A tax deduction is the possibility of a refund of a portion of funds from the income tax paid. Many residents of Russia face it. Today we will be interested in a complete list of documents for a tax deduction in a particular case. In our country, part of the money can be returned for a variety of operations. In this case, the citizen will have to present in each case a separate package of papers. Where to go for tax type deductions? How much can I return from the costs incurred? Answers to all these questions will not cause difficulties by the end of the article. Understanding this topic is a lot easier than it sounds.
Deduction determination
First you need to understand what a tax deduction is. How can it be? Who is supposed to? The list of documents for tax deduction will depend on the answers to these questions.
Under the mentioned term is understood, as already mentioned, the process of returning part of the funds from taxes paid. In other words, if a citizen transfers personal income tax to the state treasury, then for certain transactions he can recover part of the expenses incurred.
What are the deductions
Tax deductions are different. All of them are divided into 4 categories. Namely:
- standard;
- property;
- social;
- professional.
The latter type of refund to the taxpayer is extremely rare in practice. They can be used by individual entrepreneurs and legal entities. Therefore, it is not worth focusing on it. But the remaining deductions are in demand among the population. What is commonly understood by them?
Standard - these are deductions aimed at reducing the tax base when calculating personal income tax. Issued by the employer for children. Sometimes they are called "deductions for children."
Social deductions are issued for transactions in the social field. This return is divided into the following categories:
- for studying;
- for treatment;
- for charity;
- for retirement benefits.
We will consider only the first two deductions; they are very common in practice. Charity and pensions among the population in the field of cash refunds are not popular.
Property deductions rely on the purchase of property. Both with own funds and with a mortgage. You can return part of the money even for interest on a mortgage agreement.
Limitations
A list of documents for a tax deduction in one case or another will be presented later. Before making a refund, each person must understand that there are certain restrictions on how much you can get from the costs incurred. The deduction in Russia is 13%. At the same time, there are some restrictions on the refundable amounts throughout the country.
You can get back as much as a deduction:
- for the purchase of real estate - 260,000 rubles;
- for interest on a mortgage - 390,000 rubles;
- social deductions - 120 thousand rubles.
A standard deduction can be made up until the annual income of the applicant does not exceed 300 thousand rubles. These are the restrictions that apply today.
Circulation period
When to apply for a tax deduction in a particular case? You can contact the Federal Tax Service immediately after receiving the grounds for providing money from the state. It is important to remember that the limitation period of such appeals is 3 years.
This means that from the moment the right of deduction appears, a person can submit a request in a maximum of 36 months. After this time, a deduction of one type or another can be claimed, but for other expenses stipulated by law.
The exception is standard tax deductions. They can be requested as long as the citizen has minor children.
Deduction recipients
Not all citizens can prepare documents for a deduction. There are a number of restrictions placed on the country's population.
Recipients of deductions can be citizens who meet the following requirements:
- residents of the Russian Federation;
- people with an official income taxed at 13%;
- adult citizens of the country with official work.
Cannot get a deduction of one type or another:
- pensioners;
- children;
- unemployed (or receiving informal income);
- persons on maternity leave.
In addition, entrepreneurs using special taxation regimes are not eligible for a refund.
Where to draw up?
It is also important to know where to submit the prepared documents for a deduction of one type or another. Today, citizens can choose where it is more convenient for them to issue a refund.
In Russia, deductions are made out:
- with employers;
- through the MFC;
- on the portal "State Services";
- to the Federal Tax Service.
The latter scenario takes place in practice most often. Making deductions through the employer is an innovation that entered into force in 2016. Now social deductions can be requested at work. In this case, the money will not be issued to the applicant. Instead, a person is exempted from personal income tax.
Order of registration
Need tax deductions for tuition? What documents may a citizen need? Before preparing a package of securities, it is necessary to remember the procedure for applying to the Federal Tax Service or to the employer, net of deductions.
Requiring a refund for certain transactions is not as difficult as it might seem. To do this, you must:
- Collect a package of papers of one type or another. A complete list of documents for tax deduction will be presented below.
- Write a refund request. Attach a prepared package of papers to it.
- Take the documents to the Federal Tax Service and submit them for consideration.
All that remains is to wait. After checking the documents, the Federal Tax Service will decide on the issue of money back. He will be sent to the citizen by mail. Usually, with proper preparation of papers, failures are not made.
General list
What documents are needed to receive a tax deduction in a particular case? Much, as already mentioned, depends on the type of money back. Nevertheless, there is a generally accepted list of securities that are needed in any circumstances.
These documents include:
- Citizen’s identity card (it’s better to have a passport)
- certificate of registration (if there is no passport);
- tax return (in the form of 3-personal income tax);
- income statements (2-PIT);
- application for deduction;
- bank account details;
- military ID (for men);
- work book (optional).
These are the documents that are provided in any case. The rest of the list of securities directly depends on the type of deduction requested by the citizen.
Standard deduction
But before you study the additional documents required to return money for some operations, you need to pay attention to the standard tax deduction. It stands out not only because it is aimed at reducing the tax base when calculating personal income tax, but also because of the list of documents needed to complete it.
The tax deduction for children is available in the following amounts:
- 1,400 rubles - if a person has no more than two children (for each child);
- 3,000 rubles - for a third child (and beyond);
- 6,000 rubles - for the guardianship of a disabled person (each);
- 12,000 rubles to parents of a disabled child.
To reduce the tax base when calculating personal income tax on salary, you need to contact your employer with such papers as:
- statement;
- passport;
- birth certificates of children;
- health certificates of minors.
After that, a tax deduction for children will be drawn up and taken into account when calculating the tax on personal income.
Apartment purchase
Now consider the most common refunds. For example, a tax deduction for the purchase of an apartment. What documents will be required in this situation?
If a citizen fully pays for the transaction, he needs to prepare:
- statement of transfer of money;
- contract of sale;
- documents of ownership of property.
If the tax deduction for the purchase of an apartment in a mortgage is planned (including for the return of money for interest), you will have to present the following papers:
- mortgage agreement;
- receipts and checks confirming the transfer of money;
- payment schedule;
- contract of sale of real estate;
- certificate of ownership.
Additionally, a marriage certificate, if any, may be required of a citizen. It is better to immediately attach it to the previously listed papers.
Treatment
Documents for tax deduction for treatment will differ significantly from the previously proposed list. You can return money for the expenses incurred after providing such securities as:
- license of a medical institution;
- contract with the clinic for the provision of services;
- doctor’s license to work;
- prescription for a medicine (when deducting for medicines);
- Payments confirming payment for services.
It is such documents for the tax deduction for treatment that must be submitted to the Federal Tax Service at the place of registration of the citizen. No other papers are needed.
Study
The following deductions are a refund of tuition. Here you can divide the process into several parts. You can return money for educational services for yourself, for brothers or sisters, for children.
Need tax deductions for tuition? What documents will be required? It is necessary to attach to the application:
- an agreement with the institution in the name of the applicant;
- receipts for payment for services;
- educational institution license;
- specialty accreditation (for university students);
- student certificate (for deduction for children, sisters and brothers);
- birth certificates (not needed if the deduction is "for oneself").
In this case, students should (children, brothers or sisters):
- be no older than 24 years old;
- study full-time.
That's all. Now it’s clear what documents are needed to receive a tax deduction in a particular case. It is not difficult to prepare all the listed papers.