That you can use a tax deduction. The procedure for obtaining tax deductions for pensioners, the unemployed, and students. You can't get a tax deduction

Many Russians take advantage of tax deductions. In some cases, this allows them to significantly increase their personal income. What is the essence of this privilege? Is it possible to get a tax deduction without working?

What is a tax deduction?

A tax deduction is a guarantee established by the legislation of the Russian Federation, which can be:

1. Reimbursement to a citizen of personal income tax paid in the amount of 13%;
2. The legal basis for a citizen’s failure to pay income tax is 13%.

Each of these guarantees has its own advantages. So, having received a large amount of personal income tax refund, you can spend it on something useful. In turn, without paying personal income tax, you can spend the freed-up funds immediately, without waiting for them to depreciate due to inflation.

It is worth noting : which of these 2 guarantees can be used depends on the specific type of deduction. Russian laws establish a fairly large number of them. The most popular ones include:

• property deduction (provided when purchasing residential real estate);
• social deduction (provided when using paid services in the field of education, healthcare);
• standard deduction (provided to certain categories of the population).

All of these deductions are united by the fact that the condition for receiving them is that the citizen has income subject to personal income tax - a tax at a rate of 13%. In general, this tax is charged on wages received by a person under an employment contract.

How long do you need to work to get a tax deduction?? The length of your work experience does not in any way affect the possibility of receiving a deduction. But to a certain extent it can influence its size.

For example, a person bought an apartment worth 2,000,000 rubles. After this, he has the right to a deduction in the amount of 13% of this amount - that is, 260,000 rubles.

Let’s agree that a person earns 40,000 rubles a month. Personal income tax is charged on this amount at the rate of 13%, that is, 5,200 rubles. And in order to receive a deduction in the amount of 260,000 rubles, a person needs to work for about 50 months (260,000 / 5200).

In turn, if a person’s salary is 80,000 rubles, then he will need to work for 25 months. If the salary is 20,000, then it’s already 100 months, and so on proportionally.

How to get a deduction without earned income?

How to get a tax deduction if you don't work? In fact, there are quite a few other sources of income that are taxed at the 13% rate. For example:

• income from the sale of any property (for example, an apartment, a car);
• income from the provision of services under a civil contract;
• income from renting out an apartment.

The application of these incomes for the purpose of obtaining a deduction is carried out according to the same principle as in the case of wages. For example, if a person rents out an apartment and receives 40,000 rubles per month from the tenant, he will have to pay 13% of this amount monthly - that is, 5,200 rubles.

These funds can also be used to receive a deduction - for example, from the amount spent by this person on the purchase of a second apartment. If the housing he purchased costs 2,000,000 rubles, then in order to receive a full deduction from this amount, the first apartment will need to be rented out - as in the case of a salary of 40,000 rubles, within 50 months.

Mutual offset of taxes and deductions: a privilege in the absence of permanent income

​It is noteworthy that Russian legislation allows citizens to mutually offset deductions and personal income tax. In essence, this is a type of guarantee under which the legal non-payment of this tax is carried out. But it may be especially interesting for people who do not have any regular income taxed at a rate of 13%.

For example, if a person sold an apartment for 2,000,000 rubles, he will have to (if he has owned it for less than 3 years) pay the state a tax of 13% on this amount, that is, 260,000 rubles. But if this person bought another apartment in the same year, also for 2,000,000 rubles, then he will have the right to receive a 13% deduction from this amount, amounting to the same 260,000 rubles.

This citizen can contact the tax office with an application for mutual offset - a deduction of 260,000 rubles, and a tax of 260,000 rubles. As a result, he will not owe anything to the state.

The presence of any permanent income for a citizen to carry out mutual offset of the property deduction - from the amount for the purchase of one apartment, and personal income tax - from the proceeds received from the sale of another apartment, does not matter.

Summary “Q&A”

Is it possible to get a tax deduction without having a job?

Yes. But under one condition: if there are other sources of income taxed at a rate of 13%.

Does length of service affect the possibility of receiving a deduction and its size?

It does not affect the possibility of receiving it in any way. The size is affected indirectly, in combination with the size of the salary.

Is it possible to get a deduction without having regular income?

Yes. For example, if there is a mutual offset of property deduction and personal income tax from proceeds after the sale of an apartment.

Today, Tax Legislation provides many options for which you can receive a tax deduction. To apply for a tax refund, you do not need to have any special legal knowledge; the procedure is simple. And yet, read this section in case you have the right to receive additional income from the state.

It is perhaps difficult to meet in our country a person over 18 years of age who is unfamiliar with the abbreviation personal income tax. Personal income tax or income tax affects all officially employed citizens.

According to the Tax Code of the Russian Federation, the absolute majority of income in our country is taxed at a rate of 13%. In addition to wages, this applies to:

• income from private teaching or other types of consultations;
• income from rental of property or vehicle;
• income from the sale of property that belonged to the specified owner for less than 3 years (before 2016) or 5 years (after 2016), etc.

There are other types of income, such as winnings from an advertising campaign. They can be taxed up to 35%, and there is no legal refund on these amounts.

It must be borne in mind that even if you have other earnings with a special tax base, the deduction is provided only for income taxed at a rate of 13%.

What is a tax deduction and how to get it

By definition, a tax deduction is an amount on which 13% tax will not be paid. Let's look at several options for how this can be done practically.

Reducing the tax base

For example, your salary is 25,000 rubles. Every month you are given a deduction of 1,000 rubles. In practice, this means that personal income tax of 13% will be deducted not from the entire salary of 25,000 rubles, but from the amount reduced by the deduction, that is, from 24,000 rubles.

Return within a year

We considered the situation when the deduction is provided monthly. In a number of cases, the tax office uses a mechanism where a year is taken for the reporting period. That is, you receive a salary during the year and pay 13% personal income tax - everything is as usual. At the end of the year, you submit documents to the tax authorities confirming your income, the right to deduction and taxes paid, and you will be immediately refunded the amount that you overpaid to the state.

Refund monthly

It is possible that there is no need to wait until the end of the year to take advantage of the tax benefit. The money can be returned monthly from the employer. To do this, you also need to submit documents to the tax office and receive confirmation of your right to a tax deduction. After this, the company’s accounting department will stop withholding personal income tax for a certain period. And thus your right to a deduction is exercised.

There are 5 types of tax deduction:

• standard;
• social;
• property;
• professional;
• associated with losses on transactions with securities.

We will look at the first four most common types of tax deductions.

Standard tax deduction

This tax deduction is a flat amount, regardless of your income, and is provided monthly. There are 2 possible situations for providing this type of deduction:

Having children in care

For the first and second children, parents or guardians are provided with a deduction in the amount of 1,400 rubles, for the third and other children - 3,000 rubles. Deductions are provided until the child turns 18 years old, and if the latter is studying full-time at a university, the period will last up to 24 years.

If there is a disabled child in care, then the amount of benefits is greater. Since 2016, they have been set at 12,000 rubles. for parents and 6,000 rubles for guardians or adoptive parents.

The provision of the benefit will end when your total income since the beginning of the year reaches 280,000 rubles (after 2016 - 350,000 rubles). And in the new reporting period, payments will continue.

Example. Vasily Vasechkin has two children – 9 and 10 years old. For them, he has the right to receive a deduction in the amount of 2,800 rubles in 2019, and his salary is 40,000 rubles. First of all, Vasily will receive a deduction from January to July inclusive, since in July the total income will be the coveted 280,000 rubles. Personal income tax during this period will be (40,000 – 2,800)*13% = 4,836 rubles.

If Vasechkin had not filed a deduction, he would have paid the state 40,000 * 13% = 5,200 rubles from his salary. The net profit is 364 rubles per month, and for 7 months he will receive a cash benefit of 2548 rubles.

Availability of one of the preferential categories

This includes “Chernobyl survivors”, disabled people of the Great Patriotic War, military personnel who became disabled in service. They have the right to a deduction of RUB 3,000.

Heroes of Russia and the USSR, participants of the Second World War, former prisoners of concentration camps, disabled people since childhood, “Afghans” - standard deduction of 500 rubles. The full list of categories is in Article 218 of the Tax Code.

Social tax deduction

Providing a social deduction is possible in the following cases:

• expenses for your own or children’s education;
• expenses for treatment, for yourself or close relatives;
• charity;
• contributions towards future pensions.

The “ceiling” for social deductions in total for treatment and education is 120,000 rubles. The exception is expensive treatment, for which a deduction is provided for the full amount.

Example. Vasily, having spent 50,000 rubles. for your education, 50,000 rubles. for a child’s education, 50,000 rubles. for his own treatment and 50,000 for his wife’s treatment, he will have to decide in which categories to receive a deduction.

He will be able to submit documents for income tax refund only from the maximum amount (120 thousand rubles), regardless of reality (200 thousand rubles). The maximum refund amount for him will be 120,000*13% = 15,600 rubles.

It is also important for Vasechkin to know that the validity period of this deduction is limited. Documents are submitted in the year following the year in which the expenses were incurred. That is, if the payment was made in 2015, then the 3-NDFL declaration should be completed specifically for this reporting period.

There is no need to delay reporting, since tax refunds are only possible for the previous 3 years. For example, in 2019, declarations for 2018, 2017 and 2016 are accepted. If training or treatment was previously carried out, it is impossible to issue a refund.

If the personal income tax paid for the year does not allow you to receive a deduction in full, the remainder is burned out.

Property tax deduction

Since 2001, happy new residents can take advantage of the property tax deduction and get back part of the money spent. The same 13% of the purchase amount excluding maternity capital and other benefits are subject to refund.

A property deduction is provided if:

• purchase of a finished apartment (house, room) or plot for construction;
• purchasing property with a mortgage;
• housing construction.

The law implies restrictions on the maximum payment amount for everyone who decides to take advantage of this opportunity.

Firstly, the amount from which personal income tax is returned cannot exceed 2,000,000 rubles.

Example 1. Let’s assume that someone Vasily Vasechkin bought an apartment worth 5 million rubles. He will be able to issue a deduction for 13% of 2 million - 260,000 rubles.

Example 2. If Vasechkin bought a room for 500,000, 13% of the full cost of housing is refundable - 65,000 rubles.

Secondly, the maximum amount that the owner will receive in one year is limited. It should not exceed the amount of income tax paid by the owner to the budget for this period.

Example. Suppose Mr. Vasechkin receives an official income of 15 thousand rubles. For the year he will pay personal income tax in the amount of 15,000 * 13% * 12 months = 23,400 rubles. He will return exactly that much for purchasing a home in the current period. The rest of the due deduction will go the next year and so on until full payment is made.

In all other respects, a citizen of the Russian Federation who has income subject to personal income tax and is not an individual entrepreneur with special tax rates is given the right to apply for a property deduction.

Professional tax deduction

• individual entrepreneurs (whose income is subject to a rate of 13%!);
• lawyers and teachers in private practice;
• authors receiving remuneration for their works;
• persons providing services under a contract.

Provided for a reporting period equal to one year.

An interesting feature of this deduction concerns entrepreneurs. Let's return to Vasechkin, who has already acquired the status of an individual entrepreneur. For him, the tax deduction will be calculated from business expenses - purchase of materials, salaries to subordinates, etc. If Vasily can justify the expenses with documents, he will receive a deduction for the entire amount of expenses. But if he does not have the necessary checks, Vasily can exercise the right to a deduction in the amount of 20% of his income.

There is also a fixed rate for income tax refunds for works of art if the author cannot confirm the expenses. This rate ranges from 20 to 40%. For example, if our Vasily writes a book and receives 40,000 rubles as an author, he can claim a deduction of 20% of this amount, without inventing any expenses for creating a masterpiece.

Is it possible to get a tax deduction?

Not only is it possible, but it is also necessary. After all, it’s not at all difficult to do this!

If there is any misunderstanding or you simply don’t want to understand all the intricacies yourself, entrust this issue to professionals. To do this, leave a request to fill out an income tax return. And within a few hours you will receive a completed 3-NDFL form, which you will need to take to the tax office and wait for the money to be received in your current account.

So, a tax deduction is the right in a number of situations to receive previously paid personal income tax. Taxpayers get back part of the funds spent on various purposes or receive an additional increase in income. This opportunity does not require any investment, which means there is no reason to miss it.

Russian legislation establishes the right of citizens to receive a deduction of withheld taxes from the amount that was spent on the purchase of real estate. But there are quite a lot of real estate transactions, and in each case the situation with obtaining the right to a tax deduction may change. Including receiving property benefits if the apartment has already been sold.

Definition of tax deduction

In the field of real estate and taxation, issues of property return are the most discussed at the moment. The deduction itself represents compensation for funds spent on the purchase of real estate in the amount of 13%. But there are certain subtleties here too.

For example, 13% is returned only from an amount of two million rubles. If the property was worth more, you will not be able to receive compensation for the entire cost. The maximum payment is 260 thousand rubles.

Having purchased real estate for living in it, you can immediately claim the right to receive compensation. If the home is sold, it all depends on when exactly the rights to payment of thirteen percent were declared.

Applying a deduction before it is paid

It is possible to receive tax compensation for a sold apartment in accordance with current legislation. If a citizen used this right when paying for housing, but sold the apartment before receiving full compensation, he has the right to use the remainder of the deduction until it is fully received.

Tax inspectors note that it is possible to obtain a property deduction despite the fact that the apartment has been sold. The possibility of obtaining a property tax refund on the tax from acquisition costs does not disappear after the termination of ownership.

For example, if an apartment is purchased this year and the right to receive compensation for taxes for the apartment is declared, payment will begin. The owner will then sell this apartment. The tax deduction, if the apartment is sold, will be accrued in subsequent tax periods.

Application before claiming rights

Often, at the time of filing an application with the tax office, the property has already been sold. Despite this, the taxation of the sold apartment remains the same, and the former owner has the right to receive a property benefit.

This right arises after actual payment for the property. It is not related to how long the taxpayer was the owner of this residential property. Even if the property deduction was not received during the period in which the right arose, you can apply for it after the sale of this apartment. The right remains even if the acquisition and sale were carried out within the same tax period.

For example, an apartment was bought three months ago and sold at the moment. The former owner, who bought the property three months ago, is entitled to receive deductions related to the sale of the property, and also claims to receive compensation for the costs of purchasing the apartment.

Legal practice

Sometimes tax inspectors refuse to process compensation after the taxpayer's property is sold. There are also cases in which a citizen was obliged to return the deduction after the sale of an apartment or suspended its payment after finding out the fact of the sale.

It should be noted that such behavior does not comply with legal standards. Only after receiving an official refusal should you contact higher authorities and appeal it. There is only one legal position in this matter - a citizen has the right to receive a deduction.

Who is claiming compensation?

Citizens have the opportunity to receive a refund when performing the following real estate transactions:

• purchase of housing;
• purchase of land for development;
• construction of a private house;
• repayment of penalties on a target loan.

The object of purchase is confirmed by a certificate of ownership or an acceptance certificate. The object can be:

• room, apartment or part thereof;
• private house or part;
• the land plot on which construction or part thereof is being carried out;
• a plot of land on which a private house is located;
• a plot of land with a house in which there is a share of ownership or it is fully owned.

It is important to emphasize that the registration of compensation for a land plot for development is possible from the moment when ownership rights to a finished residential building located on it are obtained.

Property compensation can be issued by the owner himself, his spouse, as well as the parent of a minor child who has a share of the property.

You can transfer the authority to receive a deduction to your spouse if he has not previously used his right to a refund, as well as if the property was purchased during marriage.

How is the payout calculated?

The calculation will take into account only those funds that were spent from personal savings or mortgage lending. If the real estate was paid for by third parties, the employer, maternity capital, or the federal or local budget, then no compensation is due.

You also cannot receive a refund of the amount if the purchase transaction is concluded between related persons, for example, relatives.

The deduction itself is calculated as 13% of the cost of the apartment, or of the amount of expenses for:

• purchase of an apartment, house or parts thereof - the percentage is calculated from the cost specified in the contract;
• materials for construction and finishing for a house, materials for finishing in the case of an apartment or room;
• payment of builders and finishers;
• design and budgeting;
• connecting to public services or creating individual sources of resources in a private home.

The refund can also be calculated from the amount paid as interest on the mortgage loan. It is important to note that the calculation will be based on the amount that was paid by the owner.

Money required for equipment, plumbing or changes in housing layout cannot be returned. If the owner indicates these expenses in the declaration, he will be denied and will be forced to re-file the declaration.

Registration procedure

The owner must document the fact of purchasing the home and selling it in order to receive a tax refund on the income from the sale. Then you need to fill out an annual declaration in form 3-NDFL and take the collected package of papers to the inspectorate. This package also includes:

• passport;
• application for payment of compensation;
• certificate 2-NDFL.

Passport Application for return of deduction Certificate 2-NDFL

Documents such as a decision on the division of compensation may be needed if the property was acquired during marriage or in shares. You may also need a certificate of birth of the child and his right to own part or all of the housing if the return is issued for a minor owner.

You can apply at the inspection itself or at the place of employment. In the first case, at the beginning of the tax period, that is, from the new year, you need to obtain a certificate in form 2-NDFL, fill out a declaration and submit the package to the inspectorate.

When the documents are verified, the refund will begin. It will amount to the total personal income tax withheld from the owner’s salary for the last year. The unpaid balance is processed in the next period.

If you want to issue a refund through your employer, you must obtain confirmation of eligibility from the inspectorate. After it is provided, the owner will begin to receive wages, from which 13% taxes are not withheld. Confirmation will be required again early next year.

02/19/2019, Sashka Bukashka

A tax deduction is an opportunity to return part of the paid personal income tax from the budget. Frankly speaking, having to give away part of the money you earn in the form of taxes does not bring much joy to anyone. Therefore, the completely legal opportunity to reduce the amount of tax or return part of the money already paid is of interest to almost everyone. In this article we will tell you what tax deductions you can get from the state and what such a benefit is.

What is a tax deduction

A tax deduction is the amount by which the tax base is reduced, i.e., the amount of income from which personal income tax is withheld. Depending on the basis and method of receiving the benefit, you immediately pay a smaller amount to the budget or a portion of the previously withheld funds is returned to you.

This tax benefit can be received by tax residents of the Russian Federation who pay personal income tax at a rate of 13%, that is, the vast majority of our fellow citizens.

What can you get a tax deduction for - list of situations

The Tax Code of the Russian Federation provides for five types of deductions provided to citizens:

• standard (personal income tax benefits for certain categories of citizens and);
• social (funds spent on treatment, training, charity, etc.);
• professional (for persons of certain professions);
• investment (for citizens engaged in investment activities);
• property (at , ).

Let's take a closer look at each of them.

Standard tax deduction

There are two types of standard tax deduction:

• for myself;
• for the children.

The following citizens can receive such compensation for themselves:

• veterans of the Great Patriotic War - 500 rubles. monthly;
• citizens whose children or spouses died defending the state - 500 rubles. monthly;
• those who took part in the armed conflict in Afghanistan, Chechnya and other “hot spots” - 500 rubles. monthly;
• victims of the accident at the Chernobyl nuclear power plant - 3,000 rubles;
• those who worked at test sites where nuclear weapons were tested before 1963 - 3,000 rubles;
• those who became disabled or injured during the Second World War while defending the Motherland - 3,000 rubles.

The full list of persons who are entitled to a social deduction is in Art. 218 Tax Code of the Russian Federation.

If an employee has children, he is also entitled to a tax deduction:

• for the first and second children - 1400 rubles;
• for the third and subsequent ones - 3000 rubles;
• for a disabled child up to 18 years old, and if he is a full-time student, then up to 24 years old - 12,000 rubles.

Employees can use this relaxation until their income exceeds 350,000 rubles per year in total.

Social tax deduction

Social deductions include deductions for treatment, education, pension contributions and charity. The maximum amount that can be returned is 120,000 rubles.

This type of deduction can be obtained not only for your treatment, training, and so on, but also for your relatives. But under one condition: the taxpayer himself must be registered in the contract for the provision of services.

For treatment costs, benefits are provided for paid medical services in all public and private clinics (including). A complete list of such services is presented in Decree of the Government of the Russian Federation No. 201 of March 19, 2001. Some treatments are considered expensive and have no limits on the amount. You can also return part of the money paid for medications from the above list. To do this, you need to save all payment receipts and checks.

When spending on education for yourself and your close relatives, you can use the benefit for the following types of education:

• daytime, evening and correspondence studies at an educational institution;
• driving lessons;
• taking paid courses.

The amount refunded depends on who is taking the training.

A deduction for pension contributions will also help return some money to the family budget. But it is possible to receive a deduction not from all contributions, but only from certain types:

• payments under non-state pension agreements;
• additional payments for the funded part of the pension;
• contributions under voluntary pension insurance contracts;
• insurance premiums under voluntary life insurance contracts.

You can also return some of the money spent on charity:

• to charitable organizations;
• religious organizations;
• socially oriented companies;
• non-profit organizations working in the field of education, sports, animal protection, environmental protection, and the like.

Professional tax deduction

Individual entrepreneurs, lawyers, notaries, authors of works of science and art who receive income under a civil law contract can also return part of the tax paid. This deduction is called professional. It can be provided in two options: in the amount of 20% of income or in the amount of confirmed income.

Investment tax deduction

This type of benefit can be received by citizens who have opened an individual investment account. To do this, they must confirm the opening of the account and the transfer of money to it.

But there are also limitations:

• the maximum deduction amount is 52,000 rubles;
• one individual can have no more than one account, and the agreement to open it must be signed for a period of at least 3 years;
• The deduction can be obtained for declarations of 2015 and later.

An investment deduction can be obtained not only on contributions, but also on income received.

Property tax deduction

Citizens who have purchased and sold real estate, as well as for repair costs, are entitled to a property deduction.

The maximum amount for benefits when purchasing a home is 2 million rubles, and if the apartment or house was purchased with a mortgage, then 3 million rubles.

We have already written in detail in our articles.

How can I get a tax deduction back and in what amount?

Even if you spent funds for the above purposes, which the state considered socially significant, your tax base will not always decrease by the entire amount spent, but only within the limits established by law. This limit is:

• or - up to 2 million rubles, and when using a loan for these purposes - up to 3 million rubles;
• - up to 120,000 rubles, for the education of children, brother or sister - up to 50,000 rubles per person;
• - up to 120,000 rubles;
• for payment for expensive treatment according to the approved list - the entire amount of costs.

Tax deduction - what you can get for (2019) and sale of property

If you decide to sell an apartment, house or other real estate that has been in your ownership for less than 5 years (inherited or donated by a close relative, or privatized for less than 3 years), then you will also have to pay tax on the amount of income. The same applies to movable property owned for less than 3 years.

However, taxable income received from the sale of property can be reduced by the amount of the property tax deduction. The legal provisions regulating in which cases a tax deduction can be obtained and in what amount have not changed in 2019. The amount of such reduction when selling residential houses, apartments, dachas, garden houses, land plots, as well as shares in the specified property cannot exceed 1 million rubles, and when selling other property (cars, motorcycles, garages, etc.) the maximum amount benefits are still 250,000 rubles.

Documents for deduction

To receive a tax deduction, you need to collect a certain package of documents. For convenience, we will show in the table what documents are needed for a certain type of deduction.

Type of tax deduction	List of documents
Standard deduction	application for deduction; 2-NDFL; child's birth certificate; marriage or divorce certificate; certificate of cohabitation with the child; an extract from the court decision on adoption (in case of adoption of children); a certificate from a medical institution confirming the child’s disability.
Social deduction	application for deduction; 3-NDFL; 2-NDFL; documents and receipts confirming expenses; contract for the provision of paid services; birth certificates (if deduction for children); marriage certificate (if the deduction is for a spouse).
Professional	statement; 3-NDFL; documents confirming expenses (invoices, checks, tickets, receipts and payment orders, etc.); a license to carry out such activities.
Investment deduction	statement; 3-NDFL; 2-NDFL; passport; agreement on opening an investment account; documents confirming the transfer of money.
Property deduction	statement; 2-NDFL; 3-NDFL; passport; purchase and sale or equity participation agreement; payment documents confirming the fact of payment for housing; extract from the Unified State Register of Real Estate; act of acceptance and transfer of housing. The mortgage includes: loan agreement; certificate of interest retained.

What to pay attention to

Another important point regarding the sale of property: instead of applying a tax deduction, you have the right to reduce the amount of income received from the sale of property by actually incurred and documented expenses associated with the acquisition of this property. In certain situations, this can be much more profitable, especially when the issue concerns the price of which decreases with age. Therefore, each time it is worth figuring out where you can get a tax deduction, and where it is better to apply a reduction in income for expenses incurred.

A year ago, Puzikov bought a brand new jeep at a dealership for 2 million rubles, but now he decided to sell it for 1,800,000 rubles. If Puzikov decides to receive a property deduction, he will need to pay a considerable tax on the sale:

Personal income tax = (2,000,000 – 250,000) × 13% = 227,500 rubles.

If Puzikov declares in his declaration the expenses for purchasing a car and confirms them with documents, then he will not have to pay any 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. Likewise, 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 for only 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 your 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 building 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 corresponding 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 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.