Income tax is a tax levied on the income of individuals. It is taxed on any income in cash or in kind received by a taxpayer in the territory of the Russian Federation and abroad.
It is necessary
- - 2-NDFL certificate;
- - 3-NDFL declaration;
- - documents confirming payment.
Instructions
Step 1
A tax refund that was paid by you personally or by your employer on your income is called a tax deduction. There are several types of them - standard, professional, social and property. The last two deserve special attention; to obtain them, you need to contact the tax office, while the standard tax deduction is usually drawn up directly from the employer, while the professional one refers to individual entrepreneurs with a general taxation system, lawyers and notaries.
Step 2
You can claim your right to a refund of income tax only if in the period under review you had legal income and income tax was paid from it.
Step 3
Social tax deductions include: educational expenses (yours or your children, close brothers, sisters); medical expenses (yours or your loved ones); charity expenses; insurance pension contributions or pension co-financing. Property deductions include: purchase of real estate (only residential), construction of residential real estate.
Step 4
To return the paid income tax after buying real estate, you need to fill out an application for deduction at the tax office, submit a declaration in the form of 3-NDFL, as well as documents confirming the payment of funds and ownership of the housing. If you have taken out a purchase on credit, you can claim a deduction for the entire cost of housing immediately, and not after the entire loan has been paid. Also, every year you have the right to reimburse 13% of the interest paid to the bank. The maximum amount from which a tax refund is possible is 2 million rubles, i.e. 260 thousand rubles of tax refundable.
Step 5
To receive a deduction for tuition fees, you need to submit to the tax authority a 3NDFL declaration for the reporting period by April 30 of the next year. For example, for 2011 this should be done before April 30, 2012. You will need supporting documents on payment: a copy of the agreement with the educational institution, a copy of the license for the provision of educational services. If you paid for the treatment, you will also need supporting documents (agreement with a medical institution, receipts for payment for services). The maximum amount of expenses that can be reimbursed is 120 thousand rubles. This is the sum total for any type of social deduction. Thus, if you incurred expenses for training in the amount of 70 thousand rubles and for treatment - 100 thousand rubles, the maximum cumulative deduction will still not exceed 120 thousand rubles.
