Article 219 of the Tax Code of the Russian Federation. Social tax deductions

A tax deduction is a fixed amount that reduces the amount of income subject to taxation or a refund of part of the personal income tax paid in connection with expenses incurred for the purchase of an apartment, tuition fees, etc.).

This benefit can be applied to individuals (Russian citizens) paying 13% income tax.

Social tax deduction is the right of the taxpayer to reduce the amount of salary subject to income tax and other payments by the amount of expenses incurred for treatment, training or charity.

Social deduction for charity

The social deduction for charity allows you to reimburse expenses for charitable purposes.

Moreover, the amount of this type of deduction should not exceed 25% of the taxpayer’s income.

The balance of the unused deduction is not carried over to the next year (clause 1, clause 1, article 219 of the Tax Code of the Russian Federation).

To take advantage of the deduction, an individual must have tax resident status, that is, actually be in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (clause 2 of article 207, clause 3 of article 210, clause 1 of article 224 Tax Code of the Russian Federation).

Only a tax authority can provide a social deduction for charity on the basis of a tax return in Form 3-NDFL at the end of the tax period (calendar year) in which the charity expenses were incurred (clause 2 of Article 219 of the Tax Code of the Russian Federation).

How to return tax through the Federal Tax Service

Citizens have the opportunity to choose how to receive fiscal benefits; this is provided for in the Tax Code of the Russian Federation. Taxpayers have the right to write and send an application for any tax deduction directly to the territorial office of the Tax Service.

To return personal income tax through the inspection, you will have to collect a package of documents confirming your rights to benefits. Note that the registration of benefits through the Federal Tax Service begins only in the year following the year in which the grounds for applying the fiscal deduction arose. For example, if you have rights to benefits in 2022, then you will be able to contact the Federal Tax Service only in 2023.

In addition to the documents, you will need to prepare a 3-NDFL tax return and fill out a special tax refund form. Such a written application for a tax refund is completed using a unified form, which is part of the 3-NDFL. The form and instructions for filling out the 2022 declaration (which is submitted based on the results of 2022) were approved by Order of the Federal Tax Service No. ED-7-11/ dated 10/15/2021.

IMPORTANT!

Deductions for which citizens have rights since January 1, 2020 are allowed to be processed by the Federal Tax Service in a simplified manner. Citizens are invited to fill out and submit applications listing the necessary data through the taxpayer’s personal account, and tax officials will request all the necessary supporting documents themselves. If you indicate that you want to receive a deduction through your employer, then the corresponding notification will be sent to him from the Federal Tax Service independently.

Supporting documents

The list of documents is not established by the legislation of the Russian Federation.

To confirm your right to the tax deduction in question, you can submit:

payment documents: receipts for receipt orders, payment orders, bank account statements, etc.;
contracts (agreements) for donations, for the provision of charitable assistance, etc. In addition, as an annex to the agreement there must be an act of acceptance and transfer of the donation;
documents confirming the status of the recipient organization and the purpose of the donation (for example, a copy of the constituent documents, a copy of the budget estimate, a copy of the license, in the absence of which it is impossible to carry out a particular activity);
certificate of income in form 2-NDFL at the end of the tax period in which charitable expenses were incurred. The certificate should be obtained from the tax agent(s) from whom the income taxed at a rate of 13% was received.

Results

Standard, social and property tax deductions are the most commonly used types of personal income tax deductions.
They are available to individuals receiving income subject to personal income tax at a rate of 13%, subject to certain conditions being met (having children, disabled or veteran status, purchase and sale of property, etc.). Professional and investment deductions are less common and are available to a limited number of people. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Conditions for receiving social benefits for education

There are a number of conditions for receiving this type of tax refund.

The most important condition is the mandatory payment of personal income tax.

In addition, the conditions for providing a deduction for training are (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation):

training is carried out in educational institutions;
the educational institution has an appropriate license or other document confirming the status of the educational institution;
the taxpayer has documents confirming his actual expenses for training. In this case, all payment documents for training must be issued to the person who will subsequently receive a tax deduction.

Let us note that you can receive a deduction for your own education for any form of education, and in order to return the money for the education of children, brothers, sisters and wards, they must only be in full-time education.

Otherwise, the money will not be refunded.

An important point is also that in order to receive a social deduction for the education of a child (ward, brother, sister), his age should not exceed 24 years.

Receiving tax deductions:

1.1. Standard deductions (Article 218 of the Tax Code of the Russian Federation)

This deduction can be provided to taxpayers who support children, as well as to several preferential categories of citizens in the form of a certain amount of income.

1.2. Social (Article 219 of the Tax Code of the Russian Federation)

Social tax deductions are provided in cases where the taxpayer incurs so-called social expenses (for training, treatment, charity, as well as contributions to non-state pension funds, expenses for voluntary insurance and for paying additional insurance contributions to the funded part of your labor pension).

You can apply for a social tax deduction if you had expenses:

1. For training:

for your training (for any form of training)
for the education of children (wards) under 24 years of age studying full-time
for the education of a brother/sister, under 24 years of age, studying full-time

Documents required to receive a tax deduction for education:

Passport of a citizen of the Russian Federation
TIN
Certificate of income from the accounting department at the place of work (form 2-NDFL) (original)
Training agreement, additional agreement, documents on changing the name of the institution
Educational institution license
Tuition payment receipts
Child's birth certificate, marriage certificate
Certificate about the form of education of the child
Documents confirming relationship (for return for a brother/sister)
Details of the card's current account in the servicing bank, passbook

2. For treatment and purchase of medicines:

for expenses for own treatment
for treatment expenses of husband/wife, parents (direct relatives)
for treatment costs for children (under 18 years of age)

To apply for a social tax deduction for treatment (medicines):

Passport of a citizen of the Russian Federation
TIN
Child's birth certificate, marriage certificate, documents confirming relationship (for return for a brother/sister)
Certificate of income from the accounting department at the place of work (form 2-NDFL)
Certificate of payment for medical services (prescription in form No. 107/u with the stamp “For tax authorities”, certified by the doctor’s signature and the seals of the medical institution - if medicines)
Agreement for the provision of medical services in the name of the recipient of the benefit
A copy of the medical institution’s license to provide relevant medical services
Payment documents (receipts, sales receipts, payment documents confirming the fact of payment for medicines)
Details of the card's current account in the servicing bank, passbook

3. For voluntary pension insurance, for non-state pension provision:

when paying pension contributions under a non-state pension provision or voluntary pension insurance agreement concluded by a taxpayer in his own favor and (or) in favor of a spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children ( including adopted children under guardianship (trusteeship)
when the taxpayer pays additional insurance contributions for the funded part of the labor pension

Documents required to receive a tax deduction:

Passport of a citizen of the Russian Federation
TIN
Certificate of income from the accounting department at the place of work (form 2-NDFL)
Details of the card's current account in the servicing bank, passbook
Document confirming payment of pension contributions
An extract on the state of the pension account of the NPF contributor/participant (taxpayer) for the past tax period, certified by the seal and signature of the NPF
A copy of the license of the NPF in which you have an open pension account
Pension agreement (copy) concluded with a non-state pension fund (hereinafter referred to as NPF), which has a license to carry out activities related to non-state pension provision
A document (copy) confirming the fact of the taxpayer’s relationship with the person, if the pension agreement is concluded in favor of a third party (marriage certificate; birth (adoption) certificate; birth (adoption) certificate of a child; document (resolution, certificate) of the guardianship and trusteeship authorities on the appointment of guardianship or guardianship of a child, other documents)

4. For charity:

educational, scientific, medical institutions
cultural centers and organizations involved in social security
cultural and sports organizations
preschool educational institutions
donations for the maintenance of a sports team

Documents required to receive a tax deduction for charity:

Passport of a citizen of the Russian Federation
TIN
Certificate of income from the accounting department at the place of work (form 2-NDFL)
Details of the card's current account in the servicing bank, passbook
A document confirming the fact of transfer of funds to charity (for example, an agreement with the recipient of assistance, indicating the purpose of the donation)
A document confirming the fact of transfer of funds to charity (for example, an agreement with the recipient of assistance, indicating the purpose of the donation

1.3. Professional (Article 221 of the Tax Code of the Russian Federation)

The amount of taxable income can be reduced only by expenses from doing business:

1. Individual entrepreneur (IP)

Documents required for registration of deduction:

statement
tax return
documents confirming the right to receive a professional tax deduction

2. Are you engaged in private practice (notary, lawyer, etc.)

3. You receive remuneration under civil contracts for the provision of services (performance of work)

Documents required for registration of deduction:

application for a deduction to the organization from which you received income
documents confirming expenses incurred

1.4. Property (Article 220 of the Tax Code of the Russian Federation)

Property deductions are a tax benefit that allows you to return part of the money that you paid to the state in the form of a 13% income tax in the case of purchasing an apartment or purchasing other residential real estate, for example, a house with land.

You have the right to receive a property tax deduction in the following cases:

if you bought an apartment, land, house (or other residential premises)
you built a house (residential, with obtaining ownership of the house), you had expenses for finishing the apartment, building a house
you are paying for a loan to purchase an apartment (or other residential premises)
if your property was purchased for state or municipal needs.

Documents required to obtain a tax deduction when purchasing an apartment, house, land

Owner's passports
TIN certificate
Certificate from the accounting department at the place of work about income (form 2-NDFL) (for pensioners 2015, 2016, 2022, 2022)
Details of current account card, passbook
Agreement for the purchase of real estate – agreement of purchase and sale, shared construction, agreement of assignment of rights, agreement of share contribution, preliminary agreements (additional agreements to agreements), construction agreement, etc.
Certificate of state registration of rights to a house, land, apartment (or extract from the Unified State Register of Real Estate)
Certificate of acceptance of transfer of ownership (required during housing construction)
Payment documents under the agreement - receipts for payment of contributions for the shared construction of an apartment, a seller’s receipt (for the purchase and sale of an apartment), a reconciliation statement, checks, a bank account statement, a certificate of full payment of the share contribution, a letter of credit, documents for a safe deposit box, or others payment documents confirming payment
Loan agreement for the purchase of an apartment
Certificate from the bank about interest paid, from the date of the loan agreement, for each year
If necessary – child’s birth certificate, marriage certificate, certificate of change of name/surname, pension certificate

Additional documents: individually, depends on the contract, discussed during consultation

1.5. Non-resident

Foreign citizens located on the territory of the Russian Federation pay 30% of wages. When residency status is established, the tax rate changes and 13% is withheld from wages. The difference of 17% can be returned by making 3-personal income tax.

Documents required for registration of deduction:

Certificate of income 2-NDFL for the previous year
TIN certificate
Passport of a foreign citizen (notarized translation)
Registration in the Russian Federation
Passbook, card details
Documents confirming actual presence on the territory of the Russian Federation

1.6. Losses

The resulting negative financial result can be taken into account by the taxpayer either when calculating tax in the current period (if a profit was made from other transactions), or (if there is no taxable income from other transactions in the current year) the resulting loss can be carried forward to subsequent years.

Accounting for losses transferred to the current period from previous years, as well as the transfer of losses incurred in the current year to subsequent periods, is carried out in tax returns for personal income tax (form 3-NDFL).

Amount of social deduction for training

The size of the social deduction for training depends on the following factors:

the amount of personal income tax paid for the year, since the amount of tax refund cannot exceed this amount;
the amount of training costs, so the amount of deduction for training is determined as 13% of the amount of training costs.

For example, the maximum amount of expenses for your own education, as well as for the education of a brother or sister, according to the law is 120,000 rubles.

Thus, the maximum tax deduction for training will be 120,000 * 13% = 15,600 rubles.

The amount of social tax deduction for the education of a child (ward) is also limited by law.

In this case, the amount accepted for compensation is 50,000 rubles.

This means that for each child or ward you will be able to return 50,000 * 13% = 6,500 rubles.

Please note that you can simultaneously receive a social tax deduction for your own education and your child’s education.

Charity deduction

According to paragraph 1 of Article 219 Under the Tax Code of the Russian Federation, a taxpayer has the right to a deduction if he makes deductions from his official income for charity-related purposes:

Support for organizations involved in science, culture, non-professional sports, educational process, healthcare, provision of legal and social assistance, environmental protection and wildlife;
Financing of religious organizations to ensure the implementation of their statutory activities.

The deduction will be provided within 13% of the funds spent, but not more than up to 25% of the annual income

. For example, if a payer receives 600 thousand rubles a year and spends 70 thousand on charity, then he will receive 9,100 rubles as a deduction.

But if 300 thousand rubles are spent on charity (which is 50% of income), then you can only count on a deduction from an amount of up to 120 thousand rubles, and only 15,600 rubles will be returned.

worth noting :

To receive a deduction, you need to spend money on charity only in cash;
The organization spends the funds received exclusively on the basic needs of its own activities;
Funds should be transferred to the organization’s balance sheet only directly;
The taxpayer cannot claim any benefits from the sponsored organization.

Social deduction for treatment

The social tax deduction for treatment allows you to reimburse the costs of medical services and medicines spent during the treatment process.

At the same time, you can receive a social tax deduction for treatment not only for your own treatment, but also for medical services provided to children (only up to the age of 18), parents, and spouse.

To receive this type of deduction, an individual must have official earnings and pay income tax.

In addition, the following conditions must be met:

· the medical institution must have a license;

· the treatment performed must be included in the list approved by Government Decree No. 201.

· Documents confirming payment for treatment must be available.

How to get a social tax deduction

To receive a social tax deduction, you can either contact the tax office or your employer.

When receiving a refund through the tax office, the amount of the social tax deduction will be returned immediately in full.

If you receive a deduction through your employer, the money will be returned in monthly installments.

That is, income taxes will not be withheld from wages until the maximum possible deduction is reached.

Please note that you can use your right to a deduction for the last three years, that is, in 2022 you can receive a social deduction for 2016, 2015, 2014.

We reduce taxes in connection with the purchase of property

To reduce the personal income tax base by the cost of purchased housing and mortgage interest, a special application is prepared. It is submitted to the tax office, and if the application is approved, they receive a benefit through the employer. When the tax authorities confirm the possibility of reducing the personal income tax base, the employee asks not to withhold only the amount indicated in the notification from the tax service.

We remind you that from January 1, 2022, a new application form is in effect to confirm the taxpayer’s right to receive property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation. The form was approved by order of the Federal Tax Service No. ED-7-11/ dated 08/17/2021.

IMPORTANT!

An individual has the right to receive a benefit not only through the employer, but also through the Federal Tax Service, including by submitting a declaration, supporting documents and an application through the taxpayer’s personal account. The only difference is that the tax authorities will return the entire amount for the previous year (years) at once, and the employer will return it in parts, without withholding personal income tax from current income.

Obtaining a social deduction for personal income tax from the tax office

To receive a social deduction for personal income tax from the tax office, you must submit documents at the end of the year in which the expenses were incurred.

The list of required documents to receive a social tax deduction through the Federal Tax Service will be as follows:

declaration in form 3-NDFL;
certificate from place of employment in form 2-NDFL;
application for social benefits;
payment documents from a medical or educational institution that confirm expenses incurred;
agreement with the relevant institution.

In addition, if you receive a social tax deduction for treatment, you must have a certificate of payment for medical services.

If you plan to receive a tax refund for one of your relatives (children, spouses, parents), then you should attach a copy of the birth certificate or a copy of the marriage certificate to the remaining documents.

At the same time, in the certificate in form 2-NDFL, depending on the type of social deduction (deduction for ordinary treatment, for expensive treatment, for a child’s education, etc.), the corresponding social tax deduction code is entered in the certificate.

For example, code 203 is indicated when receiving a social deduction for a child’s education.

After the package of documents has been collected, you need to submit the collected documents to the Federal Tax Service and wait for the tax inspector’s decision.

In this case, the application for the deduction must indicate bank details.

Thus, to receive a social deduction through an employer you must:

write an application to the Federal Tax Service to receive a notification confirming the right to deduct;
in about a month, pick up a notification for social tax deduction;
write an application to the employer to receive a social deduction (attach a notice to it).

Payment for studies

If your employees undergo training at their own expense, then they have the right to a social tax deduction (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation).

The deduction is provided when paying for education in both domestic and foreign educational institutions, including abroad. This could be a college, institute, academy or university. The deduction is due when receiving a first or second higher education, taking advanced training courses, and even attending a music school.

Employees who study as part-time students at a higher or secondary educational institution (college, technical school) once a year are entitled to discounted travel to and from their place of study at the expense of the company (Articles 173 and 174 of the Labor Code of the Russian Federation). In this case, the company must pay the entire cost of the ticket for a university student, and half for a student at a secondary educational institution.

The cost of travel can be taken into account when calculating income tax as labor costs (clause 13 of Article 255 of the Tax Code of the Russian Federation). At the same time, there is no need to pay insurance premiums and personal income tax on these amounts, since these are compensation payments.

The list of grounds for social tax deductions for education contains subparagraph 2 of paragraph 1 of Article 219 of the Tax Code. It says that in a calendar year a person has the right to receive a deduction:

for your training - in the amount of actual expenses, but not more than 120,000 rubles per year;
for the education of their children under the age of 24 - in the amount of actual expenses, but not more than 50,000 rubles per year for each child;
for the education of wards under the age of 18, for whom the taxpayer is a guardian or trustee - in the amount of actual expenses, but not more than 50,000 rubles per year for each child;
for the education of former wards (after termination of guardianship or trusteeship) under the age of 24 - in the amount of actual expenses, but not more than 50,000 rubles per year for each child.

If the taxpayer pays for his own education, then the form of education (full-time, evening, part-time, external) does not matter to receive a deduction. If a person pays for the education of their children (wards or former wards), the deduction can only be received if they chose the full-time form.

The following can receive a social deduction for the education of children:

parents. Their legal status is confirmed by the child’s birth certificate and an entry in the birth register (Article 51 of the RF IC);
guardians and trustees when paying for the education of a ward under the age of 18. The status of a guardian or trustee is confirmed by a decision (or resolution) of the guardianship and trusteeship body (Clause 1, Article 35 of the Civil Code of the Russian Federation);
persons who have adopted a child. They are issued a certificate of adoption (Article 43 of the Federal Law of November 15, 1997 No. 143-FZ “On Acts of Civil Status”).

Therefore, payment for a child’s education by a stepfather or stepmother - a person married to the child’s parent, but not a parent or adoptive parent - does not give them grounds for receiving a tax deduction (letter of the Ministry of Finance of Russia dated September 4, 2022 No. 03-04-05/ 56540).

It happens that parents pay for the education of children who are already legally married and have changed their last name. The fact of being married is not important for the right to deduction. However, when a child changes his last name, he must present a copy of his marriage certificate along with a copy of his birth certificate. Adoptive parents also have the right to a deduction, since adoptive parents and adopted children are equal in personal non-property and property rights and obligations to relatives by origin (clause 1 of Article 137 of the Family Code). This means that adoptive parents have the right to a deduction.

A social tax deduction can be received by a citizen who pays for the full-time education of his brother (sister) under the age of 24. The tuition deduction is not applied if a person pays for the tuition of a spouse.

Here is a list of documents that you must have to confirm the deduction:

a copy of the agreement with the educational institution;
documents confirming the actual payment of training by the taxpayer. In payment documents, it is important to indicate the purpose of the payment: “tuition fee”. For cash payments, there must be a cash receipt, since special strict reporting forms for educational services were not approved (letter of the Federal Tax Service of Russia dated March 1, 2006 No. 04-2-02 / [email protected] );
a copy of the educational institution's license;
a copy of the child’s birth certificate (if the taxpayer is claiming a deduction for the child’s education expenses). If the child was adopted, a copy of the adoption certificate is additionally required. When paying for the education of a ward or former ward, the taxpayer will need a copy of the decision (resolution) appointing him or her as a guardian or trustee. In the last two cases, the birth certificate confirms the age of the person whose education was paid for by the taxpayer;
income certificate in form No. 2-NDFL. It must be issued by the organization from which (as a result of relations with which) the taxpayer received income. The amount of the no-tax deduction is limited to the amount of personal income tax paid for the year the deduction was received - the deduction cannot be more than the tax paid.

It is not necessary to submit notarized copies of the above documents. Copies can be certified by the taxpayer himself if he presents the originals when filing a tax return. In this case, the inspector must put a mark on the compliance of these copies with the originals and the date of their acceptance (letter of the Federal Tax Service of the Russian Federation dated August 31, 2006 No. SAE-6-04 / [email protected] ).

If the payment documents are issued for a child studying, and the actual payment expenses were made by his parent, then in the application for a deduction, the parent must indicate that he instructed the child to contribute the funds issued by him to pay for education in accordance with the agreement. A parent who plans to take advantage of a tax deduction can issue a written power of attorney in any form to make payments to the child (Article 185 of the Civil Code of the Russian Federation). The power of attorney must be dated before the payment was made.

note

If a contract for a child’s education was concluded with an educational institution by one parent, and the other paid for the education, then the inspectorate can provide a social tax deduction to the one who paid for the education (letter of the Federal Tax Service of the Russian Federation dated August 31, 2006 No. SAE-6-04 / [email protected] ) .

If both parents pay for the child’s education, then a social deduction is provided by:

one of the parents for the entire amount of these expenses up to 50,000 rubles;
both parents in the amount of expenses incurred by each of them. Moreover, the maximum deduction amount (50,000 rubles) is set based on the total amount of expenses of both parents.

The deduction is provided for the period of study of the taxpayer or his children (wards) at an educational institution, including academic leave issued in the prescribed manner during the training process (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation). But at the same time, this deduction reduces the income of the tax period in which the taxpayer actually incurred these expenses.

It happens that the taxpayer pays at once for the entire period of study, which includes several years.
There are no exceptions for such cases, so the deduction will be provided only for the tax period in which the payment was made. And if actual training expenses exceed the established deduction limit, then the excess amount is not carried over to the next tax period. EXAMPLE 2.
Belov and Chernov (tax residents) are 1st year students at the International Technical University. The university has a license. Agreements with the university for the entire period of study were concluded in June of this year. The duration of training is 5 years. The cost of training is 500,000 rubles. Belov paid for the entire period of study in August. Chernov pays the fee gradually - for each semester. This year, the tuition fee for the first year is 100,000 rubles. (500,000: 5) Chernov pays in two equal parts: - in August - for the first semester (September - December); - in December - for the second semester (January - June of the next year). Despite the fact that the second payment (in December) is paid for training that will be conducted next year, Chernov has the right to take advantage of a tax deduction in the amount of 100,000 rubles. in relation to the income of the current year, as well as the next four years of study. Belov can receive a tax deduction for training only in the amount of 120,000 rubles. and only based on current year income.

Let us remind you that the deduction for training is limited to the maximum amounts of 120,000 and 50,000 rubles per year.
It also cannot be more than a person's annual income. EXAMPLE 3.
Tax resident Markov studies on a commercial basis at the Institute of Foreign Languages. The university has a license for educational activities. This year, under an agreement with the institute, Markov paid 92,000 rubles for training. His annual income was 80,000 rubles. in the form of wages. Income is subject to personal income tax at a rate of 13%, so Markov can receive a tax deduction for training expenses. The maximum deduction amount is 120,000 rubles, so Markov could receive a deduction in the amount of 92,000 rubles. But since his income was only 80,000 rubles, he can only receive a deduction in the same amount. Thus, Markov’s personal income tax base for the year will be zero. The difference between the maximum deduction amount and the deduction amount received by Markov is 40,000 rubles. (120,000 – 80,000). For tax purposes, it is not taken into account and is not carried forward to the next year.

note

If maternity (family) capital is used to pay for education, a social deduction for education is not applied (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation).