All Russian citizens who work in Russia pay income tax to the state. But under certain circumstances, this tax can be returned from the budget. To do this, it is necessary to submit to the tax office a list of documents confirming the fact of payment of tax, and documents serving as proof that this tax was paid unnecessarily.
It is necessary
2 NDFL certificate from the employer, 3NDFL tax declaration, application for a refund from the budget, copies of other documents (depending on the type of tax deduction)
Instructions
Step 1
Individuals can return money from the budget if the income calculated on an accrual basis from the beginning of the year has not exceeded 40,000 rubles, or if they have one or more children and the income since the beginning of the year has not exceeded 280,000 rubles. This tax deduction is called standard. Beneficial categories of citizens are entitled to a standard tax deduction regardless of the amount of annual income. To get a standard deduction, contact your employer or the tax office at your place of residence with the appropriate application (in accordance with clauses 3 and 4 of article 218 of the Tax Code of the Russian Federation).
Step 2
Get overpaid tax from the budget if you spend your money on education (your own or children of siblings under the age of 24), or medical treatment, taking advantage of the social tax deduction. The maximum amount of deduction when paying for the education of children is 50 thousand rubles per child, but only on the full-time education system. For own training, the maximum deduction is provided in the amount of 120 thousand rubles. A tax deduction for treatment is provided to an individual when paying for his own treatment, for the treatment of a spouse, minor children and parents in a medical institution only in the Russian Federation. You can get a social tax deduction after the end of the tax period, which is one year, by submitting a declaration of your income to the tax office with the attachment of the relevant documents: checks, prescriptions, copies of contracts, payment documents, and so on.
Step 3
In addition, a citizen is entitled to a property tax deduction. The maximum amount to be returned when using the property tax deduction for the purchase of residential real estate is 13 percent of 2 million rubles, which is 260 thousand rubles, excluding interest on loans received for the purchase of real estate. The amount of interest deduction is not limited. When selling real estate, the seller makes a profit, and is obliged to pay income tax on this amount in accordance with the Tax Code. The tax amount can be reduced by filing a tax return applying the sales tax deduction. The amount of the tax deduction depends on how many years the property has been in ownership. If real estate has been owned for less than three years, the tax base can be reduced as much as possible - by 1 million rubles, and if other property, for example, a car or garage - by 250 thousand rubles. Tax must be paid on the remaining amount. Property owned for more than three years is not taxed.
Step 4
Legal entities (individual entrepreneurs, notaries, lawyers) and individuals who perform work under civil contracts or receive remuneration in connection with the creation of intellectual property can reduce their income by the amount of expenses related to the performance of the corresponding work. Such a tax deduction is called Professional and is provided in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation.
