Contacting tax service must be supported by a written statement. If you are going to claim a tax deduction, then you should prepare the documents in advance and write an application with a request to allocate the due compensation.

We will tell you how to write an application for different types of tax payments.

General form and rules for writing an application for a tax deduction

Exists general form to apply for a refund tax deduction, which can

You can use it - or arrange the document in a different way.

Below we consider the possible options for applying, depending on the type of tax compensation.

An example of a completed application:

The document requirements are the same.

Let's determine what rules should be followed when writing a statement:

1. There must be a “header”, which indicates the name of the body to which you are applying. It is better to ask a tax representative how to enter the name of the department correctly. It also contains information about the applicant - full name, contact details, address of residence.
2. Document's name. In the middle of the line, without quotes and a dot at the end, you should write - "Application for a tax deduction" or simply "Application".
3. In the content of the document, you should enter your request, indicate what type of compensation you wish to receive, what grounds you have for this.
4. It is important to enter the personal account number and all the details banking organization where the funds will be transferred.
5. Next, do not forget to list the documents confirming the right to receive a tax deduction.
6. The date and signature are also required at the end of the document.

For the examples below, the rules are the same.

Sample and examples of application for a standard tax deduction

This type of tax compensation can be issued only for adults, but with different types of compensation:

Personal return

That is, compensation is due to the citizen who applies to the authorities.

An example of an application for a personal tax deduction:

Child return

In this case, the return is due to the child of the citizen who applied for the service. This deduction is obtained by the parents, guardians or legal representatives of the child.

1. An example of an application for a deduction for one child:

2. An example of an application for a deduction for two children:

3. Examples of claims for a tax deduction relating to three or more children:

Standard tax refund is issued once a year.

Of course, with the provision of relevant documents - for example, birth certificates must be submitted for children, and guardians or representatives must have a power of attorney issued by a notary.

Examples of application for property tax deduction

Based on these examples, you will be able to write your personal statement.

Sample 1:

Sample 2:

Sample 3:

Sample 4:

Do not forget to put the date of submission of the application and your signature at the end of the document.

Sample and examples of application for a professional tax deduction

Tax compensation can be returned to a citizen under several conditions, and not just for good work or merit.

Let's give some examples.

Application for a deduction for the creation of scientific works and developments:

Application for a refund for the creation of literary works:

Application for a deduction for the performance of work under a contract:

Application for a refund for the performance of works of literature and art:

Application for deduction in connection with entrepreneurial activity:

Other applications for possible deductions are made in the same way.

Example:

Sample and examples of an application for a social tax deduction

The general application form is as follows:

Sample 1:

Sample 2:

Sample 3:

Now you can write an application yourself and come with it to the tax office.

As a rule, if the application is written without errors, blots and corrections, then it is accepted immediately.

If you hear a refusal, demand an explanation from a specialist and ask to rewrite the document immediately.

Be sure to check all the entered data before submitting the document for consideration. This is especially true for details, because an incorrectly entered personal account number can lead to misunderstandings and refusal by the tax authorities to transfer compensation to you.

And an investment tax deduction when submitting a 3-NDFL declaration to the inspection.

With the rest of the columns of the application, such as the IFTS number (which you have to apply to), and the TIN number, the relevant articles will help you, which you can read by clicking on the links.

You can download the Income Tax Refund Application Form here.

It is presented in pdf formats and excel, which you can open on a computer and fill out yourself, or print the form and fill in the missing data with a ballpoint pen (in block letters).

There should be no problems with filling out an application for a tax deduction. You can find all the necessary data in your own documents and on our website. The main thing is accuracy and care.

Note that if you changed jobs during the year and there are several employers included in the declaration, then the number of attached applications must be a multiple of the specified sources of payments.

An application for a refund is submitted along with a completed 3-NDFL declaration, and the necessary package of documents. The declaration must be filled out either in the program and printed on A4 sheets (regular landscape sheet), or by hand on forms of the same A4 format. The first filling option is undoubtedly the leader, as it requires much less knowledge, but the choice is yours.

Sample application for a refund of the amount of overpaid tax to receive a deduction

In the header of the form, indicate your TIN. A checkpoint is not required, as individuals he is absent. Let's go down the list:

1. Application number - if this is the first appeal minus this year, we put 1.
2. Provided in tax authority. In all likelihood, you must have this information, since you filled out the declaration yourself. You can peep the IFTS number from it, or look for how to find it out in the "useful information" block.
3. We indicate our last name, first name and patronymic.
4. Payer status - if you are filing an application for a deduction, then indicate 1 as in the sample.

5. Article tax code for the refund of overpaid tax in our case 78.
6. In the column "I ask you to return" we write the number 1 twice (the amount of tax paid in excess).
7. This figure is in your declaration. This is the amount to be returned from the budget for reporting year, for which 3-personal income tax is submitted.
8. Tax period. Here you need to fill in the fields using the codes, the meanings of which are given on the last sheet of the form. We fill in the field with the abbreviation GD 00, which corresponds to the annual report, and put down 2019. This is the period for which 3-personal income tax is submitted in 2020.
9. We are looking for the OKTMO code for the tax deduction in the 2-NDFL certificate issued by your employer.
10. Code budget classification for tax refund is the same for everyone - 18210102010011000110.
11. Specify the number of pages (3) and documents attached to the application (the declaration is not considered).

12. Next, we put 1 if we contact the IFTS personally and skip the bottom three lines, they are filled in only if we send a representative.
13. We fill in the phone, put the signature and date. The day shown here must correspond to the day you applied for the refund.

14. Next, you should specify Bank details where the overpaid tax will be transferred. This information can be taken from your contract with credit institution or online banking. There you will need to find the item details for transfers and copy the information from there (I think you will figure it out). The main issue will remain the type of account (code):
02 - if the transfer will be made to a bank card (current account);
07 - if on a deposit or deposit.
15. The beneficiary's budget classification code and personal account number do not need to be filled in.

16. The third sheet is filled out only if you do not have a TIN - you will need a passport or other document.

This sample application for a tax deduction is elementary. Most hints can be found at the bottom of the form. We hope you have made the most of our educational program and easily submit the 3-NDFL declaration and return your 13%, thanks to the website.

The state provides its citizens with official income with the opportunity to reduce the amount of taxes paid. One of them is tax deductions. To reduce or refund tax payments, a certain package of documents is required to justify the reduction in the amount of tax, and an appeal to the FTS department at the place of residence or to the employer. In some cases, an additional application for tax deduction will be required.

Types of tax deductions

For payers of this tax, the legislation provides for several opportunities for obtaining deductions (TC RF, art. 218 - 221). You can reduce the amount of tax when paying for studies, medical care or buying a home. Reduces the taxable base and the occupation of a certain type of activity.

All deductions are divided into 6 groups:

1. Standard. Such a decrease tax base is provided to those who have minor children (including disabled children), participants in various military operations (their relatives), liquidators or victims of radiation disasters, bone marrow donors, etc.. The amount depends on the category of the payer and is 500 - 12,000 rubles.
2. Social. This type of deduction compensates the taxpayer for the costs of treatment, education and insurance of himself or his family members. It is possible to declare a reduction in the tax base in the amount of no more than 120,000 rubles per year. When determining the tax base, expenses paid for with money from maternity capital or reimbursed to the payer under the insurance contract.
3. Investment. Provided when selling various securities or depositing money into an investment account. Their size limit is also limited and depends on many factors. For example, when replenishing an account, a maximum of 400,000 rubles will be taken into account.
4. Property. When selling property, it can be obtained in two ways. Firstly, the income from the sale, as a taxable base, is reduced by an amount depending on the type of property (maximum 1,000,000 rubles per movable property). Secondly, to provide the tax authorities with documents confirming the costs of acquiring the property being sold. In this case, taxable income will be reduced by the entire purchase price.

When buying or building a home maximum size deduction depends on the origin of funds for the purchase of an apartment, house or land plot. Own money will give the right to reduce the personal income tax base to 2,000,000 rubles, and a loan - up to 3,000,000 rubles

1. Professional. The personal income tax base can be reduced by those who are engaged in private practice, lawyers, notaries, individual entrepreneurs, creators of various works. The amount of the reduction depends on the amount of expenses that a person has incurred in connection with the implementation of professional activities. Expenses are taken into account in accordance with the documents provided or in a certain amount from the income received, if it is not possible to confirm them.
2. Deductions for the carry forward of losses from operations with securities for future periods.

In order to be able to reduce the taxable base, the personal income tax payer must perform a number of actions.

The procedure for obtaining a deduction

After the commission of actions or an event giving the right to reduce tax payments, first of all, it is necessary to collect all documents confirming the right to a deduction. It can be financial papers, where the amounts of expenses are fixed, various agreements, as well as certificates (certificates) that indicate the basis for reducing tax amounts.

Then the payer turns to his employer, acting as a tax agent, or to the Federal Tax Service at the place of residence and asks to reduce the personal income tax base. Features of the procedure depend on the type of deduction.

When the right to standard deduction there is no need to go to the tax office. To obtain it, you need to write an application at the place of work and provide certificates or certificates confirming the possibility of tax reduction. In some cases, additional documents may be required.

For example, when moving from one employer to another during the year, you will need a certificate of income at the previous place of work. And one of his parents can receive a double tax deduction for a child by presenting a statement from the second about refusing to receive it.

It is necessary to apply to the tax service for this type of deduction only if it is received in smaller size than required by law.

For example, a mother quit her job to look after the children, but the parents did not know about the possibility of the father receiving a double deduction. In this case, after the end of the year, you can contact the Federal Tax Service and receive the missing amount in the form of a refund of overpaid tax.

After checking all the data, the tax refund will be sent to the account indicated in the application.

In all other cases, the payer chooses how he wants to receive the deduction. Through the Federal Tax Service at the place of residence, the refund of overpaid tax is carried out after completion tax period(calendar year).

Currently, you do not need to write an application for a deduction to the Federal Tax Service.

The payer submits an income declaration, where he indicates the grounds for reducing the tax base and attaches all documents that give the right to a deduction. Then you need to provide the tax account details of the bank account where the payer will receive the refund (application).

During the tax period, you can reduce the amount of tax by submitting an application to the employer. In this case, the refund amounts will be taken into account for each accrual. income tax. However, in this case, you first need to go to the tax office to obtain a document confirming the right to the deduction and its amount. This notice is attached to the application for deduction.

Applying for a deduction

The established form of the application for the deduction from the employer has not been developed. The appeal can be drawn up by analogy with other statements accepted in the office work of the organization where the payer works. An approximate sample can also be downloaded on the official website of the tax department.

If the taxpayer works simultaneously for several employers, the deduction at his choice can be granted only with one employer. – ADD THIS IS IMPORTANT

The statement states:

• Full name and position of the head;
• Full name, position and contact details of the employee who made the appeal;
• a request for a deduction, indicating the grounds for its provision (subparagraph of an article of the Tax Code of the Russian Federation);
• documents confirming the right to deduction;
• date of issue and signature of the applicant.

The address of residence in the application is indicated in accordance with the registration stamp in the payer's passport.

When applying for a reduction in the personal income tax base through the regional division of the Federal Tax Service, an application for a deduction is not issued. In this case, the package of documents consists of a declaration and supporting papers. At the same time, you need to fill out an application for the transfer of overpaid amounts.

Its form was developed by the tax department and is filled out according to certain rules. It is filled in capital block letters by hand or on a computer.

Fill in the following data:

• Full name of the payer;
• his TIN;
• address and contact phone number;
• code of the department where the application is submitted;
• the basis for the transfer (TC RF Art. 78);
• refund amount and reason (overpaid, charged, offset);
• type of budget payment (tax, fee, etc.);
• OKTMO codes and budget classification;
• the period for which the money is returned (calendar year);
• return recipient;
• banking institution where the account is opened;
• account type;
• details for the transfer (BIC, account number, its ownership);
• identity document.

When applying to the tax service for a document certifying the amount of the deduction (other than the standard one), the application indicates:

• name and address of the department of the Federal Tax Service;
• applicant's data (full name, address, telephone number);
• type of deduction and the basis for its provision (subparagraphs of articles of the Tax Code of the Russian Federation);
• the amount of the deduction for each basis;
• the employer(s) from whom the deduction will be made;
• list of documents confirming expenses;
• date and signature of the applicant.

Application examples

When applying to the regional division of the Federal Tax Service, in order to obtain a document justifying the reduction in tax payments, the application can be drawn up as follows:

In the IFTS for the Maloritsky district, Minusinsk

From Zheleznov Gennady Mikhailovich

TIN 365239874561

Passport 85 75 653265, issued by the Department of the Federal Migration Service for the city of Minusinsk on May 30, 2010

Date of birth 08/06/1983

Registration address Minusinsk, st. Nizhnekamenskaya, 65

Mobile phone: 89032576164

Application for confirmation of the right to the deduction provided for in paragraphs. 2, paragraph 1, art. 219 of the Tax Code of the Russian Federation

I ask you to confirm my right to receive a social tax deduction, in connection with the payment of a fee for studying at the Ural State University of my minor child to Zheleznov K. G., in 2019 in the amount of 37,519 rubles 22 kopecks (thirty-seven thousand five hundred nineteen rubles twenty-two kopecks ).

I will receive a deduction in the specified year from the employer:

open Joint-Stock Company"Autodigest", TIN 986532158745, checkpoint 771102101, legal address: Minusinsk, Geroev Truda Avenue, 32.

Applications:

10/12/2018 Zheleznov (G. M. Zheleznov)

Then, in the name of the head or owner of the company where the payer works, a statement of the following content is written:

General Director of CJSC "Mekhanizmy"

Rostovtsev R. G.

Merdieva Ruslan Nikolaevich

Chief specialist of the quality department

TIN (if any) 632587456321

living at the address: Nefteyugansk, st. Molodezhnaya, 36, apt. 17

Statement

I ask you to provide me with a tax deduction, on the basis of subparagraph 2, paragraph 1, art. 218 of the Tax Code of the Russian Federation, as a participant in hostilities.

I confirm the right to a tax deduction, as well as the amount of income from the previous place of work:

• A copy of the certificate of a combat veteran No256324 dated 06/02/1998;
• Certificate of accrued wages and other payments No. 23/k, dated 06/17/2018.

07/03/2018 Merdiev (Merdiev R.N.)

After approval by the manager, this document is transferred to the accountant who calculates the employee's salary for accounting when withholding tax.

Certain types of expenses professional activity or spending on education, treatment, insurance give the right to reduce the amount of income tax. A person must confirm them with documents and write an application for a refund of tax payments. This can be done at the regional division of the Federal Tax Service and at the employer. The procedure for obtaining an overpayment and the frequency of reducing the amount of income tax depends on the method of return chosen.

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

Taxpayers submit:

• application for a property tax deduction;
• to standard;
• to the 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 civil in nature, then compensation will not work.

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

If the employee plans to issue standard compensation, he must write the appropriate forgiveness in the name of 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 do the following:

1. At the time of the onset of the right to receive money, prepare an appeal, form a package of required documentation and contact the territorial IFTS.
2. Get a notification from the tax office about the right to compensation.
3. Provide notice to accountant. From the moment the notification is given, the employee receives his wages without withholding 13% of personal income tax until the full calculation of the required amount.

When contacting the IFTS

You can receive compensation for expenses incurred by contacting the territorial IFTS. The appeal is formed both in paper form (handed over to the inspector personally or by mail), and in electronic form(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. New form applications 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 IFTS

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

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

A complete list of documents that are submitted as part of an application for NV to the IFTS is presented in the article.

The Inspectorate reviews the received documentation and conducts a desk audit within 3 months. With a positive decision cash are transferred to the current account specified by the taxpayer in the application within 30 days.

When paying personal income tax to the budget, we have the right to return part of it in the form of deductions. Each taxpayer, under different circumstances, is entitled to standard, property deductions, deductions for treatment, tuition fees, social and professional deductions.

Previously, along with the 3-NDFL declaration, an application was submitted for tax deductions. This is not required today. If you are entitled to a deduction, and you wish to return part of the tax paid earlier to the budget, you can apply for a tax refund along with the declaration without waiting for the verification of the correctness of 3-NDFL.

There is no regulated form of this document, however, there is a sample recommended for filling, which you can also download on our website. Its filling starts from the upper right corner. Here you should indicate to whom the document is addressed - name tax office, name of its leader. This information can be found on the official website of your inspection or clarified by phone.

In the main part of the document, indicate the amount of previously paid tax to be refunded and your bank details where you should transfer it. The tax is refunded exclusively by transfer, so if you do not have bank card or invoices, you will have to issue them.

A completed application, documents confirming the right to a deduction and a 3-NDFL declaration are submitted to the inspection as a single set.

Tax deduction application form free download: All forms

• Tax refund application form.doc

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