An individual who receives income through a tax agent (salary and various remuneration under civil contracts) may experience an overpayment of taxes if he has the right to a tax deduction. This is the name of the part of income that is exempt from tax by law. To receive a deduction, you need to complete a number of formalities.
It is necessary
- - Help on the 2NDFL form;
- - declaration in the form of 3NDFL;
- - documents confirming the right to deduction;
- - application.
Instructions
Step 1
A person can receive part of the deductions from his tax agent by writing an application addressed to the head of the organization and attaching documents giving the right to deduction to it. But if for any reason this is not done, you can submit a package of necessary documents to the tax office serving the address of your permanent registration (registration). Part of the deductions, for example, social and property, is drawn up only through the tax office.
You need to start by collecting documents confirming the right to deduction. The list of them follows from the circumstances that are relevant in the provision of a deduction in a particular case. All grounds for this can be found in Art. Art. 218-221 of the Tax Code of the Russian Federation.
Step 2
You also need proof of your income and the tax paid from it for the year in which the deduction was based.
Such a document is a certificate in the form of 2NDFL, which you have the right to obtain from your employer or other tax agent upon request. To obtain it, you need to write an application addressed to the head of the organization.
Step 3
Based on the 2NDFL certificate, fill out the declaration in the 3NDFL form.
The easiest way to do this is with the Declaration program. You can download its latest version on the website of the Main Research Computing Center of the Federal Tax Service of Russia.
The program interface is simple. You enter the required personal data (name, registration address, TIN, etc.). All information in the section on income is contained in the 2NDFL certificate, and deductions - in the documents confirming the right to them.
All other sections, if they are irrelevant in your situation, do not need to be filled out.
The finished declaration is saved to a computer, printed and signed.
Step 4
Write a statement to the tax office asking for a deduction. If you are entitled to several, a separate application is written for each, one declaration is enough.
In some cases, you can choose whether to receive the deduction through your agent or by transferring to a bank account.
In the first option, you will be given a certificate indicating the name of the tax agent, and on its basis, he will stop withholding tax from your income until the entire amount to be deducted is exhausted.
In the second case, you must provide the tax office with the account details for transferring funds. You can indicate them in the application.
Step 5
You can take the entire package of documents to the inspection personally. At the same time, make copies of the entire kit and ask to make a mark of acceptance on your copy.
An alternative is to send these papers to the tax office in a valuable letter with a list of investments and a return receipt.
