A social tax deduction is the portion of a taxpayer's income spent on education, medical treatment, private pension coverage or private pension insurance. The state must return the tax paid on the amounts spent for these purposes. But for this you need to contact the tax office.
It is necessary
- - tax declaration 3НДЛФ;
- - fountain pen;
- - documents confirming income and payment of tax from it (2NDFL certificates, contracts on the basis of which income was received not at the main job, receipts);
- - contract for the provision of services (educational, medical, contract on non-state pension provision or insurance);
- - a copy of the license of the institution that provided the relevant services;
- - confirmation of costs (payment orders with a bank mark or receipts);
- - a copy of the child's birth certificate, if the costs of his education are deducted;
- - upon presentation of the deduction of the training costs of a sister or brother, a copy of your birth certificate and a similar document of the person for whom the fee was paid.
Instructions
Step 1
The deduction is based on costs incurred during the year for one, some or all of the stated purposes. But at the same time, its total amount cannot exceed 120 thousand rubles. Exception is expensive treatment.
Step 2
A special case is the cost of training a relative. They are subject to a deduction when paying for full-time education for a child under 24 years old or a sister or brother of the same age. The deduction is due to the one who made the payment and cannot be more than 50 thousand rubles. for each taxpayer.
Step 3
To get a positive decision from the tax authorities, you will need documents confirming that:
1) you received income in the past year;
2) paid tax on it at a rate of 13% (deductions do not apply to amounts taxed with personal income tax at rates of 9, 30 and 35%);
3) have used the relevant services;
4) the institution that has provided you with certain services has a license giving the right to do so;
5) you have made a payment for these services;
6) when paying for the education of a relative - if there is a relationship between you.
Step 4
You must start collecting documents for deduction from the moment you pay for the corresponding service. Save the contract for its provision. Ask for a copy of the university license, courses, clinic, etc.
Keep receipts when paying for services through Sberbank or in cash at the cash desk of the institution. If you paid from your bank account - payment orders with its mark.
Step 5
Income and payment of tax from it are confirmed by a 2NDFL certificate. It can be taken at work and other places where you received income from which tax was withheld upon payment by contacting the reception, accounting or personnel department - depending on where it is customary.
If you had income from which you are obliged to pay tax yourself, they are confirmed by the contracts under which the income was received, and receipts confirming the payment of tax. In the absence of an agreement, it is enough to include it in the total amount indicated in the declaration and attach a receipt for payment of tax.
Step 6
When all documents on income and taxes have been collected, you can fill out a declaration. Its shape can be found on the Internet. The declaration is completed on a computer or by hand in blue or black ink.
You also need to write a statement. Its shape is arbitrary. But you must indicate your tax office number, your own surname, name and patronymic, home address and TIN. Then you write “in accordance with Art. 219 of the Tax Code of the Russian Federation, I ask you to provide me with a social tax deduction in the amount of … I ask you to transfer the funds to be refunded to (account details in Sberbank, if there is no account, open it)."
If you paid for the education of a relative (your child, sibling), attach copies of your birth certificates.
Step 7
When all the documents are ready, it is easy - to deliver them to the tax office. You have the right to carry them in person during business hours or send them by mail. In the first case, you will need two copies of the declaration and two copies of each document. The second set with the tax stamp remains with you.
If you prefer to use mail services, one set is enough. It is better to send it by registered mail with a list of attachments and return receipt.
