A tax deduction is a part of a taxpayer's income, on which, for one reason or another, personal income tax (PIT) is not levied. Depending on the grounds, deductions are divided into property, social, professional, etc.
It is necessary
Collect the necessary documents
Instructions
Step 1
In any case, the decision on their provision is made by the tax authority. To do this, he must receive an answer to three questions: 1) the amount of your income for the past year; 2) the tax that you have already paid on this income; 3) the grounds on which you are claiming the deduction and the presence of their documentary evidence. All these documents must be submitted to your tax office from the first working day of January to April 30 of the year following the one in which the income was received. Or before the first working day of May, if April 30 falls on a day off, as, for example, in 2011.
Step 2
You need to start by collecting documents. The documents confirming your income include, first of all, a certificate on the 2NDFL form. Its preparation takes some time, so it is better not to delay its registration. This certificate must be provided to you by all your tax agents (those who paid personal income tax from your earnings): employers with whom you have an employment contract and customers under civil law contracts (work contract, copyright contract, etc.). receiving a certificate in the form 2-NDFL, you must write an application addressed to the head of the organization. Her HR or accounting department will advise you on how to do this.
Step 3
Another case is when there is no tax agent. For example, you received income from abroad or from an individual who cannot be a tax agent. In this case, you must pay the tax yourself through Sberbank and attach a receipt confirming this to the declaration. A special case when you are entitled to a property tax deduction from all income from the sale of an apartment, cottage, garage, car. You may not pay tax on the transaction, but you must indicate its amount in the declaration.
Step 4
The collection of documents confirming the grounds for the provision of a tax deduction must be taken care of as they become available. You spent on treatment, keep the contract and the receipt, ask the medical institution for a photocopy of the license to provide medical services. The same applies to the cost of education. If you have entered into a copyright contract (or a licensed copyright agreement), keep the contract itself and the act of acceptance and transfer of the finished work.
When registering deductions for transactions with property, you will need a purchase and sale agreement.
Step 5
In some cases, you can get a tax deduction without visiting an inspectorate. This applies to professional tax deductions. For example, at the same time as concluding an author's order agreement (author's license agreement) for the creation of a literary, artistic, musical and other work, you can write to the name of the head of the contracting organization (publisher) a statement with a request to provide a tax deduction and a link to an article of the Tax Code of the Russian Federation, which one is provided.
Step 6
When all the documents are collected, you must fill out a declaration in the form of 3NDFL. You can do it yourself on the basis of the collected documents, you can contact the specialists. Tax advice can often be found near your office. The average price of such services in Moscow in 2009 was 500 rubles. in half an hour. If you want to take the documents to the tax office in person, the declaration can be filled out and printed in two copies.
Step 7
Now we are writing an application for tax deduction. Its form is arbitrary, but the header must indicate the inspection where it is addressed, your full name, home address with zip code and TIN, and below the date and signature.
Optimal wording: “in accordance with Art. Please provide me with such and such a Tax Code of the Russian Federation (type of deduction: professional, property, social, etc.) "Or:" I hereby declare my right to …"
If the tax has already been overpaid, the application can also indicate which form of deduction you are applying for: a certificate for the employer or a tax refund on a savings account. In the second case, you will need the details of the department where it is open, and the account number.
Step 8
Finally, all the preliminary work is done. It remains to deliver the collected and prepared documents to the tax office. This is possible in two ways. The first is a personal visit. We take two copies of the declaration, remove two copies from each attached document, file each set with a stapler and refer all this to the inspection during working hours. There we give it to a special window or to the person on duty. On the second copy, a note of acceptance must be made. An alternative is to send a set of documents by mail. One set is enough for this. It is sent by registered mail with acknowledgment of receipt and a list of investments. Then it remains to wait for the decision of the tax office.
