The social tax deduction includes the costs of medical treatment, education (own and children), payment of voluntary contributions to pension insurance. If there are such items of expenditure, you can apply for a deduction of 13% of these amounts, but not more than 120,000 rubles. The maximum deduction amount is 15 600 rubles.
Instructions
Step 1
You can get a social tax deduction for education when you pay for your own education or your children under the age of 24. When paying for the education of children, the deduction amount is 50,000 rubles. Provided that both parents pay for the services of an educational institution, it is divided by 2. You can only get a deduction if you have income taxable with personal income tax in the reporting period. If you pay for your education, then the maximum amount of expenses that is accepted for deduction is 120,000 rubles.
Step 2
To receive a deduction for training, you need to write an application for its provision to the tax office of your place of residence and attach a declaration in form 3 - personal income tax (to be submitted by April 30 of the current year for the past calendar year). Also take from the employer a certificate in form 2 - personal income tax on the amount of income and personal income tax withheld. From the educational institution you will need a contract for training (necessarily concluded in the name of the payer, i.e. if you pay for the training, then your data must also be in the contract) and a copy of the license for educational activities. Be sure to provide a copy of the payment receipt and a copy of the child's birth certificate to prove the actual costs incurred. You have the right to receive a deduction for 3 years, i.e. in 2012 you will be able to file a tax return for 2009, 2010, 2011.
Step 3
To receive a social deduction for treatment, you will need the following documents: declaration in form 3 - personal income tax; agreement with a medical institution; certificate of payment for services; a copy of the institution's license for the right to provide medical services; certificate 2 - personal income tax. The maximum amount from which you can get a deduction is 120,000 rubles.
Step 4
If in one reporting period you incurred medical expenses, the maximum amount that can be accepted for deduction will be 120,000 rubles. Those. you will be able to return 13% - 15 600 rubles.
