How to get a social tax deduction to a pensioner. Property deduction: how to arrange working pensioners

Quite often, pensioners are forced to use paid medical services. After all, the volume of services included in the state-guaranteed list is often missing.

In Russia, it is possible to refund part of the cost expensive treatmentwhat can be well supported family budget. Does the pensioners laid a tax deduction and how to get it? The answer to this question depends on whether they continue to work at the time of refund.

Tax deduction for treatment is included in the social deduction group. They can receive taxpayers who during the payment of medical care have had income taxable income tax in the amount of 13%.

The maximum amount of medical deduction is now 120,000 rubles. This means that regardless of the actual amount of costs, it is possible to get from the state a sum of no more than 15600 rubles. (120000 * 13%).

But this restriction is not valid for expensive medical serviceswhich are contained in the list approved by the Government. If a health care is expensive and in the certificate from medical institution It is worth the service code "02", then you can return the tax taking into account full value Treatment.

How is the refund? To do this, the applicant needs to collect documents for the tax inspectorate, confirming its costs of medical purposes. (Help from the medical institution and payment documents - Checks, PKO), And also fill out a declaration of 3-NDFL form.

To the above documents attached a statement on the established form in which you need to specify the details to transfer the NDFL funds. It may be pension Card or savings book.

In general disabled pensioners Can not get a social tax deduction. After all, they do not have income that are raised at the rate of NDFL 13%. According to the current legislation, the pension in Russia is exempt from taxation.

The only type of deduction that relies not to non-working pensioners is a property deduction. It is provided only if they have reached a well-deserved rest of no more than 3 years ago.

But if the pensioner worked in that period in which he needed paid medical care, then the refund can be issued.

For example, a citizen Petrova retired in 2013. In 2012, she acquired medicines in the amount of 35,000 rubles. For 2012 she received a salary at an enterprise in the amount of 300 thousand rubles. (25,000 rubles per month).

The departored NDFL from the indicated remuneration was 39,000 rubles. (300000 * 13%), which gives it the right to make a deduction. Spent amount of 35,000 rubles. Less limit at 120000 rubles. Accordingly, it can be accounted for in full. The size of the deduction will be 4550 rubles. (35000 * 13%).

Some non-working pensioners have incomes that are subject to NDFL. The most common sources of replenishment of the family budget are the most common:

renting apartments (official);
sale of cars or apartments that were owned for less than 3 years;
receiving a pension not from the budget of the FIU.

The presence of such sources of income allows them to apply for a tax deduction from the state, or reduce the taxable base due to the costs of medical goals.

For example, Pensioner Fedorenko sold the car in 2015 for 300,000 rubles. (He bought it for 200,000 rubles. in 2014). In the same year, he paid for dental services worth 40,000 rubles. Taxable base in this case will be calculated as follows: (300,000 - 200,000) - 40 000 \u003d 60000 rubles. Ndfl size will be 7,800 rubles. If Fedorenko did not apply a medical tax deduction, he should have been transferred to the budget of 13,000 rubles.

It should be borne in mind that the deduction may be made not only by the pensioner himself, but also his closest relatives. Among them is a son or daughter, as well as a spouse.

Refillment takes place in general. To the standard package of documents for the FTS, you must attach documents confirming the relationship.

It is also necessary to take into account that the certificate from the medical institution about the size of incurred costs must be made to the name of a relative issue return of NDFL.

Many pensioners after reaching a well-deserved rest continue to work. For working pensioners there are no barriers to deduct. It is worth noting that we are talking about official employment, which implies retention and transfer to the budget employer NDFL 13%.

The procedure for obtaining deductions for medical purposes for employed pensioners is no different from the order acting in relation to workers. In the declaration provided to the tax service, it is not necessary to indicate the size of the pension, but only taxable income.

It is important to take into account that the amount of the return may not exceed the size of the paid NDFL.

For example, a pensioner of Alferov suffered a surgical surgery on the stomach, worth 350,000 rubles. His wage is 18,000 rubles. Monthly, pension - 12,000 rubles. The size of NDFL, held with Alferov for the year amounted to 28080 rubles. (18000 * 13%).

The surgical operation refers to expensive treatment, it means that it costs for it are taken into account without the use of a limit of 120,000 rubles. With the amount of 350,000 rubles. The return of 45500 rubles is relying, but Alferov paid NDFLs only 28080 rubles. Therefore, he has the right to return only this smaller amount.

conclusions

Thus, to obtain a medical tax deduction requires a pensioner to have income taxable at a rate of 13%. It can be both revenues from the main work and from alternative sources. (for example, leasing property). Defined for a non-working pensioner can arrange its closest relatives.

The maximum deduction of medicine in the general case is 15600 rubles. If we are talking about expensive treatment, the amount of returned funds is limited only by the size of the NDFL in the year.

Last update March 2019

As a general rule, the property tax deduction when buying housing can only be obtained by those taxpayers, the incomes of which are taxed (NDFL) at a rate of 13%.

Since the tax on pension income is not held (paragraph 2 of Article 217 of the Tax Code of the Russian Federation), pensioners who have a source of income only pension, in most cases can not receive property deduction when buying a housing (letter of the Federal Tax Service of Russia of 15.05.2013 4-3 / [Email Protected], Letters of the Ministry of Finance dated June 29, 2011 No. 03-04-05 / 5-455, from 09/24/2013 No. 03-04-05 / 39618). Exception is opportunity in certain conditions transfer deduction for past yearsprovided by pensioners Federal law №330-FZ dated November 1, 2011.

It is also necessary to immediately note that if the pensioner does not officially work, but has another additional income from which the NDFL pays at a rate of 13% (for example, revenues from the delivery of real estate for rent, or from the sale of property), he has the right to use the property deduction and return (Reduce) Taxes from these income.

Transfer of property deduction by pensioners

Until 2012, if the pensioner did not have additional income, he could not receive deduction. However, from January 1, 2012, a special procedure for the transfer of deduction remains for persons receiving pensions was added to the Tax Code. Now, in accordance with paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, the pensioner has the right to transfer the remainder of the property deduction "to the preceding tax periods, but not more than three, directly preceding the tax period in which the transferred balance of property tax deductions was formed." The wording of the transfer of deduction in the tax code and the letters of the controlling authorities is quite complex and confusing. If we talk simple language, regardless of when an apartment was purchased, a pensioner may in most cases get a deduction (return the paid tax) for the 4th last calendar years (respectively, in 2019 it can return the tax for 2018, 2017, 2016 and 2015).

The only thing is important to remember:

submit documents to deduction not earlier than the end of the calendar year in which housing was purchased. For example, if the apartment was purchased in 2018, it is possible to submit documents for deduction only in 2019 (accordingly, it will be possible to return the tax for 2018-2015);
it is impossible to receive deduction of more than 4 last calendar years. For example, in 2019, under no circumstances to return the tax for 2014 ("transfer of property deduction by pensioners").
if in the calendar year the pensioner did not have income, then he had nothing to return. For example, if the pensioner retired 5 years ago and since then does not work, then he will not be able to return anything.

Example: In 2017, Filatov M.V. He retired, and in 2018 he bought an apartment. To take the right to property deduction, Filatov will need to wait for the end of the calendar year, and in 2019 he will be able to submit documents for the return of tax in tax inspection. Since in 2018 the Filatov was already retired (and did not receive taxable income), he will be able to receive a deduction for 2017 (that part of the year, when he still worked), 2016 and 2015.

Example: In 2017, Kireeva L.L. I bought an apartment. At the end of 2017 and 2018, she filed documents to the tax inspection and received a part of the property deduction (returned paid tax for 2017 and 2018). In 2019, Kireeva retired. Accordingly, after retirement in 2019, Kireyev can use the right to transfer the deduction and return the paid tax over four recent years (2018, 2017, 2016, 2015). Since for the years 2017 and 2018, it has already received a deduction, then it will be able to submit documents for deduction only for the years 2015 and 2016. Also at the end of 2019 (in 2020), she will be able to return the tax for 2019 (the period when she worked).

note: In the case of transferring detection of the declaration, filled in reverse sequence. For example, when transferring a deduction for 2017-2015, the declarations will be filled in the following sequence: 2017, 2016 (the remains of deductions from 2017 will be transferred to it), 2015 (it will be transferred to the deductions from 2016).

Working pensioner

Earlier in the Tax Code contained a restriction on which retirees operating (receiving income) could not transfer property deduction. However, from January 1, 2014, changes were made to the Tax Code of the Russian Federation that removed this absurd restriction. Accordingly, since 2014, not only pensioners who do not have income can take advantage of the property deduction for the previous three years. labor activity. (Letter of the Federal Tax Service of Russia dated April 28, 2014 No. BS-4-11 / [Email Protected], Letters of the Ministry of Finance of Russia of 05/15/2015 No. 03-04-05 / 27966 and dated 04/17/2014 No. 03-04-07 / 17776).

Example: In 2017, Zhuravlev A.K. Reached the retirement age, but continued to work. In 2018, he acquired an apartment worth 3 million rubles. At the end of 2018 (in 2019) Zhuravlev AK Will be able to submit documents to the Tax Inspectorate at the Registration Place for Property Detection for 2018, 2017, 2016, 2015 (as it is a pensioner and has the right to transfer a deduction). In the event that the tax paid for 2015-2018 is not enough to fully exhaust deduction, he will be able to continue to receive it in the following years.

Obtaining property deduction for additional income

First of all, I would like to note that if a pensioner has any income that is subject to income tax at a rate of 13% (NDFL), then it can apply property to him for the purchase of housing (letters of the Ministry of Finance of Russia from 06.03.2013 N 03- 04-05 / 7-181, dated 21.12.2012 No. 03-04-05 / 7-1419, a letter of the Federal Tax Service of Russia dated 04/06/2011 N KE-4-3 / [Email Protected])

Examples of such income may be:

income from renting an apartment;
income from the sale of property (for example, apartments);
additional non-state pension;
salary (if the pensioner continues to work on pensions);

Example: Pensioner Apple O.V. She receives a public retirement, and she also officially leases an apartment. The cash that she receives from renting an apartment is subject to income tax (Apple O.V. every year submits a 3-NDFL declaration, where declares income from renting an apartment and pays tax). In 2018, Yablokova O.V. I bought myself another apartment. Starting from 2019, Apple O.V. It is entitled to apply the property deduction from buying to the apartment to the tax of the apartment for rent. Accordingly, Apple will not pay the tax from renting an apartment to a complete exhaustion of the property deduction.

Example: Vasilyev V.V. Retired in 2009. In 2018, Vasilyev V.V. Sold an apartment with which he owned less than 3 years to 2 million rubles. and bought a house for 5 million rubles. Since Vasilyev owned an apartment for less than 3 years, then it should pay tax on income (13%) in the amount of 130 thousand rubles. (based on what he used standard deduction When selling property to reduce the highest amount per million rubles).

When buying a house at Vasilyeva V.V. The right to use the tax property deduction when buying housing in the amount of the maximum deduction amount - 2 million rubles. (260 thousand rubles. To return). Since the purchase of the house and the sale of the apartment is carried out in one calendar year, the taxpayer has the right to make taxes of tax. Accordingly, Vasilyev V.V. It should not pay tax on revenues from the sale of an apartment, and he also forms an unused balance of property deduction in the amount of 1 million rubles. (130 thousand RUB. To return). He will be able to use the remainder of the property deduction if other income tax will appear in the future income tax at a rate of 13%.

Do not forget about the spouse

In conclusion, we note that if the pensioner is official marriage, and his spouse (s) has income taxable income tax (NDFL), then in some cases a deduction can be obtained through it.

In Russia, for citizens who reached retirement age, a large number of diverse benefits covering all spheres of life are envisaged. Within the framework of this article, all permissible benefits will not be listed, it is possible to study the nuances associated with benefits in detail, which receives each pensioner in the process of acquiring a personal apartment or house outside. This directly concerns the tax deduction for pensioners when buying an apartment in 2019, there was no changes in which since 2012.

The article can be found if a pensioner can get a tax deduction when buying an apartment in 2019, which categories and types of pensioners have favorable benefits of this category, describes the procedure for submitting the necessary documents that may be required for registration of benefits, and as a pensioner to receive a tax deduction when buying Apartments.

It should be noted that not any pensioner of Russia in achieving a certain age category leaves the place of work. In other words, there are working, and there are non-working retirees in the official labor position, and the benefits in the form of deductions for them are provided with a variety.

For an officially arranged pensioner, the situation with obtaining benefits is similar to the receipt of them by each working citizen of the Russian Federation. The pensioner who is busy at an official workplace pays a tax in the amount of 13%. According to modern legislation, people who pay tax, it is necessary to return a certain part of the amount of paid NDFL for funds, which were spent on real estate, worth not exceeding 2 million rubles. Fully return funds to the account in the amount of 260,000 rubles. That's what it is .

Since 2015, all officially official pensioners and not official working employment have the right to apply with a competently compiled statement to the organization for accounting for the previously paid labor tax in a time period of three years before the right to receive a standard deduction.

Modern legislation does special way regulates general order Accrued individuals located deductions. To completely return due to 13%, you will need to perform the following actions:

Purchase a house or apartment, correctly issued all required documentsconfirming the fact of ownership of housing.
Contact B. standard accounting Under the workplace for registration and receipt of reference regarding the fact that a person paid personal income tax every month. Required certificate issued in a special formal formal form 2-NDFL.
On a special official form in tax Organization On registration you need to fill out a special declaration of 3-NDFL form.

In the process of appealing for a legitimate return, equal to 13% of the amount, which was spent on the purchase of an apartment, must be taken into account that spending on the finishing and finishing and repair work. To carry out this operation, one condition should be respected.

In the official contract of sale, it is important to indicate that the apartment or the house was acquired in poor condition, which was attended by certain shortcomings that had to be eliminated independently. Only it is possible to include the means spent on the finish in the amount that will be taken as a basis at the calculation of 13%.

It is worth noting that if the received income in fact does not reach the limitation of 2 million rubles established by law, it will be necessary to execute documents for obtaining property tax For several operations related to the property purchase of real estate. Similar deductions can be issued until the amount is equal to 260 thousand rubles.

Deduction for non-working

Returning tax non-working pensioners when buying an apartment in 2019 is more difficult in action by the situation. As soon as the pensioner officially retires and is not employed, the return of tax in 13% will be carried out from previously paid taxes.

As you know, pensioners are completely on the content state budgetBut there are no deductions to NDFL. Several years ago, the law was indicated that not providing such payments does not receive the rights to accrual deductions from the purchase of housing.

After 2012, certain changes were made in the tax. According to the new rules, not even working an elderly person still has the right to receive official deduction, like all other citizens of Russia.

In this case, the following is important: Receipt to the account social deduction It is carried out in a slightly different scheme - it is done in the reverse order. The scheme of obtaining property deduction to pensioners is quite simple. Modern organizations take a tax on accrued income, which was paid over the extreme three years before an official recreation.

For example, a person moved to the status of a pensioner to the end of 2013, and the property for living was purchased in 2014. This says that the data in the service was filed next year. Among the main documents can be noted a certificate of taxes from 2011 to 2013.

A similar scheme of registration and receipt of deduction for not working is implied by a special listing of previously unsuccessful social benefits Over the past time period, only at least three years. This is the perfect opportunity to use preferential payout all over.

A prerequisite for deduction is strictly official income. Otherwise, do not get such a benefit.

If the year of formal access to the older retirement and the year of acquiring an apartment coincide, in the process of determining the desired period, the deduction of 13% will begin with this year.

The order of registration and calculation of deduction

The refund mechanism and generally accepted legislation is equally for all citizens without exception. It will be necessary to issue such documents:

It is required to fill out the official declaration of 3-NDFL.
Writing a statement.
Certificates of elderly people who do not have official employment regarding payment desired size NDFL.
Documents officially confirming personal right to real estate.
Receipts about the acquisition of materials for repair work.

A package of documents is submitted to the organization, and will only wait a bit. For about three months, the tax officers will check all documents that the accuracy of the specified data. If no problems are detected, official notification will come that the petition was approved. After that, you will need to visit the official registration service, indicate the full number provided by the Special Blanc. bank account. There will be transferred to the money of the appointed benefits.

Funds in the form of cash are not charged, the account must be opened exclusively in the Russian institution, and not in other countries.

If, when checking, employees of the organization will detect certain inaccuracies, lack of information, the applicant will be notified with the requirement of clarifications and explanations.

Important moments upon receipt of funds

Pensioners do not need to ignore certain features in the process of paperwork on benefits. It is necessary to remember that a pensioner who has no official employment receives the result in the three past years, which was preceded by the acquisition of housing.

It says that if the property was purchased in 2014, and the pensioner was officially officially a year ago and filed a competently compiled petition in 2015, it would be lost a year, as it would not be taken into account. Accordingly, the amount of accrued benefits will be an order of magnitude less. If the property is purchased with someone in a share, the amount will be accrued precisely on the incurred part of the spending.

Summing up

The pensioner, as an ordinary officially working Citizen, has the official right to receive his deduction through his employer. You need to contact the service with a competently written statement. If a pensioner works part-time, employees at personal discretion will determine the overall order of employers who will have benefits.

Tax deduction for pensioners who bought real estate, has features of granting. On the occurrence of the right to benefit, the exit to the deserved leave, the current employment, the presence of additional income and other circumstances are influenced. Depending on them, the order of design changes.

Can a pensioner get deduction

Property deduction It implies compensation of a part of the funds spent on the purchase of real estate. By general rules All citizens of the Russian Federation, which have official income and paying 13% in the budget may apply for him.

Important moments of granting benefits are:

Accommodation acquired for own or borrowed money.
The seller and the buyer do not have related ties.

Pensioners as a socially protected category have income in the form of a pension. Ndfl is not held with it, it means that there is nothing to return. However, the law allows deduction under certain conditions. In addition, some citizens who have reached retirement age continue to work and deduct taxes.

Non-working

According to p. 10 art. 220 NK R.F. As working and non-working pensioners, the remnant deduction remains is allowed for past years, but not more than 3 years since the purchase. For example, the apartment acquired in 2017, which means that the benefit can be declared for 2016, 2015 and 2014.

The conditions must be followed:

pension is paid in the established legislative procedure;
the right to compensation for NDFLs has been preserved;
the transfer of the residue falls on the years in which the tax was held.

If the non-working pensioner is officially more officially employed, he has the right to transfer the remaining amount for future periods.

Example 1.

Ivanova, A. A. I received a well-deserved stay in October 2015 and no earnings from this time except pension did not have. In 2017, she acquired a living space, next year submitted an application for compensation.

To make a refund possible with the NDFL paid for three years before the purchase: 2014, 2015 and 2016. But in 2016 it did not work, so only 2014 and 2015 will take into account.

Example 2.

Petrova O. M. Retired in 2012 and no longer worked, and in 2017 acquired a room. The residue is postponed for 2014-2016. In these periods, she did not have earnings, it means that it was not supposed to her.

ATTENTION! If the non-working pensioner has an additional income, for example, from rental housing, and deducts 13% from it, it becomes a contender for benefit on the same conditions as employed.

Working

Tax deduction to working retirees is provided as on general rightsand according to your status. That is, he can get a refund for that year in which the real estate bought, and for the previous three in the presence of income in them. The deferment may be distributed for 4 years, provided that at that time there was a taxable income.

Tip! Writing an application for refund is recommended in the year following the year of buying an apartment.

According to art. 78 Tax Code of the Russian Federation, The number of years to transfer the residue will be reduced. This provision is explained in the letter of the Ministry of Finance of the Russian Federation No. 03-04-05 / 40681 of 12.07.2016 For example, having purchasing real estate in 2017, in 2018, the NDFL paid in 2014-2016 will be given to the calculation of compensation. If the application is submitted in 2019, only 2015 and 2016 will take into account.

Apartment purchased to pension

Citizen is gaining a retirement refund tax breaking According to general rules. After retirement, he has the opportunity to transfer the remainder for the three years preceding the year of purchase.

Example:

Dry M. A. acquired a living space in 2017. In early 2018, he stated his rights to the property return. At the end of 2018, he retired and immediately filed the transfer of the balance for 2014-2016.

Suppose, dry M. A. will go to a well-deserved holiday in 2019, then only 2015 and 2016 will be taken to the calculation of compensation.

Apartment purchased per year retirement

Waiting for the end tax periodIn which a citizen went to a well-deserved rest, he is entitled to apply for compensation at once for 4 periods.

Example:

Beresnev A. M. bought a living space in May 2017, and retired went in November. In 2018, he has the right to submit a declaration for the return of PPFL for last year And transfer the balance for 2014-2016.

If the pensioner is married

Money received by spouses is considered common. Property tax deduction for a pensioner's spouse that does not have the ability to arrange it, can be provided with another spouse.

If the spouse that declares the right to return, works, design is carried out on the general basis. If retired, the residue is transferred.

Example:

Petrov M. O. reached the retirement age in 2012, and the apartment bought in 2016. The residue can be transferred to 2013-2015. But during this period, he did not receive income taxable. There is nothing to compensation.

Petrova's spouse retired in 2015. She claims benefit for a spouse. Registration of return is possible for all three years.

Required documents

Obtaining a tax deduction requires documentary confirmation of a retiree transaction for the purchase of real estate and costs associated with it. These include:

passport;
help on the presence of a pensioner status, until 2015 - gave a certificate, now the document is provided on request in the FIU;
real estate purchase agreement;
proof of money transfer seller: extract from the bank, receipt, etc.;
certificate of ownership or extract from the register of real estate rights (RPN);
agreement participation When buying in a new building and an act of housing transfer.

Depending on the selected method of registration of the return.

Procedure for obtaining deduction

A working pensioner can: through the IFTS or an employer, not working - only through the inspection. The design procedure in each case is different.

Through the IFTS

Providing tax return through inspection implies a one-time payment of NDFLpaid in the past and consists of several stages:

Collect the necessary documents.
Writing an application for compensation and transfer of information to the inspection. The main list is added Help 2-NDFL and a 3-NDFL Declaration.
Waiting for results cameral checkwhich lasts 3 months.
Transferring money to the applicant's account within 30 days, in case of a positive decision.

You can submit documents personally, electronically through the service of public services or the official website of the department or using postal services, you can also resort to the help of a representative by placing a power of attorney at the notary.

IMPORTANT! The 3-NDFL is filled in reverse chronological order, for example, first for 2017, then for 2016, etc. This will determine the deduction balance to be returned in the earlier period.

Through the employer

Reimbursement of costs at work implies exemption for a certain period from payment of NDFL. That is, the refund is paid not at all, but monthly with a salary.

For registration of benefits at work it is necessary:

Collect documents.
Provide them in the IFTS and write an application for receiving a notification, which confirms the possibility of providing deduction.
Received certificate to provide at work.

Already from the month following the month of receiving a positive notice, with salaries of a working pensioner will not hold 13% until the full transfer of return or dismissal.

When buying an apartment for pensioners is carried out with some features. First, the person who went to a well-deserved rest is allowed to return the NDFL paid before the purchase, but no later than 3 years. Secondly, the pensioner is entitled to apply for NDFL compensation for 4 years.

Together with the main documents for registration of benefits, a certificate confirming the pension status is provided. To apply for deduction is recommended in the year following the year of the acquisition of real estate.

For pensioner? How to arrange it in this or that matter? It is not so difficult to understand all this, as it may seem at first glance. In fact, every citizen can be careful to study tax code RF and get answers to all issues. Tax deductions - the phenomenon is frequent. Many try to take advantage of this opportunity as soon as possible. After all, returning part money At the expense of the state with certain spending is what the country offers many citizens. What can be said about pensioners in this area? Do they have money returns? If so, then in what situations? And how to make tax deductions in a particular case?

Deduction is ...

First of all, it is worth understanding what cash is about. In Russia, not everyone has tax deductions. So, it is worth aware of what money is a conversation.

Return 13% of certain spending by the state. It is assumed only to someone who made some kind of deal. In Russia, deductions can be laid for specific actions.

Usually the right to receive money remains for a able-bodied population that has a permanent income. Is the tax deduction of pensioners? The question is very difficult. How can I answer it?

Detections and pensioners

The thing is that there is no unambiguous answer. Much depends on what kind of deduction is we talking about. And what pensioner is the taxpayer.

It has already been said that working citizens, as well as a able-bodied population, which has permanent profit, has the right to deduct. But how to be older people?

As practice shows, the deduction of 13% is allowed when a citizen pays taxes and receives income. Otherwise, apply for a refund will not work. Pensioners are eternal beneficiaries. In Russia, they have a huge variety of rights and opportunities. What can be said about tax returns money? Can a pensioner get a tax deduction?

Definitely answer "yes" will turn out only when it comes to working citizens. They receive a salary taxed by NDFL at 13%. And therefore have the right to deduct. And what to do non-working?

For non-working

They, like the rest of the citizens who came to the well-deserved rest, have the right to a tax deduction in the amount established by the legislation. But for this you have to follow certain conditions. As a rule, they are always respected in Russia.

What regulations are we talking about? It:

Citizen-pensioner should be tax Resident countries. That is, to stand up in tax authorities at the place of residence over 183 days.
A person who claims to deduct obligatory Must receive income taxable 13% tax. Pension does not count. She is not subject to tax payments by law.
Until the end of the reporting tax period must be submitted tax Declaration Sample installed. Then you have to pay 13% of the profit. This is a mandatory point.

There are no significant conditions. Accordingly, non-working pensioners also have the right to one or another deduction. True, you have more. Which situations you can claim the refund spent with a particular transaction?

When the deductions are laid

The thing is that there is a fairly large spectrum of deductions in Russia. They are divided into different types. Accurate knowledge of accessories monetary compensation It helps to decide on the documents provided to the tax service at the place of registration in one way or another.

The deductions can be:

from salary (for example, in the presence of minor children);
for studying;
in the treatment (most often teeth);
for transactions with property and land.

These are the most common options for developing events. As a rule, the tax deduction for a retired training is not found in practice. The property refund is in great demand. In the presence of work - with treatment, it is also very often helps to citizens to return a part of the money cast. In all situations, you will have to be guided by the same principles of granting deductions, but different packet packages. What should pay attention to first?

From wages

To begin with, it is best to study a somewhat specific deduction - with earnings that a citizen receives. Why? This cash refund Slightly different from everyone else. How exactly?

This is a reduction method tax basewhich is necessary to recover 13% from the income of a citizen in the form of tax. That is, this method does not allow you to get money. It serves to reduce the tax base when calculating the income tax payment.

Usually relies with disabilities. Such a tax deduction for pensioners is useful, but it is provided only to working officially. Neither entrepreneurs nor people receiving income from the sale of property cannot use this bonus.

Another feature of the deductions from the salary is that it is not necessary to contact the tax authorities, but to its employer. The list of documents is minimal. About them a little later. To begin with, it is worth considering all put pensioners Returns. They have certain conditions and limitations. If you do not know about them, you can not make a refund.

For studying

Deduction for training is found in relation to pensioners, as already mentioned, extremely rare. You can get it when a citizen pays for his studies at full-time. Or if a person teaches his child (grandson - if there are no parents) on the "point" to the age of 23rd. At the same time, the student must not work officially.

Accordingly, under similar circumstances, you can make a tax deduction. But at the same time, the pensioner must be an official representative of the student or learn himself. Payment of study is made at the expense of the elderly citizen.

It is also worth paying attention to the fact that you can return a cash in the amount of 13% of all spending over the past 3 years of study. At the same time, the amount cannot exceed 50,000 rubles. It is best to submit a request to the tax immediately for 36 months than annually dealing with the problem of the task.

For real estate

The next question is a tax deduction for pensioners, laid for real estate transactions. This is a rather interesting question. After all, you will have to pay attention to numerous nuances. Real estate transactions among pensioners and other citizens are constantly found. And it is possible for the purchase of an apartment to get a monetary return of 13% of the amount of spending.

What limitations are in this regard? The thing is that it is impossible to return more than 13% of 2 million rubles. That is, the maximum refund is about 260 thousand. This rule is valid not only on pensioners, but also on all other citizens.

If the amount specified earlier is not recruited, it can be fully obtained in the future. Otherwise, with the exhaustion of a limit of 260,000 rubles, it will not work out more than money.

When buying real estate on the mortgage you can return great amount. More precisely, then on this moment It is 350 thousand rubles.

Other property

And what if we are talking about the implementation of the earth, for example? Or any other property? Then the tax deduction for the pensioner also relies. There are the same conditions for him that in the case of real estate type of apartments, rooms and cottages.

In other words, a pensioner after buying an apartment receives a tax deduction with a total size of no more than 260 thousand, after purchase land plot Or machines relies like a similar maximum refund. As a rule, mortgage for other property does not apply.

It should be noted that in the case of real estate, and in the case of other property, the deduction is considered to be property. So, 260,000 rubles are money that can be returned at the expense of the state, taking into account all property spending. That is, both for the apartment, and for the car, and for earth, for example. Tax deduction for a pensioner and a regular citizen is summarized in these situations.

Treatment

The following money refund is compensation for treatment. Very common deduction among the entire population. It is assumed when a citizen pays for his or someone's treatment in private centers. If a citizen enjoys the CHA program, he cannot return one or another cash.

Tax deduction to retirees for treatment is offered for:

acquisition of certain medicines;
directly receiving treatment services;
by oMS programif, according to the contract, insurance Company covers only the service, but not spending to provide it.

As already mentioned, quite often there is a deduction for the treatment of teeth. You can get, as in the past cases, 13% of the spending amount. But at the same time deduction may not exceed 15,600 rubles.

Russia has a special list of expensive treatment, which does not apply to the specified compensation limit. In this case, it will be possible to issue a deduction of 13% from the entire amount spent on or another medical intervention.

Order procedure

Pensioner? It all depends on what specifically the return of money is in question. It has already been said that in the case of a deduction of the salary, it is enough to come to the employer. And if we talk about all other refunds, you will have to contact the tax authorities at the request of the applicant's post. Or it is proposed to come to a particular IFC to implement ideas in life.

The order of registration is extremely simple. Requires:

Collect a certain list of documents. For each case it is different. Full list Paper will be presented.
Finding the MFC or the Tax Service of the Registration District of a citizen. If we are talking about deducting from earnings, it is enough to refer to the employer.
Create a statement of the established sample. The right to tax deduction of pensioners and other citizens must be requested. Or rather, report my desire to return the money. Documents and copies of their copies are applied to the application.
Wait for solutions tax Services. A citizen for 2 months from the date of filing the application will receive a notification of the assignment of the return or its deviation. In the second case there will be about a month to correct errors. Otherwise, the design will have to start from scratch.
Wait for cash accruals. Since receipt of alerts from tax author Before enumerations, as a rule, goes about 1.5 months.

It's all. The tax deduction of working retirees and non-working is provided in the same way as all other citizens. The difference lies only in the documents provided.

Documents for deductions

If we are talking about the deduction from the salary, it is enough to bring a statement and passport. It is also necessary to make a reason for reducing the tax base. For example, a certificate of health.

Otherwise, the tax deduction for the pensioner is provided after submitting the following papers in the tax service: