The provision of deductions on personal income tax. How to save on taxes and get standard tax deductions. Standard deductions for NDFL

It is that they are not due to the presence of certain expenses from the taxpayer. The main criterion for providing such deductions is a citizen belonging to the categories of persons they are provided.

1. Standard deduction for a child in 2020:

• for each child In taxpayers, on the provision of a child and who are parents or parents of parents;
• for each child from taxpayers who are guardians or trustees, adoptive parents.

Deduction for children is provided regardless of receiving other standard deductions and is valid for a month in which the income of taxpayers calculated by the incident from the beginning of the year exceeded 350 000 rubles.

• Deduction on the first child (code 114) in 2020 will be 1,400 rubles;
• On the second child (code 115) - 1,400 rubles;
• Deduction on the third child (code 116) in 2020 will be 3,000 rubles;
• Defosing a disabled child (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

The tax deduction is made for each child: under the age of 18 years and for each student full-time education, graduate student, a resident, a student, a cadet under the age of 24 from parents and (or) spouses of parents, guardians or trustees, adoptive parents.

The tax deduction can be provided in a double size of one of the parents (adoptive parents) on their choice on the basis of an application for the refusal of one of the parents entitled to its receipt.

As a rule, standard tax deduction The employer draws up "automatically", but you should clarify this information, as well as to provide information on your newborn and adoptive children on time.

• received or suffered radiation disease and other diseases associated with the radiation effect due to the catastrophe at the Chernobyl NPP
• taken in 1986 - 1987 participation in the work on the liquidation of the consequences of the catastrophe at the Chernobyl NPP
• military personnel, citizens dismissed from military service, as well as military-ridden, designed for special fees and attracted to perform work related to the elimination of the consequences of the catastrophe at the Chernobyl NPP
• the leading and ordinary composition of the internal affairs bodies, the State Fire Service, including citizens dismissed from military service, held in 1986 - 1987 in the Alienation Zone of the Chernobyl NPP;
• military personnel, citizens dismissed from military service, as well as military-obligated, designed for military fees and participating in 1988 - 1990 in the work on the object "Shelter"
• we have become disabled, who received or suffered radiation disease and other diseases due to the accident in 1957 at the production association "Lighthouse" and the discharges of radioactive waste into the Tcha River
• participated in trials nuclear weapons In the atmosphere and combat radioactive substances, exercises with the use of such weapons until January 31, 1963
• participated in underground tests of nuclear weapons in conditions of abnormal radiation situations and the actions of other affecting factors of nuclear weapons
• participating in the elimination of radiation accidents that occurred on nuclear installations of surface and underwater ships and other military facilities and registered in accordance with the established procedure by the federal executive authority authorized in the field of defense
• participating in the works (including military personnel) on the assembly of nuclear charges until December 31, 1961
• participated in underground tests of nuclear weapons, conducting and ensuring work on the collection and disposal of radioactive substances
• disabled Great Patriotic War
• disabled among military personnel who have become disabled I, II and III groups due to injury, contusion or injury obtained in the protection of the USSR, the Russian Federation or in the execution of other duties of military service, or obtained due to the disease associated with the stay at the front, or from among the former partisans , as well as other categories of disabled people equal pension provision to the specified categories of servicemen
  

• Heroes of the Soviet Union and the heroes of the Russian Federation, persons awarded the Order of Fame of Three degrees;
• faces of the winsted composition of the Soviet Army and the Navy of the USSR, the internal affairs bodies of the USSR and state security USSR, who occupied full-time position in military units, headquarters and institutions that were part of the current army in the period of the Great Patriotic War, or those who were in this period in cities, participation in the defense of which is counted with these persons in length of years to prescribe a pension on preferential conditions established for the servicemen of the existing army
• participants in the Great Patriotic War, combat operations on the protection of the USSR of the military personnel who served in military units, headquarters and institutions that were part of the army and former partisans
• persons who were in Leningrad during his blockade during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the period of stay
• former prisoners of concentration camps, ghetto and other places of compulsory content created by fascist Germany and its allies during the Second World War
• disabled since childhood, as well as disabled people I and II groups;
• persons who received or suffered radiation disease and other diseases associated with radiation load caused by the consequences of radiation accidents at atomic facilities of civil or military purposes, as well as as a result of tests, exercises and other works related to any kind of nuclear facilities, including nuclear weapons and Space technique
• junior and middle medical staff, doctors and other medical institutions that have received excess doses of radiation exposure when providing medical care and maintenance from April 26 to June 30, 1986, as well as persons affected by the catastrophe at the Chernobyl NPP and are the source of ionizing radiation; persons who gave bone marrow to save people
• workers and employees, as well as former servicemen and those who quarreled from the service of the head and rank of internal affairs bodies, the State Fire Service, employees of institutions and bodies of the penitentiary system received professional diseasesassociated with the radiation impact on the work in the Alienation Zone of the Chernobyl NPP
• persons who held in 1957 - 1958 direct participation in the development of the consequences of the accident in 1957 at the Mayak Production Association, as well as employed on the work on the conduct of protective measures and the rehabilitation of radioactively contaminated territories along the Tcha River in 1949 - 1956
• persons evacuated (resettled), as well as left voluntarily from settlementssubjected to radioactive pollution due to the accident in 1957 at the production association "Lighthouse" and the discharges of radioactive waste into the Tcha River
• persons evacuated (including those who have voluntarily) in 1986 from the Alienation Zone of the Chernobyl NPP, who has subjected to radioactive pollution
• parents and spouses of military personnel who died due to injury, contusion or injury received by them when the USSR is protected, Russian Federation or in the execution of other duties of military service, or due to the disease associated with staying at the front, as well as parents and spouses of civil servants who died in the performance of official duties
• citizens dismissed from military service or invited to military fees who performed international debt in the Republic of Afghanistan and other countries in which fighting, as well as citizens who participated in accordance with the decisions of the state authorities of the Russian Federation in hostilities in the territory of the Russian Federation
  

Highlights from Article 218 of the Tax Code of the Russian Federation:

Taxpayers who have the right to more than one standard tax deduction is provided to the maximum of deductions. The deduction for children is provided regardless of providing other standard tax deductions.
Standard tax deductions are provided by the taxpayer with one of the tax agents that are a source of income payment, on the choice of the taxpayer on the basis of its written statements and documents confirming the right to tax deductions.
Standard tax deductions are provided by the taxpayer for each month. tax period. That is, the tax base of NDFL decreases monthly to the amount of standard tax deduction.
Standard deductions It is entitled to provide not only an employer with whom the individual has an employment contract, but also another tax agent (letter of the Federal Tax Service of Russia of 09.10.2007 No. 04-1-02 / [Email Protected]). For example, a citizen can receive revenues in the form of rent, author's remuneration, fees for work performed or services rendered on civil law contracts, which are also subject to NDFL at a rate of 13%. In other words, a citizen working on an employment contract in one organization and retreating its property for rent another, has the right to receive standard tax deductions from the tenant.
In the event that during the tax period, the standard tax deductions of the taxpayer were not provided or were provided in a smaller amount, then at the end of the tax period on the basis of documents confirming the right to such deductions, the tax authority recalculates tax base Taking into account the provision of standard tax deductions in the sizes mentioned above.

An example of calculating standard tax deductions:

An employee has 2 minor children (or children up to 24 years old, studying in full-time). Monthly wage Employee in 2020 - 24,000 rubles. Consider in what order will be given deductions for children in 2020.

In January 2020, an employee's income taxed at a rate of 13% will be 24,000 rubles. So, the employee rely deducts on both children. The amount of NDFL for January is 2,756 rubles. [(24 000 rub. - 1 400 rub. X 2) x 13%], total returned tax 364 rubles.

In February 2020, the employee's income from the beginning of the year will be 48,000 rubles. (48 000 rubles.< 350 000 руб.). Из заработной платы за февраль компания удержит НДФЛ в сумме 2 756 руб. , итого возвращенный налог 364 rubles.

If, for 2020, the job salary will not change, the employee will lose the right to a standard deduction on children only in December 2020. For the entire tax period (calendar year), an employee will return tax in the amount 4 004 ruble.

In some employed citizens, there is an opportunity to reduce the amount of personal income tax, paid monthly to the budget. Make it can be using standard tax deductions. This privilege Regulated at the legislative level.

general information

What is standard tax deductions, are interested in many people. All employed persons are charged for labor. 13% of taxes are held with it and are listed in the budget. Suppose an employee is credited with a salary of 17 thousand rubles. The accountant must calculate and keep the tax:

17 × 13% \u003d 2 210 rubles.

It turns out, in fact, the worker will receive

17000 - 2210 \u003d 14 790 rub.

The amount of tax the employer independently translates into the budget. At the same time, some people do not even suggest that this is happening regularly. After all, the responsibility for the transfer of funds lies on the organization.

Standard deduction - always fixed amountLowering the base for the accrual of NFFL. Simple words, the tax will be accrued not to the entire amount accrued, but taking into account the benefits.

Standard tax deductions differ from other types of similar benefits independence from expenses incurred. For example, property deduction is provided with the amount of buying residential real estate. And standard benefits are distinguished by the fact that they are fixed and constant.

Varieties and size of tax deductions

Standard tax deductions are not provided to all citizens. The categories of employment reduced benefits are presented at the legislative level. For the convenience of their perception, we will imagine them in the form of tables:

Table 1. Standard tax deduction for children.

Table 2. Standard tax deduction of certain categories of citizens according to paragraph 1 of Art. 218 NK.

Table 3. Standard tax deduction of certain categories of citizens according to paragraph 2 of Art. 218 NK.

A more detailed list of beneficiaries on standard deductions can be found in Article 218 of the Tax Code of the Russian Federation.

In practice, not every person has the right to standard tax deductions. The main condition is the presence of official employment. When the employee works illegally, taxes are not paid for it. Therefore, and the privilege cannot be provided. In this case, it turns out that theoretically preferential right may be, but practically not provided.

Ways of registration of benefits

If a person has the right to arrange standard tax deductions, that is, belongs to preferential category, he has two options to do:

• Contact an accountant at the place of work.
• Get the benefit from the inspection.

If during the year the employer did not provide benefit, it is possible to make a refund of overpaid funds through the inspection.

The procedure for obtaining deduction when the employer has

To get a tax deduction through the employer, you need to follow the following procedures:

• Collect the required packet papers. The main list of documents confirming the right to such a deduction:
  • The application is written directly from the employer.
  • Photocopy of passport.
  • Copies of documents confirming the right to benefit. Suppose if the employee claims a children's standard tax deduction, he needs to bring photocopies of the birth of siblings.

When one legitimate representative refuses to receive benefits, the second has the right to use it. Then, as an additional document, it is necessary to bring a certificate from the publication of the second parent, which states that the standard tax deduction on personal income tax is not provided.

• Take the employer documents.
• Already in the calculated leaflet for the current month the applicant will see the provided deduction.

The deduction can be provided solely on the basis of the personal appeal of the employee. Therefore, the employee must come to the accounting department and declare the right to benefit or send an appeal by mail. If the application was not written, a person will not receive a standard deduction on personal income tax.

In life, the application for benefit is written immediately with employment. However, if the beneficiary, for example, are born more kids, he needs to rewrite a statement. After all, he appears in addition to the right to privilege. The organization is not obliged to track the number of newly born offspring.

Many enterprises require an inflation about benefit annually. That is, in January, new statements are collected from all employees. This is done in order to track, whether there was not the right to benefit.

How to make an application

A sample application for a standard tax deduction is not approved at the legislative level. The employer can determine the forms and blanks of the document. However, there are main items that should be included in such a statement:

• On whose name is written;
• From whom the appeal is written;
• Document's name;
• Direct content with a request. Here references to laws are indicated, on the basis of which tax benefits are provided.
• List of attached documentation.
• Date.
• Visa and decoding.

Form Example deduction for two children:

The application can be written by either to fill on the computer. Errors and also are not allowed here, since this document is checked by the Inspectors of the IFSS.

Scheme of actions to obtain the amount "on hand"

• Calculate wages for the month.
• We determine the amount of deduction and take it from the accrued salary.
• Calculate the amount of NFFL 13%.
• From the accrued salary take away the tax received.

The resulting indicator will receive an employee on the day of payments.

Example of calculation

Consider how providing privileges on specific examples.

Example 1. Suppose the employees of 4 kids (15, 13, 7 and 3 years) income is 33 thousand rubles per month. She wrote a statement about the provision of deductions on all the kids.

According to the law, the calculation of standard tax deductions will be like this:

1 400 + 1 400 + 3 000 + 3 000 \u003d 8,800 rubles.per month.

This amount of the standard tax deduction will be deducted monthly from the accrued salary. Ndfl will be accrued to the residue. Standard tax deductions Accountant takes and receives the amount of tax:

(33 000 - 8 800) * 13% \u003d 3 146 rub.

Taking into account the provision of standard tax benefits, a woman will be paid:

33 000 - 3 146 \u003d 29 854 rub.

If the employee had not written an application for benefit, her personal income tax was:

33 000 * 13% \u003d 4 290 rubles.

That is, its savings in the month amounted to 4 290 - 3 146 \u003d 1 144 rubles.

Example 2. Another employee has three children: 25, 12 and 5 years old. Income per month is 37 thousand rubles. The amount of benefits here will be equal to:

1 400 + 3 000 \u003d 4,400 rubles.

Behind the first child is no longer deduction, but it is considered.

Ndfl \u003d (37 000 - 4,400) * 13% \u003d 4 238 rub.

S / n \u003d 37 000 - 4 238 \u003d 32 762 rub.

Example 3. An employee has children: a disabled person - 15 years, 12 years. Salary for the month is equal to 26 thousand rubles. The amount of depreciation is:

12 000 + 1 400 \u003d 13 400 rubles.

NDFL \u003d (26 000 - 13,400) * 13% \u003d 1 638 RUB.

S / n \u003d 26 000 - 1 638 \u003d 24 362 rub.

Example 4. A single mother has one daughter for 5 years. Its income per month is 17 thousand rubles. Deduction is equal:

1 400 * 2 \u003d 2 800 rub. - Double.

NDFL \u003d (17,000 - 2 800) * 13% \u003d 1 846 rub.

S / n \u003d 17 000 - 1 846 \u003d 15 154 rub.

Example 5. The worker is a participant in the tests of nuclear weapons. He is made deduction in the amount of 3 thousand rubles. Salaries per month Accrued 23 thousand rubles.

NDFL \u003d (23 000 - 3 000) * 13% \u003d 2 600 rub.

S / n \u003d 23 000 - 2 600 \u003d 20 400 rubles.

These examples describe in detail various situations. Having carefully studied them, it can be easily calculated by the benefit on their own.

The procedure for obtaining deduction through the tax authority

It is allowed to issue a tax refund tax inspection. To do this, make a number of actions:

1. Wait for the end of the reporting period - year.
2. Prepare the following papers:
   • Application for standard tax deduction in the amount of 2 pieces. On the second instance, the inspector will put a mark on the adoption of the packet of papers. The application form is recommended to check directly in the IFTS or on their official website.
   • Passport.
   • Documentation that is the basis of obtaining benefits. For example, the birth certificate is a baby.
   • Declaration in form 3 - NDFL. The official website contains a special form to fill this document and instructions for it.
   • Form 2 certificate - NDFL from work. If a person has worked in several organizations during the year, it will have to go for a certificate to each of these employers.
   • Bank details where funds will translate.
3. Remove the paper in the IFTS. There are several ways to do this:
   • Personally turning to the IFTS.
   • Send a representative instead. Then it will have to preliminarily draw up a notarial power of attorney.
   • Send a packet of documents electronically. When using this option, an electronic signature is required.
   • Send a statement with papers by mail. Then every copy you need to personally assure the signature and write the phrase "Copy Verne".
4. Employees of the IFTS are conducted by a desk check.

With the successful completion of the verification procedure, the amount of excessive tax paid over the year will be listed on the bank account specified in the application.

Which of the methods of obtaining benefits is better to choose?

A citizen can decide which option to use. It is important to put priorities correctly and weigh everything for and against.

The appeal to the tax inspection has the advantage of the fact that a person is paid total annual amount In the form of compensation. Of course, such a privilege will be more noticeable.

When an employee in a month saves due to deduction, for example, one thousand rubles, for the year he, roughly speaking, will be 12 thousand rubles. On those financial resources You can make a pretty serious purchase.

The advantage of obtaining benefits through the employer is simplicity. A person just comes to the employer and writes a statement, he does not need to collect references and fill in the declaration. But, at the same time, the employee will receive a salary for a little more every month.

Nuances regarding benefits

It is required to focus on when receiving tax deductions on personal income tax on minors:

• The deduction will automatically cease to act from a month, in which the taxpayer's income from the beginning of the year exceeded 350,000 rubles.
• It is important to correctly define the sequence of children. The first offense will always be the eldest, even if he has achieved majority. But there will be no benefit for it.
• The provision of standard deductions for children is carried out until the age of majority. But when the offspring after school studies next time, the benefit continues to be an action under 24 years. Only, every year will have to take a certificate from the place of study that he learns and provide it in the place of work.
• If for the year the applicant worked in several places at the same time, the deduction is provided at the main place.
• It is allowed to doubt the deduction for children if the second parent from the benefits officially refused. Then, you need to take a certificate from his work, confirming the use of benefits.
• Also on a double standard tax deduction is entitled to calculate a lone parent. However, it does not include divorced legal representatives.

Some categories of people have full law Expect to reduce the tax base of personal income tax. To do this, it is necessary to go through the procedure for executing a deduction from the employer or to make a return of tax via IFTS.

The tax on income of individuals is paid by taxpayers from all types of income. But in the legislation of the Russian Federation, the rights are also provided to some categories of citizens to receive.

Taxpayers categories who are provided with standard tax deductions to individuals are listed in paragraphs 1, 2, 4 of Article 218 of the Tax Code of the Russian Federation.

The law states that if the taxpayer has the right to several standard tax deductions at the same time, it is provided with one maximum of these deductions. At the same time, for example, deduction for children is maintained regardless of providing other standard tax deductions.

Consider the example of paragraph 4 of Article 218 of the Tax Code of the Russian Federation, standard tax deductions for a child (children):

This standard tax deduction is provided to a month, in which the taxpayer's income taxed at a rate of 13% and calculated by the growing outcome since the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when income exceeded this amount.

At the same time, the deductions are:

1400 rubles for the first child;

1400 rubles on the second child;

3000 rubles for the third and each subsequent child;

12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child up to 18 years old, or student full-time education, graduate student, alternator, intern, student under the age of 24, if he is Disabled I or II Group.

Note: If spouses besides common child There is a child from early marriages, then their overall child is considered to be the third.

Suppose, now that you, as a taxpayer, want to receive this tax deduction on your child (children).

Consider the procedure upon receipt of this tax deduction.

Note: This standard tax deduction Given to taxpayers, on the provision of a child (children).

1. You, as a taxpayer, you need to write an application for a standard tax deduction for a child (children) addressed to your employer.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

Certificate of birth or adoption (adoption) of the child;

Child's disability certificate (if a child is disabled);

Help is educational institution that the child is studying on the day office (if a child is a student);

Document on marriage registration between parents (passport or marriage registration certificate).

3. If you are the only parent (the only receiving parent), you will also need to prepare an additional copy of one of the following specified documentscertifying that you are the only parent:

Certificate of death of the second parent;

An extract from the decision of the court on the recognition of the second parent is missingly absent;

A certificate of the birth of a child compiled by the Mother of her statement (in form number 25, approved by the Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

A document certifying that the parent did not marry (passport).

4. If you are a guardian or trustee, you will also need an additional copy of one of the documents about the care or trusteeship over the child, namely:

Resolution of the guardianship and guardianship authority or an extract from the decision (decree) of the specified body to establish a child of the guardianship (guardianship);

Agreement on the implementation of guardianship or guardianship;

Agreement on the implementation of a guardianship over a minor citizen;

Treaty on the reception family.

5. After collecting all documents, you need to contact your employer with a statement about granting standard tax deduction for the child (children) and copies of the documents you collected.

To correctly determine the size of the deduction, you need to build the order of children according to their birth dates. The first birth of a child should stand older in age from children, regardless of whether it is provided with a deduction or not.

Note: If you, as a taxpayer, work simultaneously from several employers, you can get a deduction of only one employer at your choice.

An example of calculating the amount of standard tax deductions for children.

Egorova N.V. There are four children of age 16, 14, 7 and 5 years old. Monthly income (salary) Egorova N.V. It is 40,000 rubles. Egorova N.V. Submitted a written application addressed to his employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles, the third and fourth - 3,000 rubles per month.

As a result, the total amount of tax deduction amounted to 8,800 rubles per month.

Every month from January to July, the employer will calculate its employee Egorova N.V. Ndfl from the amount of 31,200 rubles received from the difference of taxable at a rate of 13% of income in the amount of 40,000 rubles and the amount of tax deduction of 8,800 rubles:

NDFL \u003d (40 000 rub. - 8 800 rub.) X 13% \u003d 4 056 rub.

Thus, on the hands of Egorova N.V. Total gets 35 944 rubles.

If Egorova N.V. did not file a statement on standard tax deduction And did not receive it, the employer would calculate the NDFL as follows:

NDFL \u003d 40 000 rub. x 13% \u003d 5 200 rubles, income for deducting NDFL would be 34,800 rubles.

Note: In case you the only parent Child, the size of deduction doubles. At the same time, finding parents in divorce and non-payment of alimony does not imply the lack of a second parent child and is not a reason for obtaining a double tax deduction.

The procedure for your actions when receiving a standard tax deduction If you did not receive it through the workshop or it was less than indicated in the law.

In this case, you have the right to get a standard tax deduction when submitting a tax return on personal income tax in tax authority At the end of the year at the place of their residence.

You need:

1. Fill out the tax return (in form 3-NDFL) at the end of the year.

2. Get a certificate from accounting at the place of your work on the amounts of accrued and retained taxes for the corresponding year in the form of 2-NDFL.

3. Prepare copies of documents confirming your right to receive a deduction for a child (children).

4. * Provide to the tax authority at the place of residence completed tax declaration with an application for receipt standard tax deduction and copies of documents confirming your right to receive a standard tax deduction.

* If the submitted tax declaration is calculated the amount of tax to return from the budget, you need to submit a tax authority to refund tax (together with tax Declarationor at the end of the cameral tax audit).

The amount of unnecessary paid tax is returned at your application within one month from the date of submitting a statement to the tax authority, but not earlier than the end of the desk tax audit (paragraph 6 of Article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming the right to a standard tax deduction to the tax authority, you need to have their originals to verify the tax inspector.

In this article, let's talk about how you can return 13% of the expenses for training, medicine, buying housing and other goals. The Tax Code provides ample opportunities for this, but they need to be able to use.

There is such a tax on the income of individuals (), which is 13%. He charged, for example, with your official salary. The usual worker does not even face with it, as an accountant is engaged in your company and you usually receive a salary with a deducted tax. These are entering the state budget and then the money received is distributed to various needs, including the payment of children's benefits, salaries of doctors, teachers, police, firefighters, deputies and other budget employees.

In some cases, the state will be discussed in this article, the state permits not to charge this tax, or return the inclined NDFL. In this way:

The tax deduction is a certain amount of income that is not taxed, or the refund of the income tax paid earlier by the previously paid by the income due to certain tax code, which includes, for example, the cost of purchasing residential property, training, treatment, Buying medicines and others.

Your company has accrued you 100,000 rubles salaries for the year. NDFL will amount to 13% of this amount. In the hands you will receive 100,000 - 13% \u003d 87 000 rubles.

But you made a deduction for teaching a child in the amount, for example, 50,000 rubles. This amount is subtracted from the total income: 100,000 - 50,000 \u003d 50,000 rubles. This is your taxable base after deduction.

And in the hands you get a completely different amount: 100,000 - (50,000 * 0.13) \u003d 93 500 rubles.

The difference between these results in the amount of 6,500 rubles can be obtained at the beginning of next year with one amount or part, already starting next month. About two deduction methods read in the appropriate chapter below.

By providing deductions, the state stimulates citizens to work officially, without any "salaries in envelopes", and at the same time redirects additional funds of citizens in construction, education and health care. There are also deductions for all employees who have children or participating in certain events. Read more about each type of benefits below.

Tax deduction is provided only when all the conditions established by law are met. For each type of deduction there is a package of documents to be provided to tax authorities. There are also their limitations.

Types of tax deductions

All deductions enshrined in Russian tax legislation are divided into four types:

1. Standard;
2. Social;
3. Property;
4. Investment;
5. Professional.

Consider more each of the deductions:

Standard tax deduction

The essence of the standard deduction is that each month a certain amount of income is not taxed. It is provided to either the taxpayer itself for participation in certain events (military actions, the liquidation of the Chernobyl accident and others), or to a child. Unlike other types of deductions, this is usually drawn up at the employer, although it is allowed to declare him and through the tax inspectorate. Article 218 of the Tax Code of the Russian Federation is regulated.

1 deduction 3000 rubles monthly (The benefits of the recipient - 13% of this amount - 390 rubles). The right to it have:

• Liquidators of the accident at the Chernobyl NPP and the victims of this accident (radiation disease).
• Liquidators of the consequences of nuclear tests and accidents.
• Disabled, injured, injury and diseases on military service
• Disabled in the Great Patriotic War.

2 deduction 500 rubles monthly (benefits of the recipient - 65 rubles). Provided:

• Heroes of the USSR and the Russian Federation
• Combat participants (having a corresponding certificate)
• Disabled (I, II groups, as well as disabled children)
• Other persons (full list - in paragraph 2. Article.218 of the Tax Code of the Russian Federation)

If it turns out that a person has the right to two deductions at once (for example, the Chernobyl accident was subsequently became the hero of Russia), then the largest of them is applied.

3 deduction for a child up to 18 years (as well as at the student and a student, cadet, graduate student, a resident or a disabled person - up to 24 years old) monthly before reaching the recipient of income of 350,000 rubles (for example, during a monthly salary of 40,000 rubles to achieve a 350-thousand limit will be needed 8 full months - All this time you will not pay income tax in the amount of deduction). It is provided to parents, guardians, adopters for their application, which is usually written in the employer's accounting. The sizes of deduction in 2020 are such:

• At the first and second child - 1,400 rubles (the monthly benefits of the recipient - 13% of this amount - 195 rubles per child).
• On the third and subsequent children - 3000 rubles. (The beneficiary's monthly benefit is 390 rubles).
• For each disabled child up to 18 years old and students, graduate student, intern, intern, student - up to 24 years old, if he is a disabled I or group II - 12,000 rubles. For parents and adoptive parents (monthly benefit benefit - 1560 rubles) and 6,000 rubles. For guardians and trustees (monthly benefits of the recipient - 780 rubles).

The only parent or adoptive agent, any standard deduction for children relies in a double size (but if a single mother, for example, get married again, the deduction becomes single again).

Also in a double deduction, you can get one of the parents if the second refuses its right.

Sergey Biryukov has a 12-year-old son, raises him alone. Monthly salary of Biryukova - 47 000 rubles. From this amount, it should pay 6110 rubles for personal income tax 6110 each month. At the beginning of the year, the taxpayer wrote a statement in the accounting department for the provision of standard deduction. His revenues will reach 350,000 rubles in August. Accordingly, the right to deduct Sergey receives from January to July. During this period, its savings on pay NDFL will be (1400 * 7 * 0.13) * 2 \u003d 2548 rubles.

Social tax deduction

Delegations of this type - partial compensation for the expenditures of individuals on education and medical service. On all social deductions, 120,000 rubles of tax breaks annually - that is, this amount of your income will not be taxed (and if the NDFL has already been listed, then at the end of the year it will be returned). It's small: you need to approach all the requirements tax legislationWork officially and spend a certain amount into paid medical or educational services.

1 deduction for paid medical services.

By returning personal income tax, you can compensate the following costs:

• Costs for treating their or their children and parents. This includes paid medical care in the hospital, clinic, at ambulance station, in a paid medical center. Treatment and dental prosthetics (except for cosmetic). Sanatorium-resort treatment (for their money, not from the trade union). Full list The services are contained in the Decree of the Government of the Russian Federation No. 201 dated 19.03.2001.
• Costs for medicines appointed in the treatment process.
• Expenditures on voluntary medical insurance (if the policy is paid by a citizen, not an employer).

Issue social deduction on listed services can be if medical institutions Have state license and registered in the territory of the Russian Federation. The contract must be concluded for each medical service, and the payment is confirmed by receipts. When buying drugs, the presence of a recipe on forms in form N 107 / y with a mark on granting a tax inspectorate.

2 deduction for paid educational services.

The Tax Code of the Russian Federation provides several grounds for learning deduction:

1. Own learning. This may be higher, secondary, additional education, short-term courses On any form (day, correspondence, evening, remote). Wherein educational institution must have a license for educational activities. Deduction can be obtained and when learning abroad.
2. Child learning under the age of 24. But here only full-time learning is allowed. The deduction can be obtained for studying a child in a paid school, in a private kindergarten, in retraining courses, in the schools of the supply and so on.
3. Training of the age of 24 years behind them. Also applies a full-time learning rule. Starting from 18 years later, the term "former swelling" is used in the application and declaration.
4. Learning brother or sisters until they are 24 years old. Mandatory requirement - full-time. Brother or sister can be both groundwhounds (from general mothers and father) and incomplete.

Unlike deduction for treatment, tax benefits for taking the spouse / spouse are not relying. It is impossible to receive a deduction of the school of aunt-uncle, grandparents, nephews, grandchildren and other not close relatives.

The size of the teaching deduction is not more than 120,000 rubles, if it comes to its own education, as well as on the formation of a brother / sister. For the training of children, as well as sweeping maximum deduction - 50,000 rubles.

All information about the tax deduction for learning with examples from real life is our article :.

3 deduct on the financing of the future pension. Regulated clause 4 of Art. 219 of the Tax Code of the Russian Federation. It is assumed to those who deduct the formation pension payments The following contributions:

• In non-state pension funds.
• IN insurance companies (Voluntary pension insurance and life insurance for more than 5 years).

The maximum amount of deduction is 120,000 rubles, but it is necessary to consider that this is a general figure for all social tax benefits. That is, if you have already issued a deduction for teaching a child by 50,000 rubles, then at what you can count in the same year when deciding for voluntary pension insurance - 120,000 - 50,000 \u003d 70,000 rubles (to return - 13% From this amount - 9100 rubles).

It is not necessary to enter into contracts for financing a future pension in their favor, one can form pension deductions of the spouse / spouse, parents / adoptive parents or children with disabilities.

4 deduction for charity. You can return 13% of your donations to the following organizations:

• List element
• List element
• List element

To obtain deductions, it is necessary to submit an agreement with a charitable organization or NPO. The deduction should not exceed 25% of the income received for the tax period.

Ivanov M.M. Translated into the Open Heart Foundation (NGO, financing operations for sick children) 300,000 rubles. Official annual income of Ivanova - 480,000 rubles. Accordingly, the deduction cannot exceed 480,000: 4 \u003d 120,000 rubles (to return - 13% of this amount: 15 600 rubles).

There are cases in which the deduction is not provided:

Note that charitable activities are regulated federal law № 135-FZ dated 11.08.1995.

Property tax deduction

From the name of the benefits, it is clear that it is provided for certain actions committed with property. Since most often we are talking about large sums Ndfl refund, such deductions are made up mainly through the tax inspectorate. Unlike social deductions unused in the current year, property can be transferred to the next year.

Return ndfl (13% of the amount of expenses) in the following actions:

1 Sale of property.

When selling residential real estate and shares in it, as well as land plots The maximum tax deduction is 1,000,000 rubles. This amount will be deducted from the cost of the apartment you sold, and the NDFL you pay only from the balance. That is, we would sell the apartment for 2.2 million rubles, without deduction, you would pay 286,000 rubles for income tax (13% of the amount received from the buyer). And using the deduction, NDFL you pay only from 1.2 million rubles (2,200,000 - 1,000,000), that is, 156,000 rubles. That is why the sellers often propose to enter in the contract of sale not real value Apartments, namely 1 million rubles - to take into account the deduction not to pay NDFL. But tax Service For a long time, this Fint has long, and such transactions are now increased attention.

Other property (cars, garages, non-residential premises) Installed deduction in 250,000 rubles. These amounts apply to all objects sold over the past year, taken together. We sell three cars for a total of 600,000 rubles, you will still receive a deduction only at 250,000 rubles. When selling a property that was in the equity or joint ownership (For example, her husband and wife) is deduction divided into two parts - in the proportions that owners are installed themselves.

Please note: the property that has been owned by your ownership for more than 3 years, NFFL is not subject to selling. Exception - Residential real estate. From May 1, 2018, it is not subject to income tax on sale if there was more than 5 years in your property (in addition to the donation agreement, under the contract of detention with dependency or just privatized - in these cases, a three-year term is still valid).

2 Purchase of an apartment, an isolated room, houses, cottages, land plot (or shares in any of these objects).

The deduction can be obtained both for ready and the object under construction. Until 2014, it was possible to return the NDFL only for one purchased object, now for as much as possible until the amount of deduction reach 2 million rubles. True, those who took advantage of their right to the old rules will not be able to re-issue a deduction.

Repair and finishing of housing purchased in the state of the draft finish (under deduction fall both materials and work). Organization of electrical, water, gas supply and sewage. Development project documentation. The underlying condition is the availability of all supporting documents: contracts, checks, receipts. For more information about this type of deduction, read the link below:

3 percent of PO mortgage loantaken to buy the above objects, as well as interest on the loan for refinancing mortgage.

Maximum deduction for paid interest on mortgage - 3,000,000 rubles. It can be provided only after registration of a deduction for the purchase of housing (maximum - 2,000,000 rubles), so that in fact the limit of deduction for the purchase of an apartment in a mortgage - 5,000,000 rubles. This means that the state theoretically can return to you the NDFL in the amount of 690,000 rubles.

Property deduction can be issued only if the property is located in Russia and is intended for people living.

In more detail about the property deduction for the purchase of housing in the mortgage with real examples Read here:

Investment tax deduction

Investment tax deduction can be obtained in three cases:

1. Deduction on income from the sale of securities who were owned for more than three years. This type of deduction does not include transactions performed on an individual investment account (hereinafter UNDER);
2. Deduction from the amount of cash submitted to IIS for three years. Deduction is limited by the amount of 400,000 rubles. per year, or 1.2 million rubles. for three years. In one year you can return 13% of 400.000 rubles., Or 52.000 rubles. This type of deduction is suitable only for hiring a fis.litsam, with the official "white" wages;
3. Deduction from income received from transactions with securities committed to IIS for three years. This type deductions are not tied to the salary and can be used by all, including individual entrepreneurs, as well as non-working people (for example, a family of two, where the husband works and the wife does not work, which can open iis in her name, but to credit there salary husband, or any other cash, including children's and benefits).

What kind securities can buy:

Professional tax deduction

This type of deduction is somewhat mansion. In fact, we are talking about benefits not so much on personal income tax as an entrepreneur tax. However, since this entrepreneur is an individual and formally pays income tax, the deduction falls into a common category to the other provided for the physicals.

Professional tax deduction is provided according to the following income types:

• Revenues individual entrepreneursin general tax mode (OK).
• Incomes of private notaries, lawyers and representatives of other professions earning private practice.
• Revenues under civil law agreements (contracting contracts, service and so on).
• Author's remuneration, as well as remuneration for performance or other use of works of science, literature and art. At the same time, the authors and inventors must be NFFL payers.

Professional deduction is provided for a complete amount of expenses (confirmed by contracts and receipts). If IP is not able to confirm the costs, it can declare the deduction of 20% of the income received. For some types of remuneration (copyright, for the execution of works, etc.) in the absence of confirming the costs of documents established a cost standard (full list - in paragraph 3 of Art. 221 of the Tax Code of the Russian Federation). For example, creators of video products - feature films or music clips - can declare deduction in the amount of 30% of their income, and the authors of music to these films are in the amount of 40% of the income.

Only those who paid it can return the NDFL. According to the Tax Code of the Russian Federation, the income tax deduction is entitled to receive:

• Citizens of the Russian Federation working on an employment or civil law contract and paying Ndfl;
• pensioners who continue to work or working in the reporting tax period;
• Foreigners conducted in Russia more than 180 days a year and paying NDFLs to the budget of the Russian Federation;
• Citizens of the Russian Federation and the residents-residents of the Russian Federation, which was owned by the property of less than three or five years (see above in the chapter "Property Tax deduction").

Where to apply for deduction

IN russian legislation To return personal income tax, there are two ways: through the tax inspection or through the employer. Each of these methods has its own order of registration.

Method # 1. Return tax via IFTS

To receive deduction in the tax inspection at the place of registration is more convenient if you need the entire annual deduction amount right away. You can make a benefit at any time at the end of the reporting year. For example, if you bought an apartment in 2019, to declare a desire to get a deduction from January 1, 2020.

Income tax will be returned for the reporting year in the amount of NDFL paid by you, but not more than 13% of actual expenses.

The deduction procedure is uncomplicated. The order of it is:

1. Collect a package of documents. Part of the papers - general for all deductions, part is specific to each type of benefits. Below in the corresponding chapter shows a detailed list.
2. Submission of documents in IFTS at the place of registration. It is possible to do this personally, mailing, through a trustee or by electronic communication channels through the site nalog.ru. If you do not know the actual address of your inspection, find it the easiest way to special services - for example, here: https://service.nalog.ru/addrno.do.
3. Cameral check. For several months, your documents are verified for compliance with formal requirements. All data in the provided papers must coincide with information in other documents.
4. Return of income tax on your bank account.

Method # 2. Return tax through employer

In this case, you will receive a deduction in parts: NDFL with salaries is not held, the amount accrued by the accounting is coming to getting. Another feature of this method is that it is not necessary to wait for the end of the year, money can be obtained already in the current one. And in January of next year you have the right to issue a balance of deductions through the IFX and get the entire remaining amount paid in the previous year NDFL.

Alexander D. was held in August-September 2017 to state procurement courses, spending 43,000 rubles on them and produced prosthetic teeth in the amount of 214,000 rubles. Immediately at the end of the courses, he made a deduction from the employer and since October began to receive salary in full, without hold Ndfl (The amount of official incomprehensible income tax amounted to 24800 rubles / month). Thus, for October, November and December, the deduction used was 74400 rubles. The maximum amount of social deduction is 120,000 rubles. At the end of 2017, Alexander D. took advantage of the right to return the balance of the income tax paid through IFTS in 2017 (January-September). Income D. for 9 months of 2017 amounted to 24800 * 9 \u003d 223,900 rubles, but the NDFL returned to him only from 45,600 rubles (120,000 - 74,400 rubles, already used in 2017)

To return the incl. Ndfl through the employer, you must do the following:

1. Prepare a package of documents. The list is different from the designer of deduction through the IFTS. A detailed list - in the chapter "necessary for tax deductions of documents".
2. Submit documents to the Tax Inspectorate. It is done in the same way as when decaying the deduction through the IFTS: personally, by mail, in electronic form through personal Area on nalog.ru or through a trustee. Within 30 days, the IFTS is required to give you a notice for the employer about the presence of your right to tax deduction.
3. Further you need to transfer the resulting in tax Notice Employer. To paper from the tax, it is necessary to apply an application for deduction (sample - on the site nalog.ru). You will get a salary without holding personal income tax, you will receive a notification from the month to the moment until the deduction is exhausted or the year will not end. Next year, it is necessary to go again to the IFTS notice for the employer.

There is a common document and list for all deductions required in each case.

General List of Documents:

List of documents for receiving deductions for relatives (children / parents / brothers / sisters / spouses):

• Copies of birth certificates, children, brothers and sisters (confirmation of kinship);
• Copy of Marriage Certificate

List of documents for deduction for treatment / drug acquisition

Treatment in medical institution (hospital, polyclinic, ambulance station, paid medical center):

• Contract with medical institution - original and copy. The contract must indicate the cost of services.
• Help confirming payment under the contract (must contain the patient's medical record number and its, as well as the code of the category of treatment: "1" - the usual, "2" is expensive).
• Copy of the license of a medical institution.

Purchase of drugs:

• Original recipe for form 107-1 / y with a stamp "for tax authorities.
• Checks, receipts, payment orders (for payment confirmation)
• Help on the absence of an expensive drug in the medical institution (prepared in case of self-payment of the patient of expensive drugs written by the doctor).

Conclusion of voluntary treaty medical insurance:

• Copy of contract voluntary insurance
• Copy of the license of the insurance company
• Receipt or check for payment of the insurance premium

List of documents to receive deduction for training:

• A copy of the contract for training decorated in the name of the payer.
• A copy of the license of the educational organization, certified by the seal of this organization.
• Copies of receipts, checks or other payment documents confirming the payment of the educational service.

List of documents for receiving property deduction:

• Documents confirming the sale or purchase of real estate: contract of sale, act of acceptance and transmission, receipt, bank payment order.
• Documents confirming the ownership of purchased housing (extract from EGRN or certificate of ownership. If the object is purchased at the stage shared construction - a copy of the contract of equity participation.
• Credit contractconfirming the target loan nature (original and copy of each page).
• Help from the bank about the interest paid in the reporting year.

List of documents for deducting mortgage percentages:

• Help from the bank about the interest paid in the reporting year. Usually it is given either immediately, but for money, or for free, but in a month.

Tax return time depend on the process of registration.

When decorated through the IFTS

You can get a deduction through the tax inspection in about 4 months, starting from January 1 of the next year. That is, if you, let's, have been trained in a driving school in 2019, then from January 1, 2020, have the right to submit documents on return of NDFL. Three months goes to cameral checks of the 3-NDFL declaration. If everything is in order, another 30 days - to list the return tax. If you make out a deduction for the purchase of real estate, the four-month term is valid only in the first year. When switching unused balance to the next tax period cameral check Documents for deduction goes much faster - when submitting a declaration in the first days of January, money can be obtained already in February.

When making an employer

It is possible to receive a deduction (in the form of salaries without deduction of NDFL) from the next month after the provision of your organization's notification from the tax inspectorate on the right to deduct, as well as applications for the provision of this deduction. If we are talking about property deductions passing to the next year in the event of an incomplete use, then they can be issued at the employer and in the future, but more logically return the remnant of personal income tax by one amount by submitting documents to the IFTS.

Frequently asked Questions

- How does the amount of deduction correlate with the sum of the returned personal income tax? Fuck in the calculations.

- If you explain simple words, then deduction is the amount of your income from which you will be returned by NDFL when buying an apartment, learning, treatment, etc. (This income size is deducted from the taxable tax, hence the name - deduction). Since income tax in the Russian Federation - 13%, then you will be returned to you this percentage from the 3-inclusion declaration declared in the declaration. The size of the deduction is equal to your training spending, treatment, shopping and so on. At the same time, the deduction cannot be more than the maximum established by the Tax Code. For example, a limit of property deduction when buying housing - 2 million rubles. It means that even with a much more expensive purchase will be returned to you, at the most, 13% of 2 million, that is, 260,000 rubles. And if the purchase cost less than 2 million, then 13% of it will be returned full value (This cost will be considered a tax deduction).

- Is the value of the bank and the type of invoice when applying for NDFL Return? Are there any restrictions?

- The Federal Tax Service works only with russian banks (or by Russian "daughters" of foreign banks registered in the Russian Federation). The account must be ruble. Otherwise, there are no restrictions: money is listed and cards, and on. Account details must be assured in a bank and provide in the IFNS together with a statement for the return of tax.

- Last year I bought an apartment andought the driving school. Need to fill out two declarations or one enough?

- For each year one declaration is served in which you can specify all your expenses for this period. It can be declared deduction in both the purchase of housing and training. Please note: only the paid personal income tax can return you, so if the deduction exceeds the income, then it is better to declare a social deduction - it cannot be transferred to the next tax period.

- I work in three works. When submitting a declaration, do I have to attach three references 2-NDFL?

- How much help help is your solution. If income on one workplace is enough to exhaust deductions, other income can not be declared. But most often you have to specify all income and submit all references in the form in the IFTS.

Conclusion

Tax deductions - the benefit that the state encourages recipients of paid medical and educational services, buyers of housing, benefactors and representatives of individual professions.

Each of them is entitled to compensate for 13% of its expenses in the form of returned personal income tax. At the same time, the Tax Code establishes restrictions on different types deductions to avoid abuse and excessive budget spending.

The following types of deductions are provided in the Tax Code of the Russian Federation:

• Standard
• Social
• Property
• Professional

You can get any of them in two ways: through the tax inspection at the place of registration or through the employer.

To make a deduction, you need to submit a package of documents, and there is basic set (For all types of benefits), and there is a specific deduction for each type.

In general, the return of personal income tax through the tax inspection takes up to four months, and the deduction through the employer can be started to receive the next month after the transfer of the employer notice from the IFTS on the presence of your rights to deduct.

The tax deduction is the amount that reduces the estimated database when calculating the tax on the income of individuals taxable at a rate of 13%. The resulting income for the year to be taxed at a rate of 13% may be reduced by the amount of tax deduction. The amount of income left after deduction is called a taxable base. The deductions are provided to citizens who are residents of the Russian Federation who receive income on the territory of the Russian Federation and paying taxes at a rate of 13%. Citizens exempted from taxes, as well as paying taxes at other rates (6%, 9%, 15%, 30%, etc.) can not claim tax deductions.

Right to deduct

Right to take advantage of tax deductions individuals. The essence of the procedure is to reduce the taxable base for a certain amount that may be, including fixed. As a result, the payers receive large sums After holding ndfl with a smaller part of income.

Example 1.

Income Shiryaeva K.O. In April 2017 amounted to 25,000 rubles. With the accrued amount, the NDFL in the amount of 13% is 3,250 rubles. To get the payment will be 21,750 rubles. If there are deductions of 5,800 rubles, the taxable base is reduced and will amount to 25,000 rubles - 5,800 rubles \u003d 19 200 rubles. The departored NDFL is 19,200 * 13% \u003d 2,496 rubles. The amount to obtain 25 000 rubles - 2,496 rubles \u003d 22,504 rubles, which is 754 rubles more than without the use of deductions.

The deductions are provided at the request of the taxpayers themselves, are divided into the following categories: standard, property, social, investment. The right to deduction appears in the presence of certain events, including the purchase of property, training, conducting health procedures.

Standard tax deductions

In accordance with the norms enshrined in Article 218 Tax Code RF, the following deductions include:

Size of deduction	Who is provided with a standard tax deduction
3000ruble	- persons who received radiation disease and other diseases associated due to the catastrophe at the Chernobyl NPP, or with the work on the elimination of the consequences of the catastrophe at the Chernobyl NPP - participants of the liquidation of nuclear accidents and nuclear testing - Disabled in the Great - disabled among military personnel who have been disabled I, II and III groups due to injury, contusion or injury obtained in military service, or obtained due to the disease during the period of service and D.R.
500 rubles	- Heroes of the USSR and the Russian Federation - participants of hostilities - Disabled children and disabled I and II groups and D.R.

The tax deductions provided to parents - in the general case, each, spouses, adoptive parents, guardians in the amount:

Example 2.

The employee of Kulakova 3 children, the 1st of which is recognized as disabled. total amount The deductions will be (1,400 +12,000) + 1,400 + 3,000 \u003d 17,800 rubles.

The deductions are provided for children under 18 years or full-time students under 24 years.

The provision of deduction in two-dimensional size is established for single parents and widows.
Important: The considered deductions are paid only if the taxpayer salary during the year does not exceed 350,000 rubles.

What basis is the standard NFFL deduction

To obtain a deduction, the employee must submit to the employer (paragraph 3 of Art. 218 of the Tax Code of the Russian Federation):

• application for deduction;
• documents confirming the right to deduct.

We give a list of documents that the employee must submit, on the example of some standard deductions:

View of the standard deduction of personal income tax	Documents confirming the right to deduct
Deduction for children parents	A copy of the child's birth certificate (if an employee has several children, then we need certificates of birth of all children (even adults) to correctly determine the number of children and the order of their birth) Other documents may also be needed depending on the situation (for example, disability certificate, if a child is a disabled)
Defaway worker-disabled I or group II	Copy of disability certificate
Deduction to the hero of the Russian Federation	Copy of the Hero Hero Certificate

Registration of standard deductions: Procedure and Documents

The deductions under consideration combines the similarity of the procedure for making many of them. So, each of them can be obtained in 2 ways:

• when accessing the employer;
• when contacting FTS.

When contacting the employer:

1. Write an application for the provision of deductionTo which the taxpayer has the right. The application is drawn up in an arbitrary form, but better clarification in accounting, what formulations must be specified in this document. The application is applied only once. But if the size of the deduction has changed, then you need to write a new statement with the provision of necessary documents.
2. Provide the necessary set of documentsthat confirm the tax deduction. After the documents are transmitted to the employer, the taxpayer's salary will be calculated when the NDFL accrued is reduced to it with the deduction used.

Example:

Kuznetsov V.V. It was hired to work in the organization in which his salary for an employment contract is 40,000 rubles per month. The tax in the amount of 5,200 rubles is held monthly - NDFL at a rate of 13%. "Clean" Kuznetsov V.V. It turns out, thus, 34,800 rubles.

As a participant in the elimination of the consequences of the accident on the Chernobyl, Kuznetsov V.V. It draws up a standard tax deduction at the employer in accordance with the legislation. This deduction is calculated from the amount of 3,000 rubles. In fact, it will be represented in the amount of 13% of this amount, that is, equal to 390 rubles.

Thus, NDFL with a monthly salaries Kuznetsov V.V. After registration of deduction decreases by 390 rubles (the salary increases for this amount). "Clean" he receives 35,90 rubles.

When contacting the Federal Tax Service:

1. Collect package of documents:

• help 2-NDFL (drawn up in the accounting department of the firm-employer);
• the 3-NDFL declaration (is issued by the taxpayer independently or when contacting a specialized firm);
• documents confirming the right to deduct, such as birth certificate, certificate from the educational institution (if a child over 18 years old)
• application for deduction on the prescribed form.

1. Provide a package of documents in the FTS at the end of the yearFor which the 3-NDF declaration is filled.

If the documents are all in order, the tax service will be transferred to the bank account within 4 months, which is listed in the application. IN this case The size of the deduction will be determined, above all, the amount of the amount for calculating the deduction, which is determined by law, and in part - the size of the NDFL paid in the year for which the deduction is submitted.

Example:

Kuznetsova V.V. Four children. From January 2016, he works in the organization. Its monthly salary - 40,000 rubles, NDFL from it - 5,200 rubles, the amount of hand - 34,800 rubles. Sending documents to the standard deduction, Kuznetsov V.V. will receive a deduction monthly:

with the amount of 1,400 rubles for the first child (182 rubles);

with the amount of 1,400 rubles for the second child (182 rubles);

with the amount of 3000 rubles for the third child (390 rubles);

with the amount of 3000 rubles for the fourth child (390 rubles).

In total, the monthly deduction will be thus 1144 rubles. This amount will be reduced by NDFL from the Salary of Kuznetsov V.V., and also, accordingly, the amount issued to him in hand is increased.

If Kuznetsov V.V. Prefer to make a deduction in the FTS for 2016, will receive deductions for 12 months immediately, that is, the amount of 13,728 rubles (1144 * 12).

Questions - Answers

Question number 1: The parent of two children is working at the enterprise from the middle of the year, how to correctly issue standard tax deductions?

When the taxpayer receives work not since the beginning of the year, the employer is obliged to issue a tax deduction, taking into account the proceeds obtained at the last place used to receive deductions from the beginning of the tax period. This will require a certificate from previous work on the amount of income.

Question number 2: The employee was born a child, but they are not married to a child with her mother. In the Certificate of Birth in the column "Father" written by F. I. O. Officer. Does he have the right to children's deduction?

Yes, the employee has the right to deduct. It is only necessary to ask for additional documents.

The employee is officially the father of the child - his surname inscribed in the testimony. But since the marriage is not registered, it is necessary to confirm that the employee provides a child. For example, the Mom statement is suitable that the Father is involved in providing a child.