Individual income tax (abbreviated as PIT) is a direct tax and is levied on all incomes of the state population.
As you know, the main income tax rate, as before, is thirteen percent, and according to this amount, the calculation is made with the payment of personal income tax. But there are a number of cases in which payers can return part or all of the amount transferred from wages, if they have every reason to deduct.
Can citizens get income tax refunds?
This is not only possible, but also necessary. Moreover, it is not at all difficult. A tax deduction is the right in some cases to transfer the previously paid personal income tax. Part of the funds that were spent for different purposes is returned to taxpayers, and they receive an additional increase in profit. The opportunity under consideration does not require any investments, and this means that there is no reason to miss it. Next, we find out in which cases citizens can take advantage of this privilege.
Reasons for a tax refund
What may be the grounds? There can be quite a lot of them to provide a deduction. For example, citizens bought an apartment or spent money on treatment with training. In such a situation, part of the profit will be exempted from paying taxes using benefits. Now we find out what documents for the return of income tax need to be collected.
Required Documentation
In order to return the income tax already paid to the state budget, thorough work is required to prepare all the necessary documents. To do this, you need to collect, and in addition, submit the following documentation:
- A completed tax return in the form of 3-personal income tax.
- Papers that will confirm the consumption.
- Application for property or social deduction.
- Interaction of a citizen with the tax service.
The main difficulties that payers who draw up documents for income tax refund are faced with an incorrectly completed declaration, along with the difficulties of confirming the expense incurred, the presentation of an incomplete set of papers, as well as inaccuracies in the application for deductions.
The last reason is the refusal to provide exemptions on personal income tax, which is associated with mortgage lending or the presence of joint ownership of citizens. Often, the return of income tax cannot be carried out due to the message of incorrect bank details where the payment should be made.
When will a tax return be required?
It is needed in a number of the following cases:
- A person needs to purchase real estate. Under this definition, the tax inspectorate understands such objects: an apartment (in an old housing stock or under construction), a room, and in addition, a house or a plot of land for the construction of such.
- Even if a citizen has decided to sell (or has already sold) an apartment that was in his possession, he also has the right to issue an income tax refund on it.
- Any of the above objects must be owned (full, joint or shared) and have a certificate of registration of property or an act of acceptance. This documentation is issued for ready-made objects. And at the stage of housing construction can only be issued an act of transfer. It is worth noting that the year of commencement of the declaration is considered the date of its preparation.
Thus, when returning income tax return is necessary. Now let's look at other details.
Return for apartment
To begin with, we will try to answer the question of who will be able to take advantage of income tax refund benefits? First of all, it is:
- Working citizens, that is, those who are employed in some institution and are paid an official salary, and most importantly, they receive from it income tax in the amount of thirteen percent if they previously bought real estate.
- A family, when only one of the owners is working, and the rest are dependents. The condition for full (maximum possible deduction) is the acquisition of joint ownership of housing. When an apartment is acquired in shared ownership, the distribution of the amount of income tax refund is according to the shares of all owners.
It should be noted right away that since 2014 it is possible to receive property deductions for a spouse, even if the owner is only one person.
Examples
We give an example. Suppose an apartment was bought for two million rubles in joint ownership (wife and husband). At the same time, he pays income tax and only the spouse works. In this case, it is possible to file a declaration with the maximum tax return on income for an apartment, which is two hundred and sixty thousand rubles.
Example No. 2. An apartment was bought for two million in the share value (wife and husband, and each half-share). At the same time, he pays income tax and only the spouse works. In this case, you can draw up a declaration for it, but the return on income when buying an apartment will be one hundred thirty thousand rubles (according to its part). Over time, a wife can also get her share, but only on condition that she gets a job.
Example No. 3. An apartment was bought for two million and issued for a spouse, that is, real estate is now her personal property. In the event that her husband had not used the right to return for housing before, he would be able to return two hundred sixty thousand rubles from the state for his wife. But subsequently, he can no longer apply this benefit, even if he buys an apartment for himself.
Who else can take a refund?
Retirees (who do not work) will be able to do this, but the previous three years have been employed and paid tax. It is worth noting that the property deduction benefit is provided to absolutely every person only once in a lifetime. In this regard, a prerequisite for the return is the absence in the past of any complaints to the relevant inspection on this issue.
Who can’t get such a deduction?
First of all, these are the following categories of citizens:
- Individual entrepreneurs, along with unemployed citizens, housewives, that is, those people who do not receive official wages and, therefore, do not pay income tax.
- Retirees who over the past three years received only a pension, in connection with this, income was not kept from it.
- Owner children until they reach the age of working capacity, that is, again, we are talking about the possibility of paying the state the corresponding tax. However, since 2014 this item has changed. In this regard, since then, parents can receive a refund for their children. True, for this, ownership of housing should be acquired no earlier than 2014.
- Citizens who previously received income refunds when buying a home.
It is worth noting that in the event that a person received a property deduction for an amount less than the established minimum (two million rubles), then he will be able to return the missing difference additionally.
Documents for filling out the declaration in the form of 3-NDFL
Now consider what papers are needed to fill out 3-personal income tax in order to return the income tax for the purchase of housing. First of all, this is the following documentation:
- The presence of a certificate in form 2-NDFL (the original is required) on the citizen's income for one year. It is issued by the accounting department of the enterprise where the citizen works.
- The contract for the sale of housing (need a copy).
- Certificate of registration of property in the event that finished housing was purchased.
- The act of acceptance of an apartment, share or room (also need a copy).
- Checks with receipts of payment. It can be a purchase agreement when the final amount is written in it.
- Receipts as part of the confirmation of additional costs for the improvement of real estate, if you buy a building under construction.
- Mortgage agreement when there is a loan.
- Certificate from a banking institution about the interest paid on a mortgage loan, if there is a loan (need a copy).
The inspection provides photocopies of all the above documents (only a salary certificate is required in the original). But often the inspectors who accept the income tax return declaration want to see the originals. Therefore, it will be useful to take them with you in order to show if such a need suddenly arises. True, only copies should be left in the inspection.
Treatment tax refund
A deduction for the cost of paying for expensive therapy can be obtained provided that the following requirements are simultaneously met:
- Medical supplies were purchased in the course of expensive treatment from the list of services, upon payment of which the state provides a deduction to citizens.
- The institution does not have the indicated medicines, and their purchase is provided for by the therapy contract at the expense of the patient (or the citizen paying for the treatment).
- The taxpayer received a certificate from a medical institution stating that expensive consumables were necessary to carry out the required treatment.
Thus, it is worth noting that the size of the return of income for treatment is not limited by any limits and is presented in full if the taxpayer spent money on paying for expensive medical services.
How can I get a deduction for treatment?
To provide it, the following is required:
- Filling out the tax return (in the form of 3-personal income tax) at the end of the year in which the payment for therapy was made and the necessary medicines were purchased.
- Obtaining a certificate from the accounting department at the place of work on the amount of withheld and accrued taxes for the corresponding year.
- Preparation of copies of documents that confirm the degree of relationship with the person for whom the therapy or the purchase of the required drugs was paid.
- Preparation of a set of documentation confirming the right to receive a social tax deduction on the costs of paying for treatment (including sanatorium and resort).
As part of this deduction for treatment under a voluntary health insurance contract, you need a copy of the policy, cash receipts, various receipts for the provision of premiums and contributions, and so on. In order to receive a return on income for treatment, namely a deduction for the purchase of medicines, the following copies are required: the original prescription leaflet with prescription of drugs in the prescribed form with a special mark, which is called “For tax authorities”. In addition, you will need copies of payment documents confirming payment of the prescribed medication.
Currently, the tax law provides for many options, for which it will be possible to obtain a tax deduction. In order to draw up a tax return, you do not need to have a special baggage of legal knowledge, and such a procedure is not as complicated as it seems at first glance.