Today we will be interested in a tax deduction application. What is it like? When can it be served? What is useful to a citizen for this? Every conscientious taxpayer must know how to answer these questions. The relevant person will be able to cope with the preparation of a tax deduction without significant problems, regardless of life circumstances.
Return Types
First, a bit of theory regarding tax deductions. Citizens should independently understand the forms of state support and how to use them.
Tax deductions are different. Currently distinguish:
- standard (for children, per taxpayer);
- social (for treatment, training, medications);
- property (basic and mortgage);
- professional.
We will not focus on the latter. They can get IP, they are not very popular.
Conditions for the emergence of rights
An application for a tax deduction in Russia may not always be submitted - there must be reason for this. In addition, the citizen must make sure that he meets the requirements established by the state.
At the moment they are as follows:
- availability of formal employment in a person;
- payment of income tax in the amount of 13 percent of earnings;
- making expenses on his own behalf and for personal funds;
- the citizen has a special status or children (for standard returns);
- registration of property in your own name or receiving services for children / spouses / yourself;
- the presence of Russian citizenship by the applicant.
Accordingly, an application for a tax deduction from an individual cannot be filed by the unemployed, pensioners and foreigners. True, the first two categories of the population can take advantage of the transfer of personal income tax over the past few years. Namely, for the previous thirty-six months. When requesting a deduction, previously paid income taxes are taken into account.
Application Form
Now consider in more detail the application for the provision of tax deduction. This is a document of an established form, which indicates a person’s desire to exercise their rights to return personal income tax. This is the main component of a deduction request. Its absence is a reason for the request of a citizen not to be considered at all.
The application may be submitted in electronic or paper form. It can be printed on a printer or written manually. It all depends on the personal preferences of the applicant citizen.
We recommend using pre-printed application templates printed on your PC. In them, a person will have to enter personal data, as well as sign.
Documents fully printed on a PC, as well as an electronic form of application, are not welcome. Using these forms of provision, the citizen is at risk. It is difficult to prove the authenticity of these if necessary.
Document Content
We have sorted out the tax deduction application form. The corresponding petition should be submitted only on tangible media. The oral form thereof has no legal force.
What do they write in the application? Usually it indicates:
- personal data of the taxpayer;
- information about the place of application (Federal Tax Service or the employer);
- application for a deduction;
- amount of funds returned (preferably);
- the reason for applying for the exercise of rights;
- list of documents attached to the application;
- date of appeal to the authorized body;
- signature and initials of the applicant.
There is nothing difficult or incomprehensible in this. Filling out a tax deduction application is easier than it sounds. No specific information is required.
Important: when requesting income tax refund through the Federal Tax Service, you must also register the account number of the recipient of funds.
Structure
The next point must be taken into account by those who decide to independently prepare a tax deduction. The thing is that the corresponding document must have a certain structure.
Namely:
- a hat;
- name with specification;
- the main part;
- list of documents attached to the petition;
- conclusion.
You may notice that there are no special elements in the document. An application for a tax deduction is executed in the same way as any other application. The difference will only be in the content.
Rules for entering information
What else is worth paying attention to every working citizen? The thing is that a lot of questions cause the direct filling out of an application for the provision of standard tax deductions (and other personal income tax returns).
These simple tips will help to avoid unnecessary problems when entering data into the form of an established sample:
- Only reliable information must be entered. They are carefully checked by authorized bodies.
- The text in the document must be written clearly and legibly.
- Blots and corrections in the application are not allowed. If you made a mistake, take the new application form.
- Carefully check the indicated data. Any typo may result in a denial of income tax refund.
Perhaps this is all. There is nothing incomprehensible or difficult to fill in a deduction. It is much more difficult to contact the authorized body, having collected all the necessary information for the return of personal income tax.
What does it look like
Below is a sample tax deduction application. This is one of the patterns that you can rely on when preparing a petition for your situation.
Now it’s clear what the corresponding document looks like. But where to get the form of the established form, if necessary?
Where to get the application form
There is no single answer to this kind of question, and it cannot be. The thing is that the deduction application forms can be requested in many public services. Download the appropriate template will also work using various web resources.
For example, you can request a tax deduction application form through:
- Multifunctional Center;
- tax authorities;
- single window services.
They are also issued by private intermediary companies. For hotel fees, they not only provide application forms, but also help to contact the authorized bodies for relevant services.
As already mentioned, you can also download the mentioned document. For example, through:
- service "State services";
- official site of the Tax Service of the Russian Federation;
- third party websites.
The last trick is not recommended in practice. It is better not to download the application for tax deduction or tax services from unreliable websites. It may simply not be accepted.
What you need to apply for - mandatory components
Many are interested in what is required for a tax deduction. Without some preparation, it is not possible to realize the proposed powers.
The list of documents for tax deduction varies depending on the situation. It is imperative to prepare:
- completed application form;
- applicant's identity card;
- income statements;
- established tax return ;
- military card (for those liable for military service);
- details of the account to which money is transferred as a return on personal income tax.
Further, the package of documents will vary depending on the circumstances. As practice shows, with proper preparation to achieve the desired will not be too difficult. True, you have to spend a lot of time!
Other references for deductions
An application for a social tax deduction or personal income tax refund of a different type provides for the preparation of certain documents for authorized bodies. Their absence is a reason for denial of service.
If a person wants to receive personal income tax refund for housing or training / treatment, he will additionally need such certificates:
- title documents for housing;
- USRN statements;
- receipts for the transfer of money for real estate;
- prescriptions from doctors + receipts;
- licenses of medical or educational institutions;
- contract for the provision of services in the name of the applicant;
- certificates confirming relationship with the patient / student;
- accreditation of the specialty in which the student is studying;
- DCT or mortgage agreement.
As a rule, all of the listed documents are provided to the authorized bodies in originals. Their copies are not endowed with legal force.
Help with deduction for children
Need to apply for a tax deduction for children? This can be done through the employer. Then the citizen will have to prepare:
- passport;
- petition of the established sample;
- birth or adoption certificates of children;
- certificates of disability of minors (if any);
- refusal of the second spouse representing the child from the deduction;
- certificates confirming the retirement age or status of a veteran / hero of the country;
- Marriage certificate.
This will be enough. Other deductions (for housing, study and medicine) can also be requested through the employer. Under such circumstances, significant paperwork is not threatened.
Important: only an employee can claim a deduction for a child whose average annual earnings are up to three hundred and fifty thousand rubles.
Time to call
It is also worth paying attention to the fact that you can apply for a tax deduction in Russia for a certain time. The relevant right has a limitation of appeals.
Today, only three years are allotted for the implementation of the task. During this time, you can claim income tax for certain expenses. For standard deductions for children, this rule does not apply. It can be requested throughout the entire period of minority of the child.
Conclusion
Now it’s clear what constitutes a tax deduction application. And what difficulties citizens may face in its design - too.
It usually takes up to two months to consider applications at the Federal Tax Service. The same amount is spent on transferring money to the recipient. Through the employer, the issue of providing personal income tax return is decided a month.