Investment account tax deduction. Minus gives plus: how to choose and get a tax deduction for IIS. The procedure for filling out the declaration

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

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

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

The invested money and profit can be withdrawn from the IIS after three years or upon early closure of the account.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

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

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

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

• in the amount of money contributed by the taxpayer in the tax period to the IIS (hereinafter - the deduction for contributions);
• in the amount of a positive financial result obtained on transactions recorded in the IIA (hereinafter - income deduction).

You can choose only one type of deduction, which will be during the entire period of validity of the IIS agreement. You cannot combine deductions.

How to get a deduction for contributions

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

You can receive a deduction annually in the amount of money deposited in the tax period on the IIA, but at the same time no more than the amount of tax paid on income for the specified tax period (,).

EXAMPLE

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

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

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

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

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

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

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

To receive a deduction for contributions, you must submit a declaration in the form of 3-NDFL to the tax office at the place of registration. Let us remind you that for 2016 the declaration should be submitted according to the updated form ().

The declaration can be submitted:

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

The declaration must be accompanied by:

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

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

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

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

Deduction for income from IIS

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

It is possible to receive a tax deduction on income (,) only at the end of the contract for maintaining IIS, but not earlier than three years after the conclusion of the contract. If you terminate the agreement earlier, then all the profits from operations carried out on the IIS are subject to personal income tax as for a regular brokerage account.

You can use the income deduction only on the condition that the taxpayer has never used the contribution deduction for the entire duration of the agreement.

This tax deduction can be obtained in two ways:

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

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

After the closure of the IIA, upon payment of funds, the professional participant will not withhold personal income tax from income. That is, when opening an account in 2016, the first income deduction can be obtained from a tax agent no earlier than 2019 and from an inspectorate no earlier than 2020.

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

Tatiana Kalinina, Financial Consultant

The owner of an individual investment account has the right to choose one of two tax deductions:

1). Deduction for contributions allows you to receive an annual deduction from the funds deposited in the tax period on the IIS, but not more than 400,000 rubles. The refund is made from tax withheld at the rate of 13% (except for dividends) for the specified tax period. In 2017, the annual threshold for depositing funds to the IIA for the tax period was increased from 400,000 rubles. up to 1 million rubles (Federal Law of June 18, 2017 No. 123-FZ). However, the amount of the deduction for IIS "for contributions" has not been changed.

2). Deduction for income implies the exemption from the payment of personal income tax of a positive financial result obtained from transactions with securities and derivative financial instruments on the IIA. The deduction is provided when the IMS is closed after at least 3 years from the date of the agreement (clause 4 of article 219.1 of the Tax Code of the Russian Federation).

Required documents to receive a deduction for contributions

To receive a deduction, an individual must submit a 3-NDFL declaration and attach the following supporting documents to it: Is it worth opening IIS

Help 2-NDFL. It should be requested from a tax agent (employer, broker) by submitting a relevant application. Another document that confirms the payment of personal income tax for the tax period to the budget (when selling an apartment, car, garage, currency, etc.);

Application for accession to the regulations (agreement for the maintenance of IIS). When opening an IMS, a copy of the application for joining the regulations is sent to Otkritie Broker. This document confirms that IIS was opened.

Documents confirming the transfer of funds to the IIS: brokerage report for the year, which can be requested from the broker, and the payment order, which should be requested from the bank;

Application for return (Appendix No. 8 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / [email protected]).

Form and deadlines for submitting the declaration

The declaration should be submitted in the prescribed form. That is, there is a different declaration form for each year. For example, for 2016, the 3-NDFL declaration should be submitted in an updated form (form approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected], as amended by Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]). If the declaration is not submitted in accordance with the established form for a specific tax period, the acceptance of the declaration will be refused.

In order to receive a deduction, the deadline for filing a declaration no later than April 30 does not apply. The declaration can be submitted at any time during the entire next year after the reporting year, or within 3 years. For 2016, you can submit a declaration in 2017, 2018 and 2019. However, in the case when both articles of tax deductions and the income part are combined in the declaration), then the deadline for delivery is set - no later than April 30.

The declaration is submitted to the tax office at the place of registration (letter of the Ministry of Finance of Russia dated 02.04.2015 No. 03-04-05 / 18211):

• in electronic form;
• in paper form: in person, through a representative in the presence of a notarized power of attorney, by mail (clause 4 of article 80 of the Tax Code of the Russian Federation).

Filling out the declaration electronically

The easiest and fastest way to submit a declaration is to submit it through the "Personal Taxpayer Account for Individuals" on the website of the Federal Tax Service of Russia. This service allows you to fill out a declaration online and submit it electronically or upload a completed online declaration to a file for further printing and submission to the tax authority on paper.

First, you need to open the website of the Federal Tax Service of Russia nalog.ru and enter the "Personal account of the taxpayer". When entering your personal account in the top menu, you should select "Personal income tax", then you need to go to the first section "3-NDFL" and immediately click on "Fill in / send the declaration online". In the window that appears, you need to go down and click the "Fill in a new declaration" button.

To start filling out a new 3-NDFL declaration online, you must select the year for which it will be submitted. In the example, we will claim the deduction for the IIS for 2016. Select the required tax period and click "OK". The form of the declaration depends on the choice of the tax period.

The program will send you to the start page for filling out the declaration. As you fill in each field, automatic prompts will float to the right.

To fill out the declaration you will need:

Passport

Bank details

After filling in the personal data, go to the "Income" tab by clicking the "Next" button. In our case, for 2016 the taxpayer received only the salary from which the employer withheld tax. A 2-NDFL certificate confirms the payment of tax.

By default, the program immediately prompts us to indicate income, which is taxed at a rate of 13%. Click the "Add income" button and in the window that appears, transfer the data from the 2-NDFL certificate.

Rice. 1. Filling in the data in the "Data" section

Rice. 2. Filling in the data in the "Income" section

Press the "Next" button and go to the "Deductions" section. In it, select the "Securities" tab. We put a tick in the box "Provide securities deductions and investment deductions." In the last field "Deduction amount" we indicate the amount of funds deposited during 2016 on the IIS. Its size can be found in the broker's annual report.

Rice. 3. Filling in the data in the "Deductions" section

The tab "Results" reflects the annual salary in the amount of 540,000 rubles. The tax base is calculated taking into account the funds deposited on the IIA of 140,000 rubles. = (540,000 rubles - 400,000 rubles). The total amount of tax calculated to be paid is 18,200 rubles. = (140,000 rubles * 13%). The budget must return 52,000 rubles. (70 200 rubles - 18 200 rubles).

Rice. 3. Filling in the data in the "Totals" section

The program offers us two options: either print the declaration and submit it in paper form to the inspection, or generate a file for sending in electronic form.

If we choose the last option, then the next step will be to attach photos or scans of supporting documents to the declaration.

To send the declaration and accompanying documents to the inspection, either a key for an enhanced qualified electronic signature or any of the two options for an enhanced unqualified electronic signature must be installed on the computer, which can be downloaded directly from the Personal Account by following the link. The service provides an opportunity to set one of two electronic signature options:

• the electronic signature key is stored on the workstation;
• the electronic signature key is stored in the secure system of the Federal Tax Service of Russia.

After confirmation, documents can be signed with an enhanced unqualified electronic signature. To do this, enter the password to access the certificate and click the "Submit" button. After that, the declaration cannot be edited.

In addition to sending 3-NDFL, to make a return, you must fill out and similarly send an application, for its formation we go through the link "Applications for return".

The documents have been sent. After confirmation from the inspection that the declaration has been accepted, a desk check is carried out. The term for this inspection is no more than 3 months. As a result, the inspectorate will have one month to return the tax.

You have opened IIS. We have already deposited funds into the account. Bought stocks or bonds. And your money is already working and making a profit. It's time to get your tax deduction. How to do it?

In this article, we will analyze a step-by-step algorithm of actions for obtaining a tax deduction for an investment account. What, where and how needs to be done in order to receive the legally owed 13% of the amount deposited on the IIS.

So let's go.

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

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

Let's start in order.

When to submit your tax return?

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

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

You can exercise the right to deduction at one time for previous years. If you have not filed any return during these periods. For example, if you opened IIS in 2015. In 2018, we fill in three separate 3-NDFL documents for 2015-2017.

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

Step 1. Collecting documents

What documents do you need?

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

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

Example. Over the past year, 200 thousand rubles were deposited on the IIS. From this amount, you can return 13% or 26 thousand rubles. You changed your place of work within a year. Do you need 2 references or just one is enough?

We look (remember, find out) how much you earned during the year, both there and there. Let's roughly multiply this amount by 13%. And if you fit in one place of work, then there is no point in submitting the second 2-NDFL certificate to the tax office.

Let's say you earned 40 thousand a month at your previous job. We worked for six months. About 30 thousand were paid in taxes.

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

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

Agreement with a broker on the opening of IIS (copy). Provides for the first time only. No need for the next years.

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

The easiest way is to print out all the movement of money from the personal account of the bank from which you performed transactions. No seals and signatures of bank employees are needed.

This is how it looks in my example:

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

Broker's report on the movement of funds and securities on the account. We order directly from the broker. It is necessary for the tax authorities to show the availability of money in an individual account. After all, you could deposit money, and then safely withdraw it at the end of the year. And qualify for a tax deduction.

Refund application. Indicating the bank details of the account where you want to receive the money. A sample is available at any tax office.

Step 2. Filling in the declaration

The documents have been collected. It's time to start filling out the declaration.

There are 2 options here:

• fill in on your own and free of charge;
• pay and they will do everything for you (well, or almost everything).

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

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

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

To order a declaration for money or not?

There is such an expression: I saved it, it means I earned it.

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

Moreover, when ordering paid services, you will still waste time. While you will be consulted. Additionally, you will need to provide the necessary package of documents to fill out (scans or photos). Passport data, TIN, income statement, movement of funds, etc., etc.

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

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

So, we fill out the declaration.

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

Create a new document. And we fill in all the required fields.

Setting conditions.

By default, this tab contains everything as it should be. But you better check. It should look like the picture below.

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

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

In the previous screenshot, the "Inspection number" field was not filled in. Moving to another window - the system displayed this message.

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

Tab "Information about the declarant".

Everything is elementary and intuitive - and there is nothing to add. We fill in "Personal data" and "Address"

Many people find it difficult to use the OKTMO field. What kind of beast is this? And where can you find these "magic numbers"?

OKTMO is an all-Russian classifier of municipal territories.

But it doesn't matter to us. The main thing is where to find the required code.

Information about OKTMO is in the 2-NDFL certificate provided by your employer.

Tab "Income received in the Russian Federation".

For individuals, taxes paid at a rate of 13%, select tab 13. Press “ green plus "-" Sources of payments ". And we enter information about the employer. We take information from the 2-NDFL certificate.

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

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

Pay attention to the income code.

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

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

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

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

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

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

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

The last tab is "Deductions".

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

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

Standard tax deductions are. By default, you get this money at work (if you have provided the necessary certificates to the accounting department). More specifically, less taxes are withheld from you. By the amount of deductions due.

It is necessary to fill in the data depending on your position.

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

The last push. Tab " Deductions "- -> Investment and securities losses.

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

That's all. Completion of the declaration is completed. It remains only to check for errors. If all is well, the window "Declaration verification completed successfully" will appear.

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

Step 3. Interaction with tax authorities

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

As a rule, the whole process happens quickly enough. Even despite the presence of the people. In the past few years, queuing has literally taken 10-15 minutes.

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

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

Step 4. Enjoyable - getting money

Declaration submitted. You just have to wait.

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

Nothing depends on you here.

But there are some tips from the "seasoned".

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

This is due to the "not strong workload" of the tax inspectorate employees at the beginning of the year. Few taxpayers run to submit tax returns immediately after the New Year holidays. While they swing, it takes several months. And the bulk of the documents are "poured" in March - April - May. And here you will almost always have to wait for the maximum specified period.

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

As you can see, there is nothing complicated. Having gone through such a cycle once, you do not understand why you need to pay extra money for filling out the 3-NDFL declaration.

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

An individual investment account (IIA) is a special type of account that gives the account holder certain tax benefits. An account is opened and maintained by a broker (or manager) on the basis of a brokerage service agreement (or a securities trust management agreement). Such an account can only be opened by an individual who is a tax resident of the Russian Federation. And only one account. At the same time, it is necessary to conclude an agreement on maintaining IIS for at least 3 years - this is the minimum period for investing funds in IMS to receive an investment tax deduction. You can get a tax deduction for IIS in one of two ways of your choice: (1) You can receive a tax deduction annually in the amount of funds deposited into your account (but not more than the limit), or (2) if you have made a profit from transactions on the IIS, you can not pay income tax on this profit. This deduction is covered by article 219.1 "Investment tax deductions" of the Tax Code.

How to calculate the deduction and tax refund

The amount of the deduction reduces the so-called taxable base, that is, the amount from which you are withheld tax. You can receive from the state in the form of refunded taxes not the amount of the deduction, but 13% of the amount of the deduction, that is, what was paid in the form of taxes. In this case, you will not be able to receive more than you paid taxes. For example, you have deposited 100 rubles on the IIS. 13% of 100 rubles is 13 rubles. You can get 13 rubles only if you paid 13 rubles in taxes per year. If you paid less taxes, you can only return what you paid. Also, when calculating, you need to take into account the deduction limit established by law. If the deduction limit is 400,000 rubles per year, your deduction for the year cannot be more, and the tax to be refunded for the year cannot be more than 13% of the deduction limit, that is, 52,000 rubles. Only taxes paid at the rate of 13% (excluding dividend tax) can be refunded.

How to open IIS?

To open an individual investment account, you need to find a brokerage company that is licensed by the central bank. Now we are cooperating with the investment company "ZERICH", which has a high reliability rating AA + and all the necessary licenses to conduct transactions in the stock and foreign exchange markets. To open an investment account, you do not need to collect documents, you can do it online without leaving your home. You need to go to link to the investment company page, choose the most suitable strategy and type of deduction. After that, the employees of the brokerage company will contact you, tell you step by step what steps you need to perform to open an account, and even give recommendations on trading instruments. The main thing to remember is that you can open only one IIS, and the choice of a management company must be taken seriously.

The maximum amount of deduction for IIS and conditions

This deduction can be received every year, an unlimited number of times. But the maximum amount of deduction for contributions (method 1) is 400,000 rubles per year. There are no restrictions on the deduction for profit (method 2): for any amount of profit, personal income tax is not withheld. In each of the methods, if you close the IIS earlier than 3 years after the conclusion of the contract for maintaining the account, all the amounts of tax transferred to you will need to be returned to the budget.

Deduction of contributions (first method)

In order to receive a tax deduction for contributions to the IIS, it is necessary that you have only one contract for maintaining IIS. A prerequisite for obtaining such a deduction is the presence of income (for example, wages) in the year for which it is planned to receive the tax deduction. Income from which tax was withheld and transferred to the budget at a rate of 13%, except for dividends. At the end of the year for which you want to receive a deduction, the tax office must submit a 3-NDFL declaration, an application for a tax refund, a 2-NDFL certificate and documents confirming the right to deduction, that is, documents confirming the fact of crediting funds to the IIA ...

Profit deduction (second method)

You can get a tax deduction on income at the end of the contract for maintaining IIS, but not earlier than 3 years after the conclusion of such an agreement. It is necessary to provide the tax agent (broker) with a certificate from the tax inspectorate that you did not use the right to receive tax deduction for contributions to the IIS during the entire period of the contract for maintaining IIS, and also did not have other similar contracts. After that, your funds will be paid to you, and income tax will not be withheld. It doesn't matter if you have any other income taxed at a rate of 13%. If you close the IIS earlier than 3 years after its opening, personal income tax will be withheld from the profit from operations on the account.

Choosing between two ways

You can get a deduction either for the contribution or for the profit. You need to choose one of two. There are, among others, such selection strategies:

Comparison of the two ways

Examples of

Method 1. Alexandra's salary in 2015 was 100 thousand rubles per month. Every month she received 87 thousand rubles (87%), the remaining 13 thousand rubles (13%) were kept by the employer and transferred to the budget in the form of personal income tax. Alexandra opened an Individual Investment Account in 2015, entered into an account management agreement for a period of 3 years and deposited 400 thousand rubles into the account during the year. In 2016, having applied to the tax office, Alexandra received a deduction for 2015 in the amount of 400 thousand rubles. The tax to be refunded was 52 thousand rubles. In 2016, Alexandra contributed 200 thousand rubles to the same IIS. In 2016, Alexandra's salary was the same as in 2015. In 2017, Alexandra received a deduction for 2016 in the amount of 200 thousand rubles, and the tax to be returned was 26 thousand rubles.

Method 2. In 2015, Svetlana opened an Individual Investment Account, entered into an account management agreement for a period of 3 years and deposited 500 thousand rubles for the entire period of the agreement. Svetlana did not receive a deduction for contributions to the IIS (method 1). In 2018, after 3 years had passed, Svetlana decided to close the account. She received 600 thousand rubles. Her profit was 100 thousand rubles. She has the right not to pay income tax (receiving a deduction) from these 100 thousand rubles.

Documents for obtaining a deduction for contributions

Such documents must be submitted to the inspectorate to receive a deduction for contributions (first method):

How to get a tax deduction

On the Tax website you will find everything you need to get a deduction. Now there is no need to contact consultants. You can do everything quickly and reliably:

1 Fill out a return and return application on the Tax website. With us, it will be quick and easy to fill out the declaration and application correctly.

2 Attach accompanying documents to the declaration. Documents confirming your right to deduction.

3 Submit documents online or take them to the inspection and get money. You just have to submit the prepared documents online through the Tax or take them to the inspection.

To proceed to completing the 3-NDFL tax return on our website, please click the Next button below.

If you do not have an individual investment account yet, click the Open IIS button. You will be redirected to the ZERICH broker's website where you can do this.

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

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

Basic concepts and definitions

Investment balance deduction is a type of compensation that allows the owners of established financial accounts under the IIS program to receive a percentage of the tax deduction amount. A number of aspects have been established, in which one should be guided.

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

Legal regulation of the investment balance

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

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

Art. 219.1 regulates investment tax deductions of the tax code in terms of the calculation algorithm for the generated balance sheet. The norm regulates subsidies with a positive financial action, aimed at investing in securities.

Clauses 2 and 3 of this article indicate the amount of the deduction to be made - 13% and prescribes the conditions under which a person may be able to completely free himself from the payment of personal income tax when making financial transactions.

Persons eligible for deduction

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

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

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

How is the calculation done

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

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

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

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

• all conditions for placing funds on accounts are determined;
• upon expiration of the contract, it is terminated;
• the account holder submits a statement indicating that the deductions have not been received earlier;
• no tax withholding will be made on the basis of the statement received.

The settlement procedures may change based on the grounds for the maintenance of investment savings

Where do you get the deductions

It is the Inspectorate of the Federal Tax Service that is the main government entity carrying out a regulatory function in the area under review. In the department at the place of registration of the person, consultations on the account are made. If you need extracts confirming the absence of transactions from investment accounts, you should also contact the tax office.

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

What are the legal grounds

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

There are a number of points that do not make it possible to receive the payments due to the holder:

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

It is important to comply with the legal deadline. It is 3 years after the termination of the IIS agreement.

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

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

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

How deductions are calculated

Investment tax deduction for personal income tax is made using established algorithms and rules. In general, they are as follows:

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

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

Illustrative examples

Common examples of investment tax deductions are fairly straightforward. The operation when calculating completely during the calculation depends on the current indicators of funds from the holder according to the IIA.

Below are 3 commonly used methods:

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

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

How deductions are issued to holders by law

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

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

The following procedure is required:

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

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

Required types of documents

You will need to provide paper of the following sample:

• an agreement on the provision of services for the maintenance of an open IMS with a brokerage company;
• a certificate received from the Federal Tax Service Inspectorate that the required amount of money is on the balance sheet;
• completed 2-NDFL from the applicant's income for the past year;
• 3-NDFL with all details and calculations.

Attached to the package of papers is a request to receive investment tax deductions from the FTS department.

Important points upon receipt

Investment tax deductions for 3-NDFL will be active only 36 months after the signing of the agreement. You can get a maximum deduction once every 12 months. After termination of the contract, the deadline for receipt is 36 months.

When opening an IIS and depositing funds into the account, it will not be possible to withdraw them, and withdraw them during the term valid under the agreement. If this prescribed and basic condition is violated, then the right to receive an investment tax deduction is canceled.

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