Changes in the procedure for returning tax deductions for personal income tax from 2022

How will Article 219 of the Tax Code of the Russian Federation help reduce personal income tax?

Due to social tax deductions, individual taxpayers can reduce their income tax. The limit for some expenses that fall under social deduction is the amount of 120,000 rubles. And for other expenses related, for example, to the purchase of expensive medicines and payment for the same expensive medical services, there is no limit.

For information about the period during which the social deduction can be used, read the material “The balance of the social deduction “for treatment” cannot be transferred to the next year.”

In accordance with paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, a benefit in the form of a social deduction in most cases can be declared when filing a tax return for the reporting period. At the same time, when applying to the employer, deductions for expenses for treatment and training, as well as those associated with the payment of pension (insurance) payments to non-state funds, can be used earlier.

In order to declare your right to social benefits under Art. 219 of the Tax Code, the taxpayer must have appropriate documents proving the fact of payment of funds. These documents may subsequently be requested by the tax inspector when checking the validity of using the right to deduction. When contacting a tax agent, a taxpayer will sometimes need to choose which of the available social deductions he will use if there are several such deductible expenses and they do not fit into the established limit.

Read more about each type of social deduction in the article “Social tax deductions for personal income tax in 2022 (nuances)”.

Now you need to understand exactly what expenses can be used by the taxpayer when claiming the right to a tax deduction. It is important that they are reasonable and properly supported.

Changes in the procedure for returning tax deductions for personal income tax from 2022

Federal Law No. 100-FZ of April 20, 2021 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” (hereinafter referred to as Law No. 100-FZ) established the possibility of a new simplified procedure for providing property and investment tax deductions for personal income tax , provided for in paragraphs. 2 and 3 clauses 1 art. 219.1 Tax Code of the Russian Federation and paragraphs. 3 and 4 clauses 1 art. 220 Tax Code of the Russian Federation.

The provisions of Law No. 100-FZ regarding the simplified procedure for providing tax deductions came into force on 05/21/2021 and apply to legal relations for the provision of tax deductions, the right to which arose for the taxpayer from 01/01/2020. You can receive a simplified tax deduction for expenses on the purchase of housing, payment of interest on a mortgage and the amount of funds deposited into an individual investment account (IIA).

The simplified procedure provides for the possibility of obtaining the above types of deductions for taxpayers who have a personal account on the website of the Federal Tax Service of Russia, without submitting a tax return in Form 3-NDFL and a package of documents confirming the right to deduction. In addition, Law No. 100-FZ provides for shortened inspection periods. 1 month is allotted for conducting a desk audit of an application for a deduction in a simplified manner, and 15 days for a tax refund. The possibility of obtaining deductions in a proactive mode is due to audits using data contained in the databases of tax authorities and received from external sources. The system will automatically analyze all available data loaded into the Federal Tax Service software systems and generate a pre-filled application for deduction in the personal account of the individual taxpayer.

All information necessary to confirm taxpayers’ right to deduction will come directly from banks and brokers (tax agents) - participants in information exchange with the Federal Tax Service of Russia. Participation in such information exchange is voluntary for banks and brokers.

The procedure for connecting tax agents (banks) who have expressed a desire to join such information exchange has been determined. Potential participants in information interaction, starting from May 21, 2021, have already begun to connect to the Federal Tax Service system. The current register of participants in information exchange will be posted on the website of the Federal Tax Service of Russia. Here you can review this information and clarify whether the bank whose client you are a participant in this program.

After the Federal Tax Service software package receives the relevant information from banks/brokers, taxpayers will receive a special message in their personal account. A pre-filled application for deduction will also appear there (which already contains almost all the information necessary to confirm it). In your personal account, you will be able to track the entire process from the moment the payer signs an automatically pre-filled deduction application until the tax refund. Thus, before the pre-filled application appears in your personal account on the website of the Federal Tax Service of Russia, no action is required from the taxpayer.

At the moment, only citizens who have entered into agreements for maintaining individual investment accounts (IIA) and agreements for the purchase of real estate using mortgage (borrowed) funds with banks that have joined such an exchange can take advantage of the simplified procedure. The new simplified procedure does not cancel the possibility of obtaining property and investment tax deductions in the current manner - by submitting a tax return form 3-NDFL. For example, if it is necessary to receive, in addition to a property tax deduction, a social deduction for treatment or education, the payer has the opportunity to declare all deductions simultaneously in a tax return in Form 3-NDFL, submitting it to the tax authority at the place of registration. In addition, taking into account the fact that in a simplified manner it is possible to obtain only deductions for which the taxpayer has the right to arose from 01/01/2020, in order to exercise the right to deductions for previous tax periods it is impossible to do without a declaration.

Irina Kozhemyakina, Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions

Does Article 219 of the Tax Code of the Russian Federation guarantee social tax deductions for pensioners?

Article 219 of the Tax Code of the Russian Federation allows pension contributions, as well as insurance premiums for voluntary life insurance, to be classified as social deductions by which the personal income tax paid is reduced. Moreover, we are talking about contributions paid to non-state pension funds, and, importantly, about part of the payments directed to the funded part of the pension. These rights are defined in sub. 4 and 5 paragraph 1 art. 219 of the Tax Code of the Russian Federation.

In addition, pension payments made by the taxpayer in favor of immediate relatives or family members can also be used as social deductions. This can also include pension payments made for grandparents, brothers/sisters, parents/spouses, children/grandchildren.

Article 219. Social tax deductions

Article 219. Social tax deductions

[Tax Code] [Tax Code of the Russian Federation, Part 2] [Section VIII] [Chapter 23]
. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:

• 1) in the amount of income transferred by the taxpayer in the form of donations:
• charitable organizations;
• socially oriented non-profit organizations to carry out activities provided for by the legislation of the Russian Federation on non-profit organizations;
• non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, healthcare, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergency situations , environmental protection and animal welfare;
• religious organizations to carry out their statutory activities;
• non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

The deduction specified in this subparagraph is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation. If the recipients of donations are state and municipal institutions operating in the field of culture, as well as non-profit organizations (foundations) in the case of transferring donations to them for the formation of endowment capital in order to support these institutions, the maximum deduction amount established by this paragraph may be increased by the law of the subject Russian Federation up to 30 percent of the amount of income received in the tax period and subject to taxation. The said law of a constituent entity of the Russian Federation may also establish categories of state and municipal institutions operating in the field of culture, and non-profit organizations (foundations), donations to which may be accepted for deduction in an increased maximum amount.

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

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

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

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

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

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children;

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

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

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

The total amount of social tax deduction provided for in paragraphs one and two of this subclause is accepted in the amount of expenses actually incurred, but taking into account the limitation established by paragraph 2 of this article.

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

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

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

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with a non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents (in including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period not less than five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship) ), - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article.

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

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

The social tax deduction specified in this subclause is provided when the taxpayer submits documents confirming his actual expenses for paying additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings,” or when the taxpayer submits certificates from the tax agent about the amounts of additional insurance contributions paid by him for a funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees;

6) in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation - in the amount of actual expenses incurred for undergoing an independent assessment of qualifications for compliance with qualification requirements taking into account the size limitation established by paragraph seven of paragraph 2 of this article.

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

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

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer by the tax agent starting from the month in which the taxpayer turned to the tax agent to receive them in the manner established by paragraph two of this paragraph.

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

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

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

Social tax deductions provided for in subparagraphs 2 - 6 of paragraph 1 of this article (with the exception of deductions in the amount of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article), are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles for the tax period. If, during one tax period, a taxpayer has expenses for training, medical services, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements), under a voluntary life insurance agreement (agreements) (if such agreements are concluded on period of at least five years) and (or) for the payment of additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” or for the payment of an independent assessment of one’s qualifications, the taxpayer independently, in including when contacting a tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction specified in this paragraph.

In what case can education expenses not be classified as social deductions?

According to sub. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, an individual can reduce his obligations to pay tax on income received by the amount of funds spent on training. After all, the actual costs incurred for full-time education at a university (your own or those of minor children under 24 years of age) are considered social deductions.

But there are a number of situations when tuition payments cannot be taken into account when calculating personal income tax. In addition to the lack of documents confirming payment, there are a number of nuances due to which the social deduction will not be available to the taxpayer:

1. If a student is studying part-time under a contract, then the parent who paid for the tuition does not have the right to a social deduction. The reason is that, as mentioned above, the deduction is provided to parents of children studying only full-time.

However, if a student works and the agreement with the educational institution is drawn up in his name, then he can use tuition payments himself as social deductions to reduce the amount of personal income tax withheld from his salary.

If the mother paid for the child’s education on her own behalf, the only opportunity for the student to use the social deduction will be to have a power of attorney issued to the mother, granting the right to contribute the child’s money as tuition fees.

2. If a parent pays for full-time education at a university for a child under 24 years of age, but the child is married, then the parent is deprived of the right to social deductions in accordance with subparagraph. 2 p. 1 art. 219 of the Tax Code of the Russian Federation.

The whole point is that, having entered into a legal marriage, the child acquires not only legal, but also legal capacity. This means that the parent is no longer the legal representative of the married child and, accordingly, is deprived of the right to social benefits. The same situation may arise when a child has his own children without entering into a legal marriage.

3. If a parent pays for the education of a child who is studying full-time at a university, but the contract is signed for the child, the parent will have the right to a social benefit if they have payment documents. It is important that the parent is indicated as the payer on the receipts, because it is the payment documents, and not the agreement, that are the basis for applying the deduction. For more details, see “The receipt is issued for a child: can’t the parent receive social benefits?”

However, it is important that the university has a license to provide educational services or another document confirming the status of an educational institution. In addition, the parent will be able to take advantage of the deduction only in an amount not exceeding 50,000 rubles. for 1 child per tax period for personal income tax payment. Moreover, if both parents apply for a social benefit to pay for a child’s education, the maximum limit on the amount applies to both.

4. If a child decides to continue studying at a master’s degree, will parents be able to take advantage of the right to a deduction?

When a child turns 24 and continues full-time studies at a university, parents will lose the opportunity to take advantage of social benefits.

You can retain your rights to social benefits if the child pays for education himself. If he is employed and pays personal income tax, he will have 3 years to apply for social benefits in accordance with clause 7 of Art. 78 Tax Code of the Russian Federation.

5. Is there a social deduction for amounts spent on the purchase of teaching aids while studying at an educational institution?

Funds spent on the purchase of educational materials cannot be attributed to the actual payment for training, therefore they cannot be used as a social deduction when calculating personal income tax.

6. Is the right to a tax deduction retained if payment for a child’s education was made from maternity capital?

No, you cannot use the social deduction in this case. This prohibition is expressly stated in the Tax Code.

7. Can a sister take advantage of a social deduction when she pays for the education of her brother who has not yet reached his 24th birthday?

Yes, it can, but only if the brother is studying full-time at a licensed educational institution.

To find out whether a deduction for educational expenses is possible for a stepfather, read the material “The stepfather will not be given a deduction for a child’s education.”.

Amount of tax deduction for education

A social tax deduction for training expenses is provided in the amount of training expenses actually incurred, taking into account the restrictions established in Article 219 of the Tax Code of the Russian Federation. The specific amount depends on whose training is paid for.

The maximum deduction amount is 120,000 rubles.

for their own education and no more than
50,000 rubles
for each child in total for both parents.

For example, for children's education, you can return 13% of the amount of educational expenses up to 50,000 rubles, i.e. no more than 6,500 rubles (50,000 rubles x 13%).

Previously on the topic:

Personal income tax deduction for a child’s education: limit – 50,000 rubles per year

A parent can receive a social deduction for the costs of educating a preschooler

Every working parent has the right to receive a social deduction for personal income tax for full-time education of their children under the age of 24 in organizations engaged in educational activities.

If the marriage is dissolved, and the contract for the child’s education was concluded by one of the parents, and payment was made by him, the right to a deduction is granted to the parent who presents documents confirming the expenses (letter dated December 17, 2022 No. 03-04-05/103087) .

Can all expenses for expensive medical services be used without restrictions?

In accordance with sub. 3 clause 1 and clause 2 art. 219 of the Tax Code of the Russian Federation, the costs of paying for expensive medical services can be used by the taxpayer without limiting the amount as a social deduction, but only if information about them is included in the list approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201.

If these medical services are not listed in this list, then it will be possible to take advantage of a tax deduction within the range of 120,000 rubles. in a year. In addition, it is important that the taxpayer retains all documents confirming the fact of payment. And when using social deductions to calculate payments for medical services, it is necessary that the person who provided them (legal entity or individual entrepreneur) carries out licensed medical activities.

You can learn more about the limit value of tax deductions from individuals in our article “What is the limit of deductions for personal income tax in 2015–2016?” .

What insurance can be used as a social deduction?

To reduce the tax base when calculating personal income tax, you can use a social deduction:

1. In accordance with sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, expenses for paying insurance under a VHI agreement can be used as social deductions. In this case, voluntary insurance can be issued both for the taxpayer himself and for his underage children, spouse and/or parents.

To confirm the right to a tax deduction, the taxpayer must provide proof of self-payment of insurance premiums. In addition, the insurer must have a license to operate related to payment for medical services.

Read more about voluntary health insurance in our article “You can receive a social deduction for payments for voluntary health insurance .

2. According to sub. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation, social deductions also include payment of insurance under non-state voluntary pension insurance contracts and contributions under life insurance contracts issued both in favor of the taxpayer himself and his family members and parents. A prerequisite is that the contract must last for at least 5 years. The size of the social payment is limited to 120,000 rubles.

What donations can reduce the amount of personal income tax?

Only those listed in sub. 1 clause 1 art. 219 of the Tax Code of the Russian Federation, donations can reduce personal income tax in the form of a declaration of the right to social tax. These include:

• assistance to charitable or religious organizations;
• donations to NPOs that operate in the socially oriented sphere, in the field of science, sports (except professional), education, healthcare or culture (including physical);
• contributions to non-profit organizations to replenish target capital.

There are also restrictions on the amount of donations - a maximum of 25% of the amount of income subject to personal income tax for the year. And, of course, all listed payments must be documented.

How to receive social benefits before the end of the tax period?

In order to take advantage of the social deduction for pension contributions provided for in paragraphs. 4 and 5 tbsp. 219 of the Tax Code of the Russian Federation, the taxpayer should contact his employer, who deducts personal income tax from wages as a tax agent. In this case, the taxpayer must provide all documents confirming the actual expenses incurred for payment of pension contributions to non-state funds or insurance contributions for the funded part of the pension or under an insurance contract. Mandatory condition: insurance contracts must be concluded for a period of more than 5 years, and additional contributions to the funded part of the pension were withheld from payments made in favor of the taxpayer employee.

It is also possible to receive deductions at work this year for the costs of training and medical care (clause 2 and clause 3 of Article 219 of the Tax Code of the Russian Federation). However, in this case, you will first have to contact the Federal Tax Service with documents confirming the right to deduction. Based on the results of consideration of these documents, the tax authority, no later than 30 calendar days from the date of application, must issue a notice of the right to deduction, which the taxpayer will provide to the employer.

For information about what documents will be used to confirm treatment expenses, read the material “Documents for obtaining a tax deduction for treatment .
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Algorithm for obtaining a tax deduction for education

Through the employer

The deduction can be obtained through the employer's accounting department.

1. Prepare a package of documents confirming the right to receive a social deduction for expenses incurred.
2. Submit to the Federal Tax Service at the place of registration an application for issuing a notice of the right to a social deduction with a package of supporting documents.
3. Recommended application form: letter of the Federal Tax Service of Russia dated January 16, 2017 No. BS-4-11/ [email protected] “On sending recommended forms.”
4. After 30 days, receive a notification from the Federal Tax Service about the right to a social deduction. It will be sent to the accounting department via electronic communication channels.
5. As soon as the accounting department receives the notification, it will not be able to withhold the amount in the amount of the deduction.

Professional recommendations for an accountant in the berator “Practical Encyclopedia of an Accountant”

Social deductions

Through the tax office

At the end of the calendar year in which training expenses were incurred, a social deduction can be provided by the tax office at your place of residence.

1. Fill out a tax return (form 3-NDFL). It is necessary to fill out the appendix to section 1 “Application for offset (refund) of the amount of overpaid personal income tax,” as well as appendices 5 and 6, used to calculate deductions.
2. Prepare a package of documents confirming the right to receive a social deduction for expenses incurred.
3. Submit the declaration with a package of documents to the Federal Tax Service in person through the MFC, remotely through the taxpayer’s personal account.

After submitting the documents, the Federal Tax Service will have 3 months to conduct a desk audit of the information received. Upon completion of the inspection, money in the form of overpaid personal income tax will be returned to the bank account specified in the application.