Is there a tax deduction for a senior citizen? How to issue it in a particular case? Understanding all this is not as difficult as it might seem at first glance. In fact, every citizen can thoroughly study the Tax Code of the Russian Federation and get answers to all the questions posed. Tax deductions are not uncommon. Many try to take this opportunity as soon as possible. After all, to return part of the funds at the expense of the state at certain expenses is what the country offers to many citizens. What can be said about pensioners in this area? Are they entitled to refunds? If so, in what situations? And how to draw up tax deductions in a particular case?
The deduction is ...
The first step is to understand what kind of money is involved. In Russia, not everyone has tax deductions. So, you should be aware of what kind of money is being discussed.
Tax deduction - a return of 13% of certain expenses by the state. It is believed only to the one who made a certain transaction. In Russia, deductions can be made for specific actions.
Usually the right to receive money remains with the able-bodied population with a constant income. Is a tax deduction for pensioners? The question is very difficult. How can I answer it?
Deductions and senior citizens
The thing is that there is no single answer. Much depends on what kind of deduction we are talking about. And what a pensioner is a taxpayer.
It has already been said that working citizens, as well as the working-age population, which has a constant income, have the right to deductions. But what about older people?
As practice shows, a deduction of 13% is due when a citizen pays taxes and receives income. Otherwise, claiming a refund will not work. Pensioners are eternal beneficiaries. In Russia, they have a huge variety of rights and opportunities. What about tax refunds? Can a pensioner receive a tax deduction?
A definite answer “yes” will turn out only when it comes to working citizens. They receive a salary taxed by personal income tax at 13%. And therefore, they are entitled to deductions. And what to do idle?
For the unemployed
They, like other citizens who went on a well-deserved rest, are entitled to a tax deduction in the amount established by the legislation of the Russian Federation. But for this you will have to comply with certain conditions. As a rule, they are always respected in Russia.
What rules are we talking about? It:
- A retired citizen must be a tax resident of the country. That is, to stay registered with the tax authorities at the place of residence for more than 183 days.
- A person applying for a deduction must necessarily receive income taxed with 13% tax. Pension does not count. It is not legally taxable.
- Before the end of the reporting tax period, it is necessary to submit a standard form to the tax return. Then you have to pay 13% of the profits. This is a required item.
There are no more essential conditions. Accordingly, non-working pensioners are also entitled to one or another deduction. True, workers have more of them. In what situations can I claim a refund of money spent on a particular transaction?
When deductions are made
The thing is that in Russia there is a fairly wide range of deductions. They are divided into different types. Accurate knowledge of the affiliation of monetary compensation helps to determine the documents provided to the tax service at the place of registration in a particular case.
Deductions can be:
- from salary (for example, in the presence of minor children);
- for studying;
- during treatment (most often teeth);
- for transactions with property and land.
These are the most common scenarios. As a rule, the tax deduction for a pensioner for training does not occur in practice. Property refund is in great demand. In the presence of work - from wages. Treatment also very often helps citizens recover part of the money given for services. In all situations, you will have to be guided by the same principles for providing a deduction, but different packages of securities. What should I pay attention to first of all?
From salary
To begin with, it is best to study a few specific deductions - from the earnings that a citizen receives. Why? This refund is slightly different from everyone else. How exactly?
Salary deduction is a way to reduce the tax base, which is necessary to recover 13% of a citizen's income in the form of tax. That is, this method does not allow you to receive cash. It serves to reduce the tax base when calculating income tax payments.
Usually relies on disabled people. Such a tax deduction for retirees is useful, but it is provided only to those who work officially. Neither entrepreneurs nor people who receive income from the sale of property can use this bonus.
Another feature of salary deductions is that you need to apply for it not to the tax authorities, but to your employer. The list of documents is minimal. About them a little later. To begin with, it is worth considering all the returns due to pensioners. They have certain conditions and restrictions. If you do not know about them, you can still not issue a refund.
For studying
The deduction for training is found in relation to pensioners, as already mentioned, is extremely rare. You can get it when a citizen pays for his studies at the university on a full-time basis. Or if a person teaches his child (grandson - if there are no parents) on a "point" until the age of 23. However, the student should not work officially.
Accordingly, under such circumstances, a tax deduction can be made. But at the same time, the pensioner must be the official representative of the student or study himself. Payment for studies is carried out at the expense of the elderly citizen.
It is also worth paying attention to the fact that you can return money in the amount of 13% of all expenses for the last 3 years of study. At the same time, the amount cannot ultimately exceed 50,000 rubles. It is best to file a tax request immediately in 36 months than annually deal with the task.
For real estate
The next question is the tax deduction for senior citizens laid down for real estate transactions. This is a rather interesting question. After all, you have to pay attention to the many nuances. Real estate transactions among pensioners and other citizens are constantly found. And you can get a refund for the purchase of an apartment in the amount of 13% of the amount spent.
What restrictions apply in this regard? The thing is that it is impossible to return more than 13% of 2 million rubles. That is, the maximum return is about 260 thousand. This rule applies not only to pensioners, but also to all other citizens.
If the deduction amount indicated earlier is not collected, then it will be available in full in the future. Otherwise, if the limit of 260,000 rubles has been exhausted, it will not work to get a more refund.
When buying real estate with a mortgage, you can return a large amount. More precisely, at the moment it is 350 thousand rubles.
Other property
And what if it comes to the sale of land, for example? Or any other property? Then the tax deduction for a pensioner is also due. The same conditions apply for him as in the case of real estate such as apartments, rooms and cottages.
In other words, a pensioner after buying an apartment receives a tax deduction of a total amount of not more than 260 thousand, after the acquisition of a land plot or car, a similar maximum refund is due. As a rule, a mortgage does not apply to other property.
It should be noted that in the case of real estate, and in the case of other property, the deduction is considered property. This means that 260,000 rubles is money that can be returned at the expense of the state, taking into account all property expenses. That is, for an apartment, and for a car, and for land, for example. The tax deduction for a senior citizen and an ordinary citizen is summed up in these situations.
Treatment
The next refund is the compensation for the treatment. A very common deduction among the entire population. It is assumed when a citizen pays for his or someone else's treatment in private centers. If a citizen uses the compulsory medical insurance program, he cannot regain this or that money.
A tax deduction for retirees for treatment is offered for:
- the acquisition of certain medicines;
- direct treatment services;
- under the compulsory medical insurance program, if, according to the contract, the insurance company covers only the service, but not the costs for its provision.
As already mentioned, quite often there is a deduction for dental treatment. You can get, as in previous cases, 13% of the amount spent. But at the same time, the deduction cannot exceed 15,600 rubles.
In Russia there is a special list of expensive treatments that are not covered by the specified compensation limit. In this case, it will be possible to draw up a deduction of 13% of the entire amount spent on a particular medical intervention.
The order of treatment
How to get a tax deduction for a pensioner? It all depends on what kind of specific refund is involved. It has already been said that in the case of deduction from salary it is enough to come to the employer. And if we talk about all the other returns, you will have to contact the tax authorities at the place of registration of the applicant. Or it is proposed to come to one or another MFC to implement ideas.
The order of registration is extremely simple. It is required:
- Collect a specific list of documents. For each case, it is different. A complete list of papers will be presented below.
- Find the MFC or the tax office of the citizen's registration area. If it is a deduction from earnings, then it is enough to contact the employer.
- Make a statement of the established form. The right to a tax deduction for pensioners and other citizens must be requested. More precisely, to inform about your desire to return the money. Documents and their copies are attached to the application.
- Wait for the decision of the tax authorities. Within 2 months from the moment of filing the application, a citizen will receive a notification about the purpose of the return or its rejection. In the second case, there will be about a month to correct errors. Otherwise, the design will have to start from scratch.
- Wait for the accrual of funds. From the moment of receiving a notification from the tax authority to transfers, as a rule, about 1.5 months pass.
It's all. The tax deduction for working pensioners and unemployed is provided in the same way as for all other citizens. The difference is only in the documents provided.
Deduction Documents
If it is a deduction from a salary, it is enough for the employer to bring a pension certificate, application and passport. It is also necessary to attach a basis for reducing the tax base. For example, a health certificate.
The rest of the tax deduction for a pensioner is provided after submitting the following securities to the tax service:
- a statement indicating the type of refund;
- passport of the Russian Federation;
- SNILS citizen;
- contract for services;
- student certificate (return for tuition);
- documents indicating expenses of a citizen (checks and receipts);
- tax return in the form of 3-personal income tax;
- income statement (form 2-NDFL for employees);
- organization license (training, treatment);
- accreditation (for training);
- certificate of ownership of real estate (if any);
- pension certificate (from 2016 - certificate of a pensioner);
- details of the account to which money is to be transferred.