So that income taxes are not deducted. How you can legally reduce income tax on wages and save on personal income tax – possible ways. How to get a tax deduction at work

Russian legislation makes it possible to choose the method of income tax refund: return personal income tax through the tax service or receive a tax deduction through the employer.

Let's take a closer look in this article at what the features of the method of receiving a refund at work are and, most importantly, whether it makes sense to use it.

You can exercise your right to an income tax refund in different situations:

• when purchasing or constructing real estate;
• when applying for a mortgage loan;
• during training or treatment;
• if there are children;
• etc.

Read more about existing deductions in the article "". And be sure to watch this video:

How can you apply and receive the money you are entitled to? There are only two options:

1. Refund of the entire amount at the end of the tax period (calendar year).
2. Receiving the deduction in installments every month with the help of the employer.

As you can see, the fundamental difference lies precisely in whether the taxpayer receives the deduction in full or not. How does this work in practice?

Let, as the song says, a wonderful neighbor settle in our house. A certain Stepan Grigorievich Frolov bought an apartment in 2019 and decided to exercise his right to a tax deduction. He has 2 options.

Option 1. Having waited until the new year 2020, Stepan Grigorievich filled out the 3-NDFL declaration and sent it to the tax office with all the documents. After verification by the inspector, the entire awarded amount will be transferred to his personal account in one payment. This is where the story ends.

Option 2. Stepan Grigorievich does not want to wait for the New Year holidays. Well, it's his right! Immediately after the sale and purchase transaction is completed, Frolov collects the same documents, with the exception of the declaration. And as in the previous version, it goes to the tax office. A month later, instead of money, he receives a notice of the right to a tax deduction indicating the amount awarded.

With this notice, the “wonderful neighbor” goes to work and writes an application for a tax deduction. From this moment on, Stepan Grigorievich stops paying personal income tax on his earnings!

So, in the first case, the taxpayer pays personal income tax, and next year returns it back; in the second case, he simply stops paying tax to the state. What other features does the second method of filing a deduction have?

How to get a tax deduction at work

In order to return income tax through the employer (and through the tax office), you will have to work hard and collect a package of necessary documents. Each case is special and information about this can be found in other articles on our website.

Let us once again briefly outline the scheme for obtaining a tax deduction at the place of work:

1. We collect all standard documents, except for the 3-NDFL declaration and 2-NDFL certificate.
2. We submit a package of documents to the tax office.
3. A month later we receive from the inspectorate a notice of the right to deduct.
4. We write an application at work and attach a notice.
5. We stop paying income taxes on earnings until the awarded deduction amount accumulates. This occurs from the month in which the application was submitted to the accounting department of the enterprise.

As you can see, we need to visit the tax office at least twice. Then what is the advantage of this method of returning personal income tax? Or maybe there are some other disadvantages? Let's find out further!

Advantages and disadvantages

Easier and faster at work!

The main advantage of a refund from an employer is that it increases your monthly income without putting in almost any additional effort. After completing the documents, you will officially receive a full salary without deductions. Quite a help, don't you think?

By the way! Let's do the math.

Example. Remember that our neighbor Frolov S.G. bought an apartment in 2019? Let this happen in April. Stepan Grigorievich immediately collected all the documents and took them to the tax office. A month later, he came to the accounting department of his company with a notification and wrote an application for a tax deduction. This happened in May.

Frolov's salary is 30,000 rubles. and monthly income tax of 30 thousand * 13% = 3,900 rubles is withheld from him. Those. Stepan Grigorievich receives 26,100 rubles monthly.

And now the trick: after writing the application, from the month of May Frolov will receive a tidy sum of 30 thousand rubles. (this is his net salary). Thus, his additional “income” for the year will be 27,300 rubles. = 3,900 (personal income tax) * 7 months.

The advantage is obvious: There is no need to wait until the new calendar year to get your money back. You can start processing documents immediately after a situation arises in which you have received the right to a deduction (for example, immediately after purchasing an apartment).

Another advantage is that the list of documents that must be submitted to the tax authorities is reduced. If you plan to receive a tax deduction from your employer, you do not need to fill out a 3-NDFL declaration, and you won’t need a 2-NDFL certificate from the company’s accounting department.

Disadvantages of personal income tax refund at work

If you do not want to advertise the purchase of a new apartment, then you definitely do not need to submit documents for a return to the accounting department. After all, this news will immediately become known to all employees of the enterprise. 🙂

But if this is not a secret, then let's continue the conversation.

Sometimes you may notice that less money is coming back at work. This is especially true in cases where, for example, the apartment was not purchased at the very beginning of the year. Let's look at the last example, but we will only return the money through the tax office.

Example. Frolov decided to wait a little while receiving the money and return the entire amount for 2019 at once, in a single payment. Therefore, I went to the tax office at the beginning of 2020. And in this case, I was able to get a refund of 46,800 rubles. = 3,900 (monthly tax) * 12 (months).

Remember the previous example? Stepan Grigorievich’s income from his employer was only 27,300 rubles. (only 7 months after submission of documents). The difference is obvious! And it amounts to 19,500 rubles.

It turns out that getting a deduction at work is unprofitable? Not really. Our friend and comrade Frolov can receive an amount of 27,300 rubles. through the employer. And at the beginning of 2020, submit documents for the past year again (this time in full, including the 3-NDFL declaration). After which he will be returned the due 19,500 rubles = 46,800 – 27,300.

In what cases can you avoid visiting the tax office again? It is best to do this at the very beginning of the new year, so that you have time to bring all the documents to your accountant in January or early February.

Example. Having become a little rich in 2019, Frolov, who received the first part of the property deduction, decided to continue returning the personal income tax and receive a 100% refund in 2020 only at work. That is why he brought confirmation from the tax office that he has the right to a refund for the purchase of an apartment. And since January, the accounting department has not withheld income tax from Stepan Grigorievich.

Is there a benefit? Perhaps yes. If Frolov’s salary remains the same: 30,000 rubles, then a monthly income of 3,900 = 30 thousand * 13% for the year will result in 46,800 rubles.

Frolov could receive the same amount, but in a single payment, after the end of the year, by applying to the tax office in 2021 for a refund of his withheld tax during 2020.

As you can see, everything is ambiguous. And each situation must be considered separately.

But in 2017, the Ministry of Finance obliged employers to return personal income tax from the beginning of the calendar year.

So now at work it will be possible to return the income tax in full, even if the application from the tax office was brought to the accounting department of the enterprise at the end of the year. This was reported in the Letter of the Ministry of Finance No. 03-04-06/2416 dated 01/20/17.

So now the employee can write a request for a refund at work, and the due amount will be returned to his account as excess tax withheld at the enterprise.

It is also necessary to remember one more feature of the return of personal income tax from the employer. Permission from the tax office to deduct is given only for 1 year. If during the current year you did not manage to accumulate the full amount of the deduction and have the right to transfer the balance to the next period, you will have to go through the entire registration procedure again.

In what cases can you contact your employer for a deduction?

We looked at an example where a tax deduction is provided for the purchase of a home. This deduction is called a property deduction and is provided not only in the case of purchasing an apartment or room, but also a house and a plot of land for construction.

In addition to receiving an income tax refund for the purchase of real estate, you can contact your employer to receive the following types of deductions:

• social deduction if Frolov has a need to pay either his own or his immediate family;
• standard deduction, which is provided if there are or are awarded preferential categories, such as WWII veteran, Chernobyl veteran, etc.;
• , if Stepan Grigorievich provides services under a civil contract or receives fees for creating works of art.

As you can see, the list includes most of the situations where a tax deduction is, in principle, provided.

How many jobs can you get a deduction for?

It is not uncommon for a person to work several jobs, and accordingly, income tax is withheld on each of his wages. A natural question arises: “Is it possible to return personal income tax from different employers?”

From January 1, 2014, this possibility was established in the Tax Code. So now you can work part-time in different places, receive notifications for deductions and not pay taxes within the confirmed amount.

The only thing you need to remember when receiving a notification from the tax inspector is to write a statement about what job and what amount of deduction you need to provide.

There are other situations when, for example, our Frolov received a property deduction at his work from May, and in September he unexpectedly decided to change his place of work. Can he continue to benefit from the tax benefit in his new venture?

There is no clear answer to this question yet. And the tax office will most likely offer to wait until the end of the calendar year, and then issue a new notification for the next year, where the new employer will already be indicated.

Let's sum it up

Registration of a tax deduction from an employer has both pros and cons. And only you can decide which return method to choose:

• through the tax service: with a slight time delay, but you will immediately receive a significant amount in your hands;
• through the employer: almost immediately after the right to a tax benefit arises, but with small monthly increases in salary.

The main thing is that this there is a choice, which means you can choose the best option for yourself.

If you found useful information in this article, share the link with your friends and acquaintances, and also let them know about it on social networks (the links are just below). Let's help each other! 🙂

If you need professional advice on how to get your money back more profitably, leave a request on our website. In this case, we will be able to individually consider all options for the development of events and give an informed personal recommendation. We will also help with filling out the 3-NDFL declaration and sending it through your Personal Account.

As a rule, the question of returning personal income tax arises when such an employee becomes entitled to receive a social or property deduction. Standard deductions, which include child and non-child deductions, do not require their recipient to contact the tax office, because their payment is handled by the employer.

Before contacting the tax service for a deduction, it is worth familiarizing yourself with the procedure for carrying out this procedure, which involves many nuances.

Ways to return income tax from wages in 2019

Tax legislation establishes two ways to receive the required tax deduction.

To implement the first method, you need to submit an application to the tax authority and submit a package of documents established by law. If the decision is positive, the amount of the due deduction is transferred to the individual’s bank account.

The second method is usually used when purchasing real estate using mortgage funds. This way to return personal income tax is to receive tax on the amount of work. At the tax office located at the place of registration, the employer must be notified of the receipt of the deduction. Until the end of the year, when an employee’s salary is calculated, no deduction will be calculated from it.

Deduction for drawing up an investment or savings insurance agreement
Many individuals who are thinking about how to return income tax from a worker’s salary, first of all, pay attention to the cost of returning personal income tax. In addition to the basic, fairly well-known social costs, legislation establishes the possibility of receiving tax for specific acquisitions.

Since 2015, significant changes have been made to tax legislation, thanks to which citizens have the opportunity to receive a deduction for concluding a voluntary life insurance agreement concluded for a period of at least five years. It is possible to receive income tax on wages in 2018, provided that the contributions were paid after January 2015.

So, let's look at what you can get back for 13 percent income tax on your salary.

Deduction for expenses on an individual investment account

This account is a special account that gives its owner the right to receive certain tax benefits. The opening of an account and its subsequent management is carried out by a brokerage or management company that operates on the basis of a brokerage service agreement. Such an account can only be opened by an individual who is a tax resident.

When answering the question “Is it possible to get a salary tax refund for opening an investment account?”, many experts agree that the minimum investment period should be three years.
Receiving a tax deduction can be done in two ways:

• An annual deduction in the amount of all amounts deposited into the account, but not more than the limit established by law.
• When receiving income from accounts, an individual may not pay tax on profits received on an IIS.

For example, having invested 100 thousand rubles in an individual investment account during the year, you can receive a tax deduction of 13 thousand rubles from the state next year. Maximum 52 thousand rubles for each year. That is, you can replenish your IIS by 400 thousand per year in order to return income tax for the same year.

Due to the fact that now rates on deposits in banks are minimal and will not grow much, opening an individual investment account and investing money in shares and bonds of the largest companies is a relevant and correct decision in 2019! You can open an IIS online for free today, and top it up when you have free money during this year.

It is better to learn more from a financial specialist at the Tinkoff Investments broker. You can leave a request and he will call you back and tell you about all the advantages of investing in shares of the largest companies and tax refund through IIS.

Child tax deduction

Each of his parents, trustees, guardians, and adoptive parents has the right to receive a tax deduction for a child.

Tax legislation establishes a refund, upon reaching which the child’s parents or guardians lose their right to receive a deduction:

• When the child reaches eighteen years of age.
• When the child reaches twenty-four years of age, if he is studying full-time.

Property tax deduction

The property deduction is presented in three different parts and is provided for expenses, according to which the percentage of income tax on wages is calculated:

• For the construction of a new house on the territory of the state.
• For the purchase of real estate.
• To pay off interest accrued on a mortgage loan.

At the legislative level, the maximum amount of property costs from which a tax deduction can be obtained is established - at the moment it is two million rubles. When property expenses exceed the specified amount, an individual loses the opportunity to receive a deduction.

Social deduction for treatment

This type of social deduction is provided to an individual who spent his own funds on:

• Treatment.
• Treatment of spouse, parents or minors.
• Medicines prescribed to him personally, his spouse, parents or a child under eighteen years of age.
• Premiums for a life insurance policy for a period exceeding five years.

The procedure for providing tax on expenses for treatment or the purchase of medicines is determined by tax legislation.

Documents for refund of income tax from salary

When thinking about a personal income tax refund, a person first of all asks the question where the income tax on wages is paid, because it is from there that the refund needs to be received. You will need to take with you to the tax office:

• Certificate of income.
• Documents that confirm the fact of payment.
• Basis documents, which include: training agreement, treatment agreement, real estate purchase agreement, etc.
• Account details to which funds will subsequently be transferred.
• A declaration containing all information about the taxpayer.

The tax inspector reviews the declaration within three months. Then, within one month, funds will be transferred to the account specified in the application.

How to quickly return taxes online

Recently I came across a very convenient tax refund service on the Internet. The specialists of this service help you prepare a 3-NDFL tax return and advise on any issues that arise. They also help you submit your tax return online via the Internet.

I recently returned a tax deduction from the state through this service. Everything was done very quickly and professionally! I recommend it to everyone!

Feedback-conclusion

In my opinion, a tax deduction is a fairly simple and convenient way to get some money back. Of course, this procedure is associated with many nuances, which, at first glance, can only be handled by a professional.

In fact, tax refund is a simple procedure. You just need to be careful about filling out and completing all the necessary documents, and receiving a deduction will not be difficult.
In conclusion, I also advise you to watch a video about how and for what to return income tax.

1. Is income tax charged for withdrawing money?

Lawyer Karavaitseva E.A., 56339 answers, 26769 reviews, on the site since 03/01/2012
1.1. I can charge a commission for withdrawing money, but not income tax.

2. Is it possible to receive income tax for renting an office for an individual? face?

Lawyer Kriukhin N.V., 157458 answers, 68983 reviews, on the site from 07/14/2011
2.1. Hello. This is impossible.

3. Does an organization have the right to withdraw income tax from sick leave?

Lawyer Davidovich L.B., 14497 answers, 3632 reviews, on the site from 07/05/2014
3.1. HAS, T.K. Personal income tax is paid on any personal income. PERSONS FROM LABOR ACTIVITIES, INCL. WHEN THEY KEEP AN AVERAGE EARNING

4. Can income tax be deducted from the bonus for loyalty to the company? JSC Russian Railways company.

Lawyer Maksimovich S.L., 57981 answers, 20553 reviews, on the site since 11/19/2012
4.1. Personal income tax is paid on all taxpayer income received in cash and in kind, and income in the form of material benefits. The award is no exception here.

5. My husband’s salary is 25,000 rubles, how much income tax should be withdrawn if we have three children.

Lawyer Eremeev A.M., 1661 answers, 1375 reviews, on the site from 11/08/2018
5.1. In accordance with paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, Standard tax deductions, your husband is entitled to the following tax deduction amounts:
1,400 rubles - for the first child;
1,400 rubles - for the second child;
3,000 rubles - for the third and each subsequent child;
Thus, the total amount of non-taxable deduction is RUB 5,800. (1400+1400+300=5800 rub.)
This amount is deducted from the husband’s accrued salary - 25,000 rubles and personal income tax of 13% is withheld only from the amount of 19,200 rubles. (25,000 - 5,800 = 19,200 rub.)
Further, personal income tax is 13% from 19,200 rubles. will be 2,496 rubles. We subtract them from 19,200 rubles. and we get - 16,704 rubles.
But taking into account the above tax deduction in the amount of 5,800 rubles, your husband’s salary is 25,000 rubles. in the end he will receive 22,504 rubles. (16,704 + 5,800 = 22,504 rubles).
Thus, taking into account everything stated above, your husband should receive 22,504 rubles in his hands.
A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.
A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.
That is, both parents - you and your husband - can use this tax deduction.
If one of the parents refuses a tax deduction at their place of work, then the other parent receives this deduction DOUBLE.
Thus, if you refuse a tax deduction at your place of work, your husband will receive DOUBLE the amount of tax deduction and this will amount to 11,600 rubles (5,800 + 5,800 = 11,600 rubles).

6. They can collect child benefits for family and maternity capital or withdraw benefits from his family, such as benefits for an apartment or a refund of income tax on the sale of his close relatives’ property where he is registered, for example.

Lawyer E. S. Devyatykh, 28 answers, 20 reviews, on the site from 03/11/2019
6.1. Good afternoon,
Dear Mikhail, the essence of the question is not clear:

What kind of person are you talking about?

Do you yourself want to collect money from someone (benefits and financial capital) or is someone collecting it from you?

Please expand on your question in more detail.

Good luck and all the best to you.

7. I am on the stock exchange, I was sent to work for a month without withdrawal, does the employer have the right to deduct income tax.

Lawyer Frolov S.V., 6139 answers, 3324 reviews, on the site since 02/15/2018
7.1. Yes, it does because you are temporarily given a job paid by the employer if the salary is above the subsistence level. In this case, you will not receive payments on the exchange.

8. In Sberbank, an individual entrepreneur who does not have employees was offered a “Salary Project”. The project involves interest-free cash withdrawals and money transfers from a personal account account. The essence of the question is, can the tax authorities find fault with these transfers and force them to pay income tax? (we transfer the money as “other payments”)

Lawyer Ulanov A.S., 3453 answers, 1980 reviews, on the site from 12/09/2014
8.1. Hello!
The money in the individual entrepreneur’s account is the property of the individual entrepreneur and therefore you can withdraw it from the current account and spend it anywhere. But whether they can find fault with the credits depends on what is included in the purpose of the payment that was received into your account. It also depends on the taxation system. Under simplified tax system 6, taxes can often be calculated on all incoming amounts, for example.

9. I am a mother of many children. Salary 8060 rubles. How much income tax should I be deducted? And do they have the right to withdraw from me one-time for 10 months?

Lawyer Sadykov I.F., 49066 answers, 26328 reviews, on the site from 10/11/2017
9.1. Depends on how many children you have. The 1st and 2nd children each receive a tax deduction of 1,400 rubles; the third and subsequent children receive a tax deduction of 3,000 rubles. Reason: Article 218 of the Tax Code of the Russian Federation.

10. The apartment was registered under a rental agreement 5 years ago, a certificate of ownership was received with a mark on the encumbrance, this year the grandmother died, and a document was received on the removal of the encumbrance. The question is: When can I sell an apartment so as not to pay income tax? 3 years after the removal of the encumbrance or immediately after the removal of the encumbrance, because the property was registered more than 5 years ago.

Lawyer Lukina E.V., 10247 answers, 4614 reviews, on the site since 04/29/2008
10.1. The legally significant fact in this case is the fact of ownership. Encumbrances don't matter. If the apartment has been owned for more than 5 years, then you can sell it immediately after the encumbrances are removed. And there is no need to submit a declaration.

Lawyer Makarov V.A., 3252 answers, 2054 reviews, on the site since 06/09/2004
10.2. The minimum period of ownership for tax exemption is three years if title to the property was acquired under a life support agreement in which the taxpayer was the annuitant.
(clause 3 of article 217.1 of the Tax Code of the Russian Federation; clause 11 of article 2, part 2, 3 of article 4 of Law No. 382-FZ). In other cases - five years. The period from the date of purchase of the apartment is considered.

If you find it difficult to formulate a question, call the toll-free multi-line phone 8 800 505-91-11 , a lawyer will help you

Many Russian residents do not want to pay a tax of 13 percent of their salary to the state budget, because they believe that they could spend this money at their own discretion.

That is why many people are wondering how to return income tax from salary. Let's see if there are legal ways to get a refund.

One of the most popular ways to get a 13% payroll tax refund is to use some kind of .

Tax refunds are of the following types:

Standard deductions

Standard returns are available for:

1. Children.
2. Personal goals and circumstances.

Personal deductions are provided due to the special situation of a resident citizen. If a civilian can claim both a personal deduction and a child tax refund, the tax authorities will refund the largest of the deductions.

These refunds are provided monthly, but the amount is significantly less than other tax refunds.

The following categories of citizens have the right to receive a personal refund of the standard type:

1. Disabled people of the Great Patriotic War.
2. Disabled people of groups 1, 2 and 3, but only if they were injured during military service.
3. Chernobyl liquidators, as well as persons exposed to background radiation.

The personal refund amount for such categories of residents is 3,000 Russian rubles.

Deduction in the amount of 500 Russian rubles. provided to the following citizens:

1. Disabled people since childhood, as well as disabled people of groups 1, 2, 3 who were injured during military service.
2. Heroes of the Soviet Union and the Russian Federation.
3. Residents who have suffered radiation sickness or any other illness resulting from exposure to background radiation.
4. Participants in combat operations in Afghanistan.
5. Parents, children, spouses of persons who died defending the Russian Federation or the USSR.
6. Participants of the Great Patriotic War (military, prisoners, witnesses or participants in the siege of Leningrad or other blockades).
7. Other categories of citizens with individual circumstances.

To receive standard deductions, you should contact the tax office and place of work with the appropriate application and documents confirming the right to receive dividends from the government.

This is interesting! Deductions for children are provided to parents. Similar deductions are also provided for guardians, trustees, and adoptive parents.

For the first and second child, an amount of 1,400 rubles is provided. For the third and each subsequent one they will pay 3,000 Russian rubles. The money is returned with 13 percent tax on wages.

For disabled people of the first and second groups under the age of 24, as well as full-time students, deductions in the amount of 12 thousand rubles are provided. The deduction limit is no more than 350,000 rubles.

Social deductions

These dividends are provided by the state in connection with the costs of the citizen, who is a taxpayer, for social security.

One hundred and twenty thousand (15,600 rubles) can be returned to:

1. Expenses in medical institutions.
2. Medications.
3. Payment for training.
4. The accumulative part of the individual pension fund.
5. Voluntary insurance of human life and health.
6. Voluntary pension insurance.
7. Other pension savings.

To return 13 percent of the salary tax in this case, you must provide documents confirming the right to receive a refund of the funds paid for taxation. The maximum deduction amount is no more than 120,000 Russian rubles.

If the expenses amounted to more than 120,000, then only 120,000 will be returned. The remaining funds will be canceled, that is, they will not be reimbursed.

Charity deduction

Many people don't even know that this type of tax refund exists. The maximum amount of dividends that can be returned is 25 percent of taxable income. To receive a deduction for charity, you must provide documents confirming the fact of donating funds.

Deduction for education of others

If a citizen who is a resident of the country pays for the education of his brother (sister), children, etc., then he has the right to demand reimbursement of expenses through a tax deduction. This type of dividend is returned once a year.

Property type tax deduction

The name of the tax refund says it all. The deduction is provided when purchasing housing, that is, real estate.

This type of tax refund is used much more often, since you can get back up to 260,000 rubles when buying a home with a one-time payment and up to 390,000 when buying a home with a mortgage.

In this video you can learn more about tax deductions that you can get right at work:

How to calculate the amount of property return?

As you know, the state levies a 13% salary tax on all citizens’ income. And it is these thirteen percent that can be returned if you file an application for a refund of taxes paid.

Let's say an apartment was purchased by a resident for 2 million rubles. 13 percent of two million – 260,000 rubles. That is, theoretically, a citizen can claim a refund of 260,000 rubles. But in reality everything may not be so.

You can return funds that have already been paid for personal income tax as a result of taxation within 3 years before the date of purchase. That is, 3 years before the date of purchase, the citizen had to earn 2 million, from which he paid 260,000 rubles in official tax.

Only in this case can he return the money. If the amount that the citizen paid to the state was less, then the lesser amount will be returned.

This is interesting! Thanks to changes in legislation that came into force in 2014, a civilian can return the unpaid portion of property compensation in subsequent tax periods. That is, in the future, funds that were not enough for a full refund can be returned. Before 2014, this could not be done.

For mortgage lending, a person can return the money paid for personal income tax not from two million rubles, but from three. That is, the maximum possible refund amount will be 390,000 (13% of 3 million rubles).

To return interest on a loan, a citizen will have to provide the tax office with documents and certificates from the bank that confirm the fact of payment of interest on the loan or loan.

Who is eligible for a 13 percent income tax refund?

Many citizens of our country are wondering whether it is possible to return income taxes. This can be answered in the affirmative, since taxes paid to the state can indeed be returned.

Now it’s worth figuring out how to return income tax from your salary and under what conditions this can be done.

The following categories of citizens can return a tax of 13 percent of their salary:

1. Residents of the country who regularly pay personal income tax. That is, the resident must be officially employed.
2. Working pensioners.

Peculiarities! A resident of the Russian Federation is not necessarily a citizen. Also, persons who have a residence permit in Russia are recognized as residents. At the same time, a citizen of the Russian Federation who has a residence permit in another country or lives outside the Russian Federation for more than half of the calendar year can be recognized as a non-resident.

The main conditions for a tax refund of 13 percent of salary are the citizen’s employment and resident status.

October 22nd, 2012

· Charity and donations

· Education

· Treatment

· Non-state pension provision and voluntary pension insurance

· Additional insurance contributions for the funded part of the labor pension

· Property tax deduction when purchasing property

Please note that the entire amount paid for the listed items will be refunded, and 13% of it.
Here is an example of a calculation given by the website nalog.ru: in 2010 Ivanov I.I. received taxable income (salary) at a rate of 13% in the amount of 100,000 rubles. In the same year Ivanov I.I. paid 30,000 rubles for my training and decided to claim a social tax deduction for expenses related to my training. In his tax return, he indicates the entire amount of his training expenses - 30,000 rubles. However, not this entire amount will be returned to him from the budget, but the corresponding amount of tax paid, that is, 30,000 * 13% = 3,900 rubles.

From start to finish, the process lasted me 6 months and I only made two visits to the tax office. Of these, 1 month of unsuccessfully sending documents through the State Services website, 1 month of leisurely filling out the declaration and collecting certificates, 3 months for the tax office to check the declaration, 1 month of transferring money.

What should you do to avoid paying or get a refund of already paid tax? To do this you need to follow a few simple steps. The list of steps depends on which of the permitted reasons you are going to return the money for. I highlighted the following scenarios:

- Super light. You can use it if you have children, you don’t want to go to organizations, collect documents, and the amount of taxes paid for the year is not significant for you. Then you can increase your monthly salary by a tiny amount just by contacting the accounting department at your place of work and asking to include a child tax deduction. In this case, you will receive an additional 200 rubles per month for each child. Well, or you don’t have to do this at all.

- Light. If an apartment, house, or plot of land was purchased in your name, then again you can only get by with a visit to the accounting department of your organization. They will return you 260,000. They will return them monthly, in installments, and this benefit will last until your officialthe salary for the entire period from the year of application will not reach 2 million rubles. This opportunity, according to the tax code, can only be used once in the current reincarnation. For those who have subtleties in marriage, more on this below.

If real estate or a plot of land was purchased on credit, I do not recommend going this route. Because the entire amount of tax paid can be returned based on the cost of paying interest on the loan (the loan is usually large and the amount of interest is significantly greater than the tax paid for the year). You can start using the property deduction after repaying the loan.

- Maximum.Can be used in cases where there are purchases of real estate, medical expenses, training, etc. and the monthly official salary is more than 20 tr. Why, when there is a large property deduction that fully covers the taxes paid, is it better to use other grounds for a refund? For example, the official salary is 20,000 rubles per month, or 240,000 rubles per year. Taking into account this amount, within 8 years you can fully return the tax paid (240,000 rubles * 0.13 = 31,200 rubles per year) on the basis of a property deduction. How much money will you pay back after 8 years? Significantly less and part of your money will remain in the state treasury. Conclusion: you need to extend the period when you return all taxes paid as much as possible. How to do it? Always use every possible reason. That. At first, deductions are used that are not limited in total amount, for example, paid tests, project management training, interest on a mortgage loan, etc. and then a piece is pinched off from the large final pie - from compensation for the purchase of real estate.

In total, more documents need to be collected, but there is also a point.

If a family has accumulated more than the tax paid on the listed expense items, then each spouse can file a tax refund return. At the same time, there is a subtlety. Each person can use the property deduction only once. If the property deduction is divided between spouses, then neither of these two spouses will be able to take advantage of the deduction when purchasing other real estate. Those. for each person the deduction is 360 tr. or if everyone uses it individually (for different properties), then this amount is greater. Therefore, it is better to divide the deduction in proportions of 0 and 100%. On the next purchase, the other spouse will use the deduction. True, in this case the deduction amount will be 2 times less - 130 tr.

- For millionaires. I don't give a fuck!"

What specific documents are needed:

General:

Tax return in form N 3-NDFL;
- certificate of income of an individual in form N 2-NDFL (from all places of work for the year);
- taxpayer’s application for tax refund;

Details of your bank account to which the overpaid tax should be credited (may be indicated in the refund application).

Requirements for application forms may vary from tax office to tax office.

Purchasing real estate or land for construction or renovation (improving living conditions).
- an application for the distribution of deductions between spouses if the property is registered as joint property.distribution of 0 and 100% is considered legitimate. (Official clarifications )
- a copy of the contract for the purchase of housing;
- a copy of the certificate of ownership or the act of transfer of the apartment;
- copies of payment documents confirming the taxpayer’s expenses (receipts for receipt orders, bank statements about the transfer of funds, receipts for receipt of funds, etc.). ( Explanation Russian newspaper).

If you follow the “Simple” scenario, then you can return the money not at the beginning of next year, but during the current one. Income tax will no longer be deducted from your salary from the moment you contact your employer. Before contacting your employer, you need to obtain confirmation from the tax office that you have the right to this tax deduction. It is better to check the list of documents with your tax office.

This also includes interest on the loan for the purchase of real estate or land or the costs of refinancing the loan. Additionally, you need a certificate from the bank about the amount of taxes paid for the year.

Treating yourself and family members spouse, children under 18 years of age, parents).

Agreement with a medical organization or a copy thereof;
- payment documents or copies thereof;
- certificate of payment for medical services (form dated July 25, 2001 N 289/BG-3-04/256).
- a copy of a document confirming family relations: marriage certificate, taxpayer’s birth certificate, child’s birth certificate.

nbsp; Dental expenses are taken into account only by the applicant. Dental treatment costs for family members are not taken into accountDental documents must be issued in the name of the person applying for a social deduction! (clarification )

Help payment for medical services is issued by honey. institution. To obtain it you need the following documents:
- checks and payment receipts and their copies;
- copy of TIN;
- copy of the passport.

Educating yourself and family members

The amount of deduction for children's education is limited to RUB 50,000 per year.

Documentation:

Agreement with an educational institution for the provision of educational services;
- payment documents confirming expenses incurred (cash register receipts, cash receipt orders, payment orders, etc.).
- if the contract does not contain details of an educational institution’s license, it is advisable to attach a copy of such a license.

Important!, keep payment receipts! To receive other documents at a medical institution or educational institution, you need to say the code phrase “I need documents for the tax office.” They know everything and will do what needs to be done in a few days.

For the “Maximum” scenario, when submitting an application, you must indicate in what amount the tax should be refunded for which type of expense. Accordingly, it is better to use the property deduction as a last resort, when all other grounds have been exhausted.

program To fill out 3-NDFL. It helps a lot, checks for errors.

Other reasons: I do not provide other reasons (transfer of funds to a pension fund, purchase of securities, etc.) in this article because are rarely used, in my opinion. You can always read about them .

Briefly everything. If you have any questions, ask, I’m ready to answer and advise.
Also share your experience - others will also find it useful.

• About tax deductions for the site tax. ru
• Tax Code on ConsultantPersonal income tax. (many letters).