Minus gives plus: how to choose and get a tax deduction for IIS. How to get a tax deduction for iis What documents are required to receive an investment deduction

The first wave of investment tax credits for contributions was successful. And citizens who opened an individual investment account were able to return a deduction of up to 52,000 rubles from the budget. Read the article on how to do this.

From January 1, 2015, individuals have the right to open an individual investment account (IIA), which will be subject to tax benefits. IIS - a brokerage account (account for internal accounting of cash and securities of a client) of a special type. You can open an IIS at a broker or management company. An account (only one) can be opened only by an individual - a tax resident of the Russian Federation. The legislation provides for the existence of two accounts at the same time, but only within a month - in the event of a transition from one professional participant to another, without losing the right to deduction (). The broker informs the tax inspectorate about open IIS within three days, that is, the inspectors will know how many accounts a citizen has. If there are two of them, then the deduction will be denied, even if the second IIS was not replenished and no operations were carried out on it.

The contract for the maintenance of IIS is concluded for at least three years, and no more than 400,000 rubles can be deposited into this account during the tax period. You can deposit money only in rubles, and only the owner of the IIS can do this. If the received amount leads to the excess of the specified limit, it is returned to the client.

The invested money and profit can be withdrawn from the IIS after three years or upon early closure of the account. However, in the latter case, the right to deduction will be lost. Partial or complete withdrawal of funds from the IIS leads to its closure. The term of three years starts from the moment of signing the account opening agreement.

The professional participant must keep records of all transactions on this account separately from other accounts, including for the purposes of determining the tax base for personal income tax (,).

Throughout the entire term of the agreement, the tax agent-broker does not withhold personal income tax from transactions carried out on IIS. That is, if the agreement on maintaining an individual investment account has not been terminated, the tax agent, following the results of the tax period for operations on IIA, should not withhold personal income tax, regardless of the type of deduction chosen (letter of the Ministry of Finance of Russia dated 07.12.2015 No. 03-04-07 / 71362).

There are two types of tax deductions for an individual investment account ():

• in the amount of funds contributed by the taxpayer in the tax period to IIS (hereinafter referred to as the deduction for contributions);
• in the amount of a positive financial result obtained from transactions recorded in IIS (hereinafter referred to as income deduction).

You can choose only one type of deduction, which will be throughout the entire term of the IIA agreement. You cannot combine deductions.

How to get a deduction for contributions

Such a deduction is provided for the tax period in the amount of not more than 52,000 rubles. To receive it, you must have income taxed at a rate of 13 percent in the year for which you plan to receive the deduction.

You can receive a deduction annually in the amount of money contributed in the tax period to IIS, but not more than the amount of tax paid on income for the specified tax period (,).

EXAMPLE

Ivanov opened the IIS in November 2016. In December 2016, he deposited 400,000 rubles into the account, in 2017 - 200,000 rubles, in 2018 - 300,000 rubles, in October 2019 - 20,000 rub.

According to 2-NDFL, he received income taxable with personal income tax: in 2016 - 300,000 rubles, in 2017 - 300,000 rubles, in 2018 - 400,000 rubles, in 2019 - 400,000 rubles.

The amount of the deduction is provided in the amount of 13% of the amount of the contribution to IIS, but for the tax period (year) cannot exceed 52,000 rubles. (400,000 rubles x 13%). In this regard, Ivanov can receive a deduction:

• for 2016 - 39,000 rubles. (300,000 rubles x 13%);
• for 2017 - 26,000 rubles. (200,000 rubles x 13%);
• for 2018 - 39,000 rubles. (300,000 rubles x 13%);
• for 2019 - 2600 rubles. (20,000 x 13%).

In just three years of the IIA agreement (based on the data of our example), Ivanov can receive a deduction in the amount of 106,600 rubles. (39,000 + 26,000 + 39,000 + 2600).

In case of termination of the contract for the maintenance of IIS earlier than three years from the date of its conclusion, all previously received amounts of deductions are subject to return to the budget with the payment of penalties.

It does not contain any restrictions related to the type of income from which the funds credited to the individual investment account are received, as well as the type of accounts from which these funds are transferred to the IIS. Also, the legislation does not contain conditions that are mandatory for the purposes of obtaining an investment tax deduction in the form of minimum periods for holding funds on IIS without terminating the contract for its maintenance ().

To receive a deduction for contributions, it is necessary to submit a declaration in the form of 3-NDFL to the tax office at the place of registration. Recall that for 2016 the declaration should be submitted in the updated form ().

The declaration can be submitted:

• in electronic form from the website of the Federal Tax Service of Russia through the Taxpayer's Personal Account;
• personally to the tax office in paper form or through an authorized representative by proxy;
• letter by mail.

The declaration must be accompanied by:

• documents confirming the receipt of income taxable at a rate of 13 percent for the tax period (certificate 2-NDFL);
• documents confirming the fact of crediting funds to the IIS (payment order from the bank, an agreement with a professional participant on opening an IIA, a professional participant's report on the transfer of funds);
• an application for a tax refund indicating the bank details of the taxpayer.

Verification of the tax return and the documents attached to it, confirming the correctness of the calculations and the validity of the requested deduction, is carried out within three months from the date of their submission to the inspection. The amount of overpaid tax is subject to refund upon application within one month from the date of its receipt, but not earlier than the end of the in-house tax audit.

For citizens who submit a tax return solely for the purpose of obtaining deductions, the deadline for filing a declaration - no later than April 30 following the reporting year - does not apply. Such declarations can be sent at any time during the entire year following the reporting year, without any tax penalties.

You can file a declaration for the return of personal income tax within three years from the date of its payment ().

IIS income deduction

This type of deduction will be of interest to investors who receive income from investment operations.

You can receive a tax deduction for income (,) only at the end of the contract for the maintenance of IIS, but not earlier than three years from the date of conclusion of the contract. If the contract is terminated earlier, then all profits received from operations carried out on IIS are subject to personal income tax as on a regular brokerage account.

You can use the deduction for income only on the condition that the taxpayer has never used the deduction for contributions for the entire term of the contract.

This tax deduction can be obtained in two ways:

• independently submitting a declaration to the inspection;
• through a professional participant, where IIS was opened. In this case, he is a tax agent.

To receive a deduction through a professional participant, the taxpayer must submit to him a certificate from the inspection. It must contain information that he did not use tax deductions for contributions to IIA during the entire period of the contract and did not have other IIA accounts.

After the closure of the IIS, when disbursing funds, the professional participant will not withhold personal income tax from income. That is, when opening an account in 2016, the first income deduction can be received from the tax agent no earlier than 2019 and from the inspection no earlier than 2020.

It is important to remember that when concluding an agreement for the maintenance of IIS, an individual is not obliged to immediately choose a deduction. This can be done at any time during the term of the contract. At the same time, it should be remembered that the return of personal income tax in the case of choosing a deduction for contributions is possible only within three years.

Tatyana Kalinina, Financial Consultant

The concept of an individual investment account (IIA) is deciphered in article 10.2-1 of the law of 04.22.1996 No. 39-FZ. The mechanism began to operate in 2015 and has become very popular with private investors (individuals). The reason for this is ease of use and the possibility of obtaining significant deductions ( and ). In the material, we will consider the difference between A and B deductions, compare their advantages and give instructions for obtaining each category of deductions. To begin with, we will give the main characteristics of IIS:

1. It is intended only for individuals and is opened under an agreement with a manager or broker (usually unlimited).
2. All funds and transactions are accounted for separately from other accounts.
3. A person can have only one IIS at a time. When opening a new account, the previous one is terminated within a month.
4. Withdrawals will automatically close the account.
5. The maximum allowed replenishment is 1,000,000 per year. The frequency and minimum amount of contributions are established by law.

IIS type A (first type)

This is a tax deduction for contributions to IIS (). Fundamental rules:

1. The deduction is calculated from the amount of the annual contribution not exceeding 400,000 rubles. From everything above, 13% will not be returned.
2. It is possible to return personal income tax already the next year after replenishment of the account.
3. If the IIS is closed earlier than in 3 years, you must return all the previously reimbursed personal income tax and also pay a fine on top. After 3 years, nothing needs to be returned. The term is counted from the date of conclusion of the contract.
4. If you transferred all funds from one IIS to another, the validity period is not interrupted.
5. After closing the contract, you need to pay personal income tax on the resulting income.

According to the rules, personal income tax is calculated for the reporting period. That is, if in a certain year you did not put anything on the IIS, then the deduction for this year is not allowed.

Example 1

In 2015, Diana issued an IIS and periodically deposited money there, and the following year she reported to the Federal Tax Service. Result in the table:

In total, it turns out that the maximum possible amount of returned personal income tax for one year is 52,000 rubles. (13% of 400,000). However, there is another limitation here. Type A deduction involves the return of personal income tax you previously earned. Those. the state cannot give you more than you transferred to it in the reporting year.

Example 2

Alexey in 2017 officially earned 240,100 rubles. and paid a tax of 31,213 rubles. In the same period, he contributed 350,500 rubles to the IIS. and planned to return 13% (45,565 rubles). However, this will not work. In 2018, the Federal Tax Service transferred 31,213 rubles to Alexey, because he has no more personal income tax for 2017.

IIS type B (second type)

This is how the deduction for income from IIS is drawn up at the end of the contract (). Basic moments:

1. At the closing date, the IIS must be valid for more than 3 years. For contracts concluded in 2015, this period is due only in 2018.
2. A deduction will be given if you did not return personal income tax from contributions.
3. Deductible base- positive financial result for the term of the IIS. How it is determined is described in Article 214.9 of the Tax Code.

Example 3

Alexey opened the IIS in June 2015 and annually contributed 350,000 rubles. By July 2018, the total income for the entire period of the account was 150,300 rubles. Alexey decided not to close the IIS. Suppose 2019 will be successful for Alexei, and he will make a profit of 530,400 rubles for the year. With such a forecast, after the closure of the IIA contract, he has the right to expect a deduction of 680,700 rubles. (the size of the total income). When paying this amount, the broker will not withhold 13%.

How to get a tax deduction for IIS. Step-by-step instruction

It is allowed to return income tax from IIS:

1. In the tax (for type A and B).
2. Through a tax agent (only for type B).

So, it is possible to return the tax on contributions only to the Federal Tax Service. Moreover, after the end of the reporting calendar year. Let's go through the whole procedure step by step.

Stage 1. Preparing documents:

• proof of the presence of IIS (management agreement, general agreement + application for accession, etc.);
• documents for making contributions (payments, orders, instructions to the broker and his report on the operation).

Stage 2. We confirm our income: we take a certificate of 2-NDFL for the desired year.

Stage 3. Based on the first two stages, we fill out the declaration. Here are the possible options:

1. Use a paper form (take it from the inspection or download on the website). Instructions for filling out the report for 2017 are given in the Order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11 / [email protected].
2. Download the free program "Declaration" on the department's website in the "Software" section (at the bottom of the page).

Important! This program is issued separately for each year. Allows you to fill in all the information in a convenient form, print the finished document or receive a file for sending.

1. Fill in everything online in the Personal Account (LC). This option, as the fastest, will be considered separately below.

Stage 4. We submit 3-personal income tax and the collected documents to the Federal Tax Service. At the same time, we attach an application for a refund. Ways:

• personally or through a representative;
• through an EDI operator in electronic form;
• mail;
• through the site.

Stage 5. We are waiting for the FTS to complete the check, and we receive the money.

Now let's look at how to claim a deduction from a broker (type B):

1. In order for the broker to pay you income upon closing the IIA without tax deduction, you must first request a special certificate from the Federal Tax Service. The application is submitted in free form. At the same time, you must attach copies of documents under an open IIS agreement to it, which allow you to identify it.
2. In this reference, the FTS indicates:

• that under this IIA agreement you did not apply deduction A;
• that you have no other open accounts.

1. After 30 days, receive the specified certificate from the Federal Tax Service and give it to the broker.
2. On its basis, the tax agent has the right to provide a deduction simultaneously with the payment of income on the closed IIA.

Important! If you have not submitted such a certificate to the broker, he will pay personal income tax on your income. Then you will have to issue a deduction through the Federal Tax Service according to the instructions described above. The confirming document will be the broker's report on the transactions carried out on the account.

Receiving a deduction for IIS through the personal account of the taxpayer

In the LC, you can either fill out everything online or upload a document prepared in advance in the program.

Procedure:

1. We scan all prepared documents in advance (their total weight should not exceed 20 MB, one file - up to 10 MB). Color images are not needed, black and white will suffice.
2. In the LK we find "Life situations".
   
3. Go to the "Submit 3-personal income tax declaration" tab.
   
4. There are two options: fill in the data online or download a pre-prepared file from the program.
   
5. To send documents, you will need to issue an electronic signature. If it is not there, a link to the design tab appears automatically.

You have opened the IIS. Already deposited funds into the account. Bought stocks or bonds. And your money is already working and making a profit. Time to get your tax credit. How to do it?

In the article, we will analyze a step-by-step algorithm for obtaining a tax deduction on an investment account. What, where and how you need to do in order to receive the legally due 13% of the amount of funds contributed to IIS.

So let's go.

In short, the whole mechanism can be described in just a few steps.

1. Collection of necessary certificates and documents.
2. Filling out the declaration in the form 3-NDFL.
3. Providing a package of documents under paragraphs 1-2 to the tax office.
4. Receiving the money.

Let's start in order.

When to file a declaration?

After the end of the reporting period. In simple terms, next year. That is, the tax deduction for 2018 can be received starting from 2019.

One important point. Refunds can only be made within 3 years. For example, for 2018, you can receive tax deductions in 2019-2021. In 2022, the right to receive money for 2018 burns out.

You can use the right to deduct at a time for previous years. If you have never filed a declaration during these periods. For example, if you opened an IIS in 2015. In 2018, we fill out three separate documents 3-NDFL for 2015-2017.

The maximum refund amount directly depends on the amount of taxes withheld from you in the budget. You will not be able to return more than you paid.

Step 1. Collection of documents

What documents will be needed?

Certificate of income and taxes paid from them in the form of 2-NDFL. We receive at the place of work. If you changed your place of work during the year or have several sources of income, then you need (but not necessarily) to take several certificates.

Do not forget that you can return only 13% of the amount of funds deposited. In some cases, a certificate from only one place of work will be enough.

Example. Over the past year, 200 thousand rubles were contributed to IIS. From this amount, you can return 13% or 26 thousand rubles. During the year you changed jobs. Do you need 2 certificates or just one is enough?

We look (remember, find out) how much you earned during the year, both there and there. Approximately multiply this amount by 13%. And if you fit into one place of work, then it makes no sense to provide a second certificate of 2-NDFL to the tax office.

Let's say that at your previous job you received 40 thousand a month. Worked for six months. Approximately 30,000 taxes were paid.

At your current job, you managed to work only 3 months with a salary of 50 thousand. Withheld taxes in the amount of about 20 thousand.

In this case, it is better to take one certificate of income from the first place of work.

Agreement with a broker on the opening of IIS (copy). Provides only the first time. Not required for the following years.

Documents confirming the fact of crediting funds to IIS. This can be a payment order (for bank transfers), or a cash receipt order (for cash payments).

The easiest way is to print out the entire movement of money from the personal account of the bank from which you conducted transactions. No seals or signatures of bank employees are required.

Here's what it looks like in my example:

All details are listed. As there is a mark on the execution of your order by the bank. This is quite enough for the tax.

Broker's report on the movement of funds and securities on the account. We order directly from the broker. Needed for tax to show the availability of money in an individual account. After all, it was possible to deposit money, and then safely withdraw it at the end of the year. And claim a tax deduction.

Application for a refund. Indicating the bank details of the account where you want to receive the money. A sample is available at any tax office.

Step 2. Filling out the declaration

Documents collected. It's time to start filling out the declaration.

There are 2 options here:

• fill in independently and free of charge;
• pay and everything will be done for you (well, or almost everything).

A paid service for filling out a 3-NDFL declaration costs from several hundred to several thousand. It all depends on the appetite and impudence of the "desk".

Some people, most likely out of ignorance or because of fear of the unknown and possible difficulties in filling out, pay money for the service.

The self-filling procedure itself does not cause difficulties. And it won't take long. Literally half an hour. Well, a maximum of an hour - for the most "not fast"))).

Order a declaration for money or not?

There is such an expression: Saved means earned.

How much does the service cost? For example 600 rubles. Imagine that in half an hour you can earn 600 rubles. Not in the mine, not carrying bags of flour, but just sitting at home at the computer. Would you agree to such a job? I would definitely agree.

Especially when ordering paid services, you will still lose time. Until you get advice. Additionally, you will need to provide the necessary package of documents for filling (scans or photos). Passport data, TIN, income statement, movement of funds, and so on and so forth.

For example, I will give a price list for the services of one popular service.

In general, it is much faster and more profitable to do everything yourself.

So let's fill out the declaration.

First you need to download a small program, "sharpened" for the declarations of individuals.

We create a new document. And fill in all the required fields.

Setting conditions.

By default, this tab is all right. But better check. It should be like the picture below.

Pay attention to the "Adjustment number" field. Initially set to zero. In the course of checking your declaration, the tax office may find filling errors. In this case, when editing and correcting these comments, you will need to put the correction number - "1".

By the way, the program automatically checks the correctness of filling in the fields and each time warns the taxpayer about possible errors when switching between tabs.

In the previous screenshot, I did not fill in the "Inspection number" field. Moving to another window, the system displayed the following message.

You can find the inspection number in the program guide. Enter the number of your region, and then choose from the list provided.

Tab "Information about the declarant".

Everything is elementary and intuitive - and there is nothing to add from myself. Fill in "Personal data" and "Address"

For many, the OKTMO field causes difficulty. What kind of animal is this? And where to find these "magic numbers"?

OKTMO is the all-Russian classifier of territories of municipalities.

But we don't care. The main thing is where to find the necessary code.

Data on OKTMO is in the 2-NDFL certificate, which is provided to you by the employer.

Tab "Income received in the Russian Federation".

For individuals who pay taxes at a rate of 13%, select tab 13. Click " green plus » — «Sources of payments». And enter information about the employer. We take information from the 2-NDFL certificate.

Accordingly, if there are several sources of income. We fill in several fields.

Information about income. Again, we take all the data from the 2-NDFL certificate. And we drive everything one into one.

Pay attention to the income code.

In 99% of cases, you will have the following code in the help:

• 2000 - receiving a salary (usually a salary);
• 2002 - bonus from the employer;
• 2012 - vacation.

Therefore, in one calendar month there can be 3 sources of income.

After filling in all the incomes for the employer, we compare the total amounts in the declaration with the paper certificate 2-NDFL for errors. The sums must converge to kopecks.

I remember a few years ago, when filling out my first declaration for a property deduction, I made a mistake of only a few cents. After 3 months, I received a notification from the tax. I had to correct and refer the declaration a second time (remember? Correction number 1). The second version of my declaration was checked by the tax authorities for almost 3 more months. And the money went to the account after verification for a month.

As a result, this whole procedure dragged on for almost 7 months (instead of the standard 4). For a few extra cents.

Therefore, it is better to lose a little time and check everything thoroughly: to the ruble and penny.

The last tab is "Deductions".

In theory, we need to immediately go to "Investment and losses on the Central Bank."

But I would like to draw attention to the "Standard" tab. If you skip filling out this sheet, in the future the tax office may reject the declaration.

The standard tax deductions are . By default, you receive this money at work (if you have provided the necessary information to the accounting department). More specifically, less taxes are withheld from you. On the amount of deductions due.

You need to fill in the data depending on your position.

If there are no children. You can safely skip this field.

Last push. Tab « Deductions» — -> Investment and losses on the Central Bank.

In the field: “The amount of the deduction provided for in paragraph 2 of paragraph 1 of Art. 219.1 of the Tax Code of the Russian Federation "- we write the amount you contributed to the IIS for the reporting period.

That's all. The declaration has been completed. It remains only to check for errors. If everything is fine, the window "Verification of the declaration was successfully completed" will appear.

Save to your computer. Required for the future. If you need to make adjustments. Or next year. It will be enough just to edit the income and the amount of funds deposited into the investment account.

Step 3. Interaction with the tax

Personal visit or the "old fashioned way". Take the entire package of documents, print out the declaration and go to the tax office. We take, as in a bank, an electronic queue coupon in the right window.

As a rule, the whole process occurs quite quickly. Even though there are people. In the last few years, standing in line takes literally 10-15 minutes.

We give all the papers to the inspector. And that's it. Let's move on to the next step.

Important! In the 3-NDFL declaration, you must sign and date each sheet. The date is not the time of compilation, but of submission to the tax office. Therefore, it is better not to prescribe dates in advance, but directly at the inspection. Otherwise, you will simply be "deployed back with the old dates."

Step 4. Pleasant - receiving money

Declaration submitted. It remains only to wait.

By law, the maximum period for verification is 3 months from the date of filing the declaration. And 30 days to transfer money to the bank account specified in the application.

Here, nothing depends on you.

But there are some tips from the "experienced".

When submitting a declaration at the beginning of the year (January-beginning of February), the verification in 95% of cases is much faster. Literally 1-1.5 months. For my friend, the whole cycle from filing a declaration to the moment the money was received into the account took 3 weeks.

This is due to the “not heavy workload” of tax inspection workers at the beginning of the year. Few of the taxpayers run to submit declarations immediately after the New Year holidays. While swinging - several months pass. And the bulk of the documents "pour" in March - April - May. And here, almost always, you will have to wait for the maximum set time.

The problem is a little different. Usually, an employer can provide a 2-NDFL certificate not immediately after NG. And a little later. The same with a broker. When ordering a certificate, the standard waiting period is several weeks. And not right away either. And usually after a month and a half from the beginning of the year.

As you can see, there is nothing complicated. Once having gone through such a cycle, you don’t understand why pay extra money for filling out a 3-NDFL declaration.

You can also speed up the entire process of preparing, filling out and filing a tax return. If you use the site itself. On which it is possible to do all the above procedures without leaving home. Up to the filing of a declaration without a personal visit to the inspection. But about this in.

Investment tax deduction appeared relatively recently. The opportunity to receive the amounts due on financial actions arose at the beginning of 2016. From that moment, many questions began to arise.

It is for this reason that citizens need to know how the investment tax deduction in 2019 is made and what are the nuances in its execution and calculation.

Basic concepts and definitions

The investment balance deduction is a type of compensation that allows the holders of established financial accounts under the IIA program to receive a percentage of the amount of the tax deduction. A number of aspects have been identified that should be guided.

The main ones, which include the IIA deduction, include the possibility of issuing a calculation for investors who are not in the state, but in the private field. This category of citizens has become the main direction for the development of the ISS system since 2016.

Legal regulation of the investment balance

The Tax Code of the Russian Federation regulates the investment tax deduction by a number of articles. The items related to it are also highlighted.

When calculating a tax deduction, citizens should be guided by and refer to the norms given in the Tax Code of the Russian Federation, and not to references to competent publishing houses and magazines.

Art. 219.1 regulates investment tax deductions of the tax code in terms of carrying out the calculation algorithm for the generated balance sheet. The norm regulates subsidies in case of positive financial action directed to investing in securities.

Paragraphs 2 and 3 of this article indicate the amount of the deduction being made - 13% and prescribe the conditions under which a person can be completely exempt from paying personal income tax when making financial transactions.

Persons eligible to claim a deduction

The 2017 investment tax deduction received a number of additions to the main list of citizens who have the opportunity to receive settlements from the Federal Tax Service.

As already noted, all citizens of the Russian Federation engaged in trading various types of financial assets in the form of papers are entitled to receive an investment tax deduction. This form of financial assets is classified as property. Therefore, when making a transaction for the sale of such assets, a person must pay tax to the budget.

This also included investors who not only own shares and bonds and are engaged in their implementation, but also citizens who are directly involved in trading on the stock exchange. After the expansion of the norm, all participants and holders of securities in the stock system are the main categories of citizens claiming deductions on the investment balance.

How is the calculation carried out

The amount of the investment tax deduction is based on the declaration provided by the holder and the trader. The procedure itself, according to which the calculation is made on the basis of the submitted declaration, is carried out according to the state in which the investment accounts of citizens are located:

• with contributions at the time of signing the contract;
• for all funds received;
• received a deduction for previous months;
• by closing the investment balance before the date set in the contract, namely within the first three years.

Based on the indicators presented on the investment accounts of a citizen, accurate calculations of deductions will be given.

When using personal income tax on the account, the calculation procedure will be as follows:

• all conditions for placing funds on accounts are determined;
• at the end of the term of the contract, it is terminated;
• the account holder submits a statement indicating that the deductions were not received earlier;
• There will be no tax withholding on the basis of the received statement.

Calculation procedures may vary based on the grounds for the maintenance of investment savings

Where do you get deductions?

It is the IFTS that is the main government entity that performs the regulatory function in the monitored area. In the department at the place of registration of a person, consultations on the account are carried out. If you need statements confirming the absence of transactions from investment accounts, you should also contact the tax office.

If the account holder works through an intermediary in the person of a broker, then under a trust management agreement, all documents will be transferred to him. Based on the securities received, brokers send requests for tax deductions from the investment accounts they supervise from the Federal Tax Service.

What are the legal grounds

The investment tax deduction for fixed assets received from personal income tax is transferred to the account holder, subject to the main rule prescribed in the contract. It is not a violation of the terms of the IIS contracts. It equals 3 years.

There are a number of points that make it impossible to receive payments due to the holder:

• the contract was terminated by the citizen ahead of schedule;
• transactions were carried out aimed at cashing out money placed under agreements on IIS;
• the methods of obtaining investment tax deductions have been changed;
• investors have missed the deadline for applying for investment tax credits.

It is important to comply with the deadline set by law. It is 3 years after the termination of the IIS contract.

The current procedures for receiving deductions are controlled by the following rules:

• receive deductions only from the amount on the ISS, not exceeding the established amount of a maximum of 400,000 rubles;
• providing the IFTS with statements proving that the money was credited;
• the holder can have only 1 IIS;
• you can receive no more than 52,000 rubles under the agreement in the form of investment tax deductions;
• the holder has a permanent source of income, from where personal income tax is collected at the expense of the state.

Subject to the established rules, investment tax deductions will be available after the end of the contract.

How deductions are calculated

Investment tax deduction for personal income tax is made using established algorithms and rules. In general order, they look like this:

• not only holders receive funds, but also their non-working close relatives;
• you can make a settlement and pay money after the end of the contract;
• when using deductions earlier than the established date of the end of the contract, all funds are subject to recalculation.

The deduction is issued no more than 1 time in 12 months by transfer of funds, or in the form of non-payment of personal income tax from the profit received.

illustrative examples

Common examples of investment tax deductions are quite simple. The operation when accruing completely when calculating depends on the current indicators of funds from the holder of the IIS.

Here are 3 commonly used methods:

1. The return of a part of the investments of previously made investments. It is convenient to use with small amounts. If funds up to 400,000 rubles were placed, an application is submitted every 12 months. With an annual salary of 500,000 rubles and funds for ISS of 300,000 rubles, the payment will be 39,000 rubles.
2. Elimination of income tax deductions. You need a statement confirming that the deduction was not withdrawn earlier. If money was invested in the amount of 800,000 rubles, and a total of 1.2 million rubles was received from them for 3 years. It is for this amount that an application is submitted for the abolition of the obligation to pay personal income tax.
3. Income received from transactions of sale and purchase of valuable financial assets. When the holder put 1 million on the IIS and increased the income by trading up to 2 million rubles, the deductions can be abolished. The main reason is the ownership of the purchased shares at the first purchase longer than the validity period of the IIA. In addition, the amount of 2 million rubles is less than the amount established on the basis of the SEC coefficients.

Calculations of investment tax deductions are carried out exactly according to the presented three options. If the holder terminates the contract, he will not be entitled to receive investment tax deductions. Only if the established rules are observed is it possible to claim benefits and payments.

How deductions are issued to holders under the law

The investment period to receive income from the IFTS is 36 months, starting from the day when the IIA contract was closed. If the deadline is missed, the owner will not be able to receive the due settlement payments.

How to get investment tax deductions for existing systems through personal income tax?

The following procedure is required:

1. Apply to the Federal Tax Service with an application for a certificate confirming that the citizen did not receive tax deductions for the past year.
2. Submit the resulting statements to your broker.

These are all the actions that a citizen needs to perform. Further, the rest of the tasks will be performed by the broker.

Required Document Types

You will need to provide papers of the following sample:

• an agreement on the provision of services for servicing an open IIS with a brokerage company;
• a certificate received from the IFTS that the required amount of money is on the balance sheet;
• completed 2-personal income tax from the applicant's income for the past year;
• 3-personal income tax with all details and calculations.

Attached to the package of papers is a request for investment tax deductions from the department of the Federal Tax Service.

Important points upon receipt

Investment tax deductions for 3-personal income tax will be active only 36 months after the signing of the agreement. You can receive a maximum deduction once in 12 months. After termination of the contract, the period of receipt is 36 months.

When opening an IIS and depositing funds into the account, they cannot be withdrawn and withdrawn during the period valid under the contract. If this prescribed and basic condition is violated, then the right to receive an investment tax deduction is abolished.

Part of the operations is carried out by the broker himself when maintaining the account. It is important to reflect in the service agreement all the requirements and rules according to which this procedure will be carried out. Funds can be credited to the holder's account in large amounts, however, the right to receive a tax deduction limits the amount of funds when handling from a maximum amount of up to 400,000 rubles.

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So, you have entered into an agreement with a broker, opened an individual investment account and put money into it. It's time to earn an income.

Roman Koblenz

private investor

We will need to go through three stages: establish contact with the tax office, submit documents and receive a decision on the deduction.

What is it about

We are talking about tax deductions and benefits that are given under the program of individual investment accounts. The state wants you to invest a lot and well, therefore it makes more favorable investment conditions for you than with ordinary brokerage accounts.

IIS is a type of brokerage account, only with special tax benefits.

The IRS gives two types of IIA deductions: either it deducts your investment from taxable income, or it doesn't tax your investment income. The first option is the most popular because it adds 13% to your profitability.

How to get a tax deduction for IIS: step by step

1. Register in your personal account on the tax website.
2. Get an unqualified electronic signature.
3. Prepare documents: a 2-NDFL certificate, a scan of an agreement with a broker and confirmation of the transfer of funds to the IIS.
4. Fill out the declaration 3-NDFL.
5. Submit an application for a tax deduction for IIS.
6. Wait for the consideration of the declaration, and then - the money into the account.

Register in your personal account on the website of the tax

Since the deduction is tax, you will have to communicate with the tax office. Here's how it happened for me.

I called just in case and asked about the username and password from my personal account. I was told that I can come to any tax office for them and that I need to take my passport with me. You also need to know your TIN. If you go to the branch of the Federal Tax Service at the place of residence, then you only need a passport, and it is not necessary to know the TIN.

I went to the local branch of the Federal Tax Service, took a coupon there in an electronic queue. My number popped up almost immediately. Do not be afraid of crowds in the Federal Tax Service: even if there are a lot of people, they do not stand in the same queue. I told the operator at the tax office that I came for the data for my personal account, gave my passport and three minutes later I received a sheet with a login and a temporary password for my personal account on the tax website.

At home, I logged into my personal account using my username and temporary password. I had to wait about three days until all the information appeared in my account: objects of taxation, 2-NDFL certificates, and so on.

If you have an account for public services and your account is verified, you can enter your personal account on the tax website through it. If you do not have an account for public services, you will also have to confirm it personally

What can be done through a personal account on the website of the tax

1. See all your objects of taxation and the amount of taxes accrued on them.
2. See all amounts of paid and unpaid taxes. You can pay online.
3. Receive tax reports.
4. Form declarations in the form 3-NDFL.
5. Submit tax returns.

Get an unqualified electronic signature

A tax return is an official document that must be signed by you. If you submit your declaration online, it must be signed electronically.

You can also get an electronic signature certificate in your personal account on the tax website, for this you need to go to your profile and select the "Get ES" tab.

You will be asked to enter a password to access the electronic signature certificate. This is the main thing to remember, otherwise you will be tormented to restore.

After that, you can fill out documents for deduction for IIS.

This signature is unqualified

Important: the electronic signature that can be obtained on the tax website is unqualified. This is the simplest electronic signature. She cannot sign any other documents, except for documents on the tax website.

We will write a separate article about a qualified electronic signature.

Preparation of documents

To receive a deduction for IIS, you need to submit a 3-NDFL declaration to the tax office along with a package of documents. Here's what to collect.

Certificate of income in the form 2-NDFL for the year in which you contributed money to the IIS. It confirms that you received income and paid tax at the rate of 13% in this tax period. Help can be obtained from the accounting department at the place of work.

From 01/01/2019, the 2-NDFL certificate is called "Certificate of income and tax amounts of an individual"

Scan of the agreement on opening a brokerage account. This may be an agreement on the maintenance of IIS, an agreement on brokerage services using IIS, an application, notification or notice of accession to the regulations or a brokerage agreement using IIS, or a general agreement. Each broker has a different name for this document.

How to invest and not screw up

Confirmation of the transfer of funds to the IIS. If the money was paid in cash to the cashier, this is a cash receipt. If money was transferred from a bank account, this is a payment order. If the money was transferred from another brokerage account, this is an instruction to transfer funds and a broker's report.

For example, Roman deposited funds at the bank's cash desk, and the bank, on his behalf, transferred money to a broker for crediting to IIS. At the bank's cash desk, he was given a cash receipt and a receipt, which he attached to the declaration.

We fill out the declaration 3-NDFL

You can also fill out a tax return on the tax website. To fill out the declaration in the "Life situations" section, select the item "Submit a 3-NDFL declaration":

The declaration can be filled out on the Internet, or you can download a file created in the Declaration program. For example, we will fill in the Internet.

Filling out the declaration on the Internet is simple and intuitive. First, select the year for which you are filing a declaration. You need to choose the year in which you deposited money for IIS. Also at this stage, information about the taxpayer is automatically filled in.

At the third stage, you need to choose the deductions that will be declared in the declaration. The IIA deduction refers to investment deductions, they should be ticked.

After that, in the fourth step, fill in the income data. If your withholding agent - usually an employer - has already submitted annual returns, you can download income data from the data that he submitted to the tax office. To do this, tick the employer and click the "Fill from the certificate" button.

If your employer has not yet submitted reports, you will have to fill out the section manually based on your 2-NDFL certificate.

After that, you must indicate the amount of the investment deduction, that is, the amount of money that you contributed to the IIS for the year. This amount cannot be more than 400 thousand rubles. Here you also need to upload scans of supporting documents: certificates 2-NDFL, an agreement on opening an IIS and confirmation of the transfer of money to it.

At the last step, you will be shown the amount of tax to be returned. It remains only to enter the password for your electronic digital signature and click the "Confirm and send" button. Congratulations, you have submitted your application.

Sending an application and waiting for a response

A completed declaration will not yet return your money to the account: it will only confirm your right to return. You need to submit a tax return request.

Some time after you send the completed 3-NDFL declaration, information about the amount of tax overpayment will appear in the "My taxes" section of your personal account. In the same line there will be a special button - "Dispose".

If you do not have tax debts, you can receive the amount of the refund to your bank account, the details of which are indicated in the same section.

You have to wait an average of four months for money. Three months is the official term for consideration of the declaration from the date of its submission.

The return itself must be made within one month from the date of filing the application for a return, but not earlier than the completion of the consideration of the declaration.

Results

Getting a deduction through the tax website is much easier and clearer than it might seem. And my only trip to the Federal Tax Service was very useful, because access to my personal account will come in handy many more times.