The legislation of the Russian Federation gives citizens the possibility of some increase in equity due to tax deductions. Of course, such a privilege does not arise just like that - a person must have reasons for its design. What can they be? What is the procedure for obtaining common types of deductions - social?
What is the essence of the tax deduction?
First, we decide on the conceptual apparatus within the framework of the topic in question. What is a tax deduction? It represents the amount by which the taxpayer has the right to reduce the fees paid to the budget - from salaries or other income, or to return from the state. Citizens of the Russian Federation actively use both schemes, since each of them has its own advantages.
Ways to get a deduction
The popularity of the second way of obtaining deductions - in the form of a fixed amount returned from the budget, may be preferable from the point of view that a relatively large amount of money is in the hands of a citizen at a time. But the first method is often in demand - from the point of view that funds that are not transferred as personal income tax to the budget can be used for current expenses until they depreciate due to inflation.
However, it should be understood that not all deductions can be obtained by these methods. The Russian tax law provides for a fairly wide range of deductions. Among the most sought after are social. The main part of them is obtained only by the second method - when contacting the Federal Tax Service at the end of the tax year.
What are the specifics of social deductions?
Social deductions are compensations calculated on the basis of a citizen’s expenses for study, treatment, pension financing, and charity. Obviously, they relate to typically social areas - hence the name of the tax preferences under consideration.
As a rule, social deductions are granted to citizens at the end of the year in which the expenses were incurred, on the basis of which compensation can be obtained by law. The procedure for obtaining them is not too complicated. In fact, all that needs to be done is to provide the FTS at the place of registration with the necessary documents. As a rule, this is a declaration corresponding to form 3-NDFL, as well as sources confirming that the taxpayer has committed expenses.
Social tax deductions are generally granted in the amount of not more than 13% of 120,000 rubles. But there are nuances of their calculation. We study the specifics of the respective compensations in more detail.
Deduction for treatment: nuances
Consider how to get a social deduction for treatment. What are its main features?
A social deduction is granted for treatment if the taxpayer paid for medical services rendered personally to him, his spouse, parents or children, if their age does not exceed 18 years, or purchased medicines. The medical institution in which the treatment took place must be licensed. If the taxpayer has undergone a course of expensive treatment - according to the criteria defined in the decrees of the Government of the Russian Federation - then the maximum amount of deduction for the relevant expenses will be unlimited.
The type of tax compensation under consideration can be executed by a citizen who has made expenses related to the purchase of medicines or payment for services at a medical institution in person - without the help of an employer or the state.
As we noted above, to obtain a deduction, a person needs to prepare documents, the main of which, probably, should be considered a declaration corresponding to the form 3-NDFL. He can fill it out on his own or contact a specialized agency for advice. A very convenient tool for solving such problems are specialized programs that can be downloaded from thematic portals.
The next document that you will need in order to receive a social deduction is a 2-personal income tax certificate. This document is needed by the Federal Tax Service in order to see the amount of confirmed human income for the past tax year. Such a certificate is most often provided by the employer - you just need to contact the accounting department of the company.
Also, in order to receive a social deduction for treatment, you will need documents confirming the expenses of the citizen. These may be:
- an agreement with a medical organization for the provision of services;
- certificate of transfer to the institution of payment for medical services;
- receipts confirming the expenses of the citizen;
- a certificate issued by a medical institution and confirming the need for a person to purchase medicines.
If a citizen receives a deduction for the costs of treating a relative, then the Federal Tax Service will also need to provide documents confirming kinship with the patient. At the same time, receipts and other financial documents must be provided to the tax authorities on behalf of the taxpayer, and their full name must be indicated in them, if it is supposed to include relevant data in them.
If the deduction is made on the basis of the cost of medical services for VHI, then you will need a copy of the VHI agreement or the corresponding type of insurance policy, as well as receipts confirming receipt of compensation from the insurance company. In most cases, it is also required to submit a prescription form to the Federal Tax Service, which will bear the mark that the document has been prepared for the Federal Tax Service. Documents confirming the fact of the payer's settlements with a medical organization that provides its services under VHI agreements may also be needed.
Interaction with the Federal Tax Service
After all the documents are collected, they can be referred to the Federal Tax Service at the place of registration. There, a citizen will have to fill out a deduction application - the tax authorities will tell you how to do it. This document also records the details of the bank account to which the person wishes to receive the deduction amount. Employees of the department must check the documents, and if everything is in order, accept them and give the citizen a receipt on their receipt.
Social deductions for treatment in the form of a refund to the account indicated in the application are paid within 4 months after the transfer of documents to the Federal Tax Service.
How to get a tuition deduction?
Let us now examine how tax compensations are drawn up on the basis of a person’s expenses on training himself or his next of kin.
A social deduction for training is provided if the taxpayer has completed the training course himself or paid for the education of his children, if their age does not exceed 24 years, of brothers or sisters. Compensation is provided for the entire period of study at an educational institution, and academic leave is also included.
The deduction under consideration cannot be received by a citizen if maternity capital was used as a source of funding for studies. In addition, it is impossible to receive appropriate compensation if an educational institution provides its services without a license and conducts, for example, one-off seminars, lectures or provides other types of training that do not require the issuance of diplomas, certificates and other official documents confirming qualifications to students.
To make a payment on an appropriate basis, the first thing to do, as in the case of compensation for treatment, is to prepare documents. The social deduction for training, as in the previous case, involves the preparation of a declaration corresponding to the 3-NDFL form. Similarly, you need to take 2-NDFL certificate in the accounting department of the employing company.
After - collect a package of documents confirming the cost of training. These may be:
- A copy of the contract with the educational organization;
- A copy of the agreement, which certifies an increase in the cost of study, if the institution changed the prices of the services provided;
- A copy of the license of the relevant organization, if information about it is not reflected in the contract;
- if the taxpayer receives a deduction for the education of a child, brother or sister, then you need to provide a certificate stating that the study was carried out in full-time;
- if a citizen receives a deduction for the education of the child, it will be necessary to provide the Federal Tax Service with a birth certificate;
- if a person receives compensation for the studies of a brother or sister, documents will be needed that confirm their relationship with them.
Also, receipts confirming payment for the services of an educational organization must be attached to the set of documents.
Obtaining a social tax deduction for studies is generally carried out according to the same scheme that characterizes the processing of compensation for treatment. It is necessary to take the documents that were collected to the Federal Tax Service, receive a receipt from the tax authorities and wait until the funds are transferred to the bank account indicated in the application.
Charity deduction
Social tax deductions are also provided on the basis of a citizen's spending on charity. The procedure for obtaining them is also, in general, similar to the one that characterizes the registration of tax compensation for treatment and training. It is necessary to prepare a 3-NDFL declaration, a 2-NDFL certificate, as well as a package of documents confirming the costs. These may be:
- receipts confirming transactions (or, for example, payment orders or account statements);
- charitable assistance agreements.
Obtaining a social deduction is carried out in the same way as in the previous scenarios: you need to bring the documents to the Federal Tax Service, fill out an application, take a receipt and wait until the tax authorities consider the documents and transfer the deduction amount to the bank account indicated by the citizen.
The costs on the basis of which a person can receive compensation of the type in question are most often gratuitous transfers of funds to the accounts of scientific, cultural, educational organizations, healthcare institutions and the provision of social assistance to citizens. These organizations may also be state-owned.
Social deductions can be paid on the basis of a citizen’s expenses that make up financial assistance to sports facilities and religious organizations. The maximum amount of appropriate compensation is not limited by law, but it cannot exceed 25% of the total income of a citizen, which he received in the year for which documents are submitted to the Federal Tax Service.
Pension deduction
A deduction on the basis of a citizen’s expenses related to the replenishment of a pension account owned by him, his parents, spouse, or children with disabilities, also applies to social. The right to appropriate compensation arises from a taxpayer who has entered into an agreement with a non-state pension fund or a specialized insurance organization.
How is the corresponding type of social tax deduction made out? The documents that need to be prepared by the taxpayer for processing this compensation partially coincide with those provided to the Federal Tax Service for other social deductions - this applies to the 3-NDFL declaration, as well as the 2-NDFL certificate.
But there are specific ones:
- agreement with NPF;
- receipts confirming the transfer of funds by a citizen to non-state pension funds;
- if necessary, documents certifying the relationship of the taxpayer with persons with funded pension accounts, which were replenished by a person.
It is worth noting that the deduction for pension contributions is the only one that can be obtained according to the first scheme in the form of amounts corresponding to the size of personal income tax, which is not legally transferred from the salary to the budget.
Making multiple deductions: nuances
Can I get a social deduction in several varieties? The legislation of the Russian Federation does not prohibit this. But you need to keep in mind that the maximum amount of expenses on the basis of which the social deduction can be calculated is generally 120,000 rubles per year. If this amount has been exhausted, relatively speaking, due to the citizen receiving compensation for his studies, then he will not be able to receive a deduction for the costs of treatment made in the same year.
An exception may be a payment for expensive treatment. For the relevant compensations, as we noted above, the legislation of the Russian Federation does not provide for restrictions. In addition, the special rules determine, as we noted above, the amount of deduction for charity. But it is important that the amount of salary or other income of a person is enough to use the available amount of deduction.
A person has the right to receive social compensation within 3 years after making expenses on the basis of which it is calculated.
Summary
Social deductions are a measure of support demanded by Russian citizens. In order to receive it, a person must, firstly, prepare documents confirming the amount of income received, from which a tax of 13% was paid - it is his FTS that returns from the budget within the limits for deductions established by law. Secondly, the citizen must correctly confirm the fact of the expenses incurred - related to the payment of services of educational, medical institutions, the transfer of funds to accounts in non-state pension funds or the provision of charitable assistance. The prepared set of documents should be referred to the territorial office of the Federal Tax Service at the place of registration. At the same time, this can be done on any day of the year following the one in which the expenses entitling to compensation were made.