Do-it-yourself tax deduction: step-by-step instructions. Department of the Federal Tax Service for the region. This signature is unqualified

Russian legislation makes it possible to choose the method of income tax refund: return personal income tax through the tax service or receive a tax deduction through the employer.

Let's take a closer look in this article at what the features of the method of receiving a refund at work are and, most importantly, whether it makes sense to use it.

You can exercise your right to an income tax refund in different situations:

• when purchasing or constructing real estate;
• when applying for a mortgage loan;
• during training or treatment;
• if there are children;
• etc.

Read more about existing deductions in the article "". And be sure to watch this video:

How can you apply and receive the money you are entitled to? There are only two options:

1. Refund of the entire amount at the end of the tax period (calendar year).
2. Receiving the deduction in installments every month with the help of the employer.

As you can see, the fundamental difference lies precisely in whether the taxpayer receives the deduction in full or not. How does this work in practice?

Let, as the song says, a wonderful neighbor settle in our house. A certain Stepan Grigorievich Frolov bought an apartment in 2018 and decided to exercise his right to a tax deduction. He has 2 options.

Option 1. Having waited until the new year 2019, Stepan Grigorievich filled out the 3-NDFL declaration and sent it to the tax office with all the documents. After verification by the inspector, the entire awarded amount will be transferred to his personal account in one payment. This is where the story ends.

Option 2. Stepan Grigorievich does not want to wait for the New Year holidays. Well, it's his right! Immediately after the sale and purchase transaction is completed, Frolov collects the same documents, with the exception of the declaration. And as in the previous version, it goes to the tax office. A month later, instead of money, he receives a notice of the right to a tax deduction indicating the amount awarded.

With this notice, the “wonderful neighbor” goes to work and writes an application for a tax deduction. From this moment on, Stepan Grigorievich stops paying personal income tax on his earnings!

So, in the first case, the taxpayer pays personal income tax, and next year returns it back; in the second case, he simply stops paying tax to the state. What other features does the second method of filing a deduction have?

How to get a tax deduction at work

In order to return income tax through the employer (and through the tax office), you will have to work hard and collect a package of necessary documents. Each case is special and information about this can be found in other articles on our website.

Let us once again briefly outline the scheme for obtaining a tax deduction at the place of work:

1. We collect all standard documents, except for the 3-NDFL declaration and 2-NDFL certificate.
2. We submit a package of documents to the tax office.
3. A month later we receive from the inspectorate a notice of the right to deduct.
4. We write an application at work and attach a notice.
5. We stop paying income taxes on earnings until the awarded deduction amount accumulates. This occurs from the month in which the application was submitted to the accounting department of the enterprise.

As you can see, we need to visit the tax office at least twice. Then what is the advantage of this method of returning personal income tax? Or maybe there are some other disadvantages? Let's find out further!

Advantages and disadvantages

Easier and faster at work!

The main advantage of a refund from an employer is that it increases your monthly income without putting in almost any additional effort. After completing the documents, you will officially receive a full salary without deductions. Quite a help, don't you think?

By the way! Let's do the math.

Example. Remember that our neighbor Frolov S.G. bought an apartment in 2018? Let this happen in April. Stepan Grigorievich immediately collected all the documents and took them to the tax office. A month later, he came to the accounting department of his company with a notification and wrote an application for a tax deduction. This happened in May.

Frolov's salary is 30,000 rubles. and monthly income tax of 30 thousand * 13% = 3,900 rubles is withheld from him. Those. Stepan Grigorievich receives 26,100 rubles monthly.

And now the trick: after writing the application, from the month of May Frolov will receive a tidy sum of 30 thousand rubles. (this is his net salary). Thus, his additional “income” for the year will be 27,300 rubles. = 3,900 (personal income tax) * 7 months.

The advantage is obvious: There is no need to wait until the new calendar year to get your money back. You can start processing documents immediately after a situation arises in which you have received the right to a deduction (for example, immediately after purchasing an apartment).

Another advantage is that the list of documents that must be submitted to the tax authorities is reduced. If you plan to receive a tax deduction from your employer, you do not need to fill out a 3-NDFL declaration, and you won’t need a 2-NDFL certificate from the company’s accounting department.

Disadvantages of personal income tax refund at work

If you do not want to advertise the purchase of a new apartment, then you definitely do not need to submit documents for a return to the accounting department. After all, this news will immediately become known to all employees of the enterprise. 🙂

But if this is not a secret, then let's continue the conversation.

Sometimes you may notice that less money is coming back at work. This is especially true in cases where, for example, the apartment was not purchased at the very beginning of the year. Let's look at the last example, but we will only return the money through the tax office.

Example. Frolov decided to wait a little while receiving the money and return the entire amount for 2018 at once, in a single payment. Therefore, I went to the tax office at the beginning of 2019. And in this case, I was able to get a refund of 46,800 rubles. = 3,900 (monthly tax) * 12 (months).

Remember the previous example? Stepan Grigorievich’s income from his employer was only 27,300 rubles. (only 7 months after submission of documents). The difference is obvious! And it amounts to 19,500 rubles.

It turns out that getting a deduction at work is unprofitable? Not really. Our friend and comrade Frolov can receive an amount of 27,300 rubles. through the employer. And at the beginning of 2019, submit documents for the past year again (this time in full, including the 3-NDFL declaration). After which he will be returned the due 19,500 rubles = 46,800 - 27,300.

In what cases can you avoid visiting the tax office again? It is best to do this at the very beginning of the new year, so that you have time to bring all the documents to your accountant in January or early February.

Example. Having become a little rich in 2018, Frolov, who received the first part of the property deduction, decided to continue returning the personal income tax and receive a 100% refund in 2019 only at work. That is why he brought confirmation from the tax office that he has the right to a refund for the purchase of an apartment. And since January, the accounting department has not withheld income tax from Stepan Grigorievich.

Is there a benefit? Perhaps yes. If Frolov’s salary remains the same: 30,000 rubles, then a monthly income of 3,900 = 30 thousand * 13% for the year will result in 46,800 rubles.

Frolov could receive the same amount, but in a single payment, after the end of the year, by applying to the tax office in 2020 for a refund of his withheld tax during 2019.

As you can see, everything is ambiguous. And each situation must be considered separately.

But in 2017, the Ministry of Finance obliged employers to return personal income tax from the beginning of the calendar year.

So now at work it will be possible to return the income tax in full, even if the application from the tax office was brought to the accounting department of the enterprise at the end of the year. This was reported in the Letter of the Ministry of Finance No. 03-04-06/2416 dated 01/20/17.

So now the employee can write a request for a refund at work, and the due amount will be returned to his account as excess tax withheld at the enterprise.

It is also necessary to remember one more feature of the return of personal income tax from the employer. Permission from the tax office to deduct is given only for 1 year. If during the current year you did not manage to accumulate the full amount of the deduction and have the right to transfer the balance to the next period, you will have to go through the entire registration procedure again.

In what cases can you contact your employer for a deduction?

We looked at an example where a tax deduction is provided for the purchase of a home. This deduction is called a property deduction and is provided not only in the case of purchasing an apartment or room, but also a house and a plot of land for construction.

In addition to receiving an income tax refund for the purchase of real estate, you can contact your employer to receive the following types of deductions:

• social deduction if Frolov has a need to pay either his own or his immediate family;
• a standard deduction that is provided if available. It is not uncommon for a person to work several jobs, and accordingly, income tax is withheld on each of his wages. A natural question arises: “Is it possible to return personal income tax from different employers?”

  From January 1, 2014, this possibility was established in the Tax Code. So now you can work part-time in different places, receive notifications for deductions and not pay taxes within the confirmed amount.

  The only thing you need to remember when receiving a notification from the tax inspector is to write a statement about what job and what amount of deduction you need to provide.

  There are other situations when, for example, our Frolov received a property deduction at his work from May, and in September he unexpectedly decided to change his place of work. Can he continue to benefit from the tax benefit in his new venture?

  There is no clear answer to this question yet. And the tax office will most likely offer to wait until the end of the calendar year, and then issue a new notification for the next year, where the new employer will already be indicated.

  Let's sum it up

  Registration of a tax deduction from an employer has both pros and cons. And only you can decide which return method to choose:

  • through the tax service: with a slight time delay, but you will immediately receive a significant amount in your hands;
  • through the employer: almost immediately after the right to a tax benefit arises, but with small monthly increases in salary.

  The main thing is that this there is a choice, which means you can choose the best option for yourself.

  If you found useful information in this article, share the link with your friends and acquaintances, and also let them know about it on social networks (the links are just below). Let's help each other! 🙂

  If you need professional advice on how to get your money back more profitably, leave a request on our website. In this case, we will be able to individually consider all options for the development of events and give an informed personal recommendation. We will also help with filling out the 3-NDFL declaration and sending it through your Personal Account.

You bought an apartment: with your own money or with a mortgage. Under certain conditions, the state is ready to return part of the money to you. In total, you can get 260 or even 520 thousand rubles from the budget.

Materiel: what is a deduction

If you work officially and receive a salary, then you pay personal income tax. Usually it is 13%. And although your employer retains this money and transfers it to the budget, the money itself is yours and it is you who pay it.

A tax deduction is an opportunity to get back part of the personal income tax paid from the budget. The principle is this: the state recognizes that you spent part of your income on something useful, and allows you to deduct this amount from your taxable income. As a result, the tax base becomes smaller and you either do not need to pay tax for some time, or an overpaid amount appears, which is returned to your account.

To receive deductions, you need to be a tax resident, pay personal income tax and have confirmation that you spent the money on something necessary in the opinion of the state: bought a home, paid for treatment or education, donated to charity. If you are an individual entrepreneur using the simplified tax system, then you do not pay personal income tax - there is a different income tax and it is not suitable for deduction. If you are a non-resident, you are not given a deduction.

There are several types of deductions. For example, there are social, property, professional, standard and investment. When purchasing an apartment, you receive the right to a property deduction. The rules that apply to property deductions do not work for other types.

In addition to the tax deduction when buying an apartment, there is a property deduction when selling - this is different, do not confuse it. They do not replace or cancel each other.

When it comes to deductions, two concepts are used: the amount of deduction and the amount of tax to be refunded. The deduction amount is how much the state allows you to reduce your income when buying an apartment. The amount of personal income tax to be refunded is how much money will actually be returned to you from the budget. To put it simply, the refund amount is 13% of the deduction amount.

When does the right to deduction arise when purchasing an apartment?

A deduction can only be claimed if several conditions are met.

You are a tax resident of the Russian Federation. You live in Russia for at least 183 calendar days during the year.

You paid for the apartment and can prove it with documents. Payment can be full or partial, but it must be required: the amount of the deduction depends on the actual expenses. You cannot receive a deduction for an inherited or donated apartment, because you did not spend anything, which means you did not reduce the tax base. Participants in military mortgages also cannot use the deduction on a general basis, because part of the amount for the apartment is given to them by the state.

There are legal documents. For a new building, this may be an apartment acceptance certificate. A share participation agreement will not work, even if you have paid the full amount - you will have to wait until the apartment is rented out.

For secondary housing, ownership must be confirmed with a certificate or an extract from the Unified State Register of Real Estate. Documents for the apartment must be issued in your or your spouse’s name. Mom’s apartment is not suitable for deduction, even if it is actually yours and you paid for it.

The seller is not a close relative of you. When purchasing an apartment from interdependent persons, deductions will not be given. You can buy an apartment from your mother or sister, but you cannot get a deduction for such a transaction. Even if you honestly gave your mother the money for the apartment, the deduction will definitely be denied. Good faith will not help here - this has already been tested in the Supreme Court.

It is impossible to hide a purchase from interdependent persons: the tax office will check the relationship using common databases. If there is interdependence not between relatives, but for other reasons, then they will sort it out and demand the money back.

For the tax authorities, a mother-in-law is not a mother. So you won’t get a deduction for a deal with your mother, but you can get a deduction for a deal with your mother-in-law. You cannot buy an apartment from your brother for deduction, but you can buy it from your wife’s brother. Then think for yourself.

Not only close relatives can be interdependent, but also other people who could influence the terms and outcome of the transaction. For example, a common-law wife or father of a common child. But this is in theory - the tax authorities will still have to prove it.

It is possible to receive a deduction after buying an apartment from the son of his mother’s friend.

You have not previously exercised your right to deduction. The property deduction when buying an apartment has a limit, and each person is given one for life. The deduction above the limit cannot be used again. If you once received money from the tax office when buying an apartment and you don’t have the remainder of the deduction, that’s it, you don’t have to read any further.

Apartment in Russia. Nothing to add here.

Documents for registration of deduction for an apartment

All documents can be provided in copies, and the tax office itself will check them against the database. If you have any questions, they will ask you for the originals - they will call you and bring them to you. But this doesn’t happen often - usually scans sent through your personal account or copies filed with the declaration are enough.

List of documents for registration of deduction:

1. A copy of the certificate of ownership or an extract from the Unified State Register of Real Estate.
2. A copy of the contract for the purchase of real estate and the act of transfer.
3. Payment documents (receipts for receipt orders, bank statements about the transfer of money to the seller’s account, receipts, sales and cash receipts).
4. Certificate 2-NDFL, if you are filing a declaration.
5. Application for distribution of deductions between spouses if they bought an apartment while married.

What documents should I use to confirm expenses?

The deduction will not be given if you do not confirm that you spent money on the apartment. And since cash receipts are usually not issued for an apartment, you will have to take additional care of the necessary documents.

The Tax Code mentions several confirmation options: receipts, receipts, bank statements. This list is open - you can provide other documents.

There are several nuances with payment documents that neither the realtor nor the tax inspector will tell you about. They usually pop up when filing a deduction - then it is too late to correct anything.

Receipt. Payment can be confirmed with a receipt - and an ordinary one, not certified by a notary. The main thing is that it contains all the information about the apartment and the seller, his signature, amount and date of transfer of money.

The receipt must be written by hand: if the realtor gives you a printed one on the computer, it is better to refuse and ask the seller to write it in person. This is important not only for deductions.

Agreement. Payment for deduction can be confirmed by an agreement if it contains a clause stating that the seller received the money. The agreement must be certified by a notary - this is also proof of payment. It is not necessary to present a receipt.

The Ministry of Finance is not against confirming expenses even with an agreement not certified by a notary. It is enough to indicate in it that payments for the apartment have been made in full, the buyer has transferred, and the seller has received the entire amount.

But it’s better to take a receipt. The point is not about the deduction: the Supreme Court believes that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to demand the apartment back or ask for money again.

Bank documents. Receipts and account statements are suitable to confirm payment through a bank. An information letter from the bank will not work either. Keep receipts and payments.

Deduction limit and transfer of balance to other objects

The deduction when purchasing an apartment is equal to the amount of your expenses. But the state is not ready to return 13% of any amount of expenses for an apartment, so it has set a limit: since 2008 - 2 million rubles per person.

The property deduction limit means that, regardless of the region and the actual cost of the apartment, one person can receive a maximum of 13% of 2 million rubles - that is, 260 thousand.

An example of calculating deductions and personal income tax for refund per person

Apartment cost	The amount of the deduction	Personal income tax for refund
1 500 000 R	1 500 000 R	195 000 R
2 000 000 R	2 000 000 R	260 000 R
3 000 000 R	2 000 000 R	260 000 R
5 000 000 R	2 000 000 R	260 000 R

Until 2014. The property deduction limit was tied not only to the taxpayer, but also to the object. It was given once in a lifetime and only for one apartment. If the apartment cost less than 2 million rubles, the remainder of the deduction could not be transferred to another property - this money was “burned out” and 13% of the unused amount could never be received.

For example, in 2013 you bought an apartment for 1.5 million rubles. They claimed a deduction for the amount of actual expenses and received 13% of this amount in cash - a total of 195 thousand rubles. You didn’t use the entire deduction limit - there were still 500 thousand rubles left to reach 2 million. But you won’t get 65 thousand rubles of tax back, even if you buy another apartment in 2018. The right to deduction has been used, the balance cannot be transferred. And although the rules have changed, they do not apply to those who used their right to deduction before 2014.

From January 1, 2014 the deduction limit is not tied to the object, and the balance can be transferred to other objects.

If in 2015 you bought an apartment for 1.5 million rubles and returned the tax, then when you buy another apartment in 2018, you can use the rest of the deduction and take another 65 thousand from the state.

The limit and conditions of the deduction are determined by the year in which the right to deduction arose. Not according to the period when you paid for an apartment in a new building or filed a declaration, but when you received a deed or certificate of ownership.

For example, in 2007 the deduction limit was 1 million rubles. If your right to deduction arose in 2007, and you declared it only in 2018, then you will return a maximum of 130 thousand even if the price of the apartment is 2 million or more. The increase in the deduction limit in 2008 does not apply to you.

But you are not required to use the deduction for that particular apartment. You can not declare it for now, buy another apartment (even after selling the previous one) and only then use your right to deduction - with an increased limit and the ability to transfer the balance to other properties. If the tax has already been returned to you, you cannot refuse the deduction and claim it for another apartment in a larger amount.

Carry forward balance to next year

To use the entire deduction for a year, you need to earn about 170 thousand rubles per month. Then the annual income will exceed 2 million and it will be possible to immediately withdraw the maximum possible amount of tax - 260 thousand. But this doesn’t happen to everyone, so it’s usually not possible to use the entire deduction in a year.

The remainder of the deduction can be carried forward to subsequent years until the taxpayer is returned the entire amount of personal income tax paid.

For example, if an apartment costs 2 million rubles, and income is 1 million rubles per year, then the deduction will stretch for two years. And if, at the same price of an apartment, the annual income is 500 thousand rubles, then the personal income tax will have to be returned within four years. You can stretch the deduction for any period until the state returns 13% of the entire amount of expenses for the apartment.

Exception for pensioners. If you buy an apartment in retirement, you can get a tax refund for the year you bought the apartment and three years before that. In fact, a pensioner returns personal income tax for four years at once - no one else has such privileges. You can file four returns and get a lot of money at once. It does not matter whether the pensioner works or not. When you receive a pension, you collect personal income tax for four years at once.

This rule is needed so that the pensioner receives more money while he receives taxable income. Or I was able to return the tax for a longer period - while I was saving for an apartment. When he receives only a pension, he will stop paying personal income tax and will no longer be able to take anything from the budget.

How to get a deduction on your declaration

Next year or any other year after purchasing an apartment, you need to file a 3-NDFL tax return. The declaration form must correspond to the year for which you want to return the tax. Forms change, so you need to keep an eye on it. Although a formally incorrect form is not a reason to refuse a deduction, there may be other lines, codes, and even the structure of expenses.

The correct form of the 3-NDFL declaration can be found on the website nalog.ru. There is also a program for filling out the declaration. A package of documents can be sent through the taxpayer’s personal account. You don't even need to go anywhere. The tax office will check the declaration for up to three months, and then return the tax to the account.

The declaration cannot be submitted in the same year when you bought the apartment - only in the following periods. If you buy an apartment in April 2018 and decide to return personal income tax according to your declaration, you will receive it only after a year. All this time, 13% will be deducted from your salary and transferred to the budget.

A deduction-only return can be submitted on any day: there are no deadlines during the year. But if income is declared, you must report before April 30 of the next year. You cannot submit multiple declarations for the same period: each subsequent one will be considered updated and will cancel the previous one.

How to apply for a deduction from an employer

To return personal income tax when buying an apartment, you do not have to wait until next year. You can immediately avoid paying tax and receive a salary increase. To do this, you need to receive a notice of the right to deduct.

It is now clear. 18.07
In what order to receive deductions for apartments, treatment and training at work?

Submit a tax application - the form is in the taxpayer’s personal account, everything is filled out electronically. Attach copies of documents there and sign using your digital signature. The signature key is generated directly in your personal account.

Within a month, the tax office will issue you a notice - take it to work and immediately stop paying tax. You don’t have to wait a year and fill out incomprehensible sheets in the declaration: 3-NDFL does not need to be submitted.

In addition to the fact that personal income tax will not be withheld from you, you must also return the entire amount withheld from the beginning of the year. If you buy an apartment in September 2018 and receive a notice of the right to deduction, you will be refunded all personal income tax that was withheld for nine months - from January.

If you have several employers, you can take several notices and not pay tax everywhere. But it is important that an employment contract is concluded with each employer. According to civil law, it will not be possible to return personal income tax - you will have to file a declaration.

The notice of entitlement to deduction is valid until the end of the year. Then you need to get something new. If your place of work changes during the year, you also need to issue a new notification. But it’s still easier and faster than with a declaration. You will not have to submit copies of supporting documents a second time.

Instructions for returning personal income tax when purchasing an apartment

1. Check all conditions for deduction. A tax refund is only possible if all requirements are met. The list is in the article.
2. Understand the nuances of your situation. Maybe your family has the right to a double deduction, or maybe it’s better not to claim it for someone alone for this apartment. Distribute the deduction between the spouses, return the tax on expenses for children, write a power of attorney for the mother.
   
3. Choose the method of receiving the deduction: from the tax office or from your employer. These options can be alternated as desired until the deduction limit is exhausted.
4. Prepare the documents according to the list: make copies and scans, keep the originals at hand.
5. Fill out the 3-NDFL declaration or notification application.
6. Send the documents to the tax office. You can take them in person, send them by mail or through the taxpayer’s personal account.
7. Wait for the money to be credited to your account or pick up the notice and take it to work.
8. Keep track of the balance of the deduction so that next year you can quickly collect another part of your personal income tax.

The legislation of the Russian Federation allows citizens to apply for various tax deductions. They may be associated with the acquisition or sale of property, the implementation of social protection mechanisms, professional activities, training, treatment, and the birth of children. What are the specifics of the tax deductions most in demand by Russian citizens?

Kinds

What can you get tax deductions for in accordance with Russian legislation? The Tax Code of the Russian Federation provides for the following set of them: standard, paid for children, property, social, professional, as well as those calculated based on losses associated with the turnover of securities. The first four types of deductions are the most popular.

Methods of obtaining

How are tax deductions calculated and paid? The legislation of the Russian Federation provides for two corresponding mechanisms. Under the first, the deduction is calculated and paid once a year at the end of the tax period on the basis of payments already made to the treasury in the form of personal income tax (from wages and other income).

The second mechanism assumes that a citizen legally may not pay personal income tax to the state for a certain period and on certain amounts of income. Depending on the specific type of deduction, one or another scheme is implemented.

Who has the right to deduction

The type in question can be provided to citizens receiving income that is taxed at a rate of 13%. Most often, as we noted above, this is salary. But the corresponding income can also be generated, for example, after the sale of real estate and other types of property. Is it possible to get a tax deduction using a simplified system for calculating fees to the treasury? No, such mechanisms are not provided. Similarly, the right to a tax deduction cannot be exercised by persons with non-resident status.

How are deductions processed?

Where can I get a tax deduction? The corresponding preference for citizens is issued by the Federal Tax Service - in territorial divisions of the regions and municipalities of Russia.

In order to receive a payment, you must contact the Federal Service with a package of documents provided for each type of deduction. Let us consider the specifics of the various types of financial preferences in question in more detail.

Standard deductions

What can you get standard tax deductions for? Payments of this type are made to certain categories of persons. The deductions in question are fixed. Depending on the basis, they can be calculated on a basis, for example, 3 thousand rubles. or 500 rub. based on the month. The indicated amounts thus form the basis for calculating the deduction - at a rate of 13%. That is, a person is not paid 3 thousand rubles. and not 500 rubles, but 13% of the corresponding amount - 390 rubles. or 75 rub.

The legislation of the Russian Federation provides for several categories of citizens who have the right to receive this type of deduction.

Firstly, these are participants in the liquidation of the consequences of other nuclear tests, as well as citizens who received disabilities while participating in hostilities. In relation to them, the legislation of the Russian Federation provides for a tax deduction based on an amount of 3 thousand rubles.

Secondly, these are heroes of the USSR and Russia, citizens with disabilities of groups 1 and 2 and those who have had limited opportunities since childhood, participants in military operations, as well as residents of Chernobyl evacuated after the nuclear power plant accident. Persons in this category can receive standard deductions based on the amount of 500 rubles.

Thirdly, individuals who do not belong to the specified categories of citizens can count on tax preferences based on an amount of 400 rubles. But it is guaranteed to them until their annual income reaches 40 thousand rubles.

How many tax deductions can a person receive if he has several reasons for this, and if we are talking about standard preferences? Only one - the one that involves the largest payout. At the same time, standard deductions may well be combined with other types of preferences, for example, property ones.

Deductions for children

Strictly speaking, this type of deduction also refers to the standard one, but at the same time it is sufficiently isolated from it. In particular, it can be combined with any of the above. Tax deductions of this type can be received by parents or adoptive parents. The amount of the corresponding preference is based on the amount of 1000 rubles. per child per month.

The tax deduction in question can be paid until the child turns 18 years old, and if he goes to full-time study, then until he reaches 24 years old. Another limitation regarding the corresponding payments is that a person’s income should not exceed 280 thousand rubles. in year. If the salary or other sources of income are greater, then the deduction is not provided.

Also, the legislation of the Russian Federation provides for payments based on an amount of 2 thousand rubles. They are provided if the child has a disability or is being raised by a single parent.

One parent can legally delegate the right to receive deductions for children to another. This mechanism is advisable if one of the parents has an unstable job. In order to exercise this right, a person refusing a deduction must draw up documents confirming his intention to transfer the right to the preference in question to another.

The nuances of processing a standard deduction

If a person expects a standard tax deduction, when can he receive it? First of all, we note that direct assistance to a citizen in exercising the right to the corresponding preference should be provided by the employer, who has the status. Calculating the deduction and ensuring its payment, or more precisely, allowing the legal non-payment of personal income tax in the appropriate amount is the responsibility of the company.

However, in order to begin receiving standard tax deductions, the employee must notify the employer of his desire to use the corresponding preference. This can be done through a written application in the prescribed form. It must also be accompanied by documents confirming the employee’s right to receive a standard deduction.

Note that there is an alternative scenario. It involves contacting the Federal Tax Service at the end of the tax year. But this scheme is usually not very popular for the type of deduction in question, since it requires the employee to spend quite a lot of time collecting the necessary documents and interacting with the department.

Property deductions

What can you get property tax deductions for? Citizens most often have the right to register them after carrying out certain real estate transactions: purchase, sale or construction, as well as due to transactions with other high-value property, for example, cars.

Regarding real estate, it can be noted that there are two main categories of property deductions of this type - those related to the costs of purchasing housing or those that can be issued in connection with the income received by a citizen from the sale of his possessions. The mechanisms within which a person can enjoy this type of preference are different. And therefore, each type of deduction, despite its classification into a general category, is usually considered within a separate scheme.

Property deductions when purchasing a home

The first type of property deduction is associated with the acquisition of residential real estate by citizens. This could be an apartment, a room or a house. The acquisition mechanism can be expressed in the form of a purchase and sale transaction, construction of a facility, or participation in an equity project. The most important thing is that the citizen bears personal expenses.

A person can return up to 260 thousand rubles from the purchase of an apartment. from the funds transferred to the seller of real estate or invested in repairs, that is, based on an amount of up to 2 million rubles. Before 2014, the corresponding deduction could be issued only for one apartment, after which it could be issued for any number of residential properties. If a citizen purchased real estate through a mortgage, then he can also return up to 390 thousand rubles. from the amount of interest payments to the bank, that is, based on an amount of up to 3 million rubles. Please note that for transactions completed before 2014, the maximum amount of payments from the Federal Tax Service for interest transferred on a mortgage loan is not limited.

Ways to apply for a deduction when buying an apartment

Where can I get a tax deduction for buying an apartment? As in the case of standard payments, you can apply for the corresponding preference either through the employer or by contacting the Federal Tax Service. Moreover, unlike the scenario with the previous type of deduction, the second method is very popular among Russians. This is largely due to the fact that a person receives a significant amount of money, the equivalent of which is not easy to collect using monthly “increases” to wages in the form of legal non-payment of personal income tax.

The citizen determines where he can get it, based on his personal preferences. It can be noted that the set of documents for obtaining the corresponding preference in both scenarios is approximately the same.

What can you get tax deductions for when building a house? In this case, the base amount for calculating payments may include expenses for the services of contractors, as well as for the purchase of construction materials. The corresponding costs must be confirmed by receipts, checks and other documents, the legal force of which is recognized by the inspectors of the Federal Tax Service.

How many tax deductions can you get when buying apartments? As soon as a citizen exhausts the maximum payment amounts - 260 thousand for housing costs and 390 thousand for interest (if a mortgage is issued), then he loses the right to apply to the Federal Tax Service for the appropriate preference, no matter how many real estate properties he subsequently acquires.

Property deductions when selling a home

What can you get tax deductions for when selling an apartment? The mechanism for their design is as follows. The fact is that income from the sale of housing, like wages, is taxed at a rate of 13%. The corresponding fee must be calculated if a person owns real estate for less than 3 years. But the legislator guaranteed a deduction in the amount of 1 million rubles to participants in real estate purchase and sale transactions. This amount can be used to reduce the cost of housing included in the agreement between the seller and the buyer of the apartment. That is, if the price of housing under the contract is 1 million 200 thousand rubles, then the base for calculating personal income tax when using the noted type of deduction will be 200 thousand rubles.

It can be noted that both types of property deductions - provided that the transactions were made in the same tax period - can be mutually compensated. For example, if a person bought an apartment for 2 million rubles, then the state must return 260 thousand rubles to him. If in the same year he sold another property for 1.5 million rubles, then his debt to the Federal Tax Service in the amount of 13% of 500 thousand rubles. (remaining when using the second type of deduction), namely 75 thousand rubles, he can cancel by reducing the state’s obligations. That is, as a result, the Federal Tax Service will have to pay the citizen 185 thousand rubles based on two transactions he has completed.

Other deductions when selling property

The legislation of the Russian Federation allows citizens to receive not only those property deductions that are associated with the sale of housing. There is also a more universal preference in the amount of 250 thousand rubles. It can be applied to any type of property, such as a car. The main criterion for calculating income tax here is similar to the operation of selling an apartment - the corresponding fee must be paid if the property has been owned for less than 3 years. Note that a citizen can try to prove to the Federal Tax Service that he once had expenses associated with the acquisition of property, possibly a car or other expensive type of property. If this can be done, then they are also used as a type of deduction. In this case, the preference guaranteed by law may not be included in the calculation at all or may be used partially.

Now you know where you can get the Mechanisms within which it can be implemented, as well as other types of property preferences we have studied. Let's move on to consider the following types of payments - social.

Specifics of social deductions

What tax deductions can be obtained from those related to social ones? The legislation of the Russian Federation forms their varieties, calculated on the basis of the following types of expenses:

For charity;

For education - both the taxpayer himself and his children;

For treatment - the citizen himself, as well as his family members;

To participate in programs of non-state pension funds.

The principle of calculating the deduction is the same as that typical for the types of payments discussed above: the Federal Tax Service must return 13% of the corresponding base.

Regarding charitable expenses, the deduction can be calculated on the basis of their entire amount, but not exceeding 25% of the citizen’s income for the tax period.

As for training costs, they can be calculated on the basis of an amount of up to 120 thousand rubles. per year for participation in educational programs of the taxpayer himself and up to 50 thousand rubles. per year for the education of each child. Where can I get a tax deduction for education? The most convenient mechanism is to contact the Federal Tax Service at the end of the tax year.

Regarding treatment costs, it should be said that they are calculated on the basis of an amount whose maximum value is equivalent to the figure for tuition fees - 120 thousand rubles. Where can I get a tax deduction for treatment? It is best to contact the Federal Tax Service in the year following the reporting year.

Professional deductions

Professional tax deductions can be received by the following categories of fee payers:

Entrepreneurs subject to the general taxation regime;

Citizens performing work and services under contract agreements;

Notaries, lawyers and other specialists engaged in private practice.

It may be noted that the structure of professional deductions is quite complex. The main principle of realizing the rights of citizens to these preferences is their ability to submit to the Federal Tax Service documents confirming expenses associated with a particular activity.

If they succeed, the corresponding amounts can be used as a deduction - their income is reduced by them. But even if a person does not submit such documents to the Federal Tax Service, the agency may approve unconfirmed expenses for him. Their size depends on the person’s professional specialization and is approximately 30-40% of income.

Real estate is very expensive these days, and it is difficult to raise money to purchase it. To purchase it, people save up financial resources, borrow from relatives and friends, or take out a bank loan. Often, after achieving the set goal, there is no money left for repairs or other expenses at all. Therefore, it is doubly pleasant to learn that the state once in the life of each person gives the opportunity to return part of the money spent on the purchase. This refund is called a tax deduction.

The following real estate objects can be used as an object for tax deduction:

• apartment;
• a private house;
• room;
• share in residential real estate;
• a plot of land with a designated purpose “for individual housing construction”;
• interest on mortgage loans taken for the construction or purchase of housing;
• major finishing or renovation of housing (real estate documentation must indicate that the property was purchased by the buyer without repairs or finishing);
• drawing up design documentation for housing;
• connection of communications.

The tax deduction is equal to 13% of the total purchase price. This is exactly the amount of income tax paid by every officially employed citizen of the Russian Federation. Payment of deductions is regulated by Article 220. Tax Code of the Russian Federation.

In order for the picture of registration and receipt of a tax deduction to be complete, it must be said that a maximum value of real estate has been established for which a refund of 13% of costs can be obtained. Before 2008, it amounted to 1 million rubles, and after 2008, 2 million rubles. That is, for expenses related to construction, purchase of residential real estate, land plot for individual housing construction, or improvement of living conditions, you can receive a deduction, the maximum amount of which reaches 260 thousand rubles.

An essential condition is that the amount of the refund for the year cannot be higher than the income tax remitted by the buyer.

Thus, if a person who purchased real estate or spent money on its major repairs and improvement wants to receive the entire deduction amount, then he needs to wait until the income tax paid by him equals or exceeds the amount of the required tax deduction. Otherwise, the deduction amount will be paid gradually in small installments.

Interestingly, the amount of interest paid on loans for the purchase of housing has no limit and may even exceed the amount of tax deduction for the purchase of similar housing.

Options for receiving a deduction

There are two acceptable options for obtaining a tax deduction:

1. through the employer (the amount of income tax is not withheld when paying wages);
2. through the tax office (refunds are made in large installments to the recipient’s savings book).

In order to exercise your right to receive a tax deduction for the purchase of an apartment, you need to provide a package of documents to the tax office at your place of residence. It includes:

• certificate of sample 2 personal income tax, which can be ordered at any time from the accounting department of an enterprise or organization. It is important that when paying the deduction in several installments over several years, you will need a certificate for each year, ensuring the accumulation of the deduction amount until it is exhausted;

Documents relating to the purchase and sale of an apartment and confirming the right to pay the deduction:

All documents recording the parameters of the purchase and sale transaction are provided to the tax office in the form of certified copies.

If a tax deduction is issued to pay off interest on a housing or mortgage loan, then you will additionally need to provide the following documentation:

• A certified copy of the loan agreement;
• Bank certificate about the interest paid by the borrower for each year of loan payment;
• Documents confirming regular payment of the loan (receipts, checks, etc.). Sometimes it is problematic to save and find all receipts, so it is permissible to provide the tax office with an original statement of the borrower’s account confirming the movement of funds.
• A copy of the passbook or account details to which it is preferable to transfer tax deduction amounts;
• Completed tax return 3-NDFL. This document is quite voluminous, and its completion requires special knowledge, attention and accuracy of the information provided. Sometimes, if there are doubts about the correctness of filling out a declaration in your own hand, you can use the services of numerous companies that provide accounting services to the public;
• Application for payment of deduction;
• Application for distribution of deductions (if necessary).

After the complete package of documents has been collected, you need to decide on a convenient way to submit it for consideration. You can bring it to the reception time in person (and at the same time make sure that the inspector has started working with it and checked the presence of everything necessary) or send it by mail (make an inventory of the contents and send it by registered mail with notification).

After the 3 months allotted for the desk (non-visit) inspection have passed, from the moment the documents are accepted for work, the applicant will receive a written message about the results of the consideration of the application. The result may be a positive decision to make deduction payments or a justified refusal.

If the inspectorate made a decision to refund income tax to the applicant’s account, then the transfer of funds must occur within a month from the date of such a decision.

Under certain circumstances, a Russian taxpayer has the opportunity to return part of the personal income tax (tax deduction):

• when purchasing (constructing) housing;
• for paid treatment and training.

The word “return” must be understood in its direct meaning: first, the tax is transferred to the country’s budget, and then the state, through its tax services, returns these amounts to the citizen.

What if the taxpayer has not yet managed to transfer anything, but he already has the right to a tax deduction? Articles 219 and 220 of the Tax Code provide for such options. In 2018, you can receive a tax deduction through your employer. To do this, you do not need to fill out a declaration in form 3-NDFL. In this case, they simply stop withholding income tax from your salary.

How to get a tax deduction at work

Only a taxpayer can take advantage of tax deductions of any kind if he:

• receives income and pays a tax on it to the Russian treasury in the amount of 13 percent;
• is .

Most citizens have income in the form of wages, so they can receive a tax deduction at work.

EXAMPLE 1. Korovina M.A. I bought an apartment in mid-January 2018 and is applying for a property deduction. According to the law, she can only receive the amount of taxes that will be withheld from her wages during this year: she will submit the documents in 2019 and then this amount will be transferred to her bank account. But Maria Alekseevna has the right to start receiving deductions this year. To do this, she does not have to wait until the end of the current year.

If the right to a property deduction arises, the taxpayer must collect the necessary documents and submit an application to the tax office at the place of residence. According to the law, tax officials study and check the provided documentation for no more than 30 days. After the decision is made, the taxpayer receives the result within 10 days: either a reasoned refusal to provide a deduction, or a tax notice to the employer.

Notice of property deduction from the employer

The essence of receiving a tax deduction from an employer is that the employee’s income is not taxed, and the income itself in the form of wages is given to the employee in full.

The notice issued to the employer by the tax office indicates the full amount of the deduction requested by the employee and supported by documents. By delivering the notice to the employer's accountant, the taxpayer can only monitor the accuracy of the taxes "not withheld" from him. The employer bears full responsibility for any violations in the execution of the notice.

EXAMPLE 2. Korkina M.A. works at Rassvet LLC and receives an average of 30-32 thousand rubles per month. She does not have minor children, so she is not entitled to the standard deduction. The costs for the apartment, which she bought in January 2018, amounted to 2.5 million rubles. Marina Aleksandrovna has the right to a property deduction in the amount of 2,000,000 rubles. She decided to receive a tax deduction when purchasing an apartment through her employer.

Having submitted the documents and received a tax notice, Korkina took it to the accounting department of Rassvet LLC and wrote an application addressed to the head of the enterprise with a request to provide her with a deduction in the amount of 260,000 rubles (2,000,000 * 0.13).

Starting from March 1, Marina Alexandrovna began to receive the full amount of her salary. And the accountant of Rassvet LLC compiled a cumulative statement for herself to take into account the amount of unwithheld tax from Korkina.

Table 1. Income tax withholding sheet for Korkina M.A.

Month of the year		Amount of tax (deduction), rub.	Remainder deduction, rub. (260000)	Month of the year	Amount of accrued salary, rub.	Amount of tax (deduction), rub.	Remainder deduction, rub.
March	30 000	3 900	256100	August	32 000	4 160	235820
April	31 500	4 095	252005	September	32 000	4 160	231660
May	30 000	3 900	248105	October	31 500	4 095	227565
June	32 000	4 160	243945	november	30 500	3 965	223600
July	30 500	3 965	239980	December	32 000	4 160	219440
Total:	154 000	20 020	X	X	158 000	20 540	X
Total:	X	X	X	X	312 000	40 560	219 440

The table data shows that Korkina received a property deduction from her employer in the total amount of just over 40 thousand rubles. The remaining deduction in the amount of 219,440 rubles is transferred to subsequent years.

The taxpayer has the right to decide for himself: to receive the balance into a bank account by filling out a tax return in Form 3-NDFL or to issue a property deduction again through the employer. It wouldn’t hurt to fill out such a simple table for the taxpayer himself: firstly, it’s not that difficult to do, and secondly, you can always know the balance of the lost deduction.

You can also receive a tax deduction from your employer for some social deductions: when paying for treatment or training. But unlike property, social deductions are paid in the tax period in which payment for treatment or training occurred. And since the tax period in this case is taken to be a calendar year, both the payment and the amount for tax refund must be in the same year.

EXAMPLE 3. Zorkina I.I. I paid 65,000 rubles for the second semester of education for my daughter (student, 17 years old) in January 2018. I decided to get a tax deduction at my place of work. I completed all the documents and received a tax notice for a tax refund in the amount of 6,500 rubles (50,000 * 0.13). The remaining 15,000 rubles (65,000 - 50,000) are not included in the deduction, since according to paragraph 1 of Article 219 of the Tax Code, the amount of deduction for one child should not exceed 50 thousand rubles per year.

The deduction amount is small, so Irina Ivanovna did not wait until the end of the current year and submitted an application to her employer for a tax deduction at her place of work. Since her earnings are high, she received a deduction for one month:

• salaries accrued: 61,500 rubles;
• payroll tax accrued: 7,813 rubles: 61,500 - 1,400 (standard deduction for a child) = 60,100 * 0.13 = 7813;
• tax withheld: 1,313 rubles (7,813 - 6,500);
• salaries issued: 60,187 rubles (61,500 - 1,313).

Deadlines and documents for tax notification

Tax legislation leaves the taxpayer the right to choose how to receive the deduction: to a bank account after the end of the calendar year or a tax refund through the employer.

To receive a notification for an employer about a tax deduction, you need to collect a package of documents. For each deduction, the set of this package will be different. But in any case, this package must contain an identity card (passport) and.

Documents for property deduction when purchasing a home

• Ownership document.
• Purchase and sale agreement or acceptance certificate.
• Financial documents confirming the amount of payment for housing.
• Bank certificate about mortgage interest paid (if interest is deducted).

Documentation for obtaining a training deduction

• A copy of the educational institution's license.
• Financial document confirming payment for training,
• Birth certificate of the child whose education was paid for.
• A copy of the agreement with the educational institution for paid training.

A package of documents for obtaining a deduction for payment for treatment

• A copy of the medical institution's license.
• Certificate from a medical institution confirming the treatment performed.
• Financial document confirming payment for treatment.
• Treatment agreement.

The tax office may ask for some additional clarifying documents. You should first make a copy of each document, but you should also have the existing originals with you. Tax officials may need them to verify copies.

An application for a deduction from an employer must necessarily contain the requested deduction amount, as well as all the details of the organization where the taxpayer works:

• full official name;
• exact legal address;
• actual address of the organization;
• TIN and checkpoint of the organization.

All this data is required, since the tax notice is targeted and intended for a specific tax agent who withholds tax on income from the taxpayer. Distribution of this notice to any other organization is prohibited.

If a taxpayer wishes to receive deductions in several organizations where he works, then he must receive a separate tax notice for each of them. If an employee is dismissed during a calendar year, the tax notice becomes invalid.

After receiving a tax notice, the taxpayer must write an application addressed to the head of the enterprise, in which he states a request for a tax deduction, indicating the amount of the tax refund and the tax notice number.