Application form for a social tax deduction. Application for a property deduction when purchasing an apartment

In some cases, for example, when purchasing real estate or education, the state provides taxpayers with benefits to reduce taxable income.

To receive a tax refund, you must write a corresponding application in accordance with the Tax Code of the Russian Federation. In this article we will look at the rules according to which an application for a tax deduction is written.

Rules for drawing up an application for a tax deduction

In some cases, depending on the taxpayer's choice, application for tax deduction is written in the name of the employer, in some - in the name of the head of the tax authority.

Tax refunds can only be received by tax residents of Russia, that is, citizens who pay taxes at a personal income tax rate of 13% in our country. However, there are categories of citizens who do not have the right to receive a tax deduction. These are unemployed people whose entire income is unemployment benefits, which are not taxed, and individual entrepreneurs who have chosen a simplified tax regime at a rate different from 13%.

The application must be supported by documents that are attached to the application and confirm the circumstances that give the taxpayer the right to a tax refund, as well as confirm the authority of the person applying for the benefit. So, if an application for a tax deduction for a child is written by his guardian or trustee, he must present a document that confirms his right to guardianship:

  1. Resolution of the guardianship authority establishing guardianship of the child;
  2. Agreement on foster care;
  3. Agreement on the establishment of guardianship or guardianship;

If a single parent applies for a tax deduction, he must submit the following documents confirming his status:

  • Death certificate of one of the parents;
  • A certificate from the registry office stating that information about the father is recorded in the birth certificate according to the mother;
  • Parent's passport without a marriage registration stamp.

Application form for tax deduction

At the top right of the page it says:

  1. Addressee, that is, the name of the territorial division of the tax service to which the application is addressed;
  2. Full name of the person from whom the application was written;
  3. Applicant's TIN number;
  4. Residence address;
  5. Applicant's passport details;
  6. Contact number.

This is where the introductory part of the statement ends and the main part begins.

The title of the document is written in the center:

Statement

Immediately below it, on the red line, the following text is written:

“Based on paragraph 6 of Article 78 of the Tax Code of the Russian Federation, I ask you to return to me the amount of personal income tax overpaid in 2016 in the amount of______r. in connection with _______ (the reason for providing the deduction is described in detail).

After this, indicate the details of your account where you are asking for the personal income tax amount to be transferred.

The application is signed with a transcript of the signature, the date of writing is set, and that’s all.

Application for a double tax deduction for a child

The law provides for a provision according to which, if one parent refuses a tax deduction in favor of the other, he has the right to receive a double refund.

This procedure is not enshrined in law, so we will be guided by the information from the letter of the Federal Tax Service of the Russian Federation “On the provision of a standard tax deduction for children” No. 3-5-04/1358@ dated September 1, 2009. In this letter, the Federal Tax Service recommends writing an application for a double deduction in the name of the employer; in the text of the application, you must refer to the refusal of the second parent in favor of the first.

The second parent who refuses to receive a tax deduction must also write a statement about his refusal of the tax deduction and that he transfers the right to it to the first. This application is submitted to the employer along with the application of the first parent.

The application header on the right states:

  1. Name of the employer's organization and full name of the manager;
  2. Position and full name of the applicant;
  3. Applicant's TIN number;
  4. His residence address and contact phone number.

“Based on clause 1.4 of Article 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard tax deduction for personal income tax for my children (wards)_________________ (full name and date of birth of children)_____ in double amount due to the refusal of my spouse _________ (spouse's full name) from receiving this deduction.

Applications:

3.___________".

The application must end with the applicant’s signature with a transcript. The date of writing is placed at the very bottom.

How to get a tax refund from your employer

A tax refund for personal income tax is provided by the tax service after declarations in form 3-NDFL are submitted, that is, after the end of the tax period.

However, if the taxpayer writes to the employer application for tax deduction and attaches a notice from the tax office that he has the right to receive a tax refund, the employer from that moment ceases to withhold from the taxpayer until the entire amount of overpaid tax is returned to the taxpayer. If the amount is not repaid for this year, it is carried over to the next year.

It is clear that with this method you must visit the tax office twice: first to submit an application and documents to receive a notification for the employer, and a second time to pick up the finished notification after a month has passed for reviewing the documents.

Application to the tax office to receive a tax deduction notice

The application is written according to the form that is posted on the information boards at the tax office. The header of the application lists the following information:

  • The name of the inspection to which we are submitting the application;
  • Full name of the applicant;
  • Applicant's TIN number;
  • Residence address, passport details and contact phone number.

Statement

Immediately below the title we write the following text:

“In accordance with paragraph 3 of Art. 220 of the Tax Code of the Russian Federation, I ask you to confirm my right to receive a property tax deduction for personal income tax for 2016.”

After this, the application is signed, the signature is deciphered and dated.

Application form for property tax deduction

Application for a tax deduction it usually starts with a header that lists the following information:

  1. Addressee – name of the Federal Tax Service branch;
  2. Full name of the applicant;
  3. His TIN certificate number;
  4. Residence address, passport details and contact telephone number.

In the center of the page we write the name:

Statement

This is followed by text approximately as follows:

“In accordance with Article 220 of the Tax Code of the Russian Federation, I ask you to provide me with a property tax deduction regarding expenses incurred aimed at: (reasons are listed, such as: construction of a residential building, purchase of an apartment, etc.).”

If a property tax deduction is received for a dwelling purchased in joint shared ownership, an application for the distribution of the property tax deduction between the property owners by agreement must be attached.

The application ends in the standard way: with a signature, a transcript of the signature and the date the application was written.

To receive compensation, the taxpayer must correctly draw up and fill out an application for a tax deduction. The content and format of the application depend on the type of application - citizens receive a payment from the employer or apply for a refund of personal income tax previously paid to the budget at the territorial inspectorate of the Federal Tax Service.

Taxpayers send:

  • application for property tax deduction;
  • to standard;
  • to social;
  • for investment.

When contacting an employer

The main condition for the return of personal income tax from the employer is official employment. If the relationship with the employer is of a civil nature, then you will not be able to receive compensation.

Standard, property, social and investment compensation payments are processed through the employer.

If an employee plans to apply for standard compensation, he must write a corresponding forgiveness addressed to the employer and attach copies of supporting documents (birth certificate, marriage certificate, etc.) to it.

If an employee plans to apply for social or property compensation, he must complete the following steps:

  1. At the moment of the right to receive money, prepare an application, create a package of required documentation and contact the territorial Federal Tax Service.
  2. Receive a notification from the tax office about your right to compensation.
  3. Provide notice to accountant. From the moment the notification is provided, the employee receives his salary without deduction of 13% personal income tax until the required amount is fully calculated.

When contacting the Federal Tax Service

You can receive compensation for expenses incurred by contacting the territorial Federal Tax Service. The appeal is generated both in paper form (transferred to the inspector in person or by mail) and in electronic form (the required originals are scanned). A mandatory step is to fill out the 3-NDFL declaration and collect the required package of documents.

Officials have updated unified forms for applying to the Federal Tax Service for reimbursement of overpaid taxes. The new form of application for a tax deduction in 2020 is enshrined in the Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@ (as amended on November 30, 2018).

What papers are needed for the Federal Tax Service?

After the expiration of a calendar year from the date of expenses, the taxpayer has the right to apply to the regional inspectorate to receive compensation for the personal income tax paid. A citizen fills out a declaration in form 3-NDFL, collects a certain package of documents, fills out a request for a refund and sends all these papers to the Federal Tax Service. The following supporting documentation must be attached to your application:

  • certificate 2-NDFL, confirming the amount of income received and calculated (paid) personal income tax;
  • copies of documents confirming expenses incurred (contracts, checks, etc.).

A complete list of documents that are submitted as part of an application for an IC to the Federal Tax Service is presented in the article.

The inspectorate reviews the received documentation and conducts a desk audit within 3 months. If the decision is positive, the funds are transferred to the current account specified by the taxpayer in the application within 30 days.

03.09.2019

Social tax deduction in 2019 can be obtained without submitting a declaration to the tax authority.

You shouldn’t wait for next year; you can use your right this year.

A tax deduction is a benefit that reduces the tax burden on certain categories of citizens by reducing the tax base.

When is it possible to provide benefits and return personal income tax at work?

The tax burden can be reduced by the employer if the employee has confirmed expenses for:

  • own studies in educational institutions, their amount is limited to 120 thousand rubles;
  • education of a child up to 24 years old, in the amount of no more than 50 thousand rubles for each child (calculated for both parents);
  • treatment of an employee(s), his spouse, minor children, purchase of medications, the amount of deduction is limited to 120 thousand rubles, expensive treatment (in accordance with the norms of Article 219 of the Tax Code of the Russian Federation) is fully reimbursed;
  • additional insurance contributions for funded pension;
  • the cost of conducting an independent verification of the taxpayer’s qualifications.

Required documents for receipt

To apply for a tax benefit at the place of employment, you need to collect a set of documents.

The procedure should begin with a visit to the tax service unit at the place of registration, where an application for receiving a notification is submitted to confirm the right to the benefit.

The tax inspector will request documents proving expenses for study or drug treatment (contract, doctor's prescriptions, sales and cash receipts). All figures in the application must be documented.

The application to the Federal Tax Service is considered within 1 month, after which a document is issued to the applicant. Having received confirmation of the right to a tax benefit, the employee contacts the employer.

How to write about treatment expenses?

Taxpayers who want to save their time on paperwork draw up an application to the employer.

In this situation, the individual who incurred the costs of medical services provides papers confirming the paid treatment process.

Information about the addressee and applicant is written in the upper (left) corner of the sheet. First, information about the head of the company, then about the employee. The word “application” is written in the center of the form, followed by the text part.

To carry out a successful process of reducing the tax base, it is necessary to indicate in the document the reason for its preparation.

The applicant must not only indicate a request for deduction of income tax in connection with the costs incurred for treatment, but also record the number of the required legislative act (reference to the third paragraph of Article 219 of the Tax Code).

If the applicant has questions about the procedure for returning personal income tax for medical procedures, it is necessary to read the text of this document.

After writing the basic information, additional information is written in the text:

  • the amount of tax credit due;
  • the year the costs were incurred;
  • whose treatment was paid for (your own, your spouse’s, your children’s).

The application is accompanied by the notification received from the tax authority, the details of which are written in the text, and the employee’s personal signature and date are affixed.

Download sample

An example of an application for a social deduction for treatment expenses is.


How to apply for training?

This application is filled out in the same way as a deduction for treatment. The differences will be in some points of the text part:

  • link to the article of the Tax Code of the Russian Federation - (clause 2, clause 1 and clause 2);
  • request for a tuition deduction;
  • indicates whose tuition was paid (your own or your child’s) due to the different amount of the established limit.

To reduce the tax burden, an educational institution must have a license; its expenses must be confirmed by payment documents and an agreement with the university. If studies are paid for from maternity capital, no benefits are provided.

When tuition is paid for by a child and his parent at the same time, both can claim a deduction depending on the amount of expenses incurred.

This rule applies regardless of whether the student is employed. This situation is acceptable if the additional agreement to the training contract stipulates the possibility of paying for the studies by both the student and his parents.

Example

Download a sample application for a personal income tax deduction for training expenses -.


Do I need to apply every year?

Paragraph 2 of Article 219 of the Tax Code of the Russian Federation states that the employer is obliged to provide a social deduction for training to a specialist from the month in which he wrote the application until the end of the year.

If an employee applied for a deduction in July, then the deduction for the previous months (from January to June) is not provided, and the personal income tax does not change.

The Tax Code does not establish norms for transferring social deduction balances to the next calendar year, that is, they are not transferred, but remain unused.

If the deduction was not provided for the full amount, and the applicant had taxable income for which the benefit was not provided, then the remaining amount can be processed through the tax service by submitting a declaration (3-NDFL) for the past year to the territorial division.

List of documents for deduction when receiving a deduction from the tax office
You can use this list to receive a deduction when purchasing real estate through the tax office. You can download the list in pdf format by following this link.

Application for tax refund (through the tax office)
You can download a sample tax refund application for the tax office in doc format by following this link. By submitting this statement with your return, you will be able to receive a tax refund from the tax authorities.

Application (agreement) on the distribution (division) of the deduction for common joint property, without mortgage interest
Application (agreement) on the distribution (division) of deductions for common joint property, with interest on the mortgage
You can download a sample application in doc format by following this link. This document is not required to be notarized, nor is the presence of a second owner (the owner who is not filing the return) when filing this document.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

Documents for deduction through an employer when purchasing real estate

List of documents for deduction when receiving a deduction from an employer
You can use this list to receive a deduction when purchasing real estate through your employer. You can download the list in pdf format by following this link.

Application for deduction (from employer) to employer
You can download a sample application for an employer (or other tax agent) in doc format by following this link. With this application, having previously received a notice of the right to deduction from the tax office, you will be able to obtain a deduction from your employer.

Application for deduction (from the employer) to the inspectorate
You can download a sample application for the tax office in doc format by following this link. With this application, you can receive a notification from the tax office about the right to deduction. Next, with notification of the right to deduction, you can obtain a deduction from your employer (or other tax agent).

The agreement on the division of deductions for common joint property can be used the same as for deductions through the tax office (above).

Documents for deduction for training

List of documents for obtaining a tax deduction for training

Application for tax refund for education deduction
When receiving a deduction for training, an application for deduction is no longer required. Corresponding changes to the Tax Code were introduced by law at the end of 2009. But if you want the refunded tax to be transferred to you, you need to submit your bank account details to the tax office. Therefore, we recommend submitting an application using this template with your account details.

Documents for deduction for treatment

List of documents for obtaining a tax deduction for medicine
You can download the list in pdf format by following this link.