Tax deductions: how to get a deduction for treatment, study, purchase of an apartment, child, what documents need to be completed

What is a tax deduction and why do you get it?

A tax deduction is a certain amount of income that is not subject to tax, or a refund of part of the personal income tax (PIT) already paid in connection with some expenses incurred. The types of these expenses are determined by the Tax Code of the Russian Federation. Any citizen of the Russian Federation or a foreign citizen can receive a tax deduction if he lives in Russia for more than 183 days a year and pays tax on the income received.

Example!

Let's say you earned 1 million rubles in a year. and 13% was paid in income taxes. In the same year, you spent 100 thousand on your child’s education at the university. These 100 thousand are deducted from income, and it turns out that you had to pay tax not 130 thousand, but 13% of 900 thousand, that is, 117 thousand. The overpayment amounted to 13 thousand rubles - so they will return it to you.

Results

It is not difficult to collect documents for income tax refund for treatment. You need to write an application, obtain 2-NDFL certificates, make a copy of your passport, take a certificate of payment for medical services or a prescription form (in case of purchasing medicines), attach copies of the contract, license for medical activities and payment documents, and also fill out a 3-NDFL declaration .

The specified list will have to be supplemented with documents confirming the degree of relationship (birth or marriage certificates) if the applicant of the deduction paid for the treatment of his close relatives.

A deduction can also be claimed for the costs of paying voluntary insurance premiums. In this case, you will additionally need a certified copy of the agreement with the insurance company or an insurance policy, as well as a copy of the license to carry out insurance activities and payment documents.

Sources:

• Tax Code of the Russian Federation
• Decree of the Government of the Russian Federation of March 19, 2001 No. 201
• Order of the Ministry of Health and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Leading regions in terms of the number of tax deductions provided (thousands)

Moscow

Source: Federal Tax Service, data based on the results of 2021.

There are five types of personal income tax deductions:

• Standard (for children, veterans of the Great Patriotic War, disabled people, Chernobyl survivors, “Afghans”, Heroes of the USSR and Russia with state awards);
• Social (for charity, training, treatment, pension contributions to non-state pension funds, additional insurance contributions for funded pension);
• Property (sale, purchase, construction of housing, acquisition of land);
• Professional (for royalties, income of individual entrepreneurs, persons engaged in private practice);
• Investment (for the sale of securities).

It is permissible to claim a tax deduction for a specific year in several categories at the same time, for example, to receive it immediately for children, treatment, charity and sale of housing. You can apply for a deduction within three years after the tax period. That is, for example, in 2021 it will be possible to return money for 2021, 2017 and 2021.

Insurance policy

A deduction can also be obtained in cases where no medical procedures were performed, no medications were purchased, and the money was spent on paying for a voluntary health insurance policy. In this case, the deductible applicant will need a certified copy of the insurance policy or agreement with the insurance company.

A deduction will be possible only if the insurance contract provides for payment for treatment services, and the insurance organization has a license to carry out this type of activity.

A certified copy of the license is submitted to the inspection. Or a link to its details should be given in the contract.

The above documents must be accompanied by certified copies of payment documents indicating that the funds were spent on paying insurance premiums.

Deduction for the purchase of an apartment: documents, procedure for obtaining

Required documents:

• Identity card (passport of a citizen of the Russian Federation). If the tax return is submitted electronically, then an electronic signature (it can be easily obtained in your personal account on the website nalog.ru);
• Tax return in form 3-NDFL. The declaration template and instructions for filling out are available on the Federal Tax Service website;
• Application for tax refund. It can be drawn up when submitting a declaration to the tax office or taken a sample from the Federal Tax Service website. At the time of writing the application, you must choose a convenient option for returning a tax deduction - a one-time payment for the entire year, monthly payments or a reduction in the tax base in the future.
• Papers confirming the purchase of housing or expenses associated with it. This could be a purchase and sale agreement, an act of acceptance and transfer of premises, a loan agreement, a bank receipt, a check, a receipt;
• Papers confirming ownership of the purchased apartment. This could be an extract from the Unified State Register or a certificate of ownership;
• A document confirming the payment of personal income tax for the previous year (certificate in form 2-NDFL, it is obtained from the accounting department of your organization);
• Details certified by the bank to which your income tax refund will be transferred.

Important!

When submitting copies of papers confirming the right to deduction to the tax authority, you must have their originals with you for verification. Half of all problems when receiving money are due to the fact that the consumer does not have any documents.

When purchasing real estate, the tax base for deduction is limited to 2 million rubles. Thus, the tax benefit is 260 thousand rubles. Every citizen has the right to a benefit of up to 2 million rubles. just one time.

If it was fully used when purchasing the first property, then the benefit will not be provided when purchasing a second property.

If the apartment was purchased at the expense of the employer, maternity capital or the budget, then the deduction cannot be taken.

Property deductions can be used to pay off interest on a mortgage loan. In this case, the deduction limit increases from 260 thousand to 390 thousand rubles.

The deduction includes not only the purchase or construction itself, but also the finishing of the apartment, laying communications and developing the project.

Expenses taken into account in the deduction

A residential property (or part of it) can be purchased ready-made or unfinished, built through equity participation in construction or on its own. For deduction, it is legitimate to take into account all costs directly related to its occurrence. In addition to the funds directly paid for the acquisition of an object or a share in construction, the following expenses can be taken into account:

• for design and budgeting;
• construction and completion;
• finishing (materials and work);
• connection to general networks or construction of local sources of water, gas, heat, electricity, as well as autonomous sewerage.

Costs for completion and finishing are taken into account only if the property was purchased unfinished or the contract provides for the transfer of housing to the owner without finishing (subclause 5, clause 3, article 220 of the Tax Code of the Russian Federation).

How the volume of tax deductions received in Russia grew (billion rubles)

Russian tax legislation provides two ways to obtain a tax deduction:

• through the tax office;
• through the employer.

First way

involves the return of tax paid in the past to the person’s bank account.

In the second option

the tax deduction is repaid by canceling income tax deductions from the employee’s salary. Which one is more convenient is up to you to decide.

Procedure:

1. Fill out a tax return (form 3-NDFL).
2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the year in form 2-NDFL.
3. Collect copies of papers confirming the right to housing (see above).
4. Collect copies of payment documents (see above).
5. When purchasing an apartment in joint ownership, collect copies of the marriage certificate and a written statement about the agreement of the parties involved in the transaction on the distribution of the amount of the deduction between the spouses. The deduction distribution agreement does not need to be notarized.
6. Submit a completed tax return with copies of all documents to the tax authority at your place of residence. The tax office will let you fill out an application (request two copies, one will be left for you) and send the documents for a three-month audit. It is convenient to monitor the result in your personal account on the Federal Tax Service website - information about overpayment of tax will appear there. After this, you can wait for the money to arrive in your account - no more than a month.

Two options for obtaining a property deduction

Option 1 - at the end of the year, receive the entire amount from the tax office,

Option 2 - during the year for which a deduction is obtained, by underpaying the tax and receiving a deduction from the employer (or other tax agent).

To receive a property tax deduction from the tax office, you need to submit documents to the tax office at the end of the year for which you want to return taxes, see the list below. The tax office will check the documents, the Treasury will transfer the refunded tax to your personal account.

Deduction for treatment: documents, procedure

General list of required documents:

• Copy of Russian passport;
• Tax return in form 3-NDFL (to be completed by the taxpayer);
• Certificate of income from the main place of work (form 2-NDFL), certificates of part-time income (if any, issued by employers);
• An application to the Federal Tax Service with details (on bank letterhead with a stamp) to which the tax will be refunded.

When treated in a hospital or clinic:

• Agreement with a medical institution (there must be an exact amount paid for treatment) - original and copy;
• A certificate from the hospital/clinic/medical center confirming payment under the contract (must contain the patient’s medical card number and TIN, as well as the treatment category code: “1” - ordinary, “2” - expensive);
• A copy of the medical institution's license.

When purchasing medications:

• The original prescription with the stamp “For tax authorities”, issued by a doctor or the administration of a medical institution;
• Checks, receipts, payment orders confirming payment for drugs;
• If a patient purchased expensive medications necessary for treatment because they were not available at the medical institution, a certificate about this must be drawn up from the administration of the medical organization.

When concluding a voluntary health insurance agreement by an individual:

• A copy of the voluntary insurance agreement;
• A copy of the insurance company's license;
• Receipt for payment of insurance premium.

Procedure (when contacting an employer):

1. Write an application to receive a notification from the tax authority about the right to a social deduction.
2. Prepare copies of papers confirming the right to deduction (see above).
3. Submit an application to the tax authority at your place of residence for notification of the right to a social deduction.
4. After 30 days, obtain a notification from the tax authority about the right to a social deduction.
5. Submit a notice issued by the tax authorities to the employer; it will become the basis for non-withholding of personal income tax from the amount of paid income until the end of the year.

Recipe (form 107/1-у)

This small piece of paper will be required by the deductible applicant if the money was spent on medications that were prescribed by a doctor. The prescription is issued by the attending physician simultaneously with a similar form for the pharmacy. If form 107/1-у is missing, it can be obtained later from a medical institution based on the entries in the medical record.

The prescription must be stamped: “For the tax authorities of the Russian Federation, Taxpayer INN.” The stamp is also required after the cancellation of the medicinal list (see letter of the Ministry of Health dated December 30, 2019 No. 25-1/3144694-13771).

You can claim a deduction for the amount of paid medications for periods starting from 2019 for any medications prescribed by a doctor. But deductions for past periods can only be obtained if the purchased medications are included in the list approved by Resolution No. 201.

Tax officials must provide the original prescription and certified copies of payment documents. In this case, their presence is mandatory.

Child deduction: documents, procedure

To receive a “children’s” deduction, it is not necessary to go to the tax office. It is enough to contact the accounting department at your place of work with a corresponding application. The simple procedure makes this deduction the most popular among the population. Usually the employer is asked to apply for this deduction from the beginning of the year, but you can also claim it retroactively through the Federal Tax Service.

The deduction for a child (children) is provided up to the month in which the taxpayer’s income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350 thousand rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.

For the first and second child, a deduction of 1,400 rubles is allowed; for the third and each subsequent child - 3,000 rubles. For each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles. parents and adoptive parents (RUB 6,000 for guardians and trustees).

General list of required documents:

• A written application addressed to your employer requesting a tax deduction for the child(ren);
• Birth certificate of the child (or children). This also applies to adopted children; here you need a copy of the adoption certificate;
• Certificates of child disability, if the child is one;
• Certificates from the child’s place of education (subject to receiving a deduction for a child over 18 years of age studying full-time at an educational institution);
• Marriage certificate.

Procedure:

1. Write an application for a standard tax deduction for a child (children) addressed to the employer.
2. Prepare copies of papers (see above).
3. If the employee is the only parent, the kit must be supplemented with a copy of a document confirming this fact (perhaps the death certificate of the second parent).
4. If the employee is a guardian or trustee, the kit must be supplemented with a copy of the document on guardianship or trusteeship.
5. Contact your employer with an application for a standard tax deduction and copies of all papers.

Important!

If the taxpayer has several employers, he will have to choose. If there is only one parent, he is entitled to double the deduction. One of the spouses can also receive a double amount if the other refuses the deduction in writing. However, if the second spouse simply does not have taxable income, and therefore no right to deduction, then the first spouse cannot count on double the amount.

Birth certificate and other documents

A birth certificate will need to be submitted in the package of documents for deduction in 2 cases:

• if the deduction applicant wants to return the money spent on the treatment of children, the child’s birth certificate will be required;
• if the applicant’s parents were treated and the applicant paid for their treatment, the applicant’s birth certificate must be attached.

If the deduction is issued for the treatment expenses of the applicant's spouse, you will have to provide a marriage certificate.

All of the above evidence is needed to confirm the degree of relationship between the person who spent the money and the recipient of the medical service. They are transferred to the tax authorities in the form of certified copies.

IMPORTANT! Copies of documents for filing a tax deduction can be certified in 2 ways: notarized or independently by the deduction applicant (on each page of all documents you must write: “Copy is correct,” sign, decipher the signature and date it).

For information on income not taken into account when calculating personal income tax, read the article “Income not subject to personal income tax taxation (2019 - 2020).”

Having collected all the necessary documents, you can begin to prepare the 3-NDFL declaration. Our article will help you with this.

Deduction for training: documents, procedure

The standard package for applying for a tax deduction for education includes:

• Copy of Russian passport;
• Tax return in form 3-NDFL;
• A certificate of income for all places of work in the reporting year where the employer paid income tax for you (form 2-NDFL) is issued by the accounting department of the organization where you worked;
• A copy of the agreement with the educational institution addressed to the payer;
• A copy of the license of the educational organization, certified by its seal (if there is information about the license in the contract, this copy does not need to be attached);
• Copies of receipts, checks or other payments confirming payment for educational services;
• An application to the Federal Tax Service with a request to return the tax amount and details where it should be transferred.

Procedure:

1. Fill out a tax return (form 3-NDFL) at the end of the year in which tuition was paid.
2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the year in form 2-NDFL.
3. Prepare a copy of the agreement with the educational institution for the provision of educational services, which specifies the details of the license to carry out educational activities. If the cost of training increases, a copy of the document confirming the increase in cost, for example, an additional agreement to the contract.
4. Prepare copies of payment receipts confirming funds paid for training (cash register receipts, cash receipt orders, payment orders).
5. Submit a completed tax return with copies of all collected papers to the tax authority at your place of residence.

Important!

The deduction is due only when paying for full-time education. You will be able to reimburse expenses for your education, the education of your children, including those under your care, as well as brothers and sisters. But for grandchildren, nephews, spouses - it’s impossible.

Evgeny Kozichev

Expensive treatment: when is a personal income tax return declaration issued?

In some cases, there is a need for expensive treatment, and here you need to have a good idea of ​​what documents are needed for 3-NDFL. The fact is that a tax deduction is allowed in such circumstances, and in an almost unlimited amount, but subject to certain conditions:

• firstly, the type of treatment must be included in the list approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 ();

• secondly, you should start filling out a return of income tax for treatment only after receiving a specific certificate issued by a medical institution (approved by order of the Ministry of Health of the Russian Federation No. 289).

When receiving a certificate, you should pay attention to the service code. For expensive treatment, the corresponding field should contain the number 2. When one appears there, the deduction will be limited to the usual limits of 120,000 rubles.

List of papers to be deducted for a mortgage loan

When purchasing an apartment/house using mortgage funds, it is possible to receive two property tax deductions: the main one and for mortgage interest (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation). Both rights arise only after registration of ownership. Its maximum amount is 3,000,000 rubles (for a refund of 390,000 rubles).

The complete list of documents required for a tax deduction on a mortgage, in addition to the main package, includes a copy of the credit agreement (or loan agreement), a certificate of interest paid from the creditor bank and a loan repayment schedule and payment of interest for the use of borrowed funds.

From what date should the deduction be provided?

Social deductions are always provided from the month in which the employee submitted the application and notification from the tax authorities.

Example: employee’s salary is 50,000 rubles. In November 2021, he submitted documents to the accounting department for a social deduction in the amount of 60,000 rubles. That is, the employee needs to reimburse 7,800 rubles (60,000 rubles * 13%).

Consequently, for November, the employee will receive his entire salary - 50,000 rubles. The accountant will not withhold personal income tax from income. This means that for November the employee will receive 6,500 rubles more than usual (50,000 rubles * 13%).

For December, the employee will receive 44,800 rubles. (50,000 - ((50,000 rubles - 10,000 rubles) * 13%)). Since part of the income in the amount of 10,000 rubles will not be subject to personal income tax, the employee will receive 1,300 rubles more.

As a result, by the end of the year the deduction will be received in full: 6,500 rubles + 1,300 rubles = 7,800 rubles.

Disadvantages of the simplified tax refund scheme

Tax deductions have been simplified, and from 2021 some processes will take place without the participation of the taxpayer. But not guaranteed.

1. When applying for a deduction, interaction with the Federal Tax Service will not be reduced to zero, and may be required when providing documents.
2. The period of the desk audit will last up to 3 months if the tax office has clarifying questions or suspects violations.
3. Not everyone will be able to contact the Federal Tax Service on their own, since it is quite difficult to determine whether everything is taken into account in the pre-filled declaration.
4. There are no explanations in the “Simplified tax deduction procedure 2021”:

• What to do if the bank does not see the fact of payment. For example, you bought and paid for a new building before 2021, and the house was commissioned in 2021, and then the right to a deduction arose.
• The same problem may arise if there was no income in 2021, for example, the apartment owner did not work or was on maternity leave.
• What to do in a non-standard situation when a parent claims a deduction, but the apartment was bought and registered in the name of a child.
• If spouses want to share expenses and each receive tax deductions from their income, a simplified deduction in this case will also be useless.

1. The simplified procedure for granting a deduction will be denied if you are claiming several different deductions, for example, a social deduction for treatment and a property deduction when buying an apartment. In this case, you will have to use the old scheme.
2. There is even more confusion with investment deductions. The law says that type A deduction for IIS will be provided after the expiration of the contract and in the event that type B deduction is not used. Perhaps this will lead to the fact that type A deduction will now be provided only once every three years instead of the usual annual payments

In theory, the new order looks attractive, but in reality everything is not so simple and transparent. Automatic data transfer between multiple process participants is just the tip of the iceberg. There is no certainty that during the transition period, when transactions are not processed and data transport is not verified, some information will not be lost.

Whether it’s worth taking risks and relying on chance is up to you to decide.

If something goes wrong when applying for a deduction under the simplified scheme, the taxpayer will have to not only submit an application under the old scheme, but also correct errors - that is, do double work.

And again, the choice is yours - figure it out yourself or entrust this process to the specialists of NDFLka.ru. If you want to minimize risks and receive a deduction as soon as possible, it is better to use the help of our tax experts.

FAQ

Is it possible to divide the costs of treatment between husband and wife if there is only one contract?

Let's assume that the spouses expect a tax deduction in the amount of 120,000 rubles. The husband and wife can distribute the costs of treatment that they both incurred in any proportion. To do this, you need to draw up an application for the distribution of expenses under one certificate. But both spouses must sign it.

If the treatment was partially paid for by the employer, is it possible to get a tax deduction for it?

In this case, only the amount paid by the employee can be deducted. Money for expenses paid by the employer cannot be returned.

A man bought an apartment and began to receive a tax deduction for it, but before receiving the full amount, he sold the property. Will he continue to receive a tax deduction?

Will. Selling an apartment does not interfere with receiving a deduction.

What is the priority order for receiving deductions?

It is best to first receive social and then property deductions. The citizen must write a statement indicating their priority. It is important to have time to receive the social deduction, since next year, unlike the property deduction, it will expire.

Can a citizen receive a deduction for the purchase of an apartment if he did not officially work?

It cannot, since a tax deduction is a refund of personal income tax paid by a resident. If a person does not work, then he does not pay tax, which means there is nothing to deduct the amount from. To receive the deduction, you need to get a job and pay income tax.

If a person purchased an apartment from his parents or children, can he count on a tax deduction?

Can not. According to the Tax Code of the Russian Federation, a property deduction is not provided in the case of a purchase and sale transaction between interdependent individuals.