Is it possible to file a deduction. Income tax refund: what can be returned for? Easier and faster at work

A significant part of our readers (like me, by the way) pays taxes. However, this amount can be reduced. There is a tax deduction for this. What is it? When registering such a deduction, the state reduces the amount from which taxes are paid. It is also called the return of a certain part of the previously paid personal income tax (personal income tax) when buying real estate, medical treatment or training costs.

Who can get a tax deduction

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

What is the tax deduction

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

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

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

Property deduction can be obtained when purchasing any property. How does it work? You buy, say, an apartment, and then the state returns you 13% of the amount spent, since you paid it income tax. For example, if 200,000 rubles of income tax were paid for the year, then the tax deduction for the purchase of an apartment, which you can receive for the year, will not exceed 200,000 rubles. If the tax deduction exceeds this amount, the remaining money can be received as early as next year.

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

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

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

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

2. The social tax deduction is claimed by persons whose expenses are related to the following areas:

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

Required documents

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

2-NDFL certificate;
an application for a tax refund, which contains the account details for transferring funds;
an agreement with an educational institution;
an educational institution license for the provision of educational services;
all payment documents, according to which the tuition fees were paid.

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

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

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

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

When refunding drug costs, you will need:

a recipe issued in a special order;
payment document.

You can also apply for a tax deduction for the payment of voluntary health insurance, for this you need to provide more:

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

3. For registration of a deduction when buying a home to the declaration in the form 3-NDFL must be attached:

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

For mortgage purchases, you need to add to the previous documents:

loan agreement;
certificate of interest paid.

After all documents are attached to the declaration in the form of 3-NDFL, the Federal Tax Service examines all the papers and decides whether to grant or refuse to provide a tax deduction.

Terms of registration

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

Terms of receipt

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

You can do otherwise and provide the employer with a statement and notification from the tax office about the right to receive a tax deduction. Upon receipt of these documents, the employer will withhold the reduced tax, taking into account the tax deduction. In this case, the period for refunding the tax deduction is postponed from the next calendar year to the period for submitting documents. And you will have to go to the tax office twice: first to submit documents to receive a notification, then to receive a notification.

Russian legislation establishes for citizens the right to receive a tax deduction from the amount that was spent on the purchase of real estate. But there are a lot of real estate transactions, and in each case, the situation with obtaining the right to a tax deduction may change. Including, obtaining a property benefit if the apartment has already been sold.

Determination of tax deduction

In the field of real estate and taxation, the issues of property return are the most discussed at the moment. The deduction itself is compensation for the funds spent on the purchase of real estate in the amount of 13%. But here, too, there are certain subtleties.

For example, 13% is returned only from the amount of two million rubles. If the property was worth more, you will not be able to get compensation for the full value. The maximum payout is 260 thousand rubles.

Having bought real estate to live in it, you can immediately declare the right to receive compensation. If the housing is sold, it all depends on when exactly the rights to the payment of thirteen percent were declared.

Application of the deduction before its payment

You can receive tax compensation for a sold apartment in accordance with current legislation. If a citizen used this right when paying for housing, but sold the apartment before receiving compensation in full, he has the right to use the remainder of the deduction until it is fully received.

Tax inspectorates point out that it is possible to get a property deduction, despite the fact that this apartment has been sold. The possibility of obtaining a property tax refund for tax on acquisition costs does not disappear after the termination of the title.

For example, if an apartment is purchased this year and the right to receive tax compensation for the apartment is claimed, payment will begin. The owner will then sell this apartment. The tax deduction, if the apartment is sold, will be calculated in subsequent tax periods.

Application before claiming rights

Often, at the time of filing an application with the tax office, housing has already been sold. Despite this, the taxation of the sold apartment remains the same, and the former owner is entitled to receive a property benefit.

This right arises after the actual payment for the property. It is not related to how long the taxpayer has been the owner of this residential property. Even if the property deduction was not received in the period in which the right arose, you can apply for it after the sale of this apartment. The right is retained even if the purchase and sale were carried out within the same tax period.

For example, an apartment was bought three months ago and sold at the moment. The former owner who bought the property three months ago is eligible for deductions related to the sale of the property, as well as claiming compensation for the costs of buying an apartment.

Legal practice

Sometimes tax inspectors refuse to issue compensation after the sale of a taxpayer's property. There are also known cases in which a citizen was obliged to return the deduction after the sale of an apartment, or its payment was suspended after finding out the fact of the sale.

It should be noted that this behavior does not comply with legal regulations. Only after receiving an official refusal, you should contact the higher authorities and appeal against it. There is only one legal position on this issue - a citizen has the right to receive a deduction.

Who is claiming compensation

Citizens have the opportunity to receive a refund when performing the following real estate transactions:

purchase of housing;
purchase of a land plot for construction;
construction of a private house;
repayment of interest on a target loan.

The object of purchase is confirmed by a certificate of ownership or an act of acceptance and transfer. The object can be:

room, apartment or part of it;
private house or part of it;
land plot on which construction is underway or part of it;
the land plot on which the private house is located;
a land plot with a house in which there is a share of ownership or it is fully owned.

It is important to emphasize that the registration of compensation for a land plot for construction is possible from the moment when the ownership rights to the finished residential building located on it are obtained.

Property compensation can be formalized by the owner, spouse or spouse, as well as by the parent of a minor child who has a share of the property.

You can transfer the authority to receive a deduction to a spouse if he has not previously used his right to return, as well as if the property was purchased in marriage.

How the payout is calculated

When calculating, only those funds that were spent from personal savings or mortgage loans will be taken into account. If the real estate was paid for by the finances of third parties, the employer, the maternity capital, the federal or local budget, then compensation is not required.

It is also impossible to receive a refund of the amount if the purchase transaction was made between related persons, for example, relatives.

The deduction itself is calculated as 13% of the cost of the apartment, or from the amount of expenses for:

purchase of an apartment, house or parts thereof - the percentage is calculated from the value specified in the contract;
materials for construction and decoration for the house, materials for decoration in the case of an apartment or room;
payment for builders and finishers;
design and budgeting;
connection to utilities or the creation of individual sources of resources in a private house.

Also, the refund can be calculated from the amount paid as interest on the mortgage loan. It is important to note that the calculation will be based on the amount that was paid by the owner.

Money required for equipment, plumbing or changes in the layout of the housing is non-refundable. If the owner indicates these expenses in the declaration, he will be refused, and he will be forced to re-draw up the declaration.

Registration procedure

The owner must document the purchase and sale of the property for a tax refund of the income from the sale. Then you need to draw up an annual declaration in the form of 3-NDFL and take the collected package of papers to the inspection. This package also includes:

passport;
application for payment of compensation;
2-NDFL certificate.

Passport Application for the return of the deduction Certificate 2-NDFL

Documents such as a decision to split compensation may be needed if the property was purchased in marriage or in shares. You may also need a birth certificate of the child and his right to own part or all of the home, if the return is made for a minor owner.

You can issue it at the inspection itself or at the place of employment. In the first case, you need at the beginning of the tax period, that is, from the new year, get a certificate in the form 2-NDFL, fill out a declaration and hand over the package to the inspection.

When the documents are verified, the refund will begin to accrue. It will amount to the amount of all personal income tax withheld from the owner's salary for the last year. The unpaid balance is issued in the next period.

If you want to issue a return through the employer, you must obtain confirmation of the right from the inspection. After its provision, the owner will begin to receive a salary, from which 13% of taxes are not withheld. Confirmation will be required again early next year.

This article is written about the tax deduction when an apartment was bought ONLY ON THE SECONDARY MARKET AND ONLY FOR CASH (without a mortgage, mat. Capital, etc.). If the apartment was bought with a mortgage, then I advise you to read a separate article at this link, because together with the tax deduction for the purchase, there is also a deduction for mortgage interest. Both of them are included in the so-called property deduction.

If the apartment is bought by the spouses, then it is better to read about it on my separate articles, tk. they better cover this topic - the spouses bought the apartment entirely for cash and or with a mortgage.

Tax deduction is a return of personal income tax

Tax deduction is the return of the previously paid 13% personal income tax, i.e. payroll / income tax. What amount of personal income tax was withheld and will be withheld from salary / income after buying an apartment, the same amount will be returned as a deduction.

The deduction has no expiration date. The right to it arises from the date of registration of ownership of real estate. Even if you did not know about the deduction, you can still get it, even 10 years after buying the apartment. But how much you can get depends on the date of purchase, it is written about this below. Moreover, the deduction can be returned even when the apartment has already been sold.

Who is eligible for the deduction

Before calculating, first read - who has the right to deduct tax (personal income tax refund) for a purchased apartment.

What is the size and how much is the maximum you can get

Those who are entitled to a tax deduction can be refunded 13% of the cost of a share in an apartment ... See the purchase contract for the apartment price.

If an apartment is purchased and registered as shared ownership of several owners, then the deduction is calculated from the size of their shares. For example, an apartment worth 3.5 million rubles. owned by 2 owners, 1/2 share each. They both work, pay personal income tax, so after buying an apartment, everyone is entitled to a deduction of 13% * (4 million / 2) = 227.5 thousand rubles. There is a maximum deduction, more on that below.

If the purchased apartment is a joint property, as is usually the case with spouses, then each of them is entitled to 13% of half of the cost of the apartment. Even when the apartment is registered for only one spouse, the other spouse has the right to receive a deduction for half the cost of the apartment. Any real estate that is purchased in marriage is considered jointly acquired property of BOTH spouses, even if it is registered in the ownership of only one of them (clause 2 of article 34 of the RF IC).

The situation with the maximum amount of deduction is a little more complicated. The maximum can be returned - 260 thousand rubles. , i.e. 13% of 2 million. If the apartment has been purchased since January 2014, then each owner has the right to return a maximum of 260 thousand rubles. If the apartment was bought before January 2014, then these are the maximum 260 thousand rubles. designed for the entire apartment, and are divided among all owners according to the size of their shares. More details are described in the examples below.

If the apartment was purchased before January 2008, then the maximum deduction amount is 130 thousand rubles. This amount is issued for the entire apartment, i.e. divided among all owners according to the size of their shares.

How is paid

The entire amount of the tax deduction due is NOT paid immediately at one time. How much personal income tax was withheld from salary / income for a year, so much will be returned as a deduction next year when contacting the tax office. The money is returned once a year, carrying over the rest of the deduction to the next. And so on for several years, until the full amount is returned. For example, buying an apartment in 2018, part of the deduction for this year will be returned in 2019, i.e. next year after purchase. And so every year, until the full amount is paid.

If the apartment was bought a long time ago, then the personal income tax can be returned immediately, but only for the previous 3 years. And if for these 3 years they did not reach the due deduction amount, the remaining part will be paid in subsequent years (clause 7 of article 78 of the Tax Code of the Russian Federation). For example, if an apartment was bought in 2014, but learned about the deduction and applied for it only in 2019, then in the same 2019, the personal income tax paid for 2016, 2017 and 2018 will be returned as a deduction. If you have not reached the due amount, then the rest will be returned in subsequent years. Be sure to read the examples. It will be much easier for you to understand all this.

Read each example below very carefully to better understand how the tax office pays out money (returns personal income tax).

I don’t want to count and draw up anything. Who can I contact?

Then you can get the All Inclusive service from Verni-Nalog.ru. The company's specialists will figure out your situation, calculate everything themselves, prepare documents and accompany the entire process of obtaining deductions until the receipt of money.

The tax office often makes mistakes in calculations and may even refuse to receive a deduction by mistake. The specialists of Verni-Nalog.ru have extensive experience in these non-standard situations and will help to solve them. If, for some reason, they cannot achieve a positive decision, you will be fully refunded for services.

The cost of registration of a property deduction for one calendar year is 3499 rubles. You can pay in any way convenient for you.

Today, the Tax Legislation provides for many options for which you can get a tax deduction. To apply for a tax refund, you do not need to have any special baggage of legal knowledge, the procedure is simple. And yet, read this section, suddenly and you have the right to receive additional income from the state.

Perhaps it is difficult to meet in our country a person over 18 years old who is unfamiliar with the abbreviation personal income tax. Personal income tax or income tax affects all officially employed citizens.

According to the Tax Code of the Russian Federation, the absolute majority of income in our country is taxed at a rate of 13%. In addition to wages, this applies to:

income from private teaching or other type of consulting;
income from renting property or a vehicle;
income from the sale of property that belonged to the specified owner for less than 3 years (before 2016) or 5 years (after 2016), etc.

There are other types of income as well, such as winning an ad campaign. They can be taxed up to 35%, and there is no legal refund of these amounts.

It should be borne in mind that even if you have other earnings with a special tax base, the deduction is provided only on income subject to a 13% rate.

What is a tax deduction and how to get it

By definition, a tax deduction is the amount on which 13% tax will not be paid. Let's look at several options for how this can be done in practice.

Reducing the tax base

For example, your salary is 25,000 rubles. Every month you are given a deduction of 1,000 rubles. In practice, this means that 13% personal income tax will not be deducted from the entire salary of 25,000 rubles, but from the amount reduced by deduction, that is, from 24,000 rubles.

Return for a year

We have considered the situation where the deduction is provided on a monthly basis. In a number of cases, the tax inspectorate applies a mechanism when a year is taken for the reporting period. That is, you receive a salary during the year and pay 13% of personal income tax - everything is as usual. At the end of the year, you submit to the tax documents confirming your income, the right to deduction and the taxes paid, and the amount that you overpaid to the state is returned to you at once.

Refunds monthly

It is possible that there is no need to wait until the end of the year in order to take advantage of the tax credit. The money can be returned monthly from the employer. To do this, you also need to submit documents to the tax office and obtain confirmation of your right to tax deduction. After that, the accounting department of the enterprise will cease to withhold personal income tax for a certain period. And in this way, your right to deduction is realized.

There are 5 types of tax deduction:

standard;
social;
property;
professional;
associated with losses on operations with securities.

We'll look at the first four of the most common types of tax deductions.

Standard tax deduction

This tax deduction differs by a fixed amount, regardless of your income, and is provided on a monthly basis. There are 2 possible situations for granting this type of deduction:

The presence of children in care

For the first and second child, parents or guardians are provided with a deduction of 1,400 rubles, for the third and other children - 3,000 rubles. Deductions are granted until the child turns 18, and if the latter is studying at a university on a full-time basis, the period will last up to 24 years.

If there is a disabled child in care, then the amount of benefits is higher. Since 2016, they have been set at 12,000 rubles. for parents and 6,000 rubles for guardians or foster parents.

The granting of benefits will end when your total income since the beginning of the year reaches 280,000 rubles (after 2016 - 350,000 rubles). And in the new reporting period, payments will continue.

Example... Vasily Vasechkin has two children - 9 and 10 years old. For them, he has the right in 2019 to receive a deduction in the amount of 2,800 rubles, and his salary is 40,000 rubles. First of all, Vasily will receive the deduction from January to July inclusive, since in July the total income will be the coveted 280,000 rubles. Personal income tax during this period will be (40,000 - 2,800) * 13% = 4,836 rubles.

If Vasechkin had not drawn up the deduction, he would have paid the state 40,000 * 13% = 5,200 rubles from his salary. The net profit is 364 rubles per month, and in 7 months he will receive a cash benefit of 2548 rubles.

Availability of one of the preferential categories

These include "Chernobyl victims", invalids of the Great Patriotic War, military personnel who became disabled in the service. They are entitled to a deduction of 3,000 rubles.

Heroes of Russia and the USSR, participants of the Second World War, former prisoners of concentration camps, disabled from childhood, "Afghans" - the standard deduction is 500 rubles. A complete list of categories is found in article 218 of the Tax Code.

Social tax deduction

The provision of a social deduction is possible in the following cases:

expenses for own education or for children;
expenses for medical treatment, their own or close relatives;
charity;
deductions for future pension.

The “ceiling” for the social deduction in total for treatment and education is 120,000 rubles. The exception is expensive treatment, from which the deduction is provided for the full amount.

Example... Vasily, spending 50,000 rubles. for your education, 50,000 rubles. for the education of a child, 50,000 rubles. for his own treatment and 50,000 for the treatment of his wife, he will have to decide on which categories to receive a deduction.

He will be able to apply for income tax refund only on the maximum amount (120 thousand rubles), regardless of reality (200 thousand rubles). The maximum refund amount for him will be 120,000 * 13% = 15,600 rubles.

It is also important for Vasechkin to know that the validity period of this deduction is limited. Documents are submitted in the year following the one in which the expenses were. That is, if payment was made in 2015, then the 3-NDFL declaration should also be drawn up for this reporting period.

There is no need to postpone the preparation of reporting, since it is possible to return the tax only for the previous 3 years. For example, in 2019, declarations for 2018, 2017 and 2016 are accepted. If the training or treatment was earlier, then it is impossible to issue a refund.

If the personal income tax paid for the year does not allow the deduction to be received in full, the balance burns out.

Property tax deduction

Since 2001, happy newcomers can take advantage of the property tax deduction and get some of the money back. The same 13% of the purchase amount, excluding maternity capital and other benefits, are subject to refund.

Property deduction is provided if the following has occurred:

buying a finished apartment (house, room) or building plot;
buying property with a mortgage;
housing construction.

The law implies a limitation of the maximum amount of payment for all who decide to take advantage of this opportunity.

At first, the amount from which the personal income tax is returned cannot exceed 2,000,000 rubles.

Example 1... Suppose that someone Vasily Vasechkin bought an apartment worth 5 million rubles. He will be able to issue a deduction for 13% of 2 million - 260,000 rubles.

Example 2... If Vasechkin bought a room for 500,000, 13% of the total cost of housing is subject to return - 65,000 rubles.

Secondly, the maximum amount that the owner will receive in one year is limited. It should not exceed the amount of income tax paid by the owner to the budget for this period.

Example... Suppose Mr. Vasechkin receives an official income of 15 thousand rubles. For a year, he will pay personal income tax in the amount of 15,000 * 13% * 12 months = 23,400 rubles. This is exactly how much he will return for the purchase of housing in the current period. The rest of the due deduction will go to the next year and so on until full payment.

In all other respects, a citizen of the Russian Federation who has income subject to personal income tax and who is not an individual entrepreneur with special tax rates is entitled to a property deduction.

Professional tax deduction

individual entrepreneurs (whose income is subject to a 13% rate!);
lawyers and educators in private practice;
authors receiving awards for their works;
persons providing services under a work contract.

Provided for a reporting period equal to a year.

An interesting feature of this deduction concerns entrepreneurs. Let's return to Vasechkin, who has already acquired the status of an individual entrepreneur. For him, the tax deduction will be calculated from the costs of the business - the purchase of materials, the salary of subordinates, etc. If Vasily can substantiate the expenses with documents, he will receive a deduction for the entire amount of expenses. But if he does not have the necessary checks, Vasily can exercise the right to a deduction of 20% of his income.

There is also a flat rate for a refund of income tax for works of art if the author cannot confirm the expenses. This rate ranges from 20 to 40%. For example, if our Vasily writes a book and receives 40,000 rubles as an author, he can claim a deduction of 20% of this amount, without inventing any costs to create a masterpiece.

Is it possible to get a tax deduction

It is not only possible, but also necessary. After all, this is not at all difficult to do!

If there is any misunderstanding or you just do not want to understand all the intricacies yourself, entrust the solution of this issue to professionals. To do this, leave an application for filling out an income tax return declaration. And within a few hours you will receive a completed 3-NDFL form, which will need to be taken to the tax office and wait for the money to be received on the current account.

So, the tax deduction is the right in a number of situations to receive the personal income tax paid earlier. Taxpayers return part of the funds spent for various purposes, or receive an additional increase in income. This opportunity does not require any investment, which means there is no reason to miss it.

Everyone knows that according to the law, every citizen of the Russian Federation is obliged to pay taxes at a rate of 13% of the income received. Meanwhile, not everyone knows that under certain conditions it is possible to return part of the funds spent on taxes, for example, in connection with the purchase of housing, the cost of treatment or training. To make this possible, you need to figure out how to get the tax deduction. When registering a tax deduction, many untrained people face certain difficulties. We will try to help you understand all the nuances of this procedure and, with minimal effort, return part of the money previously paid to the state.

At first glance, it may seem that the procedure for filing a tax deduction is too complicated to cope with on your own without the help of lawyers. In fact, everything is much simpler than it seems. Of course, it is impossible to completely avoid bureaucratic delays, but if you strictly follow the instructions, then you can easily cope with the task. This review will help you. Find on the page the type of tax deduction you are interested in and do everything as indicated in the instructions. If you have any questions, ask them in the comments.

Important
The tax deduction will not be granted if a three-year period has elapsed from the year in which the expenses were incurred.

What is tax deduction

Before receiving a tax deduction, you must understand what this procedure is. If you already have the necessary knowledge, go straight to the next part of the article. For the rest, we advise you to take a little time to study the main aspects. Perhaps everyone understands the meaning of this procedure. If you receive income taxed at a rate of 13%, then you will have the opportunity to receive a tax deduction. Of course, this is only possible under certain conditions. Let's figure out which ones.

Types of tax deduction:

Property tax deductions (can be obtained when buying a home, mortgage lending, housing construction, purchasing a land plot, building a house, selling property);
Standard tax deductions (citizens with a special status can qualify for this type of tax deduction, for example, people with disabilities from childhood, close relatives of dead servicemen, etc.);
Social tax deductions (can be obtained for expenses on charity, education, treatment and purchase of medicines, the funded part of the pension);
Investment tax deductions (for citizens who conducted transactions with securities, as well as received income from an individual investment account);
Professional tax deductions (for writers, authors of various discoveries, etc.).

As you can see, there are quite a few types of tax deductions. Most often, users are interested in how to get a tax deduction for the purchase of an apartment, treatment and training (property and social tax deductions). Also, it is often necessary to issue a tax deduction for a child (a standard type of tax deduction). Each of these types of tax deductions deserves special attention, so we will consider them in detail separately. If you still do not understand what a tax deduction is, then ask your questions in the comments.

Important
Not the entire amount of expenses incurred within the declared deduction is subject to refund, but the corresponding amount of income paid for the year.

How to get a home purchase tax deduction

Property tax deductions are the most popular. This is not surprising, since real estate transactions involve huge amounts of money. The right to property tax deduction belongs to the taxpayer who sold property or purchased housing. It also applies to the construction of housing or the acquisition of land for these purposes. Most often they apply for a tax deduction for the purchase of an apartment. Please note that the procedure for obtaining a tax deduction and its conditions will differ depending on how exactly the house was purchased (for cash, using maternity capital or on a mortgage).

Important conditions for the return of personal income tax for a purchased apartment:

Citizens of the Russian Federation claiming a tax deduction must be a legal taxpayer and pay 13% tax on income;
If an apartment is purchased and registered as shared ownership for several people, then the deduction is calculated from the size of their shares;
The maximum amount of the tax deduction refund may not exceed 260 thousand rubles;
The amount of the tax deduction is not paid at one time (annually, the taxpayer receives as much as taxes were withheld from his salary);
The tax deduction will not be granted if a three-year period has elapsed from the year in which the corresponding expenses were incurred;
The tax deduction can be obtained from the employer and then you will receive a salary without deduction of 13%.

Before receiving a tax deduction, you need to prepare all the necessary documentation. can be found in a separate article on our website. It should be noted that the list of documents is not very long. In addition, most of them can be done online. For example, you can. As for the procedure itself for obtaining a tax deduction, it can be divided into several stages.

Stages of return 13% from the purchase of an apartment:

Filling in a declaration in the form 3-NDFL;
Obtaining a certificate of income in the form of 2-NDFL;
Submission to the FTS of a 3-NDFL tax return with copies of documents confirming the right to receive a deduction;
Receiving a tax deduction to the current account specified in the application.

What specific documents will be required and how to obtain them, read a separate article, the link to which is given above. It is also worth adding that the opportunity has recently been available. The instruction is also available on our website.

How to get a tax deduction for treatment

According to the tax code, every citizen of the Russian Federation who has paid the costs of treatment or medicines at his own expense can claim a tax deduction. The benefit applies when paying for medical services for the treatment of not only the person himself, but also his relatives. The tax deduction for treatment allows you to return up to 13% of the amount spent on medical services, while the maximum amount cannot exceed 120 thousand rubles.

You can receive a tax deduction for treatment if the following conditions are met:

Medicines or other consumable medical supplies used in the treatment were purchased in the course of expensive treatment from the lists of services that are subject to the tax deduction;
The clinic does not have the specified drugs or consumables in stock and their purchase is carried out at the expense of the client;
The citizen was provided with a certificate from the clinic confirming the fact of expensive treatment;
The citizen received at the clinic "Certificate of payment for medical services to be provided to the tax authorities."

As for directly obtaining a tax deduction, you should start by preparing the required package of documents. read in a separate article on our website. There you can also find out where you can get the necessary documents. Let's consider the main stages of registration of a tax deduction for treatment or purchase of expensive medicines.

To receive a tax deduction for treatment, follow these steps:

Fill out a tax return on the 3-NDFL form;
Get a certificate of income in the form of 2-NDFL;
Prepare a set of documents confirming the right to receive a tax deduction;
Submit the 3-NDFL declaration and copies of documents confirming the actual costs of treatment to the tax authority at the place of residence.

If you still have questions, and they probably remain, ask them in the comments. We will try to help you in solving your issue. You can also always turn to the appropriate online consultant for help.

How to get your tuition tax deduction

One form of social tax deduction is the tuition tax deduction. It is no secret that there are not enough budget places in educational institutions for everyone, so many are forced to pay for their education or the education of their children. Few people know how to get a tax deduction for their studies, however, this is a very pleasant benefit. You can get back 13% of the funds spent not only on your own training, but also on the training of close relatives. This opportunity is available for citizens who pay 13% tax on income and paid for educational services in the relevant institutions.