In what cases is a tax deduction allowed? Pensioner, don’t forget to get a tax deduction

Do you want to pay less taxes? There are quite legal way monthly reduce income tax on wages. Yes, we're talking about about them - tax deductions for personal income tax. Who is entitled to them, what are they and how to get them? Today there is a tax law life hack for you.

Concept and features of processing deductions

A deduction is a reduction in the basis from which the tax is calculated. Deductions, for example, are used as a benefit in determining land tax. But, of course, the most famous deductions are income ones, that is, tied to personal income tax.

In 2015, tax deductions for personal income tax are divided depending on the status of the taxpayer, his social property expenses, kind of it professional activity, as well as participation or non-participation in investment projects. In the collection tax legislation Articles 218 to 222 of Chapter 23 are devoted to deductions.

Deductions are provided upon the taxpayer’s application sent to the authorized department of the Federal Tax Service or, in some cases, to the accounting department at the place of work. The Federal Tax Service will accept an application for a deduction, as well as for a refund of overpaid amounts of tax, at any time, without being tied to a specific tax period. You can even apply for a deduction for previous years(within three tax periods).

Accounting is a little more complicated. Firstly, the accounting department will not accept every application from you. Only for property or standard deduction. Secondly, here, more than anywhere else, the time when you came for the deduction matters. No, of course, your application will be accepted in the middle of the year, but you will not be able to return the amounts of taxes already paid at your place of employment. And the restrictions established on the amount of income will be calculated from the beginning of the year, and not from the middle. Keep this in mind when you're planning your deduction.

If the deduction is issued at the place of work, then at the time of calculation Personal income tax employer Your benefit will be taken into account immediately. Thus, you will receive a larger amount in your hands than usual.

If you file a deduction with the Federal Tax Service, your taxes will be recalculated, and the overpaid amounts will simply be returned to you.

Standard deductions

The most common tax deductions for personal income tax are standard ones. They are tied to additional taxpayer status.

• federal beneficiaries on health (citizens injured as a result of nuclear and radiation disasters, disabled WWII participants, disabled military personnel, etc.);
• other federal beneficiaries (Heroes of the Great Patriotic War, disabled people, people with disabilities since childhood, World War II veterans, residents of the exclusion zone, residents of Siege Leningrad, etc.);
• citizens with children.

The first group has the right to deduct 3 thousand rubles, the second group - 0.5 thousand rubles, the third group, depending on the number of children: 1.4 thousand rubles each. for each, if there are less than three children in the family, but if there are more than three children in the family - 1.4 thousand rubles. on the first two and 3 thousand rubles each. for each next one. There are also increased deductions for parents of children with disabilities or, for example, single mothers.

If a taxpayer falls into both the first and second categories (see list above), then he receives the larger standard deduction. The “parental” deduction is due to the taxpayer regardless of the presence of other grounds for receiving deductions. “Parental deductions” are always summed up.

In a relationship standard deductions there is a restriction on total income during one tax period: as soon as the taxpayer’s total salary becomes more than 289 thousand rubles, deductions stop.

The standard deduction is effective from the date of application. “Parental deduction” - from the birth of the child until he reaches the age of majority, or until he is 24 years old if he is studying full-time at a university or college.

Social deductions

This type of deduction is provided to those who during the tax period make or have made social expenses, namely:

• for charity;
• for treatment and purchase of medicines for yourself, your spouse, mother/father or children (your own, adopted, warded or adopted);
• for the study of your own or your children (your own, adopted, ward or adopted) / brothers / sisters;
• for the purchase of voluntary health insurance policies;
• to conclude agreements with non-state pension funds;
• to co-finance a pension.

Deduction for social spending from points 5 and 6, you can get it at your place of work (simultaneously with the transfer of the corresponding amounts), but for all the rest you need to contact the Federal Tax Service.

Mandatory conditions for receiving a social tax deduction for personal income tax are certification of expenses using payment documents and not exceeding established by points 1.2 and 2 of Article 219 of the Tax Code of the Russian Federation limits.

Other deductions

Other common types of tax deductions from personal income tax are deductions:

• due to costs creative activity(musical, artistic, writing) - such deductions are also commonly called professional;
• for the purchase/sale of real estate (land, garage plot, etc.);
• in connection with investment Money(receiving income, investing, receiving a positive financial difference) in securities;
• in connection with losses from investment activities carried forward to subsequent tax periods.

To receive all of the above deductions, a visit to the Federal Tax Service is strictly necessary. And although a property deduction can be received locally labor activity, without appropriate notification from the Federal Tax Service, the employer has no right to accept an application for deduction.

To apply for a deduction through the fiscal authority, it is mandatory to fill out tax return and providing a 2-NDFL certificate from work. A complete list of documents required to apply for a deduction can be found on the Federal Tax Service website - tax.ru.

Have you paid your taxes and think you can sleep peacefully? Wait to go to the side: perhaps you can return part of the income already paid! In some cases, the state is ready to ease your cost burden and provide tax deduction.

Your income is taxed income tax at the rate of 13%. However, in some cases, quite significant amounts can be deducted from the total tax base - what was spent on certain needs, as well as what is entitled to you by law as a benefit. The amount that is deducted from your tax base is a tax deduction. You can put 13% of this deduction in your pocket. Deduction after deduction - quite decent money accumulates.

Go through the table to find out what “bonuses” you are entitled to from the state.

STANDARD TAX DEDUCTIONS

Preferential

DEDUCTION 3,000 rub. monthly (that is, 36,000 rubles per year).

REFUND (13% OF THE AMOUNT DEDUCTION). RUB 4,680

DETAILS. Detailed list for those who are entitled to a deduction, see Tax Code, art. 218, paragraph 1.

DEDUCTION. 400 rub. monthly until your income does not exceed 20,000 rubles.

REFUND (13% OF THE AMOUNT DEDUCTION). 52 rub. per month.

WHO IS ALLOWED. To all taxpayers not included in the list of “beneficiaries”.

DETAILS. This amount is deducted from your tax base as long as your income is below RUB 20,000. Once it exceeds this threshold, no deduction applies. For example, if your salary is 10,000 rubles, the deduction will not be applied already in the third month of the tax period.

Per child

DEDUCTION. 600 rub. monthly for each child in the family who has not yet turned 18 years old, as well as for students full-time department, graduate students, residents, cadets under the age of 24 years. If a child is disabled of the 1st or 2nd group, the deduction is equal to 1,200 rubles. A double deduction is paid to a widower parent, single parent or single guardian.

REFUND (13% OF THE AMOUNT DEDUCTION). 78 rub. for everyone, 156 rub. for disabled children and single parents - monthly.

WHO IS ALLOWED. Taxpaying parents or guardians.

DETAILS. The deduction applies as long as your income does not exceed RUB 40,000. If you are a foreigner and work in Russia, you are also entitled to a deduction for your child, even if he lives outside the Russian Federation.

SOCIAL TAX DEDUCTIONS

For charity

DEDUCTION. The deduction is equal to the amount you donated to charity, but not more than 25% of your income for one taxable period.

REFUND (13% OF THE AMOUNT DEDUCTION). If you earn 360,000 rubles per year, and charitable foundation contributed 180,000 rubles. (half), the deduction will be 90,000 rubles. (25%). Refundable, respectively, is 13% of this amount (RUB 11,700).

WHO IS ALLOWED. To everyone involved in charity work.

DETAILS. Charity is understood as monetary (namely monetary, the law does not provide for deductions for toys and diapers) assistance to foundations, scientific, cultural, educational, healthcare organizations...

For education

DEDUCTION. The deduction is equal to actual expenses for education, but cannot exceed 50,000 rubles. in a year.

REFUND (13% OF THE AMOUNT DEDUCTION). You will receive a maximum of 6,500 rubles in your hands.

WHO IS ALLOWED. You, if you work and study, your child, if he is under 24 years old, your ward, for whom you are a guardian, if he is under 18 years old.

DETAILS. If you received an education, you can apply for a deduction for any type of training - from second higher education to driving courses. The main thing is that the organization has a license confirming its status educational institution. You can receive a deduction for a child only if he studied at full-time department university Academic leave included in the training period, a deduction is also due for it. In this case, the payer according to the documents must be the person who claims the deduction. 50,000 rub. - limit provided for each child. Please note that for your child’s education, which you paid for from funds maternity capital or any other state benefit, no deduction is allowed.

For treatment

DEDUCTION. Exactly as much as you paid for the treatment of yourself, your spouse (even if he does not work) or children under the age of 18, but not more than 50,000 rubles. To the amount of treatment expenses you have the right to add funds spent on medicines, as well as insurance premiums By VHI policy. Amount deducted for expensive treatment(for example, organ transplantation) is not limited.

REFUND (13% OF THE AMOUNT DEDUCTION). No more than 6,500 rubles. If the treatment was expensive, the amount will increase.

WHO IS ALLOWED. To everyone who was sick and paid money for it.

DETAILS. Not only doctors at a hospital or clinic can treat you, but also individuals who are engaged in private medical practice and are licensed to do so. If your employer bought you voluntary health insurance, you, of course, cannot receive a deduction for it.

Pension

DEDUCTION. The deduction is equal to the actual payments made in Pension Fund, but not more than 100,000 rubles. in year.

WHO IS ALLOWED. For everyone who works and saves for retirement.

DETAILS. The deduction applies only to that part of the savings that you voluntarily invest in a non-state pension fund or entrust to an insurance company. Read more about pension deductions read the article “Increase in pension”.

Cumulative

DEDUCTION. The deduction is equal to the actual contributions made to insurance company under the savings program, but not more than 100,000 rubles.

REFUND (13% OF THE AMOUNT DEDUCTION). 13,000 rub. maximum.

WHO IS ALLOWED. Anyone who signs a long-term savings contract with an insurance company.

PROPERTY TAX DEDUCTIONS

When selling property

DEDUCTION. Deduction equal to the sum received from the sale of real estate, but not more than 1 million rubles, if real estate was in your possession for less than three years. That is, from the amount received from the sale of an apartment/cottage/room/land, you deduct a million rubles, and this amount is already taxed. If you have owned the property for more than three years, the deduction is equal to the income received from the sale. The maximum deduction for “movable” property (car, securities...) is 125,000 rubles if you have owned the property for less than three years. If more than three years, then the deduction is equal to the income received from the sale (that is, in this case you do not owe the state anything).

REFUND (13% OF THE AMOUNT DEDUCTION). No more than 130,000 rubles, if the property has been owned for less than three years. And 13% of the transaction amount, if more than three years. This amount is accordingly deducted from income tax. Maximum 16,250 rub. upon sale movable property, if you have owned it for less than three years. And 13% of the amount of income received from the sale - if more than three years.

WHO IS ALLOWED. Anyone who sells movable and immovable property.

DETAILS. Learn more about sales deductions valuable papers read in this issue. If you have kept documents confirming your expenses, say, on the purchase of an apartment or securities (for a real estate agent or broker, for example), you can use them to reduce the tax amount upon sale. Just subtract them from income - and this amount will already be taxed. In this case, you are not entitled to a deduction.

When purchasing real estate

DEDUCTION. The maximum deduction is 1 million rubles.

REFUND (13% OF THE AMOUNT DEDUCTION). 130,000 rub. maximum.

WHO IS ALLOWED. Taxpayers purchasing housing.

DETAILS. This deduction can be used once in a lifetime. To the cost of the apartment (if it suddenly costs less than 1 million rubles), you can add the costs of a real estate agent or, for example, repairs if the apartment was provided to you without finishing. “Mortgage” apartments are also included in the deduction.

For repayment of mortgage interest

DEDUCTION. The amount is not limited.

RETURN. 13% of the deduction amount.

WHO IS ALLOWED. For those who bought a home on credit.

DETAILS. The main thing that loan agreement was targeted, that is, it should indicate that the bank is issuing money specifically for the purchase of a specific apartment. The agreement must specify the interest calculation scheme. Without it, you can also receive a deduction - but only upon full repayment of the loan. Considering that you usually pay interest in the first “mortgage” years, it is not profitable to draw up a deduction at the end of the term.

PROFESSIONAL TAX DEDUCTIONS

By occupation

DEDUCTION. The deduction is equal to documented expenses.

RETURN. 13% of the deduction amount.

WHO IS ALLOWED. Individual entrepreneurs, notaries, lawyers and other persons engaged in private practice.

DETAILS. If you cannot document your income, a deduction is provided in the amount of 20% of total amount income.

Under a civil contract

DEDUCTION. The deduction is equal to the amount you spent when performing the work specified in the contract.

RETURN. 13% of the deduction amount.

WHO IS ALLOWED. For those who work under a civil contract.

DETAILS. No.

Creative

DEDUCTION. Equal to the amount of expenses for creating a work of literature, art, science...

REFUND (13% OF THE AMOUNT DEDUCTION). For example, creating a script cost you $1,000 (pens, paper, a printer cartridge, a trip to Abkhazia to collect factual material - and that’s not counting the creative pains). You can get $130 back from this amount.

WHO IS ALLOWED. You, if you, in fact, are the creator. And you are claiming royalties.

DETAILS. By works we mean, in general, any creation - from costume designs for a theatrical play and a soundtrack for a TV series to scientific work and the invention of the perpetual motion machine. If you cannot document the expenses, other rates apply (more about them in the article “Are all professions important?”).

HOW TO GET A DEDUCTION?

There are two ways to apply for a deduction:

1) from the employer,
2) at the tax office.

In both cases you will need standard package documents.

To receive a social deduction: an application, documents confirming your expenses for treatment or training. But keep in mind that in one tax period you can issue social deductions for an amount not exceeding 100,000 rubles. That is, if the year turned out to be busy, and you managed to study, get treatment, and save for retirement, and the total amount came out to more than 100,000 rubles, choose which deductions to receive this year and which next.

For getting property deduction: application, sale and purchase agreement, document confirming ownership, payment documents (receipts, extracts from bank account, sales receipts...). In the case of a mortgage, a mortgage agreement and an interest payment scheme are required (it can be included in the agreement or issued by the bank as a separate certificate).

If you submit these documents to your employer, they will reduce the amount of tax they deduct from your salary. If you take the documents to the tax office and submit them along with the declaration, you will receive a cash refund, which will be credited to your bank account.

Consultants: Alexander Nemykin, head of the development department of the Azhur-Audit company; legal center SOLKA and partners

All citizens Russian Federation pay thirteen percent of their income to the state budget. Personal income tax is one of the main sources of replenishment of the state budget. That's why tax authorities They vigilantly monitor its collection. Citizens who evade payment risk a lot, because the legal liability for this offense is quite serious.

However, there are quite legal ways save on tax payments. The fact is that the state has introduced many tax breaks for various categories population. Of course, not all citizens have the right to benefits, but there are not so few of them. Many taxpayers overpay due to poor knowledge of the laws. This article discusses the following issues in detail:

1. What is a tax deduction?
2. Who has the right to it?
3. How can I get it?
4. How many times can you use the deduction?
5. How quickly will the tax office return the money?
6. How to calculate the amount of deduction.

What is a tax deduction

A tax deduction is an amount that is returned to citizens to meet their special needs. Thus, the deduction is provided only to citizens who have certain needs that the state recognizes as significant. Of course, the deduction is only available to citizens who paid income tax. Tax defaulters cannot count on payments from the tax authorities sums of money, even if they have all the necessary needs. This is the fundamental difference between a deduction and a government subsidy.

Sometimes citizens who are entitled to a tax deduction are also entitled to a subsidy. However, the subsidies are not paid by the tax office. If you find that you are entitled to a deduction, then you should contact social counseling. It is important to remember that you can only get your money back some time after paying the tax. Therefore everything tax obligations will have to be implemented in full.

Who is entitled to a tax deduction

A tax deduction is provided when purchasing a home. The cost of residential real estate in the Russian Federation in relation to household income is high. Therefore, the state gives up part of its income in order to allow more people to buy their own homes.

Having purchased housing, a person receives the right to receive back the funds that were spent on paying income tax in the year of purchasing the housing. Pensioners are in a privileged position. They have the right to receive back the funds that were spent on paying income taxes during the three years preceding the date of purchase of housing.

You can get your money back only by presenting a document proving the purchase of housing. The money is given to the owner of the house or apartment. Expenses for education or treatment of a child are not grounds for a tax deduction. This practice is common in some countries. IN last years the feasibility of its implementation in Russia is being discussed.

Which real estate is eligible for a tax deduction?

Any residential property is entitled to a tax deduction:

• apartment;
• separate room.

Interestingly, you can take advantage of the right to deduction if you purchase land plot. The main thing is that it is intended for housing construction. You can also receive a refund from the fiscal authorities under the pretext of repairs. However, this is only possible if the repairs were carried out in the housing, which the developer handed over without finishing. If the property was purchased through mortgage loan, then you can get back the funds that went to pay taxes on interest.

How much can you get back in 2016-2017?

On this moment maximum amount, which you can get back from the fiscal authorities, is equal to 650 thousand rubles. For housing purchased without a mortgage, the maximum refund amount is 260 thousand rubles. However, if an apartment or house is purchased with a mortgage, the limit increases by 390 thousand rubles.

Is it possible to get multiple deductions?

Before 2014, you could only get a refund once in your lifetime. However, at the moment, you can receive a refund an unlimited number of times, but the total amount of all chargebacks should not exceed established limit. Thus, if you have already received chargebacks for 650 thousand rubles, then you can no longer count on this tax benefit. Interestingly, sometimes the fiscal service refuses to issue a second refund if the first one was received before 2014.

Refund deadlines

It makes sense to submit an application for a refund to: next year after purchasing real estate. In the year of purchase of real estate, the fiscal authorities do not issue refunds. Payments are made from already made fiscal payments. This means that citizens who have a small salary can receive a tax deduction for decades.

Fiscal services really don’t like to give it to taxpayers more money than they received from them. For example, if you earned a million rubles in a year, then only 130 thousand will be returned to you, that is, no more than the amount paid to the fiscal service for the year. Thus, payments are made before full repayment debt of the fiscal service to the taxpayer.

What documents are needed to take advantage of the benefit?

To apply for benefits you will need quite a lot of documents, but getting them will not be difficult. Seen below full list required documents:

• ID card of a citizen of the Russian Federation, for example, an internal passport;
• income certificate;
• an agreement in which the fact of ownership of real estate is recorded, or an act of acceptance of housing;
• a receipt or other document indicating payment of the invoice for the purchased housing;
• certificate of registration of housing in your name;
• your tax return;
• application for a deduction.

If the apartment or house was purchased with a mortgage, then you must submit an agreement with the bank and a certificate of interest paid. If the benefit is provided for repairs or construction of housing, then receipts should be attached indicating the purchase of building materials.

How to apply for a benefit

Having collected all the documents listed above, you need to take them to the department tax service. It is worth making copies of all documents. The fiscal service will only need originals of some documents. However, you will have to submit the originals of all documents for review. Interestingly, documents can be sent by mail. However, as practice shows, in this case your case may drag on for long term. If an error is found in the documents, you will most likely be notified about it several months later. Naturally, during this time your business will not move one step forward.

Verification of documents can take as long as three months. Usually the fiscal service copes faster. The taxpayer is sometimes waylaid long lines, so you should be patient in advance. If the verification is completed successfully for you, then the money should arrive in your account within a month, or more precisely, thirty calendar days.

Another way

If you are employed, then more easy way. You can submit a package of documents (of the same content) to the accounting department of your company. She herself will take care of settling matters with the fiscal service. Interestingly, when submitting documents at the place of work, the taxpayer not only saves his time and effort, but also begins to receive payments from next month. That is, the accounting department stops making contributions to the fiscal service. Therefore, the employee’s salary increases by the amount that previously went to pay income taxes.

There is also a drawback to this scheme. The law does not specify what to do when changing jobs. Therefore, in such a situation, problems may arise with receiving payments. However, many people choose to take their deductions at work. However, most beneficiaries receive payments directly from the IRS.

The tax deduction is one of the most effective government measures aimed at increasing housing affordability. Every year many Russians take advantage of this benefit. Many families have become happy owners separate apartments or houses several years earlier.

As you know, our income, including pensioners, is subject to income tax of 13%.

This tax is also called personal income tax (NDFL). However, from the total tax base to certain cases you can deduct (and thereby get back) quite decent amounts, up to 100,000 rubles per year, - what we spent on certain needs, as well as what we are entitled to by law as benefits.

The amount that is deducted from our tax base, that is, is not subject to taxation, is a tax deduction.

Let's look at what tax deductions from the state we pensioners are entitled to.

STANDARD TAX DEDUCTIONS

Preferential tax deductions

DEDUCTION 3,000 rub. monthly (that is, 36,000 rubles per year).

REFUND (13% OF THE AMOUNT DEDUCTION). 4680 rubles per year.

• disabled people
• military personnel
• those who were evacuated from places contaminated with radioactive waste
• was a bone marrow donor
• worked at nuclear stations and others.

For a complete list of those who are entitled to a tax deduction, see the Tax Code of the Russian Federation, Art. 218, paragraph 1.

Regular tax deductions

TAX DEDUCTION. 400 rub. monthly until your income exceeds 20,000 rubles.

REFUND (13% OF THE AMOUNT DEDUCTION). 52 rub. per month.

WHO IS AVAILABLE FOR TAX DEDUCTIONS:

Tax deductions are available to all taxpayers who are not included in the list of “beneficiaries” for tax deductions.

DETAILS OF RECEIVING A TAX DEDUCTION.

This tax deduction amount is deducted from your tax base as long as your income is below RUB 20,000. Once it exceeds this threshold, the tax deduction does not apply. For example, if your salary is 10,000 rubles, already in the third month of the tax period the tax deduction will not be applied.

Child tax deduction

TAX DEDUCTION. 600 rub. monthly for each child in the family who has not yet turned 18 years old, as well as for full-time students, graduate students, residents, and cadets under the age of 24. If a child is disabled of the 1st or 2nd group, the deduction is equal to 1,200 rubles. A double tax deduction is paid to a widower parent, single parent or single guardian.

TAX DEDUCTION REFUND (13% OF THE DEDUCTION AMOUNT). 78 rub. for everyone, 156 rub. for disabled children and single parents - monthly.

WHO IS AVAILABLE FOR TAX DEDUCTIONS:

Tax deductions are available to taxpayers who are parents or guardians.

DETAILS OF RECEIVING A TAX DEDUCTION.

The tax deduction applies until your income exceeds RUB 40,000. If you are a foreigner and work in Russia, you are also entitled to a tax deduction for your child, even if he lives outside the Russian Federation.

SOCIAL TAX DEDUCTIONS

TAX DEDUCTION for education

TAX DEDUCTION. The tax deduction is equal to the actual expenses on education, but cannot exceed 50,000 rubles. in a year.

TAX DEDUCTION REFUND (13% OF THE DEDUCTION AMOUNT). You will receive a maximum of 6,500 rubles in your hands.

WHO IS AVAILABLE FOR TAX DEDUCTIONS:

A tax deduction is due to you if you work and study, and to your child if he is under 24 years old.

DETAILS OF RECEIVING A TAX DEDUCTION.

If you received an education, a tax deduction can be issued for any type of education - from second higher education to driving courses. The main thing is that the organization has a license confirming the status of an educational institution.

You can receive a tax deduction for a child only if he studied full-time at a university. Academic leave is included in the period of study and is also subject to a tax deduction.

In this case, the payer according to the documents must be the person who claims the tax deduction. 50,000 rub. - tax deduction limit provided for each child. Please note that there is no tax deduction for your child’s education, which you paid for using maternity capital or any other government benefit.

TAX DEDUCTION for treatment

TAX DEDUCTION. The tax deduction is exactly as much as you paid for the treatment of yourself, your spouse (even if he does not work) or children under the age of 18, but not more than 50,000 rubles. To the amount of treatment expenses you have the right to add funds spent on medicines, as well as insurance premiums under a voluntary policy medical education(VHI).

The amount of tax deduction for expensive treatment (for example, organ transplantation) is not limited.

TAX DEDUCTION REFUND (13% OF THE DEDUCTION AMOUNT). No more than 6,500 rubles. If the treatment was expensive, the amount will increase.

WHO IS ALLOWED TAX DEDUCTIONS.

A tax deduction is given to everyone who was sick and paid money for it.

DETAILS OF RECEIVING A TAX DEDUCTION.

You can be treated not only by doctors, hospitals or clinics, but also by individuals who are engaged in private medical practice and have a license to do so. If your employer bought you voluntary health insurance, you, of course, cannot receive a tax deduction for it.

Tax deduction when purchasing real estate

TAX DEDUCTION. The maximum tax deduction is 1 million rubles. (since 2014 - 2 million rubles)

TAX DEDUCTION REFUND (13% OF THE DEDUCTION AMOUNT). 130,000 rub. maximum.

WHO IS ALLOWED TAX DEDUCTIONS. Tax deductions are available to taxpayers purchasing housing.

DETAILS OF RECEIVING A TAX DEDUCTION.

This tax deduction can be used once in a lifetime. To the cost of the apartment (if it suddenly costs less than 1 million rubles), you can add the costs of a realtor’s services or, for example, the costs of repairs if the apartment was provided to you without finishing. “Mortgage” apartments are also eligible for tax deduction.

TAX DEDUCTION for repayment of mortgage interest

TAX DEDUCTION. The amount of tax deduction is not limited.

WHO IS ALLOWED TAX DEDUCTIONS. Tax deductions are available to those who bought housing on credit.

DETAILS OF RECEIVING A TAX DEDUCTION. The main thing to obtain a tax deduction is that the loan agreement is targeted, that is, it must stipulate that the bank issues money specifically for the purchase of a specific apartment. The agreement must specify the interest calculation scheme. Without it, you can also receive a tax deduction - but only upon full repayment of the loan. Considering that you usually pay interest in the first “mortgage” years, it is not profitable to issue a tax deduction at the end of the term.

PROFESSIONAL TAX DEDUCTIONS

TAX DEDUCTION by type of activity

DEDUCTION. The tax deduction is equal to documented expenses.

TAX REFUND. 13% of the tax deduction amount.

WHO IS ALLOWED TAX DEDUCTIONS. Tax deduction is due individual entrepreneurs, notaries, lawyers and other persons engaged in private practice.

DETAILS OF RECEIVING A TAX DEDUCTION. If you cannot document your income, a tax deduction is provided in the amount of 20% of the total income.

Under a civil contract

TAX DEDUCTION. The tax deduction is equal to the amount you spent when performing the work specified in the contract.

TAX REFUND. 13% of the tax deduction amount.

WHO IS ALLOWED TAX DEDUCTIONS. A tax deduction is available to those who work under a civil contract.

DETAILS OF RECEIVING A TAX DEDUCTION. No.

Creative TAX DEDUCTION.

The tax deduction is equal to the amount of expenses for creating a work of literature, art, science...

TAX DEDUCTION REFUND (13% OF THE DEDUCTION AMOUNT).

For example, creating a script cost you 10,000 (pens, paper, printer cartridge, business trip to collect factual material). You can return 1300 rubles from this amount.

WHO IS ALLOWED TAX DEDUCTIONS. You are entitled to a tax deduction if you, in fact, are the creator. And you are claiming royalties.

HOW TO GET A TAX DEDUCTION?

There are two ways to file a tax deduction:

1) from the employer,

2) at the tax office.

In both cases, you will need a standard package of documents.

To receive a social tax deduction:

• statement
• documents confirming your expenses for treatment or training.

But keep in mind that in one tax period you can apply for social tax deductions in the amount of no more than 100,000 rubles.

That is, if the year turned out to be busy, and you managed to study, get treatment, and save up for retirement, and the total amount came out to more than 100,000 rubles, choose which tax deductions to receive this year and which ones next year.

To receive a property tax deduction:

• statement
• contract of sale
• document confirming ownership
• payment documents (receipts, bank statements, sales receipts).

In the case of a mortgage, in order to receive a tax deduction, a mortgage agreement and an interest payment scheme are required (it can be included in the agreement or issued by the bank as a separate certificate).

If you submit these documents to your employer, they will reduce the amount of tax they deduct from your salary.

If you take the documents to the tax office and submit them along with the declaration, you receive a tax deduction in cash, which is credited to your bank account.

PS. Do you want to forget forever about the problem of the eternal lack of money, become financially independent and ultimately become a happy retiree? Then I recommend that you get acquainted with the course by Alexander Evstigneev “Cybersant-Financier”.

PS1. If the material is “Pensioner, don’t forget to get a tax deduction!” found it useful, click on the “Like” button at the beginning of the article and leave your comment at the end of the article. Share with your friends on in social networks. They will be grateful to you.

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A complete list of social payments in the city of Moscow
Social payments, benefits and benefits for large families
Social payments, benefits and benefits for low-income families
Social payments, benefits and benefits at the birth of a child
Benefit for pregnancy, childbirth and child care up to one and a half years old
Social support measures for single mothers (single fathers)
Social assistance to disabled children and parents of disabled children
Social support for people with disabilities
Social support for combat veterans