From the tax office, you can return the overpaid amount of taxes for the reporting period, as well as receive standard, professional, social and property deductions, if the previously due amount was paid by the taxpayer as income tax.
It is necessary
- - application;
- - a package of documents for obtaining a deduction or refund of overpaid taxes.
Instructions
Step 1
If you mistakenly transferred to the account of the Federal Tax Service the amount in excess of your tax payments in the reporting period, they will be returned to you. To return, apply with an application to the Federal Tax Service, fill out a tax return, attach the settlement documents of your organization for reconciliation.
Step 2
Within 1 month, you will receive a written notification of the decision to return the entire overpaid amount of tax payments. It will be transferred to your bank account. Since the tax inspectorate only works with the Savings Bank of the Russian Federation, an account must be opened with this financial institution.
Step 3
You can get a standard tax deduction at your place of work on the basis of an application. The organization can return the amount paid by submitting an application, declaration and report for the final period.
Step 4
A professional deduction can be obtained by individual entrepreneurs by applying to the Federal Tax Service with an application. You will also need to submit a tax return, financial statements to reconcile payments made, bank account number, passport.
Step 5
The social tax deduction can be returned for the education of children under 24 years old, for the paid services of a medical institution for their own treatment, for the treatment of a spouse, parents, children, as well as for funds transferred to charity.
Step 6
To receive this deduction, present to the UFTS:
- certificate of income 2-NDFL;
- fill out the tax return form 3-NDFL;
- documents confirming your expenses.
Step 7
To return the property deduction, which can be obtained once in a lifetime for the purchase or construction of housing, as well as for the purchase of a land plot for individual housing construction, contact the Federal Tax Service with a package of documents. You will need to present:
- passport;
- 2-NDFL certificate;
- application;
- tax return 3-NDFL;
- payment documents confirming the transfer of money;
- documents of title to the acquired real estate;
- contract of sale;
- act of acceptance and transfer;
- an agreement with a bank (if the property was purchased under a mortgage or other type of lending);
- Bank account number.
