Today we have to find out what the tax deduction is. How to issue it in a particular case? The studied process is faced by the bulk of the population. Therefore, it is important to know under what circumstances a deduction is due. What features of the return registration should I pay attention to? What should each person know about the study procedure?
Definition
What is a tax deduction? How to arrange it will be described later. The first step is to understand what is at stake.
A tax deduction is a refund for certain transactions against income tax paid. This means that if there is work, a citizen can regain part of the money for a particular transaction. It all depends on the type of deduction. The main thing is to transfer a 13% tax to the state treasury.
Types of Deductions
Today in Russia there are several types of tax deductions. They are:
- ordinary (standard);
- social;
- property;
- professional.
Most often, people deal with social and property deductions. Standard ones are also in demand. Professional deductions are offered mainly to entrepreneurs and are almost never used in practice. Therefore, they will not be discussed further.
Social deductions - a section that requires special attention. The thing is that such a refund is different. What is this about?
What can be a social tax deduction? How to issue it in a particular case? Among social deductions, the following payments are distinguished:
- for studying;
- for treatment;
- for expensive treatment;
- for charity;
- on pension expenses.
In practice, the first 3 points are most often found. They will be discussed later. Property deductions are also different. For example:
- on a mortgage;
- interest on a mortgage agreement;
- for the purchase of real estate under a sale agreement.
All of these returns will be discussed later. In general, the deduction procedure is always the same. The difference lies only in the list of documents attached to the application.
Return Dates
When can I make a deduction in a particular case? What are the deadlines for contacting a request review body?
Today in Russia, deductions can be applied at any time from the moment the rights to their registration appear. Demand a citizen in the right funds for the last 3 years from the date of application.
You can apply for deductions an infinite number of times. The main thing to remember is that they can be issued before the exhaustion of the limits established by law. Once they are achieved, the person loses the right to deduction.
Consider this feature on the example of buying an apartment. Suppose a citizen has been working for a long time and pays tax 13% of profits. In 2014, he buys an apartment. He can submit an application for deduction until 2017 inclusively. But not after, since more than 3 years have passed since the transaction was concluded. Nevertheless, if a citizen again carries out the purchase and sale of property, he will be able to claim a deduction, only under a new agreement.
Who can get
It would seem nothing complicated. But not all citizens can issue a refund of part of the money. There are a number of limitations to keep in mind.
So, to be eligible for a tax deduction, you must:
- to come of age;
- be a resident of the Russian Federation (stay in the country for at least 183 days per calendar year);
- have a taxable income of 13%.
Accordingly, any officially employed citizen or foreigner can apply for deductions.
Who does not have such a right? For example, citizens who are denied a refund include:
- women on maternity leave;
- Entrepreneurs working under the simplified tax system or patents;
- unemployed citizens (including pensioners).
There is nothing incomprehensible in this. Almost any working bona fide taxpayer can apply for a tax deduction for treatment or for buying an apartment. But what else do you need to know about a refund?
Limitations and Sizes
As already mentioned, the Tax Code provides for a restriction of the population in the funds returned for certain expenses. What are the limits? It all depends on the type of deduction. However, a deduction implies reimbursement of no more than 13% of the costs incurred.
So, for example, you can count on a maximum of:
- return of 120 thousand rubles - social deductions;
- 260 thousand - when buying an apartment without a mortgage;
- 390 thousand rubles - if the property is acquired under a mortgage agreement;
- 13% of the total cost of treatment - with expensive services;
- for 1,400 rubles - the standard tax deduction for 1 or 2 children;
- 3,000 rubles - for 3 children, standard return;
- 12 thousand - a standard deduction when it comes to a disabled child;
- 6,000 rubles - deduction for guardians for a disabled child under 18 years old or up to 24 years old if the child is studying.
As already mentioned, a citizen can ask for deductions until he has spent the established limits. Special attention requires a refund of tuition. But more on that later.
Where to apply for clearance
First you need to understand where to apply for a tax deduction. Where should a citizen turn to receive money for certain expenses?
You can make a deduction:
- at the MFC;
- in the Federal Tax Service of the region;
- at the employer.
The latter scenario is extremely rare in practice. After all, deductions through employers (with the exception of standard ones) made it possible to issue only from 2016. In this case, the person will not receive money - instead, the employer will not tax the income of the citizen with income.
Which tax issue tax deduction? It is necessary to apply with a package of documents to the Federal Tax Service at the place of registration of the applicant.
Procedure
But how is the procedure generally described, after which you can get a tax deduction? How to apply for a refund under certain circumstances?
The procedure is extremely simple. A citizen will have to adhere to the following algorithm:
- Collect a package of documents for deduction. What papers will come in handy will be discussed later.
- Write a request for a refund, attach the previously collected documents to it.
- Make a request to the Federal Tax Service.
- Wait for verification of documents and a response from the tax. If everything is done correctly, the citizen will be promised to transfer money according to the previously prescribed details. A refusal of a deduction is necessarily justified. The applicant will have a month to rectify the situation without re-submitting the application.
Such an algorithm of actions must be observed under any circumstances. An exception is the preparation of a standard tax deduction. It is mandatory requested from the employer. In this case, you do not need to contact the Federal Tax Service.
Standard deduction
As already mentioned, there is a so-called standard tax deduction. How to arrange it? Only citizens with children are entitled to this refund. Moreover, the annual salary of a citizen should not exceed 350,000 rubles.
A standard deduction reduces the tax base when calculating personal income tax. It is drawn up through the employer. A citizen should bring with him:
- marriage certificate (if any);
- birth certificates of children;
- application for a deduction.
These documents are given to the employer, after which the tax base for calculating personal income tax for a citizen is reduced in the established amounts.
Standard list of documents
How to apply for a tax deduction? To do this, you need to collect a certain package of documents. It is the collection of necessary papers that takes a lot of time.The exact list of everything will need to depend on the type of deduction.
Nevertheless, without fail under any circumstances it is necessary to bring:
- identity card (implied passport);
- TIN (optional, but desirable);
- application for deduction of the established form;
- income statement;
- account details for the transfer of funds (prescribed in the application);
- tax return for a given time.
Important: all listed papers are provided not only in originals, but also in copies. The exception is a refund application. It is submitted to the tax in a single copy in the original.
Training
There is a so-called tax deduction for tuition. It can be issued by any citizen paying for educational services. Refunds are provided for:
- for myself;
- for children;
- for sisters and brothers.
If a person draws up a deduction for himself, he can return no more than 120,000 rubles. It doesn’t matter where exactly the applicant studied. The form of study is not taken into account here.
Money back for teaching children is allowed for the amount indicated earlier, but not more than 50,000 rubles for the education of each child. In this case, it is necessary:
- that the contract for the provision of services was drawn up for the applicant;
- payments were made on behalf of the recipient of the deduction;
- a child less than 24 years old;
- the student is studying full-time.
Similar requirements apply to refunds for training siblings. How to make it?
To do this, you will need to supplement the previously listed list of securities with the following references:
- contract for the provision of educational services in the name of the applicant;
- student certificate (for children, brothers and sisters);
- specialty accreditation;
- educational institution license;
- Payments addressed to the applicant, indicating the fact of transferring money for study (copies).
In addition, documents proving kinship must be presented. It's about birth certificates. Children, brothers or sister, as well as the applicant.
Apartment purchase
How to make a tax deduction when buying an apartment? This is not so difficult to do. A citizen must file a tax return with a request for a refund. A standard list of papers will need to be attached to the document.
In addition to them, the following documents are additionally required:
- contract of sale of property;
- receipt on receipt by the seller of money for the transaction;
- documents indicating ownership of the property;
- marriage certificate (if the apartment is bought in a marriage).
This return has nothing special. Now it’s clear how to make a tax deduction when buying an apartment. But this is only one of the options for acquiring property.
Mortgage
How to apply for a tax deduction when buying a property on a mortgage? The procedure will not differ from the previously proposed algorithm. But the list of documents attached to the application will change in comparison with the usual purchase and sale of property.
How to apply for a tax deduction when buying an apartment on a mortgage? It will be necessary to supplement the standard list of securities with the following components:
- mortgage agreement;
- payment schedule;
- Payments indicating the transfer of money to the bank;
- certificate of ownership of the property;
- marriage certificate (if any).
When applying for a mortgage deduction, you can expect to return not only the principal amount, but also interest. This should be remembered by every citizen.
Medical service
And how to apply for a tax deduction for medical services? Expensive or not - it is not so important. The list of documents attached in a particular case will not be different.
Among the papers requested by the tax authorities when deducting for treatment, there are:
- agreement on the provision of services by a medical institution;
- license of the attending physician (any document confirming his qualification);
- licensed honey. institutions for the provision of certain services;
- receipts and checks indicating the fact of money transfer;
- prescription from a doctor (when deducting for the purchase of drugs);
- certificate of health status of the citizen (if money is returned for medicines).
That's all. Now it’s clear how to apply for a tax deduction for treatment or medications. To do this is no more difficult than to submit a request for any other refund in taxes.
In fact, everything is much simpler than it seems. If you prepare the necessary documents in advance, then drawing up the deductions will not be difficult. It takes about six months to consider the application. This is far from the fastest process. Can I get a tax deduction for the unemployed? No, this category of citizens does not have any rights to this.