Tax Code Article 219 deductions. Social tax deductions

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

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

charitable organizations;

socially oriented non-profit organizations to carry out the activities provided for by law Russian Federation about non-profit organizations;

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

religious organizations to carry out their statutory activities;

non-profit organizations for the formation or replenishment target capital which are carried out in the manner prescribed federal law dated December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations".

The deduction specified in this subparagraph is provided in the amount of actually incurred expenses, but not more than 25 percent of the amount of income received in the tax period and subject to taxation.

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

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

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

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

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

The social tax deduction is not applied if the payment for education expenses is made at the expense of maternity (family) capital allocated to ensure the implementation of additional state support measures for families with children;

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

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

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

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

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

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

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

4) in the amount of pension contributions paid by the taxpayer in the tax period under the contract (contracts) of non-state pension provision concluded (concluded) by the taxpayer with the non-state pension fund in their own favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full and half-blooded (having common father or mother) of brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the contract (contracts) of voluntary pension insurance concluded (concluded) with the insurance organization in own benefit and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including adopted children who are under guardianship (trusteeship), and (or) in the amount paid by the taxpayer in the tax period of insurance premiums under a contract (contracts) of voluntary life insurance, if such contracts are concluded for a period of at least five years, concluded (concluded) with the insurance body in favor of oneself and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children who are under guardianship (trusteeship) - in the amount of actually incurred expenses, taking into account restrictions established by paragraph 2 of this article.

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

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

The social tax deduction specified in this subparagraph is granted upon submission by the taxpayer of documents confirming his actual expenses for the payment of additional insurance contributions to the funded pension in accordance with the Federal Law "On additional insurance contributions to the funded pension and state support for the formation of pension savings", or upon submission by the taxpayer certificates of the tax agent on the amounts of additional insurance contributions paid by him to the funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in the form approved by the federal executive body authorized to control and supervise in the field of taxes and fees;

6) in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations engaged in such activities in accordance with the legislation of the Russian Federation - in the amount of actually incurred expenses for passing an independent assessment of qualifications for compliance with qualification requirements subject to the size limit established by paragraph seven of paragraph 2 of this article.

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

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

The social tax deductions provided for by subparagraphs 2 and 3 of paragraph 1 of this article, and the social tax deduction in the amount of insurance premiums under a voluntary life insurance contract (contracts) provided for by subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer by a tax agent starting from the month in which the taxpayer applied to the tax agent for their receipt in the manner prescribed by the second paragraph of this paragraph.

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

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

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

Social tax deductions provided for by subparagraphs 2-6 of paragraph 1 of this article (with the exception of deductions in the amount of expenses for the education of the taxpayer's children specified in subparagraph 2 of paragraph 1 of this article, and the cost of expensive medical treatment indicated in subparagraph 3 of paragraph 1 of this article), provided in the amount of actually incurred expenses, but in the aggregate not more than 120,000 rubles per taxable period. If during one tax period a taxpayer has expenses for education, medical services, expenses under a contract (contracts) of non-state pension provision, under a contract (contracts) of voluntary pension insurance, under a contract (contracts) of voluntary life insurance (if such contracts are concluded on period of at least five years) and (or) for the payment of additional insurance premiums for funded pension in accordance with the Federal Law "On additional insurance premiums for funded pension and state support for the formation of pension savings" or for payment for an independent assessment of their qualifications by the taxpayer independently, in including when contacting a tax agent, chooses what types of expenses and in what amounts are taken into account within maximum value social tax deduction specified in this paragraph.

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

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

charitable organizations;

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

religious organizations to carry out their statutory activities;

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

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

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

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

Social tax deduction is provided for the period of study of these persons in educational institution, including academic leave, issued in the prescribed manner in the learning process.

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

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

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

The total amount of the social tax deduction provided for in the first and second paragraphs of this subparagraph is accepted in the amount of the actual expenses incurred, but subject to the limitation established by paragraph 2 of this article.

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

4) in the amount of pension contributions paid by the taxpayer in the tax period under the contract (contracts) of non-state pension provision concluded (concluded) by the taxpayer with the non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with the Family the Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters), disabled children under guardianship (guardianship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a contract (contracts) of voluntary pension insurance concluded (concluded) with an insurance organization in his favor and (or) in favor of a spouse (including a widow, widower), parents (in including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the sum in addition to insurance premiums paid by the taxpayer in the tax period under a voluntary life insurance contract (contracts), if such contracts are concluded for a period of at least five years, concluded (concluded) with an insurance organization in their favor and (or) in favor of a spouse (including a widow) , widower), parents (including adoptive parents), children (including adopted children who are under guardianship (guardianship) - in the amount of actually incurred expenses, taking into account the limitation established by paragraph 2 of this article.

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

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

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

Social tax deductions specified in subparagraphs 2-5 of paragraph 1 of this article (with the exception of the expenses for the education of the taxpayer's children specified in subparagraph 2 of paragraph 1 of this article, and the cost of expensive medical treatment indicated in subparagraph 3 of paragraph 1 of this article) are provided in the amount of actually incurred expenses, but in aggregate not more than 120,000 rubles in the tax period. If a taxpayer in one tax period has expenses for education, medical services, expenses under an agreement (agreements) of non-state pension provision, under an agreement (agreements) of voluntary pension insurance, under an agreement (agreements) of voluntary life insurance (if such agreements are concluded for a period of not less than five years) and on payment of additional insurance premiums for a funded pension in accordance with the Federal Law "On additional insurance premiums for a funded pension and state support for the formation of pension savings", the taxpayer independently, including when contacting a tax agent, chooses which types expenses and in what amounts are taken into account within the maximum amount of the social tax deduction specified in this paragraph.

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We suggest that you familiarize yourself with Article 219 of the Tax Code of the Russian Federation, Chapter 23 “Social Tax Deductions”. The information is current for 2016. If you think that Article 219 of the Tax Code of the Russian Federation is outdated and not relevant, please write to the editors of the site using the form

of this Code, the taxpayer has the right to receive the following investment tax deductions, provided subject to the specifics and in the manner provided for in this article:

ConsultantPlus: note.

The right to provide investment tax deductions, provided for in paragraphs. 1 p. 1 art. 219.1 applies to income received from the sale (redemption) of securities acquired after 01/01/2014 (FZ of 12/28/2013 N 420-FZ).

1) in the amount of positive financial result received by the taxpayer in the tax period from the sale (redemption) of securities circulating on the organized securities market specified in subparagraphs 1 and 2 of paragraph 3 of Article 214.1 of this Code and owned by the taxpayer for more than three years;

3) in the amount of a positive financial result obtained from transactions accounted for on an individual investment account.

(see text in previous edition)

2. Investment tax deduction provided for in subparagraph 1 of paragraph 1

1) the amount of a positive financial result, in the amount of which a tax deduction is provided, is determined in accordance with and 214.9 of this Code;

(see text in previous edition)

2) the maximum amount of the tax deduction in the tax period is determined as the product of the KTS coefficient and the amount equal to 3,000,000 rubles.

In this case, the value of the coefficient Ktsb is determined in next order:

in case of sale (redemption) in the tax period of securities with the same period of being in the taxpayer's ownership at the time of such sale (redemption), calculated in full years - as the number of full years of the sold (redeemed) securities being in the taxpayer's ownership (regardless of their quantities);

in case of sale (redemption) in the tax period of securities with different periods of being in the property of the taxpayer at the time of such sale (redemption), calculated in full years, the value of the KTS coefficient is determined by the formula:

where v i - income from the sale (redemption) in the tax period of all securities with a period of ownership of the taxpayer, calculated in full years and amounting to i years. When determining Vi, income from the sale (redemption) of securities is taken into account, provided that when selling (redeeming) a security, the difference between the income from its sale (redemption) and the cost of its acquisition is positive value;

n - the number of periods calculated in full years for the taxpayer to own securities sold (redeemed) in the tax period, following which the taxpayer is granted the right to receive a tax deduction. In this case, if the terms of the taxpayer's ownership of two or more securities sold (redeemed) in the tax period, calculated in full years, coincide, in order to determine the indicator n, the number of such terms is taken equal to 1;

3) the term of the taxpayer's ownership of the security is calculated on the basis of the method of sale (redemption) of the securities acquired first in time (FIFO). Wherein:

the term of the taxpayer's possession of the securities includes the period during which the securities were removed from the taxpayer's property under the loan agreement securities with a broker and (or) under a repo agreement;

the sale (redemption) of securities does not include transactions for the exchange of investment units of mutual investment funds carried out in accordance with Federal Law No. 156-FZ of November 29, 2001 "On investment funds". The period of investment shares in the property of the taxpayer in this case is the period calculated from the date of acquisition of investment shares until the date of redemption of investment shares received as a result of such an exchange (exchanges);

(see text in previous edition)

4) a tax deduction is granted to a taxpayer upon calculation and withholding of tax by a tax agent or upon submission of a tax return. At the same time, when providing a tax deduction by a tax agent:

the KTS coefficient is determined for the purposes of subparagraph 2 of this paragraph in relation to realizable (redeemed) securities, the payment of income on which is carried out by this tax agent;

the taxpayer is presented with an appropriate calculation of the amount of the deduction granted to him;

5) if, when providing a tax deduction by several tax agents, its total amount exceeded the maximum amount calculated in accordance with subparagraph 2 of this paragraph, the taxpayer is obliged to submit a tax return and pay in addition the corresponding amount of tax;

6) the tax deduction is not applied to the sale (redemption) of securities accounted for on an individual investment account.

3. The investment tax deduction provided for by subparagraph 2 of paragraph 1 of this article shall be granted subject to the following features:

1) the tax deduction is provided in the amount Money paid in the tax period to an individual investment account, but not more than 400,000 rubles;

2) a tax deduction is provided to a taxpayer upon submission of a tax return on the basis of documents confirming the fact of crediting funds to an individual investment account;

3) the tax deduction is granted to the taxpayer, provided that during the term of the agreement on maintaining an individual investment account, the taxpayer did not have other agreements on maintaining an individual investment account, except for cases of termination of the agreement with the transfer of all assets recorded on an individual investment account to another individual an investment account opened by the same individual;

4) in the event of termination of the agreement on maintaining an individual investment account before the expiration of the deadlines specified in subparagraph 1 of paragraph 4 of this article (except in the event of termination of the agreement for reasons beyond the control of the parties), without the transfer of all assets recorded on this individual investment account , to another individual investment account opened by the same individual, the amount of tax not paid by the taxpayer to the budget in connection with the application of tax deductions provided for in subparagraph 2 of paragraph 1 of this article in respect of funds deposited to the specified individual investment account, is subject to recovery and payment to the budget in accordance with the established procedure with the collection of the corresponding amounts of penalties from the taxpayer.

4. The investment tax deduction provided for by subparagraph 3 of paragraph 1 of this article shall be granted subject to the following features:

1) the tax deduction is provided upon termination of the agreement on maintaining an individual investment account, subject to the expiration of at least three years from the date of conclusion by the taxpayer of the agreement on maintaining an individual investment account;

2) a taxpayer cannot exercise the right to a tax deduction if he at least once during the period of the agreement on maintaining an individual investment account (as well as during the period of validity of the agreement on maintaining another individual investment account terminated with the transfer of all assets recorded on this other individual investment account, to another individual investment account opened by the same individual) before exercising this right, exercised the right to provide an investment tax deduction provided for by subparagraph 2 of paragraph 1 of this article;

3) a tax deduction is granted to a taxpayer by a tax authority when the taxpayer submits a tax declaration or when tax is calculated and withheld by a tax agent, subject to the submission of a certificate from the tax authority stating that:

the taxpayer did not use the right to receive a tax deduction provided for in subparagraph 2 of paragraph 1 of this article during the term of the agreement on maintaining an individual investment account, as well as other agreements terminated with the transfer of assets to this individual investment account in the manner provided for in paragraph 9.1 of Article 226.1 of this Code;

during the term of the agreement on maintaining an individual investment account, the taxpayer did not have other agreements on maintaining an individual investment account, except for cases of termination of the agreement with the transfer of all assets recorded on an individual investment account to another individual investment account opened by the same individual.

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

The provision of social tax deductions is made only by the tax authorities at the end of the tax period on the basis of a declaration, income statement f.2-NDFL and documents confirming the right to deductions.

From 01.01.2010, taxpayers are not required to attach a separate written application to the declaration in order to receive a tax deduction.

tax returns with an application for a tax refund may be submitted at the place of residence of the taxpayer within three years after the end of the tax period (year) in which the relevant expenses were made.

Social tax deduction for charity

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

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

From 01.01.2012 upon return to the taxpayer of a donation, in connection with the transfer of which he was applied a social tax deduction in accordance with clause 1 clause 1. Article 219 of the Tax Code of the Russian Federation, including in the event of the dissolution of the endowment of a non-profit organization, the cancellation of a donation, or in any other case, if the return of property transferred for the formation or replenishment of the endowment of a non-profit organization is provided for by a donation agreement and (or) the Federal Law of December 30 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent was actually returned, the amount of the social tax deduction granted in connection with the transfer of the non-profit organization corresponding donation.

Social tax deduction for education

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

The deduction is provided in the amount paid by the taxpayer for their own education or for the education of their children under the age of 24 in full-time education in educational institutions. Moreover, if the taxpayer himself is studying, the form of training does not matter for receiving the deduction. Eligibility social deduction guardians and trustees also have full-time education in educational institutions for the education of their wards under the age of 18. The right to receive the specified social tax deduction extends to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or guardianship in cases of payment by taxpayers for the education of these citizens under the age of 24 years in full-time education in educational institutions. From 01.01.2009 the right to receive the specified social tax deduction also applies to the taxpayer - a brother (sister) of a student in cases where the taxpayer pays for the education of a brother (sister) under the age of 24 for full-time education in educational institutions. The deduction is provided for the period of study at an educational institution, including academic leave, issued in the prescribed manner in the course of study. The maximum amount of the deduction for education cannot exceed 50,000 rubles for each child in the total amount for both parents (guardian or custodian). This tax deduction is provided by the tax authority if the educational institution has an appropriate license for educational activities, regardless of departmental subordination, form of ownership and location. Documents confirming the actual expenses of the taxpayer include:

an agreement with an educational institution that has a license to provide relevant educational services, concluded between an educational institution and a student, or between an educational institution and a taxpayer-parent (guardian, trustee) of a full-time student;
payment documents confirming the deposit (transfer) of funds educational institution for their own education, for the education of the child (children), wards of the taxpayer;
birth certificate of the child (children) of the taxpayer;
documents confirming the appointment of the taxpayer as a guardian or custodian.

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

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

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

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

The total amount of the social tax deduction for treatment is taken in the amount of actually incurred expenses, but subject to the limitation established by paragraph 2 of Art. 219 of the Tax Code of the Russian Federation in the amount of 120 thousand rubles.

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

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

To confirm the costs of paying for treatment, purchasing medicines and paying insurance premiums under voluntary personal health insurance The following documents must be submitted to the tax authority:

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

Social tax deduction for pension contributions

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

Taxpayers can exercise the right to receive a social tax deduction in the amount of pension contributions paid in the tax period under an agreement (contracts) of non-state pension provision concluded (concluded) by a taxpayer with a non-state pension fund in their favor and (or) in favor of a spouse (including for the benefit of a widow, widower), parents (including adoptive parents), disabled children (including adopted children, who are under guardianship (trusteeship), and (or) in the amount of insurance contributions paid by the taxpayer in the tax period under the agreement (s) of voluntary pension insurance under a contract (contracts) of voluntary pension insurance concluded (concluded) with an insurance company in their favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including number of adopted children under guardianship (guardianship) - in the amount of actually incurred expenses from taking into account the limitation established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation - 120 thousand rubles. The specified social tax deduction is provided upon presentation by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance made in the period from January 1, 2007. Such documents, in particular, are copies of a non-state pension provision agreement and payment documents confirming the payment by the taxpayer-contributor of contributions under this agreement, documents confirming kinship with individuals in favor of which the taxpayer paid pension contributions, a copy of the licenses of the non-state pension fund (if the contract with the non-state pension fund does not contain a link to the details of the license). From 01.01.2009, the deduction can also be granted to the taxpayer before the end of the tax period when he applies to the employer (tax agent) subject to documentary evidence of the taxpayer's expenses and provided that contributions under a non-state pension provision agreement and (or) voluntary pension insurance were withheld from payments in favor of the taxpayer and transferred to the appropriate funds by the employer.

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

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

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