Tax deduction is a fairly popular service. But what needs to be prepared for the implementation of the task? And who is entitled to submit the application in the prescribed form? Below we will consider the necessary documents for the tax deduction, as well as get acquainted with the basic rules for calculating the corresponding funds to the population. Without the latter, preparing papers will be useless. Therefore, legal rules will have to be given due consideration.
Characteristic
What is a tax deduction?
This is the name for the process of reimbursing part of the costs of certain services against transferred income taxes. If a person pays personal income tax, he has the right to receive services, although this is not always the case.
In fact, the state will reimburse a certain amount of funds to the applicant for specific expenses. But with some limitations. About them will be discussed later.
Return Types
What documents are needed for tax deduction? The main problem is the lack of a clear answer to the question. It all depends on the specific situation and the type of return.
To date, it is customary to distinguish such deductions:
- standard ("for children");
- social (for treatment / education / for medicine);
- property (for a mortgage or a regular purchase of real estate);
- professional (issued primarily by IP, we will not get to know him).
Accordingly, further we will study each scenario. Only with proper preparation will it be possible to recover some of the costs for certain operations pretty quickly.
Basic conditions
Have you thought about what documents for obtaining a tax deduction will come in handy in 2018? First you’ll have to study the basic rules for submitting applications of established forms. After all, not all citizens have the right to reimburse the expenses incurred.
To date, there are such rules for obtaining a deduction:
- The applicant must have Russian citizenship. Studied law is not offered to foreigners.
- A citizen must transfer personal income tax to the tax authorities in the amount of 13%, no more, no less. Accordingly, not every entrepreneur will be able to exercise their right to a refund.
- A person must have official employment. Or he needs to register as an IP. Unofficial profits are not taken into account by tax authorities.
- The transaction for which the applicant pays must be registered with the one who requests reimbursement of expenses. All transactions are also carried out from the appropriate person.
Important: under certain circumstances, you can return money for services provided to your spouse, children, brothers and sisters.
Limits and Limitations
Documents for obtaining a tax deduction of one type or another should be prepared only when there is a right to the service. It disappears after the exhaustion of the established limits for each type of return.
Under current laws, the deduction amount is 13% of the costs incurred. At the same time, you can’t get back more than the person listed in this or that year taxes in the form of personal income tax.
Moreover, each type of deduction has its own limits. Namely:
- for the acquisition of property - 260,000 rubles;
- on a mortgage - 390,000 rubles;
- social deductions - 120,000 rubles (and not more than 50,000 rubles for the education of each child).
The standard deduction per child is drawn up by the employer and it is fixed. We will not get to know this layout either.
Important: in a year for any social deduction it is impossible to return more than 15 600 rubles in total. But a citizen can demand a refund immediately for the 3 years that have passed since the transaction was concluded.
These rules do not apply to expensive treatment. Exactly 13% of payments can be returned for it.
Where to file a request
Many are interested in where to go with documents for tax deduction. This is a pretty simple question. But everyone decides what to do.
In Russia, requests for established forms are accepted:
- tax authorities;
- MFC;
- single window services.
Some types of returns can be obtained from the employer. For example, standard or social deduction.
Procedure
It is important not only to understand the legal aspects of the issue under study and the list of necessary documents for the tax deduction, but also to understand how to act in a particular case.
Consider the procedure for applying to the Federal Tax Service of the Russian Federation. A citizen will need:
- To form a package of papers necessary for a particular case.
- Fill out a return application. The request must indicate the account details of the recipient of funds.
- Submit an application to the registration authority.
- Wait for an answer from the Federal Tax Service. Usually it comes within 1.5-2 months.
- Get money to the specified account. The process takes another 60 days.
There is nothing difficult or incomprehensible in this. The main thing is to find out what documents are needed to receive a tax deduction of one type or another.
Important: if the service is refused, the Federal Tax Service indicates the reason in its response. A person is given a month to correct the situation without re-submitting a request.
Main package
What documents for tax deduction need to be prepared for all potential applicants? This is not such a difficult question. Especially if you divide it into several parts.
To get started, get acquainted with the list of securities required in any circumstances. It is attached regardless of the type of return.
The applicant will be required to:
- income statements (for example, according to form 2-personal income tax);
- tax return for a given period;
- identification;
- statement;
- checks and receipts indicating the fact of the implementation of certain expenses.
But that is far from all. What documents may be needed for a tax deduction yet? We will deal with this question further!
Important: all payment documents must be executed by the applicant. Otherwise, the refund will not be made.
Buying a property
To begin with, we will study the most common scenario. We are talking about the return of expenses for the purchase of property. In particular, real estate.
Consider the process of forming a package of papers on the example of buying an apartment. In this case, the applicant is required to:
- USRN statement;
- property purchase agreement;
- statements and receipts of receipt by the seller of money for the operation.
These components report to the previously listed papers. Sometimes you have to try hard to achieve the right to return. Especially when requesting marriage services.
For family people
Documents for tax deduction for an apartment may be supplemented. For example, when it comes to getting a money back as a family person. Then it is better to fully prepare for the process.
The thing is that family applicants are often asked:
- marriage / divorce certificates;
- certificates of adoption;
- birth certificates of all children (especially if they are the owners of the apartment for which the return is issued).
In some cases, you need to take an extract from the personal account of the apartment and from the BTI. As a rule, such documentation is not required from citizens. But it will come in handy when buying property.
Mortgage and repayment
What documents for a tax deduction when buying property on a mortgage will come in handy? This issue is starting to worry many modern families.
So far, the Federal Tax Service, when processing a refund for the main loan, requests:
- mortgage agreement;
- payment schedule;
- receipts for payment of due bills;
- certificate of ownership of the apartment.
That's all. The listed references should preferably be applied in the originals. Their copies will also not be superfluous. There is no need to certify the documentation.
Mortgage interest
What documents for the tax deduction to prepare if you want to return the funds for interest on the mortgage? In this case, the package of papers will not be too large. It resembles an extract for a refund on a basic mortgage agreement.
In addition, the applicant will have to bring:
- interest receipts;
- loan repayment schedule.
Nothing more is needed. In fact, everything is much simpler than it seems. And if a citizen prepares for the operation in advance, he will be able to request money without much hassle.
Own treatment
Now consider social returns. For example, for treatment. This is a fairly common scenario. Especially when it comes to paid childbirth or dental treatment.
In modern Russia, such necessary documents are allocated for the tax deduction for own treatment (or the purchase of medicines):
- contract with a medical institution;
- payment documents;
- medical opinion with a prescription for medicines;
- medical facility license;
- doctor’s license (in some cases).
To prepare the basic documentation for the return of money for the services rendered, a citizen needs to contact the registry of the selected hospital. There they will quickly form a package of the listed references. The main thing is to bring along receipts confirming expenses.
Baby treatment
The next option is an appeal minus the treatment of children. Usually imply minors and disabled.
Under such circumstances, it is necessary to take an additional certificate from the Federal Tax Service on the birth of a child or on his adoption. In addition, it will be necessary to prove that it was the applicant who paid for the medical services. It is not difficult to do this.
As in all these cases, you need to attach these documents for tax deduction to the main package of securities. You can submit a request for review and wait for a response from the tax authorities.
Own study
Another alignment is the appeal to the Federal Tax Service to receive money for training. For example, a brother or sister, your own child, or yourself. Exercising the right is much easier than it sounds.
We will study additional certificates for reimbursement of expenses for our studies. They include:
- student certificate;
- agreement with an educational institution;
- Organization license
- accreditation of a specialty / chosen field of study.
The last two papers must be submitted by notarized copies. You can take them in the accounting department of an educational institution.
Important: a person has the right to a deduction for training "for himself", regardless of the form of study. For "absenteeism" costs will also be able to return.
Relatives training
More difficult is the situation in which there is a refund for the education of relatives. For example, a sister or her own child. In the first case, you have to try pretty hard.
The thing is that a citizen needs to find and prepare:
- statements confirming kinship with the student;
- educational services agreement;
- certificate of training (taken at school / kindergarten / university / college);
- Organization license and accreditation.
The main problem is the proof of kinship between the applicant and his brother / sister. Moreover, sometimes the Federal Tax Service may be asked to indicate the fact that no one else can pay for educational services.
In the case of teaching children, everything is much simpler. The previously listed package of certificates is supplemented by an act of adoption or a birth certificate.
Important: a return of this type is allowed only if the relative does not have official employment and until he reaches 23 years of age. Usually you can return only funds for full-time studies.
Conclusion
We found out what documents are needed for the tax deduction in Russia in 2018. Now there should not be any problems with the preparation of certificates. And with the return including. The main thing is to follow the instructions listed above.
In fact, obtaining a deduction for certain transactions is a rather long and laborious operation. It takes about 4-6 months, taking into account the preparation of all the documentation listed above.
As we have said, a person may be denied a deduction. But the refusal does not in any way affect the right to re-apply. A person may demand a refund if he meets the above conditions. And until the set deduction limits have been exhausted.