Rules for providing social tax deductions for personal income tax. Social tax deductions Social tax deductions are provided in the amount
Social deductions are a personal income tax benefit. The use of social deductions for personal income tax allows the taxpayer to return (or not pay) part of the tax. In other words, deductions for personal income tax reduce the tax base and, thereby, the amount of tax on personal income is proportionally reduced.
The use of social deductions for personal income tax is a taxpayer’s right, not his obligation. That. An individual taxpayer independently makes a decision on the application (or non-application) of a deduction.
Social deductions allow you to reduce the taxpayer's real expenses for his social needs.
When can you receive a social deduction for personal income tax?
Social deductions are provided if the taxpayer himself has incurred the following expenses:
1. for charitable purposes and donations;
2. for your own education, as well as the education of your children, wards, brothers and sisters;
3. for your own treatment, as well as the treatment of your spouse, parents, children and wards;
4. for insurance:
- non-state pension provision (NGPO),
- voluntary pension insurance (VPS),
- voluntary life insurance (VLI) under contracts concluded for a period of at least five years,
- to pay additional insurance contributions for a funded pension;
5. to undergo an independent assessment of your qualifications.
Types of social deductions for personal income tax
| No. | Type of social deduction | Deduction amount | Who provides it and the conditions for receiving the deduction |
|---|---|---|---|
| 1 | Donations (clause 1, clause 1, article 219 of the Tax Code of the Russian Federation) | No more than 25% of the amount of income subject to taxation | No more than 25% of the amount of income subject to taxation Provided only at the end of the tax period when submitting a declaration to the Federal Tax Service |
| 2. Training (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation): | |||
| A | Payment for taxpayer training | Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them | |
| b | Payment of education by the taxpayer-parent of his children under the age of 24 years | In the amount of actual educational expenses incurred, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee) | Training - full-time in educational institutions Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer's right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them |
| V | Payment of tuition by a taxpayer-guardian (taxpayer-trustee) for the education of his wards under the age of 18 (former wards - up to 24 years old) | Training is full-time in educational institutions. Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer contacted the tax agent to receive them. The right to receive a deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their former wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for the education of these citizens under the age of 24 | |
| G | Payment of education by a taxpayer - brother (sister) for education of a brother (sister) under the age of 24 | Training is full-time in educational institutions. Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them | |
| 3. Treatment (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation): | |||
| A | Payment for medical services and/or the cost of medications | In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000) | Payment by the taxpayer for his own treatment, treatment of his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18. List of medical services and medications approved. Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 “On approval of Lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts of payment for which from the taxpayer’s own funds are taken into account when determining the amount of social tax deduction.” |
| b | Amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts | In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000) | Payment by the taxpayer for his own insurance, as well as for his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18 |
| V | Expensive treatment | In the amount of actual expenses incurred | List of medical services and medications approved. Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 |
| 4. Contributions under insurance contracts (clauses 4, 5, clause 1, article 219 of the Tax Code of the Russian Federation): | |||
| A | Pension contributions under an NGPO agreement (agreements) concluded by a taxpayer with a non-state pension fund | In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000) | An agreement was concluded by a taxpayer with a non-state pension fund in its favor and (or) in favor of family members and (or) close relatives in accordance with the RF IC (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full-born and half-siblings (who have a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship). Deductions are provided either by the Federal Tax Service, or can be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses and provided that contributions were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer |
| b | Insurance premiums under the traffic insurance contract(s) concluded with an insurance company | The agreement was concluded by the taxpayer in his own favor and (or) in favor of his spouse (including widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship). Deductions are provided or by the Federal Tax Service , or may be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses and provided that contributions were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer | |
| V | Insurance premiums under the agreement (agreements) of home insurance, if such agreements are concluded for a period of at least five years, concluded (concluded) with an insurance organization | Voluntary life insurance contract, if such contracts are concluded for a period of at least five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship). Deductions are provided either by the Federal Tax Service, or can be provided to the taxpayer before the end of the tax period when he submits a written application to the employer - tax agent, provided that the taxpayer submits to the tax agent confirmation of the taxpayer’s right to receive social tax deductions issued to the taxpayer by the tax authority | |
| G | In the amount of additional insurance contributions paid by the taxpayer during the tax period for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” | Payment by the taxpayer of contributions in his favor. Deductions are provided either by the Federal Tax Service, or can be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses and provided that contributions were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer | |
| 5. | Payment for an independent assessment of your qualifications (clause 6, clause 1, article 219 of the Tax Code of the Russian Federation) | In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000) | Provided only at the end of the tax period upon submission of a declaration to the Federal Tax Service |
Tax deduction- this is a fixed amount that reduces the amount of income subject to taxation or a refund of part of the personal income tax paid in connection with expenses incurred for the purchase of an apartment, tuition fees, etc.).
This benefit can be applied to individuals (Russian citizens) paying 13% income tax.
Social tax deduction: details for an accountant
- Social tax deduction for training
... - the tax agent can provide the employee with a social tax deduction for training before the end of the tax...). In what cases can a social tax deduction for training not be provided? The social tax deduction for education is not... related to obtaining a social tax deduction, namely for obtaining a social tax deduction: for expenses on... the main points related to the provision of a social tax deduction for education. The employer must provide...
- Social tax deduction for treatment
Entrepreneurs. In this case, the total amount of social tax deduction is accepted in the amount actually made... provide confirmation of the right to receive social tax deductions issued to the taxpayer by the tax inspectorate. This... taxpayer is taken into account when determining the amount of social tax deduction; A list of expensive types of treatment that are taken into account when determining the amount of social tax deduction. Thus, if a drug...
- Review of letters from the Ministry of Finance of the Russian Federation for July 2019
Exercise your right to receive a social tax deduction for personal income tax... the taxpayer has the right to receive a social tax deduction in the amount paid by this taxpayer... medical services provided to the taxpayer's parents. A social tax deduction for medical services is provided to the taxpayer... the provisions of the Tax Code of the Russian Federation imply that a social tax deduction in the amount paid by the taxpayer for...
- Positions of the highest courts on tax issues for the 2nd quarter of 2019.
2019 No. 22-P). 2. Received a social tax deduction illegally - return the money This topic...
- Review of letters from the Ministry of Finance of the Russian Federation for August 2019
They do not provide for the possibility of providing a spouse with a social tax deduction for personal income tax...
- Personal income tax in 2018: clarifications from the Russian Ministry of Finance
Has the right to claim a social tax deduction for personal income tax... 03-04-05/37757 Providing a social tax deduction in the amount of actual expenses incurred..., grounds for providing the taxpayer with a social tax deduction for personal income tax... Social tax deduction does not apply to insurance premiums under the specified agreement. Upon conclusion... also voluntary life insurance, social tax deduction, in accordance with subparagraph...
- Introducing a new reporting form for personal income tax: 3-NDFL
Appendix 5 Calculation of standard and social tax deductions, as well as investment tax deductions... Calculation to Appendix 5 Calculation of social tax deductions established by subparagraphs 4 and... Federation Designed to calculate the amounts of social tax deductions established by paragraphs. 4 and 5 ... the appendix now, in addition to standard and social tax deductions, includes data on investment tax...
- Reorganization of the institution: personal income tax and insurance premiums
219 of the Tax Code of the Russian Federation, property and social tax deductions can be provided to the taxpayer until... the agent is obliged to provide property and social tax deductions upon receipt of confirmation from the taxpayer... was unable to take advantage of the property or social tax deduction in full, he has the right...
There are no grounds for providing the taxpayer with a social tax deduction for personal income tax...
The legislation of the Russian Federation gives citizens the opportunity to slightly increase their own capital by obtaining tax deductions. Of course, such a privilege does not arise just like that - a person must have grounds for obtaining it. What could they be? What is the procedure for receiving common types of deductions - social?
What is the essence of tax deduction?
First, let's define the conceptual apparatus within the framework of the topic in question. What is it? It is the amount by which the taxpayer has the right to reduce the fees paid to the budget - from wages or other income, or to return it from the state. Citizens of the Russian Federation actively use both schemes, since each of them has its own advantages.
Ways to receive a deduction
The popularity of the second method of receiving deductions - in the form of a fixed amount returned from the budget - may be preferable from the point of view that a citizen has a relatively large amount of money in his hands at a time. But the first method is also often in demand - from the point of view that funds that are not transferred as personal income tax to the budget can be used for current expenses before they depreciate due to inflation.
However, you should understand that not all deductions can be obtained through these methods. Russian tax legislation provides for a fairly wide range of deductions. Among the most popular are social ones. The bulk of them are obtained only by the second method - by contacting the Federal Tax Service at the end of the tax year.
What are the specifics of social deductions?
Social deductions are compensations that are calculated based on a citizen’s expenses for study, treatment, pension financing, and charity. Obviously, they relate to typically social areas - hence the name of the tax preferences under consideration.
As a rule, social deductions are provided to citizens at the end of the year in which expenses were incurred, on the basis of which compensation can be obtained by law. The procedure for obtaining them is not too complicated. In fact, all you need to do is provide the necessary documents to the Federal Tax Service at the place of registration. As a rule, this is a declaration corresponding to form 3-NDFL, as well as sources confirming the taxpayer’s expenses.
In general, they are provided for an amount of no more than 13% of 120,000 rubles. But there are nuances to their calculation. Let's study the specifics of the corresponding compensation in more detail.
Deduction for treatment: nuances
Let's look at how to receive a social deduction for treatment. What are its main features?
For treatment, a social deduction is provided if the taxpayer paid for medical services provided to him personally, his spouse, parents or children, if their age does not exceed 18 years, or purchased medicines. The medical institution where the treatment took place must be licensed. If the taxpayer has undergone a course of expensive treatment - according to the criteria defined in the regulations of the Government of the Russian Federation - then the maximum amount of deduction for the corresponding expenses will be unlimited.
This type of tax compensation can be issued by a citizen who has incurred expenses related to the purchase of medicines or payment for services in a medical institution personally - without the help of an employer or the state.
As we noted above, in order to receive a deduction, a person needs to prepare documents, the main of which should probably be considered a declaration corresponding to form 3-NDFL. He can fill it out independently or contact a specialized institution for advice. A very convenient tool for solving such problems are specialized programs that can be downloaded from thematic portals.
The next document you will need in order to receive a social deduction is a 2-NDFL certificate. The Federal Tax Service needs this document in order to see the amount of a person’s confirmed income for the past tax year. Such a certificate is most often provided by the employer - you just need to contact the company’s accounting department.
Also, in order to receive a social deduction for treatment, you will need documents confirming the citizen’s expenses. These could be:
Agreement with a medical organization for the provision of services;
Certificate of payment to the institution for medical services;
Receipts confirming the citizen’s expenses;
A certificate issued by a medical institution confirming the need for a person to purchase medications.
If a citizen receives a deduction for the costs of treating a relative, then the Federal Tax Service will also need to provide documents confirming the relationship with the patient. At the same time, receipts and other financial documents must be provided to tax authorities on behalf of the taxpayer, and their full name must be indicated if the relevant data is intended to be included in them.
If the deduction is issued on the basis of medical care expenses under VHI, then you will need a copy of the VHI agreement or the corresponding type of insurance policy, as well as receipts confirming receipt of compensation from the insurance company. In most cases, it is also required to provide the Federal Tax Service with a prescription form, on which a mark will be placed indicating that the document was drawn up for the Federal Tax Service. You may also need documents confirming the fact of the payer’s settlements with the medical organization that provides its services under voluntary health insurance agreements.
Interaction with the Federal Tax Service
After all the documents have been collected, they can be submitted to the Federal Tax Service at the place of registration. There, the citizen will have to fill out an application for a deduction - the tax authorities will tell you how to do this. This document also records the details of the bank account into which the person wishes to receive the deduction amount. Department employees must check the documents, and if everything is in order, accept them and issue the citizen a receipt of their receipt.
Social deductions for treatment in the form of a refund to the account specified in the application are paid within 4 months after the documents are submitted to the Federal Tax Service.
How to get a tuition deduction?
Let us now study how tax compensation is processed based on a person’s expenses for educating himself or his immediate family.
A social deduction for education is provided if the taxpayer has completed a training course himself or paid for the education of his children, if their age does not exceed 24 years, brothers or sisters. Compensation is provided for the entire period of study at the educational institution, and is also included.
The deduction in question cannot be received by a citizen if maternity capital was used as a source of funding for studies. In addition, it is impossible to receive appropriate compensation if an educational institution provides its services without a license and conducts, for example, one-time seminars, lectures, or provides other types of training that do not involve issuing diplomas, certificates and other official documents confirming qualifications to students.
To process a payment on the appropriate basis, the first thing you need to do, as in the case of compensation for treatment, is to prepare documents. The social deduction for training, as in the previous case, requires the preparation of a declaration corresponding to form 3-NDFL. Similarly, you need to get a 2-NDFL certificate from the accounting department of the employer company.
Afterwards, collect a package of documents confirming training expenses. These could be:
A copy of the contract with the educational organization;
A copy of the agreement that certifies the increase in the cost of study if the institution changed the prices for the services provided;
A copy of the license of the relevant organization, if information about it is not reflected in the contract;
If the taxpayer receives a deduction for the education of a child, brother or sister, then he must provide a certificate stating that the education was carried out full-time;
If a citizen receives a deduction for a child’s education, he will need to provide the Federal Tax Service with his birth certificate;
If a person receives compensation for the education of a brother or sister, he will need documents that confirm his relationship with them.
Also, the set of documents must include receipts confirming payment for the services of the educational organization.
Receiving social benefits is generally carried out according to the same scheme that characterizes the registration of compensation for treatment. You need to take the documents that were collected to the Federal Tax Service, receive a receipt from the tax authorities and wait until the funds are transferred to the bank account indicated in the application.
Charity deduction
Social tax deductions are also provided on the basis of a citizen’s expenses for charity. The procedure for obtaining them is also, in general, similar to that which characterizes registration and training. It is necessary to prepare a 3-NDFL declaration, a 2-NDFL certificate, and also collect a package of documents confirming expenses. These could be:
Receipts confirming transactions (or, for example, payment orders or account statements);
Agreements for the provision of charitable assistance.
Receiving a social deduction is carried out in the same way as in the previous scenarios: you need to take the documents to the Federal Tax Service, fill out an application, take a receipt and wait until the tax authorities review the documents and transfer the deduction amount to the bank account specified by the citizen.
Expenses on the basis of which a person can receive compensation of this type are most often gratuitous transfers of funds to the accounts of scientific, cultural, educational organizations, healthcare institutions and the provision of social assistance to citizens. These organizations may also be government-owned.
Social deductions can be paid based on a citizen’s expenses that constitute financial assistance to sports institutions and religious organizations. The maximum amount of appropriate compensation is not limited by law, but it cannot exceed 25% of the total income of a citizen, which he received in the year for which documents are submitted to the Federal Tax Service.
Deduction for pension contributions
A deduction based on a citizen’s expenses related to replenishing a pension account belonging to him, his parents, spouse, or children with disabilities also applies to social ones. The right to appropriate compensation arises for a taxpayer who has entered into an agreement with a non-state pension fund or a specialized insurance organization.
How is the appropriate type of social tax deduction processed? The documents that the taxpayer needs to prepare to process this compensation partially coincide with those provided to the Federal Tax Service to receive other social deductions - this applies to the 3-NDFL declaration, as well as the 2-NDFL certificate.
But there are also specific ones:
Agreement with NPF;
Receipts confirming the citizen’s transfer of funds to the NPF;
If necessary, documents certifying the relationship of the taxpayer with persons who have savings pension accounts that were replenished by the person.
It is worth noting that the deduction for pension contributions is the only one that can be obtained under the first scheme in the form of amounts corresponding to which are not legally transferred from salary to the budget.
Registration of several deductions: nuances
Is it possible to receive a social deduction in several varieties? The legislation of the Russian Federation does not prohibit this. But you need to keep in mind that the maximum amount of expenses on the basis of which a social deduction can be calculated is generally 120,000 rubles per year. If this amount has been exhausted, relatively speaking, due to the citizen receiving compensation for his studies, then he will no longer be able to receive a deduction for treatment expenses incurred in the same year.
An exception may be payment for expensive treatment. As we noted above, the legislation of the Russian Federation does not provide for restrictions on relevant compensation. In addition, according to special rules, as we noted above, the amount of deduction for charity is determined. But it is important that the person’s salary or other income is enough to use the available deduction amount.
A person has the right to receive social compensation within 3 years after the expenses on the basis of which it is calculated.
Summary
Social deductions are a support measure in demand by Russian citizens. In order to receive it, a person must, firstly, prepare documents confirming the amount of income received, on which a tax of 13% was paid - this is what the Federal Tax Service returns from the budget within the limits for deductions established by law. Secondly, a citizen must correctly confirm the fact of expenses incurred - related to payment for services of educational and medical institutions, transfer of funds to accounts in a non-state pension fund or provision of charitable assistance. The prepared set of documents should be taken to the territorial office of the Federal Tax Service at the place of registration. Moreover, this can be done on any day of the year following the one in which the expenses giving the right to compensation were made.
The legislation of the Russian Federation (hereinafter referred to as the RF) obliges all citizens to pay a fiscal tax of 13% on any income they receive. Part of the personal income tax (hereinafter referred to as personal income tax) transferred to the budget can be returned under certain circumstances. The return of 13% personal income tax is called a deduction, which has two main types: social and property
What is social tax deduction
Any type of social deduction means a refund of 13% of the personal income tax (hereinafter referred to as personal income tax). Part of a citizen’s financial income is not subject to personal income tax because it is directed to specific needs. Social deductions for personal income tax are differentiated in accordance with the following target expenditure items:
- education;
- treatment and purchase of medicines, medical devices/instruments;
- charity;
- non-state pension insurance and voluntary life and health insurance;
- labor part of the pension.
Who is eligible to receive
- officially employed citizens, on whose income a 13% tax is paid - by themselves or their employer, that is, when personal income tax is paid to the state budget;
- non-working pensioners with medical expenses - their children are entitled to receive social benefits, provided that they belong to the first category of persons.
Legal regulation
The conditions and procedure for returning 13% of personal income tax are regulated by the Federal Law of the Russian Federation, Article 219 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) dated 05.08.2000 No. 117-FZ. The legal document defining the status of a tax resident who can receive a social deduction is Art. 224 Tax Code of the Russian Federation. According to the rule of law, they are considered to be an individual who is actually present on the territory of the Russian Federation for at least 183 calendar days over the next 12 consecutive months.
Social deduction for education
This variation of the tax deduction implies a partial refund of funds spent on one’s own education or the education of close relatives (wards): son, daughter, brother, sister. Conditions for receiving:
- Mandatory systematic transfer of personal income tax throughout the entire reporting period (calendar year).
- Training is conducted in educational organizations:
- preschool institution;
- special specialized organization, for example, music;
- higher education institution (hereinafter referred to as the university);
- other special institutions (for example, in advanced training courses).
- The taxpayer has all the necessary papers confirming his expenses. Payment receipts, which record tuition fees, are issued in his name.
- An educational organization must have a state license, accreditation or other document confirming the appropriate status.
- Refund of personal income tax on expenses for education of children, brothers, sisters is possible if they study full-time (full-time).
- The age of the ward should not exceed 24 years.
Refund of personal income tax on expenses for treatment and purchase of medicines
A type of social deduction that provides for the return of part of the funds spent on medicines, medical devices, tools and services. A social deduction for treatment is also available to those citizens who prefer to use the services of private clinics. There is only one requirement for them - the mandatory presence of a license to carry out this type of activity. You can receive it when paying for treatment:
- your own;
- minor child/children;
- parents;
- spouse.
For charity expenses
Charitable contributions made to various organizations can also be partially returned. To apply for a social deduction, you must donate money for the following purposes:
- assistance to preschool and general education institutions (schools);
- support of religious organizations;
- financing the development of science and/or culture;
- support for the healthcare system.
Social deductions for expenses on non-state pension provision and voluntary life insurance
The transfer by a citizen of material assets to savings accounts for life insurance and non-state pension provision is the creation of long-term deposits (the so-called “airbags”) for the purpose of additional protection of one’s own old age. A citizen has the right to return personal income tax on this type of expense. These include:
- Purchasing a voluntary health and life insurance policy with a validity period of at least 5 years.
- Money transfers to any non-state pension fund.
- Contributions for additional pension insurance.
How long does it take to apply for compensation?
The statute of limitations for applying for social deductions is standard - it is three calendar years. Documents for receiving benefits can be submitted during the entire reporting period. A citizen who wants to apply for a social deduction in 2019 can apply for a personal income tax refund from 2015 to 2017. if it has an appropriate target justification.
How to get a social tax deduction
You can apply for one of the types of social deductions in two ways: at the Federal Tax Service inspectorate (hereinafter referred to as the Federal Tax Service) or through your employer. The sequence of actions and the package of documents depend on which path the applicant takes. Step-by-step instructions for processing a personal income tax return through the Federal Tax Service:
- Wait until the end of the reporting period - the calendar year in which certain expenses were incurred.
- Remember: in 2019, you can use your legal right to receive any type of social deduction for 2015–2017.
- Collect the necessary package of documents that must be submitted to the Federal Tax Service.
- When ordering a certificate in form 2-NDFL from your place of employment, be sure to tell the organization’s accountant why you need it: he will enter the social tax deduction code.
- Appear at the territorial office of the Federal Tax Service at your place of residence, take the papers to an employee of the institution, provide him with your bank account details - the material assets of the returned personal income tax will be sent there.
- Wait for the decision and receive the money - the deduction will be transferred to you in a lump sum (entirely at one time).
If you decide to apply for a deduction through your employer, the algorithm of actions will be different. Here he is:
- Contact the accounting department of the organization that employed you.
- Write an application to the Federal Tax Service to receive a notification that confirms your right to a social deduction.
- Wait approximately 1 month. Take the notice.
- Write another application addressed to your employer with a request to receive a personal income tax refund. Attach the notification you received to it.
- The employer will stop withholding 13% personal income tax from your salary until the refund amount reaches the maximum due.
What documents are needed
To carry out a refund of 13% personal income tax, a certain package of documents will be required, which directly depends on the method of registration. Lists of originals and/or copies of required papers:
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Through the employer |
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Refund amount and restrictions
For 1 calendar year, you can be exempt from paying personal income tax on the taxable base - income - the maximum amount of which is 120 thousand rubles for any expenses of the payer's choice. The maximum amount of social tax deduction will be 120,000 / 100 x 13 = 15,600 rubles / year. (13% of RUB 120,000 annually). There are 3 exceptions to this rule:
- The upper limit of deduction when paying for children's education is 50 thousand rubles. for every child. The total amount is distributed between both parents.
- Expenses for health needs that are considered expensive - approved by the Ministry of Health of the Russian Federation and mentioned in a special list - are not limited. There is no limit on the amount with which you can receive a social tax deduction under this article. It is provided based on the full amount of funds spent. The upper limit of expenses from which you can receive a personal income tax refund when paying for routine medical procedures and medications is 120 thousand rubles.
- The maximum amount of charitable donations from which a personal income tax refund is possible is 25% (a quarter) of the taxpayer’s annual income.
Video
Not every Russian knows that he has the right to a refund of part of the taxes already paid - a social tax deduction. In this article we will talk about what a social deduction is, what types it can be, how to make it, and how much you can return.
What is social tax deduction
Speaking about what a social tax deduction is, it should immediately be noted that this is not a directly fixed amount established by law and not a familiar benefit.
Social tax deduction is the amount by which the tax base can be reduced. Such compensation is carried out by returning to the taxpayer part of the amounts paid as personal income tax.
Type of social tax deductions
It is noted that the law does not contain a strict list of documentation in this case. It seems correct to submit a general package of documents, including a tax return and a 2-NDFL certificate, as well as documents that can confirm the provision of charitable assistance.
If the assistance is not provided in the form of money, then you can attach receipts for the purchase of such items and documents confirming their transfer to a non-profit or charitable organization.
Sometimes, for some reason, amounts transferred to charity are returned to applicants after compensation has been received.
- the applicant himself in any form;
- children of full-time students, provided that the child has not reached 24 years of age;
- ward of a minor child;
- full-time students who were under the applicant's care before he or she reached the age of 24;
- siblings and half-siblings during full-time studies.
Compensation for tuition fees is allowed in institutions of all levels of education from preschool to higher education, including additional education, provided they have a license to conduct educational activities.
You can get an education in both public and private institutions, the main thing is that you have state accreditation.
Limit the amount of compensation is limited to 120 thousand rubles, if we are talking about the applicant’s own training or his brothers and sisters. If the applicant’s children received education, then the maximum compensation will be 50 thousand rubles.
The threshold of 120 thousand also applies to payment for medical services, with the exception of those recognized by the Government as expensive in Resolution No. 201 of March 19, 2001. These include, for example,.
Who is entitled to social tax deductions
The main element in the mechanism for determining the size of the social tax deduction is the personal income tax already paid.
This means that only those residents who pay such a tax can claim a little. The following are deleted from the list of potential deduction recipients:
- unemployed;
- persons conducting labor activities without official registration;
- persons registered with the employment service;
- non-working pensioners, as well as pensioners who continue to work after retirement without official registration;
- individual entrepreneurs using a simplified taxation system or UTII.
No less widespread are gray schemes, when only part of the salary is “open” for taxation.
In this case, personal income tax is still paid, but not in full; in this case, the social tax deduction will be less, because the basic rule is that an amount greater than what was paid cannot be compensated.
Social tax deductions can be provided not only for the expenses of the person himself, but also for his relatives.
For example, in the case of paying for the education of children, treatment of parents or spouses.
At the same time, you need to remember that such a relative does not have to be a personal income tax payer, the main thing is that the applicant himself is one.
How to get a deduction
There are two ways to receive a deduction:
- through the territorial branch of the Federal Tax Service;
- at the place of work.
To receive a social tax deduction you must:
- file your tax return on time;
- submit a package of documents for social tax deduction;
- wait for a decision on the appeal to be made;
- write an application for the return of overpaid amounts.
If the decision is positive, the money will go to the taxpayer’s account. Otherwise, the applicant can appeal either to a higher authority of the Federal Tax Service, or draw up and submit a claim to the court.
Upon receipt of a deduction from the Federal Tax Service, the entire amount will be transferred to the taxpayer’s account in one transfer.
Documents for obtaining a social tax deduction from the Federal Tax Service
Anyone wishing to receive compensation will have to provide the Federal Tax Service with documents for a social tax deduction. The list simultaneously includes:
- application for a social tax deduction. It indicates the code of the basis for the deduction. The sample can be obtained directly from the Federal Tax Service or found online. The main thing is to briefly and succinctly state the reasons for receiving a deduction;
- a copy of the passport, in addition it is worth having the original;
- 3-NDFL – declaration;
- 2-NDFL – certificate;
- documents confirming the existence of grounds for compensation.
Documents can be submitted in person, through a representative or sent by mail. Or use the state portal. services. You must first register on the resource.
Receiving a deduction at your place of work
Russians still have not fully appreciated receiving a social tax deduction directly at their place of work.
In many ways, it's easier and more convenient to get your money back. The advantages of this path are that:
- an order of magnitude fewer documents will be required;
- the registration process will be shorter;
- the money will start coming in sooner.
If contacting an employer, the applicant submits the required package of documents, but without attaching the 3-NDFL declaration.
After submitting materials and assessing his rights, the employee has the right to receive notification of the right to provide a deduction.
Upon receipt, the employee submits the notice to the accounting department of the employer's organization. After this, the employee’s personal income tax is no longer withheld.
It will not be withheld until the full amount specified in the notification has been reached.
At the same time, in accordance with the position of the Ministry of Finance of the Russian Federation, expressed in Letter No. 03-04-06/15201 dated March 16, 2017, the employee who submitted the notification must be reimbursed the entire amount accumulated since the beginning of the year, regardless of the month in which the notification was submitted .
Thus, the employee will not only not lose 13% of his salary, but will also receive an increase in it for the first time.
Employers are reluctant to apply this rule, because the law does not directly indicate this, so only the employee decides how it is easier for him to use the deduction.
Deadlines for providing deductions
You should think about receiving compensation only after filing a 3-NDFL declaration with the territorial body of the Federal Tax Service of the Russian Federation.
This means that you can only receive it in the next year after the year in which the expenses were incurred; this is the tax period for personal income tax.
The period for consideration of applications regarding the provision of social deductions is no more than 1 month on the basis of clause 6 of Art. 78 Tax Code of the Russian Federation.
The law does not provide for a mandatory desk audit upon applying for a social deduction.
However, the practice of carrying them out is very common. In accordance with Art. 88 of the Tax Code of the Russian Federation, the period for conducting such an inspection is 3 months.
Only after conducting an inspection and making a positive decision, inspectors count down the month-long period for transferring money.
As a result, the period for receiving money ranges from 2 to 4 months, although the courts have repeatedly noted that the double interpretation of the provisions of Art. 78 of the Tax Code of the Russian Federation is not allowed and the period for payment of the deduction is 1 month.
If the inspector delays the consideration of the application and does not make a decision at the end of the month, the applicant has the right to appeal to a higher body of the Federal Tax Service, or directly to the court.
The deduction can be issued for the previous 3 years.
Example of calculating the deduction amount
The calculation mechanism is easiest to understand with an example. Of course, a program can do this, but it is important to understand it.
Let's take, for example, receiving a social tax deduction for payment.
So, the working employee Ivanov I.I. has a secondary specialized education. However, to be promoted, he needs to have a higher education. To receive it, he entered a university that has state accreditation.
- The cost of training was 50 thousand rubles annually.
- The employee's earnings are 30 thousand rubles per month, that is, 360 thousand per year.
- For a year, his employer, as an agent, transferred 46.8 thousand rubles Personal income tax of employee Ivanov I.I.
- The law limits the maximum amount with which you can receive social deductions to 120 thousand rubles. The maximum deduction amount will be 15.6 thousand rubles.
- By paying 50 thousand a year, Ivanov received the right to 6.5 thousand rubles deduction: 50000 × 13%= 6500.
If Ivanov I.I decided to pay for all 3 years of study, he would have spent 15,000 at once, which would have exceeded the maximum threshold, which means it would still be calculated from 12,000 rubles.
He could only get 15600 thousand rubles, this means that he will lose 3900 rubles difference.
The deduction for treatment and the purchase of medicines is calculated in a similar way.
So, a social deduction is compensation for expenses incurred by the taxpayer, provided by the state by reducing the tax base. No changes are expected in this area, and the benefit will also be provided in 2018.