How to get a tax deduction? How to file tax deductions.

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How to get a tax deduction for IIS

So, you entered into an agreement with a broker, opened an individual investment account and deposited money into it. It's time to get some income.

Roman Koblenz

private investor

We will need to go through three stages: establish contact with the tax office, submit documents and receive a decision on the deduction.

What are we talking about?

We are talking about tax deductions and benefits that are provided under the individual investment account program. The state wants you to invest a lot and well, so it provides you with more favorable investment conditions than with regular brokerage accounts.

IIS is a type of brokerage account, only with special tax benefits.

The IRS gives two types of deductions for IIS: either it deducts your investments from taxable income, or it does not tax your investment income. The first option is the most popular because it adds 13% to your profitability.

To take advantage of state bonuses, you need to take into account some nuances - we wrote about this. Read it first if you don’t understand what we’re talking about.

Register in your personal account on the tax website

Since the deduction is tax, you will have to communicate with the tax office. This is how it happened for me.

Just in case, I called and asked about the login and password for my personal account. I was told that I could come to any tax office to get them and that for this I needed to take my passport with me. You also need to know your Taxpayer Identification Number. If you go to the Federal Tax Service office at your place of residence, you only need a passport, and you don’t need to know the TIN.

I went to the local branch of the Federal Tax Service and took a coupon there for the electronic queue. My number appeared almost immediately. Don’t be afraid of the crowds at the Federal Tax Service: even if there are a lot of people, they don’t stand in the same line. I told the operator at the tax office that I had come to get data for my personal account, gave my passport and three minutes later received a piece of paper with a login and temporary password for my personal account on the tax office website.

At home, I logged into my personal account using my login and temporary password. I had to wait about three days until all the information appeared in my personal account: tax objects, certificates 2- Personal income tax and so on.

If you have a government services account, you can log into your personal account on the tax website through it. If you don’t have a government services account, you will also have to confirm it in person.

What can you do through your personal account on the tax website?

See all your taxable objects and the amount of accrued taxes on them.

See all amounts of paid and unpaid taxes. You can pay via the Internet.

Receive reports on taxes paid.

Generate declarations in form 3-NDFL.

Submit documents for tax deduction.

Get a non-qualified electronic signature

A tax return is an official document that must be signed by you. If you submit your return online, it must have an electronic signature.

You can also receive an electronic signature certificate in your personal account on the tax website.

You will be asked to enter a password to access the electronic signature certificate. This is the main thing to remember.

After this, you can fill out documents for deductions using IIS.

This signature is unqualified

Important: the electronic signature, which can be obtained on the tax website, is unqualified. This is the simplest electronic signature. She is not allowed to sign any other documents except the documents on the tax website.

Preparation of documents

To receive an IIS deduction, you need to submit a 3-NDFL declaration to the tax office along with a package of documents. Here's what you need to collect.

Certificate of income in form 2-NDFL or another document that confirms that you received income and paid tax at a rate of 13% in the tax period when you deposited money into an IIS.

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Scan of the agreement on opening a brokerage account. This is also called a deed of adhesion.

Confirmation of funds for IIS. This could be a payment order from a bank or a broker's report on the transfer of money.

Statement on tax refund indicating the bank details of the taxpayer.

We fill out the 3-NDFL declaration

You can also fill out a tax return on the tax website. All the necessary data is already in your personal account - these are 2-NDFL certificates. This looks strange: in fact, you have to manually enter data from one section in your personal account to another. But for now this is the only way it works.

If for some reason there are no 2-NDFL certificates in your personal account, request them from your employer and other organizations or individual entrepreneurs from whom you received official income.

The last day for submitting certificates for 2017 is April 2, 2018 (Clause 2 of Article 230 of the Tax Code).
Therefore, there may be no certificates in the LC for quite a long time.

Pay attention to tax periods. Let's say in 2016 you opened an IIS and deposited money into it. A year has passed. To receive a tax deduction for 2016 in 2018, you need 2-NDFL certificates for 2016. And the declaration must be filled out for 2016.

There are two ways to fill out the 3-NDFL declaration: on the Federal Tax Service website or in a special program. I tried both. In my opinion, it’s easier to fill out on the website.

Filling out the declaration is not difficult. There are only three steps. The whole process is accompanied by tips.

The main thing is to correctly indicate the sources of income from which personal income tax was paid. For this you will need a 2-NDFL certificate. You just need to transfer data from one table to another.

In the 2-NDFL certificate, the table has the same format as in the declaration. It's easy to understand.

If you changed jobs during the year or received official income not only from your employer, then you will have several lines in the table with sources of income:

When you enter your income information, indicate the type of tax deduction you are claiming. In our case, this is “Securities”. Here you write the amount to be deducted. If you deposited 400,000 rubles into an IIS during the reporting period, write the amount of 400,000 rubles. If you deposited 250,000 rubles, write 250,000. In the next step, the system itself will show what deduction you can receive in accordance with the taxes you paid (what you filled out in step 2).

After this, you need to check the entered data and click on the button that says “Generate a document for sending.”

At the last step, you will be asked to attach the remaining documents - a certificate of income and confirmation of funds for an individual investment account. I attached a scan of the agreement on opening an IIS, a bank statement about the transfer of funds to the IIS account and a 2-NDFL certificate, on the basis of which I filled out the declaration. I received the certificates from my employer in advance because I didn’t know that they would be in my personal account.

The application for a tax deduction can be attached right there, or you can send it to the tax office separately in the next step.

When you attach the documents, you will only need to enter the password for your electronic digital signature. Then click the red “Sign and Send” button.

Congratulations, the declaration has been sent. There's one last step left.

We send the application and wait for a response

The completed declaration will not return your money to your account: it will only confirm your right to a refund. You must send a tax return application to the tax office.

When you submitted the completed 3-NDFL declaration, a line with this information appeared in your personal account. In the same line there will be a special button - “Return Application”:

On average, you have to wait three months for money - this is the official period for consideration of the declaration from the date of its submission. The return itself must be made within one month from the date of filing the application for return, but not earlier than the completion of the consideration of the declaration.

This is what they told me from the Federal Tax Service when I asked about the return period:

When you receive the deduction, the status of the declaration in your personal account will change to “Completed”. Hooray.

Receiving a deduction through the tax website is much simpler and clearer than it might seem. And the only trip to the Federal Tax Service was very useful, because access to your personal account will be useful many more times.

A significant part of our readers (like me, by the way) pay taxes. However, this amount can be reduced. There is a tax deduction for this. What is this? When applying for such a deduction, the state reduces the amount on which taxes are paid. It is also called the return of a certain part of previously paid personal income tax (personal income tax) when purchasing real estate, medical expenses or education.

Who can receive a tax deduction

Only a Russian citizen who is a tax resident (a person who pays that same 13% of income). Individual entrepreneurs operating in a special tax regime and not having income taxed at a rate of 13% cannot receive a deduction.

What is a tax deduction?

According to the Tax Code, there are several types of deductions:

Standard.
Social.
Property.
Professional.
A deduction associated with the transfer to a future period of losses from transactions related to securities and transactions with financial instruments of futures transactions that are traded on the organized market.
Deductions related to the carry forward of all losses related to participation in an investment partnership.

The most important deduction is property. Let's start with him.

A property deduction can be obtained when purchasing any real estate. How does it work? You buy, say, an apartment, and then the state returns 13% of the amount spent to you, since you paid it income tax. For example, if 200,000 rubles in income tax were paid in a year, then the tax deduction for the purchase of an apartment that you can receive in a year will be no more than 200,000 rubles. If the tax deduction exceeds this amount, the remaining money can be received as early as next year.

The maximum amount of property deduction is 2 million rubles per person for the real estate itself (that is, you can return 13% of this amount) and 3 million rubles for using a mortgage loan. So you can get your money back from several real estate properties (applies only to purchases made since 2014). Tax deduction on interest is provided only for one apartment. This deduction also applies when paying for repairs.

You can get your money back for other purchases as well. But in this case, the total amount of deductions cannot exceed 120 thousand rubles. Moreover, this is not a refundable amount, but an amount from which 13% is debited. (This limit does not include payment for training and expensive treatment.) All these payments can be returned after the tax period, only expenses for the expired tax period are taken into account.

1. Standard deduction (Article 218 of the Tax Code, maximum refundable amounts are indicated):

500 rubles per month for citizens who have various state awards and/or special status, for example Hero of the Russian Federation, Hero of the Soviet Union, and so on.
1,400 rubles per month for each child, if the parents’ income is up to 280,000 rubles.
3,000 rubles per month - for the third and subsequent children.
3,000 rubles per month is a tax deduction for a disabled minor child or for a disabled child of the first or second group until he reaches the age of 24 years, if he is a full-time student, graduate student, resident, intern, student, and so on.
3,000 rubles per month is a tax deduction for citizens who suffered radiation sickness or other diseases as a result of the disaster at the Chernobyl nuclear power plant, for disabled people of the Second World War and other categories of beneficiaries.

2. Persons whose expenses are related to the following areas apply for a social tax deduction:

Charity- in the amount directed by an individual to charitable purposes in the form of monetary assistance during the year. Cannot exceed 25% of the amount of income received in the reporting year.
Education- in the amount that was paid in the tax period for education (your own, children under 24 years of age, wards or wards under 18 years of age and former wards under the age of 24 years). At the same time, the amount of tax deduction for expenses on education of children is 50,000 rubles per year; for your education - no more than 120,000 rubles per year in combination with other social expenses of the taxpayer, in particular with payment for treatment, pension insurance contributions, and so on, with the exception of payment for expensive treatment.
Treatment and/or purchase of medications- in the amount that was paid in the tax period for medical services provided by medical organizations or individual entrepreneurs engaged in medical activities to the taxpayer himself, his parents, children, spouse. The taxpayer can receive a tax deduction in the amount of all expenses for expensive drugs and treatment.
Cumulative part of labor pension- in the amount that was paid by the taxpayer in the tax period in the form of additional insurance contributions for the funded part of the labor pension. If additional contributions were paid by the employer, no deduction is provided.
Non-state pension provision- in the amount of pension contributions paid by the taxpayer during the tax period under an agreement with the pension authority. Unlike the previous case, a deduction can be provided if the employer paid, but subject to contacting him. The maximum amount of contributions from which the deduction will be calculated is 120,000 rubles.

Required documents

1. To apply for a tax deduction for education it is necessary to fill out the 3-NDFL declaration and submit it to the tax office at the place of registration. The following documents are attached to the declaration:

certificate 2-NDFL;
tax refund application containing account details for transferring funds;
agreement with an educational institution;
license of an educational institution to provide educational services;
all payment documents according to which payment for training was made.

2. In order to apply for a tax deduction for treatment, along with the 3-NDFL declaration submitted to the tax office, you must provide the following documents:

tax refund application;
certificate from work in form 2-NDFL.

In addition, to return funds spent on treatment, you will need to attach:

certificate of payment for medical services;
documents that confirm the amount of expenses you incurred;
agreement with a medical organization;
license of a medical organization for the right to carry out medical activities.

When refunding drug costs, you will need:

a recipe issued in a special order;
payment document.

You can also apply for a tax deduction to pay for voluntary health insurance; for this you also need to provide:

policy or agreement with an insurance company;
insurance company license;
payment documents.

3. To apply for a deduction when buying a home The following must be attached to the declaration in form 3-NDFL:

certificate 2-NDFL;
tax refund application;
residential purchase and sale agreement;
agreement for participation in shared construction of a residential building;
act of acceptance and transfer;
certificate of ownership;
payment documents.

For mortgage purchases, the following must be added to the previous documents:

loan agreement;
certificate of interest paid.

After all the documents are attached to the declaration in Form 3-NDFL, the Federal Tax Service reviews all the papers and makes a decision on granting or refusing a tax deduction.

Registration deadlines

According to Article 229 of the Tax Code of the Russian Federation, a tax return in form 3-NDFL is submitted until April 30 of the year following the reporting year (for expenses in which a refund is expected to be made). This does not apply to receiving social, property and standard tax deductions, but with a limitation: you can submit documents for a refund for no more than three tax periods.

Receipt times

The tax office has three months to verify the declaration, after which the refund is made within a month.

You can do otherwise and provide the employer with an application and notification from the tax office about the right to receive a tax deduction. After receiving these documents, the employer will withhold the reduced tax amount taking into account the tax deduction. In this case, the deadline for returning the tax deduction is postponed from the next calendar year to the period of submission of documents. And you will have to go to the tax office twice: first to submit documents to receive the notification, then to receive the notification.

The legislation of the Russian Federation allows citizens to apply for various tax deductions. They may be associated with the acquisition or sale of property, the implementation of social protection mechanisms, professional activities, training, treatment, and the birth of children. What are the specifics of the tax deductions most in demand by Russian citizens?

Kinds

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

Methods of obtaining

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

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

Who has the right to deduction

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

How are deductions processed?

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

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

Standard deductions

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

The legislation of the Russian Federation provides for several categories of citizens who have the right to receive this type of deduction.

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

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

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

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

Deductions for children

Strictly speaking, this type of deduction also refers to the standard one, but at the same time it is sufficiently isolated from it. In particular, it can be combined with any of the above. Tax deductions of this type can be received by parents or adoptive parents. The amount of the corresponding preference is based on the amount of 1000 rubles. per child per month.

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

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

One parent can legally delegate the right to receive deductions for children to another. This mechanism is advisable if one of the parents has an unstable job. In order to exercise this right, a person refusing a deduction must draw up documents confirming his intention to transfer the right to the preference in question to another.

The nuances of processing a standard deduction

If a person expects a standard tax deduction, when can he receive it? First of all, we note that direct assistance to a citizen in exercising the right to the corresponding preference should be provided by the employer, who has the status. Calculating the deduction and ensuring its payment, or more precisely, allowing the legal non-payment of personal income tax in the appropriate amount is the responsibility of the company.

However, in order to begin receiving standard tax deductions, the employee must notify the employer of his desire to use the corresponding preference. This can be done through a written application in the prescribed form. It must also be accompanied by documents confirming the employee’s right to receive a standard deduction.

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

Property deductions

What can you get property tax deductions for? Citizens most often have the right to register them after carrying out certain real estate transactions: purchase, sale or construction, as well as due to transactions with other high-value property, for example, cars.

Regarding real estate, it can be noted that there are two main categories of property deductions of this type - those related to the costs of purchasing housing or those that can be issued in connection with the income received by a citizen from the sale of his possessions. The mechanisms within which a person can enjoy this type of preference are different. And therefore, each type of deduction, despite its classification into a general category, is usually considered within a separate scheme.

Property deductions when purchasing a home

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

A person can return up to 260 thousand rubles from the purchase of an apartment. from the funds transferred to the seller of real estate or invested in repairs, that is, based on an amount of up to 2 million rubles. Before 2014, the corresponding deduction could be issued only for one apartment, after which it could be issued for any number of residential properties. If a citizen purchased real estate through a mortgage, then he can also return up to 390 thousand rubles. from the amount of interest payments to the bank, that is, based on an amount of up to 3 million rubles. Please note that for transactions completed before 2014, the maximum amount of payments from the Federal Tax Service for interest transferred on a mortgage loan is not limited.

Ways to apply for a deduction when buying an apartment

Where can I get a tax deduction for buying an apartment? As in the case of standard payments, you can apply for the corresponding preference either through the employer or by contacting the Federal Tax Service. Moreover, unlike the scenario with the previous type of deduction, the second method is very popular among Russians. This is largely due to the fact that a person receives a significant amount of money, the equivalent of which is not easy to collect using monthly “increases” to wages in the form of legal non-payment of personal income tax.

The citizen determines where he can get it, based on his personal preferences. It can be noted that the set of documents for obtaining the corresponding preference in both scenarios is approximately the same.

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

How many tax deductions can you get when buying apartments? As soon as a citizen exhausts the maximum payment amounts - 260 thousand for housing costs and 390 thousand for interest (if a mortgage is issued), then he loses the right to apply to the Federal Tax Service for the corresponding preference, no matter how many real estate properties he subsequently acquires.

Property deductions when selling a home

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

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

Other deductions when selling property

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

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

Specifics of social deductions

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

For charity;

For education - both the taxpayer himself and his children;

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

To participate in programs of non-state pension funds.

The principle of calculating the deduction is the same as that typical for the types of payments discussed above: the Federal Tax Service must return 13% of the corresponding base.

Regarding charitable expenses, the deduction can be calculated on the basis of their entire amount, but not exceeding 25% of the citizen’s income for the tax period.

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

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

Professional deductions

Professional tax deductions can be received by the following categories of fee payers:

Entrepreneurs subject to the general taxation regime;

Citizens performing work and services under contract agreements;

Notaries, lawyers and other specialists engaged in private practice.

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

If they succeed, the corresponding amounts can be used as a deduction - their income is reduced by them. But even if a person does not submit such documents to the Federal Tax Service, the agency may approve unconfirmed expenses for him. Their size depends on the person’s professional specialization and is approximately 30-40% of income.

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Employed citizens who receive official income taxed at a rate of 13% apply for a tax deduction. Tax deduction is an amount that reduces the income (tax base) on which tax is paid. A tax deduction also means a refund of part of previously paid income tax for an individual (purchase of an apartment, treatment expenses, education). If the percentage is set by the recipient of taxes - the state represented by the tax service - then the amount that is commonly called the taxable base is the income received by an individual or legal entity. From the simplest formula for calculating tax (tax base * rate) it is clear that the amount of contributions to the treasury varies according to the size of the rate and the volume of the base. Therefore, by reducing these variables, you reduce the amount of payments collected by the tax authorities.

The tax rate is reduced if there are benefits that entail the use of preferential rates for certain taxes. Few people know, but Russian tax legislation gives the right to reduce the tax base: the right to a tax deduction is used here.

What is a tax deduction?

Tax deduction is the amount by which the tax base for a particular tax is allowed to be reduced. The list of available tax deductions is given in the Tax Code of the Russian Federation and is supplemented by Resolutions of ministries and departments. Today, regulations have published information on 5 types of deductions:

standard,
property,
social,
investment,
professional.

The first two types deserve attention, since they apply to 90 percent of Russian citizens. The standard deduction affects the income of parents, adoptive parents, guardians, and recipients of state awards. Property – citizens who purchase or sell movable and immovable property.

Standard child tax credit

This tax deduction is received by citizens with children (natural and adoptive parents, trustees, guardians). The necessary information on reducing the tax base for such persons is contained in Article 218 of the Tax Code of the Russian Federation.

By offering a tax deduction for children, the state reduces the amount of income from which the 13% personal income tax is taken. In this case, the deduction is provided monthly until the child turns 18 or 24 years old (full-time students, cadets, graduate students). An additional condition for granting a deduction is that the taxpayer’s annual income, calculated monthly on an accrual basis, does not exceed 350 thousand rubles.

For 2018, the Government of the Russian Federation established the following amounts of tax deductions for children:

first child - 1400 rubles;
second - 1400 rubles;
third and subsequent - 3000 rubles;
disabled child - 12,000 rubles. parents and adoptive parents, 6,000 rubles. guardians, trustees and foster parents.

These amounts are not issued in person, but are involved in calculating the tax base for each individual taxpayer. If a parent of one child received income for the month of January in the amount of 20 thousand rubles, then the state will take 13% of the income tax from the base in the amount of 18.6 thousand rubles.

citizen of the Russian Federation with three children (under 18 years old), returns monthly (1400+1400+3000)*0.13 = 754 rubles

For reference: a parent (natural or adopted), trustee, guardian or adoptive parent, who is the only one in the family, receives the right to a standard tax deduction for each child in double amount.

How to get the standard child tax credit?

When officially employed, citizens of the Russian Federation with children automatically receive benefits, since employers independently submit the necessary data to the Federal Tax Service. As a result, income tax is withheld from income from which the deduction amount has already been deducted. At the same time, the employer receives the following documentation from its employees in advance:

child's birth certificate;
a certificate from an educational institution (for children aged 18-24 years).

If parents have not received deductions for children on time and in full, they have the right to contact the tax service with the same package of documents and return the amounts due to them in the next reporting period.

Property tax deduction when purchasing an apartment

Anyone who buys real estate can receive a property tax deduction. In this case, it is more correct to talk about a refund of income tax paid at the time of purchase of housing. In this case, the buyer will be able to return the money by reducing the amount of monthly tax payments taken from wages. The buyer does not pay personal income tax until the amount of tax left to him accumulated from month to month is equal to the amount paid in the form of 13% of the cost of housing.

According to Art. 105.1. Tax Code of the Russian Federation, a property tax deduction is not provided to real estate buyers who have entered into a transaction with an interdependent person (relative, spouse, guardian). Other conditions apply under which a property benefit is not provided in principle.

In the case of purchasing an apartment, the tax amount of 260 thousand rubles is returned. This means that the right to receive a tax deduction appears when concluding a transaction in the amount of 2+ million rubles. At the same time, the legislation allows you to “raise” the required amount through subsequent real estate transactions.

A refund of the tax deduction when purchasing an apartment is possible with the assistance of the employer, who will help reduce the tax base, and with the help of the tax office after submitting a fixed package of documentation to the office of the Federal Tax Service closest to the place of permanent residence.

For reference: recent changes to tax legislation allow the use of tax deduction funds to pay interest on a mortgage loan (when purchasing an apartment with a mortgage), and receive property benefits simultaneously from several employers.

If you want to apply for a property tax deduction refund by contacting the tax authorities directly, the following documentation is collected:

application (in which the taxpayer requests to issue a property tax deduction);
certificate f. 2-NDFL (the amounts of income received and taxes paid are listed);
a copy of your passport (or other ID);
TIN certificate;
marriage certificate (if available);
children's birth certificate (if available);
documents for the purchased property (certificate of ownership, purchase and sale agreement, etc.);
a copy of the mortgage agreement (when purchasing an apartment using a mortgage loan).

It takes up to 3 months to receive a tax refund this way. Tax officials use this time to check the papers submitted by the applicant, identify inaccuracies and errors, and send written requests asking to supplement the documentation package with certain papers.

Tax deduction when spouses purchase an apartment in joint ownership

Based on Russian legislation, here are the conditions that are necessary for a citizen of the Russian Federation who has purchased residential real estate and wants to return part of the money spent in the form of a property tax deduction. So, 13% (limit of 2 million rubles) is calculated at:

official employment;
purchasing real estate located in the Russian Federation;
provision to the tax authority at the place of permanent registration of documents evidencing the purchase and registration of real estate ownership.

Lawyers argue that these documents are not enough for buyers of apartments, who are spouses registering the property as shared ownership. The reason is Federal Law No. 212-FZ, which was issued in 2014 and changed the procedure for providing property benefits. He tied the tax deduction not to the property, but to the citizen acting as a taxpayer. Hence, spouses purchasing housing in joint shared ownership theoretically expect that the “contribution” to the purchase is taken into account separately, and each of them will return the tax on their amount.

Practice shows the opposite: if the spouses purchased an apartment for 4 million rubles. then they will not receive 260 thousand each according to the terms of the tax deduction. The top amount from which the tax refund is calculated, excluding persons participating in shared ownership, is equal to 2 million rubles. Therefore, in the example, the tax base for each spouse will be 1 million rubles.

Who will not receive a property tax deduction?

Russian laws allow only residents of the Russian Federation to enjoy property benefits. Let us remind you that this status is acquired by persons who stay in Russia for 183+ days a year. If we summarize the norms of articles of the Tax Code, letters of the Ministry of Finance, here is a list of conditions under which you cannot count on receiving a property tax deduction:

real estate was purchased from relatives or other interested interdependent persons;
real estate was purchased by the employer for the employee;
in a transaction for the purchase and sale of real estate, one of the parties was a subordinate;
this deduction has already been paid to the taxpayer;
a taxpayer without an official place of work and does not pay personal income tax;
the purchase of real estate took place due to the taxpayer’s participation in special programs related to receiving subsidies;
taxpayer is a woman on maternity leave (citizens with this status receive the right to apply for a tax refund only after returning to work);
the purchased apartment is located in an unfinished building (the buyer does not have a certificate of ownership of the property);
Not all necessary documents have been submitted to the tax service.

Last updated February 2019

Property tax deductions when purchasing an apartment/house can be obtained in two ways:

Since the main question facing those wishing to receive a property deduction is the question of which path is best to take, we will try to consider in detail the pros and cons of both methods.

Through the employer or the tax authority - which is better?

Let us illustrate the features of choosing a way to obtain a property deduction using an example.

Example: Vasily Ivanov bought an apartment for 2 million rubles in May 2018. and registered ownership. Vasily is officially employed and his salary is 50 thousand rubles. From this amount, 6,500 rubles are withheld monthly. income tax (Vasily receives 43,500 rubles). Now Vasily is faced with a choice: which way is best for him to receive a property deduction for the purchase of an apartment.

Let's consider both options.

Option 1 – Receipt through the tax office. In this case, Vasily waits until the beginning of 2019 and submits documents for deductions to the tax office. After the end of the desk audit (up to 3 months), the tax authority returns the money to him in the amount of tax paid for 2018 - 78 thousand rubles. (RUB 6,500 tax per month x 12 months).

In order to receive a deduction for 2019, Vasily, accordingly, waits for the beginning of 2020 and again submits documents for the deduction (and so on until the deduction is completely exhausted).

Option 2 – Receipt through an employer. If Vasily decides to receive a deduction through his employer, in this case, after receiving an extract from the Unified State Register for the apartment, he submits documents to the inspectorate to confirm the deduction. Within 30 days, the tax office confirms his right to the deduction. Vasily brings a notice from the tax office and an application for deduction to the employer in the accounting department. From the month of submitting documents (this will be at least June), income tax will not be withheld from Vasily. As a result, Vasily will receive 50 thousand rubles. in hand (which is 6,500 rubles more than usual).

In order for taxes not to be withheld from him in 2019, Vasily will have to submit documents to the tax authority again at the beginning of the year to confirm the deduction.

Let's compare the main points and nuances of obtaining a deduction for both methods:

1. Number of requests to the tax office.

Regardless of which method is chosen, every year in order to continue receiving the deduction until it is completely exhausted, Vasily needs to re-submit documents to the tax office:

To refund the tax paid for the year, if the tax deduction is obtained through the tax office;

To confirm the right to a deduction if a tax deduction is obtained through an employer.

Thus, regardless of which method you choose, you will need to submit a set of documents for deductions to the tax office every year.

2. Refund amount.

When returning through the tax office, Vasily can return the tax paid for the entire calendar year in the amount of 78 thousand rubles. When returning through the employer, he will receive a deduction only from the month of providing the notification from the tax office to the employer. Accordingly, Vasily will be able to receive a deduction only from June to December (6.5 * 7 = 45.5 thousand rubles). Thus, the later in the year the apartment is purchased, the greater the “loss” will be when receiving a deduction through the employer in the first year.

It would seem that starting from the second year, this difference should no longer exist. Unfortunately, this is not entirely true. The notice of deduction from the employer is valid only for one calendar year. You can submit an application for confirmation of deductions in the new year no earlier than the beginning of this year. After submitting the documents, the tax office will only provide you with a notification within 30 days confirming your right to the deduction this year. Accordingly, in the best case, in February you will be able to submit a notice and application for a deduction to the employer. By this time, income tax for the first month(s) will already be withheld from you.

Conclusion: The advantage of deduction through the tax office is that the deduction is returned to the taxpayer for the entire calendar year. This is especially true for the first year of deduction if the apartment was not purchased at the beginning of the year.

Note: In 2017, the regulatory authorities changed their position, and therefore it became possible to obtain a deduction from the employer from the beginning of the year, regardless of when the notification was received and submitted. You can find out more about this information in the article: Accordingly, at the moment, in terms of the amount of the refund, both methods of obtaining a deduction have different meanings.

3. Return period.

When returning through an employer, starting from July 2018, Vasily will be paid the amount that was usually withheld as income tax (that is, he will receive 6.5 thousand rubles more). In the case of the tax office, he will receive a refund only in 2019.

This is an advantage of deduction through the employer: You can start receiving deductions (that is, real money) a month after registering an apartment and not wait until the end of the calendar year. Although there is a category of people who prefer to receive the entire amount at once, rather than receive in parts every month.

4. Communication with accounting department.

If you receive a deduction through the tax office, you only need to submit documents to the tax authority and there is no need to additionally submit documents or contact the employer’s accounting department.

The fact is that accounting departments do not always welcome processing deductions through them, since for them this is additional work. Small companies sometimes even explicitly refuse to issue a deduction (although this is not legal).

Thus, the advantage of deduction through the tax office is that everything is processed and received in one place - at the tax authority, and no additional steps in the form of submitting documents to the accounting department are required.

5. Difficulty in preparing documents.

The list of documents that must be prepared and submitted to the tax authority for both methods is almost the same, with only one exception. If you receive a deduction through your employer, you do not need to fill out and submit a declaration in form 3-NDFL to the tax authority. And this is a plus of receiving a deduction through an employer.

6. Change of job.

If Vasily receives a deduction through his employer and at the same time changes jobs during the year, then until the end of the year the deduction will no longer be provided to him (since, in accordance with the position of the tax authorities, it is impossible to receive a second notification within one calendar year).

This is an advantage of receiving a deduction through the tax authority: changing jobs does not in any way affect the receipt of the deduction and does not require any additional actions.

Is it possible to use a combined method of obtaining a deduction?

Returning to Vasily’s situation, we note that he does not have to make a choice between two methods of receiving a deduction. He can use both methods: from June to December 2018, receive a deduction through the employer, and at the end of the year, submit documents (with a 3-NDFL declaration) to receive a deduction and return taxes for the period from January to May 2018, as well as for all additional income (for example, in the case of part-time work).

This option for receiving a deduction claims to be ideal: all money is returned in the end, and begins to be returned a month after the right to deduction becomes available. Unfortunately, this method has one significant and an obvious disadvantage: double the amount of work required– submit documents to the tax office twice a year and, in addition, submit documents to the employer’s accounting department.

conclusions

In conclusion, let's summarize:

The most hassle-free method of obtaining a deduction that guarantees maximum return is the return of money through the tax office based on the results of the calendar year;

For those who do not want to wait until the end of the year, but want to start receiving a refund as quickly as possible, the method of returning the deduction through the employer will be more acceptable.