What deductions can an employee receive from an employer?

About return

An officially employed person makes tax contributions every month. This happens without his participation - the employer is required to transfer 13% of the employee’s income. The taxpayer can return part of these funds. Reimbursement of personal income tax is possible in several cases.

• An employee has purchased housing or a plot of land for development, and accordingly can qualify for a property benefit.
• The employee paid for expensive treatment or training and now has the right to request compensation.
• The citizen took advanced training courses, received higher, secondary specialized and any other education.

All deductions are made through the tax office.

An individual collects the necessary package of documents and then transfers it to the Federal Tax Service office at the place of residence. Tax authorities will check them and make a decision on the possibility of refunding personal income tax in the declared amount. If the tax service satisfies the request, the money will be transferred to the specified payment details - within a month after a positive resolution of the issue. If he refuses, the person will receive a written notification stating all the reasons for the refusal.

Is it possible to return tax from wages at work and how to do it

The list of all situations when personal income tax reimbursement is permissible is specified in the Tax Code of the Russian Federation. Every month, the employer withholds 13% of employee income and transfers it in the form of taxes. In what situations is an individual entitled to a deduction?

• The employer withholds more taxes than necessary. This often happens due to an accountant’s mistake when calculating salaries.
• The employee incurred expenses that qualify for tax deductions (purchase of real estate, payment for treatment, etc.).
• The employee sent part of the funds to pension or charitable funds.

Who returns personal income tax paid in excess? It all depends on the circumstances. The withheld funds can be reimbursed by both the employer and the tax office.

The amount to be reimbursed is determined by the deduction category. For example, social benefits for minor children amount to 1.4 thousand rubles for one, 3 thousand rubles for two.

To receive a refund you need:

• prove taxable income;
• pay all taxes;
• verify your right to claim a deduction;
• contact the inspectorate with a package of documentation.

Then all that remains is to wait for the decision of the authorized body.

Who is eligible for a refund?

The list of categories of citizens who are entitled to claim payments is not prescribed at the legislative level. However, according to the taxation procedure, residents of the Russian Federation are required to pay personal income tax. Consequently, anyone who has regularly made deductions from income can apply for a refund.

At the same time, the Tax Code of the Russian Federation provides for exemption from payment of duties on certain items of income. For example, full-time students who have a state scholarship will not be able to request a personal income tax refund. Of course, if they have no other official source of income.

Why do they get benefits?

Reasons on which an individual may request an income tax refund:

• special conditions of labor and civil contracts;
• purchasing expensive medications or paying for medical services;
• conducting real estate purchase and sale transactions;
• manipulations with securities and other financial instruments;
• payment for tuition, educational courses.

In some cases, persons who have been assigned a special status may be eligible for compensation.

Types of tax deductions

Tax deductions can be divided into three main categories:

• first , they are provided when selling property (apartment, car, dacha, garage). This deduction is called property deduction. After all, you often need to pay taxes on such income. You can find out more about deductions when selling property by following the link. This tax deduction is written about in Article 220, paragraph 2, subparagraph 1 of the Tax Code.
• second , they are provided when paying for certain types of expenses. Namely: - expenses for the purchase of real estate (this is also a property deduction). Read about how to get a deduction when buying real estate at this link. This tax deduction is written about in Article 220, paragraph 3, subparagraph 1 of the Tax Code; - expenses for treatment or training (this is a social deduction). This link says in detail about the deduction for treatment, this link says about the deduction for education. The law about these tax deductions is written in Article 219, paragraph 1, subparagraph 3 (treatment) and subparagraph 2 (training) of the Tax Code;
• third , they are provided to some people if certain conditions are met (this is a standard deduction). For example, parents of minor children, disabled people, war veterans, Chernobyl victims, etc. are entitled to it. This tax deduction is written about in Article 218 of the Tax Code.

Each of these deductions has its own characteristics (see relevant links).

Portal "Your taxes" 2021

Types of compensation: how to return personal income tax

Deductions differ in nature, essence and specificity of provision. The current Tax Code of the Russian Federation specifies the following categories:

• classic/standard;
• social;
• investment (applies to securities and other financial instruments);
• professional.

The first two are the most common.

Standard

Registered in Art. 218 Tax Code of the Russian Federation. The amount of compensation is determined by the category of the individual. So, for example, 3 thousand rubles per month from taxes paid are due to:

• participants in the liquidation of the Chernobyl accident (those who have disabilities or have suffered serious radiation-related illnesses);
• liquidators of the consequences of nuclear tests;
• disabled people of the Great Patriotic War;
• military personnel who became disabled while serving in the USSR.

The following can count on payments of 500 rubles every month:

• WWII participants, prisoners of the siege of Leningrad, labor veterans;
• citizens of the Russian Federation with the first or second disability group;
• donors who donated bone marrow;
• close relatives of those who died during the defense of the USSR or the Russian Federation;
• other persons who participated in military operations by decision of the authorities.

The only rule for approving refunds is one per person. If a citizen has grounds to claim several deductions at once, the one with the larger amount is selected.

Social

This is another type of tax benefit, prescribed in Article 219. You can apply for a personal income tax refund in the following cases:

• recent donations to charities and organizations;
• payment for the contracted form of training;
• paying off bills for expensive treatment;
• purchase of medicines;
• additional contributions to non-state pension funds;
• purchasing life insurance;
• savings contributions for retirement;
• taking advanced training courses.

There is one “but”: the maximum annual payment amount cannot exceed 120 thousand rubles.

When is it required to submit a 3-NDFL declaration for 3 years?

Declaration 3-NDFL is a document generated by an individual in relation to his income for the tax period.
For a tax such as personal income tax, this period is 1 year. Individuals preparing the report are divided into 2 categories:

• those who are obliged to send it to the Federal Tax Service for the past year even if they do not have data to fill out (Article 227 of the Tax Code of the Russian Federation) are business entities, in particular, individual entrepreneurs on OSNO;
• submitting it only when circumstances arose in the past year that create an obligation (Articles 227.1, 228 of the Tax Code of the Russian Federation) or interest (Articles 218–221 of the Tax Code of the Russian Federation) in filing a report.

That is, the declaration is usually submitted 1 year in advance. Why is there a need to submit a 3-NDFL declaration for 3 years or for any year of these 3 years?

Because situations may arise:

• filing an updated report, which is associated with the discovery of errors, either obliging or allowing amendments (see Article 81 of the Tax Code of the Russian Federation) - this is usually used by persons obliged to submit reports;
• filing a declaration to exercise the right to receive tax deductions;

Material from ConsultantPlus will help you prepare and submit 3-NDFL to receive a deduction when buying a home. If you do not have access to this legal system, a full access trial is available for free.

• submitting the primary report later than the date established for filing the declaration - this is done by persons interested in submitting it, but:
• those who forgot to submit a declaration on time;
• those who did not have all the necessary documents on hand to complete it on time;
• those who decide to take advantage of the tax refund opportunity that applies to the past 3 years (pensioners).

Read more about updating the report in the article “Features of the updated tax return 3-NDFL” .

Procedure and rules for returning income tax from wages for the year - how to return 13 percent

There are two options for submitting applications: by visiting the Federal Tax Service in person and by contacting the employer. In the first case, it is necessary to take into account:

• the verification period cannot be less than three months (in addition, if the request is approved, it will take another 30 days to transfer the funds);
• One declaration is prepared for all categories of deductions. It includes all the reasons for reimbursement of a particular amount. Then the completed document is sent to the Federal Tax Service at the place of residence (registration);
• documentation can be sent by mail, subject to a description of the attachment (this option is provided in case it is not possible to independently visit the authorized body).

Also, all papers can be delivered by a trusted person or legal representative.

After consideration of the appeal, not the entire amount of expenses will be reimbursed, but a portion proportional to the tax deductions made.

What documents to prepare

It all depends on which category of deductions you are claiming, since each of them requires different confirmation. To receive compensation for expensive medications, you should prepare:

• receipts and purchase receipts;
• completed declaration;
• prescriptions for medications, supplemented with the signatures and seals of the attending physician.

To receive a standard/classic deduction regarding a child, you must provide:

• child's birth certificate;
• a completed application (a sample can be found on the Internet);
• parent's identity document;
• certificates stating that the child is a full-time student (if the form is negotiable, attach payment receipts);
• marriage certificate (if available).

The entire package is transferred to the employer, and he already sends the necessary information to the authorized bodies.

If a deduction is issued in connection with a disability or special status, you must provide certificates confirming this.

For what period can I get a tax deduction back when buying an apartment?

Based on what is specified in the legislation, it follows that the regulations for receiving a property deduction are established only in relation to the volume of payments received , which cannot exceed 260,000 rubles.

The distribution of their receipt can occur according to options:

• immediately after purchasing the object (from the employer);
• after a year - in the next tax period;
• when the tax period is shifted back 3 years;
• when transferring deductions to future tax periods (without restrictions).

However, when using past tax periods, it should be taken into account that it is allowed to extract deductions for no more than 3 years from the date of filing the application.

If during this period the tax deduction amount is not taken in full, the balance will be canceled or will be carried forward to subsequent periods.

Regarding subsequent periods, restrictions may be associated with the loss of Russian Federation taxpayer status . For example, upon retirement. Therefore, the extension of this period cannot be indefinite.

Taxpayers are not persons who are not officially employed or have a salary lower than the minimum wage established in the region.

Therefore, the extension of the opportunity to receive a tax benefit must be weighed against the conditions accompanying the ability to work of individuals.

Let's look at the example of a tax deduction when buying an apartment: in how many years can you return it?

Berezovskaya N.'s parents registered an apartment for her in 2003, when the child turned 10 years old. In 2011, my daughter graduated from high school and entered the full-time department of a pedagogical college. While a full-time student, she did not work and was not a taxpayer until 2014.

In July 2014, she got a job as a teacher at 0.75 wages, which also did not allow her to receive a deduction. Having gone on maternity leave, which she stayed on until 2021, she subsequently returned to full-time work.

Having received the appropriate permission from the Federal Tax Service office, I filed a tax deduction in the accounting department of the Department of Education 3 months after submitting the application. She receives the assigned property return monthly by saving the tax, which is issued to her along with her salary.

How can you return an income tax of 13 percent under 2-personal income tax for children: all about salary refunds

The payment is made to all family members under eighteen years of age. If the child is a full-time student, the deduction continues to apply after reaching adulthood. The final benefit amount is determined by the number of children.

To request such compensation, you must submit all the necessary documents and an application to the accounting department (at your place of work).

To receive a subsidy, the applicant must meet certain criteria:

• be officially employed;
• have in the care of a minor (or a full-time student);
• make all necessary tax deductions.

The limit subject to return is no more than 350 thousand rubles per year.

How to receive property compensation

If the amount is approved by the tax service, then the employer simply does not withhold 13% personal income tax from the salary. In the event that the tax has already been paid in full, it is returned from the budget.

The state will compensate for the costs of purchasing your own home. To receive compensation you must:

• check whether there are grounds for a return;
• collect a package of documents;
• calculate the amount to be reimbursed;
• select an option for cash accrual;
• submit all documentation to the inspectorate.

Deduction for previous years in the declaration - what to write

In the dance with the tax office when transferring deductions, the figures are repeated - annually you submit 3-NDFL, where you indicate how much is due, how much is selected and how much is left.

Let's see how to do this in the program.

Let's assume that in 2021 we fill out a deduction for the previous year 2020 in the declaration. Click “deductions”, “property” and enter data on the object.

In June 2021, we paid 1.5 million for the room. rub. and paid interest on the mortgage for the entire period - 250 thousand, deductions began to be applied in 2021.

With a monthly salary of 40 thousand rubles, the income for 2021 amounted to 62,400 rubles, we used it to compensate for expenses (any proportion is possible) for the purchase of a room (41,600 rubles) and payment of interest on the mortgage (20,800 rubles).

The amount transferred from the previous (2017) year is the balance that can be used (the total cost of objects minus the deduction for previous years), and we fill it in: 1,458,400

(1,500,000-41,600) and 229,200 rub.0) respectively.

With continued earnings, in 2021 we will return another 62,400 (41,600+20,800) and in the 2021 declaration we will show deductions for previous years of 83,200 (41,600+41,600) and

41,600 (20,800+20,800) rubles, and the transferred amounts of previous periods are 1,416,800 (1,458,400-41,600) and 208,4000) rubles. And so on until we select everything completely.

To speed up the process, use income from salaries received in other places. Use Form 3-NDFL to include income from civil contracts.

How to return social tax deduction from wages

Refunds for training, insurance or treatment are provided exactly from the month when the employee brought a completed application, supported by a notification from the inspection. Initially, a citizen’s income is reduced by the amount of personal income tax, and then the balance is transferred to the next month.

Notification forms are required to be taken after each expense. There may be several of them during the year. For example, if you spent money on a dentist, you prepared a corresponding application. We paid for educational courses and submitted the documentation again to avoid mandatory payment of deductions. The only caveat is that you need to follow the limit, which is 120 thousand rubles (excluding expenses for education of children or treatment).

Income tax refund deadlines: how to return and receive a 13 percent tax deduction from your salary

The procedure for calculating personal income tax is regulated by the legislation of the Russian Federation. In accordance with it, the tax authority must carry out a desk audit procedure, the purpose of which is to establish the fact of excessive payments. Upon completion of the inspection, the inspector notifies the taxpayer of the decision made. In case of a positive outcome, the individual is obliged to pay money.

The return period is specified in Article 78 of the Tax Code of the Russian Federation. Money is credited to the account specified in the application within 30 days from the date of submission. Thus, the total period (taking into account the verification) is four months. Even if you submit the application to the Federal Tax Service yourself, attaching a declaration to it, the review time will not be reduced: you will still have to wait four months.

Eventually

If an employee regularly pays personal income tax, he has the right to certain tax deductions. For example, he purchased real estate, paid for a child’s education or an operation for a relative. There are two ways to get your money back.

• Wait a year (pay taxes regularly during this time), and then submit an application, prepare a package of documents, including filling out a declaration, and wait for a decision.
• Do not wait a year, but contact your employer so that he does not withhold personal income tax from your salary. But first you need to receive a notification about the possibility of charging a deduction from the Federal Tax Service.

How to return and collect 13% of your salary? Several criteria must be met. Firstly, be officially employed and work under an employment contract. Secondly, properly fulfill your duties as a taxpayer, paying 13% on income. Thirdly, have the right to return in the current calendar year. Fourthly, have on hand a document confirming that the tax office has approved your request for a deduction.

Tax deduction - simple definition

A tax deduction is an amount established by law that reduces your taxable income. As a result, income becomes less. Accordingly, the amount of tax you must pay is reduced. If tax was withheld from you without taking into account the deduction (that is, in an amount greater than necessary), you are required to return the overpayment.

Why is this amount “certain”? Because it varies depending on the specific situation. The amount of the deduction can range from 1 ruble to an amount exceeding 2,000,000 rubles. There are three types of tax deductions: property, social and standard. But we won’t dwell on these details for now. We will demonstrate only the general principle of how a tax deduction of any type works. It is the same for all listed deductions.

Example Let's assume that your salary is 50,000 rubles. per month. You don't have any deductions. The income tax that will be withheld from her will be: 50,000 rubles. x 13% = 6500 rub.

The company you work for will pay this amount to the budget monthly. Consequently, “in your hands” you receive a monthly salary minus tax, that is, only in the amount: 50,000 - 6,500 = 43,500 rubles.

For the year you will receive a salary in the amount of: 50,000 rubles. x 12 months = 600,000 rub.

For the year, tax will be withheld from her in the amount of: 6,500 rubles. x 12 months = 78,000 rub.

So, the company where you work has withheld tax from you for the year - 78,000 rubles. and paid it to the budget.

Let's assume that in the same year you received the right to a tax deduction (which one is not important). Therefore, your annual income must be reduced by this amount. Let's consider several situations.

Situation 1. Deduction is less than income

The amount of your deduction is 120,000 rubles.

In this case, your annual taxable income will be: RUB 600,000. (salary for the year) - 120,000 rubles. (deduction) = 480,000 rub. (taxable income)

Tax must be withheld from him in the amount of: RUB 480,000. (taxable income) x 13% = 62,400 rubles.

However, you have already been deducted 78,000 rubles. The company that paid the tax for you calculated your income without taking into account the deduction. Therefore the tax was overpaid. And you have the right to return part of its amount from the budget in “real” money.

This part will be: 78,000 rubles. (tax already withheld) - 62,400 rubles. (tax to be withheld) = RUB 15,600. (tax that can be refunded)

Situation 2. Deduction equals income

The deduction amount is RUB 600,000.

In this case, your annual taxable income will be: RUB 600,000. (salary for the year) - 600,000 rubles. (deduction) = 0 rub. (taxable income)

It turns out that you didn't have to pay tax at all this year. Therefore, the state is obliged to return the entire amount of tax withheld from you (RUB 78,000).

Situation 3. Deduction of more income

The deduction amount is RUB 950,000.

In this case, your annual taxable income will be: RUB 600,000. (salary for the year) - 950,000 rubles. (deduction) = 0 rub. (taxable income)

As in situation 2, it turns out that you did not have to pay tax this year. Therefore, the state is obliged to return the entire amount of tax to you (78,000 rubles).