Tax deductions: how to get a deduction for treatment, study, purchase of an apartment, child, what documents need to be completed

What is a tax deduction and why do you get it?

A tax deduction is a certain amount of income that is not subject to tax, or a refund of part of the personal income tax (PIT) already paid in connection with some expenses incurred. The types of these expenses are determined by the Tax Code of the Russian Federation. Any citizen of the Russian Federation or a foreign citizen can receive a tax deduction if he lives in Russia for more than 183 days a year and pays tax on the income received.

Example!

Let's say you earned 1 million rubles in a year. and 13% was paid in income taxes. In the same year, you spent 100 thousand on your child’s education at the university. These 100 thousand are deducted from income, and it turns out that you had to pay tax not 130 thousand, but 13% of 900 thousand, that is, 117 thousand. The overpayment amounted to 13 thousand rubles - so they will return it to you.

Leading regions in terms of the number of tax deductions provided (thousands)

Moscow

Source: Federal Tax Service, data based on the results of 2022.

There are five types of personal income tax deductions:

• Standard (for children, veterans of the Great Patriotic War, disabled people, Chernobyl survivors, “Afghans”, Heroes of the USSR and Russia with state awards);
• Social (for charity, training, treatment, pension contributions to non-state pension funds, additional insurance contributions for funded pension);
• Property (sale, purchase, construction of housing, acquisition of land);
• Professional (for royalties, income of individual entrepreneurs, persons engaged in private practice);
• Investment (for the sale of securities).

It is permissible to claim a tax deduction for a specific year in several categories at the same time, for example, to receive it immediately for children, treatment, charity and sale of housing. You can apply for a deduction within three years after the tax period. That is, for example, in 2022 it will be possible to return the money for 2016, 2017 and 2022.

Results

So, in 2022, legislators made it easier to get a tax deduction. The new procedure is designed to make life easier for taxpayers in that now they will not have to fill out a 3-NDFL declaration and collect supporting documents. But it does not apply to every personal income tax deduction. You are allowed to take advantage of a simplified tax deduction only when purchasing an apartment, including with a mortgage, and when working with an individual investment account.

Under the simplified procedure, an individual needs to wait for a pre-filled application from the tax authorities, enter information about his current account into it and send it back to the tax authorities. The entire procedure is carried out through the taxpayer’s personal account. In this regard, we recommend that you register in a timely manner on the State Services website or on the Federal Tax Service website in order to be guaranteed to take advantage of the simplified procedure for receiving a tax deduction for 2021-2022 and in subsequent periods.

Sources:

• Tax Code of the Russian Federation
• Federal Law of April 20, 2021 No. 100-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Deduction for the purchase of an apartment: documents, procedure for obtaining

Required documents:

• Identity card (passport of a citizen of the Russian Federation). If the tax return is submitted electronically, then an electronic signature (it can be easily obtained in your personal account on the website nalog.ru);
• Tax return in form 3-NDFL. The declaration template and instructions for filling out are available on the Federal Tax Service website;
• Application for tax refund. It can be drawn up when submitting a declaration to the tax office or taken a sample from the Federal Tax Service website. At the time of writing the application, you must choose a convenient option for returning a tax deduction - a one-time payment for the entire year, monthly payments or a reduction in the tax base in the future.
• Papers confirming the purchase of housing or expenses associated with it. This could be a purchase and sale agreement, an act of acceptance and transfer of premises, a loan agreement, a bank receipt, a check, a receipt;
• Papers confirming ownership of the purchased apartment. This could be an extract from the Unified State Register or a certificate of ownership;
• A document confirming the payment of personal income tax for the previous year (certificate in form 2-NDFL, it is obtained from the accounting department of your organization);
• Details certified by the bank to which your income tax refund will be transferred.

Important!

When submitting copies of papers confirming the right to deduction to the tax authority, you must have their originals with you for verification. Half of all problems when receiving money are due to the fact that the consumer does not have any documents.

When purchasing real estate, the tax base for deduction is limited to 2 million rubles. Thus, the tax benefit is 260 thousand rubles. Every citizen has the right to a benefit of up to 2 million rubles. just one time.

If it was fully used when purchasing the first property, then the benefit will not be provided when purchasing a second property.

If the apartment was purchased at the expense of the employer, maternity capital or the budget, then the deduction cannot be taken.

Property deductions can be used to pay off interest on a mortgage loan. In this case, the deduction limit increases from 260 thousand to 390 thousand rubles.

The deduction includes not only the purchase or construction itself, but also the finishing of the apartment, laying communications and developing the project.

The materials presented in this section do not constitute individual investment recommendations. The financial instruments or transactions mentioned in this section may not be suitable for you and may not correspond to your investment profile, financial situation, investment experience, knowledge, investment objectives, risk appetite and return. Determining the suitability of a financial instrument or transaction for investment objectives, investment horizon and risk tolerance is the responsibility of the investor. BCS Company LLC is not responsible for possible losses of the investor in the event of transactions or investing in financial instruments mentioned in this section. The information cannot be considered as a public offer, offer or invitation to purchase or sell any securities, other financial instruments and make transactions with them. The information cannot be considered as guarantees or promises of future investment returns, risk levels, costs, or break-even of investments. Past investment performance does not determine future returns. This is not an advertisement of securities. Before making an investment decision, the Investor must independently assess the economic risks and benefits, tax, legal, and accounting consequences of entering into a transaction, his readiness and ability to accept such risks. The client also bears the costs of paying for brokerage and depository services, submitting orders by telephone, and other expenses payable by the client. The full list of tariffs of BCS Company LLC is given in Appendix No. 11 to the Regulations for the provision of services on the securities market of BCS Company LLC. Before making transactions, you also need to familiarize yourself with: notice of risks associated with transactions on the securities market; information about the client’s risks associated with transactions with incomplete coverage, the occurrence of uncovered positions, temporarily uncovered positions; a statement disclosing the risks associated with conducting transactions in the market for futures contracts, forward contracts and options; declaration of risks associated with the acquisition of foreign securities.

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How the volume of tax deductions received in Russia grew (billion rubles)

Russian tax legislation provides two ways to obtain a tax deduction:

• through the tax office;
• through the employer.

First way

involves the return of tax paid in the past to the person’s bank account.

In the second option

the tax deduction is repaid by canceling income tax deductions from the employee’s salary. Which one is more convenient is up to you to decide.

Procedure:

1. Fill out a tax return (form 3-NDFL).
2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the year in form 2-NDFL.
3. Collect copies of papers confirming the right to housing (see above).
4. Collect copies of payment documents (see above).
5. When purchasing an apartment in joint ownership, collect copies of the marriage certificate and a written statement about the agreement of the parties involved in the transaction on the distribution of the amount of the deduction between the spouses. The deduction distribution agreement does not need to be notarized.
6. Submit a completed tax return with copies of all documents to the tax authority at your place of residence. The tax office will let you fill out an application (request two copies, one will be left for you) and send the documents for a three-month audit. It is convenient to monitor the result in your personal account on the Federal Tax Service website - information about overpayment of tax will appear there. After this, you can wait for the money to arrive in your account - no more than a month.

Is it necessary to submit documents for deduction every year?

Often a situation arises when the main deduction has already been exhausted, and the amount of interest paid on the mortgage is small. To save time, you can not submit documents to the tax authority every calendar year, but submit them once every few years, including in the declaration all interest paid for these years.

Example: In 2022 Detnev L.P. I bought an apartment with a mortgage. According to the terms of the mortgage, he annually pays mortgage interest in the amount of 100,000 rubles. Income of Detnev L.P. per year exceed 2 million rubles. In 2022, Detnev filed documents with the tax authority and received a basic deduction and a deduction for interest paid in 2022. In 2022, Detnev may not file a declaration, but wait a few years and declare all the interest at once: for example, file documents in 2023 and receive a deduction for interest paid in 2022, 2022 and 2022.

Deduction for treatment: documents, procedure

General list of required documents:

• Copy of Russian passport;
• Tax return in form 3-NDFL (to be completed by the taxpayer);
• Certificate of income from the main place of work (form 2-NDFL), certificates of part-time income (if any, issued by employers);
• An application to the Federal Tax Service with details (on bank letterhead with a stamp) to which the tax will be refunded.

When treated in a hospital or clinic:

• Agreement with a medical institution (there must be an exact amount paid for treatment) - original and copy;
• A certificate from the hospital/clinic/medical center confirming payment under the contract (must contain the patient’s medical card number and TIN, as well as the treatment category code: “1” - ordinary, “2” - expensive);
• A copy of the medical institution's license.

When purchasing medications:

• The original prescription with the stamp “For tax authorities”, issued by a doctor or the administration of a medical institution;
• Checks, receipts, payment orders confirming payment for drugs;
• If a patient purchased expensive medications necessary for treatment because they were not available at the medical institution, a certificate about this must be drawn up from the administration of the medical organization.

When concluding a voluntary health insurance agreement by an individual:

• A copy of the voluntary insurance agreement;
• A copy of the insurance company's license;
• Receipt for payment of insurance premium.

Procedure (when contacting an employer):

1. Write an application to receive a notification from the tax authority about the right to a social deduction.
2. Prepare copies of papers confirming the right to deduction (see above).
3. Submit an application to the tax authority at your place of residence for notification of the right to a social deduction.
4. After 30 days, obtain a notification from the tax authority about the right to a social deduction.
5. Submit a notice issued by the tax authorities to the employer; it will become the basis for non-withholding of personal income tax from the amount of paid income until the end of the year.

How does the simplified procedure for obtaining personal income tax deductions work?

The main advantage of the new procedure is that now for the types of deductions indicated in section 1 of the article, it is not necessary to submit a 3-NDFL declaration with supporting documents. Tax authorities may receive confirmation of the right to deduction from sources other than the taxpayers themselves. A desk audit of received information will now take no more than one month, and the return of funds to the taxpayer’s current (or personal) account will take no more than 15 days.

Let us remind you that a desk audit of the 3-NDFL declaration in standard situations takes three months, and the tax authorities transfer the money up to 30 days. That is, the procedural time frame under the simplified system for obtaining a tax deduction is significantly reduced.

You can learn about the intricacies of a desk audit from the article “How is a desk audit of a 3-NDFL tax return carried out?” Get free demo access and read all the most useful information regarding income tax.

Child deduction: documents, procedure

To receive a “children’s” deduction, it is not necessary to go to the tax office. It is enough to contact the accounting department at your place of work with a corresponding application. The simple procedure makes this deduction the most popular among the population. Usually the employer is asked to apply for this deduction from the beginning of the year, but you can also claim it retroactively through the Federal Tax Service.

The deduction for a child (children) is provided up to the month in which the taxpayer’s income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350 thousand rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.

For the first and second child, a deduction of 1,400 rubles is allowed; for the third and each subsequent child - 3,000 rubles. For each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles. parents and adoptive parents (RUB 6,000 for guardians and trustees).

General list of required documents:

• A written application addressed to your employer requesting a tax deduction for the child(ren);
• Birth certificate of the child (or children). This also applies to adopted children; here you need a copy of the adoption certificate;
• Certificates of child disability, if the child is one;
• Certificates from the child’s place of education (subject to receiving a deduction for a child over 18 years of age studying full-time at an educational institution);
• Marriage certificate.

Procedure:

1. Write an application for a standard tax deduction for a child (children) addressed to the employer.
2. Prepare copies of papers (see above).
3. If the employee is the only parent, the kit must be supplemented with a copy of a document confirming this fact (perhaps the death certificate of the second parent).
4. If the employee is a guardian or trustee, the kit must be supplemented with a copy of the document on guardianship or trusteeship.
5. Contact your employer with an application for a standard tax deduction and copies of all papers.

Important!

If the taxpayer has several employers, he will have to choose. If there is only one parent, he is entitled to double the deduction. One of the spouses can also receive a double amount if the other refuses the deduction in writing. However, if the second spouse simply does not have taxable income, and therefore no right to deduction, then the first spouse cannot count on double the amount.

What documents are needed to receive an income tax refund for treatment?

Declaration 3-NDFL, application for deduction, certificate of income 2-NDFL, passport - with this set of documents any person who decides to exercise his right to receive a refund of personal income tax from the amounts spent on treatment will need to start processing the deduction.
IMPORTANT! The possibility of a tax deduction for treatment expenses is provided for in subparagraph. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

To ensure that collecting documents for a tax deduction for treatment does not turn into a waste of time, you first need to check whether all legally established conditions and restrictions associated with the use of a social deduction are met, clarifying the following points:

• The person who paid the medical expenses and received the medical service is the same person or the indicated persons are close relatives.

IMPORTANT! Close relatives are considered to be parents, spouses and children under the age of 18 (including adopted children and wards). See also “You can receive social benefits if the person ordering the treatment is your spouse.”

• The person who paid the medical expenses and the deductible claimant are the same person.

IMPORTANT! If the treatment was paid for by the company, the tax authorities will refuse the deduction.

• The taxpayer claiming the deduction has income taxed at a rate of 13% and paid personal income tax to the budget.

IMPORTANT! Pensioners or individual entrepreneurs using the simplified tax system and UTII will be able to claim a deduction only if they have income taxed at a rate of 13%.

If the above conditions are met, you can safely begin collecting the following documents to deduct personal income tax for treatment (this will be discussed below).

You can familiarize yourself with the procedure for filling out the 3-NDFL declaration in the article “Sample of filling out the 3-NDFL tax return” .

Sign up for a free trial access to K+ and get full information about the procedure for receiving a new social deduction for fitness starting in 2022.

Deduction for training: documents, procedure

The standard package for applying for a tax deduction for education includes:

• Copy of Russian passport;
• Tax return in form 3-NDFL;
• A certificate of income for all places of work in the reporting year where the employer paid income tax for you (form 2-NDFL) is issued by the accounting department of the organization where you worked;
• A copy of the agreement with the educational institution addressed to the payer;
• A copy of the license of the educational organization, certified by its seal (if there is information about the license in the contract, this copy does not need to be attached);
• Copies of receipts, checks or other payments confirming payment for educational services;
• An application to the Federal Tax Service with a request to return the tax amount and details where it should be transferred.

Procedure:

1. Fill out a tax return (form 3-NDFL) at the end of the year in which tuition was paid.
2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the year in form 2-NDFL.
3. Prepare a copy of the agreement with the educational institution for the provision of educational services, which specifies the details of the license to carry out educational activities. If the cost of training increases, a copy of the document confirming the increase in cost, for example, an additional agreement to the contract.
4. Prepare copies of payment receipts confirming funds paid for training (cash register receipts, cash receipt orders, payment orders).
5. Submit a completed tax return with copies of all collected papers to the tax authority at your place of residence.

Important!

The deduction is due only when paying for full-time education. You will be able to reimburse expenses for your education, the education of your children, including those under your care, as well as brothers and sisters. But for grandchildren, nephews, spouses - it’s impossible.

Evgeny Kozichev

Expensive treatment: when is a personal income tax return declaration issued?

In some cases, there is a need for expensive treatment, and here you need to have a good idea of ​​what documents are needed for 3-NDFL. The fact is that a tax deduction is allowed in such circumstances, and in an almost unlimited amount, but subject to certain conditions:

• firstly, the type of treatment must be included in the list approved by Decree of the Government of the Russian Federation dated 04/08/2020 No. 458 ();

• secondly, you should start filling out a return of income tax for treatment only after receiving a specific certificate issued by a medical institution (approved by order of the Ministry of Health of the Russian Federation No. 289).

When receiving a certificate, you should pay attention to the service code. For expensive treatment, the corresponding field should contain the number 2. When one appears there, the deduction will be limited to the usual limits of 120,000 rubles.