Only people for whom personal income tax is transferred to the Federal Tax Service can receive a tax deduction. It is represented by income tax refund. It is assigned exclusively if certain conditions are met. It can be social, professional, standard, or property. Deductions can be made at the office of the Federal Tax Service or the employer. But at the same time, people should know who can receive the tax deduction. Some citizens do not have the right to take this benefit.
Terms of receipt
Often, many people wonder, “Can I get a tax deduction?” The following persons can count on such a benefit from the state:
- Russian citizens for whom the personal income tax is transferred to the Federal Tax Service;
- Entrepreneurs working on the OSNA and paying income tax for themselves;
- pensioners who are working citizens, and their income must exceed the minimum wage;
- foreign citizens, who at the same time are residents of the Russian Federation and receive income in Russia;
- Parents or legal guardians of a child who can expect to receive a property return.
Therefore, before applying to the branch of the Federal Tax Service for a benefit, you should decide who can receive the tax deduction.
Who will not be able to issue?
There are some citizens who cannot expect to receive a refund. These include:
- unemployed citizens;
- people receiving a gray salary;
- retirees, since pension is not transferred to the state budget of personal income tax;
- persons receiving various social benefits from which tax is not paid;
- individual entrepreneurs working under the simplified regime, since in this case personal income tax and some other taxes are replaced by a single payment.
Therefore, if a person wants to receive a privilege from the state, then initially it is advisable to study who can receive the tax deduction. You can get reliable and relevant information directly from the employees of the Federal Tax Service when contacting the department of this service.
When it will not turn out to issue a property return?
Most often, citizens wish to receive a tax deduction for the purchase of an apartment. This is due to the fact that it has a large size, since you can count on 13% of the cost of housing, but the amount cannot be more than 260 thousand rubles. Additionally, you can get a second deduction for interest if housing is purchased with a mortgage.
But sometimes Russian citizens after buying a property are faced with the fact that it is not possible to issue this return. This may be due to the following reasons:
- housing was bought with state support, for example, capital was used or a military mortgage was issued;
- the apartment was transferred to the citizen by the employer by special agreement;
- the purchase and sale of housing was concluded between people who are relatives.
You should not deceive the employees of the Federal Tax Service, since before transferring a sum of money, all documents submitted to the tax office are subject to thorough scrutiny. If it is revealed that the documentation contains false information, then a refund will be refused.
Legal regulation
Information on who can receive the tax deduction is contained in Art. 220 and 221 Tax Code. It also provides information about exactly what actions need to be performed in order to arrange this type of benefit.
In Art. 78 of the Tax Code states that a deduction is provided within 30 days after a thorough verification of the documentation.
Types of Deductions
There are several types of returns that are assigned in different situations. These include:
- standard, outstanding for children, and also it is assigned to disabled people;
- property, provided after the purchase of any real estate;
- social, represented by the return of medical or educational expenses;
- professional, related to the occupation of a citizen.
Any type of return is provided solely in a declarative manner, so a citizen must independently take care of the preparation of the application and the preparation of the necessary documentation.
Rules for issuing a standard return
It is considered the most popular and often requested by citizens. It is provided only to taxpayers who have a certain preferential status. These include the following persons:
- disabled people;
- people with minor children.
The payout is different for the above categories. When accruing this benefit, it is taken into account that in a single tax period the salary cannot exceed 289 thousand rubles.
Benefits are accrued after a citizen submits an application in the established form to the Federal Tax Service. Parents receive payment from the moment the baby is born until they are 18 years old. If the child enters the university on a full-time basis, then additionally parents will be able to count on a deduction until the end of this educational institution or until the student is 24 years old.
Property return
It is provided only after the purchase of any property. Housing may be in the primary or secondary market. It is even permitted to use a mortgage for such an acquisition. You can receive a tax deduction for the purchase of an apartment through the department of the Federal Tax Service or through the employer.
You can submit an application and other documents to the tax service annually until this benefit is fully exhausted. But this takes into account the following nuances:
- maximum 13% of 2 million rubles is returned;
- if housing costs more than 2 million rubles, then the maximum amount equal to 260 thousand rubles is issued;
- if the object is bought, which costs less than 2 million rubles, then the balance appears, and it can be obtained if in the future a citizen buys another property;
- the privilege is returned not only for the costs of buying an apartment, but also for the costs associated with the repair of residential premises;
- if a mortgage is used, then another refund is assigned, equal to 13% of 3 million rubles, but the balance is not transferred;
- You can get a refund even after the construction of a residential building, but all expenses must be confirmed by official documents.
If a citizen has purchased housing, then he must figure out how to get a tax deduction for an apartment. The procedure is not considered too complicated, so you can perform all the necessary actions yourself.
Even a senior citizen can receive a deduction for three years of work. If the recipient of the benefit is a minor, then his parents or guardians should be engaged in registration.
Ways to get a refund
You can get a tax deduction at once or with a monthly tax reduction. The taxpayer who bought the property, independently chooses which method will be used.
If you apply to the department of the Federal Tax Service, you will have to fill out a 3-personal income tax return annually, request a 2-personal income tax certificate from your employer, fill out an application and prepare other documents to receive a refund. As a result, a privilege equal to the amount of personal income tax paid per year of work will be assigned.
If you turn to the employer, then until the exhaustion of the return, the citizen will receive a full salary, which is not levied on income tax.
Can a spouse receive a tax deduction?
If citizens buy real estate together, then each of them can request a refund, and it is also possible to receive a deduction for only one citizen. This is true if only one spouse works officially or receives a high salary.
You can get a tax deduction for your husband when drawing up a special agreement, on the basis of which the spouses independently determine in what percentage they will draw up this benefit. This document is transferred to the employee of the Federal Tax Service. Such an agreement needs to be drawn up only once, after which every year the wife can apply to the tax office only with a standard package of documents.
Can a wife receive a tax deduction for her husband if the man refuses to draw up such an agreement? In this case, each citizen will be able to receive a refund solely on the basis of his share registered in Rosreestr.
Social deduction
It is appointed in the presence of official documents confirming expenses for one or another significant purpose. An exemption is made in the presence of the following expenses:
- charity;
- treatment in an official medical institution licensed for this activity;
- buying medicine for yourself or your close relatives;
- payment for studies at a university licensed for educational activities;
- directing money to co-finance a pension;
- conclusion of an agreement with any non-state pension fund;
- purchase of a voluntary insurance policy.
You can only issue such a refund at work, and the payment ceases when a certain salary limit is exceeded.
Professional exemption
This deduction can be formalized by individual entrepreneurs, lawyers, notaries or other specialists who perform any work on the basis of official contracts. In addition, it is issued in the presence of royalties.
For its execution it is necessary to submit an application to the employer or to the Federal Tax Service. Documents that confirm expenses are required.
What documents are needed?
You can get a tax deduction only when a certain package of documents is transferred to the employer or employee of the Federal Tax Service. The documentation may vary significantly depending on the type of benefit. The following papers are required:
- if a standard return is issued, then an application is prepared, the applicant’s passport, as well as documents for minor children;
- if a social benefit is requested, then documents are needed to confirm certain costs, so they can be submitted by check, by a contract drawn up with a medical or educational institution, receipts, contracts or other similar papers;
- upon receipt of the property return, a statement, a 2-NDFL certificate, a correctly prepared 3-NDFL declaration, documents for the purchased property, payment documents confirming the transfer of the amount due to the seller, as well as documents from the bank, if the object was purchased using a mortgage loan, are required;
- when applying for professional benefits, papers are required to confirm expenses incurred while conducting this professional activity.
To obtain information about which documents are required in a given situation, you can directly from the tax service.
Term of funds transfer
If you apply for a return to the employer, then a citizen from the next month will receive a salary without collecting personal income tax. To do this, you first have to get a certificate from the Federal Tax Service office, which confirms that the person really has the right to this benefit from the state.
If a person submits an application to the Federal Tax Service, then a large sum of money will be transferred to the bank account indicated in the application after 4 months. This is due to the fact that within three months the verification of the transferred documentation is carried out.
What are the problems?
If a person wants to receive this type of benefit, then he must figure out how to get a tax deduction when buying a property or spending money on treatment and training. This will avoid various problems and pitfalls. The main difficulties in implementing this process include:
- a refusal may be obtained due to the lack of the necessary documentation;
- if you apply for treatment to an unsuitable medical institution, you will not be able to reimburse the expenses incurred, because the hospital or clinic does not have a license to operate;
- sometimes citizens have difficulties with independently filling out a declaration, therefore it is advisable to seek help from specialized companies or directly to employees of the Federal Tax Service;
- if fake documents are used, the applicant will not only not receive the deduction, but will also be held liable.
Most often, citizens prefer to apply for a refund after buying a home in the FTS department. This is due to the fact that you can get a large amount of funds, which can then be spent on any purpose.
Conclusion
Deductions are presented in several forms, and for their registration you can contact the department of the Federal Tax Service or the employer. To issue any return, you need to prepare a full package of documents.
During the independent preparation of documentation, certain difficulties may arise. Therefore, it is advisable to seek advice from tax officials.