How to make a tax deduction and return 13% of the value of purchases

We paid taxes? Bring them back to the state! On what and how the tax deduction can be issued, we describe in detail in the article. For everything there is a time until April 30.

A significant portion of our readers (as, indeed, and I) pay taxes. However, this amount can be reduced. For this purpose there is a tax deduction. What is it? When making such a deduction reduces the amount of the state with which to pay taxes. It also refers to a certain part of the return of previously paid personal income tax (tax on income of physical persons) when buying a property, for treatment or training costs.

Who can get a tax deduction

Only a citizen of Russia, which is a tax resident (a person who pays those same 13% of revenue). Individual entrepreneurs working in the special tax regime and have no income, taxed at a rate of 13%, to obtain a deduction can not.

How is the tax deduction

According to the Tax Code, there are several types of deductions:

1. Standard.
2. Social.
3. Property.
4. Professional.
5. Deduction associated with carried forward losses from transactions involving securities and operations with financial instruments of futures contracts that are traded on an organized market.
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6. Deductions relating to carried forward losses of all related to participation in the investment partnership.

The most important is the property minus. From it and begin.

Property deduction can be obtained with the purchase of any property. How does it work? You buy, say, an apartment, and then the state returns you 13% of the amount spent, since you paid him an income tax. For example, if a year was paid 200,000 rubles of income tax, the tax deduction for the purchase of apartments, which you can get for the year will amount to no more than 200 000 rubles. If the tax credit exceeds that amount, the remaining money will be available next year.

The maximum size of a property deduction - 2 million rubles per person for the property itself (that is, you can return 13% of this amount) and 3 million rubles for the use of a mortgage loan. So you can get the money back with a few houses (applies only to purchases, committed since 2014). Tax deduction on interest is provided only one apartment. Acts this deduction and pay for repairs.

You can return the money for other purchases. But in this case, the total amount of deductions can not exceed 120 thousand rubles. And it is not returned by the amount and the amount which is deducted by 13%. (This limit does not include tuition and expensive treatment.) All of these payments can be returned after the tax period, only the expenditure for the previous tax period.

1. Standard deduction (Article 218 of the Tax Code, indicates the maximum returned amount):

• 500 rubles a month for the citizens, who have various state awards and / or a special status, such as the Russian Federation Hero, Hero of the Soviet Union and so on.
• 1400 rubles per month for each child, if the amount of the parents' income is up to 280 000 rubles.
• 3000 rubles a month - on the third and subsequent children.
• 3000 rubles per month is the tax deduction of a minor child with a disability or a child with a disability group I or II until the age of 24 years if he is a student full-time students, graduate students, residents, interns, students, and so Further.
• 3000 rubles per month is a tax deduction for people who have suffered from radiation sickness or other diseases due to the Chernobyl disaster, Disabled Great Patriotic War and other categories of beneficiaries.

2. On the social tax deduction claimed by persons whose expenses are related to the following areas:

• Charity - in the amount allocated to the individual charities in the form of cash assistance during the year. It can not exceed 25% of the amount received in the reporting year revenues.
• Training - in the amount that was paid in the tax period of training (their children up to 24 years, wards or wards of 18 years and former wards under the age of 24 years). In this case, the amount of the tax deduction on expenses for the education of children is 50 000 rubles per year; on their education - not more than 120 000 per year in conjunction with other social expenditure of the taxpayer in paying particular treatment of pension insurance premiums and so on, except for expensive payment treatment.
• Treatment and / or the purchase of medicines - in the amount that was paid in the tax period for medical services provided by medical organizations or entrepreneur engaged in medical activities, to the taxpayer, his parents, children, spouse (Spouse). A taxpayer may get a tax deduction in the amount of on expensive medications and treatment costs.
• Funded part of labor pension - in the amount that was paid by the taxpayer in the tax period in the form of additional insurance contributions to the funded part of labor pension. If additional fees have been paid by the employer, the deduction is not available.
• Private pension provision - in the amount paid by the taxpayer in the tax period of pension contributions under the contract with the pension authority. Unlike the previous case, the residue may be provided, if the employer pays, provided reference. The maximum amount of the contributions, which will be calculated deduction - 120 000 rubles.

Required documents

1. For registration of the tax deduction for education you need to fill declaration 3-PIT and give it to the tax office at the place of registration. The declaration applied the following documents:

• reference 2-PIT;
• statement tax refund, which contains the account details for the transfer of funds;
• agreement with an educational institution;
• educational establishment license for the provision of educational services;
• all payment documents, according to which the payment was made learning.

2. To issue a tax deduction for treatment, Together with the declaration 3-PIT supplied to the tax office, you need to provide the following documents:

• statement a tax refund;
• certificate from the form 2-PIT.

In addition, to return the money spent on treatment will need to make:

• inquiry about payment of medical services;
• documents which confirm the size of the costs incurred by you;
• an agreement with the medical organization;
• medical license for the right to carry out medical activities.

When returning the cost of medication, you will need:

• recipe designed in a special manner;
• payment document.

You can issue a tax deduction and payment of voluntary medical insurance, it needs to provide more:

• policy or contract with an insurance company;
• licensed insurance company;
• payment documents.

3. For registration of deduction when buying a home to the Declaration on a 3-PIT must be applied:

• 2-PIT certificate;
• statement tax refund;
• the contract of sale housing;
• contract of a joint construction of an apartment house;
• act Handover;
• proof of ownership;
• payment documents.

For mortgage purchases to the previous document you want to add:

• credit agreement;
• a certificate of interest paid.

Once all the documents will be attached to the declaration of a 3-PIT, the Federal Tax Service considering all the documents and make a decision on granting or refusal to grant tax deduction.

Turnaround time

According to article 229 of the Tax Code, the tax return on a 3-PIT is available up to 30 April of the year following the reporting (for the waste which is supposed to refund). This does not apply to social, material and standard tax deductions, but with the restriction: you can apply for a refund is not more than three tax periods.

reception timing

To verify the declaration at the tax has three months, after which the refund is made within a month.

You can do otherwise and provide an employer with a statement and a notice from the tax office on the right to receive a tax deduction. Upon receipt of these documents the employer will hold an abbreviated tax rate, taking into account the tax deduction. In this case, the period of repayment of the tax deduction is transferred to the following calendar year, the period of submission of documents. And the tax will have to go twice, first for the submission of documents to receive notice of, and then for the receipt of the notification.