A tax deduction is a refund of part of the personal income tax paid on the grounds provided for by the Tax Code of the Russian Federation.
How can you get it without leaving home?
With the spread of electronic document management, the question of whether it is possible to obtain a tax deduction through State Services has become especially relevant. And we have acquired greater opportunities to exercise our rights. This benefits both awareness and time savings.
What deductions does the State Services portal offer?
Using the Gosuslugi portal significantly saves time and nerves. You don’t have to stand in line or come to the inspection again if additional documents are needed. All papers required to process a refund of part of the paid contributions are provided in digital form.
Before we figure out how to apply for a tax deduction through State Services, let’s see what deductions are issued through the portal:
- Standard.
Provided to disabled people, military personnel, and adult citizens under 24 years of age while completing full-time training. For minors, parents receive a refund.
- Social.
Provided for treatment, training, charity. To confirm all expenses, relevant documents (checks, contracts) are provided. You can receive a tax refund both for yourself and for treatment or education of your loved ones.
- Property.
Provided when purchasing a home or a plot for construction. Tax recalculation is also possible when purchasing real estate with a mortgage.
- Professional.
Provided to individual entrepreneurs, workers in scientific and creative fields of activity that involve copyright.
For each type, you must provide a set of documents, the composition of which must be clarified in advance on the tax website or on the State Services.
What tax deduction can be obtained through government services?
Through the State Services Portal it is possible to issue any tax deduction:
| Type of tax deduction | Explanation | Normative act |
| Property | In the case of purchase of an apartment, room, house, or share of real estate by spouses, the real estate is automatically considered common shared property. To receive a tax deduction, only one of the spouses must submit to the tax authorities an application approved by Letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3 / [email protected] , which will indicate the joint decision of the spouses on the distribution of the tax deduction. The amount of deduction for expenses is no more than 2,000,000 rubles per person. | Article 220 of the Tax Code of the Russian Federation |
| Social | Training costs: · own training; · education of children under 24 years of age (full-time); · training of current and former wards under the age of 24 (full-time); The amount of deduction for children's education expenses is no more than 50,000 rubles per year. · education of a sibling (full-time). Treatment costs: · own treatment; · treatment of spouses, parents, children under 18 years of age; · medications prescribed by the attending physician to the taxpayer himself, spouses, parents, children under the age of 18; · insurance premiums under voluntary insurance contracts for the taxpayer himself, spouses, parents, children under the age of 18. The amount of deduction for expenses on your own education, education of a brother or sister, in combination with other expenses subject to tax deduction - 120,000 rubles This restriction does not apply to the provision of expensive medical services. | Article 219 of the Tax Code of the Russian Federation |
| Standard | Tax deductions are provided monthly to parents, spouses of parents and adoptive parents: · 1400 rubles – for the first child; · 1400 rubles – for the second child; · 3000 rubles – for the third and subsequent children; · 12,000 rubles – for a disabled child under the age of 18 and for a full-time student (resident, intern, graduate student) under the age of 24 (disability group I or II). A tax deduction is provided monthly to guardians, trustees, adoptive parents, and the spouse of an adoptive parent: · 1400 rubles – for the first child; · 1400 rubles – for the second child; · 3000 rubles – for the third and subsequent children; · 6,000 rubles – for a disabled child under the age of 18 and for a full-time student (resident, intern, graduate student) under the age of 24 (disability group I or II). The tax deduction is provided in double amount to the only parent, guardian, or adoptive parent. A tax deduction for one of the spouses can be provided in double amount, provided that the second spouse has written an application for refusal to receive the tax deduction due to him under the law. The tax deduction is valid until the taxpayer’s annual income exceeds the amount of 350,000 rubles. | Article 218 of the Tax Code of the Russian Federation |
Requirements for receiving a deduction
Now let’s figure out how to get a tax deduction through State Services - for this you will need:
— a confirmed account on the portal (it is not difficult to obtain and you need to take care of this in advance);
— electronic digital signature (quite unqualified free);
— certificates 2-NDFL and 3-NDFL (form 2-NDFL is taken at the place of work);
— application for tax deduction;
- Required documents. Their list depends on the type of return (contracts, checks, receipts, statements that are the basis for receiving the service).
You need to decide how you want to receive your tax refund: through your employer for the current year or through filing a return. In the first case, 3-NDFL will not be required. Refunds are made based on a notification from the tax office. The employer simply stops withholding personal income tax (NDFL) from wages until the due funds are paid.
To receive a return on the declaration, documents must be submitted within the next year. It is possible to compensate funds for several previous years.
When submitting documents electronically, they should be scanned in good quality, that is, all numbers and letters should be clearly legible.
Who will not receive a tax deduction?
A citizen of the Russian Federation cannot claim a tax deduction in the following cases:
- does not pay personal income tax;
- an individual entrepreneur conducts his activities under a special taxation regime that exempts him from paying personal income tax (applies to part of the income received in the course of conducting this type of activity).
Example:
Citizen Belyakov B.B. has unofficial income - personal income tax is therefore not paid. In 2021 Belyakov B.B. underwent a course of paid treatment. In 2021 and beyond, for the provision of tax deductions Belyakov B.B. cannot claim, and even if it does claim, the tax authorities will refuse a tax deduction.
We issue a deduction through “Gosuslugi”
Receiving deductions for personal income tax is regulated by Articles 218-221 of the Tax Code of the Russian Federation. The right to them arises for every officially working citizen who has made relevant expenses in the current year (for treatment, training, purchase of real estate, etc.).
You can apply for a tax deduction for State Services for 2021, 2021 and 2019. To complete the procedure, you need an electronic signature.
You need to start by filing a 3-NDFL declaration:
Step 1
. On the “Authorities” tab, select “Federal Tax Service of Russia”.
Step 2
. Click on the link “Acceptance of tax returns (calculations)”.
Step 3
. Click on “Acceptance of tax returns of individuals (3-NDFL)” and in the window that opens, click on the “Get service” button.
Step 4
. We find the “Fill out a new declaration” button at the bottom of the page, and when you click it, select the year of interest.
Step 5
. All your data will be downloaded from the identification system automatically.
Step 6
. Click the “Next” button and go to the “Income” tab. We add them manually or download them from the 2-NDFL electronic certificate automatically. The second option is more convenient and accessible to everyone.
Step 7
. In the window that opens, check the boxes next to the sources of income and click “OK.”
Step 8
. After clicking the “Next” button again, we are taken to the page for selecting the basis for refunding part of the tax paid. The “Property” tab explains how State Services offer a tax deduction for housing. Regarding treatment and training - on the “Social” tab, the remaining options are formulated more clearly.
Step 9
. We put a tick on the tab that interests us.
Step 10
. We enter the amount of expenses in the appropriate columns.
Important!
Tips periodically pop up on the website on how to file a tax deduction through State Services correctly: pay attention to them, they will help you avoid making mistakes in filling out your declaration.
In the final window, everything we need will appear: calculation of the amount to be returned, a declaration file for printing and an electronic file for transfer to the Federal Tax Service. Below you will see a return application.
How to apply for a tax deduction online without visiting the tax office?
It is possible to apply for a tax deduction after purchasing an apartment either by contacting the tax authority in person or online. The second method is the simplest, since it does not require filling out a 3-NDFL declaration and a paper return application and saves time on visiting the inspection.
Please note that remote submission of the necessary documents and applications is possible only if you have access to the personal account of an individual taxpayer on the official website of the Federal Tax Service. To enter your personal account, you can use the data you use on the State Services website, or contact any tax authority to provide your identification login and password.
How to apply for a tax deduction online without visiting the tax office?
Submitting an application for a tax deduction and filling out the 3-NDFL declaration
Before filing a tax deduction, you should prepare the following documents:
> passport of a citizen of the Russian Federation, > agreement on the basis of which the property was purchased, > act of acceptance and transfer of the apartment (for new buildings), > documents confirming full payment for the purchased apartment, for example, a payment order with a bank note on execution, > if upon purchase mortgage funds were used - a loan agreement is required, as well as a certificate of interest paid received from the bank, > a certificate of income in form 2-NDFL for the year for which the tax deduction is issued, > an extract from the Unified State Register of Real Estate indicating the legal owner of the property.
All documents necessary for the tax authority to check and make a decision on personal income tax refund are attached as scanned files to the application.
Next, you need to create an appeal and fill out a declaration in Form 3-NDFL.
STEP 1.
In the personal account of an individual taxpayer, go to the “Life Situations” section and select the action “Submit a 3-NDFL declaration”, then select the online method.
STEP 2.
Filling out the 3-NDFL declaration. Most likely, information on your income and calculated taxes will already be reflected in the Federal Tax Service system; if not, it should be entered manually using the data from the 2-NDFL certificate.
The following fields are also filled out in the form:
- the cost of the apartment, - the date of the mortgage agreement (if applicable), - the amount of interest paid on the mortgage loan (if applicable).
The amount of tax deduction that will be reimbursed based on the results of a desk audit of your declaration and documents will be calculated automatically and will be displayed in the generated document.
STEP 3.
Adding scanned copies of all previously listed documents to the generated request.
STEP 4.
Online signing of the declaration in form 3-NDFL. This can be done using an electronic signature, which is generated online on the Federal Tax Service website in the appropriate section. All you need is to enter the password that you provide when requesting an electronic signature.
How to apply for a tax deduction through Gosuslugi
It takes 3 months to verify the declaration according to the regulations. It is convenient to track the status of the check in your personal account on the Federal Tax Service website. When the tax authorities confirm your right to a refund of part of the personal income tax paid, you will be able to submit an application.
You don’t have to fill out anything except the details for transferring money. The rest of the information is entered automatically. All you have to do is log in through the ESIA to submit an application for a tax deduction through the State Services to the relevant department. Within a month, the funds will be credited to the specified account.
How to make an appointment with the Federal Tax Service for public services
If desired, documents are submitted in person at the Federal Tax Service office, after registering on the State Services website. This is done on the same page where the electronic service is provided. Only on the page with information on the provision of 3-NDFL, change the method of filing the declaration (by visiting the inspection office in person). After clicking the “Get service” button, you should select the territorial tax office on the map that opens, and the desired date and time of visit in the calendar.
After these manipulations, the system will generate a coupon, a printout of which you take with you to the Federal Tax Service office along with the main necessary documents.
Source:
how2get-ru.turbopages.org
When do you need to submit 3-NDFL for the second time?
If the tax office finds errors during an audit, the declaration will need to be corrected. This happens in a number of cases:
- The user has not provided enough documents to confirm their identity and income. The complete list of documentation depends on the situation.
- If any shortcomings are found in the declaration. Then the tax inspector sends a request to correct the errors.
- If you have returned an application for a tax deduction. For example, a citizen incorrectly indicated the bank details on the basis of which part of the money should be returned.
- There are no documents that could confirm the expenses.
If such problems arise, the taxpayer receives the return back. He must correct the shortcomings and repeat the 3-NDFL submission, indicating the serial number of the adjustment. If this is the first time, then you need to put a unit on the page.
