Get a tax deduction for your investment account. iis tax deduction

The concept of an individual investment account (IIA) is deciphered in article 10.2-1 of the law of 04.22.1996 No. 39-FZ. The mechanism began to operate in 2015 and has become very popular with private investors (individuals). The reason for this is ease of use and the possibility of obtaining significant deductions ( and ). In the material, we will consider the difference between A and B deductions, compare their advantages and give instructions for obtaining each category of deductions. To begin with, we will give the main characteristics of IIS:

1. It is intended only for individuals and is opened under an agreement with a manager or broker (usually unlimited).
2. All funds and transactions are accounted for separately from other accounts.
3. A person can have only one IIS at a time. When opening a new account, the previous one is terminated within a month.
4. Withdrawals will automatically close the account.
5. The maximum allowed replenishment is 1,000,000 per year. Periodicity and minimum size contributions are prescribed by law.

IIS type A (first type)

it tax deduction for contributions to IIS (). Basic Rules:

1. The deduction is calculated from the amount of the annual contribution not exceeding 400,000 rubles. From everything above, 13% will not be returned.
2. It is possible to return personal income tax already the next year after replenishment of the account.
3. If the IIS is closed earlier than in 3 years, you must return all the previously reimbursed personal income tax and also pay a fine on top. After 3 years, nothing needs to be returned. The term is counted from the date of conclusion of the contract.
4. If you transferred all funds from one IIS to another, the validity period is not interrupted.
5. After closing the contract, you need to pay personal income tax on the resulting income.

According to the rules, personal income tax is calculated for the reporting period. That is, if in a certain year you did not put anything on the IIS, then the deduction for this year is not allowed.

Example 1

In 2015, Diana issued an IIS and periodically deposited money there, and the following year she reported to the Federal Tax Service. Result in the table:

In total, it turns out that the maximum possible amount of returned personal income tax for one year is 52,000 rubles. (13% of 400,000). However, there is another limitation here. Type A deduction involves the return of personal income tax you previously earned. Those. the state cannot give you more than you have transferred to it in reporting year.

Example 2

Alexey in 2017 officially earned 240,100 rubles. and paid a tax of 31,213 rubles. In the same period, he contributed 350,500 rubles to the IIS. and planned to return 13% (45,565 rubles). However, this will not work. In 2018, the Federal Tax Service transferred 31,213 rubles to Alexey, because he has no more personal income tax for 2017.

IIS type B (second type)

This is how the deduction for income from IIS is drawn up at the end of the contract (). Basic moments:

1. At the closing date, the IIS must be valid for more than 3 years. For contracts concluded in 2015, this period is due only in 2018.
2. A deduction will be given if you did not return personal income tax from contributions.
3. Deductible base- positive financial results for the duration of the IIS. How it is determined is described in Article 214.9 of the Tax Code.

Example 3

Alexey opened the IIS in June 2015 and annually contributed 350,000 rubles. By July 2018, the total income for the entire period of the account was 150,300 rubles. Alexey decided not to close the IIS. Suppose 2019 will be successful for Alexei, and he will make a profit of 530,400 rubles for the year. With such a forecast, after the closure of the IIA contract, he has the right to count on a deduction of 680,700 rubles. (the size of the total income). When paying this amount, the broker will not withhold 13%.

How to get a tax deduction for IIS. Step-by-step instruction

Return income tax with IIS it is allowed:

1. In the tax (for type A and B).
2. Through a tax agent (only for type B).

So, it is possible to return the tax on contributions only to the Federal Tax Service. Moreover, after the completion of the reporting calendar year. Let's go through the whole procedure step by step.

Stage 1. Preparing documents:

• proof of the presence of IIS (management agreement, general agreement + application for accession, etc.);
• documents for making contributions (payments, orders, instructions to the broker and his report on the operation).

Stage 2. We confirm our income: we take a certificate of 2-personal income tax for desired year.

Stage 3. Based on the first two stages, we fill out the declaration. Here are the possible options:

1. Use a paper form (take it from the inspection or download on the website). Instructions for filling out the report for 2017 are given in the Order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11 / [email protected].
2. Download free program"Declaration" on the website of the department in the section " Software" (at the bottom of the page).

Important! This program is issued separately for each year. Allows you to fill in all the information in a convenient form, print finished document or get a file to send.

1. Fill in everything online in the Personal Account (PC). This option, as the fastest, will be considered separately below.

Stage 4. We submit 3-personal income tax and the collected documents to the Federal Tax Service. At the same time, we attach a request for a refund. Money. Ways:

• personally or through a representative;
• through an EDI operator in in electronic format;
• mail;
• through the site.

Stage 5. We are waiting for the FTS to complete the check, and we receive the money.

Now let's look at how to claim a deduction from a broker (type B):

1. In order for the broker to pay you income upon closing the IIA without tax deduction, you must first request a special certificate from the Federal Tax Service. The application is submitted in free form. At the same time, you must attach copies of documents to it. open contract IIS, which allow it to be identified.
2. In this reference, the FTS indicates:

• that under this IIA agreement you did not apply deduction A;
• that you have no other open accounts.

1. After 30 days, receive the specified certificate from the Federal Tax Service and give it to the broker.
2. On its basis, the tax agent has the right to provide a deduction simultaneously with the payment of income on the closed IIA.

Important! If you have not submitted such a certificate to the broker, he will pay from your personal income tax. Then you will have to issue a deduction through the Federal Tax Service according to the instructions described above. The confirming document will be the broker's report on the transactions carried out on the account.

Receiving a deduction for IIS through the personal account of the taxpayer

In the LC, you can either fill out everything online or upload a document prepared in advance in the program.

Procedure:

1. We scan all prepared documents in advance (their total weight should not exceed 20 MB, one file - up to 10 MB). Color images are not needed, black and white will suffice.
2. In the LK we find "Life situations".
   
3. Go to the "Submit 3-personal income tax declaration" tab.
   
4. There are two options: fill in the data online or download a pre-prepared file from the program.
   
5. To send documents, you need to issue electronic signature. If it is not there, a link to the design tab appears automatically.

Before each of us sometimes the question arises, what to do with the money earned. Interest on deposits is low, barely covering inflation. Banks lose their licenses and there are problems with the return of hard-earned money. Exchanges frighten with their mystery. The words "margin" and "spread" cause mystical horror.

Since 2015, he has been working in Russia new tool for profit. These are customized. They are suitable for beginners and professionals, they promise 15-20 profits. One of the advantages of such an investment is the receipt of a tax deduction for IIS.

What is IIS

This is a special account. trust management physical person. It has tax benefits and some restrictions. The client entrusts his money to brokers or banks for management. The money deposited can be used for stock market for profit. IIS has the following features:

1. Each person can have only one investment account.
2. Tax credits are due only after 3 years.
3. Maximum term action is not limited.
4. IIS can be closed at any time. In this case, you won't be able to use it.
5. Partial withdrawal is allowed.
6. The validity period is calculated from the moment of opening. You can simply open an account and deposit money later.
7. The maximum amount for IIS is 1 million rubles. But only 400 thousand rubles are taken into account for the deduction. The maximum possible amount will be 52 thousand rubles.
8. IIS provides an opportunity to earn on the purchase of various assets, stocks, bonds. And you can just limit the tax deduction.

The state supports IIS in order to increase the inflow of resources into the economy. In addition, they should encourage the population to accumulate, to create a safety cushion. And long money is the most important resource. IIS funds can be traded only on Russian exchanges.

Types of tax deductions

Investors are offered two types of tax deductions, on contribution and on income. Which view to use is up to you.

The deduction on the contribution offers at a rate of 13%. The maximum amount from which the benefit is accrued is 400 thousand rubles.

The money is paid out the following year for the year in which the contribution was made, but not earlier than 3 years after the opening of the account. If brokerage profit is received during the existence of the account, then taxes must be paid from it. If you received a deduction and closed the account without paying tax, you need to pay it later. Otherwise, a large fine is possible.

This type of deduction is suitable for officially working people who pay personal income tax and do not conduct active market activities.

IIS Features

The income deduction exempts the owner from taxes on income received with the help of IIA. There are no restrictions on the amount in this type of deduction. It is beneficial for people who earn significant incomes to take advantage of this.

Compared to normal deposit IIS is undoubtedly more profitable if you plan to invest in long term. Banks keep shrinking interest rate. If the rate is 5% higher than the rate of the Central Bank, then dividends from the deposit are also subject to taxation. IIS have benefits that can significantly increase your income. The IIS tax deduction is one of the advantages.

Many are afraid of a long period of three years, for which it is necessary to open a deposit. But we must remember that you can open an account in advance without investing a penny. Then, when free money appears, you can invest it. Three years will be counted from the date of opening

Getting a tax deduction for IIS

In the first quarter current year required to file a declaration on their accounts in order to receive a deduction for last year. IIS allows you to get a deduction of 13% for personal income tax from the invested amount. To do this, you need to understand what to do to design it. This is a simple procedure and does not take much time.

Documents for tax deduction of IIS

To receive a deduction, you must have the following documents:

1. Withdrawal application.
2. Declaration 3NDFL.
3. Register of documents.
4. Certificate of 2NDFL from the employer.
5. Papers from a broker about the opening of IIS and the availability of money (agreement, receipts, reports).

Declaration

First you need to make a declaration investment account. To do this, the website of the tax office has a program that will help you do it quickly and not make annoying mistakes. Installing it on your computer is very easy.

After installation, you must complete all the required sections. Initial conditions are set by default. The number of your tax office can be determined by the area of ​​​​residence in the drop-down list or found in search engine.

The next step is to fill in the information about the declarant. If this is not done, the program will remind you of this.

All required sections are filled in, otherwise it will be impossible to move forward.

The OKTMO code that needs to be entered can be found on the website of the tax office at the appropriate link.

The next step is to fill in information about income received over the past year.

Here it is necessary to indicate the source from which the payments were made. Specify the name and details of the employer and mark the option for the calculation standard deductions. If there were several employers during the year, then all are indicated.

Income must match the amount in the 2NDFL certificate to the penny.

Fill out the standard deduction form

In this tab, you need to specify what is right for you. If you have social (for charity, treatment and education) and property deductions, then the corresponding tabs are filled.

After that, we proceed to the form "IIS tax deduction".

Of the four subsections, you must select the one that relates to the investment deduction. Next, you need to enter the amount you contributed over the past year.

All information must be checked and if everything is correct, print. When printed, it will be about 6 pages on standard forms.

Step-by-step instruction

Summarizing all of the above, we will determine the sequence of actions for obtaining a tax deduction for IIS. Below is a step by step guide.

Step-by-step instruction to the IIS tax deduction:

Step 1. We receive a 2-NDFL certificate from all employers (originals).

Step 2. We receive documents from the broker.

Step 3. Cooking tax return 3-personal income tax.

Step 4. We write an application for a deduction in two copies. One is given to tax office, and the second, with the signature of the inspector, remains with you. Forms can be downloaded online or obtained from the tax office. Be sure to know the details of your account, to which the refund will be credited.

Step 5. We draw up a register of documents in two copies. One copy remains in your hands, the second is given to the inspection.

Step 7. We form a package of documents and submit it to the tax office. If there are additional tax deductions, then we include contracts and documents for treatment, education, purchase of real estate (copies).

Step 8. We hand over the documents to the tax office.

Advantages of IIS

IIS appeared only in 2015. For most customers, this is exotic. We are used to using bank deposits. At first glance, they are very similar, but there is an important difference. When we place money on deposit, the bank promises a fixed percentage. This percentage directly depends on the Central Bank rate, and now it mostly fluctuates around 8%. Banks offering exorbitant interest are unreliable, you should not contact them.

IIS can be managed in different ways. If you do not want to take risks, you can use the risk-free scheme, place money on IIS and receive a profit in the form of tax refunds.

If you make large transactions in the market and receive big income, then the second type of tax benefits will completely free you from paying them. You don't have to hide your profits. IIS are supported by the state, which guarantees their reliability.

By IIS? It depends on which type of tax relief you decide to take advantage of. One type allows you to receive a tax deduction annually. The second type generally exempts from paying taxes on income when the account is closed.

What tax deduction you choose when opening an IIS depends on you.

Choosing a broker to open an IIS

An individual investment account has clear, legally prescribed rules that are the same for all participants. Brokers are only able to compete by offering Additional services and convenience for depositors. Therefore, when choosing a company, you need to carefully consider what it is and what it offers. reputation in financial sector is of great importance.

You need to know how long it has been on the market, whether there are necessary licenses, whether there have been scandals and complaints. In addition, you need to ask:

1. Ease of opening an account.
2. Ease of organization of work (availability of communication with a broker, terminals, etc.).
3. Access to various financial instruments.
4. Service cost.
5. The possibility of transferring profits to a bank account.
6. Minimum amount down payment.
7. Various ready-made solutions.

The answers to these questions will help you make the right investment choice.

Maintenance cost is an important characteristic. You can evaluate its benefits only if you know exactly how you are going to use IIS. In one case, it can nullify your profit, in the other, it can turn out to be quite small.

How easy it is to open an account, is it possible to do it remotely or do you have to go to the bank, is also important. This is especially important for small towns, where there may not be a broker's representative office.

The organization of the withdrawal of money can provide a legitimate opportunity to receive income ahead of time.

We hope that the article on IIS, tax deduction, will allow you to make the right choice.

An individual investment account (IIA), unlike conventional brokerage accounts, allows you to receive guaranteed income from the state in the form of tax personal income tax deduction in the amount of 13% of the amount of funds contributed (we wrote more about IIS in the article). This income is also called the investment deduction. In order to receive it, it is necessary to draw up a 3-NDFL declaration, attaching to it Required documents, confirming both the availability of IIS and its replenishment within tax period for which the declaration is being filed.

Fortunately, to complete this procedure today, it is not at all necessary to visit the tax authorities, wait in long lines for an opportunity to communicate with the employees of the Federal Tax Service, worrying every time that the documents are in order and accepted. With the advent of the service for filing a declaration in electronic form, the process of compiling and sending it has become much simpler, turning from paperwork into a certain pleasure. After all, it is always nice to receive money without wasting time and nerves. Indeed, under certain conditions (depending on the method of opening and replenishing the IIS, as well as on the deadline for submitting the declaration), the entire procedure for processing the investment deduction can be carried out without leaving home.

At the same time, filing a declaration through the electronic service of the Federal Tax Service causes a lot of practical issues, primarily because the composition and format of electronic documents that are provided to the tax authorities instead of traditional "paper" documents are not fully understood.

This article is based on the real experience of one of our customers using electronic services Personal account of the Federal Tax Service and contains the minimum set of actions required to process a tax deduction for IIS.

Deadline for filing an IIS declaration

The legislation sets a deadline from January 1 to April 30 for filing a declaration for the previous year, but it must be observed only if you had income that is required by law to be declared (for example, you rented out housing). If you only need to receive tax deductions (in the general case, there may be several), then you can file a declaration at any time during the year.

Of course, many prefer not to postpone the preparation of the declaration on the back burner, given that the term for its desk review is 3 months. In addition, the money received can be immediately reinvested, increasing both the size and the total income of the investor's portfolio. However, early filing also has its drawbacks. The fact is that to confirm the income described in the declaration, certificates 2-NDFL are used. They are present in the Personal Account in electronic form, but they do not appear there immediately, but as information about income is received by the tax authorities. Subject to regulations, last year's revenues appear in full only from June of the current year.

Thus, when submitting a declaration electronically, there are two options: do it immediately at the beginning of the year, while completing a number of additional steps in terms of collecting 2-NDFL certificates, or wait until June to avoid “paper work” as much as possible. In the first case, the tax deduction can be received on a bank account as early as April, in the second - not earlier than September. The choice, of course, is yours.

Documents for deduction on IIS

Here is the final list of documents that are necessary for the submission of the declaration in electronic form. In other words, what you may need to get “on paper” first, so that later there are no problems at the stage of filling out the declaration and when considering it by the tax authorities:

2-NDFL certificates from each employer (only if the declaration is submitted at the beginning of the year, i.e. information on income for the last year has not yet appeared in the Personal Account);

Documents confirming the opening of the IIS:

• Service request for financial markets(sometimes referred to as the Master Agreement);

  Notice of opening of individual personal account(this document contains specific details of the created personal account corresponding to IIS);

Payment order or other document confirming the deposit of money to IIS (for each deposit during the tax period).

For documents confirming the opening of IIS, the exact name may differ depending on the broker. Therefore, if you have doubts about the need to provide a particular document, then it is better to provide it, because. scanning an extra document is easier than taking it to the tax office (if the declaration is not accepted, then you will most likely have to resolve all issues “on the spot”).

Nevertheless, in order to save you from unnecessary work, here is a list of documents that are not required to be provided when applying for an investment deduction, because. the practice of communicating with the tax authorities shows that they are not necessary:

Documents for registration of electronic signature

Documents for connection to the QUIK remote access system

Broker reports (order registers)

Notification of possible risks

Bank details of the client

As for the document confirming the replenishment of the IIS, its presence with you depends, first of all, on how the money was deposited. If you did this at the broker's office (for example, immediately upon opening the IIS), then the document should be in your hands. In other cases, you need to go to the broker and get the appropriate "paper", certified by the seal.

Thus, if you draw up a declaration no earlier than June (electronic certificates 2-NDFL are available in your Personal Account) and you have a document confirming the deposit of money into IIS during the tax period, then the entire procedure for filling out and sending the declaration can be carried out without leaving from home. In other cases, you will be required to first obtain and scan (or photograph in good quality) the missing documents.

Declaration on IIS

We go to the website of the Federal Tax Service www.nalog.ru, and in the section " Individuals» go to Personal Area:




1. First we get to the authorization form. Most convenient way is the entrance through the portal "Gosuslugi". If you don't have account on this portal, we recommend getting it, because There are a lot of useful services and they are constantly developing. However, on the website of the Federal Tax Service it is possible various options authorizations, all of which are described in detail in the "How to access the service" section.

   
   
2. 
   

   All the necessary services are in the "Life Situations" section. First of all, to submit any documents in electronic form, you must obtain an electronic signature (ES):

   
   

   If you already have an ES registered in your Personal Account, you can immediately proceed to step 5.

   After going to the section for obtaining an ES, you must select the option for storing an electronic signature. It is recommended to leave the default option (storage in a secure system of the Federal Tax Service of Russia), in which case you will be able to use the received ES on any device during the year.

   Below are your main details as the owner of the electronic signature. As a rule, they are filled in automatically, if you indicated them earlier on the State Services portal, you just need to check the correctness. If something needs to be corrected, then this can be done in the "Contact information" and "Personal data" sections, which are located on the top of the same form.

   After checking the correctness of the details, you must enter the password for the ES certificate, and then send a request to create it.

   
   

   As a rule, the generation of an ES certificate takes a long time (depending on the mood and the current load of the FTS servers, the process may take several hours). Unfortunately, the Personal Account does not allow you to perform further actions on filling out a declaration without an ES, so we recommend that you do not sit waiting at the screen, but simply return to your Personal Account after a while. You can always find out about the readiness of the ES certificate on the same form where the request for its receipt was sent:

   
   
   

3. After making sure that the ES certificate was successfully received, we again go to the "Life situations" section and click "Submit a 3-NDFL declaration" (we use any of the links, since it occurs several times). In the form that appears, select the action "Fill new declaration online":

   
   

4. First of all, you must select the year for which the declaration is submitted. At the time of writing this article, income statements up to and including 2017 were available, so the entire example is based on filling out a declaration for this tax period:

   
   

5. In the next step, as a rule, nothing needs to be changed. If you had income from foreign sources, then you must check the appropriate box:

   
   

6. The next step is to mark the types of tax deductions you want to receive. In addition to the investment deduction, to which this article is devoted, all kinds of social deductions. For example, if you underwent paid treatment, do not be too lazy to ask the medical institution for the necessary documents (contracts with acts, checks, a certificate for submission to the tax authorities, a copy of the license) in order to get an additional pleasant bonus to your investment deduction.

   
   

7. The next step is to indicate taxable income who were for reporting period. It is on the basis of them that the final amount of the deduction will be formed, because it should not exceed the amount of taxes paid to the budget.

   According to Art. 29, clause 4 of the Tax Code of the Russian Federation, it is allowed not to indicate in the declaration the income from which the tax was fully withheld tax agent(by the organization that paid you these incomes), if this does not prevent you from receiving statutory tax deductions. Based on this, one can answer one of the most popular questions among novice investors: is it necessary to indicate income received in the form of dividends in the declaration, because tax is also withheld from them? The fact is that tax deductions do not apply to income in the form of dividends at all, since they are positioned as income from equity participation in organizations (Article 210, clause 3 of the Tax Code of the Russian Federation). Accordingly, an indication in the declaration of dividends is not required and does not make any sense if the broker conscientiously withheld tax from them. The situation is quite different with income received, for example, in the form of wages. If they are not indicated in the declaration, referring to the fact that the employer has already withheld tax from them, then this will prevent them from receiving a tax deduction (simply speaking, there will be nothing to “deduct”).

   As we already wrote at the beginning of the article, closer to the middle of the year, information about income for the previous year appears in the Personal Account. In this case, not only is there no need to obtain “paper” 2-NDFL certificates, but automatic filling in the income declaration becomes available. Thus, the most labor-intensive step of income tax return can be reduced to just pressing one button. Real magic!

   
   

   If you, as a conscientious taxpayer, decide to file a declaration at the beginning of the year, then you should have prepared 2-NDFL certificates from each employer in advance. You must manually transfer information about income from there using the actions on the form "Add source", "Add income". Below is an example of filling.

   
   
   

8. Finally, we can move on to the fun part of completing the declaration. At this step, the amount of the investment deduction is indicated (the amount by which the IIS was replenished during the tax period), as well as other tax deductions, if they were noted at step 8. Scans of supporting documents are attached to each of the deductions. We described in more detail the necessary documents for the investment deduction at the beginning of the article. You can also attach scans of 2-NDFL certificates here, if the declaration is submitted at the beginning of the year, in order to avoid unnecessary questions and clarifications from the tax authorities later.

   
   

9. After filling in the information on deductions and attaching the necessary documents, we proceed to the final step, where you need to finally check the declaration before sending it. To get started, you can see the total amount of the tax deduction and disclose in detail all the components from which it was calculated. We remind you that the maximum amount of the investment deduction is 52,000 rubles, however, if there are social and other types of deductions, the total amount may be higher.

   If necessary, you can view the declaration in printed form, saving it in pdf format.

   
   

   Below the form is a list of files attached in the previous step. Then you can enter the password for the ES certificate, which was specified in step 4, and send the final declaration.

   
   

10. In order to receive the investment and other deductions indicated in the declaration to a specific bank account (which must necessarily belong to the taxpayer), it is necessary to file an application for a refund of the amount of overpaid tax, indicating there the details for payment.

    You can do this in your Personal Account in the "My taxes" section. As a rule, immediately after the receipt of the electronic declaration by the tax authorities, the "Overpayment" section becomes available with the amount of the received tax deduction and the "Dispose" button. Accordingly, it is not necessary to wait for the end of the desk review of the declaration. The functionality of the Personal Account allows you to both offset the overpayment against tax debts, and specify bank details for receiving "on the card".

    
    

11. The results of a desk review of the declaration, as well as the status of processing other documents (including applications for a return) can be tracked in the Personal Account in the "Messages" section:

    
    
    

    Ultimately, the desk review should move to the “Completed” status:

    
    

    As for the application for the refund of the amount of overpaid tax, a response from the tax authority must also be generated on it. However, you will most likely find out about a positive decision before the answer appears in your personal account, seeing the receipt of money in a bank account.

    
    

    If for some reason the information and statuses in the Personal Account are not updated within the specified timeframes (the tax authorities have 3 months to desk audit declaration and another 1 month for the payment of a tax deduction), you can always send an appeal to the Federal Tax Service in any form, it is not necessary to call or come for this. It is enough to go to the “Other situations” subsection in the “Life situations” section. After clicking on the link “There is no suitable situation”, a form will open for entering an arbitrary appeal to the Federal Tax Service. After sending it, you must provide a response within 30 days.

conclusions

As you can see, filing a tax deduction for IIS does not pose any difficulties if you know the basic nuances of using the Personal Account of the Federal Tax Service and clearly understand what documents will be required from you. If earlier it was required to allocate at least half a day to collect all the necessary documents and “go” to the tax office, now, with the advent of modern electronic services, it will take no more than an hour, which is definitely worth the earned 52,000 rubles.

We hope that this article will help you save a lot of time.

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Investment tax deduction appeared relatively recently. The opportunity to receive the amounts due on financial actions arose at the beginning of 2016. From that moment, many questions began to arise.

It is for this reason that citizens need to know how the investment tax deduction in 2018 is made and what are the nuances in its execution and calculation.

The investment balance deduction is a type of compensation that allows the holders of established financial accounts under the IIA program to receive a percentage of the amount of the tax deduction. A number of aspects have been identified that should be guided.

The main ones, which include the IIA deduction, include the possibility of issuing a calculation for investors who are not in the state, but in the private field. This category of citizens has become the main direction for the development of the ISS system since 2016.

Legal regulation of the investment balance

The Tax Code of the Russian Federation regulates the investment tax deduction by a number of articles. The items related to it are also highlighted.

When calculating a tax deduction, citizens should be guided by and refer to the above norms in the Tax Code of the Russian Federation, and not to references to competent authorities. publishing houses and magazines.

Art. 219.1 investment tax deductions tax code regulates in terms of carrying out the calculation algorithm for the generated balance. The norm regulates subsidies in case of positive financial action directed to investing in securities.

Paragraphs 2 and 3 of this article indicate the amount of the deduction being made - 13% and prescribe the conditions under which a person may be able to be completely released when committing financial transactions from paying income tax.

Persons eligible to claim a deduction

The 2017 investment tax deduction received a number of additions to the main list of citizens who have the opportunity to receive settlements from the IFTS.

As already noted, to receive an investment deduction tax direction all citizens of the Russian Federation engaged in trade have the right various types financial assets in the form of papers. This form of financial assets is classified as property. Therefore, when making a transaction for the sale of such assets, a person must pay tax to the budget.

This also included investors who not only own shares and bonds and are engaged in their implementation, but also citizens who are directly involved in trading in stock exchange. After the expansion of the norm, all those in stock system participants and holders of securities are the main categories of citizens claiming deductions on the investment balance.

How is the calculation carried out

The amount of the investment tax deduction is based on the declaration provided by the holder and the trader. The procedure itself, according to which the calculation is made on the basis of the submitted declaration, is carried out according to the state in which the investment accounts of citizens are located:

• with contributions at the time of signing the contract;
• for all funds received;
• received a deduction for previous months;
• by closing the investment balance before the date set in the contract, namely within the first three years.

Based on the figures presented for investment accounts x citizen and will be given accurate calculations by deductions.

When used on an account personal income tax order the calculation will be as follows:

• all conditions for placing funds on accounts are determined;
• at the end of the term of the contract, it is terminated;
• the account holder submits a statement indicating that the deductions were not received earlier;
• There will be no tax withholding on the basis of the received statement.

Calculation procedures may vary based on the grounds for the maintenance of investment savings

Where do you get deductions?

It is the IFTS that is the main government entity that performs the regulatory function in the monitored area. In the department at the place of registration of a person, consultations on the account are carried out. If you need statements confirming the absence of transactions from investment accounts, you should also contact the tax office.

If the account holder works through an intermediary in the person of a broker, then trust agreement management, all documents will be transferred to him. Based on the securities received, brokers send requests for tax deductions from the investment accounts they supervise from the Federal Tax Service.

What are the legal grounds

The investment tax deduction for fixed assets received from personal income tax is transferred to the account holder, subject to the main rule prescribed in the contract. It is not a violation of the terms of the IIS contracts. It equals 3 years.

There are a number of points that make it impossible to receive payments due to the holder:

• the contract was terminated by the citizen ahead of schedule;
• transactions were carried out aimed at cashing out money placed under agreements on IIS;
• the methods of obtaining investment tax deductions have been changed;
• investors have missed the deadline for applying for investment tax credits.

It is important to comply with the deadline set by law. It is 3 years after the termination of the IIS contract.

The current procedures for receiving deductions are controlled by the following rules:

• receive deductions only from the amount on the ISS, not exceeding fixed size at a maximum of 400,000 rubles;
• providing the IFTS with statements proving that the money was credited;
• the holder can have only 1 IIS;
• you can receive no more than 52,000 rubles under the agreement in the form of investment tax deductions;
• the holder has a permanent source of income, from where personal income tax is collected at the expense of the state.

Subject to the established rules, investment tax deductions will be available after the end of the contract.

How deductions are calculated

Investment tax deduction for personal income tax is made using established algorithms and rules. By general order they look like this:

• not only holders receive funds, but also their non-working close relatives;
• you can make a settlement and pay money after the end of the contract;
• when using deductions earlier than the established date of the end of the contract, all funds are subject to recalculation.

The deduction is issued no more than 1 time in 12 months by transfer of funds, or in the form of non-payment of personal income tax from the profit received.

illustrative examples

Common examples of investment tax deductions are quite simple. The operation when accruing completely when calculating depends on the current indicators of funds from the holder of the IIS.

Here are 3 commonly used methods:

1. The return of a part of the investments of previously made investments. It is convenient to use with small amounts. If funds up to 400,000 rubles were placed, an application is submitted every 12 months. With an annual salary of 500,000 rubles and funds for ISS of 300,000 rubles, the payment will be 39,000 rubles.
2. Elimination of income tax deductions. You need a statement confirming that the deduction was not withdrawn earlier. If money was put in the amount of 800,000 rubles, and received from them net profit for 3 years a total of 1.2 million rubles. It is for this amount that an application is submitted for the abolition of the obligation to pay personal income tax.
3. Income received from transactions of sale and purchase of valuable financial assets. When the holder put 1 million on the IIS and increased the income by trading up to 2 million rubles, the deductions can be abolished. The main reason is the ownership of the purchased shares at the first purchase longer than the validity period of the IIA. In addition, the amount of 2 million rubles is less than the amount established on the basis of the SEC coefficients.

Calculations of investment tax deductions are carried out exactly according to the presented three options. If the holder terminates the contract, he will not be entitled to receive investment tax deductions. Only if the established rules are observed is it possible to claim benefits and payments.

How deductions are issued to holders under the law

The investment period to receive income from the IFTS is 36 months, starting from the day when the IIA contract was closed. If the deadline is missed, the owner will not be able to receive the due settlement payments.

How to claim investment tax deductions existing systems through income tax?

The following procedure is required:

1. Apply to the Federal Tax Service with an application for a certificate confirming that the citizen did not receive tax deductions for the past year.
2. Submit the resulting statements to your broker.

These are all the actions that a citizen needs to perform. Further, the rest of the tasks will be performed by the broker.

Required Document Types

You will need to provide papers of the following sample:

• service contract open IIS with a brokerage company;
• a certificate received from the IFTS that the required amount of money is on the balance sheet;
• completed 2-personal income tax from the applicant's income for the past year;
• 3-personal income tax with all details and calculations.

Attached to the package of papers is a request for investment tax deductions from the department of the Federal Tax Service.

Important points upon receipt

Investment tax deductions for 3-personal income tax will be active only 36 months after the signing of the agreement. You can receive a maximum deduction once in 12 months. After termination of the contract, the period of receipt is 36 months.

When opening an IIS and depositing funds into the account, they cannot be withdrawn and withdrawn during the period valid under the contract. If this prescribed and basic condition is violated, then the right to receive an investment tax deduction is abolished.

Part of the operations is carried out by the broker himself when maintaining the account. It is important to reflect in the service agreement all the requirements and rules according to which the this procedure. Funds to the holder's account can be deposited in large sums, however, the right to receive a tax deduction limits the amount of funds when dealing with maximum amount up to 400,000 rubles.

This year, Russians who have opened an individual investment account for the first time can apply for a tax deduction on contributions to IIA for the previous calendar year. To do this, account holders must submit the necessary documents to the tax office from January 1 to April 30. To help private investors who wish to return the coveted 13% benefit this year, FinancialOne has prepared a short guide on how to file a tax deduction.

First of all, we recall that the owner of IIS has two ways to take advantage of the tax benefits provided by law. The first implies that private investor will issue a tax deduction at the end of the calendar year in which he made a contribution to his investment account. The profitability of IIS operations is not taken into account. That is, if in December 2015 a Russian opened an IIS and deposited 400 thousand rubles into it, then in January of this year he has the right to submit the relevant documents to the tax office and get back 13% of this amount - 52 thousand rubles.

This procedure can be repeated annually by a private investor, but prerequisite is the availability of income in the year for which it is planned to receive a deduction. Thus, the funds that will be returned to the owner of the IIS from the budget cannot exceed the amount of personal income tax paid by him during the year in which the account was opened.

The private investor will be able to use the second method of obtaining benefits only three years after the conclusion of the contract for the maintenance of IIS. In this case, the account holder simply does not have to pay personal income tax on investment profits received during this period. It does not matter if the private investor had other sources of income taxed at a rate of 13%. Since this type of benefit is not yet available to Russians (IIS appeared on the market in 2015), it makes sense to consider in detail only the first type of tax deduction.

REQUIRED DOCUMENTS

So, in the presence of withheld taxes, and hence the source of income in 2015, the owner of the IIS has to take the following steps to apply for a tax benefit:

- take it from a broker or management company documents confirming the transfer of the contribution to the IIS;

- get form 2-NDFL from the employer;

- fill out a 3-NDFL declaration;

- write an application for a tax refund;

- Submit documents to tax service at the place of permanent registration.

STEP 1: PROVE THAT THE IIS HAVE FUNDS

The first point in this simple manual is to receive documents on crediting funds to IIS. These include, first of all, a copy of the investment account opening agreement, payment order about the plant funds and a receipt for the transaction. “We provide clients with the following papers: the Master Agreement and the application for Comprehensive Services (a document confirming the fact of opening an IIS), as well as payment documents confirming the transfer of funds to the IIS (receipt, payment order for the plant of funds),” Igor told Financial One Sobolev, Head of Complex Financial Solutions FG BCS.

It should be noted that the set of documents provided by different brokerage companies for filing a tax deduction may vary slightly. So, Finam IC, among other things, issues to its clients who have opened an IIS a 2-NDFL form and a broker's report for the last tax period.

Obtaining a 2-NDFL form from an employer or organization that provided income to the IIS owner in 2015 is a fairly simple procedure. According to the Labor Code of the Russian Federation, the employer must issue it no later than three working days from the date of the employee's application. The heading of the 2-NDFL form must indicate the year for which it was issued, and in the certificate itself - information about the employer (name, details); employee details; income taxed at the basic 13% rate - monthly; standard, social and property tax deductions with codes; the total amount of income, deductions and taxes withheld. It is extremely important that the 2-NDFL form is completed correctly, since the tax authorities, as a rule, scrupulously check this document.

STEP 3: COMPLETE THE DECLARATION

The most difficult part in the procedure for issuing a deduction is filling out a declaration in the form of 3-NDFL. It can be easily found on the Internet - for example, on the website of the Federal Tax Service. Data on the investment tax deduction in the amount of the contribution to the IIA are indicated in paragraph 3 of sheet E2 (“Calculation of investment tax deductions”). A private investor needs to register income and expenses from IIS operations, as well as the amount of tax withheld and transferred to the budget on the basis of a 2-NDFL certificate. By the way, the instructions for filling out the declaration, which is attached to the 3-NDFL form, are supplemented by clause 13.4, which explains what should be written in clause 3.

Sheet E2 in the certificate 3-NDFL for 2015

The good news is that brokerage companies are meeting the needs of IIA clients by helping them with the preparation and filing of a tax return. For example, Finam Investment Company plans to launch a new online service in the near future, which will allow private investors not only to fill out 3-NDFL electronically using the so-called electronic signature, but also to submit a declaration to the IFTS via the Internet. This service is currently in the testing phase.

FG BCS plans to launch a similar service. It will be available to the company's clients in the BCS Online Personal Account and will allow them to receive the completed 3-NDFL form for submission to tax authority. “In the future, focusing on the demand and wishes of customers, we intend to expand remote services support so that the owners of IIS can correctly issue a tax deduction, as well as other tax incentives”, - added Igor Sobolev, Head of Integrated Financial Solutions FG BCS.

Otkrytiye Broker, in turn, will provide consulting support to its clients who apply for a tax deduction for IIS. In addition, private investors who have opened an individual investment account in this brokerage company, it is possible to submit a declaration electronically through the public services portal. Gleb Titov, Head of Department investment products Otkritie Broker noted in a conversation with Financial One that the procedure for issuing tax deductions for IIS has not yet been tested in the tax service itself, so filing a declaration electronically is the preferred option. “One of our clients, having come with a package of documents to the tax office at the place of registration, was faced with a complete misunderstanding: as it turned out, the service employees were not aware of what IIS is and what deduction can be obtained from it. They even had to call the authorities at the Federal Tax Service, ”the financier explained.

STEP 4: SUBMIT DOCUMENTS

When submitting a tax return, the IIA owner must also attach an application for a tax refund indicating bank details. A sample of this application can be obtained by a private investor from the tax office or from his broker. Form 3-NDFL can be submitted in four ways:

- in electronic form through the website of the Federal Tax Service of Russia (using the "Taxpayer's Personal Account" service), signing it with an unqualified electronic signature that can be generated on the same resource;

- in electronic form via telecommunication channels, using the enhanced electronic signature of the taxpayer, which will need to be obtained from the certification center;

– by mail with a description of the attachment;

- personally to the tax office in paper form.

When filing a declaration via the Internet, a private investor will need to personally submit the remaining documents to the tax service (confirmation from the broker, application and Form 2-NDFL), or send them by mail.

STEP 5: WAIT FOR THE MONEY

The tax service checks the declarations and the documents attached to it, confirming the correctness of the calculations and the validity of the requested deduction, within 3 months from the date of their submission to the tax authority. Upon completion of the check, the amount of overpaid tax will be credited to the bank account, the details of which the owner of the IIS indicated in his application.