Electronic reporting / 03.03.2021

Will I be able to get a tax deduction. How to get a tax deduction. Documents for obtaining tax deduction for treatment and purchase of medicines

The legislation of the Russian Federation allows citizens to draw up various tax deductions. They can be associated with the acquisition or sale of property, the implementation of mechanisms social protection, professional activities, training, undergoing treatment, the birth of children. What are the specifics of the most demanded Russian citizens tax deductions?

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For what can you get tax deductions in accordance with Russian legislation? The Tax Code of the Russian Federation provides for the following set of them: standard, paid for children, property, social, professional, as well as those that are calculated on the fact of losses associated with the circulation of securities. The first four types of deductions are the most demanded.

Methods of obtaining

How are tax deductions calculated and paid? The legislation of the Russian Federation provides for two relevant mechanisms. In the first, the deduction is calculated and paid once a year at the end of the tax period on the basis of payments already made to the treasury in the form of personal income tax (from salaries and other income).

The second mechanism assumes that a citizen can legally not pay state personal income tax during a certain period and with certain amounts of income. Depending on the specific type of deduction, one or another scheme is implemented.

Who has the right to deduction

The type in question can be provided to citizens who receive income, which is taxed at a rate of 13%. Most often, this is, as we noted above, a salary. But the corresponding income can also be formed, for example, after the sale of real estate and other types of property. Is it possible to get a tax deduction with a simplified system for calculating fees to the treasury? No, there are no such mechanisms. Likewise, the right to tax deduction cannot be exercised by persons with non-resident status.

How are deductions made

Where can I get a tax deduction? The corresponding preference for citizens is issued by the Federal Tax Service - in territorial subdivisions by regions and municipalities of Russia.

In order to receive a payment, you must contact the Federal with a package of documents provided for each type of deduction. Let's consider the specifics of the various types of financial preferences in question in more detail.

Standard deductions

For what can you get standard tax deductions? Payments of this type are made to certain categories of persons. The deductions in question are fixed. Depending on the basis, they can be calculated on the basis of, for example, 3 thousand rubles. or 500 rubles. in relation to the month. The indicated amounts therefore constitute the basis for calculating the deduction - at a rate of 13%. That is, a person is not paid 3 thousand rubles. and not 500 rubles, but 13% of the corresponding amount - 390 rubles. or 75 rubles.

The legislation of the Russian Federation provides for several categories of citizens who are entitled to receive the type of deduction under consideration.

Firstly, these are participants in the elimination of the consequences of other nuclear tests, as well as citizens who have received disabilities while participating in hostilities. In relation to them, the legislation of the Russian Federation provides for a tax deduction based on the amount of 3 thousand rubles.

Secondly, these are the heroes of the USSR and Russia, citizens with disabilities of groups 1 and 2 and having limited opportunities from childhood, participants in hostilities, as well as residents of Chernobyl, evacuated after the accident at the nuclear power plant. Persons in this category can receive standard deductions based on the amount of 500 rubles.

Thirdly, individuals who do not belong to the indicated categories of citizens can count on a tax preference based on an amount of 400 rubles. But it is guaranteed to them until their annual income reaches 40 thousand rubles.

How many tax deductions can a person get if he has several reasons for this, and if it is about standard preferences? Only one - the one that offers the highest payout. At the same time, standard deductions may well be combined with other types of preferences, for example, property ones.

Deductions for children

Strictly speaking, this type of deduction is also a standard one, but at the same time it is sufficiently isolated from it. In particular, it can be added to any of the above. Parents or adoptive parents may receive tax deductions of this type. The amount of the corresponding preference is based on the amount of 1000 rubles. for each child per month.

The tax deduction in question can be paid until the child turns 18, and if he enters full-time studies, then until he reaches 24 years of age. Another limitation regarding the corresponding payments is that a person's income should not exceed 280 thousand rubles. in year. If the salary or other sources of income are higher, then the deduction is not provided.

Also, the legislation of the Russian Federation provides for payments based on the amount of 2 thousand rubles. They are provided if the child has a disability or is being raised by a single parent.

One parent may legally delegate the right to receive child deductions to another. This mechanism is advisable if either parent has an unstable job. In order to exercise this right, a person refusing a deduction must draw up documents confirming the intention to transfer the right to the preference in question to another.

The nuances of issuing a standard deduction

If a person is counting on a standard tax deduction, when can one get it? First of all, we note that the employer, who has the status of Calculate the deduction and ensure its payment, or, more precisely, allow the legal non-payment of personal income tax in the appropriate amount, should be provided by the employer, who has the status of Calculating the deduction and ensuring its payment, is the responsibility of the company.

However, in order to start receiving standard tax deductions, the employee must notify the employer of their desire to use the appropriate preference. This can be done through a written statement on established form... You also need to attach documents confirming the employee's right to receive a standard deduction.

Note that there is also an alternative scenario. It involves contacting the Federal Tax Service at the end of the tax year. But this scheme is usually not very popular for the type of deduction in question, since it requires the employee to spend a lot of time collecting required documents and interaction with the department.

Property deductions

For what can you get property-type tax deductions? The right to their registration arises from citizens most often upon the implementation of certain transactions with real estate: purchase, sale or construction, as well as due to transactions with other property with high cost for example with cars.

Regarding real estate, it can be noted that there are two main categories of property deductions of this type - those related to the cost of purchasing a home or those that can be drawn up in connection with the income received by a citizen from the sale of his properties. The mechanisms within which a person can use this type of preference are dissimilar. And therefore, each type of deduction, despite its assignment to the general category, is usually considered within a separate scheme.

Property deductions when buying a home

The first type of property deduction is associated with the acquisition of residential real estate by citizens. It can be an apartment, a room, or a house. The acquisition mechanism can be in the form of a sale and purchase transaction, construction of an object, or participation in an equity project. The most important thing is that the citizen bears personal expenses.

From the purchase of an apartment, a person can return up to 260 thousand rubles. from the amount of funds transferred to the seller of real estate or invested in repairs, that is, on the basis of an amount of up to 2 million rubles. Until 2014, the corresponding deduction could be issued only for one apartment, after that - for any number of residential buildings. If a citizen made out the purchase of real estate through a mortgage, then he can also return up to 390 thousand rubles. from the amount of interest payments to the bank, that is, on the basis of an amount up to 3 million rubles. Note that for transactions completed before 2014, the maximum amount of payments from the Federal Tax Service on interest paid on a mortgage loan is not limited.

Methods for registration of a deduction when buying an apartment

Where can you get a tax deduction for the purchase of an apartment? As in the case of standard payments, you can apply for the appropriate preference both through the employer and by contacting the Federal Tax Service. Moreover, in contrast to the scenario with the previous type of deduction, the second method is very popular among Russians. This is largely due to the fact that a person gets on hand a significant amount, the equivalent of which is not easy to collect, using the monthly "increments" to wages in the form of legal non-payment of personal income tax.

Where you can get a citizen determines himself, based on personal preferences. It can be noted that the set of documents for issuing the corresponding preference in both scenarios is approximately the same.

What can you get tax deductions for when building a house? In this case, the base amount for calculating payments may include the costs of contractors' services, as well as the purchase of building materials. The corresponding costs must be confirmed by receipts, checks and other documents, the legal force of which is recognized by the inspectors of the Federal Tax Service.

How many tax deductions can you get when buying an apartment? As soon as a citizen has exhausted the maximum amount of payments - 260 thousand for housing costs and 390 thousand for interest (if the mortgage is issued), after that he loses the right to apply to the Federal Tax Service for the appropriate preference, no matter how many real estate objects he purchases later.

Property deductions for home sales

What can you get tax deductions for when selling an apartment? The mechanism of their registration is as follows. The fact is that income from home sales, like salaries, is taxed at a rate of 13%. The corresponding fee must be calculated if a person has owned real estate for less than 3 years. But the legislator guaranteed a deduction of 1 million rubles to the participants in transactions for the purchase and sale of real estate. This amount can reduce the cost of housing, which appears in the agreement between the seller and the buyer of the apartment. That is, if the price of housing under the contract is 1 million 200 thousand rubles, then the basis for calculating personal income tax when using the marked type of deduction, there will be 200 thousand rubles.

It can be noted that both types of property deduction - provided that the transactions were made in the same tax period - can be mutually compensated. For example, if a person bought an apartment for 2 million rubles, then the state should return 260 thousand rubles to him. If in the same year he sold another property for 1.5 million rubles, then his debt to the Federal Tax Service in the amount of 13% of 500 thousand rubles. (remaining when the second type of deduction is activated), namely 75 thousand rubles, it can be canceled by reducing the obligations of the state. That is, as a result, the Federal Tax Service will have to pay the citizen on the fact of two transactions made by him 185 thousand rubles.

Other deductions for the sale of property

The legislation of the Russian Federation allows citizens to receive not only those property deductions that are associated with the sale of housing. There is also a more universal preference in the amount of 250 thousand rubles. It can be applied to any type of property, such as a car. The main criterion for calculating income tax here is similar to transactions with the sale of an apartment - the corresponding fee must be paid if the object has been in possession for less than 3 years. Note that a citizen can try to prove to the Federal Tax Service that he once had expenses related to the acquisition of property, as an option - a car or other expensive type of property. If this can be done, then they are also used as a kind of deduction. In this case, the preference guaranteed by the law can be not included in the calculation at all, or it can be used partially.

Now you know where you can get the Mechanisms within which it can be implemented, as well as other types of property preferences, we have studied. Let's move on to considering the following types of payments - social.

Specificity of social deductions

What tax deductions can be obtained from those related to social? The legislation of the Russian Federation forms their varieties, calculated on the basis of the following types of expenses:

For charity;

For training - both the taxpayer himself and his children;

To undergo treatment - the citizen himself, as well as his family members;

To participate in programs of non-state pension funds.

The principle of calculating the deduction is the same as for the types of payments discussed above: the FTS must return 13% of the corresponding base.

With regard to charity expenses, the deduction can be calculated on the basis of their entire amount, but not exceeding 25% of the citizen's income for the tax period.

As for training costs, they can be calculated on the basis of an amount of up to 120 thousand rubles. per year for participation in educational programs the taxpayer himself and up to 50 thousand rubles. per year for the education of each child. Where can I get my tuition tax deduction? The most convenient mechanism is to contact the Federal Tax Service at the end of the tax year.

Regarding the costs of treatment, it should be said that they are calculated on the basis of an amount, the maximum value of which is equivalent to the indicator for paying for tuition - 120 thousand rubles. Where can I get my treatment tax deduction? It is best to contact the Federal Tax Service in the year that follows the reporting year.

Professional deductions

The following categories of fee payers may receive professional tax deductions:

Entrepreneurs under the general tax regime;

Citizens performing work and services under construction contracts;

Notaries, lawyers and other professionals in private practice.

It can be noted that the structure of professional deductions is quite complex. The main principle of the implementation of citizens' rights to these preferences is their ability to submit documents to the Federal Tax Service confirming the costs associated with a particular activity.

If they succeed, the corresponding amounts can be used as a deduction - they reduce income. But even if a person does not submit such documents to the Federal Tax Service, the department can approve unconfirmed expenses for him. Their value depends on the professional specialization of a person and is approximately 30-40% of income.

Returns are provided in Russia income tax for some expenses. These include tuition and treatment fees, buying an apartment or land to build a house, and paying interest on a mortgage. At the same time, it is legally established that only those citizens who pay income tax can receive such deductions.

It turns out that an unemployed person does not have the right to claim income tax refund.

Not so simple

If a person has worked for several months in the current year, he can apply for a deduction even if this moment found himself out of work. To do this, it is enough to submit to tax statement with the attachment of a certificate of 2 personal income tax from the abandoned place of work. The deduction will be made based on the amount of the tax paid. If this is a property deduction, you can continue to receive it after employment in the future.

For a non-working person who is officially married and who has bought an apartment, the legal spouse, who is a taxpayer, can issue a deduction. If the owner of the home is a minor, either parent can receive a deduction for him.

In addition, the law provides for the receipt of a deduction in the future. To do this, it is enough to get a job within three years. If this is not done, the right to receive a deduction will be lost.

If payment is made for the education or treatment of a child, any working parent can apply for a deduction.

What should retirees do?

It is not uncommon for retirees to question whether they are eligible for deductions if they are not working. The fact is that the pension and other payments are not taxed. but tax code there is an option in which pensioners can apply for a deduction for the previous 3 years if they worked at that time.

What should those who work unofficially do?

If a citizen works unofficially, in order to receive a tax deduction, it may make sense to register the activity as an individual business. It is important to keep in mind that only those who pay income tax are entitled to a deduction. Therefore, as a tax regime, you will need to select the main one, where the payment of this tax is provided.

Before considering in detail the possibility get a tax deduction, let's first deal with taxes in general. Any more or less adult knows what taxes are. Why are taxes needed? In theory, for very important and useful socially significant things: building roads, education and health care, maintaining the institutions of law and order management, defense, ensuring the work of important services like the fire department or the Ministry of Emergency Situations, payment of benefits to socially vulnerable categories of citizens, and the like. On the one hand, few people like the idea of paying taxes, on the other, it is a real necessity to maintain a decent standard of living in society, the personal contribution of each member to the well-being of the entire “community”. In reality, as always, everything does not go as smoothly as we would like. It is great when taxes do not make up the lion's share of earnings, and at the same time the standard of living of a particular society is quite high. Well, or if the taxes are high, and at the same time it is clear that the money paid goes into business - this may not be very pleasant, but it is quite normal or at least tolerable. A completely different story, when taxes are a decent amount, but the result is not visible: there is no legislative and physical security, the standard of living is low, the quality of medicine and education is falling, corruption, arbitrariness and other "delights" are flourishing.

Some believe that our country has some of the most low taxes in the civilized world - only 13% of income individuals, practically the commanded church tithe. But is it really so? In reality, in addition to this, there are certain contributions to funds that each employer must pay for each officially employed employee:

Contribution to the Pension Fund of the Russian Federation - 22% of labor payments (from an amount over 624 thousand rubles - 10%)
Contribution to the Federal Compulsory Medical Insurance Fund - 5.1% (from the amount over 624 thousand rubles - 0%)
Contribution to the Social Insurance Fund - 2.9% (from the amount over 624 thousand rubles - 0%)

In total, for the employer, your salary is automatically increased by 22 + 5.1 + 2.9 = 30%! On the one hand, it is somewhat incorrect to directly equate these "dues" with taxes, since you have to understand that you would not see this money anyway, even if magically such contributions were suddenly canceled. On the other hand, albeit indirectly, this is also your salary, that is, you earned this money for the organization, since it will have to “pay” it for your official maintenance in the state. And if we recall and add here the standard tax on personal income of 13%, then we get 30 + 13 = 43%, which, you see, does not look like "one of the lowest taxes in the world."

But that's not all. I also want to remind you that in Russia there is a so-called value added tax, VAT, and it is 18%. This tax payable by organizations producing and selling goods and services. Well, who do you think is actually paying it? Of course, the end consumers of these very goods and services, that is, you and me. Why? Because the manufacturer and the seller are not fools, and it is stupid to include VAT in the total cost of a product or service. And this happens sequentially and cumulatively, according to the number of intermediaries in the chain - each adds its part of the VAT to the total value. And there are many other taxes: transport tax, property tax, land tax, taxes on any profits earned. So the total tax burden on a single individual can be quite significant. Moreover, over time, taxes tend to rise rather than decrease. For example, since this year the tax on dividends on shares has grown 1.5 times - from 9% to 13%.

If we remember that for a competent investor who knows how to wisely manage money, one of the primary tasks is to minimize and cut costs, then the need to reduce the tax burden becomes completely clear. Fortunately, there are absolutely legal and legal instruments for this, such as tax deductions. I will make a reservation right away that I will only consider deductions related to individuals - taxes of entrepreneurs and legal entities are a separate and very extensive topic for conversation.

What is a tax deduction anyway? This is an opportunity given to a citizen of the Russian Federation by law to reduce his taxable profit by a certain amount. Quite simply, a tax deduction is an opportunity either not to pay income tax on a certain part of the income, or to get back a part of the tax already paid to the budget. There is one significant limitation: only an individual who has a legal source of income taxed at a rate of 13% can receive a tax deduction. What income is taxed at this rate and is eligible for a tax deduction? For an individual, these are the following income:
- wage
- remuneration for civil contracts(for example, renting out real estate, providing various services, working as a teacher, tutor, consultant)
- income received from the sale of property that was owned for less than three years

Please note that although the same dividends are now also taxed at a rate of 13%, tax deductions are, alas, not applicable. The reporting tax period is one calendar year. That is, you can receive a tax deduction for, for example, 2013 no earlier than 2014. The basis for obtaining a tax deduction is the personal income tax declaration filed with your tax office. In general, such declarations are usually filed before April 30 of the current year for last year however, this does not apply to tax returns: you can file such a return throughout the year. In addition, the possibility of obtaining a deduction is retained for three last years: for example, in 2015 you can submit a personal income tax return for deductions for 2014, 2013, 2012 inclusive. Let's see how to get a tax deduction in practice.

How to get a tax deduction

To do this, you need to submit a personal income tax return to the tax office for the last year (the last three years). I recall with deep horror the filing of such a declaration in the 2000s: there was no electronic document circulation and preliminary recording, there were no normal instructions for filling out declarations, the tax officials had all the worst "soviet" qualities: arrogance, boorishness, a desire to humiliate a neighbor by increasing thus your self-esteem. The queues at the inspection were huge, from morning until late evening (people were received by only 2-3 workers who periodically dumped in an unknown direction and drank tea), each first tried to get ahead of the others. To file a declaration, one had to make at least two or three visits: first, to contrive to take the forms, and then to force the tax officer to accept the documents. Moreover, each time it could turn out that something was filled in incorrectly, or there were not enough papers (to get this information at a time? - how can you!). At that time, there were various "anecdotal" stories. For example, in our tax office they once ripped off the sleeve of the head of the inspectorate, because people thought that he was getting into the office without waiting in line. :O)

Fortunately, over the past time, everything has changed radically. This is now a trivial procedure. The general algorithm is quite simple:

Collect all the necessary documents for the required year, make copies of them
Download from the website of the tax service a program for filling out the personal income tax declaration
Fill in and print the declaration
Sign up on the website of the tax service for filing a declaration at a suitable time for you
Come to the tax office at the appointed time and submit a declaration. An on-site inspector will help you complete the required data. You need to have copies and originals of documents for deduction with you, passport, bank details of any of your accounts in order to transfer the deduction to them

An important point: all copies of documents without blue stamps must be certified with the signature "Copy is correct", put the number and sign!

That's all, after that you can go home and wait for the receipt of money. True, the last time they changed something: due to some internal quirks, now they will not immediately take a form with your bank details along with the declaration. It will need to be entered into the tax office separately two months after the filing of personal income tax and given out of the queue to a certain window. Inconvenient, but so far. :O(

About the program for filling out the declaration. You can download it from the official website of the RF Tax Service. Please note that a different version of the program is presented for each year. The program interface is simple and straightforward, so you will not have any questions about its use. If you want to file returns for a tax deduction for several years at once, then you will need to fill out a separate return for each year.

You can also make an appointment with your inspection via the Internet: on the same website. Very comfortably. Most advanced netizens have the ability to submit declarations completely remotely, via Personal Area taxpayer for individuals. To do this, you will need to receive either a special registration card at the inspection personally, or register using an electronic digital signature or an existing registration on the State Services portal. In this article, I will not cover this method, those who wish can familiarize themselves and figure it out on their own using this link.

Terms of obtaining tax deduction

As we have already discussed above, you can get a tax deduction for the last three years, and it is possible to file a tax return for the deduction throughout the year. How soon will the overpaid tax be returned to you?

After submission of the deduction declaration, it undergoes a desk review for up to three months. At this time, the inspector may call you and ask any questions or ask to bring documents in case you suddenly lack something. After three months, the overpaid tax must be refunded upon written request from the taxpayer within one month. This application was previously submitted together with all documents, and now it is "offered" to be reported in a couple of months after the filing of the declaration.

In total, you will see your money no earlier than four months after the registration of the declaration. In practice, this period can be extended, sometimes significantly. In case of gross violation of the terms of the return, you have the right to demand a tax penalty for the specified amount for each day of delay. In reality, I have never encountered such a thing, but it never hurts to know your rights.

Types of tax deductions

We have figured out the procedure for obtaining a tax deduction in general, now let's take a closer look at what deductions are generally available. In essence, they are divided into standard, property and social, there are a lot of their varieties:

Child tax deduction
Deduction for home purchases, including mortgages
Property tax deduction
Tax deduction for training
Tax deduction for treatment
Tax deduction for the purchase of expensive drugs
Tax deduction for contributions for supplementary pension insurance and voluntary life insurance
Tax deduction for investments in securities, as well as on a special Individual Investment Account(IIS, since 2015)

This whole "zoo" differs in the amount of income from which a tax refund is possible, as well as in the required set of documents submitted to the tax - for each type of deduction it has its own. By groups, social deductions include:

health insurance

Social tax deductions are provided for a maximum aggregate amount of 120,000 rubles per year (excluding the cost of expensive drugs, children's education and charity). For example, if you spent 130,000 rubles on your studies last year, then there is no point in applying for deductions for voluntary insurance or payment for treatment, all the same, you will be refunded tax only on 120,000 rubles (15,600 rubles). However, if your expenses amounted to: 30,000 rubles for your training, 50,000 rubles for treatment and 40,000 for pension insurance, then apply for all tax deductions, since their total amount will be exactly the required 120,000 rubles.

Please note that with this approach, it may be beneficial to pay for long-term expensive services (for example, training at an institute) not at a time, but annually, since the tax will be returned to you only for 120,000 rubles a year. Of course, with a one-time payment there can be significant discounts, and at the same time insurance against price increases, so in any case, it will be necessary to calculate the benefits of each option.

So that you can get the most useful information, I will analyze each deduction separately.

Child tax deduction

As the name implies, this deduction is provided to each of the working parents / guardians for each child up to the age of 18, or up to 24 if the child is a full-time student. Child tax deduction is granted up to the month in which total income from the beginning of the year will not exceed 280,000 rubles. That is, with a salary of 50,000 rubles a month, the deduction will be provided from January to May. In June, the total income from the beginning of the year will already be 300,000 rubles, respectively, from June to December there will be no deduction.

Do not rush to flatter yourself with such a decent amount - the real deduction per month will be (in 2015):

That is, this amount of 1,400-3,000 rubles per month will not be taxed, and not 280,000 rubles of total income. Single parent is entitled to double child deduction monthly. From 1400 rubles, the amount of the saved tax will be only 182 rubles per month. In general, a very funny "exhaust" deduction from it. It seems that what is called, they wanted the best, but it turned out as always.

Documents for obtaining tax deduction for children

Unlike others, this deduction can be issued both at the tax office and at the employer. List of required documents:

If, for some reason, this deduction was not provided within a year, then you can submit the following documents for its receipt to the tax office:

Home purchase tax deduction

The trickiest deduction for internal nuances. You can arrange it as in tax office for the past year, and with the employer before the end of the tax period. It is provided, as the name implies, only for the purchase, as well as the construction of housing. What specific expenses can you exclude from taxation? Here they are:
- Construction or purchase of a residential property on the territory of the Russian Federation, as well as the acquisition of land for such construction
- Payment of a mortgage for such an object
- Payment on mortgage refinancing loan

The maximum tax deduction for the purchase of housing is 2,000,000 rubles, and for the purchase of housing on a mortgage - 3,000,000 rubles. It is noteworthy that the unspent amount of the deduction is carried over to the next tax period. That is, if you bought an apartment worth 2,000,000 rubles, and your annual income is, say, 700,000 rubles, then you have the right to receive a deduction of 700,000 rubles in the first year (91,000 rubles will be returned to you), in the second year again by 700,000 rubles, and in the third by 600,000 rubles: 700,000 + 700,000 + 600,000 = 2,000,000 rubles. Not bad, right?

An important feature: this deduction is provided to a citizen only once in a lifetime!

By the way, since January 1, 2014, the rules have slightly changed in a direction pleasing to taxpayers. If earlier the deduction was “tied” to the acquisition object, now the “tie” has been transferred to the citizen. What does it mean? If earlier you bought a house worth 1,200,000 rubles, then you could only get a deduction for this amount. Now, those who will buy housing after January 1, 2014 in an identical scenario will be able to “pick up” the missing up to 2,000,000 rubles 800,000 rubles for the purchase of the next residential property. Very nice. Those who took advantage of the housing deduction according to the old rules - break off, nothing will shine for you. :O(

But those who have taken housing in a mortgage until 2014 will be able to include in the tax-free amounts all payments paid on the loan without any restrictions. Having issued the same Housing loan after 2014 will be limited to the above amount of 3,000,000 rubles.

The following items may be included in the structure of non-taxable housing costs:
- buying a home itself
- acquisition of rights to housing in a building under construction
- purchase of building and finishing materials
- construction, completion and finishing works
- development of design and estimate documentation
- organization of electricity, water, gas supply and sewerage

Payment for completion or finishing works will be taken into account only if there is an explicit indication in the sales contract for the fact of purchasing unfinished housing or housing without finishing. Independent work on redevelopment and repair, alas, is not considered. There are other exceptions as well. For example, you will not be able to receive such a deduction when paying for the purchase / construction of housing at the expense of the employer, from the budget, or maternity capital, as well as in the case of a transaction between two close relatives (with children, parents, spouse, brother or sister).

Documents for obtaining a tax deduction when buying a home

You can apply for a deduction with the tax office for several years in a row until you choose maximum amount in 2 or 3 million rubles. The difference will only be in filling out the declaration (remember how much you have already deducted funds for previous periods), the rest of the package of documents will be the same:

As you remember, you have the opportunity to get a deduction either from the tax office or from your employer (without waiting for the end of the tax period). When contacting the employer, the algorithm of actions will be as follows:

Property tax deduction

Someone may not know, however, by law, any income from the sale of property is taxed at the rate of 13% if you have owned this property for less than three years. Property means the following objects: apartments, houses, summer cottages, land plots, non-residential premises, cars, garages, and the like. I think the state would gladly tax the sale of any items, and only the problem of proving the real tenure does not allow this practice to be widely spread. Therefore, as you may have noticed, the tax is taken on income from the sale of objects, the ownership of which is subject to state registration - in this case, the ownership period is trivial. When selling property that has been in the ownership of a citizen for more than three years, the income received is not taxable.

This deduction is divided into two subtypes. The first deduction in the amount of 1,000,000 rubles can be obtained for income from the sale of residential buildings, apartments, rooms, summer cottages, garden houses, land plots and shares in them. The second type in the amount of 250,000 rubles applies to sales proceeds non-residential premises, cars, garages and other items. These types of deductions apply cumulatively to all properties sold during the year. That is, if you sold for reporting year three cars, the proceeds from which are taxable, then the deduction will be 250,000 rubles for all three cars.

However, there is additional opportunity get a similar deduction: you can exclude from the taxable profit from the sale of property the cost of its acquisition. This practice in some cases can be much more profitable. For example, if you bought a car for 800,000 rubles and sold it a year later for 600,000 rubles, then in principle you are not obliged to pay anything, since the amount of income minus expenses will generally be negative. At the same time, legally, you must still submit an income tax return (by April 30), but in practice, there is no nagging about this yet. Let's take another, more illustrative example... Let's say you bought a house for 5,000,000 rubles and sold it two years later for 6,000,000 rubles. You can, of course, use the deduction of the first subtype, but then you will have to pay the following amount to the budget: 6,000,000 - 1,000,000 = 5,000,000 * 13% = 650,000 rubles. It would be much wiser to declare the deduction of acquisition costs, then in the end you will pay only: 6,000,000 - 5,000,000 = 1,000,000 * 13% = 130,000 rubles.

Documents for obtaining property tax deduction

To receive a property tax deduction, you will need the following package of documents:

Tax deduction for training

A citizen has the right to receive a tax deduction for the amount paid for his education in any form (full-time, part-time, etc.), for the education of a brother or sister up to 24 years old in full-time form - the amount of this payment is included in the maximum 120,000 rubles amounts for all social deductions. You can also get an additional deduction of up to 50,000 rubles inclusive for the payment of full-time tuition for your own (up to 24 years old) or guardians (up to 18 years old) children.

It is noteworthy that the main requirement is that an educational institution has a license to conduct educational activities. Therefore, this deduction can be issued when paying for tuition not only in universities, but also in other educational institutions: kindergartens, schools of various types, driving schools, centers for the study of foreign languages, for advanced training courses and the like. At the same time, the law does not limit the choice only to Russian educational institutions.

Documents for obtaining tax deduction for training

The tuition deduction is issued by the tax office and requires the following documents:

full-time form

of this paragraph

Tax deduction for treatment and medications

If in the past tax period you paid (almost any! Although there is an official list) for medical services in an institution licensed to provide the relevant services, then you can safely apply and receive a tax deduction. Of course, after making sure that the documented expenses are included in the total amount of 120,000 rubles for social deductions.

By the way, if you suddenly bought a voluntary health insurance then paid insurance premium is also eligible for this deduction. From personal experience: expenses for any operations and diagnostic procedures, including, for example, removal of moles, are considered. Payment for a medical certificate for all possible purposes (obtaining a license, a permit to carry weapons, etc.) is also a medical service. Plus, you can get a deduction for paying for the treatment of immediate family members (spouses, children under 18, parents).

As for the purchased medicines, the deduction can only be obtained for the purchase of medicines from the approved list, alas. And don't forget to ask for a prescription on the special tax form. Also remember that you will need a tax certificate from medical institution... In both cases, you will need to provide your TIN to the clinic staff, so be prepared for this. From personal experience: issuing such a certificate can take from 15 minutes, up to a couple of months - it depends on the quality of the work and the customer-orientation of the institution. In some you will be immediately given a certificate at the first request, in others you will be "offered" to come for it at the end of the year (no options). In the latter case, you will need to bring payment documents for its registration.

Documents for obtaining tax deduction for treatment and purchase of medicines

The deduction for treatment is issued by the tax office. List of required documents:

insurance policy

Tax deduction for expensive treatment

This deduction is made in a separate paragraph, since the law does not limit the maximum amount of expenses for such treatment and the purchase of medicines for it. However, the law limits the list of medical services eligible for this deduction to the List of Expensive Treatments.

Documents for obtaining a tax deduction for expensive treatment

In addition to the list of documents specified in the clause on obtaining a deduction for conventional treatment, you will need to attach the following papers:

Also, in the certificate itself issued by a medical institution, it can be clearly indicated which of the services are expensive. For this, a special code "2" is used - an expensive treatment. Code "1" is normal.

Charity tax deduction

My favorite deduction: it's very nice to help others, and besides, to receive a small bonus from the state for it. It applies only to the financial assistance provided (if, for example, you helped with things, then such donations will not be taken into account). There are also restrictions on the list of organizations for donations to which a deduction is given. Here it is:
- charity organisations
- religious organizations
— non-profit organizations carrying out their activities in the fields of science, culture, sports (except professional), education, health care, protection of rights, social protection, environmental protection and animals

And the last limitation concerns the amount for which this deduction is granted: it must not exceed 25% of the annual taxable income. For example, if your annual income was 800,000 rubles, and you spent 300,000 rubles a year on charitable donations, then you can only receive a tax deduction in the amount of 200,000 rubles (25% of 800,000 rubles).

Documents for receiving tax deduction for charity

Documents for this deduction, like most others, are submitted to the tax office, and must contain the following:

Tax deduction for pension contributions

You can get a tax deduction on the following contributions paid:

pension funds

You can conclude such agreements (except for the first paragraph) not only for yourself, but also for your closest relatives (children, parents, spouses). Let me remind you that the deduction is limited to a total amount of 120,000 rubles for all of the above social deductions in general.

Documents for obtaining tax deduction for pension contributions and insurance

To receive a deduction from the tax office, depending on what exactly you paid, you will need the following documents:

additional contributions

Investment tax deduction

Oddly enough, the state is trying to take care of the financial well-being of its advanced citizens - investors. And since this year, it offers as many as two instruments for easing the tax burden on investments.

Let us examine the first of them - the ability to carry forward losses from investment operations to future periods. What's the point? Let's say you invested in securities and received a loss of 40,000 rubles per year. And in the next tax period, you were able to make a profit of 60,000 rubles - thanks to the transfer of losses from previous periods, you will pay tax on the following amount: 60,000 - 40,000 = 20,000 rubles. Everything seems to be simple, but as usual, there are a lot of restrictions:

Only transactions with securities and financial instruments urgent transactions circulating on the organized market - Forex in its current form will not work here.
The deduction for loss from securities trading applies only to gains from trading in securities.
The deduction for loss from transactions with forward transactions in financial instruments is applicable only to gains from transactions in financial instruments in forward transactions.
If losses are incurred in more than one tax period, they are transferred to profit in subsequent periods in the same order.
The resulting loss can be accounted for within 10 years following the year it was incurred. Supporting documents must be kept throughout this period.

By the way, if you have owned securities for more than three years, as in the case of other property, you are exempt from paying tax on their sale.

The second tool is a trendy innovation called the Individual Investment Account (IIS), which has been available since January 2015. The general idea of IIS is to stimulate citizens to long-term investment in securities (market) by providing them with tax incentives... Here, too, two options are possible: at the request of the account holder, he can either count on the full exemption of the profit received on the account from taxation, or receive a tax deduction on the funds deposited to such an account - at the moment the amount is limited to 400,000 rubles per year, which gives 52 000 rubles tax refund... The main condition for the account is the obligation to keep it open for at least three years, while the withdrawal of any funds from the account is prohibited because it is equivalent to its closure and loss of benefits. IIS can be opened with almost any licensed broker (we will omit the problem of choosing a worthy one in view of the already impressive volume of the article). I will try to briefly list all its features:

I can’t say anything for sure about the documents, since the instrument is new and not yet tested. Most likely, you will need copies of agreements for opening an account and copies of payment documents. For those who are interested, more details about this innovation can be found at this address.

In general, that's all that I wanted to tell you about the methods get a tax deduction... Perhaps these instructions at first may seem complicated, but once you submit such a declaration, you will be convinced of the ease, simplicity, and - most importantly - the effectiveness of this procedure. Saving always pleases the heart of a real investor, and saving on taxes can cause euphoria in the soul of any person. :O))

I wish you all the best in your investment!

The taxpayer is entitled to receive social tax deduction when incurring medical expenses. A deduction is provided if the taxpayer incurred expenses for:

Treatment;

Expensive treatment;

Purchase of medicines;

The person who incurred expenses can receive this tax deduction:

For your treatment;

For the treatment of a spouse;

Your parents;

Your minor children under the age of 18.

The fact of payment must be confirmed by payment documents:

Cashier's check;

Terminal check.

Important note: the lists of medical services and medicines, for which a deduction is provided, are approved by the Decree of the Government of the Russian Federation of 03.19.2001 No. 201.

120,000 rubles- the maximum amount of expenses for treatment and (or) the purchase of medicines, in aggregate with other expenses associated with training, payment of contributions to the funded part of labor pension, voluntary pension insurance and non-state pension provision.

The amount of the deduction for treatment is not limited to any limit and is presented in full amount if the taxpayer spent money to pay for expensive medical services.

It is possible to determine whether treatment from the List of medical services and medicines for which a deduction is provided for payment is expensive by the code of services rendered by the medical institution that were paid for by the taxpayer indicated in the "Certificate of payment for medical services for submission to tax authorities»:

Code "1" - treatment is not expensive;

The amount of tax deduction for not expensive treatment (code "01") is limited to 120 thousand. rub.

Code "2" is an expensive treatment.

The amount of tax deduction for expensive treatment (code "02") is made in the amount of actually incurred expenses.

A prerequisite for obtaining a social tax deduction is a license from a medical institution.
It is important to know that when paying for treatment, the contract must be concluded in the name of the person who pays for the treatment and will subsequently receive a deduction. Post factum changes in the signed contract, customer's statement, invoices, acts and other documents are NOT MADE.
In order to receive tax deduction for medicines, a doctor's prescription is required.

The list of medical services for which you can return the tax to the EMC:

Diagnostic and treatment services in the provision of an ambulance medical care.

Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care (including in day hospitals and general (family) practice), including medical examination.

Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of inpatient medical care (including day hospitals), including medical examination.

Purchase of medicines.

Consumables for expensive treatments.

1. Surgical treatment of congenital anomalies (malformations).
2. Surgical treatment severe forms diseases of the circulatory system, including operations with the use of heart-lung machines, laser technologies and coronary angiography.
3. Surgical treatment of severe forms of respiratory diseases.
4. Surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, including the use of endolaser technologies.
5. Surgical treatment of severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions.
6. Surgical treatment of complicated forms of diseases of the digestive system.

7. Endoprosthetics and reconstructive and restorative operations on the joints.
8. Transplantation of organs (a complex of organs), tissues and bone marrow.
9. Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
10. Reconstructive, plastic and reconstructive plastic surgery.
11. Therapeutic treatment of chromosomal disorders and hereditary diseases.
12. Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy.
13. Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.
14. Therapeutic treatment of systemic lesions of the connective tissue.
15. Therapeutic treatment of severe forms of diseases of the circulatory system, respiration and digestion in children.
16. Combined treatment of diseases of the pancreas.
17. Combined treatment of malignant neoplasms.
18. Combined treatment of hereditary bleeding disorders and aplastic anemias.
19. Combined treatment of osteomyelitis.
20. Combined treatment of conditions associated with a complicated course of pregnancy, childbirth and the postpartum period.
21. Combined treatment of complicated forms of diabetes mellitus.
22. Combined treatment of hereditary diseases.
23. Combined treatment of severe forms of diseases and combined pathology of the eye and its adnexa.
24. Comprehensive treatment of burns with an area of damage to the body surface of 30 percent or more.
25. Types of treatment associated with the use of hemo- and peritoneal dialysis.
26. Nursing premature babies weighing up to 1.5 kg.
By Decree of the Government of the Russian Federation of June 26, 2007 N 411, this List is supplemented with clause
27. Treatment of infertility by in vitro fertilization, cultivation and intrauterine injection of an embryo.

Who can get the deduction:

The taxpayer who incurred the costs of paying for medical services:

a) to myself

b) spouse

c) parents

d) children under 18 years of age.

Whoever pays gets a deduction.

What documents are needed to receive a deduction:

<Письмо>Federal Tax Service of Russia in Moscow from 13.09.2012 N 20-14 / [email protected]

As an attachment to the declaration for obtaining a social tax deduction, in connection with payment for treatment services, the taxpayer must submit:

Certificate of payment for medical services for submission to the tax authorities of the Russian Federation;

Payment documents confirming the deposit (transfer) of funds by the taxpayer to medical institutions of the Russian Federation;

A copy of the taxpayer's agreement with a medical institution on the provision of medical services or expensive types of treatment, if such an agreement was concluded;

A copy of the medical institution's license to carry out medical activities (if the Certificate does not indicate information about the medical institution's license);

Certificate of the amount of income received and tax withheld in the form of 2-NDFL.

To whom we issue a certificate:

The person who made the actual payment for the services, which is confirmed by our documents (invoice / check indicating the name of the plastic card holder).

In the case when payment is made using the contactless Pay pass / Apple pay method, we focus on the data of our medical program and executed documents (customer application, invoice). If the payer reveals a discrepancy with his payments in the certificate, then when providing a bank card / bank statement, the certificate is corrected. In this case, the payer must return the original of the previously received certificate.

In the case when payment is made in the usual way and the full name is indicated on the check, then we draw up a certificate taking into account this information.

At the Reception counters and at the cash desks there is information that when contactless payment to obtain a certificate of payment for honey. services to be provided to the tax authorities, you must provide a bank statement to check who the actual payer is.

If an extract is not provided, the certificate is issued to the person indicated in the invoice for payment of medical services.

Procedure for issuing help

To obtain a certificate, a patient can:

1. fill out an application for a reception desk at any of the EMC clinics;

2. call and leave a request;

3. leave a request in your personal account;

The certificate can be issued only for the Customer in accordance with the signed Application of the Customer.

FAQ

My child is 20 years old and this year I paid for his treatment. Can I qualify for a tax deduction?

No, a parent can only receive a tax deduction for the treatment of children under 18 years of age.

I paid for my sister's expensive treatment. Can I get a tax deduction and get a refund?

No, siblings are not included in the list of relatives for whose treatment you can receive a tax deduction (the list includes only spouses, parents and children).

I bought myself expensive medicines without a doctor's prescription. Will I be able to get a tax deduction?

No, a doctor's prescription is required to receive the drug tax deduction.

How is expensive treatment determined, which is not covered by the limit of 120 thousand rubles - the amount? I have done dental prosthetics (more than 120 thousand rubles). Will I be able to get a deduction in full amount of payment?

Expensive treatment, which is not subject to the restriction of 120 thousand rubles, is determined by the list specified in the Decree of the Government of the Russian Federation of March 19, 2001 N 201. According to the specified list, dental prosthetics is not an expensive treatment and is subject to a tax deduction limit of 120 thousand roubles.

I paid for my treatment, but I do not officially work anywhere. Can I get some of the money back for my treatment.

No, the tax deduction is the amount on which income tax is not paid. If you do not work anywhere and, accordingly, do not pay income tax, then you cannot return the money.

I am working individual entrepreneur and did an expensive operation. Can I get a tax deduction and get some of the money back for treatment?

If you use the simplified taxation system (STS) or the unified imputed income tax (UTII), then you cannot receive a tax deduction, since you do not pay income tax. If you are using common system tax and pay income tax, then you are entitled to a tax deduction for treatment.

What is the maximum amount that can be refunded using the Treatment Tax Deduction?

You can return up to 13% of the cost of treatment, but no more than 15 600 rubles per year. The only exception is a special list of expensive treatment, for which there are no restrictions on the amount of tax deduction. It is also worth noting that you cannot return more money than paid income tax.

I am a pensioner and this year I paid for my treatment at the clinic. Can I get some of the money back in the form of a tax deduction?

No, since you are retired and do not pay income tax, you cannot receive a tax deduction.

I performed an expensive operation (refers to an expensive medical services), but with his income he was able to return only part of the tax deduction. Will I be able to get the rest next year?

No, social tax deductions are not carried over. You can only get a deduction for the year you incurred the expenses. The rest of the deduction will be lost.

This material will tell you whether it is possible to receive two tax deductions and what conditions exist for this. We will also analyze typical mistakes, legislative acts on the topic and answer the most common questions.

How to get a property and social deduction in one year

Tax deduction	Maximum size (rub)	Receiving feature
Property	2 million. if the property was bought for own funds(that is, no more than 260 thousand are subject to return - 13% of the amount of 2 million) 3 million., if the dwelling was purchased by mortgage program(that is, a maximum of 390 thousand will be returned - 13% of the amount of 3 million)	The amount that the employee did not receive can be carried over to the next year, it does not burn out
Social	120 thousand... (that is, you can return no more than 15 600 rubles - 13% of the amount of 120 thousand)	The amount lost by an employee of the company cannot be carried over to future tax periods - it burns out

It can be concluded that the taxpayer for the year in which he incurred expenses should first of all apply for a social tax deduction, since the remaining uncollected amount will never be returned to him, and only then you can ask for a property deduction.

To obtain deductions for personal income tax, there are two schemes of action:

contacting the accounting department or the manager at the place of work,
filing a tax declaration in the form of 3-NDFL at the end of the year to the FTS department.

If you choose to contact the tax service, you will not have to specify in what order you would like to receive deductions, since thanks to the system of work of formulas in the corresponding cells of the forms, any other deductions, except property deductions, always become priority.

But when trying to issue a tax deduction at the place of work, the taxpayer is faced with the fact that the employer has the right to provide deductions in the order that he considers most convenient. Therefore, it may turn out that he will first consider the application for a property deduction, so that the period for receiving the social deduction will expire, and there will be nothing to receive in the future. In this case, you can try to contact the manager with a request to provide other deductions first, and after that - property deductions. It is possible to track whether the employer made an assignment to you by checking the certificate in form 2-NDFL after a few months - the property deduction in paragraph four of the document will be designated by codes 311, 312.

It so happens that a citizen had the right to receive both social and property deduction in one year, but he filled out the declaration only for property, due to ignorance or inattention. There is still a chance to get a social deduction by submitting an updated declaration for the past years to the tax office.

Can I get two tax deductions: social in one year?

Employees, from whose earnings the amount of personal income tax is withheld at a 13% rate, have the right to demand the receipt of several social deductions in the same year, if within the framework of this year they incurred expenses at the same time for medical treatment, education, voluntary contributions towards future retirement, or charity.

It is worth noting that starting from 2016, an employee of the company is not obliged to wait until the end of the current year in order to apply for a social deduction. The employees of the Federal Tax Service will give you the appropriate document, which you present at the place of work, attaching a completed application for the exercise of the right to tax deduction. Until 2016, such an advantage took place only in relation to property tax deductions.

How to get two types of property deductions at the same time

In practice, most often the sale of a dwelling is immediately followed by the purchase of a new dwelling instead of the one sold. And then the question arises whether it is possible to demand the receipt of two property deductions at once, one from the sale of property, the other from the purchase new apartment or at home. The Ministry of Finance and the tax authorities allow you to get a deduction twice, but on condition that the purchase and sale transactions took place within the same calendar year. At the same time, the standard requirements for obtaining a property deduction must also be met, and all securities confirming the fact of transactions must be presented.

It should be remembered that the property deduction for the sale of housing can be applied several times, but the tax deduction for the purchase of residential real estate is possible only once in a lifetime and in relation to only one property object. Consequently, if a citizen has already applied for a personal income tax deduction from the acquired housing, he is not entitled to receive it again.

How to get a tax deduction again

Since 2009, it has become possible to demand the provision of an additional tax deduction until the statutory maximum amount is reached (today it is 2 million rubles). You can apply for it within 3 years from the end of the tax period in which the right to deduction came. In the same way, you can get a double tax deduction, but only once in relation to one property.

Changes in tax legislation were due to unequal conditions for various social strata of the population - citizens who earn small amounts and those purchasing inexpensive housing could not claim a refund of significant amounts, unlike wealthy personal income tax payers. In this regard, it was decided to allow an unlimited number of deductions to be issued until together they reach the maximum possible amount.

If housing was bought on a mortgage, the employee is obliged to bring to the place of work or to the department of the Federal Tax Service reports from the banking institution (original and copy). In the case of acquiring property with your own funds, for repeated deduction, you can bring the missing documents and fill out an application stating that other papers were presented earlier.

How to get a tax deduction from two employers at once

The law allows an employee who combines two jobs to obtain a property tax deduction from both employers or only one of them, at the discretion of the taxpayer. And in the duties of both employers as tax agents includes providing such an opportunity with prior verification of documents.

When payer of personal income tax has already managed to apply for a property deduction to the manager or accountant at the first place of work, he must present the corresponding document issued to the second employer tax service, which would indicate the amount of deduction to which the employee is entitled, taking into account the fact that he has already received part of the deduction from another employer.

Legislative acts on the topic

Legislative acts are represented by the following documents:

Art. 210 Tax Code	On reducing the taxable base for personal income tax by the amount of social and property deduction
nn. 2 p. 1 art. 219 of the Tax Code of the Russian Federation	On the right of a taxpayer to receive a social tax deduction in the amount actually paid by him in the tax period for training
clause 2 of Art. 219 of the Tax Code of the Russian Federation	On receiving social deductions in the amount of not more than 120,000 rubles in the tax period
Order of the Federal Tax Service of the Russian Federation of December 25, 2009 No. MM-7-3 / [email protected]	Approval of the form of notification of property tax deduction
Letter of the Ministry of Finance dated 10.04.12 No. 03-04-05 / 7-477, Letter of the Federal Tax Service dated 01.09.09 No. 3-5-04 / 1363	On receiving two property deductions at once when buying and selling an apartment within one year
Letter of the Ministry of Finance dated 04.06.10 No. 03-04-05 / 9-311	On receiving only a property deduction for the sale of housing in the event that the sale and purchase of residential premises were made in different years
Letter of the Ministry of Finance dated February 25, 2010 No. 03-04-05 / 7-68	On the possibility of repeatedly receiving a property deduction for the sale of housing
par. 27 sub. 2 p. 1 art. 220 NC	About receiving a property deduction for buying a home only once in a lifetime
par. 3 p. 8 art. 220 Tax Code	The right of a taxpayer to receive property tax deductions from one or more tax agents of his choice

Typical mistakes

Mistake # 1: An employee of the company resubmitted his application for a property deduction from the purchase of a house.

All ways to find out the tax number of an individual by passport

What to look for when buying an inherited apartment?

Will I be able to get a tax deduction. How to get a tax deduction. Documents for obtaining tax deduction for treatment and purchase of medicines