Social deduction is the maximum amount. Rules for the provision of social tax deductions for personal income tax

When can you get social tax deduction from the state, and can an individual entrepreneur qualify for payments? Details on how the deduction is calculated, as well as instructions for filling out the documents for receipt - in the article below.

According to the law

Russian legislation gives such a definition of social tax deduction: this is the amount by which a taxpayer can reduce the amount of his income taxed on personal income spent on his social needs: medical treatment, study, non-state pension security, as well as for charitable purposes.

The requirements of the law and the conditions for obtaining are spelled out in article 219 of the second part of the Tax Code of the Russian Federation, adopted on August 5, 2000 (Federal Law No. 117), as amended on August 3, 2018, amendments and additions to which entered into force on September 4, 2018.

The law permits receiving social tax deduction only to individuals who are citizens of Russia who timely pay income tax- Personal income tax: 13% of the received wages... Of these 13%, already transferred by the employer of an individual to the state budget, the tax deduction is paid to the taxpayer. In fact, first a citizen of our country must pay tax to the state, and then the state will return a part of this money to him - in the amount of 13% of the funds spent on studies, treatment, non-state pension insurance or charity funds.

For example, if individual earned 200,000 rubles a year and paid a personal income tax of 26,000 rubles on this amount, and then spent 300,000 rubles on treatment, it will be able to receive payments for a maximum of the same 26,000 rubles, although 13% of the cost of treatment is 39,000 ...

A prerequisite for obtaining a social tax deduction is the status of a tax resident. This means that an individual must stay in Russia for at least 183 days for 12 consecutive months. This norm is spelled out in Articles 224 and 207 of the Tax Code.

Are there social tax deductions for individual entrepreneurs?

Individual entrepreneurs can apply for such benefits only if they pay taxes to the state according to the general taxation system or have income that is subject to personal income tax. This right is confirmed by the Letter of the Ministry of Finance of Russia dated November 19, 2015 No. 03-04-05 / 66945 .

When working on a common taxation system or paying taxes on personal income, an individual entrepreneur can also rely on property tax payments at the time of buying housing.

If an individual entrepreneur chooses the system taxation of UTII (single tax on imputed income), simplified, unified agricultural tax, patent, social tax deductions, he is not entitled to, because in this situation the individual entrepreneur is exempted from paying personal income tax.

What can you get a social tax deduction for?

Article 219 of the Tax Code of the Russian Federation clearly states which costs are subject to the right of an individual to receive a social tax deduction.

1. Expenses for payment of tuition: own - in correspondence, full-time, distance form; children, brothers and sisters, guardians - only in full-time form. If the social deduction is planned to be received for studying not himself, but another person, he must be no more than 24 years old. If the funds from which an individual, according to the law, is not obliged to pay personal income tax, for example, were sent to pay for the studies, for example, maternity capital, there is no deduction.
2. The cost of treatment - your own and children under 18, parents or spouse.
3. Expenses for payment of contributions to non-state pension funds.
4. The costs of voluntary life and health insurance, if an insurance policy is purchased with a validity period of at least five years.
5. Endowment insurance life, in which so-called long deposits are created - "airbags", with the help of which a citizen can form additional protection for himself in old age.
6. Contributions to the labor part of the pension. In this case, the taxpayer shall independently pay in Pension Fund contributions in excess of what the employer pays for it to the funded part.
7. Charity. As a charity, the costs of which give the right to receive a deduction, the law calls assistance to the development of science and culture, educational and preschool education institutions, medical institutions; religious organizations. In this case, the amount of the social fiscal deduction cannot be more than 25% of the taxpayer's income for the reporting period (year). One more important point: if the deduction in this case is not used in full, its balance cannot be transferred to the next year, in accordance with Article 219 of the Tax Code, paragraph 1.

Maximum amount of social tax deduction

The amount per year cannot exceed the amount of personal income tax paid by the taxpayer, that is, 13% of the amount of his income for last year.

The law defines the maximum amount of expenses on the basis of which calculations can be made.

• For own training - 120 thousand rubles from the income received for the year. This means that the amount of the deduction for the year can be no more than 15,600 rubles (120,000 rubles * 13% = 15,600 rubles). On study children the amount to be reimbursed is less - 50,000 rubles for one person, that is, the amount of the deduction will be 6,500 rubles. Moreover, you can receive payments both for yourself and for the child in one reporting period.
• For treatment (your own, children, parents, spouse) - 120 thousand rubles. If medical care is expensive, there is no tax limit for the deduction.
• For contributions to the labor part of the pension - up to 120 thousand rubles.
• Contributions to non-state pension funds, long-term life and health insurance are also no more than 120 thousand rubles per year.
• For charitable donations, the amount of deduction is not limited to a certain amount, but it is regulated by the share of the taxpayer's income - not more than his annual quarter.

Let's give an example of calculations. For example, citizen A. earned 1,200,000 rubles in a year. And during this time, they spent 70 thousand rubles on their own education, and for the study of his two children, he paid a total of 105 thousand rubles. Another 25 thousand rubles were spent on treatment. He donated 50 thousand to the medical fund.

In total, it turns out that the amount by which the taxable base of his annual income can be reduced was 245 thousand rubles: 100 thousand for the education of two children (50 thousand for each), 70 thousand for his studies, 25 thousand for medical services, and another 50 thousand - for charity. Multiplying 245 thousand rubles by 13%, we get the amount that citizen A. has the right to return from the paid personal income tax - 31,800 rubles.

Medical services and medicines that are subject to social tax deduction

The codes of medical services, when paying for which the law gives the right to receive a tax deduction, are given in article 219 of the Tax Code of the Russian Federation, in subparagraph 3, paragraph 4. This code must be indicated in the certificate confirming payment for medical services. If the services are ordinary, write the code "01", if expensive - "02".

Complete list medical services, the payment of which provides for the receipt of such payments, can be found in the Decree of the Government of the Russian Federation of March 19, 2007. This document provides a list of services, as well as expensive treatments and medications, the costs of which are accepted for determining the social tax deduction.

Tax refund, for example, it is provided for the purchase of drugs for anesthesia, narcotic and non-narcotic pain relievers, antihistamines, drugs for the treatment of alcohol and drug addiction, antifungal drugs, vaccines and hormones, serums and vitamins, and so on.

The same Resolution provides a list of types of expensive medical care, provided in Russia, for the payment of which the deduction is calculated based on the amounts actually spent on

• surgical operations in the treatment of respiratory, circulatory, malformations, eyes, nervous system, digestion and so on;
• surgery for endoprosthetics, reconstruction and restoration of tissues;
• organ transplantation and implantation of prostheses;
• plastic and reconstructive surgery;
• for treatment therapeutic plan - malignant diseases, hereditary and chromosomal disorders, myasthenia gravis and polyneuropathies; connective tissue diseases;
• complex treatment of burn injuries;
• treatment of certain forms of infertility using the IVF method;
• nursing premature babies;
• combined treatment of pathologies, including complications of pregnancy and childbirth;
• etc.

Required documents to be completed and submitted

Since the fiscal deduction, as follows from its definition, is calculated from the amount of taxes paid, you will need to provide tax office complete information about your income. On this basis, the fiscal authorities will calculate the tax amount. And already on it the calculation of payments will be based.

Data on the income received is submitted to the Federal Tax Service in the form of an income declaration in the form 3 personal income tax... And to fill it out, you need a certificate in the 2-NDFL form, which indicates how much taxes you paid on your salary for a certain reporting period. For filing the income tax return, this time is one calendar year.

Data on taxes paid, according to the law, must be submitted to the Federal Tax Service by the employer, and this must be done no later than a specific date. In 2018, this had to be done before April 1. A declaration of income in the form of 3-NDFL had to be submitted by April 3 - by individuals, and by May 3 - by individual entrepreneurs.

In addition, you will need to provide the fiscal authorities

• documents confirming payment for services: receipts, checks, bank statements, payment orders and others;
• agreements on the provision of services, as well as agreements on donations made and acts of their acceptance and transfer (if it comes about charity);
• certificates from the organization that provided the services, where it is indicated that the payment for the services was made in a certain amount;
• documents that confirm the status of the organization where the taxpayer received services for training, treatment, insurance, or a charitable organization. You will need copies of licenses for the right to conduct certain activities, constituent documents, budget estimates and so on.

How to fill out an income tax return?

This can be done in several ways.

• The first is by hand on paper. For this, the form tax return you can take it from the tax office or print it on a printer, and then fill in all the fields. This is the most difficult option, since you need to know exactly which sheets you need to apply in a particular situation. If you make a mistake, the tax authorities will not accept the application.
• The second is to use a special program that can be downloaded from the website of the tax office. To do this, you need a computer with Windows software installed on it.
• The third option is to register on the FTS website, open your “Personal Account” there, and fill out the declaration right there. According to the experience of those who have used this path more than once, it is the simplest and most reliable.

Obtaining a password for the "Personal Account" on the FTS website

First, you need to open the "Personal Account" of the taxpayer on the website of the Federal Tax Service. This requires a password.

• You can get it at any tax office in Russia by presenting your passport and TIN certificate (if you go to the office at the place of registration, you do not need to present the TIN). Arriving at the IFTS, you will need to take a coupon in the electronic terminal: it should indicate the type of service - "Get access to the office". After the service employee registers you, you will receive a printed login and password from your personal account on the FTS website. It takes a little time for this procedure.
• Another option is to use a qualified electronic signature- you will need to buy it.
• Another way is to use account on the portal of public services.

Instructions for filling out the declaration 3 personal income tax on the website of the Federal Tax Service

• First step... If you decide to choose the first method - to get a password in the inspection, the next step is to go to your "Personal Account". At his first visit, the system will issue an offer to change the password: this must be done within a month after the original password is received at the Federal Tax Service, otherwise you will have to go for a new one. Then follow the instructions of the system.

By going to the "Personal Account" on the tab "Personal income tax and insurance premiums», You need to create a qualified electronic signature. To do this, a special program is installed on a personal computer or a signature is generated on the server of the fiscal service.

• Second step- preparation of documents.

• First, certificates on the 2-NDFL form for the previous year. This information should be displayed in the "Personal account of the taxpayer" automatically - after the employer has submitted the relevant data to the regulatory authorities. If he has not yet done this, he will have to take the certificate from the accounting department of his enterprise.
• Secondly, an agreement for the provision of services and a copy of it, for example, with a medical clinic, as well as receipts and a certificate that you paid money for treatment, and a copy of the medical facility's license. You will first have to fill out an application addressed to the clinic's management in order to issue a certificate and a copy of the license, which must be certified by the director of the company. To do this, the clinic will ask you to show your receipts. For receipt necessary documents it may take days or weeks.
• The third step is filling out the income tax return, as well as an application for return of personal income tax. To do this, in the "Personal Account" there is a special section - "Personal income tax and insurance premiums". Here you need to find the column "Fill in / send the declaration online" and then go to the tab "Fill in a new declaration".

Terms of obtaining tax deduction

The law gives the tax office a fair amount of time to check if you have completed your income tax return correctly. The term is office check up to three months.

Inspectors are not required to tell the taxpayer when the inspection begins and when it ends. During the verification process, a call from a FTS specialist with a request to provide the originals of the documents submitted for calculating the deduction is possible.

You can find out at what stage the check is in the "Personal Account" in the section where the declaration was filled out. There is an item "3-NDFL Check Status".

When the check is completed, the tax service must transfer the money within the next month.

The limitation period for the refund of taxes on 3-NDFL

The law allows you to submit an application to the tax office to receive this type of payment within three calendar years after the taxpayer incurred the expenses specified in Article 219 of the Tax Code of the Russian Federation. This means that, for example, if money for education, treatment, non-state pension, charity, life and health insurance were spent from 2016 to 2018, you can apply for a refund of personal income tax in 2019.

It also makes it possible to divide the payment amount over several years. For example, if a citizen with annual income in 1 million rubles she paid a lump sum for her education 240 thousand rubles, in the next reporting year she can receive a deduction only from 120 thousand, that is, 15 600 rubles. However, a year later, she can use her right to receive payments for the second part of the tuition fees - and return another 15,600 rubles.

Differences between social, standard and property tax deductions

Social tax is one of the types of tax deductions that are provided to citizens of Russia. In addition, there are standard and property deductions.

Common to all three options is that they can be received by individuals and individual entrepreneurs who pay personal income tax.

• The difference between standard and social deductions is the fixed amount of the former. In 2018, it is minus 500, 1400, 3000, 6000, 12000 rubles from taxable income. Article 218 of the Tax Code defines two types of such payments - for the taxpayer himself and for his children. The law stipulates who exactly is entitled to such deductions, for example, parents of children with disabilities.
• Property tax deductions are described in article 220 of the Tax Code. They are valid for the sale of an apartment or house, Vehicle, shares, when buying a home on a mortgage and on credit, in the construction of housing. For example, by buying an apartment or concluding a contract for shared construction, you can get a refund from 2 million rubles paid for apartment, up to 260 thousand.

When do you need the help of a specialist in filling out the declaration?

It is not difficult to fill out the declaration on the website of the fiscal service on your own, if it is simple and does not require additional accounting. cash receipts, property and standard deduction, other points. In such cases, it will be more difficult to cope with the task - it is better to involve a specialist who is well versed in accounting and knows what data and in what columns to enter in each specific case.

Of course, you will have to pay for the service, but it is more profitable than filling out a declaration with errors, and then, at the end of a desk audit, find out that this was the reason for the refusal to pay. This is especially important when it comes to large amounts.

Conclusion

To qualify for a social tax deduction, you need to be a payer of personal income tax, submit everything to the tax office Required documents confirming the costs of medical treatment, education, additional pension contributions or life and health insurance, or charity costs, as well as correctly fill out an income statement in the form of 3-NDFL.

Every citizen of the Russian Federation must pay taxes on one or another type of income, be it funds received from renting out housing, or wages issued by an employer.

Under these conditions, the state provided for the possibility of refunding some part of the tax and introduced the concept of tax deduction by law. If a citizen decides to use it, he will be able to reduce the taxable base by a certain amount. In this case, the applicant must pay personal income tax at a 13 percent rate.

Tax law has several types of deductions, one of the main is social tax deduction... It will be discussed below.

When are social tax deductions granted?

Social deductions for personal income tax in 2016 are provided, as before, in the manner prescribed by Art. 219 of the Tax Code of the Russian Federation. This article contains an exhaustive list of expenses, in the implementation of which social tax deduction will be provided. This refers to the costs associated with:

• charitable activities or donations;
• training in educational institutions;
• payment for medical services and the purchase of medical products;
• making pension contributions to NPF;
• making additional contributions as part of the funded part of the pension.

Let's consider each type of expenses in more detail.

Charity

If we consider this type of popularity, then in the ranking of all deductions it will probably take one of the last places. This is most likely due to two factors:

• ignorance of this norm;
• informal registration of funds coming in the form of donations or as part of charity.

At the same time, the list of circumstances in which a citizen has the right to exercise the right to social tax deduction is quite wide. So, the tax base can be reduced if we help medical institutions, sports, cultural facilities. True, there is a ceiling above which the amount of the deduction cannot be raised. This amount cannot exceed 25% of the benefactor's income.

Example

In 2015 Selyutin V.P. earned 780,000 rubles. In the same period, he donated 250,000 rubles to the church. The action was formalized by an agreement, and the donor was issued a receipt document on the receipt of money to the settlement account of the religious institution.

The maximum amount of income at which it is possible social tax deduction:

780,000 × 25% = 195,000 rubles.

As a result, the amount available for reimbursement:

195,000 × 13% = 25,350 rubles.

START for training

Social tax deduction for training, in addition to the conditions already specified for the presence of documents confirming the costs, is burdened with a number of mandatory conditions, such as:

• Funds for education were spent on themselves, on wards under the age of 18, or on their children under the age of 24.
• Education must be full-time if it comes to the children of the taxpayer.
• There are no restrictions in this area for your own training.
• An institution providing training services must have a state license for this type of activity.

It must be remembered that if maternity capital is used to pay for tuition, the deduction becomes impossible.

This view social tax deduction has boundaries:

• up to 120,000 rubles, if the study of the taxpayer is meant;
• up to 50,000 rubles if children or wards study. This amount is provided for each child.

Here are two examples.

Example 1

Citizen Selyutin S.P. graduated from the university in 2016, having spent 180,000 rubles on education in 2015. The income for 2015, from which personal income tax was withheld from him at a rate of 13%, amounted to 250,000 rubles. But Selyutin will not be able to get a deduction for the entire amount spent, since his limit is 120,000 rubles. The size social tax deduction in this case:

120,000 × 13% = 15,600 rubles.

Example 2

Citizen Sergeev S.I. spent 85,000 rubles in 2016 for the study of his eldest daughter. and for the education of the youngest son - 35,000 rubles. Let's say that his income for 2016 is 360,000.00 rubles. The upper limit of the social tax deduction for such circumstances is 50,000 rubles. This means that the amount available to receive will be as follows:

(50,000 + 35,000) × 13% = 11,050 rubles.

START for medicines and services of medical institutions

When purchasing medicines or paying for medical services, it is also possible to provide social tax deduction... It is available if payment is made:

• treatment of the taxpayer;
• treatment of relatives (parents and minor children) and loved ones (husbands, wives);
• medicines for personal consumption, as well as for family and friends;
• insurance premiums within the framework of voluntary insurance for oneself, as well as for relatives and friends.

NOTE! The Government of the Russian Federation, in its Resolution No. 201 of 19.03.2001, provides an exhaustive list of medicines and services of medical institutions, upon payment of which it will be possible to issue social deduction.

Upper bound social tax deduction here it is set at the same level as in the educational sphere - 120,000 rubles. But for medicine, there is also a significant exception, which is that the upper limit for expensive treatment is not established at all.

The criteria for qualifying as expensive or inexpensive treatment are known to medical institutions. On a certificate confirming payment for such services and submitted to the Federal Tax Service Inspectorate, the hospital or clinic puts a certain code. If its indicator is "1", then the treatment is not considered expensive, if "2", then the treatment is expensive.

There is one more essential condition: to receive social tax deduction will succeed only if the medical institution has the appropriate license.

Let's look at two examples.

Example 1

KP Savelov spent 60,000 rubles for the treatment of his mother in 2016. In addition, he had to purchase medications for his daughter in the amount of 25,000 rubles. Services provided during treatment and purchased drugs are included in the list of the Government of the Russian Federation. Social tax deduction will be:

(60,000 + 35,000) × 13% = 12 350 rubles.

Example 2

Shabunin S.K. in 2016 underwent a complex operation on the lungs. Such treatment is included in the list of expensive ones, and since the taxpayer spent 350,000 rubles on it, this entire amount can be taken into account when determining the amount social tax deduction which will be

350,000 × 13% = 45,500 rubles.

START for pension contributions to NPF

Social tax deductions are provided and when transferring some insurance premiums. This refers to contributions:

• in NPF;
• within the framework of voluntary pension insurance;
• under voluntary life insurance contracts (however, to receive a deduction, the term of such an agreement must not be less than five years).

A deduction of this kind can be issued not only for yourself, but also for relatives and friends (in accordance with the criteria of the Family Code of the Russian Federation).

START for additional contributions to funded pension

Finally, social tax deduction can be issued for those expenses that are incurred when paying additional insurance premiums for funded pension... This type of contributions was introduced back in 2008 by the law "On Additional Insurance Contributions ..." dated April 30, 2008 No. 56-FZ and practically did not become widespread, but a deduction for it is provided.

The upper threshold here and for the previous section is standard - 120,000 rubles. The tax office starts processing from the moment the taxpayer submits as confirmation a payment document confirming the transfer of contributions or a certificate from a tax agent on the corresponding transaction.

The procedure for registration of deductions

Social tax deductions listed in the article are drawn up at the end of the tax period, when a tax return of the 3-NDFL form is submitted. If the expenses are related to charity, then the deduction can only be obtained through the tax office.

By pension contributions, expenses for medical purposes and training are allowed to be registered before the end of the tax period with the employer on the basis of a notification from the Federal Tax Service.

NOTE! The taxpayer is allowed to draw up for one period social tax deduction in all directions. But as soon as the amount of costs exceeds the threshold of 120,000 rubles, you will have to choose what to issue and what to reject. At the same time, the social deduction is not allowed to be carried over to the next tax period.

***

If a taxpayer has incurred social expenses (for training, treatment, charity, etc.), he has the right to receive social deductions for personal income tax. They can be received at the end of the year at the tax office (applicable to absolutely all types of social deductions) or from the employer, without waiting for the end of the tax period (only applies to medical treatment and training costs).

Social tax deductions are provided only in cases where an individual - a taxpayer bears expenses of a social nature related to the education of children, treatment of family members, non-state pension provision, charity.

Social tax deductions are provided in accordance with paragraph 1 of Article 219 of the Tax Code on the following grounds:

• on expenses for charity (sub. 1);
• on the cost of teaching children (sub. 2);
• on the costs of treatment (sub. 3);
• on the costs of non-state pension provision and voluntary pension insurance (sub. 4).

With this set of grounds, social tax deductions differ significantly from the standard ones, which are provided in order to achieve a certain social justice for the poor and have fixed rates.

Social tax deductions are provided for the full amount of costs incurred and are not limited if there are multiple grounds for obtaining social tax deductions. If there are grounds for obtaining several tax deductions at once, the deductions are not absorbed, but are provided simultaneously for several reasons.

Example 1

An individual has sold in the current tax period a car that has been owned by him for 5 years. The amount of the property tax deduction is 230,000 rubles. At the same time, he has the right to receive a social tax deduction for the education of a child at a university in the amount of 40,000 rubles. total amount received tax deductions for the tax period (for the year) will amount to 270,000 rubles.

One more distinctive feature social tax deduction is that they can only be obtained by the taxpayer himself - an individual by contacting the tax office at the place of residence... An employer cannot provide social tax deductions based on an application from an eligible employee. There are situations when the employer provides social tax deductions to the employee on the basis of an application. This is motivated by the fact that the employee has the right to receive such a deduction to the accounting department. legal entity- the employer presented them with documents confirming the fact of expenses incurred and their compliance with the requirements of Article 219 of the Tax Code.

However, the existence of grounds for obtaining a social tax deduction does not mean a violation of the procedure for obtaining it. In this case, the organization faces the risks of making claims from the tax authorities for an illegal decrease in the amount of personal income tax paid and, as a result, the imposition of penalties.

Another characteristic feature of social tax deductions is that the deductions are provided for income taxed at a rate of 13 percent, that is, those incomes that the employer pays to the employee. Social tax deductions do not apply to other income received by taxpayers. In addition, only those who can exercise the right to receive social tax deductions taxpayers who tax laws Russian Federation are recognized tax residents RF.

An important feature of the social tuition tax deduction is that not fully used for this year the deduction cannot be carried forward to subsequent tax periods... This rule is established by the letter of the Federal Tax Service of the Russian Federation dated 01.12.2005, No. 04-2-03 / [email protected] This is a characteristic feature of the social tax deduction and distinguishes it from other categories of tax deductions (for example, from property), the unused amounts of which can be carried over to other periods.

As noted above, social tax deductions provided individuals - taxpayers only by tax inspectorates at the place of residence (place of registration) on the basis of their personal application. These applications are submitted together with tax returns in the form No. 3-NDFL (approved by order of the Ministry of Finance of the Russian Federation No. 153n dated 23.12.2005), with the attachment of supporting documents confirming the fact and legality of the costs incurred.

The supporting documents for receiving the social tax deduction must be issued to the taxpayer who made the payment. This is the position of the Federal Tax Service, set out in a letter dated 31.08.2006, No. SAE-6-04 / [email protected], which states that the social tax deduction is provided only to the parent who made the expenses. In this case, tax inspections proceed from the fact of filling out payment documents for a certain individual.

Everything stated in relation to the application of the social tax deduction for tuition also applies to the payment for the treatment of relatives, including those who are not directly related (father-in-law, mother-in-law, father-in-law, mother-in-law). This requirement also applies to adoptive parents, if the fact of adoption is documented, as well as to adoptive parents.

Unfortunately, there is no clarification regarding the payment of education or treatment for children and relatives who are not direct parents, adoptive parents or foster parents. In this case, only the spouse who is the parent of the child will be able to take advantage of the social tax deduction, despite the fact of marriage.

Example 3

The spouses are married, but the child is the son of one of the spouses. Tuition fees at the university are 30,000 rubles. in year. Therefore, only one who is his parent by law will be able to benefit from the social tax deduction, despite the fact that the tuition fee paid is joint ownership spouses, and the fact that another spouse could earn it.

Of course, this is not entirely true in relation to the other spouse, who can earn more and simply leave the specified amount at the disposal of the other spouse. But this only applies to teaching children. Paying for the treatment of the aforementioned relatives allows each of the spouses to benefit equally from the social tax deduction.

After filing an application with a tax declaration in the form of 2-NDFL and supporting documents, the tax authority conducts a desk audit of the grounds for obtaining a tax deduction within three months (Article 88 of the Tax Code of the Russian Federation). If the tax authority has not found grounds for refusal or reconsideration of the grounds for granting a social tax deduction, then in accordance with paragraph 6 of Article 78 of the Tax Code within a month from the date of completion of the desk audit The taxpayer is provided with a social tax deduction.

The Tax Code does not limit the rights and opportunities of an individual - a taxpayer to receive a social tax deduction not only for the tax period in which the expenses were incurred, but also over the next three years (Article 78 of the Tax Code of the Russian Federation).

The tax authority informs the taxpayer in writing of the decision to refund the amount of overpaid tax. The refundable amount is transferred to the taxpayer only in cashless form... Also, any payments through the employer are not allowed.

Social tax deductions have one important feature that taxpayers often forget about. And the result of such "forgetfulness" will be the refusal of the tax authority to provide a social tax deduction. According to the Law of 24.07.2007, No. 216-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and some others legislative acts RF "the total amount of social tax deduction is provided to the taxpayer in the amount of actual expenses incurred, but not more than 100 thousand rubles, including expenses for their training, for the payment of pension contributions under pension agreements non-state support and voluntary health insurance.

Thus, citizens will have to choose on what basis to receive the deduction. At the same time, part of the costs cannot be restored and reimbursed. The reason for this limitation is clear: the state in every possible way restricts the reduction of the tax base for personal income tax and fights against budget expenditures, while forgetting about the social role of the state and the encouragement of social initiatives of citizens. At the same time, the widely advertised company of the need for citizens to invest in non-state pension insurance may suffer.

Child education

Features of social tax deductions for child education

A special feature of social tax deductions for tuition is that they are limited to a certain amount. So, if an individual - a taxpayer pays his training, the deduction amount cannot exceed 100 thousand rubles (before 01.01.2008 the amount was equal to 50 thousand rubles). If a citizen pays for the education of his child under the age of 24 in full-time educational institutions, then the amount of the deduction is no more than 50 thousand rubles. Note that the deduction amount does not exceed 50 thousand rubles for every child.

Also, a deduction of 50 thousand rubles can be used by guardians who have paid for the education of their wards, who are studying full-time, if they are not more than 18 years old. It is these categories of social tax deductions for training, in accordance with paragraphs 1 and 2 of Article 219 of the Tax Code, that taxpayers can use. The payment by the taxpayer of the education of his spouse and other relatives does not entitle him to receive social tax deduction.

There is an opinion that if tuition is paid by both parents, then each of them can take advantage of a deduction in proportion to the expenses incurred (each no more than 50,000 rubles). However, in our opinion, such a position is unjustified and carries the risks of claims from the tax authorities for understating the tax base for personal income tax or refusing to provide a deduction. Spouses can take advantage of the deduction in equal shares, that is, everyone can receive a deduction of 25 thousand rubles. One of the arguments for this position is that neither in the documents of the financial and tax authorities, nor in the decisions of the courts, there is no concept of “proportional to the expenses incurred”.

If either of the parents pays for both their own education and the education of their child, then the deduction will be provided in full.

Example 4

The father pays for his education in the amount of 80,000 rubles. and teaching his son at a university in the amount of 40,000 rubles. annually. The amount of social tax deduction at the end of the year is 120,000 rubles.

It should be noted that Article 219 of the Tax Code does not contain restrictions and prohibitions on obtaining a social tax deduction when paying for a second higher education received by a taxpayer, regardless of the form of study (evening or part-time). If the child of a taxpayer receives a second higher education, then his parents will not be able to use the social tax deduction.

Example 5

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The parents applied for a social tax deduction in the amount of 20,000 rubles. each for the education of his daughter in a university giving a second higher education. However, the Inspectorate of the Federal Tax Service refused to receive a deduction, despite the fact that all documents were correctly drawn up and the child was under 24 years old. The tax inspectorate motivated its refusal by the fact that the daughter of taxpayers did not study full-time.

The payment by the taxpayer of the education of his spouse and other relatives does not entitle him to receive social tax deduction.

The procedure for obtaining social tax deductions for the education of a child

To receive a social tax deduction, a taxpayer submits the following documents to the tax office at the place of residence:

2. Certificate in the form 2-NDFL from the place of work.

3. A copy of the training agreement. This is one of the most important documents. The contract must be drawn up in accordance with the requirements Civil Code and contain in mandatory the following information: name of the educational institution, amount and form of payment, full name. the student, the form of study, the name of the educational institution and the details of the license for the provision of educational services. The license must be submitted to the Inspectorate of the Federal Tax Service even if its details are specified in the contract.

A prerequisite is that the contract with the educational institution is signed by the applicant taxpayer. Also, in cases where tuition fees increased during the period of study (academic year), the taxpayer submits not only additional agreements to the training agreement, but also letters of the educational institution or an order of its head, copies of the minutes of the university council, etc., in which the decision was recorded to increase the amount of tuition fees and the fact of notifying the taxpayer about it.

4. Certificate from the educational institution about the taxpayer's child being on academic leave (if necessary). For the period of a child's academic leave, a deduction is also provided.

5. Copy of the license educational institution where the taxpayer or his child is studying. A number of tax inspectorates did not recognize the taxpayer's right to deduction in cases where the university where his child or himself studied did not have state accreditation. In this case, tax inspectors confuse the concepts of "state accreditation" and "license for the provision of educational services." An organization may be licensed, but not or not accredited. In the letter of the Federal Tax Service of the Russian Federation for Moscow dated 03.04.2008, No. 28-10 / 032965, it is indicated that it is possible to receive a social tax deduction even when studying at a university that does not have state accreditation. Sometimes the details of the license are indicated in the training agreement, but still, in order to minimize the risks of refusal to provide social tax deduction, a copy of the license should be submitted.

6. A copy of the child's birth certificate or a copy of the order on the appointment of guardianship (guardianship). There is no need to indicate that these documents must be notarized.

7. Payment documents confirming the fact of payment. In accordance with the requirements of subparagraph 2 of paragraph 1 of Article 219 of the Tax Code, the tax authorities must submit documents confirming the actual expenses. The tax authorities do not put forward certain requirements for the form of payment; it can be either non-cash or cash. All payment documents must be drawn up in accordance with the requirements of the Central Bank of Russia and have all required details.

However, with all the external simplicity, the issue of tuition fees is the most difficult, since it is the fact that tuition fees are paid by a taxpayer claiming a deduction that is the basis for its provision. The tax authorities proceed from the literal definition: "who made the payment, he gets the deduction." However, the courts are of a different opinion. They base their position on the fact that Article 219 of the Tax Code does not contain mandatory conditions for granting social tax deductions only to the spouse who directly incurred the expenses. Such conclusions are contained in the ruling of the Supreme Court of the Russian Federation dated June 16, 2006, No. 48-B05-29. The Supreme Court, in addition to the fact that the spouses are married and run a joint household, noted the fact that from the meaning of Article 219 of the Code it follows that if both spouses participate in the upbringing and education of the child, then the tax deduction is provided to each of the parents in the amount actually paid for training.

Litigation and arbitration practice

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The resolution of the Federal Antimonopoly Service of the Far Eastern District of December 28, 2006 No. F03-A51 / 06-2 / 4419 states that Article 219 of the Tax Code does not contain the conditions for granting a social tax deduction only to the spouse who is indicated in the training contract and in the payment documents ... The fact that one of the spouses has entered into an agreement with an educational institution does not deprive the other spouse of the opportunity to receive a social tax deduction. In addition, the spouse who contributed the tuition fees was authorized by the spouse who claimed the deduction.

This definition of the courts applies only to parents married... If the parents of the child are divorced, then the issue of one of them receiving a social tax deduction is already a moral and ethical sphere, and not tax relations... The only thing that is undeniable is that only one of them will be able to take advantage of the deduction.

The above examples do not indicate to what extent spouses can benefit from the social tax deduction: each in full or in equal shares? In our opinion, it will be possible to take advantage of the social tax deduction only in equal shares by each of the spouses, since this corresponds to both the principles of reducing taxation and the system of work of the tax authorities of the Russian Federation.

In the letter of the Federal Tax Service of the Russian Federation dated 31.08.2006, No. SAE-6-04 / [email protected] it is indicated that in cases where a contract for the education of a child at a university was concluded by one of the parents, and the payment was made by the other, then the social tax deduction is provided to the one who made the tuition costs, that is, to the one who made the actual payment. In order to avoid conflicts with tax authorities and receive a social tax deduction, the taxpayer must indicate in the application that the payment was made on his behalf by the spouse, and document the fact of his absence and the impossibility of making the payment. The same requirement applies to the payment of education by children, on behalf of the parents.

Example 6

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The husband, leaving on a business trip, instructed his wife to pay for his son's education for the 3rd course in the amount of 36,000 rubles. When applying for a property tax deduction, he indicated in the application that he was on a business trip and therefore instructed his wife to pay with the money he earned. The application was accompanied by a copy of the order to send him on a business trip and a copy of the business trip certificate, certified by the employer. The tax inspectorate considered the submitted documents a sufficient basis to provide the taxpayer with a social tax deduction.

The taxpayer, leaving on a business trip, could not pay for the tuition of his student son for the third year in the amount of 35,000 rubles and instructed him to do it himself. To the application for a social tax deduction, they attached not only the above documents confirming the fact of being on a business trip, but also a statement that they had been instructed to pay the child the money independently given to him by his father for studying at the university.

There is an opinion that in such cases, powers of attorney should be drawn up. But this is not true from the point of view of civil law, since in this case one spouse does not trust the other spouse to exercise any of his powers or rights. Any individual can pay to a legal entity.

In practice, there are cases when the payment for a natural person of a taxpayer is made by his employer, with subsequent reimbursement by the specified taxpayer of the amount of costs incurred. In this case, the amount of reimbursement will be considered expenses for which it will be possible to receive a social tax deduction.

Example 7

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The employer paid 40,000 rubles for the education of his child at the university for his employee. The taxpayer reimbursed the employer the amount of the costs during the tax period. When applying for a social tax deduction, he, in addition to all of the listed mandatory documents, submitted to the Inspectorate of the Federal Tax Service a certificate issued by the employer, as well as a copy of the employment contract, which stipulates the possibility of payment by the employer for the education of the children of its employees.

Treatment costs

Features of social tax deductions for treatment costs

First of all, you need to decide for which treatment services you can get a social tax deduction. According to subparagraph 3 of paragraph 1 of Article 219 of the Tax Code, a taxpayer can receive a social deduction for the following services:

• for treatment services provided by medical institutions of the Russian Federation;
• for services for the treatment of a spouse, their parents and / or their children under the age of 18 in medical institutions of the Russian Federation;
• for medicines prescribed by the attending physician and purchased at their own expense;
• in the form of insurance premiums paid by insurance organizations under voluntary personal insurance contracts for the taxpayer, his spouse, his parents and / or children under the age of 18, providing only payment for treatment services.

Paying for medical treatment and insurance for the wife's / husband's parents and other close relatives will prevent the taxpayer from receiving social tax deductions.

Social tax deductions apply only to those types of treatment that are contained in the list of medical services listed in the decree of the Government of the Russian Federation No. 201 dated March 19, 2001. According to the letter of the RF Ministry of Finance dated March 11, 2008 No. 03-04-05-01 / 66 expenses for expensive types of treatment are accepted in full in the amount of actually incurred and documented costs. The established limit (which was written above) of 100 thousand rubles does not apply to these costs.

An individual cannot receive social tax deductions in cases of acquiring funds for restoring the patient's health and caring for the sick (letter of the Federal Tax Service of the Russian Federation for Moscow dated 19.03.2008 No. 28-10 / 026561).

Example 8

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An individual - a taxpayer applied for a social tax deduction in the amount of 100,000 rubles for treatment costs (80,000 rubles) and the purchase of funds to restore health (20,000 rubles). However, the tax inspectorate confirmed the right to a deduction only in the amount of 80,000 rubles. Expenses in the amount of 20,000 rubles were not deducted, since expenses for the purchase of funds to restore health are not subject to inclusion in social tax deductions.

Article 219 of the Tax Code states that treatment services must be provided by medical institutions. On the basis of this provision of the Tax Code, the tax authorities conclude that only legal entities can provide services, since it is legal entities that fall under the term “institution”. On this basis, taxpayers were often denied deductions for whom medical services were provided by licensed and registered private medical professionals individual entrepreneur... However, there is a definition of the Constitutional Court, in which he indicated the opposite.

Litigation and arbitration practice

The Constitutional Court of the Russian Federation, in its ruling No. 447-O of 14.12.2004, indicated that a taxpayer has the right to receive a social tax deduction for medical services paid by him, regardless of whether he received them from a legal entity or from an individual holding the appropriate license. In this case, the RF Constitutional Court proceeds from the principle of equality of taxation.

Problems with tax deductions can only be related to the costs of treatment for all kinds of traditional healers, magicians, etc., despite the fact that they are registered as individual entrepreneurs. The reason for the refusal will be that the health authorities do not grant licenses to the representatives of occult medicine.

Procedure for obtaining social tax deductions for medical expenses

To receive a social tax deduction for treatment, a taxpayer must submit the following documents to the tax authority at the place of residence:

1. Application for social tax deduction. The application is drawn up in any form, but it is mandatory to indicate the grounds for receiving the deduction and list the attached documents confirming the right to receive the deduction. Be sure to indicate in the application the amount of tax deduction that the taxpayer wishes to receive.

2. A copy of the contract for the provision of treatment services. The contract must be drawn up in accordance with the requirements of the Civil Code and must contain the following information without fail: the name of the medical institution, the amount and form of payment, full name. the person who received medical services, a list of medical services provided and details. A copy of the license must be submitted to the IFTS even if it is mentioned in the contract. The list of provided medical services must correspond to the list specified in the license.

3. Certificate in the form 2-NDFL from the place of work. The certificate is submitted for the tax period for which the social tax deduction is obtained. The certificate is issued by the employer who paid the taxpayer income taxed at a rate of 13 percent.

4. Documents confirming the fact of expenses. This is a very important point, since taxpayers often forget to receive payment documents and therefore cannot receive a deduction. For some reason, this most often applies specifically to medical services. The documents confirming the fact of payment for treatment services are:

• documents confirming the fact of medical expenses... Payment documents drawn up in accordance with the requirements of the Central Bank of Russia and having all the necessary details. The form of payment for treatment services can be either cash or non-cash.
  In addition, a certificate of payment for medical services is attached to be submitted to the tax authorities in the form approved by the joint order of the Ministry of Taxes of the Russian Federation and the Ministry of Health of the Russian Federation dated July 25, 2001, No. 289 / BG-3-04 / 256. Unfortunately, the above letter does not apply to individual entrepreneurs. Therefore, a taxpayer from an individual entrepreneur who has provided him with medical services can receive such a certificate, drawn up in any form;
• documents confirming the fact of payment for medicines... Payment documents without fail, as well as recipes in the form No. 107-1 / y with the stamp “For the tax authorities of the Russian Federation, taxpayer's INN”;
• documents confirming the fact of health insurance... The payment documents already mentioned above, as well as a copy of the voluntary personal insurance agreement concluded by the taxpayer with the insurance organization. Sometimes insurance organizations issue an insurance policy instead of a contract, which lists all the necessary conditions. Then it is necessary to submit a copy of the insurance policy.

Situations are possible when medical institutions cannot issue a certificate and / or a prescription, issued in an appropriate manner. In this case, the taxpayer should be guided by the norms of the letter of the Federal Tax Service of the Russian Federation dated 07.02.2007 No. 04-2-02 / [email protected], according to which the social tax deduction is provided on the basis of medical and medical documents available to the taxpayer, for example, on the basis of a medical history, or the purchase of medicines and medical supplies is stipulated by an agreement for the provision of treatment services.

Example 9

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The taxpayer applied for a tax deduction in the amount of 85,000 rubles. Of this amount, the cost of medicines is 25,000 rubles. However, he was unable to submit prescriptions in the form No. 107-1 / y to the tax office, since during the period of treatment he paid the cost of the medicines prescribed to him by the doctor at his own expense. But the taxpayer submitted to the tax office an extract from the medical history, certified by the chief physician of the medical institution, a list of prescribed medications, cashier's checks and a price list from the hospital pharmacy. The tax authority considered the above documents to be proof of expenses and provided the social tax deduction in full.

Very often, taxpayers do not take cashier's checks or ATM slips when making a payment, believing that it is enough to submit a copy of contracts, certificates or prescriptions. But in this case, they risk not getting a deduction, since there will be no documents, confirming the fact of payment.

Often there are cases when the employer pays for treatment or expensive drugs for his employee. If the employee subsequently reimbursed the employer for the expenses incurred, then he can expect to receive a social tax deduction for the tax period in which the incurred expenses were reimbursed. The fact of reimbursement of expenses by a taxpayer, in the opinion of the Federal Tax Service of the Russian Federation, set out in a letter dated 31.08.2006, No. SAE-6-04 / [email protected] must be confirmed by a certificate issued by the employer.

5. A document confirming the relationship of the taxpayer with the person whose treatment, purchase of medicines or health insurance he paid. These can be copies of marriage certificates, birth certificates of children. If the taxpayer has paid for treatment, insurance or the purchase of medicines for his parents, then he must submit a copy of his birth certificate and a copy of the parents' passports.

If in the current period the taxpayer was unable to fully utilize the social tax deduction due to him for treatment services, then the remaining amount will not be transferred to the next year and cannot be used.

Non-state pension provision

This is the newest social tax deduction, which came into effect on January 1, 2008. The purpose of introducing this tax deduction was to stimulate the development of the non-state pension system and reduce the expenditure burden on the budget. However, the simultaneous inclusion of non-state pension insurance in the one hundred thousandth limitation of the deduction somehow does not fit with the stimulation of the development of an alternative pension system.

According to subparagraph 4 of paragraph 1 of Article 219 of the Tax Code, taxpayers who pay pension contributions under non-state pension insurance contracts to non-state pension funds or insurance organizations can take advantage of the deduction.

As well as in cases with payment for education and treatment, contracts of non-state pension insurance can be concluded by the taxpayer in favor of the spouse, their parents and / or their children.

Social tax deductions for non-state pension provision are provided on the basis of the same documents as for the above reasons. Unfortunately, currently there is no practice of resolving disputes on this issue.

However, one should take into account controversial situation which, in our opinion, may lead to further disputes. This situation lies in Articles 213 and 213.1 of the Tax Code, according to which, upon termination of contracts of non-state pension insurance / security or change of their validity, the contributions of an individual, for the amount of which a deduction was previously provided, will be included in the tax base for personal income tax. This will be done by non-state pension funds and insurance organizations, acting in this case as tax agents. And this also will not add to the popularity of non-state pension system, after all, no one wants to lose the money owed to him on dubious grounds.

In addition, knowing not a very good organization information work and the low qualifications of workers employed in servicing individuals, one can imagine how everything will go and be formalized. The Tax Code makes an exception in the restoration of the tax amount only for cases of termination of contracts for reasons beyond the control of the parties or transfer of funds to another non-state pension fund, which can be the basis for creating all kinds of schemes and regrouping capital.

Charitable assistance and donations

Subparagraph 1 of paragraph 1 of Article 219 of the Tax Code permits the receipt of social tax deductions for expenses on charity and donations on the following grounds:

• expenses for charitable purposes for the needs of science, culture, education, health care and social security;
• expenses on charity for the needs of physical culture and sports organizations and educational and preschool institutions, for the purpose of physical education of citizens and the maintenance of sports teams;
• expenses in the form of donations to religious organizations for the implementation of statutory activities.

Litigation and arbitration practice

The resolution of the Federal Antimonopoly Service of the North-Western District of September 25, 2006 No. A05-8349 / 05-33 states that only expenses incurred in favor of organizations directly indicated in subparagraph 1 of paragraph 1 of Article 219 of the Tax Code can be included in the social tax deduction ...

Such organizations are organizations of science, culture, education, health care and social security, financed from the budgets of the corresponding levels. If an individual makes expenses in favor of school institutions and physical culture and sports organizations, then such payments are not subject to restrictions, because they can be financed both from the budgets of various levels and from private individuals. This position is adhered to by arbitration courts(Resolution of the Federal Antimonopoly Service of the Far Eastern District of March 17, 2004, No. F03-A73 / 04-2 / ​​257).

In addition to cash, individuals can provide donations and property. The tax authorities do not give any comments on this matter, and the arbitration courts consider monetary funds to be only one of the forms of charitable assistance (Resolution of the FAS of the Volga District of June 28, 2006, No. A12-29703 / 05-C51). However, in our opinion, an individual - a taxpayer, in order to minimize risks, should be guided by the requirements of the tax authority of his region for the form of charitable assistance (property assistance is allowed), the costs of which are included in the social tax deduction.

The social tax deduction for charity expenses is not more than 25 percent of the income received by the taxpayer during the tax period. Moreover, this rule applies to all cases of charity, and not to each separately.

When submitting an application and the relevant documents, the taxpayer must remember that the submission of agreements for donation and for the provision of charity and properly executed payment documents is a prerequisite for receiving a social tax deduction.

Sections:

Have you ever thought about how much of your salary you annually give to the state? As you know, in addition to transferring fees to the Pension Fund of the Russian Federation, the FSS of Russia and the FFOMS (in the amount of 30% of the employee's salary), the employer is obliged to withhold the personal income tax (PIT) directly from the employee's salary in the amount of 13%. It would seem that this money is irretrievably lost for the employee. However, they can be returned from the public pocket to your own as a tax deduction. You can count on a refund of all or part of the tax if the employee incurred expenses for:

• purchase of housing;
• education;
• treatment;
• donations to charitable, non-profit and religious organizations;
• additional pension provision;
• performing transactions with individual investment accounts;
• as well as in many other cases.

The GARANT.RU portal will tell you about the procedure, amount and timing of tax deductions in different situations.

General characteristics of tax deductions for individuals

The tax deduction amount is the amount by which the tax base can be reduced. For example, if the employee's salary specified in his employment contract is 10 thousand rubles, then this amount is the taxable base for personal income tax. Without the use of tax deductions, the employer will withhold a tax from it in the amount of 13% (1.3 thousand rubles), and the employee will receive only 8.7 thousand rubles.

If the employee has a tax deduction for any reason, for example, in the amount of 6 thousand rubles. for training, the employer will withhold personal income tax from the amount of wages minus the amount of tax deduction, that is, from 4 thousand rubles. In this case, personal income tax will be only 520 rubles. and the employee will receive 9,480 rubles in his hands.

Most tax deductions can be obtained directly through the employer, as shown in the example above. But for large deductions (for example, for a tax refund when buying an apartment), it is sometimes more convenient to receive the entire amount of the tax refund immediately to a bank account through the tax office.

Tax legislation provides for several types of personal income tax deductions:

• standard tax deductions that are provided to various categories of citizens, including beneficiaries ();
• social tax deductions in connection with expenses, in particular, for training, treatment, co-financing of pensions, etc. ();
• investment tax deductions that apply to certain transactions with securities and individual investment accounts ();
• property tax deductions provided in connection with the sale of property, the purchase of housing and the payment of interest on mortgage loans ();
• tax deductions for the carry forward of losses from transactions with securities and transactions with derivatives financial instruments ();
• tax deductions when carrying forward losses from participation in an investment partnership ();
• professional tax deductions, which are eligible for individual entrepreneurs, lawyers, notaries, etc. ().

It must be remembered that if you want to apply a deduction, you must submit a tax return anyway.

We also emphasize that non-residents by general rule are not eligible for standard, social and property deductions (). Recall that individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months () are recognized as tax residents.

Tax deductions are granted on the basis of a written application and documents confirming the right to such deductions.

Standard tax deductions

Standard deductions for working citizens are provided by the employer. In other words, one of the tax agents that are the source of payment of income at the choice of the taxpayer.

The standard personal income tax deduction is provided to the employee from the beginning of the calendar year, even if the application was submitted later. As a general rule standard deduction for personal income tax is provided to the taxpayer on the basis of his application for each month of the tax period ().

Standard tax deductions are also provided:

• in the amount of 3 thousand rubles. (to Chernobyl victims, invalids of the Great Patriotic War, invalids from among the military personnel of groups 1, 2 and 3);
• in the amount of 500 rubles. (To Heroes of the USSR, Heroes of Russia, awarded the Order of Glory of 3 degrees, participants in the Great Patriotic War, invalids from childhood, invalids of groups 1 and 2, etc.).

Social tax deductions

If during a calendar year the tax deduction is not used in full, the balance can be carried over to the next year.

Sale

The taxpayer is entitled to a tax deduction, in particular in the amounts received by him from the sale of housing or land plots and their shares.

As a general rule, if such real estate has been owned for more than three or five years, then such income is not taxed. If less, then the taxpayer has the right to receive a deduction in the amount of not more than 1 million rubles.

The deduction is provided in the amounts received during the tax period from the sale of other property owned by the taxpayer.

If the property was owned by the taxpayer more than the minimum deadline, then such income is not taxed. In this case, the declaration may not be submitted.

It should be borne in mind that these provisions do not apply to income received by individuals from the sale valuable papers, as well as income from the sale of property directly used by individual entrepreneurs in entrepreneurial activities.

If the property is owned for less than three years, a person has the right to claim a deduction in the amount of not more than 250 thousand rubles.

Instead of using the right to receive property tax deduction, the taxpayer has the right to reduce the amount of taxable income by the amount of expenses related to the receipt of this income. In this case, the costs must be documented.

Purchase

The taxpayer is entitled to a tax deduction in the amounts spent on the purchase of housing. The deduction is provided for an amount not exceeding RUB 2 million. If the taxpayer, when receiving the property tax deduction, did not use it in the amount of the maximum amount, the remainder of the tax deduction before its full use may be taken into account when receiving the deduction in the future for new construction or the acquisition of another residential facility in Russia. Thus, the unused balance of the deduction is carried forward not only to the following periods, but also to other objects.

At the same time, the remainder of the deduction declared when buying a home before January 1, 2014 cannot be transferred to other properties ().

To confirm the right to such a property deduction, you must provide along with the application:

• housing purchase agreement;
• a document confirming the ownership of housing and an act of transferring housing to a taxpayer;
• payment documents drawn up in accordance with the established procedure and confirming the fact of payment of funds by the taxpayer (seller's receipts for cash receipt, receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, commodity and cash receipts, acts on the purchase of materials from individuals persons indicating the seller's address and passport data and other documents), etc. ().

Also, a home buyer can receive a property tax deduction in connection with the payment of interest on mortgage loans in the range of 3 million rubles. Such a deduction is provided for only one property (,). Interest deduction is provided if there are documents confirming the right to receive the deduction, a loan (credit) agreement, as well as documents confirming the fact that the taxpayer has paid money in repayment of interest.

Professional tax deductions

Individuals who carry out entrepreneurial activity without the formation of a legal entity, as well as notaries engaged in private practice, lawyers who have established lawyers' offices and other persons engaged in private practice in accordance with the current legislation. They can reduce the amount of their taxable income by the amount of documented confirmed expenditures.

Please tell me if there are any restrictions on filing declarations for the provision of social deduction for tuition and whether it can be submitted at any time of the year. You can provide Bank details any bank for a refund?

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 when the taxpayer submits documents confirming his actual expenses for training. At the same time, the indication in the contract for the provision of paid educational services information about the license is a sufficient basis for proving its existence ( ).

The taxpayer shall also attach to the listed documents:

• an agreement for training with an educational institution licensed to provide relevant educational services;
• help on confirming the amount of income received and personal income tax actually paid for the reporting tax period.

Social tax deductions specified in are provided when the taxpayer submits a tax return to the tax authority at the end of the tax period, and before the end of the tax period, a social deduction for training can be obtained by contacting your tax agent (for example, an employer), subject to confirmation of the taxpayer's right to receive social tax deductions by the tax authority ( Tax Code of the Russian Federation). To obtain the necessary confirmation, you must submit an application to the tax office for the recommended ( ).

RELATED MATERIALS

For an example of filling out an application confirming the right of a taxpayer to receive social tax deductions provided for (in terms of social tax deduction in the amount of insurance premiums under voluntary life insurance agreement (s)), see the prepared by the experts of the company "Garant".

When can I get my tax refunded?

An application for a refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount (). In other words, if a taxpayer applied for a deduction in 2019, then receive a deduction from income previous periods he can only for 2018, 2017 and 2016. At the same time, the moment of acquiring an apartment does not matter, since there are no restrictions on the period of circulation, less on this basis (). If the right to a tax deduction arose in 2019, then it will not be possible to receive a tax refund for the periods preceding this year - its balance can be carried over to subsequent tax periods until their full use. However, this rule does not apply to pensioners who, when purchasing a home, have the opportunity to transfer the balance. property deduction for three tax periods immediately preceding its occurrence ().

Note that if the amount of tax deductions in the tax period exceeds the amount of income taxed at a rate of 13%, in this tax period the tax base is considered to be zero. At the same time, the difference between the amount of tax deductions in this tax period and the amount of income taxed at a rate of 13%, as a general rule, is not carried over to the next tax period (). The difference between the amount of tax deductions and the amount of taxable income can be transferred only for property tax deductions.

You should be aware that property tax deductions are provided either when the taxpayer submits a declaration at the end of the tax period (calendar year), or before the end of the relevant tax period - in this case, the deduction is provided by tax agents (usually the employer).

Where to go to get a property or social deduction?

Currently, there are two options for obtaining a tax deduction: either through the tax office or through an employer.

In the first case, you can apply for a deduction only after the end of the year in which the deductible expenses were incurred. In this case, the amount of the refunded tax will be transferred to the taxpayer's bank account.

There is no need to wait until the end of the year in which the taxpayer incurred the expense to receive the tax deduction through the employer. In this case, the employer simply will not withhold personal income tax at a rate of 13% from the employee's salary.

If the taxpayer decided to apply for a deduction to the employer, he first needs to obtain confirmation from the tax authority on the right to deduction. To obtain the necessary confirmation, you must submit an application to the tax office for the recommended (). The corresponding application can be submitted both in person, visiting the tax office, and through Personal Area the taxpayer is an individual.

To obtain a deduction, you must contact the employer with the appropriate written.

A social tax deduction is a refund of a certain amount that a taxpayer is entitled to receive when he or she commits certain costs for a certain tax period.

Social tax deductions are provided for:

• teaching children,
• own training (any form of training),
• treatment and purchase of medicines,
• purchases VHI policy(voluntary insurance),
• voluntary pension insurance,
• voluntary contribution to the funded part of the pension.

The amount of social deduction, as a rule, depends on the amount of expenses actually incurred and their nature. In addition, the social deduction has some kind of limitations.

This group of deductions can be made only with the approval of the tax authorities, while the potential recipient must present the necessary documents. Social deductions, as well as tax refunds, can be received at the place of residence of the recipient (taxpayer) within three years after the end of the tax period.

A taxpayer may exercise the right to a tax refund in connection with obtaining a social tax deduction no later than 3 years from the date payment of personal income tax for the tax period when they were produced social spending (clause 7 of Art. 78 of the Tax Code of the Russian Federation).

Charity deduction

These deductions apply to charitable matters. Financial aid turns out to organizations related to science, culture, health care, education, social security. Also, physical culture and sports, preschool, educational and religious organizations can apply for this deduction. Sum this deduction can be no more than 25% of the amount of income that taxpayers received in the tax period.

Social tax deduction for tuition

Social deductions for studies are provided for those taxpayers who study themselves, as well as have full-time children studying (up to 24 years old).

Trustees and guardians, whose wards are studying on a full-time basis, also have the right to social deductions.

Recently, a taxpayer - a sister or brother who pays for the full-time education of a relative (sister or brother) - has the right to social deductions. The student's age must not exceed 24 years.

These deductions are granted for the entire period of study, including, if necessary, academic leave.

The maximum amount of social payments for education does not exceed 50 thousand rubles per child and 120 thousand rubles for oneself.

This payment is made if an educational institution has the required license. The issue of payment is decided by the tax authorities.

How do I get a social tax deduction for tuition?

To obtain, you must provide the following documents:

• an agreement from an educational institution that has a license to provide educational services;
• documents that confirm the entry financial resources for studying;
• certificate issued at the birth of a child;
• documents confirming guardianship or guardianship;
• 3-NDFL;
• 2-NDFL;
• application for the return of personal income tax (you can download a sample of such an application);
• copy of passport and TIN.

Social tax deduction for training is not provided if training is carried out at the expense of the financial resources of the family (maternity) capital, directed precisely for these purposes.

Social deduction for training is not provided to taxpayers whose relatives are studying in organizations that do not have a license for this training. Also, a deduction is not provided if an individual did not pay income tax on his income in the reporting year.

Social tax deduction for treatment

This type of deduction includes the amount paid by the taxpayer for services rendered aimed at their own treatment, treatment of relatives and their children (under 18 years of age) in medical institutions of the Russian Federation. At the same time, the medical institution must have the necessary license to provide these services.

The maximum amount of this social payment does not exceed 120 thousand rubles.

Social tax deduction for treatment is not provided if payment for the necessary treatment and purchase of medicines was carried out by an organization.

This type of payment is made with the permission of the tax authorities.

To receive a social deduction for treatment, a certain package of documents is required.

Documents for social deduction for treatment

• certificate, which must indicate the amount of medical services provided;
• DLS agreement (voluntary insurance);
• documents that confirm the introduction of funds aimed at paying for the provided medical services;
• marriage certificate (if treatment was provided to one of the spouses);
• birth certificate of the taxpayer himself (if the treatment was provided to the taxpayer's parent);
• birth certificate of your own child (if the treatment was provided to your own child);
• 2-NDFL certificate.

Social deduction for pension contributions

This tax deduction is carried out if the taxpayer has submitted the necessary documents that confirm the costs of pension provision (non-state) or pension insurance made on a voluntary basis.

The maximum amount of this social payment does not exceed 100 thousand rubles.

To receive a social deduction for pension contributions, a document is required that confirms the payment by the taxpayer of those contributions that relate to expenses related to non-state pensions.
Social tax deduction for the payment of additional insurance contributions for the funded part of the labor pension.
This deduction is expected for taxpayers who contribute fixed amounts of funds to accumulate retirement pension.

To receive this deduction, you need a document confirming this type of payment going to the accumulation of labor pension.

For more information on the types of social tax deductions, you can use Tax code RF, article 219.

The taxpayer independently or with the help of a tax agent chooses the type of required social deduction.
The total amount of social deductions, as a rule, does not exceed 120 thousand rubles for one tax period.

Practical video tutorial. "Calculation of tax deductions for personal income tax"

Video lesson from the expert of the site "Accounting for Dummies" Natalya Vasilievna Gandeva on the specifics of calculating the standard, property and social tax deduction for personal income tax.