Motherland, return my money! Tax deductions
Recently, Elba released an update in which there was an opportunity to hand in 2-NDFL certificates for her employees to the tax authority. A bunch of frightened cries from businessmen immediately fell to us: “What is this for 2-NDFL? When to take? Why I do not know about it? These officials have already got it. ” And we realized that the people were a little scared.
Guys! Everything is okay - 2-NDFL is rented only for your employees :)
But when we thought about hired employees, we remembered that not all freelancers became business sharks and many were very interested in the topic - you can legally withdraw a state tax paid to an ordinary worker. We decided to move away from our ProBusiness topics and enlighten those who wish: today we will reveal the magic of tax deductions on personal income tax .
')
Some people believe that a deduction is when the calculated tax can be reduced by some amount. Sometimes this is the case (recall how you can reduce the tax on the simplified tax system with the object "income" in the amount of insurance premiums). But for personal income tax deductions, the income earned by a person is taken, which decreases by the amount of the deduction and only then the secret 13% is considered.
Before we talk about how to save on taxes due to legal deductions, we make a reservation right away: deductions on personal income tax are given only for income taxed at a rate of 13%. Those. if you are an entrepreneur on a simplified payment system (UPDF), and you do not have other income, then you cannot claim a tax deduction for the apartment purchased. Or if you are one of the owners of an LLC and receive dividends from which you honestly pay 9% of income tax, you cannot take advantage of deductions. But if you work somewhere for hire (labor contract or civil law is not important), then you can get the whole range of tax breaks from the amount of earnings. And there are a lot of them. And also, if you are a citizen of another state (hello to friends from Belarus and Kazakhstan;) and live in Russia for at least 183 calendar days, then you can also receive Russian tax deductions.
Let's take a look at some of the most popular populations for tax deductions.
If you are distinguished before the Motherland or just a good person, you can get one of the standard deductions that are provided "to the taxpayer." You only need to write a statement to the employer, and it will regularly reduce your taxable income by the deduction amount every month.
Who should be and what to do to get one of the deductions:
If you have children, in addition to the standard deduction, you can get a standard deduction "for children" at work. The deduction may take effect from the month of birth of the child or from the beginning of the year (if you already have children, and you did not know that you can make such a deduction). Deduction is given to each parent.
And if you have several grounds for deduction: you are a single parent, and the child has a disability, then your deduction will be summed up, and you will receive 4,000 p. deduction.
We, in the Elbe, are vile capitalists, so we calculated that in order to use the Elbe for a year for free, you need to have 3 children. So you have a real opportunity to support nat. project for the benefit of yourself ;-)
There are two unpleasant moments:
Property deduction "to buy an apartment" - probably the most tasty morsel for the taxpayer. You can get it only once in your life. Apartments in residential houses, shares in houses under construction, private houses, land plots for construction fall under deduction.
If an apartment is acquired as a common property, then the deduction can be distributed in any shares between the owners. Only packages of documents will have to be collected as much as claimants for deduction.
The deduction can include expenses:
The maximum amount of deduction when buying an apartment - 2 000 000 p. plus the amount paid for each year of interest on the mortgage. But we must remember that the deduction for the year can not be more than you earned. The balance of the unused deduction will be carried forward to each subsequent year.
You can get a deduction in two ways: in the tax (see the end of the topic - as) or from your employer.
To receive a deduction from the employer, you must again go to the tax with the same package of documents and write an application for receiving the Notice of the right to receive a property tax deduction. Next you need to write a statement in the name of the employer and with the notification attributed to work. The employer will no longer withhold income tax from your salary and will pay you 100% of the money earned. Documents required for deducting:
If you have a property for less than 3 years you have a property - movable (car, antique) or real estate (cottage, land, apartment, room, etc.) that you want to sell at a bargain price, then there is a whole property deduction " on the property. "
If the property has been with you for more than 3 years, then you will receive a deduction in full of the income received, and you do not need to submit a declaration. Therefore, most of us probably do not even know what income declaration is :)
The deduction is given as many times as you need, and there is a limit on money: for real estate: up to 1,000,000 r., For "movability" - 250,000 r.
The state encourages those who are drawn to knowledge. And ready to "knock off" the amount of tax by 13% of the amount of money you spent on educating yourself and your children. It does not matter if it is a college, college, music school, driving school or MBA courses. The main thing is that the school has a license.
There is also a limit on the amount of their own training - no more than 120,000 p. per year (at the same time, deductions for treatment and voluntary pension insurance will be included in the limit - about them below).
And for the education of children can annually take away from the income of 50 000 p. for each child. Saving 6 500 p. in year. Not bad?
Social deduction "for training" provides only tax. Therefore, we look at the end of the post, how to get your money back.
All you need to remember is this: if you pay for 3 years of study in one amount, you can only receive a deduction during the year in which you were paid. Distribute the amount does not work.
If you want to get a deduction, you will have to demolish a set of documents in tax (in addition to the standard one):
Health is dear to us, and it is expensive. Visits to doctors, expensive medications, procedures — all this makes pocket easy. The pocket can be replenished with the help of a social deduction "for the treatment" of oneself, one’s children, parents, spouse. You can also include in the piggy bank the cost of expensive drugs and insurance premiums for voluntary insurance contracts (but only for treatment).
Naturally, you should not be treated by woman Evdokha, but in licensed honey. institutions, and the list of services and drugs for which the deduction is limited. There is a special document - Government Decree No. 201 of March 19, 2001, which contains this list.
The amount of the deduction is limited - 120 000 r. (we divide it with other social deductions).
Deduction "on treatment" provides a tax. How - look at the end of the topic.
In addition to the standard package of documents, you will also need specifics:
As soon as the year is over, collect all your accumulated deductions for tuition, treatment, apartment, car, etc., all checks, contracts, receipts. Prepare a package of documents for the quest in the tax:
When you come to the tax office, have all the original documents with you. Copies may need to be certified with their signature.
The employee will receive your documents, check and within 3 months the tax authorities can conduct an office audit. You can be called to it (also with original documents). The tax officer will explain everything to you.
If the check was successful, then within a month you will be transferred money to your account. By the way, it is better and faster to transfer to an account in Sberbank. I was immediately asked about the passbook, although initially I indicated another bank.
Here, in general, and all. The article turned out to be long, but we hope that it will bring considerable benefit to you and you will be able to fully return to your own personal income tax, for example, 54,600 rubles. with a "fluffy" salary of 35 000 p.
Guys! Everything is okay - 2-NDFL is rented only for your employees :)
But when we thought about hired employees, we remembered that not all freelancers became business sharks and many were very interested in the topic - you can legally withdraw a state tax paid to an ordinary worker. We decided to move away from our ProBusiness topics and enlighten those who wish: today we will reveal the magic of tax deductions on personal income tax .
')
Some people believe that a deduction is when the calculated tax can be reduced by some amount. Sometimes this is the case (recall how you can reduce the tax on the simplified tax system with the object "income" in the amount of insurance premiums). But for personal income tax deductions, the income earned by a person is taken, which decreases by the amount of the deduction and only then the secret 13% is considered.
For whom life is good
Before we talk about how to save on taxes due to legal deductions, we make a reservation right away: deductions on personal income tax are given only for income taxed at a rate of 13%. Those. if you are an entrepreneur on a simplified payment system (UPDF), and you do not have other income, then you cannot claim a tax deduction for the apartment purchased. Or if you are one of the owners of an LLC and receive dividends from which you honestly pay 9% of income tax, you cannot take advantage of deductions. But if you work somewhere for hire (labor contract or civil law is not important), then you can get the whole range of tax breaks from the amount of earnings. And there are a lot of them. And also, if you are a citizen of another state (hello to friends from Belarus and Kazakhstan;) and live in Russia for at least 183 calendar days, then you can also receive Russian tax deductions.
Let's take a look at some of the most popular populations for tax deductions.
I am trembling creature or have the right
If you are distinguished before the Motherland or just a good person, you can get one of the standard deductions that are provided "to the taxpayer." You only need to write a statement to the employer, and it will regularly reduce your taxable income by the deduction amount every month.
Who should be and what to do to get one of the deductions:
- 400 r. - mere mortals. Any employee can receive a monthly “minus 52 p. to the amount of tax. You need to write a statement to the employer (they most often have a form) and from the date of the application the employer will begin to apply the deduction. True, from the month in which you earn 40,001st ruble, the deduction will end. Again, it will only begin next year.
- 500 r. - the hero of the USSR or the Russian Federation, a disabled person or a member of the family of a serviceman who died during execution. We really hope that this deduction will not be useful to you. He acts indefinitely. It is necessary to provide the employer with documents confirming the benefit.
- 3 000 r. - "Chernobyl", a military invalid. Our appreciation and respect for these people. The employer will also have to submit documents proving the benefit.
Children are the flowers of life
If you have children, in addition to the standard deduction, you can get a standard deduction "for children" at work. The deduction may take effect from the month of birth of the child or from the beginning of the year (if you already have children, and you did not know that you can make such a deduction). Deduction is given to each parent.
- Basic benefit - 1 000 p. per month for each child under the age of 18 (and if he is studying full-time - up to 24 years);
- if a child has a disability of group I or II, the deduction is already 2 000 r. ;
- if you courageously raise a child alone, the state will reward you with a deduction of 2,000 r. ;
And if you have several grounds for deduction: you are a single parent, and the child has a disability, then your deduction will be summed up, and you will receive 4,000 p. deduction.
We, in the Elbe, are vile capitalists, so we calculated that in order to use the Elbe for a year for free, you need to have 3 children. So you have a real opportunity to support nat. project for the benefit of yourself ;-)
There are two unpleasant moments:
- The deduction is granted until the end of the year when the child turns 18 (or 24, if he is a full-time student, but as long as he is studying).
- The deduction ends when your income since the beginning of the year exceeds 280,000 r. From next year it can be provided again.
I bought an apartment in the mortgage
Property deduction "to buy an apartment" - probably the most tasty morsel for the taxpayer. You can get it only once in your life. Apartments in residential houses, shares in houses under construction, private houses, land plots for construction fall under deduction.
If an apartment is acquired as a common property, then the deduction can be distributed in any shares between the owners. Only packages of documents will have to be collected as much as claimants for deduction.
The deduction can include expenses:
- for the purchase of an apartment in an already built or under construction house, house, plot;
- for the purchase of materials for finishing the apartment and for finishing work.
The maximum amount of deduction when buying an apartment - 2 000 000 p. plus the amount paid for each year of interest on the mortgage. But we must remember that the deduction for the year can not be more than you earned. The balance of the unused deduction will be carried forward to each subsequent year.
Those. if in 2009 you bought an apartment for 2,000,000 p., paid interest of 200,000 p., and in 2010 100,000 p., then in 2011, you claim a deduction of 2,000,000 p. for an apartment plus paid for 2 years 300 000 p. percent. Must return the tax 299 000 p., But in 2010 you officially earned 420 000 p. and a deduction you will be able to provide only 420 000 p. Therefore, only 56 400 p. Next year they will return the next portion of the tax, but the application procedure will have to be repeated. And so every year, until you choose the full amount of the deduction.For simplicity of calculations, you can first choose the amount of the main deduction for an apartment, and then go to the bank every year, take inquiries about the interest paid and return only them.
You can get a deduction in two ways: in the tax (see the end of the topic - as) or from your employer.
To receive a deduction from the employer, you must again go to the tax with the same package of documents and write an application for receiving the Notice of the right to receive a property tax deduction. Next you need to write a statement in the name of the employer and with the notification attributed to work. The employer will no longer withhold income tax from your salary and will pay you 100% of the money earned. Documents required for deducting:
- standard package for IFNS (at the end of the topic);
- certificate of registration of ownership;
- contract of sale;
- the act of acceptance of the apartment;
- payment documents;
- a certificate from the bank on the repayment of the principal and interest on the loan (for a mortgage, necessarily in rubles, and if the loan in foreign currency and bank clerks are “blondes”, then let them write the equivalent in rubles at the bank rate for each payment day);
- bank account statement (sometimes may be required);
- an application indicating the share of each taxpayer in the deduction (if the deduction is made in shares).
I will sell the apartment car cheap
If you have a property for less than 3 years you have a property - movable (car, antique) or real estate (cottage, land, apartment, room, etc.) that you want to sell at a bargain price, then there is a whole property deduction " on the property. "
If the property has been with you for more than 3 years, then you will receive a deduction in full of the income received, and you do not need to submit a declaration. Therefore, most of us probably do not even know what income declaration is :)
The deduction is given as many times as you need, and there is a limit on money: for real estate: up to 1,000,000 r., For "movability" - 250,000 r.
If you sell an apartment and a grandmother's dacha, inherited from a grandmother, worth more than 1,000,000 rubles, then the deduction will be 1,000,000 rubles.In practice, if you sold something and the sale was recorded with payment documents, contract, certificate account, etc., then you need to submit a 3-NDFL tax return by April 30 and pay income, if any. And the deduction for tax is confirmed by the same originals and copies:
And if you want to sell the old grandfather’s and grandmother’s car, then for each artifact you have the right to receive a deduction for 250,000 r. Naturally no more actually earned income.
- contract of sale;
- certificate of registration of ownership (for real estate);
- reference account (for auto);
- payment documents - receipts, bank statements, bills - if non-cash.
Live and learn
The state encourages those who are drawn to knowledge. And ready to "knock off" the amount of tax by 13% of the amount of money you spent on educating yourself and your children. It does not matter if it is a college, college, music school, driving school or MBA courses. The main thing is that the school has a license.
There is also a limit on the amount of their own training - no more than 120,000 p. per year (at the same time, deductions for treatment and voluntary pension insurance will be included in the limit - about them below).
And for the education of children can annually take away from the income of 50 000 p. for each child. Saving 6 500 p. in year. Not bad?
Social deduction "for training" provides only tax. Therefore, we look at the end of the post, how to get your money back.
All you need to remember is this: if you pay for 3 years of study in one amount, you can only receive a deduction during the year in which you were paid. Distribute the amount does not work.
If you want to get a deduction, you will have to demolish a set of documents in tax (in addition to the standard one):
- copy of the contract for the provision of educational services;
- copy of educational institution license;
- payment documents.
Treated teeth
Health is dear to us, and it is expensive. Visits to doctors, expensive medications, procedures — all this makes pocket easy. The pocket can be replenished with the help of a social deduction "for the treatment" of oneself, one’s children, parents, spouse. You can also include in the piggy bank the cost of expensive drugs and insurance premiums for voluntary insurance contracts (but only for treatment).
Naturally, you should not be treated by woman Evdokha, but in licensed honey. institutions, and the list of services and drugs for which the deduction is limited. There is a special document - Government Decree No. 201 of March 19, 2001, which contains this list.
The amount of the deduction is limited - 120 000 r. (we divide it with other social deductions).
Deduction "on treatment" provides a tax. How - look at the end of the topic.
In addition to the standard package of documents, you will also need specifics:
- contract for the provision of medical services;
- a copy of the medical institution's license to provide these services (if its details are in the contract, you can do without it);
- checks, receipts and other payment documents;
- prescriptions for expensive drugs in the form number 107 / y with a stamp "for the tax authorities";
- certificate of payment for medical services in the form approved by the Order of the Ministry of Taxes and Duties of Russia dated July 25, 2001 No. 289 / BG-3-04 / 256.
How to collect "overpayment" from the tax
As soon as the year is over, collect all your accumulated deductions for tuition, treatment, apartment, car, etc., all checks, contracts, receipts. Prepare a package of documents for the quest in the tax:
- Standard for all deductions package:
- reference 2-NDFL from work;
- 3-NDFL income declaration - you indicate in your income from the 2-NDFL certificate, list all deductions due to you, consider the amount of tax;
- application for the provision of the deduction - here you must specify the amount you want to return (13% of the deduction amount is rough), and details of where to transfer the money (here you can specify a list of all attached supporting documents);
- documents proving your identity and family relations (passports, birth certificates of children, marriage, etc.).
- reference 2-NDFL from work;
- Specific documents for each deduction (we told about them above).
When you come to the tax office, have all the original documents with you. Copies may need to be certified with their signature.
The employee will receive your documents, check and within 3 months the tax authorities can conduct an office audit. You can be called to it (also with original documents). The tax officer will explain everything to you.
If the check was successful, then within a month you will be transferred money to your account. By the way, it is better and faster to transfer to an account in Sberbank. I was immediately asked about the passbook, although initially I indicated another bank.
Here, in general, and all. The article turned out to be long, but we hope that it will bring considerable benefit to you and you will be able to fully return to your own personal income tax, for example, 54,600 rubles. with a "fluffy" salary of 35 000 p.
Source: https://habr.com/ru/post/115945/
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