Social tax deductions. Social tax deductions Tax Code Art. 219 p. 1

Article 219. Social tax deductions

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:

1) in the amount of income transferred by the taxpayer in the form of donations: to charitable organizations;

socially oriented non-profit organizations to carry out activities provided for by the legislation of the Russian Federation on non-profit organizations;

non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, healthcare, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergency situations , environmental protection and animal welfare;

religious organizations to carry out their statutory activities;

non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

The deduction specified in this subparagraph is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation. If the recipients of donations are state and municipal institutions operating in the field of culture, as well as non-profit organizations (foundations) in the case of transferring donations to them for the formation of endowment capital in order to support these institutions, the maximum deduction amount established by this paragraph may be increased by the law of the subject Russian Federation up to 30 percent of the amount of income received in the tax period and subject to taxation. The said law of a constituent entity of the Russian Federation may also establish categories of state and municipal institutions operating in the field of culture, and non-profit organizations (foundations), donations to which may be accepted for deduction in an increased maximum amount.

When returning a donation to a taxpayer, in connection with the transfer of which he applied a social tax deduction in accordance with this subparagraph, including in the case of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred for the formation or replenishment of the target capital of a non-profit organization, provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent were actually returned the amount of the social tax deduction provided in connection with the transfer of the corresponding donation to the non-profit organization;

2) in the amount paid by the taxpayer in the tax period for his training in organizations engaged in educational activities - in the amount of actually incurred training expenses, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for training his children under the age of 24, by a taxpayer-guardian (taxpayer-trustee) for full-time education of their wards under the age of 18 in organizations engaged in educational activities - in the amount of actual expenses incurred for this education, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee).

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their former wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in organizations engaged in educational activities .

The specified social tax deduction is provided if an organization carrying out educational activities, an individual entrepreneur (except for cases where individual entrepreneurs carry out educational activities directly) has a license to carry out educational activities or if a foreign organization has a document confirming the status of an organization carrying out educational activities, or if provided that the unified state register of individual entrepreneurs contains information about the implementation of educational activities by an individual entrepreneur who carries out educational activities directly, as well as the submission by the taxpayer of documents confirming his actual expenses for training.

A social tax deduction is provided for the period of study of these persons in an organization carrying out educational activities, including academic leave issued in the prescribed manner during the training process.

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children;

The right to receive the specified social tax deduction also applies to a taxpayer who is a brother (sister) of a student in cases where the taxpayer pays for the full-time education of a brother (sister) under the age of 24 in organizations engaged in educational activities;

3) in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards in under the age of 18 (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use prescribed by their attending physician and purchased by the taxpayer at his own expense.

When applying the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for their spouse, parents, children (including adopted children) under the age of 18 years old, wards under the age of 18, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for medical services.

The total amount of social tax deduction provided for in paragraphs one and two of this subclause is accepted in the amount of expenses actually incurred, but subject to the limitation established by paragraph 2 of this article.

For expensive types of treatment in medical organizations, for individual entrepreneurs carrying out medical activities, the amount of tax deduction is accepted in the amount of actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

A deduction for the payment of the cost of medical services and (or) payment of insurance premiums is provided to the taxpayer if medical services are provided in medical organizations, from individual entrepreneurs who have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, as well as when the taxpayer submits documents , confirming his actual expenses for medical services provided, the purchase of medicines for medical use or the payment of insurance premiums.

The specified social tax deduction is provided to the taxpayer if payment for the cost of medical services and purchased medications for medical use and (or) payment of insurance premiums were not made at the expense of employers;

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with a non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents (in including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period not less than five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship) ), - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article.

The social tax deduction specified in this subparagraph is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance;

5) in the amount of additional insurance contributions for a funded pension paid by the taxpayer during the tax period in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article .

The social tax deduction specified in this subclause is provided when the taxpayer submits documents confirming his actual expenses for paying additional insurance contributions for a funded pension in accordance with the Federal Law "On additional insurance contributions for a funded pension and state support for the formation of pension savings", or when the taxpayer submits certificates from the tax agent about the amounts of additional insurance contributions paid by him for a funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees;

6) in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation - in the amount of expenses actually incurred for undergoing an independent assessment of qualifications for compliance with qualification requirements taking into account the size limitation established by paragraph seven of paragraph 2 of this article.

2. Social tax deductions provided for in paragraph 1 of this article are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period, unless otherwise provided by this paragraph.

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under a voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, may be provided to the taxpayer before the end of the tax period upon his application with a written application to the employer (hereinafter in this paragraph - the tax agent), subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive social tax deductions, issued to the taxpayer by the tax authority in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. The taxpayer's right to receive the specified social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive the specified social tax deductions.

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer by the tax agent starting from the month in which the taxpayer turned to the tax agent to receive them in the manner established by paragraph two of this paragraph.

In the event that after the taxpayer applies in the prescribed manner to the tax agent for receiving social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements) provided for in subparagraph 4 of paragraph 1 of this article, the tax agent withheld the tax without taking into account social tax deductions, the amount of excess withheld after receiving a written application from the taxpayer is subject to return to the taxpayer in the manner established by Article 231 of this Code.

If during the tax period the social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and the social tax deduction in the amount of insurance contributions under the voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer in in a smaller amount than provided for by this article, the taxpayer has the right to receive them in the manner provided for in paragraph one of this paragraph.

Social tax deductions provided for in subparagraphs 4 and 5 of paragraph 1 of this article (with the exception of a social tax deduction in the amount of expenses for paying insurance premiums under a voluntary life insurance agreement (agreements)) may be provided to the taxpayer before the end of the tax period when he contacts a tax agent subject to documentary confirmation of the taxpayer's expenses in accordance with subparagraphs 4 and 5 of paragraph 1 of this article and provided that contributions under the agreement (agreements) of non-state pension provision, under the agreement (agreements) of voluntary pension insurance and (or) additional insurance contributions for a funded pension were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer.

Social tax deductions provided for in subparagraphs 2 - 6 of paragraph 1 of this article (with the exception of deductions in the amount of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article), are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles for the tax period. If, during one tax period, a taxpayer has expenses for training, medical services, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements), under a voluntary life insurance agreement (agreements) (if such agreements are concluded on period of at least five years) and (or) for the payment of additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” or for the payment of an independent assessment of one’s qualifications, the taxpayer independently, in including when contacting a tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction specified in this paragraph.

1. When determining the size of the tax base in accordance with paragraph 3 of this Code, the taxpayer has the right to receive the following social tax deductions:

1) in the amount of income transferred by the taxpayer in the form of donations:

charitable organizations;

socially oriented non-profit organizations to carry out activities provided for by the legislation of the Russian Federation on non-profit organizations;

religious organizations to carry out their statutory activities;

(Clause 1 as amended by Federal Law dated July 18, 2011 N 235-FZ (as amended on November 21, 2011))

2) in the amount paid by the taxpayer in the tax period for his education in educational institutions - in the amount of educational expenses actually incurred, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for the education of his children aged up to 24 years of age, by a taxpayer-guardian (taxpayer-trustee) for full-time education of their wards under the age of 18 in educational institutions - in the amount of actual expenses incurred for this education, but not more than 50,000 rubles for each child in total amount for both parents (guardian or trustee).

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in educational institutions.

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as the taxpayer submits documents confirming his actual expenses for education.

A social tax deduction is provided for the period of study of these persons at an educational institution, including academic leave issued in the prescribed manner during the course of study.

3) in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards in under 18 years of age (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician and purchased by the taxpayer for own funds account.

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article may be provided to the taxpayer before the end of the tax period when he submits a written application to the employer (hereinafter in this paragraph - the tax agent), provided that the taxpayer submits to the tax agent confirmation of the taxpayer’s right to receive social tax deductions issued to the taxpayer by the tax authority in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. The taxpayer's right to receive the specified social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article .

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article are provided to the taxpayer by a tax agent starting from the month in which the taxpayer applied to the tax agent to receive them in the manner established by paragraph two of this paragraph.

If, after the taxpayer applies to the tax agent in the prescribed manner for receiving social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, the tax agent withheld the tax without taking into account social tax deductions, the amount of excess withheld after receiving a written application from the taxpayer is subject to refund to the taxpayer in the manner established by this Code.

If, at the end of the tax period, the amount of the taxpayer’s income received from the tax agent was less than the amount of social tax deductions determined in accordance with subparagraphs 2 and 3 of paragraph 1 of this article, the taxpayer has the right to receive social tax deductions in the manner provided for in paragraph one of this paragraph .

Social tax deductions provided for in subparagraphs 4 and 5 of paragraph 1 of this article may be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses in accordance with subparagraphs 4 and 5 of paragraph 1 of this article and provided that contributions under the agreement (agreements) of non-state pension provision, under the agreement (agreements) of voluntary pension insurance, under the agreement (agreements) of voluntary life insurance (if such agreements are concluded for a period of at least five years) and (or) additional insurance contributions for the funded pension were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer.

Social tax deductions provided for in subparagraphs 2 - 5 of paragraph 1 of this article (with the exception of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article) are provided in the amount actual expenses incurred, but in total no more than 120,000 rubles for the tax period. If, during one tax period, a taxpayer has expenses for training, medical services, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements), under a voluntary life insurance agreement (agreements) (if such agreements are concluded on period of at least five years) and (or) for the payment of additional insurance contributions for a funded pension in accordance with the Federal Law "On additional insurance contributions for a funded pension and state support for the formation of pension savings" the taxpayer independently, including when contacting a tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction specified in this paragraph.

Tax Code of the Russian Federation Article 219 Social tax deductions

In accordance with Art. 219 ch. 23 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the taxpayer has the right to receive social tax deductions

Social tax deductions are provided only by tax authorities at the end of the tax period on the basis of a declaration, a certificate of income f.2-NDFL and documents confirming the right to deductions.

From 01/01/2010, taxpayers are not required to attach a separate written application to their declaration in order to receive a tax deduction.

Tax returns with a tax refund application can be submitted at the taxpayer’s place of residence within three years after the end of the tax period (year) in which the relevant expenses were incurred.

Social tax deduction for charity

(Clause 1, Clause 1, Article 219 of the Tax Code of the Russian Federation)

Deduction for charitable purposes in the form of monetary assistance to organizations of science, culture, education, health care and social security, partially or fully financed from the relevant budgets, as well as physical education and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams, as well as in the amount of donations transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities - provided in the amount of expenses actually incurred by the taxpayer, but not more than 25 percent of the amount of income received by him in the tax period.

From 01/01/2012, when returning a donation to the taxpayer, in connection with the transfer of which he applied a social tax deduction in accordance with paragraph 1 of paragraph 1. Article 219 of the Tax Code of the Russian Federation, including in the event of dissolution of the endowment capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred for the formation or replenishment of the endowment capital of a non-profit organization is provided for by the donation agreement and (or) the Federal Law of December 30 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent was actually returned, the amount of social tax deduction provided in connection with the transfer to the non-profit organization matching donation.

Social tax deduction for training

(clause 2, clause 1, article 219 of the Tax Code of the Russian Federation)

The deduction is provided in the amount paid by the taxpayer for his or her full-time education or the education of his children under 24 years of age in educational institutions. Moreover, if the taxpayer himself is studying, the form of training for receiving the deduction does not matter. Guardians and trustees also have the right to receive a social deduction for full-time education of their wards under the age of 18 in educational institutions. The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in educational institutions. From 01/01/2009, the right to receive the specified social tax deduction also applies to the taxpayer - a brother (sister) of a student in cases where the taxpayer pays for the education of a brother (sister) under the age of 24 for full-time study in educational institutions. The deduction is provided for the period of study at the educational institution, including academic leave, issued in the prescribed manner during the training process. The maximum amount of deduction for education cannot exceed 50,000 rubles for each child in the total amount for both parents (guardian or trustee). This tax deduction is provided by the tax authority if the educational institution has the appropriate license for educational activities, regardless of departmental subordination, form of ownership and location. Documents confirming the actual expenses of the taxpayer include:

an agreement with an educational institution licensed to provide relevant educational services, concluded between the educational institution and the student, or between the educational institution and the taxpayer-parent (guardian, trustee) of a full-time student;
payment documents confirming the payment (transfer) of funds to an educational institution for one’s education, for the education of a child (children), wards of the taxpayer;
birth certificate of the taxpayer’s child(ren);
documents confirming the appointment of the taxpayer as a guardian or trustee.

No deduction is provided for the costs of training provided by organizations that do not have licenses to provide educational services in the form of one-time lectures, internships, seminars and other types of training that are not accompanied by the issuance of documents on education and (or) qualifications. Social tax deduction for treatment

(clause 3, clause 1, article 219 of the Tax Code of the Russian Federation)

This deduction includes amounts paid by the taxpayer for services for his treatment, treatment of his spouse, his parents and (or) his children under the age of 18 in medical institutions of the Russian Federation licensed to carry out medical activities; amounts in the amount of the cost of medicines prescribed to the taxpayer or his family members by the attending physician, and purchased by the taxpayer at his own expense (in accordance with the list of medicines approved by the Government of the Russian Federation).

The social deduction for treatment also takes into account the amount of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for a spouse, parents and (or) their children under the age of 18, concluded with insurance companies. organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for treatment services.

The total amount of social tax deduction for treatment is accepted in the amount of expenses actually incurred, but taking into account the limitation established by clause 2 of Art. 219 of the Tax Code of the Russian Federation in the amount of 120 thousand rubles.

For expensive types of treatment in medical institutions of the Russian Federation, the amount of tax deduction is accepted in the amount of actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

If payment for treatment and purchased medications and (or) payment of insurance premiums were made by the organization (at the expense of the organization), the specified social tax deduction is not provided.

To confirm expenses for treatment, purchase of medicines and payment of insurance premiums under voluntary personal health insurance contracts, the following documents must be submitted to the tax authority:

a certificate of payment for medical services for submission to the tax authorities of the Russian Federation in the form approved by order of the Ministry of Health and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256, registered by the Ministry of Justice of Russia on August 13, 2001 No. 2874;
voluntary personal insurance contracts;
payment documents confirming the payment (transfer) by the taxpayer of funds to medical institutions of the Russian Federation or an insurance organization;
an agreement between a taxpayer and a medical institution of the Russian Federation on the provision of medical services, expensive types of treatment (if such an agreement was concluded) or a voluntary personal insurance agreement;
marriage certificate, if the taxpayer paid for medical services and treatment for his/her spouse;
birth certificate of the taxpayer, if he paid for medical services and treatment for his parent (parents) or other supporting document;
birth certificate of the child (children) of the taxpayer, if the taxpayer paid for medical services and treatment for his child (children) under the age of 18;
income certificate form 2-NDFL issued by a tax agent.

Social tax deduction for pension contributions

(clause 4, clause 1, article 219 of the Tax Code of the Russian Federation)

Taxpayers may exercise the right to receive a social tax deduction in the amount of pension contributions paid in the tax period under a non-state pension agreement (agreements) concluded by the taxpayer with a non-state pension fund in their favor and (or) in favor of their spouse (including benefit of a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance contributions paid by the taxpayer in the tax period under the voluntary pension agreement (agreements) insurance under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in its favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including among adopted children under guardianship (trusteeship) - in the amount of expenses actually incurred, taking into account the limit established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation - 120 thousand rubles. The specified social tax deduction is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance made during the period from January 1, 2007. Such documents, in particular, are copies of the non-state pension agreement and payment documents confirming the payment by the taxpayer-contributor of contributions under this agreement, documents confirming relationship with individuals in whose favor the taxpayer paid pension contributions, a copy of licenses of a non-state pension fund (if in There is no reference to the license details in the agreement with the non-state pension fund). From 01/01/2009, a deduction can also be provided to the taxpayer before the end of the tax period when he contacts the employer (tax agent), provided that the taxpayer’s expenses are documented and provided that contributions under the non-state pension agreement and (or) voluntary pension insurance were withheld from payments in favor of the taxpayer and transferred to the appropriate funds by the employer.

Social tax deduction for the payment of additional insurance contributions for the funded part of the labor pension
(clause 5, clause 1, article 219 of the Tax Code of the Russian Federation)

From January 1, 2009, taxpayers can exercise the right to receive a social tax deduction in the amount of additional insurance contributions paid during the tax period for the funded part of the labor pension in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings " in the amount of expenses actually incurred, taking into account the limitation established by clause 2 of Art. 219 of the Tax Code of the Russian Federation.

The specified social tax deduction is provided upon submission by the taxpayer of documents confirming his actual expenses for paying additional insurance contributions for the funded part of the labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, or upon presentation the taxpayer's certificate from the tax agent about the amounts of additional insurance contributions paid by him for the funded part of the labor pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. The total maximum amount of social tax deductions for education (except for the costs of educating children), treatment (except for the costs of expensive treatment), non-state pension provision and (or) voluntary pension insurance and for the payment of additional insurance contributions for the funded part of the labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings” in total does not exceed 120 thousand rubles for the tax period. The taxpayer independently, including when contacting a tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction.

Of course, every Russian is obliged to pay into the fund of his state. But there are periods when he or his family members are in a difficult life situation or he himself helps others in need of financial support.

Part of the income spent on health restoration, study and charity is not subject to personal income tax. The legislation provides for relief of the tax burden for those who need it due to social needs.

The part of income that is not subject to personal income tax is called a social tax deduction.

These are the means that are used for treatment, education or charity. Not only citizens who have the right to apply for a social tax deduction, but also can count on a partial refund of taxes paid within the limits established by law.

It should be noted that not only individuals and individual entrepreneurs have the right to social tax benefits. These include small organizations operating within the framework of individual entrepreneurs and charging personal income tax in return.

TO social deductions The following types of costs are included:

paid for education of the taxpayer or his immediate relatives;
for the maintenance of minor children, as well as those who have reached 18 years of age and are receiving full-time education until a maximum of 24 years of age;
used to treat him and family members;
purchasing a voluntary health insurance policy (VHI);
contributions to a non-state tax fund (NPF);
providing charitable assistance.

Family members for the main tax payer are children, spouses, sisters or brothers.

Social deductions include charitable act, expressed in payment of material benefits to:

educational institutions;
organizations for research and study of science;
cultural centers;
medical enterprises;
stadiums and sports complexes;
religion.

The non-taxable part of income in the form of a social deduction is provided in an amount equal to the full contribution or total costs, which are limited within a certain point. What rights and responsibilities are assigned by law to those entitled to apply benefits when calculating the amount of tax are outlined in paragraph 3 of Article 210 of the Tax Code of the Russian Federation.

Legislative regulation of this issue

The main tax law, the norms of which must be used when determining social deductions, is the Tax Code of the Russian Federation.

It sets out the rules for withholding personal income tax from civilians and providing benefits to reduce amounts.

In a relationship social deduction is used in Article 219 which specifies the following:

paragraph 1 details the types of expenses that provide the taxpayer with the opportunity to provide benefits for calculating the amount of tax;
the text of paragraph 2 explains how an individual needs to act in order to return part of the previously paid income tax.

According to Russian legislation for citizens of the Russian Federation provided such:

standard - these benefits are applied by employers in relation to their employees belonging to the categories of Chernobyl victims, disabled military personnel or WWII;
professional – reduced personal income tax payments for individual entrepreneurs and notaries;
social - this is a preferential reduction in the personal income tax rate for losses of part of the income in connection with treatment, charity, pension payments, training in institutions that have a license specified in the law;
– used in the construction, purchase, sale of housing (apartment) or land.

In order to correctly apply regulations, every year the Government and the Ministry of Finance of the Russian Federation publish explanations and approve Regulations on this taxation issue. All circumstances for providing benefits to individuals who pay regular contributions to accumulate a pension in a non-state pension fund are described in detail in a separate Federal Law-56.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

What are social tax deductions and what are their sizes?

The register of social benefits when calculating the amount of personal income tax contains the following: names of expense items:

The list shows only the types of standard deductions, but in addition to them there are also property deductions, for example, when paying off a mortgage loan.

Concerning amount of refund when receiving social tax deductions, it fully covers the costs incurred for which it is provided. But there is also an upper limit on the amount of refundable deduction. It is 13% of the maximum expense amount, which is set at 120 thousand rubles. Thus, the maximum amount of tax returned to the taxpayer’s account is calculated to be 15,600 rubles, which is 13% of 120,000 rubles.

If there are several types of expenses for which a refund is possible, the taxpayer needs to decide which expenses will be included in the application for social deductions.

Let's give example. The head of the family improved his qualifications this year, for which he paid 100 thousand rubles. In addition, the wife underwent urgent surgery. 40 thousand were spent on the recovery of the client’s wife. Only the wife was discharged from the hospital, and the taxpayer’s father was brought to her by ambulance with an exacerbation of cardiovascular disease. At the same time, the service provided by the clinic staff and the necessary pharmaceutical drugs amounted to a total cost of 50 thousand, the insurance contribution to the Non-State Pension Fund amounted to 20 thousand rubles.

The total amount of personal income tax withheld was 210 thousand rubles, which he could have claimed if not for the restrictions on the amount of up to 120 thousand rubles. At this maximum limit, he can apply for a refund of social deductions.

Receipt procedure

The issue of contacting the tax office is dealt with by the employer, to whom the taxpayer working for him submits an application for the use of benefits. Documents, checks or receipts for payment of the amounts specified in the Tax Code of the Russian Federation can confirm this right of the worker.

Those who are involved in their own business submit to return social deductions from the amount of taxes paid at the end of the calendar year.

They also need confirm information about the right to tax deductions submission of documents confirming the taxpayer's expenses. To do this you need to have the following documents:

training contracts;
certificate of completion and payment of treatment;
receipts, payment orders, bank statements, etc.

To return funds from the tax budget statement do not apply in the name of their manager, because it was canceled in 2010.

When the package of documents confirming your right to social deductions is collected, you must hand it over to your manager. He is obliged to submit them to the Federal Tax Service. After reviewing the documents, the applicant will be granted the right to use the benefit.

Please note that sometimes the management of an enterprise does not perform such actions in its work team of workers. Here they will have to act themselves if they want to achieve the application of deductions for personal income tax. Collect documents and go to the tax office to obtain this legal right. It won't take much time, but you can get a positive result.

The procedure for obtaining a tax deduction for treatment is described in the following video:

List of required documentation

To submit an entire application for benefits for deducting personal income tax, you must submit a completed declaration in form 3-NDFL add the following documents:

If you are preparing a package of documents for the treatment of someone close to you, you must confirm the presence of a family connection with a copy of the available papers.

To apply for a refund due with payment for purchased medications, then additionally attached:

receipts for the purchase of medications;
the original prescription from which the medicines were purchased.

To receive a tax deduction for treatment under a voluntary health insurance agreement, you need to add:

this contract or medical policy;
payment order for transferring the amount to the insurer.

Attention! All payment orders and other documents received when paying for services or medicines are issued to the citizen with whom the contract for the provision of medical care has been concluded and who makes the payment, and not to his relative who was undergoing treatment.

Social deductions are issued in the same way as these documents. for studying, which is confirmed by educational documents.

After submitting all the necessary documents and their consideration, you should receive a letter notifying you of confirmation of your right to a social deduction. Registrars are given 30 calendar days to review the application and send a response.

If the tax office disagrees, then you will need to defend your interests. When you have checks in your hands for regular payments of funds for education or treatment, you can submit an application at least every month. At the same time, applicants for the return of tax deductions have the right to explain the treatment and the expenditure side of the budget for all costs at once.

Form and sample application for confirmation of the taxpayer’s right to receive social tax deductions

In order to uniformly process documents for citizens and organizations wishing to receive social tax deductions, the Federal Tax Service of the Russian Federation published a letter dated December 7, 2015 No. ЗН-4-11/21381@ with the recommended application form. The form must be filled out for the benefits provided for in paragraph 1 of Article 219 of the Tax Code (social deductions for education and treatment).

Written application to the Federal Tax Service to provide social deductions must contain the following information:

details of the local tax service where the citizen applies;
position and full name of the head of the same branch of the Federal Tax Service;
personal data of the applicant (full name, date of birth, registration, TIN) and his signature;
date of submission to the tax authority.

You can fill out the information by hand or in any convenient typewritten way, including using digital technology.

Main text of the statement includes a request about permission to apply social deductions in connection with such and such circumstances. The amount of the tax deduction is not indicated in the application, but only in the appendix to the application a list of supporting documents for the right to these personal income tax benefits is compiled.

What to do if you do not receive a deduction

If a taxpayer is denied a social tax deduction, he must be provided with a written explanation of the reasons why he is deprived of the right to benefits. It is worth studying the standards that the Federal Tax Service refers to for refusing a request for the return of social benefits. If the reasons are unfounded, then the negative response of the Federal Tax Service employees can be appealed to the higher authorities of the Federal Tax Service or in court (by drawing up an appropriate statement).

How to correctly fill out the 3rd personal income tax return and receive a tax deduction is described in the following video material:

Yurguru.ru / Tax Code of the Russian Federation / Chapter 23. Personal income tax / Article 219. Social tax deductions

Tax Code of the Russian Federation. Chapter 23. Personal income tax

Article 219. Social tax deductions

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:

1) in the amount of income transferred by the taxpayer for charitable purposes in the form of monetary assistance to organizations of science, culture, education, health care and social security, partially or fully financed from the relevant budgets, as well as physical education and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams, as well as in the amount of donations transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities - in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period;

A social tax deduction is provided for the period of study of these persons at an educational institution, including academic leave issued in the prescribed manner during the course of study.

3) in the amount paid by the taxpayer in the tax period for treatment services provided to him by medical institutions of the Russian Federation, as well as paid by the taxpayer for treatment services of his spouse, his parents and (or) his children under the age of 18 years in medical institutions of the Russian Federation (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician, purchased by taxpayers at their own expense.

When applying the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for a spouse, parents and (or) their children under the age of 18 are taken into account, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for treatment services.

A deduction for the payment of the cost of treatment and (or) payment of insurance premiums is provided to the taxpayer if the treatment is carried out in medical institutions that have the appropriate licenses to carry out medical activities, as well as when the taxpayer submits documents confirming his actual expenses for treatment, the purchase of medicines or for the payment of insurance contributions.

The specified social tax deduction is provided to the taxpayer if payment for treatment and purchased medications and (or) payment of insurance premiums were not made by the organization at the expense of employers;

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with the non-state pension fund in his own favor and (or) in favor of the spouse (including in favor of the widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary pension insurance agreement (agreements) concluded) with an insurance organization in its favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship)) - in the amount actually expenses incurred subject to the limitation established by paragraph 2 of this article.

5) in the amount of additional insurance contributions paid by the taxpayer during the tax period for the funded part of the labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings” - in the amount of expenses actually incurred, taking into account the limitation established paragraph 2 of this article.

The social tax deduction specified in this subclause is provided upon submission by the taxpayer of documents confirming his actual expenses for paying additional insurance contributions for the funded part of the labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, or when the taxpayer submits a certificate from a tax agent about the amounts of additional insurance contributions paid by him for the funded part of the labor pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

2. Social tax deductions specified in paragraph 1 of this article are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period.

The social tax deduction provided for by subparagraph 4 of paragraph 1 of this article may also be provided to the taxpayer before the end of the tax period when he contacts the employer (hereinafter in this paragraph - tax agent), subject to documentary confirmation of the taxpayer's expenses in accordance with subparagraph 4 of paragraph 1 of this article and provided that contributions under the non-state pension agreement and (or) voluntary pension insurance were withheld from payments in favor of the taxpayer and transferred to the appropriate funds by the employer.

Social tax deductions specified in subparagraphs 2 - 5 of paragraph 1 of this article (with the exception of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article) are provided in the amount of expenses actually incurred, but in total no more than 120,000 rubles in the tax period. If in one tax period the taxpayer has expenses for training, medical treatment, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements) and the payment of additional insurance contributions for the funded part of a labor pension in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings" the taxpayer independently, including when contacting a tax agent, chooses what types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction specified in this point.

Article 219 of the Tax Code of the Russian Federation Social tax deductions- the full text of the document with comments from lawyers and the opportunity to exchange opinions with legal professionals, ask questions or express your opinion regarding articles of regulatory legal acts, study comments from colleagues.

Other articles of Chapter 23. Personal income tax:

Article 214.2.1. Features of determining the tax base when receiving income in the form of fees for the use of funds of members of a credit consumer cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative