The procedure for applying for a social tax deduction from an employer - a sample for treatment and training. Application for a tax deduction - how to write an application for a tax deduction Application form for the provision of social security

By paying personal income tax to the budget, we have the right to return part of it in the form of deductions. Each taxpayer, under different circumstances, is entitled to standard deductions, property deductions, deductions for treatment, tuition fees, social and professional deductions.

Previously, along with the 3-NDFL declaration, an application for tax deductions was submitted. Today this is not required. If you are entitled to a deduction and want to return part of the tax previously paid to the budget, you can submit an application for a tax refund along with your declaration without waiting for the accuracy of 3-NDFL to be verified.

There is no regulated form of this document, however, there is a sample recommended for completion, which you can also download on our website. Its filling starts from the upper right corner. Here you should indicate to whom the document is addressed - the name of the tax office, the full name of its head. This information can be found on the official website of your inspection or clarified by phone.

In the main part of the document, indicate the amount of previously paid tax to be refunded and your bank details where you should transfer it. The tax is refunded exclusively by transfer, so if you do not have a bank card or account, you will have to get one.

The completed application, documents confirming the right to deduction and the 3-NDFL declaration are submitted to the inspection in one set.

Free download application form for tax deduction: All forms

• Tax refund application form.doc

(No ratings yet) List of documents for deduction when receiving a deduction from the tax office
You can use this list to receive a deduction when purchasing real estate through the tax office. You can download the list in pdf format by following this link.

Application for tax refund (through the tax office)
You can download a sample tax refund application for the tax office in doc format by following this link. By submitting this statement with your return, you will be able to receive a tax refund from the tax authorities.

Application (agreement) on the distribution (division) of the deduction for common joint property, without mortgage interest
Application (agreement) on the distribution (division) of deductions for common joint property, with interest on the mortgage
You can download a sample application in doc format by following this link. This document is not required to be notarized, nor is the presence of a second owner (the owner who is not filing the return) when filing this document.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

Documents for deduction through an employer when purchasing real estate

List of documents for deduction when receiving a deduction from an employer
You can use this list to receive a deduction when purchasing real estate through your employer. You can download the list in pdf format by following this link.

Application for deduction (from employer) to employer
You can download a sample application for an employer (or other tax agent) in doc format by following this link. With this application, having previously received a notice of the right to deduction from the tax office, you will be able to obtain a deduction from your employer.

Application for deduction (from the employer) to the inspectorate
You can download a sample application for the tax office in doc format by following this link. With this application, you can receive a notification from the tax office about the right to deduction. Next, with notification of the right to deduction, you can obtain a deduction from your employer (or other tax agent).

The agreement on the division of deductions for common joint property can be used the same as for deductions through the tax office (above).

Documents for deduction for training

List of documents for obtaining a tax deduction for training

Application for tax refund for education deduction
When receiving a deduction for training, an application for deduction is no longer required. Corresponding changes to the Tax Code were introduced by law at the end of 2009. But if you want the refunded tax to be transferred to you, you need to submit your bank account details to the tax office. Therefore, we recommend submitting an application using this template with your account details.

Documents for deduction for treatment

List of documents for obtaining a tax deduction for medicine
You can download the list in pdf format by following this link.

The state provides its citizens with official income with the opportunity to reduce the amount of taxes they pay. One of them is tax deductions. To reduce or refund tax payments, a certain package of documents is required to justify the reduction in the tax amount, and an application to the Federal Tax Service department at the place of residence or to the employer. In some cases, an additional tax deduction application will be required.

Types of personal income tax deductions

For payers of this tax, the legislation provides several opportunities for obtaining deductions (Tax Code of the Russian Federation, Articles 218 - 221). You can reduce the amount of tax when paying for education, medical care or buying a home. Reduces the tax base and engaging in a certain type of activity.

All deductions are divided into 6 groups:

1. Standard. This reduction in the tax base is provided to those who have minor children (including disabled children), participants in various military operations (their relatives), liquidators or victims of radiation disasters, bone marrow donors, etc. Its size depends on payer category and ranges from 500 to 12,000 rubles.
2. Social. This type of deduction compensates the taxpayer for the costs of treatment, study and insurance for himself or his family members. You can declare a reduction in the tax base in the amount of no more than 120,000 rubles per year. Expenses paid with money from maternity capital or reimbursed to the payer under an insurance contract will not be taken into account when determining the tax base.
3. Investment. Provided when selling various securities or depositing money into an investment account. Their maximum size is also limited and depends on many factors. For example, when replenishing your account, a maximum of 400,000 rubles will be taken into account.
4. Property. When selling property, it can be obtained in two ways. Firstly, income from the sale, as a taxable base, is reduced by an amount depending on the type of property (maximum 1,000,000 rubles for movable property). Secondly, provide the tax authorities with documents confirming the costs of purchasing the property being sold. In this case, taxable income will be reduced by the entire purchase price.

When purchasing or constructing residential premises, the maximum deduction amount depends on the origin of the funds for the purchase of an apartment, house or land. Own money will give you the right to reduce the personal income tax base to 2,000,000 rubles, and a loan - to 3,000,000 rubles

1. Professional. Those engaged in private practice, lawyers, notaries, individual entrepreneurs, and creators of various works can reduce their personal income tax base. The size of the reduction depends on the amount of expenses that the person incurred in connection with his professional activities. Costs are taken into account in accordance with the documents provided or in a certain amount from the income received, if it is not possible to confirm them.
2. Deductions when carrying forward losses from transactions with securities to future periods.

In order to be able to reduce the tax base, the personal income tax payer must take a number of actions.

Procedure for receiving a deduction

After committing an action or event that gives the right to reduce tax payments, first of all it is necessary to collect all the documents confirming the right to the deduction. These can be financial papers that record the amounts of expenses, various agreements, as well as certificates (certificates) that indicate the basis for reducing tax amounts.

Then the payer turns to his employer, acting as a tax agent, or to the Federal Tax Service at his place of residence and asks to reduce the personal income tax base. The specifics of the procedure depend on the type of deduction.

When the right to a standard deduction arises, there is no need to go to the tax office. To receive it, you need to write an application at your place of work and provide certificates or certificates confirming the possibility of tax reduction. In some cases, additional documents may be required.

For example, when moving from one employer to another within a year, you will need a certificate of income from your previous place of work. And one of his parents can receive a double tax deduction for a child by presenting an application from the second to refuse to receive it.

You must contact the tax service for this type of deduction only if it is received in a smaller amount than required by law.

For example, a mother quit her job to look after the children, but the parents did not know about the possibility of the father receiving a double deduction. In this case, after the end of the year, you can contact the Federal Tax Service and receive the missing amount in the form of a refund of overpaid tax.

After checking all the data, the tax refund will be sent to the account specified in the application.

In all other cases, the payer chooses how he wants to receive the deduction. Through the Federal Tax Service at the place of residence, the refund of overpaid tax is carried out after the end of the tax period (calendar year).

Currently, there is no need to write an application for a deduction to the Federal Tax Service.

The payer submits an income tax return, indicating the grounds for reducing the tax base and attaching all documents that give the right to a deduction. Then you need to provide the tax office with details of the bank account where the payer will receive the refund (application).

During the tax season, you can reduce your tax by submitting an application to your employer. In this case, the refund amounts will be taken into account each time income tax is calculated. However, in this case, you first need to go to the tax office to obtain a document confirming the right to a deduction and its amount. This notice is attached to the application for deduction.

Submitting an application for deduction

The employer has not developed a set form for applying for deductions. The appeal can be drawn up by analogy with other applications accepted in the office work of the organization where the payer works. An approximate sample can also be downloaded from the official website of the tax department.

If a taxpayer works for several employers at the same time, the deduction at his choice can be provided only with one employer. – ADD, THIS IS IMPORTANT

The statement states:

• Full name and position of the manager;
• Full name, position and contact details of the employee who compiled the appeal;
• a request for a deduction, indicating the basis for its provision (subparagraph of the article of the Tax Code of the Russian Federation);
• documents confirming the right to deduction;
• date of preparation and signature of the applicant.

The residential address in the application is indicated in accordance with the registration stamp in the payer’s passport.

When registering a reduction in the personal income tax base through the regional division of the Federal Tax Service, an application for deduction is not processed. In this case, the package of documents consists of a declaration and supporting papers. At the same time, you need to fill out an application for the transfer of overpaid amounts.

Its form was developed by the tax department and is filled out according to certain rules. It can be filled out in capital block letters by hand or on a computer.

Fill in the following information:

• Full name of the payer;
• his TIN;
• address and contact phone number;
• code of the department where the application is being submitted;
• basis for transfer (Tax Code of the Russian Federation, Art. 78);
• refund amount and reason (overpaid, collected, offset);
• type of budget payment (tax, fee, etc.);
• OKTMO and budget classification codes;
• the period for which the money is returned (calendar year);
• recipient of the return;
• banking institution where the account is opened;
• account type;
• details for transfer (BIC, account number, its affiliation);
• identification document.

When applying to the tax service to obtain a document certifying the amount of the deduction (other than the standard one), the application indicates:

• name and address of the Federal Tax Service division;
• applicant's details (full name, address, telephone);
• type of deduction and basis for its provision (subparagraphs of articles of the Tax Code of the Russian Federation);
• the amount of deduction for each basis;
• the employer(s) from whom the deduction will be made;
• list of documents confirming expenses;
• date and signature of the applicant.

Examples of application forms

When contacting the regional division of the Federal Tax Service to obtain a document justifying the reduction of tax payments, the application can be drawn up as follows:

In the Federal Tax Service for the Maloritsky district, Minusinsk

From Zheleznov Gennady Mikhailovich

TIN 365239874561

Passport 85 75 653265, issued by the Department of the Federal Migration Service for the city of Minusinsk on May 30, 2010

Date of birth 08/06/1983

Registration address: Minusinsk, st. Nizhnekamenskaya, 65

Mobile phone: 89032576164

Application for confirmation of the right to deduction provided for in paragraphs. 2, clause 1, art. 219 Tax Code of the Russian Federation

I ask you to confirm my right to receive a social tax deduction in connection with the payment of the fee for studying at the Ural State University of my minor child K. G. Zheleznov, in 2019 in the amount of 37,519 rubles 22 kopecks (thirty-seven thousand five hundred nineteen rubles twenty-two kopecks ).

In the specified year I will receive a deduction from the employer:

Open joint-stock company "Autodigest", TIN 986532158745, checkpoint 771102101, legal address: Minusinsk, Heroev Truda Ave., 32.

Applications:

10/12/2018 Zheleznov (Zheleznov G. M.)

Then a statement with the following content is written to the manager or owner of the company where the payer works:

General Director of JSC "Mechanisms"

Rostovtsev R. G.

Merdiev Ruslan Nikolaevich

Chief specialist of the quality department

TIN (if available) 632587456321

living at the address: Nefteyugansk, st. Molodezhnaya, 36, apt. 17

Statement

Please provide me with a tax deduction based on subparagraph 2, paragraph 1, art. 218 of the Tax Code of the Russian Federation, as a participant in hostilities.

I confirm my right to a tax deduction, as well as the amount of income from my previous place of work:

• A copy of the combat veteran's certificate No. 256324 dated 06/02/1998;
• Certificate of accrued wages and other payments No. 23/k, dated June 17, 2018.

07/03/2018 Merdiev (Merdiev R. N.)

After approval by the manager, this document is handed over to the accountant who calculates the employee’s salary for accounting when withholding tax.

Some types of expenses for professional activities or expenses for study, treatment, insurance give the right to reduce the amount of income tax. A person must document them and write an application for a refund of tax payments. This can be done at the regional branch of the Federal Tax Service and at the employer. The procedure for receiving an overpayment and the frequency of reducing the amount of income tax depend on the chosen refund method.

An application to the tax service must be supported by a written statement. If you are going to claim a tax deduction, you should prepare documents in advance and write an application asking for the required compensation.

We'll tell you how to correctly write a statement for different types of tax payments.

General form and rules for writing an application for a tax deduction

Exists general shape to apply for a tax refund, which can be

You can use it - or format the document differently.

Below we will consider possible application options depending on the type of tax compensation.

Example of an already completed application:

The document requirements are the same.

Let's determine what rules should be followed when writing an application:

1. There must be a “header” where the name of the body you are applying to is indicated. It is better to ask a tax representative how to enter the correct name of the department. Information about the applicant is also indicated there - full name, contact details, residential address.
2. Document's name. In the middle of the line, without quotation marks and a period at the end, you should write “Application for a tax deduction” or simply “Application”.
3. In the content of the document you should write down your request, indicate what type of compensation you want to receive, and what grounds you have for this.
4. It is important to enter the personal account number and all the details of the banking organization where the funds will be transferred.
5. Next, do not forget to list the documents confirming your right to receive a tax deduction.
6. The date and signature are also required at the end of the document.

The rules for the examples below are the same.

Sample and examples of an application for a standard tax deduction

This type of tax compensation can be issued only for adults, but with different types of compensation:

Personal return

That is, compensation is due specifically to the citizen who submits an application to the authorities.

Example of an application for a personal tax deduction:

Child return

In this case, the refund is due to the child of the citizen who contacted the service. This deduction is received by the parents, guardians or legal representatives of the child.

1. Example of an application for a deduction for one child:

2. An example of an application for a deduction for two children:

3. Examples of applications for tax deductions regarding three or more children:

A standard tax refund is issued once a year.

Of course, with the provision of relevant documents - for example, birth certificates must be submitted for children, and guardians or representatives must have a power of attorney executed by a notary.

Examples of applications for property tax deductions

Based on these examples, you can write your personal statement.

Sample 1:

Sample 2:

Sample 3:

Sample 4:

Do not forget to put the date of application and your signature at the end of the document.

Sample and examples of an application for professional tax deduction

Tax compensation can be returned to a citizen under several conditions, and not simply for good work or merit.

Let's give a few examples.

Application for deduction for the creation of scientific works and developments:

Application for a refund for the creation of literary works:

Application for deduction for work performed under a contract:

Application for a refund for the performance of works of literature and art:

Application for deduction in connection with business activities:

Other applications for possible deductions are processed in the same way.

Example:

Sample and examples of an application for a social tax deduction

The general application form is as follows:

Sample 1:

Sample 2:

Sample 3:

Now you can write an application yourself and bring it to the tax office.

As a rule, if the application is written without errors, blots or corrections, it is accepted immediately.

If you hear a refusal, demand an explanation from the specialist and ask to rewrite the document immediately.

Be sure to check all entered data before submitting your document for consideration. This is especially true for details, because an incorrectly entered personal account number can lead to misunderstandings and refusal by the tax office to transfer compensation to you.

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Sample applications for tax deductions

ATTENTION! Look at the completed sample application to the Federal Tax Service for a tax deduction for treatment:

You can DOWNLOAD sample tax deduction applications using the links below:

How to draw up a document correctly

There are two methods for obtaining a tax deduction.

The first is to submit an application to the tax authorities. In this situation, an application for a deduction is created in the prescribed form. First, information about the tax authority to which the application is sent, as well as information about the taxpayer who is applying for a deduction, is indicated.

Next, the title of the document is indicated - “Statement”, after which its essence is described. Based on the provisions of the Tax Code, the taxpayer requests a refund of the amount of overpaid tax, naming the year for which he intends to receive a refund, as well as the amount.

In addition, it is necessary to indicate in the document the details of the bank account to which the applicant would like to receive the payment.

The second method is to apply for a property tax deduction, and from January 1, 2016, a social tax deduction through your own employer. However, in this case, you will still have to visit the tax office several times to receive a notification that confirms the right to the deduction, and also after a certain period of time to collect it.

At the top of the application, the same information is written as when filling out an application for a deduction through the tax authorities. Below is the text in which the applicant asks for confirmation of his own right to a property or social deduction. At the bottom of the document there is a signature, transcript and date of compilation.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

After you have received a notification from the tax authorities, you need to submit an application for a deduction from your employer. At the top, standard information is indicated: information about the employer, full name, TIN and place of residence of the applicant.

Next, enter the word “statement” and below is its content. In it, the employee asks to provide a deduction, and also indicates information about the presence of a notice of the right to deduction. At the bottom of the application the date and signature with the transcript of the submitter are affixed.

What are the deductions?

Personal income tax must be paid to each individual receiving income. You can reduce its value by applying the right to a tax deduction. To obtain some of them, the employee can apply directly to his employer.

When receiving remuneration for his work, a resident employee of the Russian Federation pays personal income tax in the amount of thirteen percent.

Income tax can be reduced if you submit an application to your employer for various types of tax deductions:

• standard;
• property;
• social;
• professional.

Watch the video. Tax deduction when buying an apartment:

Submitting an application to an employer

The main condition for obtaining a tax deduction from an employer is the officially registered employment of the employee. If the relationship with the employer is formalized within the framework of a civil law contract, and not an employment contract, then you should not count on compensation.

Through the employer, it will be possible to obtain a standard, property, social and investment deduction.

If an employee intends to apply for a standard deduction, he should send a corresponding request to the employer along with a copy of the documents confirming the right to the deduction.

If an employee wishes to apply for social or property compensation, he should take the following steps:

• after receiving the right to a tax deduction, prepare an application and the necessary package of documents and go to the territorial office of the Tax Service;
• receive a notification from the Federal Tax Service confirming the right to deduction;
• submit this notification to the accounting department. From the moment the notification is sent, the employee will receive his own salary without withholding thirteen percent of personal income tax until the established amount is fully paid.

How to submit an application to the tax office

You can also receive a tax deduction at the territorial office of the Federal Tax Service.

The application can be completed either in paper form (handed over to the institution’s specialist in person or sent by mail), submitting the 3-NDFL declaration and all required documents, or in electronic form, by making scans of the originals of the necessary documents.

Deadlines for receiving deductions through the Federal Tax Service

The tax authority department reviews the submitted documents and carries out a desk audit within three months.

If the audit result is positive, the funds are transferred to the account that the taxpayer indicated in the application within thirty days.

When an application is filed incorrectly

Before you begin the procedure of creating a document that contains a request for a tax deduction for the purchase of real estate, it is recommended to take into account some factors so as not to waste unnecessary time.