What can I get tax deductions for? Where to get a tax deduction

The legislation of the Russian Federation allows citizens to make various tax deductions. They can be associated with the acquisition or sale of property, the implementation of social protection mechanisms, professional activities, training, the passage of treatment, the birth of children. What is the specificity of the tax deductions most claimed by Russian citizens?

Kinds

What can I get tax deductions in accordance with the laws of Russia? The Tax Code of the Russian Federation provides the following aggregate: standard, paid for children, property, social, professional, as well as those that are calculated on the fact of losses associated with the circulation of securities. The first four types of deductions are the most popular.

Methods of obtaining

How is the calculation and payment of tax deductions carried out ? The legislation of the Russian Federation provides for two relevant mechanisms. As part of the first deduction is calculated and paid once a year after the end of the tax period on the basis of payments already made to the treasury in the form of personal income tax (from wages and other incomes).

The second mechanism assumes that a citizen in a legal order can not pay the state personal income tax for a certain period and with a certain amount of income. Depending on the particular type of deduction, this or that scheme is realized.

Who has the right to a deduction

The type of tax preferences can be granted to citizens who receive income, which is taxed at a rate of 13%. Most often this is, as we noted above, the salary. But the corresponding income can also be formed, for example, after the sale of real estate and other types of property. Is it possible to receive a tax deduction under a simplified system of calculation of fees to the treasury? No, there are no such mechanisms. Similarly, the right to a tax deduction can not be realized by individuals in the status of non-residents.

How are deductions drawn up?

Where can I get a tax deduction? The corresponding preferences for citizens are issued by the Federal Tax Service - in territorial divisions by regions and municipalities of Russia.

In order to receive payment, it is necessary to apply to the Federal Tax Service with a package of documents provided for each type of deduction. Consider the specifics of the various types of financial preferences in question, in more detail.

Standard deductions

What can I get a tax deduction for in the standard category? Such payments are made to certain categories of persons. The deductions in question are fixed. Depending on the basis, they can be calculated on the basis, for example, 3 thousand rubles. Or 500 rubles. In a binding to a month. These amounts thus constitute the basis for calculating the deduction - at a rate of 13%. That is, a person is paid not 3 thousand rubles. And not 500 rubles, and 13% of the corresponding amount - 390 rubles. Or 75 rubles.

The legislation of the Russian Federation provides for several categories of citizens who are entitled to receive the type of deduction in question.

First, they are the participants in the liquidation of the Chernobyl nuclear power plant accident, the consequences of other nuclear tests, as well as citizens who received disability with participation in hostilities. In relation to them, the legislation of the Russian Federation provides for a tax deduction based on an amount of 3 thousand rubles.

Secondly, they are heroes of the USSR and Russia, citizens with disabilities of groups 1 and 2, who have limited opportunities since childhood, combatants, as well as residents of Chernobyl evacuated after the accident at the nuclear power plant. Persons of this category can receive standard deductions based on the amount of 500 rubles.

Thirdly, individuals who are not related to the marked categories of citizens can expect a tax preference based on the amount of 400 rubles. But it is guaranteed to them until their annual income reaches 40 thousand rubles.

How many tax deductions can a person get if he has several reasons, and if it is a question of standard preferences? Only one - the one that assumes the largest amount of payment. In this case, standard deductions can be combined with other types of preferences, for example, property ones.

Deductions for children

Strictly speaking, this type of deduction also refers to the standard, but at the same time it is sufficiently isolated from it. In particular, it can be combined with any of the above. Tax deductions of this type can be received by parents or adoptive parents. The size of the corresponding preference - on the basis of the amount of 1000 rubles. Per child per month.

The tax deduction in question can be paid until the child is 18 years old, and if he goes to study in full time form, then until he reaches 24 years of age. Another restriction on the relevant payments is that the person's income should not exceed 280 thousand rubles. in year. If the salary or other sources of income are greater, no deduction is provided.

Also, the legislation of the Russian Federation provides for payments based on the amount of 2 thousand rubles. They are provided if the child has a disability or is raised by a single parent.

The right to receive deductions for children one parent can legitimately delegate to another. This mechanism is appropriate if one of the parents has an unstable job. In order to realize this right, a person refusing a deduction must file documents confirming the intention to transfer the right to the preference in question to another.

Nuances of standard deduction

If a person counts on a standard tax deduction, when can you get it? First of all, we should note that an employer who has the status of a tax agent should provide direct assistance to a citizen in exercising the right to appropriate preferences . Calculate the deduction and ensure its payment, or more precisely - to allow the lawful non-payment of personal income tax in the appropriate amount - the duty of the company.

However, in order to start receiving standard tax deductions, the employee must notify the employer of his desire to use the appropriate preferences. This can be done through a written application in the prescribed form. Also to it it is necessary to enclose the documents confirming the right of the worker on reception of a standard deduction.

Note that there is an alternative scenario. He proposes to apply to the Federal Tax Service at the end of the tax year. But this scheme is usually not very popular for this type of deduction, since it requires the employee to spend a lot of time collecting necessary documents and interacting with the department.

Property deductions

What can I get a tax deduction for a property type? The right for their registration arises from citizens most often upon the implementation of certain real estate transactions: purchase, sale or construction, as well as transactions with other property with high value, for example, with cars.

Regarding real estate, it can be noted that there are two main categories of property deductions of this type - related to the costs of purchasing a home or those that can be issued in connection with the citizens' income from the sale of their possessions. Mechanisms, within which a person can enjoy this type of preferences, are dissimilar. Therefore, each type of deduction, in spite of its classification as a general category, is usually considered in a separate scheme.

Property deductions when buying a home

The first type of property deduction is connected with the acquisition by citizens of residential property. It can be an apartment, a room or a house. The acquisition mechanism can be expressed in the form of a transaction of purchase and sale, the construction of an object or participation in a shared project. Most importantly, the citizen bears personal expenses.

With the purchase of an apartment a person can return up to 260 thousand rubles. From the amount of money transferred to the seller of real estate or invested in repairs, that is, based on the amount of up to 2 million rubles. Until 2014, an appropriate deduction could be made for only one apartment, after - for any number of residential properties. If a citizen made out the purchase of real estate through a mortgage, he can also return up to 390 thousand rubles. From the amount of interest payments to the bank, that is, on the basis of the amount up to 3 million rubles. Note that for transactions made before 2014, the maximum amount of payments from the Federal Tax Service for interest, listed under the mortgage, is unlimited.

Ways of registration of a deduction at apartment purchase

Where can I get a tax credit for the purchase of an apartment? As in the case of standard payments, the corresponding preferences can be formalized both through the employer and by contacting the Federal Tax Service. In this case, unlike the scenario with the previous type of deduction, the second method is very popular among Russians. This is largely due to the fact that a person receives a significant amount of money, the equivalent of which is not easy to collect, using monthly "increases" to the salary in the form of legal non-payment of personal income tax.

Where the tax deduction can be obtained when buying an apartment, the citizen determines himself, based on personal preferences. It can be noted that the set of documents for processing the corresponding preference in both scenarios is approximately the same.

What can I get tax deductions for when building a house? In this case, the base amount for the calculation of payments can include costs for the services of contractors, as well as for the purchase of construction materials. The corresponding costs must be confirmed by receipts, checks and other documents, the legal force of which is recognized by the inspectors of the Federal Tax Service.

How many tax deductions can I get by buying an apartment? As soon as the citizen has exhausted the limit payments - 260 thousand for housing costs and 390 thousand for interest (if the mortgage is formalized), after that he loses the right to apply to the Federal Tax Service for the appropriate preference, no matter how many real estate objects he subsequently acquired.

Property deductions for the sale of housing

What can I get tax deductions for when I sell an apartment? The mechanism of their registration is as follows. The fact is that the income from the sale of housing, like wages, is taxed at a rate of 13%. The relevant fee should be calculated if the person owns real estate for less than 3 years. But the legislator guaranteed to participants of transactions on purchase and sale of real estate a deduction in the amount of 1 million rubles. To this amount, you can reduce the cost of housing, which appears in the contract between the seller and the buyer of the apartment. That is, if the price of housing under the contract is 1 million 200 thousand rubles, then the base for calculating personal income tax using this type of deduction will be 200 thousand rubles.

It can be noted that both types of property deduction - provided that transactions are made in the same tax period - is mutually compensable. For example, if a person bought an apartment for 2 million rubles, then the state should return 260 thousand rubles. If in the same year he sold another real estate for 1.5 million rubles, then his debt to the Federal Tax Service in the amount of 13% of 500 thousand rubles. (Remaining with the use of the second type of deduction), namely 75 thousand rubles, it can be annulled by reducing the state's obligations. That is, as a result, the FTS will have to pay the citizen on the fact of two transactions he made 185 thousand rubles.

Other deductions for sale of property

The legislation of the Russian Federation allows citizens to receive not only those property deductions that are related to the sale of housing. There is also a more universal preference in the amount of 250 thousand rubles. It can be applied to any type of property, for example, a car. The main criterion for calculating the income tax is similar to the transaction with the sale of an apartment - the relevant fee must be paid if the property is in possession of less than 3 years. Note that a citizen can try to prove to the FTS that he once had expenses related to the acquisition of property, as an option - a car or other expensive property. If this happens, they are also used as a kind of deduction. In this case, the preference guaranteed by law can not be included in the calculation at all or partially used.

Now you know where you can get a tax deduction for an apartment. The mechanisms within which it can be implemented, as well as other types of property preferences, we have studied. Let's pass to consideration of following types of payments - social.

Specificity of social deductions

What tax deductions can be obtained from those that are social? Legislation of the Russian Federation forms their varieties, calculated on the basis of the following types of expenditures:

- for charity;

- for training - both the taxpayer himself and his children;

- on the passage of treatment - the citizen himself, as well as members of his family;

- to participate in the programs of non-state pension funds.

The principle of calculating the deduction is the same as for the types of payments discussed above: the FTS should return 13% of the relevant base.

Concerning the expenses for charity, the deduction can be calculated on the basis of their entire amount, but not exceeding 25% of the citizen's income for the tax period.

As for the cost of training, they can be calculated on the basis of the amount of up to 120 thousand rubles. A year for participating in the educational programs of the taxpayer himself and up to 50 thousand rubles. Per year for each child. Where can I get a tax deduction for tuition? The most convenient mechanism is an appeal to the Federal Tax Service at the end of the tax year.

Concerning the costs of treatment, it should be said that they are calculated on the basis of the amount, the limiting value of which is equivalent to the rate for payment of training - 120 thousand rubles. Where can I get a tax deduction for the treatment? It is best in the year that follows the reporting one to apply to the Federal Tax Service.

Professional deductions

Professional tax deductions can be received by the following categories of payers:

- Entrepreneurs in the general taxation regime;

- citizens who perform work and services under contractual agreements;

- notaries, lawyers and other specialists engaged in private practice.

It can be noted that the structure of professional deductions is rather complicated. The basic principle of realizing the citizens' rights to these preferences is their ability to submit to the Federal Tax Service documents confirming the costs associated with a particular activity.

If they manage to do this, the corresponding amounts can be used as a deduction - they reduce the income. But even if such people do not submit such documents to the Federal Tax Service, the agency can approve unconfirmed expenses for it. Their size depends on the professional specialization of a person and is approximately 30-40% of income.