Application for personal income tax refund: required package of documents

Deduction for children

The 2021 Child Tax Credit is available to one or both parents when they have a dependent child(ren).

For whom you can get:

• for a child under 18 years of age who is not a student;
• for a child studying full-time upon reaching the age of 24 years.

Note : the benefit is provided to both a native child and an adopted child taken under guardianship or guardianship.

Benefit amount

The amount of the deduction depends on the number of children, their age, the type of arrangement in the family and the presence (absence) of disability in the child (children). In 2021, parents are entitled to receive a standard deduction in the following amounts:

• 1,400 rub. for the first and second child (if the child is not disabled);
• 3,000 rub. for the third and subsequent child;
• 6,000 rub. for a disabled child under guardianship and trusteeship;
• 12,000 rub. for a native or adopted disabled child.

Note : the guardian in whose care there is a disabled child will receive half as much as the parent and adoptive parent of such a child.

Types of deductions

Five main types of deductions have been approved by law, combined depending on the scope of application and categories of taxpayers:

1. standard - in relation to certain groups of citizens and children;
2. property – used in the sale and purchase of real estate;
3. social – in relation to expenses for education, treatment and insurance;
4. professional - can use separate categories of individual entrepreneurs and individuals. persons;
5. investment – ​​reduce income from securities when calculating tax.

Tax deductions affect all main sources of income for citizens of the Russian Federation. Let's take a closer look at each type of benefit to understand the features of its application.

Standard deductions

Based on the name, you can understand that this type of deduction is applied everywhere and to every citizen. As part of this benefit, a person receiving income (wages) taxed at a rate of 13% has the right to reduce the tax base by strictly defined amounts. In 2021, the amounts of deductions remain the same.

Child tax deductions are an amount that reduces a citizen’s income when calculating personal income tax. It is approved by the Tax Code and is provided depending on the number of dependents:

• for two children – the first and the second – 1,400 rubles each;
• for the third and subsequent minor child 3,000 rubles.

A person has the right to double the deduction received if he is the only parent or guardian of a child. This is possible in the event of the death of one of the spouses or his unknown disappearance. Upon marriage, this benefit is canceled, but can be returned again in the event of a divorce if the children were not adopted by the new husband or wife of the user of the deduction.

In addition to helping citizens with children, the government provides certain categories of citizens with benefits in the form of deductions for themselves:

• disabled people of the Great Patriotic War, liquidators of the consequences of the ChAS - 3000 rubles;
• WWII participants, disabled people – 500 rubles.

The full list is given in Art. 218 Tax Code of Russia. As a rule, this type of benefit is used when calculating wages. To receive a deduction, you must provide the employer with documentary evidence - a birth certificate for children, a certificate of disability, etc.

Deductions for property transactions

Property deductions represent not only benefits when calculating income tax, but also the opportunity to return part of the money. How it works? To begin with, it is worth understanding that this type of deduction is divided into two categories:

1. benefits when selling property;
2. deductions when purchasing real estate.

Both groups are limited to a strictly defined amount. A citizen has the right to receive a deduction upon a written application to the Federal Tax Service at the place of permanent registration.

Now a little about the mechanism for applying benefits when making property transactions.

When selling a car, house, apartment or land, a person receives a profit, which is subject to personal income tax at a standard rate of 13%. However, the property owner has already paid part of the payroll taxes. In this case, the law provides a deduction when calculating the tax base.

For example:

Petrova V.P. sold the apartment for 2.7 million rubles. In 2021, a benefit in the amount of 1 million rubles is applied to real estate. Thus, Petrova will be required to pay the following amount to the budget:

2,700,000 (price of the apartment) – 1,000,000 (deduction) = 1,700,000 * 13% (tax rate) = 221,000 rubles.

The amount of deduction for the sale of vehicles is set at 250,000 rubles. Tax calculation is done in the same way.

A slightly different procedure for applying property deductions when purchasing or constructing real estate. It is worth remembering that this type of benefit also applies to interest on loans and mortgages. The deduction amount is set at 2 million rubles for a purchase and sale transaction and 3 million rubles for a loan. How is the calculation made?

Sidorov I.G. bought a house for 4 million rubles. He registered the purchase in his own name, and therefore only he has the right to deduct. Since the cost of the purchased housing significantly exceeds the deduction amount established by the state of 2 million rubles, Sidorov has the right to the maximum permissible benefit in the amount of 260,000 rubles (2,000,000 * 13%).

Ivanova L.I. I purchased an apartment with my husband, registering it as joint ownership, for 2.5 million rubles. Later they also bought a plot worth 2 million rubles. Both spouses work and therefore have the right to use the deduction. The calculation is made as follows:

2,500,000 / 2 = 1,250,000 * 13% = 162,500 rubles – deduction for each spouse. Of the 2 million rubles provided by the state, 750 thousand rubles remain.

2,000,000 / 2 = 1,000,000 rubles – the expenses of each spouse for the purchase of housing, but the deduction will be only 750 thousand rubles. (750,000 * 13% = 97,500 rubles).

As can be seen from the examples, the deduction amount can not only be divided within several transactions, but also have a time gap.

A citizen must declare the right to apply the benefit no later than three years (statute of limitations) after completing a purchase and sale transaction or paying interest on a loan (in relation to bank loans and mortgages).

The peculiarity of using the property deduction is that the benefit when selling a car or real estate is provided for each transaction in the same amount, and when purchasing - only once in a lifetime, but can be divided into several parts.

Social deductions

Social deductions affect such areas of life as treatment, education and insurance . A citizen receiving payments subject to personal income tax at the above-mentioned rate of 13% has the right to receive compensation from the state in the following situations:

• up to 50,000 rubles per year per child for full-time education until he reaches 24 years of age for parents and up to 18 years of age for guardians;
• up to 120,000 rubles in the tax period for any form of education by the taxpayer himself;
• up to 120,000 rubles per year for treatment and medications for a spouse, parents, and minor children;
• in the amount of expenses incurred and documented if expensive treatment is necessary;
• up to 120,000 rubles when making voluntary contributions forming a pension.

A benefit is also provided to charitable organizations for the amount of donations made. It allows you to reduce the base used to calculate the main type of research for enterprises - income tax.

It is worth understanding that social deductions can only be obtained by providing a number of documents, the list of which is approved by current legislation. The body that pays benefits and compensation is the Federal Tax Service at the place of registration of the citizen.

Professional deduction

A specific type of deduction - professional - applies only to certain categories of taxpayers:

1. individual entrepreneurs;
2. private lawyers and notaries;
3. authors of inventions and works;
4. working under contracts, but without opening an individual entrepreneur.

The amount of the deduction is established in the amount of actual payments made and expenses associated with generating profit from the activity. At the same time, certain groups of taxpayers have the right to determine the amount of benefits as a percentage, in accordance with approved standards.

Volodina E.G. wrote a musical composition for the film and received a fee of 200,000 rubles for the work. She can document expenses of 10,000 rubles, however, according to current legislation, she has the right to reduce the tax base by 40%. Thus, the deduction will be 200,000 * 40% = 80,000 rubles.

A citizen has every right to use the most advantageous type of deduction in a given situation. It is worth remembering that some benefits are provided only with documentary evidence of expenses.

Investment deduction

Investment deduction is considered a relatively new type in Russia. In 2021, benefits are provided for transactions with securities carried out in previous years.

The deduction has several varieties depending on the object of application:

• in relation to profits from transactions with securities that the taxpayer owned for more than three years;
• on the amount of contributions to the IIS;
• on income from operations on IIS.

The deduction is calculated using formulas and in the manner approved by current legislation. To receive benefits, a 3-NDFL declaration and certain types of documents confirming financial actions with securities are submitted to the tax authority.

Features of deduction for children

1. Receipt of this type of deduction is not tied to the implementation of any costs.

The property deduction is tied directly to the acquisition of property, the social one, for treatment, is tied to the costs of purchasing medicines, medical services (for example, prosthetics, dental implants, medical examination when diagnosing a disease, etc.).

1. Receiving a standard deduction does not deprive a citizen of the right to claim other types of deductions.

At the same time, a citizen can declare:

• property deduction if you purchased real estate: a house, an apartment (if you purchased a car or a garage, you cannot claim a deduction for it);
• property deduction if the sale of property took place, the period of ownership of which, exempting from payment of tax, has not expired;
• social for treatment, if a medicinal product was purchased or a medical service was provided included in the list approved by the Government Decree;
• social benefits for studies, if expenses were incurred for paid education at a university, driving school and other clubs and sections with full-time education.

1. The mother or father can receive the deduction both at the same time, or one of them in double the amount if the second parent waives his right to this benefit.

A double deduction cannot be obtained if the second parent refusing the deduction does not work and, accordingly, is not entitled to this benefit. Also, it will not be possible to claim a double deduction on grounds such as the other parent’s failure to pay child support or being divorced. At the same time, a single mother has the right to a double deduction if there is a dash in the father’s column or if he died.

1. The distribution of the deduction amount will depend on the age of the children.

1. The benefit is provided upon reaching an income of 350,000 rubles.

1. When calculating the benefit, the age of all children is taken into account.

Copies or originals?

Unfortunately, Article 220 of the Tax Code of the Russian Federation does not explain in what form it is necessary to attach the collected documents for a property tax deduction when purchasing a home - only copies, only originals, or both.

In practice, this is usually done depending on how the 3-NDFL declaration is submitted (see table).

Also see “Desk audit of 3-NDFL”.

If you want to receive a deduction for the purchase of an apartment through your employer, send the documents for the deduction and an application to confirm your right to it (without 3-NDFL) to your Federal Tax Service.

Calculation example

Lebedev A.V. - Single father with many children. He has 4 dependent children:

• 1 child – 25 years old;
• 2nd child - 22 years old, disabled, studying full-time at a university;
• 3rd child - 17 years old;
• 4th child – 5 years old.

The total amount of deduction that Lebedev can claim will be 18,000 rubles.

• 12,000 rub. – for a second disabled child;
• 3,000 rubles each. for the third and fourth child.

As the only parent, Lebedev has the right to a double deduction. The total amount of the benefit will be 36,000 rubles.

Lebedev's salary is 45,000 rubles. per month, of which personal income tax transferred to the budget is 5,850 rubles.

Without taking into account benefits, Lebedev receives a monthly salary in the amount of 39,150 rubles. (45,000 x 13%).

After applying the deduction, the tax will be deducted not from the entire income, but from the part reduced by the deduction, namely from 9,000 rubles. (45,000 – 36,000).

Taking into account the deduction, he will receive 43,830 rubles. (45,000 – (9,000 x 13%).

In total, the monthly benefit amount will be 4,680 rubles. (43,830 – 39,150).

He will apply this benefit until July, since in July his income will exceed the limit of 350,000 rubles.

Deduction for certain categories of citizens

The persons named in clause 2 of Art. also have the right to a standard deduction. 218 Tax Code of the Russian Federation

Table of the amounts of standard deductions for beneficiaries specified in clauses 1-2 of Art. 218 Tax Code of the Russian Federation

Note : a pensioner himself does not have the right to receive this benefit if he does not have the grounds listed in Art. 218 Tax Code of the Russian Federation. If, for example, a pensioner is a Chernobyl survivor, then, in this case, he has the right to count on a benefit in the amount of 3,000 rubles.

Examples of calculations

Let's look at a few examples of how the deduction mechanism works.

Example No. 1

Given: Let’s say that someone “Citizen X” in 2021 carried out a transaction to purchase residential real estate with a total value of 3 million rubles. At the same time, the amount of his annual income (salary) amounted to 360,000 rubles.

Let's do the calculation:

• The total amount of the deduction that X can claim is 260 thousand rubles (2 million * 13%).
• The tax withheld from his salary is 46,800 (360,000 * 13%) rubles.
• In the current year 2021, X will be able to exercise the right to a tax deduction in the amount of 46,800 rubles. The remaining 213,200 rubles can be returned in future tax periods.

Example No 2

Given: Citizen X in 2021 purchased a home worth 3,000,000 rubles. At the same time, the amount of his annual income in 2021 (salary) amounted to 360,000 rubles, and for 6 months of 2021 - 180,000.

Let's do the calculation:

• The total benefit that X can claim is 260 thousand rubles (2 million * 13%).
• Personal income tax subject to deduction from wages in 2021 is 46,800 (360 thousand * 13%) rubles, in 2021 - 23,400 (180,000 * 13%).
• X will be able to return: for 2021 - 46,800 rubles and 23,400 - for 2017. The total amount to be returned is 70.2 thousand rubles. The balance is also subject to return, but only in future periods.

Ways to claim a deduction for children

Standard tax deductions in 2021 can be obtained in two ways:

• through the tax authority;
• through the employer.

The procedure for receiving a standard deduction at your place of work consists of several stages:

• drawing up an application addressed to the employer to receive a standard deduction;
• preparation and delivery to the employer of documents confirming the right to this benefit;
• The employer will begin transferring income reduced by the deduction amount from the month in which it received the application and documents from the employee.

If an employee was unable to receive a deduction at his place of work, he has the right to declare it at the end of the year at the tax office.

Who can receive a property tax deduction

Firstly, only citizens of the Russian Federation who purchased an apartment in Russia can count on the benefit. It is important that you pay your own money for the housing or take out a mortgage.

Secondly, the deduction is provided to those taxpayers who have taxable income at a rate of 13%. To do this, you need to receive an official salary and pay personal income tax on it.

For example, if an individual entrepreneur uses a simplified taxation system, then he will not be able to receive a tax deduction, since “simplified” ones are exempt from paying personal income tax. On the same basis, self-employed people (payers of professional income tax) are deprived of this benefit.

However, both individual entrepreneurs using the simplified tax system and self-employed people can receive additional income subject to personal income tax. For example, they can earn money from their own activities and at the same time work officially in the company. In this case, they will have the right to receive a property tax deduction in the tax period in which income taxed at a rate of 13% was received.

If a taxpayer bought an apartment in 2021 and received a registration certificate in 2020, then starting from 2020 he has the right to a deduction. Therefore, as soon as you have received documents confirming your rights to real estate, begin collecting the necessary papers to receive a property tax deduction.

Refund through the Federal Tax Service

To receive benefits through the tax authority you must:

• prepare a declaration in form 3-NFDL for tax deduction 2017;

You can ask the tax authority for a sample of filling out the reports or download it on the Internet.

For accountants: please note that in 2021 there was a change in the deduction codes reflected in the 2-NDFL certificate.

The refund will be made to the employee after 4 months, allotted for a desk audit and transfer of funds by the federal treasury.

Title deed

If the transaction for the purchase of housing took place before July 15, 2016, then the documents for personal income tax when purchasing an apartment must include a certificate from Rosreestr about the ownership rights registered in the buyer’s name.

After this date, Rosreestr no longer issues such certificates. Including repeated ones. This is due to the entry into force on January 1, 2021 of the new Federal Law of July 13, 2015 No. 218-FZ “On State Registration of Real Estate”.

Certificates have been replaced by Extracts from the Unified State Register of Real Estate (USRN). Their form is regulated by orders of the Russian Ministry of Economic Development:

• dated December 25, 2015 No. 975;
• dated June 20, 2021 No. 378.

In case of filing a 3-NDFL declaration in 2021, documents when purchasing an apartment from Rosreestr can be requested both electronically on the official website of the department https://rosreestr.ru, and through the multifunctional one).

Documents required to receive benefits

1. Declaration 3-NDFL (when applying for a deduction through the Federal Tax Service).
2. Certificate 2-NDFL (when applying for a deduction through the Federal Tax Service).
3. Copies of documents justifying the right to a deduction (child’s birth certificate, certificate of disability, certificate of completion of full-time education).
4. Marriage certificate (if the benefit is claimed by one of the spouses).
5. Documents confirming the absence of the second parent (if the deduction is claimed in double amount).
6. Application addressed to the employer for a deduction.
7. Application for personal income tax refund (if applied through the Federal Tax Service).

Documents for tax deduction when purchasing an apartment - personal income tax refund

If you need to apply for a tax deduction based on the cost of an apartment or other residential premises, you must have a number of supporting documents.

They must serve as evidence of two factors:

• location of the object in question in your property;
• the amount spent to purchase it.

They should be presented to the tax office. Specialists will carry out further verification and will be able to issue a refund for personal income tax deductions.

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What documents should be required from the seller when purchasing?

The necessary documents for further refund of the amount of personal income tax deductions during the purchase of an apartment or other housing can be requested from the seller. The list of these includes the following:

1. A copy of the agreement under which the residential property was purchased or a copy of the share participation agreement;
2. Certificate with the date of registration of rights to property (certificate of the Unified State Register, based on changes that entered into force in 2016, or certificate of state registration of rights);
3. cash receipts and receipt orders confirming the payment and its amount.

The main condition is that you can return the money constituting the tax included in the price of the purchased housing starting from the year in which the above certificates were issued.

Tax refund when buying an apartment with a mortgage

The law provides for cases of reimbursement of personal income tax deductions even in the case of purchasing a residential property with the help of a secured loan.

In addition to the main package, you will need to provide the following evidence , which is required to apply for a tax deduction. It is based on the cost of housing purchased with a mortgage.

1. Confirmation of interest paid to date.
2. A copy of the agreement on the provision of a targeted loan.

These documents must be requested directly from the bank where the mortgage loan was issued. This happens by submitting an application.

Documents for a 13 percent refund from the purchase of an apartment 2017

If there is a need to reimburse the amount of personal income tax, in addition to the main list of documents that serve as confirmation of the purchase of a residential property and the amount of expenses, you will need a number of certificates required by the terms of payment.

So, the documents required to receive interest are:

• certificate of payment of tax at 13 percent (form 2-NDFL);
• passport;
• receipts or checks serving as proof of expenses and their amount;
• a declaration completed in accordance with Form 3-NDFL, as well as an application for the need to receive interest.

The procedure for processing a personal income tax refund usually takes about 4 months. However, most of them are spent on verification.