How is the tax deduction done? property tax deduction

According to the legislation of the Russian Federation, when buying an apartment, house or land plot You can get back part of the money you paid income tax. This tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.

That is, if you officially work and pay income tax (all employees transfer it to the budget), and have purchased an apartment or house, then you can get back the paid income tax in the amount of up to 13% of the cost of the apartment / house (in addition, you can also return 13% of mortgage interest and some other expenses).

In what cases can I get a property deduction?

Using the property deduction, you can recover part of the costs of:

• immediate purchase and construction of housing(flat, a private house, room, their shares);
• land acquisition with located on it residential building or for the construction of a residential building;
• interest expenses on targeted loans ( mortgage loans ) for the construction or purchase of housing;
• costs associated with finishing/repair housing (if it was purchased from the developer without finishing).

Deduction Is not provided:

The amount of the tax deduction

The amount of tax that you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

Example 1: In 2016 Ivanov A.A. bought an apartment for 2.5 million rubles. At the same time, in 2016 he earned 500 thousand rubles and paid income tax of 65 thousand rubles. In this case, maximum amount, which Ivanov A.A. will be able to return, is 2 million x 13% = 260 thousand rubles. But directly in 2016, he will be able to receive only 65 thousand rubles (and 195 thousand will remain for return in the following years).

Example 2: In 2016 Vasiliev V.G. bought an apartment for 1 million rubles. In 2018 Vasiliev V.G. I found out about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can recover 1 million rubles. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2016-2018. annually and paid 52 thousand rubles. income tax, then in 2019 he will be able to return: 52 thousand rubles. for 2016, 52 thousand rubles. for 2017 and 26 thousand rubles. (balance from 130 thousand) for 2018.

One-time entitlement to deduction

The current restrictions are as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in a lifetime (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of the deduction of 10 thousand rubles, you will never be able to receive more property deduction when buying a home.

Example: in 2013 Sakharov A.T. bought an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2018 Sakharov A.T. again bought an apartment for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.

When buying a home after January 1, 2014(if you have not used the deduction before), the property deduction can be used several times, but maximum size the deduction that you can receive for a lifetime (excluding mortgage interest), even in this case, is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).

Example: at the beginning of 2018 Gusev A.K. bought an apartment for 1,700,000 rubles. In September 2018, he also purchased a room for 500,000 rubles. At the end of 2018 (in 2019) Gusev A.K. will be able to issue a deduction for 2,000,000 rubles: 1,700,000 for an apartment and get 300,000 rubles for a room.

Note: If you received only the main deduction for housing purchased before January 1, 2014, then you can receive a tax deduction for interest when buying a new home with a mortgage. You can read more about this opportunity in our article - Repeated property deduction for mortgage interest.

For more information on the restrictions on obtaining a property deduction, you can read the article: One-time property deduction when buying an apartment / house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. It will help to issue a 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions on submission of documents to the tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.

What documents are needed?

To apply for a tax deduction, you will need:

• identity document;
• declaration 3-NDFL and application for a tax refund;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

When do I need to submit documents and for what period can I get a tax refund?

You can return the money property deduction starting from the year in which you have:

• payment documents confirming the expenses incurred for the purchase of an apartment / house / plot;
• the documents, confirming the ownership of housing: an extract from the USRN (certificate of registration of ownership) when buying an apartment under a sale and purchase agreement or an act of acceptance and transfer when buying a home under a shared participation agreement.

If you bought an apartment in the past and did not apply for the deduction right away, then you can do it now (there are no time limits for receiving the deduction). The only thing is that you can return income tax for no more than three recent years. For example, if you bought an apartment in 2016 and decided to make a deduction in 2019, then you can get a tax refund for 2018, 2017 and 2016 (detailed information on when and for which years you can return the tax can be found in our article: When and for what years to apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return income tax for several years until you “exhaust the entire amount” (see).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time it takes the verification of your documents by the tax office).

Last updated March 2019

Property tax deduction when buying an apartment / house can be obtained in two ways:

Since the main issue facing those wishing to receive a property deduction is the question of which way is better to go, we will try to consider in detail the pros and cons of both methods.

Through the employer or the tax authority - which is better?

Let us illustrate the features of choosing a way to obtain a property deduction using an example.

Example: Ivanov Vasily in May 2018 bought an apartment for 2 million rubles. and took ownership. Vasily is officially employed and his wage is 50 thousand rubles. From this amount, 6500 rubles are monthly withheld. income tax (Vasily receives 43,500 rubles in his hands). Now Vasily is faced with a choice: which way is better for him to get a property deduction for buying an apartment.

Let's consider both options.

Option 1 - Receive via tax office. In this case, Vasily waits for the beginning of 2019 and submits documents for deduction to the tax office. After graduation desk audit(up to 3 months) the tax authority returns money to him in the amount of tax paid for 2018 - 78 thousand rubles. (6500 rubles of tax per month x 12 months).

In order to receive a deduction for 2019, Vasily, accordingly, waits for the beginning of 2020 and again submits documents for a deduction (and so on until the deduction is completely exhausted).

Option 2 - Obtained through the employer. If Vasily decides to receive a deduction through the employer, in this case, after receiving an extract from the USRN for an apartment, he submits documents to the inspection to confirm the deduction. Within 30 days, the tax office confirms his right to the deduction. Vasily brings a notification from the tax office and an application for a deduction to the employer in the accounting department. From the month of submission of documents (it will already be at least June), Vasily will not be withheld income tax. As a result, Vasily will receive 50 thousand rubles. on hand (which is 6500 rubles more than usual).

In order for him not to be taxed in 2019, Vasily will have to submit documents to the tax authority again at the beginning of the year to confirm the deduction.

Let's compare the main points and nuances of obtaining a deduction for both methods:

1. The number of appeals to the tax office.

Regardless of which method is chosen, every year, in order to continue receiving the deduction until it is completely exhausted, Vasily needs to re-submit documents to the tax office:

To return the tax paid for the year, if the tax deduction is obtained through the tax office;

To confirm the right to a deduction if the tax deduction is obtained through the employer.

Thus, regardless of which method you choose, you will need to submit a set of documents for deduction to the tax office every year.

2. Refund amount.

When returning through the tax office, Vasily can return the tax paid for the entire calendar year in the amount of 78 thousand rubles. When returning through the employer, he will receive a deduction only from the month the notice was provided from the tax office to the employer. Accordingly, Vasily will be able to receive a deduction only from June to December (6.5 * 7 \u003d 45.5 thousand rubles). Thus, the later in the year an apartment is bought, the greater the “loss” will be when receiving a deduction through the employer in the first year.

It would seem that starting from the second year, this difference should no longer exist. Unfortunately, this is not entirely true. The notice of deduction from the employer is valid only for one calendar year. You can apply for confirmation of the deduction in the new year no earlier than the beginning of this year. After submitting the documents, the tax office will provide you with a notification confirming the right to deduct this year only within 30 days. Accordingly, at best, in February you will be able to submit a notice and an application for a deduction to the employer. By this time, the tax on income for the first month (s) will already be withheld from you.

Conclusion: The advantage of the deduction through the tax office is that the deduction is returned to the taxpayer for the entire calendar year. This is especially true for the first year of the deduction, if the apartment was not purchased at the beginning of the year.

Note: In 2017, the regulatory authorities changed their position, in connection with which it became possible to receive a deduction from the employer from the beginning of the year, regardless of when the notification was received and submitted. You can read more about this information in the article: Accordingly, at the moment, in terms of the amount of the refund, both methods of obtaining a deduction are different.

3. Return period.

When returning through the employer, already from July 2018, Vasily will be paid the amount that was usually withheld in the form of income tax (that is, he will receive 6.5 thousand rubles more). In the case of the tax office, he will receive a refund only in 2019.

This is a plus of the deduction through the employer: You can start receiving a deduction (that is, real money) one month after the registration of the apartment and not wait for the end of the calendar year. Although there is a category of people who prefer to receive the entire amount at once, and not receive it in installments every month.

4. Communication with the accounting department.

In the case of receiving a deduction through the tax office, you need to submit documents only to the tax authority and you do not need to additionally submit documents and contact the employer's accounting department.

The fact is that the accounting department does not always welcome the processing of deductions through them, since for them this is additional work. In small firms, sometimes they even explicitly refuse to issue a deduction (although this is not legal).

Thus, the advantage of the deduction through the tax office is that everything is processed and received in one place - at the tax authority, and no additional steps in the form of filing documents with the accounting department are required.

5. The complexity of preparing documents.

The list of documents that must be prepared and submitted to the tax authority for both methods is almost the same with one exception. In case of receiving a deduction through an employer, you do not need to fill out and submit a declaration in the form of 3-NDFL to the tax authority. And this is a plus of receiving a deduction through the employer.

6. Job change.

If Vasily receives a deduction through the employer and at the same time changes jobs during the year, then until the end of the year the deduction will no longer be provided to him (since, in accordance with the position tax authorities re-notification within one calendar year cannot be obtained).

This is an advantage of receiving a deduction through the tax authority: changing jobs does not affect the receipt of the deduction in any way and does not require any additional actions.

Is it possible to apply the combined method of obtaining a deduction?

Returning to Vasily's situation, we note that he does not have to make a choice between two methods of receiving a deduction. He can use both methods: from June to December 2018, receive a deduction through the employer, and based on the results of the year, submit documents (with a 3-NDFL declaration) for a deduction and return taxes for the period from January to May 2018, as well as for all additional income(for example, in the case of part-time work).

This deduction option claims to be ideal: all money is returned in the end, and begins to return a month after the deduction right appears. Unfortunately, this method has one significant and the obvious disadvantage: double the amount of work required- Submit documents to the tax office twice a year and, in addition, submit documents to the employer's accounting department.

conclusions

In conclusion, let's summarize:

The most problem-free and guaranteeing the maximum return method of obtaining a deduction is the return of money through the tax office based on the results of the calendar year;

For those who do not want to wait until the end of the year, but want to start receiving a refund of the deduction as soon as possible, the method of returning the deduction through the employer will be more acceptable.

Everyone knows that by law every citizen of the Russian Federation is obliged to pay taxes at a rate of 13% of the income received. Meanwhile, not everyone knows that under certain conditions it is possible to return part of the funds spent on paying taxes, for example, in connection with the purchase of housing, medical treatment or education. To make this possible, you need to figure out how to get a tax deduction. When applying for a tax deduction, many unprepared people face certain difficulties. We will try to help you understand all the nuances of this procedure and, with minimal effort, return part of the money previously paid to the state.

At first glance, it may seem that the procedure for issuing a tax deduction is too complicated to cope with it on your own without the help of lawyers. In fact, everything is much simpler than it seems. Of course, it is impossible to completely avoid bureaucratic delays, but if you strictly follow the instructions, then you can easily cope with the task. This review will help you. Find on the page the type of tax deduction you are interested in and do everything as indicated in the instructions. If you have any questions ask them in the comments.

• Important

• The tax deduction will not be granted if a three-year period has elapsed from the year in which the relevant expenses were incurred.

What is a tax deduction

Before you can receive a tax deduction, you must understand what is this procedure. If you already have necessary knowledge, go directly to the next part of the article. For the rest, we advise you to spend a little time studying the main aspects. Perhaps everyone understands the meaning of this procedure. If you receive income taxed at a rate of 13%, then you will have the opportunity to receive a tax deduction. Of course, this is possible only under certain conditions. Let's figure out which ones.

Types of tax deduction:

• Property tax deductions (can be obtained when buying a home, mortgage lending, construction of housing, acquisition of a land plot, construction of a house, sale of property);
• Standard tax deductions (citizens with special status, for example, disabled since childhood, close relatives of the dead military personnel, etc.);
• Social tax deductions (can be obtained from expenses for charity, education, treatment and purchase of medicines, funded part pensions);
• Investment tax deductions (for citizens who conducted transactions with securities, as well as those who received income from an individual investment account);
• Professional tax deductions (for writers, authors of various discoveries, etc.).

As you can see, there are quite a few types of tax deductions. Most often, users are interested in how to get a tax deduction for the purchase of an apartment, treatment and education (property and social tax deductions). It is also often necessary to issue a tax deduction for a child (a standard type of tax deduction). Each of these types of tax deduction deserves special attention so we'll take a closer look at them one by one. If you still do not understand what a tax deduction is, then ask your questions in the comments.

• Important

• Not the entire amount of expenses incurred within the declared deduction is subject to return, but the amount of income paid for the year corresponding to it.

How to get a tax deduction for buying a home

Property tax deductions are the most popular. This is not surprising, because real estate transactions involve huge sums. A taxpayer who has sold property or purchased housing has the right to a property tax deduction. It also applies to the construction of housing or the acquisition of land for these purposes. Most often they apply for a tax deduction for the purchase of an apartment. Please note that the procedure for obtaining a tax deduction and its conditions will differ depending on how exactly the property was purchased (for cash, using maternity capital or mortgage).

Important conditions for return of personal income tax for the purchased apartment:

• Citizens of the Russian Federation applying for a tax deduction must be a legal taxpayer and pay a tax of 13% of income;
• If the apartment is bought and decorated in fractional ownership for several people, then the deduction is calculated from the size of their shares;
• The maximum amount of the tax deduction refund cannot exceed 260 thousand rubles;
• The amount of the tax deduction is not paid at a time (annually the taxpayer receives as much as taxes were withheld from his salary);
• The tax deduction will not be granted if a three-year period has elapsed from the year in which the corresponding expenses were made;
• A tax deduction can be obtained from the employer and then you will receive a salary without deduction of 13%.

Before you receive a tax deduction, you need to prepare all the necessary documentation. can be found in a separate article on our website. It should be noted that the list of documents is not very large. In addition, most of them can be done in online mode. For example, you can . As for the actual procedure for obtaining a tax deduction, it can be divided into several stages.

Stages of 13% return from the purchase of an apartment:

• Filling out the declaration in the form 3-NDFL;
• Obtaining a certificate of income in the form of 2-NDFL;
• Submission to the Federal Tax Service tax return 3-NDFL with copies of documents confirming the right to receive a deduction;
• Receiving a tax deduction to the current account specified in the application.

What specific documents will be required and how to obtain them, read in a separate article, the link to which is given above. It is also worth adding that the possibility has recently been available. Instructions are also available on our website.

How to get a tax deduction for medical treatment

According to tax code Every citizen of the Russian Federation who has paid the costs of treatment or medicines at his own expense can claim a tax deduction. The benefit applies to payment. medical services for the treatment of not only the person himself, but also his relatives. The tax deduction for treatment allows you to return up to 13% of the amount spent on medical services, while the maximum amount cannot exceed 120 thousand rubles.

You can receive a tax deduction for treatment if the following conditions are met:

• Medicines or other medical consumables involved in the treatment were purchased in the course of expensive treatment from the list of services that are subject to a tax deduction;
• The clinic does not have the indicated drugs or consumables in stock and their purchase is carried out at the expense of the client;
• The citizen was provided with a certificate from the clinic, confirming the fact of expensive treatment;
• The citizen received at the clinic "Certificate of payment for medical services to be submitted to the tax authorities."

As for directly obtaining a tax deduction, you should start with the preparation required package documents. read in a separate article on our website. There you can find out where you can get required documents. Consider the main stages of obtaining a tax deduction for treatment or the purchase of expensive medicines.

To receive a tax deduction for treatment, follow these steps:

1. Fill out a tax return in the form 3-NDFL;
2. Get a certificate of income in the form 2-NDFL;
3. Prepare a set of documents confirming the right to receive a tax deduction;
4. Submit the 3-NDFL declaration and copies of documents confirming the actual costs of treatment to the tax authority at the place of residence.

If you have any questions, and they probably still have, ask them in the comments. We will try to help you resolve your issue. You can also always ask for help from the appropriate online consultant.

How to get a tuition tax deduction

One form of social tax deduction is the tuition tax deduction. It's no secret that budget places in educational institutions there is not enough for everyone, so many are forced to pay for their education or the education of their children. Few people know how to get a tax deduction for study, meanwhile, this is a very pleasant benefit. You can return 13% of the funds spent not only on your education, but also on the education of close relatives. This opportunity available to citizens who pay a tax of 13% of income and paid for educational services in the relevant institutions.

02/19/2019, Sasha Bukashka

A tax deduction is an opportunity to get back part of the income tax paid individuals from the budget. Frankly, the need to give part of the money earned in the form of tax does not give anyone much joy. Therefore, a 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

The tax deduction is the amount by which the the tax base, i.e. the amount of income from which personal income tax is withheld. Depending on the basis and method of receiving benefits, you immediately pay a smaller amount to the budget or you get back part of the previously withheld funds.

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

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

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

• standard (personal income tax benefit when receiving income for some categories of citizens and);
• social (funds spent on treatment, education, 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.

In relation to themselves, the following citizens can receive such compensation:

• veterans of the Great Patriotic War- 500 rubles. monthly;
• citizens whose children or spouses died in the defense of 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 - 3000 rubles;
• those who worked at the test sites where they tested nuclear weapons until 1963 - 3,000 rubles;
• those who became disabled or injured in the Second World War, while defending the Motherland - 3000 rubles.

A complete list of persons who are entitled to a social deduction is located in Art. 218 of the 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;
• on the third and subsequent - 3000 rubles;
• for a disabled child under 18, and if he is a full-time student, then up to 24 years - 12,000 rubles.

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

social tax deduction

The social deduction includes deductions for medical treatment, education, pension contributions and charity. The maximum amount that can be returned is 120,000 rubles.

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

With the cost of treatment, the benefit is provided for paid medical services in all public and private clinics (including). Full list such services are presented in Decree of the Government of the Russian Federation No. 201 dated March 19, 2001. Some types of treatment are considered expensive and have no limits on the amount. It is also possible to return part of the money paid for medicines from the above list. To do this, you need to save all payment receipts and checks.

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

• daytime, evening and correspondence classes in an educational institution;
• driving instruction;
• taking paid courses.

The amount of the refund depends on who is being trained.

Deduction for pension contributions will also help to return some of the money to family budget. But the deduction may not be received from all contributions, but only from some types:

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

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 welfare, environmental protection, and the like.

professional tax deduction

Part of the tax paid can also be returned by individual entrepreneurs, lawyers, notaries, authors of works of science, art, who receive income under a civil law contract. This deduction is called professional. It can be provided in two ways: in the amount of 20% of income or in the amount of confirmed income.

Investment tax deduction

This type of benefit can be obtained by citizens who have opened an individual investment account. To do this, they must confirm the opening of an 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, while the agreement for its opening must be signed for a period of at least 3 years;
• the deduction can be received according to the declarations of 2015 and later.

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

property tax deduction

Citizens who have completed the purchase and sale of real estate, as well as at the cost of repairs, are entitled to a property deduction.

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

We have already written in detail in our articles.

How can I get a tax refund and how much?

Even if you spent funds for the above purposes, which the state considered socially significant, then your tax base will not always decrease by the entire amount spent, but only within the limits, statutory. 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, a brother or sister - up to 50,000 rubles per person;
• - up to 120,000 rubles;
• for paying for expensive treatment according to the approved list - the entire amount of costs.

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

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

However, received from the sale of property taxable income may be reduced by the amount of the property tax deduction. The norms of the law regulating in what cases it is possible to receive a tax deduction and in what amount, did not change in 2019. The amount of such a reduction in the sale of residential buildings, apartments, cottages, garden houses, land plots, as well as shares in the said property, cannot exceed 1 million rubles, and when selling other property (cars, motorcycles, garages, etc.), the maximum amount of the benefit is still 250,000 rubles.

Documents for deduction

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

What to look out for

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 the actually incurred and documented expenses associated with the acquisition of this property. In certain situations, this can be much more profitable, especially when it comes to, the price of which decreases with age. Therefore, each time it is worth estimating from what you can get a tax deduction, and from what it is better to apply a reduction in income to expenses incurred.

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

Personal income tax \u003d (2,000,000 - 250,000) × 13% \u003d 227,500 rubles.

If Puzikov declares in the declaration the expenses for the purchase of a car and confirms them with documents, then he will not have to pay any tax.

The legislation provides for a kind of tax benefit for individuals in the form of a tax deduction. The main condition determining the right to receive it is that an individual has income taxed at a rate of 13%. But can a person who is temporarily unemployed, a student or a pensioner count on deductions? In the article we will talk about the tax deduction for the unemployed, we will explain the main issues.

Tax deduction - what is it?

The following types of deductions are provided:

The right to provide such deductions as property and social deductions arises from the taxpayer only after his written request and the submission of supporting documents to the tax authorities.

Can an unemployed person claim a tax deduction?

Generally speaking, the main reason for granting a tax deduction is the receipt by an individual of income subject to taxation at a rate of 13%. Since the unemployed, student or pensioner, as a rule, does not have such income, then the tax deduction for these individuals is not provided.

It turns out that the tax deduction is not a benefit that is due to a citizen in any case. It is provided only if there is income, so the unemployed person is entitled to receive a deduction, but only if he has such income. For example, a non-working citizen can count on a property or social deduction when calculating personal income tax on income arising from renting an apartment.

Making a tax deduction for the unemployed

Changes in tax legislation allow you to carry over tax deductions for 3 years. This means that if an individual quit his job or retired, then deductions for the purchase and sale of property, tuition fees can be provided within a period not exceeding three years from that moment.

Documents required for registration of the deduction

To apply for a tax deduction, you must provide:

• the passport;
• (how to fill);
• certificate 2-NDFL;
• documents confirming the right to receive a deduction.

If you have any questions related to filling out a tax return, you should contact the tax office at the place of registration for clarification.

In what cases can you make a deduction:

If, after the employee’s retirement, it is established that for three years before the need to draw up the deduction, he did not receive any income subject to taxation at a rate of 13%, then the right to it cannot be exercised. The same situation arises if an individual did not find a job within three years after the possibility of making a deduction arose.

Where to apply for a tax deduction

If an unemployed person has the right to apply for a tax deduction, you must contact the tax office at the place of registration. Must first be collected Required documents. These may be sales contracts. real estate, construction contracts concluded with the contractor, a training contract indicating the cost of educational services to be paid, documents confirming the cost of treatment.

Tax deductions for retirees

Property deductions for pensioners

A non-working pensioner who has drawn up a pension no later than 3 years is entitled to a property deduction. For example, a pensioner bought an apartment in 2017. At the beginning of this year, he retired. An individual has the right to receive a property deduction for income received in 2016, 2015 and 2014.

If a pensioner makes a deduction later than one year after buying an apartment, then the number of years for which a deduction can be made is reduced.

For example, Ivanov A.I. retired at the beginning of 2015. At the end of that year, he bought an apartment. In 2017, he decided to issue a deduction. The right to it arose at the end of 2015. Since he retired in 2015, it is possible to take into account the income received by Ivanov A.I. in 2014, 2013 and 2012 The pensioner had to apply for a benefit within next year after the acquisition of real estate, that is, in 2016.

Since the appeal followed in 2017, then we can take into account the amount of income received for 2 years: 2014 and 2013. In the case of an even later appeal, for example, in 2018, the period for which income can be taken into account will be reduced. Only one year will be taken into account. The deductions apply to spouses. Therefore, when a non-working pensioner has a spouse who receives income, he can receive a deduction in real estate transactions.

Deduction for treatment, purchase of medicines

If, according to the property deduction, all income received by a pensioner over the past three years can be presented for offset, then in relation to social deduction this rule does not apply. It will have to be issued in accordance with the established rules in a general manner.

A tax deduction can be granted in case of expenses for treatment, purchase of medicines, health insurance. This applies not only to the pensioner himself, but also to his spouse, parents and children.

In order for the social tax deduction to be granted, it is important that the following conditions are met:

• in tax period when a pensioner or relatives specified in the law were treated, bought medicines, he must have income taxed at a rate of 13% (from the sale of property, renting, etc.). When a pensioner has only one source of income - a pension, he will not be given a deduction. Then his spouse or child can claim the deduction;
• the organization that issued the document confirming the costs of medical treatment must have an appropriate license for the right to engage in relevant medical services;
• A pensioner needs to live in the Russian Federation for at least 183 days in the year when he was treated;
• When the deduction is claimed by the children of a pensioner, then all documents (an agreement with a medical institution, receipts for payment, receipts confirming the purchase of medicines) must be issued to the children. This rule does not apply to the case when the deduction is issued to the spouse of the pensioner. Since in marriage all money belongs to common property, then it does not matter who paid for the treatment and medicines;
• medications and services that the pensioner needed should be included in a special list approved by the government.

The size tax refund directly depends on whether the treatment performed is expensive or not. When the certificate contains code 2 (expensive treatment), 13% of its cost will be returned. There is no limit on the amount of payments. If the certificate contains code 1 (not expensive treatment), then the maximum deduction is limited to 15,600 rubles. If the deduction was not credited in full, then the rest of it burns out. Social tax deduction can be provided annually (see → )

The deduction for treatment has a time limit. It is necessary to apply to the tax service with a request for its reimbursement no later than 3 years after the pensioner was treated.

Standard deductions for children and children with disabilities for the unemployed

Since the main condition for granting a standard tax deduction, including a deduction for children, children with disabilities, is that an individual has reporting period income, the unemployed cannot receive it. It is also not possible to transfer such a deduction to a working spouse.

The main condition for providing double deduction spouse (e) is the monthly presentation of the 2-personal income tax certificate by the party that refused the deduction, which will indicate the amount of his income. The lack of income and, accordingly, such a document determines the impossibility of an unemployed person to count on such a deduction.

Answers to current questions

Question number 1. When and in what form will the refund of the personal income tax deduction be made?

Documents for the deduction can be provided immediately after the purchase of real estate or the cost of treatment. But the refund will not be made immediately. Upon presentation of a package of documents to the Federal Tax Service, it is checked. As a rule, documents are checked for several months (from 2 to 4).

But in case of questions about the documents or the workload of the tax authorities, the verification period can last up to a year. Cash for the refund of personal income tax will be transferred to non-cash form to the account of an individual in a credit institution.

Question number 2. Can an individual count on the simultaneous reimbursement of several deductions if the right to them arose in one period?

One tax deduction does not exclude the right to receive the rest. But a situation is possible when the taxpayer will not be able to optimally implement the tax incentives. No deduction can be granted in an amount exceeding the taxpayer's income received during the tax period.

When an individual is entitled to a refund of several deductions at once, they should be combined correctly. For some deductions, for example, property deductions, there is a rule for transferring its unused part to the next period. By certain categories, for example, by standard deductions, or deductions for education, this rule does not “work”.

Question number 3. In what situation can an applicant be legally denied a personal income tax refund through a tax deduction?

The main reason for refusal is the absence of taxable income from the applicant in the tax period. In addition, the reason for refusal may be:

• incomplete set of documents;
• incorrectly completed declaration;
• detection of undeclared income from the applicant;
• Discrepancy between the actual amount of expenses declared;
• Use of such a deduction in full in the tax period.

When the Applicant Disagrees with the Action tax service, he can complain to the head of the Federal Tax Service. If the parties failed to reach a common opinion, the taxpayer has the right to go to court.

Question number 4. Can student tuition expenses be reimbursed in the form of a social deduction?

If the student, in addition to the scholarship, has official taxable income, then he is entitled to a tuition deduction. If he does not have such income, then his closest relatives, the list of which is defined in the Tax Code of the Russian Federation, can use this right.