Social deductions are a personal income tax benefit. The use of social deductions for personal income tax allows the taxpayer to return (or not pay) part of the tax. In other words, deductions for personal income tax reduce the tax base and, thereby, the amount of tax on the income of an individual is proportionally reduced.

The use of social deductions for personal income tax is a taxpayer’s right, not his obligation. That. An individual taxpayer independently makes a decision on the application (or non-application) of a deduction.

Social deductions allow you to reduce the taxpayer's real expenses for his social needs.

When can you receive a social deduction for personal income tax?

Social deductions are provided if the taxpayer himself has incurred the following expenses:

1. for charitable purposes and donations;

2. for your own education, as well as the education of your children, wards, brothers and sisters;

3. for your own treatment, as well as the treatment of your spouse, parents, children and wards;

4. for insurance:

• non-state pension provision (NGPO),
• voluntary pension insurance (VPS),
• voluntary life insurance (VLI) under contracts concluded for a period of at least five years,
• to pay additional insurance contributions for a funded pension;

5. to undergo an independent assessment of your qualifications.

Types of social deductions for personal income tax

No.	Type of social deduction	Deduction amount	Who provides it and the conditions for receiving the deduction
1	Donations (clause 1, clause 1, article 219 of the Tax Code of the Russian Federation)	No more than 25% of the amount of income subject to taxation	No more than 25% of the amount of income subject to taxation Provided only at the end of the tax period when submitting a declaration to the Federal Tax Service
2. Training (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation):
A	Payment for taxpayer training		Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them
b	Payment of education by the taxpayer-parent of his children under the age of 24 years	In the amount of actual educational expenses incurred, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee)	Training - full-time in educational institutions. Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer's right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them
V	Payment of tuition by a taxpayer-guardian (taxpayer-trustee) for the education of his wards under the age of 18 (former wards - up to 24 years old)		Training is full-time in educational institutions. Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer contacted the tax agent to receive them. The right to receive a deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their former wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for the education of these citizens under the age of 24
G	Payment of education by a taxpayer - brother (sister) for education of a brother (sister) under the age of 24		Training is full-time in educational institutions. Provided at the end of the tax period upon submission of a declaration to the Federal Tax Service or a tax agent, subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive a social tax deduction issued to the taxpayer by the tax authority. The deduction is provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them
3. Treatment (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation):
A	Payment for medical services and/or the cost of medications	In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000)	Payment by the taxpayer for his own treatment, treatment of his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18. List of medical services and medications approved. Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 “On approval of Lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts of payment for which from the taxpayer’s own funds are taken into account when determining the amount of social tax deduction.”
b	Amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts	In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000)	Payment by the taxpayer for his own insurance, as well as for his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18
V	Expensive treatment	In the amount of actual expenses incurred	List of medical services and medications approved. Decree of the Government of the Russian Federation dated March 19, 2001 No. 201
4. Contributions under insurance contracts (clauses 4, 5, clause 1, article 219 of the Tax Code of the Russian Federation):
A	Pension contributions under the NGPO agreement (agreements) concluded by the taxpayer with a non-state pension fund	In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000)	An agreement was concluded by a taxpayer with a non-state pension fund in its favor and (or) in favor of family members and (or) close relatives in accordance with the RF IC (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full-born and half-siblings (who have a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship). Deductions are provided either by the Federal Tax Service, or can be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses and provided that contributions were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer
b	Insurance premiums under the traffic insurance contract(s) concluded with an insurance company		The agreement was concluded by the taxpayer in his own favor and (or) in favor of his spouse (including widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship). Deductions are provided or by the Federal Tax Service , or may be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses and provided that contributions were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer
V	Insurance premiums under the agreement (agreements) of home insurance, if such agreements are concluded for a period of at least five years, concluded (concluded) with an insurance organization		Voluntary life insurance contract, if such contracts are concluded for a period of at least five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship). Deductions are provided either by the Federal Tax Service, or can be provided to the taxpayer before the end of the tax period when he submits a written application to the employer - tax agent, provided that the taxpayer submits to the tax agent confirmation of the taxpayer’s right to receive social tax deductions issued to the taxpayer by the tax authority
G	In the amount of additional insurance contributions paid by the taxpayer during the tax period for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings”		Payment by the taxpayer of contributions in his favor. Deductions are provided either by the Federal Tax Service, or can be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses and provided that contributions were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer
5.	Payment for an independent assessment of your qualifications (clause 6, clause 1, article 219 of the Tax Code of the Russian Federation)	In the amount of actual expenses incurred, but not more than 120,000 rubles. (included in the limit of RUB 120,000)	Provided only at the end of the tax period upon submission of a declaration to the Federal Tax Service

Working pensioners and pre-retirees who receive income subject to income tax (NDFL) at a rate of 13%, like other employed Russian citizens, have the right to a reduction in the tax base - receiving a tax deduction on the grounds provided by law. Among them, the Tax Code (TC) of the Russian Federation provides for a separate category of “social” grounds on which a pensioner can be partially exempt from paying income tax.

Tax deduction for charity

The pensioner is given the opportunity to return part of the tax for expenses that were directed to charity. Such a deduction, according to paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, provided in full, sent in the form of monetary assistance:

• religious and charitable institutions;
• socially oriented non-profit organizations;
• non-profit institutions operating in the field of culture, science, sports, education, social and legal support for people, animal protection and the environment, etc.

A deduction for expenses aimed at charitable purposes is provided in the full amount of monetary assistance, but no more than 25% of annual income received by a pensioner. A citizen has the right to submit a declaration to receive this type of benefit at any time during the tax period.

Tax refunds for funds donated to charity cannot be made in the following cases:

1. If assistance was provided to an individual.
2. The expenses involved the citizen receiving some kind of benefit, rather than providing disinterested assistance (for example, in exchange for advertising, receiving some property).
3. The funds were transferred not directly to the institutions, but to their foundations.

Tax deduction for life insurance and contributions to non-state pension provision (in non-state pension funds)

Pensioners can also get their personal income tax refunded from expenses paid in the form of contributions according to contracts:

• for non-state pension provision in non-state pension funds;
• for voluntary pension insurance in insurance companies;
• for voluntary life insurance (with an insurance period of at least 5 years).

You can receive a social tax deduction under such agreements even in cases where contributions have been paid under them not for your own benefit, but for the benefit of family members or close relatives(a complete list of such persons is established by clause 4 of article 219 of the Tax Code of the Russian Federation).

The maximum amount of expenses from which personal income tax can be returned when paying the appropriate contributions is also 120 thousand rubles(taking into account other deductions issued, for example, for training, treatment, etc.).

• To receive a tax refund, you must also prepare a set of documents and a 3-NDFL declaration and submit them to the tax authority at your place of residence.
• If contributions under contracts are paid by deducting them from the salary of a working pensioner, then deductions can be obtained directly from the employer by sending him a corresponding application.

Tax deduction from the funded part of the pension

Pensioners participating in the program and paying additional contributions to the program can apply for a deduction for the costs of paying them. The maximum amount of expenses in combination with other types of deductions (for example, , etc.) is 120,000 rubles.

• A pensioner can submit a tax refund return for this purpose at any time during the tax period.
• The declaration is under review up to 3 months from the date of submission of documents to the tax authority.
• You can return personal income tax for paid contributions within 3 years from the date of payment based on the results of the year in which contributions to the funded part of the pension were made.

If contributions to a funded pension for a pensioner were paid by his employer, then the social tax deduction in this case will not be provided.

Sections:

Have you ever thought about how much of your salary you contribute to the state annually? As you know, in addition to transferring fees to the Pension Fund, the Federal Social Insurance Fund of Russia and the Federal Compulsory Medical Insurance Fund (in the amount of 30% of the employee’s salary), the employer is obliged to withhold personal income tax (NDFL) directly from the employee’s salary in the amount of 13%. It would seem that this money is lost forever for the employee. However, they can be returned from the government's pocket to your own as a tax deduction. You can expect a refund of all or part of the tax if the employee incurred expenses for:

• purchase of housing;
• education;
• treatment;
• donations to charitable, non-profit and religious organizations;
• additional pension provision;
• performing transactions with individual investment accounts;
• and also in many other cases.

The GARANT.RU portal will tell you about the procedure, amounts and timing of obtaining tax deductions in various situations.

General characteristics of tax deductions for individuals

The tax deduction amount is the amount by which the tax base can be reduced. For example, if an employee’s salary specified in his employment contract is 10 thousand rubles, then this amount is the taxable base for personal income tax. Without the use of tax deductions, the employer will withhold tax from her in the amount of 13% (1.3 thousand rubles), and the employee will receive only 8.7 thousand rubles.

If an employee has a tax deduction for any reason, for example, in the amount of 6 thousand rubles. for training, then the employer will withhold personal income tax from the amount of wages minus the amount of tax deduction, that is, from 4 thousand rubles. In this case, personal income tax will be only 520 rubles. and the employee will receive 9,480 rubles.

Most tax deductions can be obtained directly through the employer, as indicated in the example above. But for large deductions (for example, a tax refund when buying an apartment), it is sometimes more convenient to receive the entire tax refund amount directly to a bank account through the tax office.

Tax legislation provides for several types of personal income tax deductions:

• standard tax deductions that are provided to various categories of citizens, including beneficiaries ();
• social tax deductions in connection with expenses, in particular, for training, treatment, co-financing of pensions, etc. ();
• investment tax deductions that apply to certain securities transactions and individual investment accounts ();
• property tax deductions provided in connection with the sale of property, purchase of housing and payment of interest on mortgage loans ();
• tax deductions when carrying forward losses from transactions with securities and transactions with derivative financial instruments ();
• tax deductions when carrying forward losses from participation in an investment partnership ();
• professional tax deductions, to which individual entrepreneurs, lawyers, notaries, etc. are entitled ().

We must remember that if you want to apply a deduction, you will need to file a return anyway.

We also emphasize that non-residents, as a general rule, are not entitled to standard, social and property deductions (). Let us remind you that tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ().

Tax deductions are provided on the basis of a written application and documents confirming the right to such deductions.

Standard tax deductions

Standard deductions for working citizens are provided by the employer. In other words, one of the tax agents who are the source of payment of income, at the choice of the taxpayer.

The standard personal income tax deduction is provided to the employee from the beginning of the calendar year, even if the application was submitted later. As a general rule, a standard personal income tax deduction is provided to the taxpayer based on his application for each month of the tax period ().

Standard tax deductions are also provided:

• in the amount of 3 thousand rubles. (Chernobyl survivors, disabled people of the Great Patriotic War, disabled military personnel of groups 1, 2 and 3);
• in the amount of 500 rubles. (Heroes of the USSR, Heroes of Russia, awarded the Order of Glory 3 degrees, participants of the Great Patriotic War, disabled people since childhood, disabled people of groups 1 and 2, etc.).

Social tax deductions

If the tax deduction is not used in full during a calendar year, the balance can be carried forward to the next year.

Sale

The taxpayer has the right to a tax deduction, in particular, in amounts received from the sale of housing or land plots and their shares.

As a general rule, if such real estate has been owned for more than three or five years, then such income is not subject to tax. If less, then the taxpayer has the right to receive a deduction in the amount of no more than 1 million rubles.

The deduction is provided in amounts received during the tax period from the sale of other property owned by the taxpayer.

If the property was owned by the taxpayer for more than the minimum period, then such income is not subject to tax. In this case, you do not have to submit a declaration.

It must be borne in mind that these provisions do not apply to income received by individuals from the sale of securities, as well as to income from the sale of property directly used by individual entrepreneurs in business activities.

If the property has been owned for less than three years, a person has the right to claim a deduction in the amount of no more than 250 thousand rubles.

Instead of using the right to receive a property tax deduction, the taxpayer has the right to reduce the amount of taxable income by the amount of expenses associated with obtaining this income. In this case, expenses must be documented.

Purchase

The taxpayer has the right to a tax deduction for the amounts spent on the purchase of housing. The deduction is provided for an amount not exceeding 2 million rubles. If the taxpayer, when receiving a property tax deduction, did not use it in the amount of the maximum amount, the balance of the tax deduction until it is fully used can be taken into account when receiving a deduction in the future for new construction or the purchase of another residential property in Russia. Thus, the unused balance of the deduction is transferred not only to the following periods, but also to other objects.

At the same time, the balance of the deduction declared when purchasing housing before January 1, 2014 cannot be transferred to other properties ().

To confirm the right to such a property deduction, you must provide along with the application:

• housing purchase agreement;
• document on ownership of housing and an act of transfer of housing to the taxpayer;
• payment documents drawn up in the prescribed manner and confirming the fact of payment of funds by the taxpayer (receipts from the seller about receipt of cash, receipts for receipt orders, bank statements about the transfer of funds from the buyer’s account to the seller’s account, sales and cash receipts, acts on the purchase of materials from individuals persons indicating the address and passport details of the seller and other documents), etc. ().

Also, a home buyer can receive a property tax deduction in connection with the payment of interest on mortgage loans up to RUB 3 million. This deduction is provided in relation to only one piece of real estate (,). Interest deduction is provided if there are documents confirming the right to receive the deduction, a loan (credit) agreement, as well as documents confirming the fact of payment of funds by the taxpayer in repayment of interest.

Professional tax deductions

Individuals carrying out entrepreneurial activities without forming a legal entity, as well as notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance with the procedure established by current legislation, are entitled to receive these tax deductions. They can reduce the amount of their taxable income by the amount of documented expenses.

Please tell me whether there are restrictions on filing declarations for the provision of social deductions for education and whether it can be submitted at any time of the year. Can I provide bank details of any bank for a refund?

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as when the taxpayer submits documents confirming his actual expenses for education. In this case, the indication in the contract for the provision of paid educational services of information about the license is a sufficient basis for proving its existence ( ).

The taxpayer also attaches to the listed documents:

• a training agreement with an educational institution licensed to provide relevant educational services;
• information on , confirming the amount of income received and personal income tax actually paid for the reporting tax period.

Social tax deductions specified in , are provided when the taxpayer submits a tax return to the tax authority at the end of the tax period, and before the end of the tax period, a social deduction for training can be obtained by contacting your tax agent (for example, an employer), subject to confirmation of the taxpayer’s right to receive social tax deductions by the tax authority ( Tax Code of the Russian Federation). To obtain the necessary confirmation, you must submit a corresponding application to the tax office according to the recommended ( ).

MATERIALS ON THE TOPIC

For an example of filling out an application to confirm the taxpayer’s right to receive social tax deductions provided for (in terms of social tax deductions in the amount of insurance premiums under a voluntary life insurance agreement (agreements)), please read the document prepared by experts from the Garant company.

When can I get my tax refund?

An application for a refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount (). In other words, if a taxpayer filed an application for a deduction in 2019, then he will be able to receive a deduction from income of previous periods only for 2018, 2017 and 2016. In this case, the moment of purchasing the apartment does not matter, since there are no restrictions on the period for applying for a deduction on this basis (). If the right to a tax deduction arose in 2019, then it will not be possible to receive a tax refund for the periods preceding this year - its balance can be carried over to subsequent tax periods until they are fully used. However, this rule does not apply to pensioners who, when purchasing housing, have the opportunity to transfer the balance of the property deduction to the three tax periods immediately preceding its occurrence ().

Note that if the amount of tax deductions in a tax period exceeds the amount of income taxed at a rate of 13%, in this tax period the tax base is considered equal to zero. In this case, the difference between the amount of tax deductions in this tax period and the amount of income taxed at a rate of 13%, as a general rule, is not carried forward to the next tax period (). The difference between the amount of tax deductions and the amount of taxable income can only be transferred for property tax deductions.

You should know that property tax deductions are provided either when the taxpayer submits a declaration at the end of the tax period (calendar year), or before the end of the corresponding tax period - in this case, the deduction is provided by tax agents (usually the employer).

Where to go to receive a property or social deduction?

Currently, there are two options for obtaining a tax deduction: either through the tax office or through the employer.

In the first case, you can apply for a deduction only after the end of the year in which the expenses claimed for the deduction were incurred. In this case, the refundable tax amount will be transferred to the taxpayer's bank account.

To receive a tax deduction through an employer, there is no need to wait until the end of the year in which the taxpayer incurred expenses. In this case, the employer simply will not withhold personal income tax at a rate of 13% from the employee’s salary.

If the taxpayer decides to apply for a deduction to the employer, he first needs to obtain confirmation from the tax authority about the right to the deduction. To obtain the necessary confirmation, you must submit a corresponding application to the tax office according to the recommended (). The corresponding application can be submitted either in person by visiting the tax office, or through the personal account of the taxpayer - an individual.

To receive a deduction, you must contact your employer with the appropriate written notice.

In accordance with the current tax legislation, in case of payment for treatment or medicines, citizens can claim a tax deduction or, in other words, get back some of the funds spent on treatment.

A deduction is a part of earnings that is not subject to tax. Thus, if you have an official place of employment (and deduct personal income tax) and paid for the treatment of one of your relatives or your own, then you have the right to return part of the money, namely up to 13% of the amount of costs for the medical services provided to you.

Who is entitled to a deduction for treatment?

It is possible to apply for a tax deduction for treatment in the following cases:

1. payment for medical services

• for the treatment of one of the relatives (minor children, parents of the spouse), as well as for their own treatment in medical institutions of the Russian Federation;
• the services provided are included in the list of medical services for which a deduction is provided (the list was approved by Resolution No. 201 of March 19, 2001).
• the treatment was carried out in a licensed institution;

1. When paying for medications, if:

• you paid for medicines prescribed by a doctor for yourself or one of your relatives from your personal funds;
• paid for medications are included in the list of medications for which deductions are possible (the list is approved by Government Decree No. 201);

1. In case of payment for insurance (voluntary), if:

• an insurance premium has been paid under a health insurance contract for yourself or for one of your close relatives (parent, minor child(ren);
• the insurance contract only provides for payment for treatment;
• The insurer company with which the contract is concluded has a license to carry out the corresponding type of activity.

The procedure for obtaining a deduction for treatment

The process of applying for a personal income tax deduction for treatment includes the following steps:

• collection and submission of necessary documents to the tax authority. If copies are presented, you must also have their originals with you;
• verification of MIFTS documents (its period is up to 90 days). After its completion, the taxpayer is sent a notification with the results of the audit within 10 days;
• transfer of funds to the applicant, if the tax authority makes a decision in his favor - within 30 days.

List of documents required to receive a tax deduction for treatment

• A properly completed declaration (according to Form 3-NDFL);
• Certificate of actual income (according to 2-NDFL form). Issued by the accounting department at work;
• Passport (original + copy).
• Application for deduction indicating the account details where the funds will be transferred;
• Agreement with a medical institution with the prescribed cost of treatment (photocopy certified by the taxpayer);
• License of a medical institution for the right to carry out activities (copy);
• A certificate from the medical institution confirming that the treatment was actually paid for;
• In the case of treatment in a sanatorium, a similar certificate indicating the cost of treatment;
• Payment documentation for payment of medical services - copies.

If you have any difficulties preparing and sending to the tax office all the necessary documents for processing a personal income tax deduction, or you do not know how to correctly fill out an application for a deduction, then our on-duty online lawyer is ready to provide you with prompt assistance in this matter.

Additional documents:

1. For deductions for medications.

• Prescription form No. 107-1/у marked “For the tax office, taxpayer identification number”, written out by the attending doctor.

1. For insurance deduction.

• policy (copy certified by the taxpayer);
• license of the insurance company for the right to carry out the relevant activities (copy);

1. Deduction for treatment expenses of one of the relatives.

• birth document - copy (in case of deduction for children);
• marriage document - a copy (in case of deduction for the spouse);
• your birth certificate - a copy (in case of deduction for a parent).

Amount of deduction in 2019

The amount of deduction for treatment expenses is calculated for the year and depends on the following factors:

You will not be able to return more money than you paid in personal income tax (up to 13% of the official salary).

Up to 13% of the paid cost of treatment/medicines is subject to refund, but not more than 15,600, which is caused by the limitation of the maximum amount of compensation at 120 thousand rubles. (13% * 120,000 = 15,600).

Moreover, this restriction applies to both deductions for expenses associated with treatment and other social deductions. The total amount of all required deductions (pension contributions, study, treatment) should not exceed 120,000(that is, you will be able to return the maximum - 15,600 rubles for all due deductions). Such a way the maximum amount of social tax deduction as of 2018 is 15,600 rubles.

There is a list of expensive medical services that are not subject to size restrictions. This way you can get 13% of the full cost of services provided (in addition to other social deductions). you can check out this list of expensive medical services.

Example: Citizen Sidorov had his teeth treated for 140,000 rubles in 2014. and performed a paid expensive operation in the amount of 200,000. The citizen’s income for 12 months amounted to 500 thousand rubles, and the tax amount was 62,000. Since dental treatment is not considered expensive, the maximum deduction for it will be equal to 120 thousand rubles. The operation is an expensive type of treatment, so there are no restrictions on the amount of deduction. Thus, for 2014, Sidorov is entitled to a refund of 41,600 rubles. 13% * (200,000 + 120,000), and due to the fact that the tax was paid more than 41,600 rubles, he has the right to return the entire amount at once.

In order to determine whether you are entitled to a deduction, you should refer to government decree No. 201, according to which the amount of tax deduction for treatment expenses includes payment for services for rehabilitation, prevention, diagnosis, treatment, in the provision of outpatient and outpatient medical care. help.

A complete list of types of medical care can be found in the General Russian Classifier OK 004-93.

So, a person has the right to receive a deduction if:

• It officially operates on the territory of the Russian Federation;
• Receives a salary taxed at a tax rate of 13%;
• The medical institution where the treatment was carried out must have a license to carry out the relevant activities;
• The person claiming the deduction has presented documents confirming the fact of payment for treatment services;
• The citizen paid for treatment from personal funds.

Mr. Ivanov paid 50 thousand rubles for treatment in 2013.

His total income for this year is 600 thousand. (12 months*50,000).

The amount of income tax for the year is 78 thousand rubles. (13%*600,000).

Ivanov decides to apply for a deduction in 2014. He will be able to receive - 6,500 rubles. (13%*50,000) - in full, since he paid personal income tax - 78,000.

It should be recalled that the deduction is limited to an amount of 120 thousand. And if, say, a citizen paid for treatment for 150 thousand, his deduction would be 15 thousand 600 rubles (13% * 120 000).

Children get sick much more often than adults; as a rule, their parents have to pay for medical services for them. According to Russian law, the child's parents, as well as his officially appointed guardians, have the right to receive a tax deduction if treatment was paid for in licensed medical institutions. An important aspect is the age of the child - he must be no older than 18 years old. Otherwise, parents will not receive a deduction for the treatment of their child. When submitting documents to the tax office, it is important to include confirmation of the fact that the person is the parent or legal representative of the child.

Example: Citizen Sidorov in 2015 paid 70 thousand rubles for treatment of his 14-year-old daughter at a medical center. Sidorov’s income for this year amounted to 480 thousand. (12 months*salary 40,000). Income tax for 12 months of Sidorov is 62,400 (13% * 480,000). Since the child is under 18 years of age, the citizen has the right to take advantage of a deduction for the costs of his daughter’s treatment. The amount eligible for return will be: RUB 9,100. (13%*70,000). Due to the fact that in 2015 the girl’s father paid personal income tax of more than 9,100, he has the right to a deduction in full.

Deduction for treatment of parents, spouse

It must be remembered that when paying for the treatment of relatives, the contract must be drawn up in the name of the person who wants to receive the deduction.

Example: The man paid for the treatment of his wife; the contract must be executed in the name of the patient’s husband, as well as all payment documents.

In some cases, people, having the necessary amount of money, are not able to pay for their own treatment, in particular due to injury, since they are deprived of the opportunity to move freely. In such situations, payment may be made by family members or friends.

When treatment is paid for by friends, acquaintances, or a spouse who is not officially married to the taxpayer, it is quite difficult to obtain a deduction, but it is still possible. A citizen has the right to entrust another person with paying for his treatment, that is, to issue a power of attorney for him. According to the explanation of the Federal Tax Service of Russia, this power of attorney does not have to be formalized by a notary, but can simply be certified, for example, by the chief physician of a medical institution.

Next, the citizen can apply for a deduction by presenting to the tax authority a power of attorney issued in his name, as well as a complete package of documents, in particular a payment order (receipt, etc.), in which the authorized person is indicated as the payer.

Deduction for resort and sanatorium treatment

Current legislation makes it possible to reduce the amount of a person’s expenses for resort and sanatorium treatment, subject to one condition: the treatment was received in a sanatorium that has a license to carry out the corresponding type of activity.

Example: Mr. Kuznetsov purchased a ticket to a sanatorium, where he underwent a full course of treatment. Upon departure, the institution issues him a certificate in the established form about the cost that Kuznetsov spent on his own treatment. This amount includes the cost of all procedures (in particular dietary meals) provided for in the voucher plus the prices of paid additional medical services.

Let's assume that the cost of one day of treatment in a sanatorium is 2000 rubles. The course of treatment is 14 days. The cost of a paid additional service is 1000 rubles. In total, Kuznetsov spent 29,000 ((2000 x 14) + 1000) on treatment. Thus, the deduction amount will be 3,770 rubles (29,000 * 13%), provided that the amount of personal income tax paid exceeds the cost of treatment.

If you need help or advice on how to process a personal income tax refund for social services, our on-duty lawyer online is ready to promptly answer all your questions.

A social tax deduction is provided to the taxpayer when certain expenses arise during the past tax period. To receive it, you must correctly fill out an application and attach documents confirming your right to payment.

What is social tax deduction?

What a social tax deduction is and the rules for its provision are described in. According to this regulatory act, a tax deduction is a part of a citizen’s income that is not subject to the personal income tax rate. In this way, you can return part of the amount of money spent on certain purposes.

Only officially employed individuals can count on the deduction. The main condition is the regular deduction of taxes according to the amount of income received.

For the first time, citizens of the Russian Federation received the right to a tax deduction in 2000. From that moment on, the normative act was repeatedly subject to changes and additions.

Classification

The deduction is provided to people who, over the past tax period, spent part of their income in one or more “preferential” areas:

• charity;
• treatment;
• education;
• for additional contributions to the funded part of the pension.

Each direction has its own characteristics and a certain amount of social deduction.

Charity

The deduction is available to individuals who have donated a sum of money to charity in the form of assistance during the year:

1. charitable organizations;
2. religious organizations operating within the framework of the law and having permission to provide services in this area;
3. non-profit organizations for the purpose of creating or replenishing existing endowment capital;
4. non-profit social organizations providing assistance to socially vulnerable categories of the population;
5. non-profit organizations that work in the field of science, education, enlightenment, human rights protection, and healthcare.

The amount of personal income tax deduction in this case cannot exceed 25% of the taxpayer’s income.

If the tax deduction was not used during the year, the balance is not carried over to the next period. This rule is provided for in paragraph 1 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation.

In some cases, it will not be possible to issue a deduction:

• if the recipient of charity is an individual;
• if funds are transferred not to the organization directly, but to funds created by it;
• if charity is carried out for the purpose of personal gain (for example, in exchange for property).

To apply for a tax deduction, you must contact the tax authority at the end of the tax period. To do this, fill out a declaration and attach documents confirming the expenses for charity. These include:

• an agreement concluded with a charitable organization, which specifies the details of the payer and the amount of the contribution made (an act of acceptance and transfer of the charitable contribution is attached to the agreement);
• any payment document confirming the transfer of funds to the account of a charitable or non-profit organization (the recipient’s details are taken into account, where the name of the company is indicated);
• a document confirming the status of the organization that becomes the recipient of the payment;
• certificate in form 2-NDFL indicating income for the past tax period.

Education

Social tax deductions can be obtained when paying for your own education, as well as for the education of children under the age of 24, sisters and brothers.


This type of deduction has several features.

• The deduction applies to training in any educational institution, including kindergartens and courses. But it can be issued provided that the educational institution has a license confirming its status.
• The taxpayer must have on hand all payment documents confirming the actual payment for studies. In this case, the deduction is issued only to the person whose data is indicated in these documents. If a citizen pays for the education of children or brothers and sisters, then he must personally contribute funds and keep receipts.
• A deduction for obtaining education for yourself is provided for any form of education. For children or brothers, sisters - only in person.

Social size deduction depends on two parameters:

1. the amount of taxes paid for the past period (the deduction cannot exceed this amount);
2. the amount paid for training (the deduction implies a return of 13% of the amount spent).

The law also provides for limits. So, if a citizen studies independently, then an amount not exceeding 120,000 rubles is subject to deduction. In this case, you will get back 15,600 rubles (13% of 120,000 rubles). For a child’s education, the maximum deduction is 50,000 rubles, and only 6,500 rubles can be returned (13% of 50,000 rubles).

You can apply for a deduction at the same time for your education and the education of your children, brothers and sisters.

Receiving a tax deduction is made after submitting a declaration and documents confirming the fact of payment for training.

Treatment

The state returns part of the amount spent on treatment and the purchase of medicines. This is done through a tax deduction, which is provided to taxpayers who are able to confirm income and payment for medical services.

This type of social deduction is provided only under a number of mandatory conditions.

• Treatment and purchase of medicines was carried out in a licensed institution.
• The type of treatment indicated in was received, which was approved by Decree of the Government of the Russian Federation No. 201 of March 19, 2001.
• You can apply for a deduction for your own treatment, as well as medical services provided to spouses, minor children, brothers, sisters and parents.
• The payer has documents confirming payment for medical services.

You can apply for a deduction from your employer or the tax office. In the first case, the refund is carried out in parts, in the second – in full. When registering with an employer, 13% of the amount spent on treatment will be returned from wages (more precisely, income tax will not be deducted until the required amount is reached). The tax office makes a refund in cash equivalent through a non-cash transfer to the applicant's bank account.

The amount of social deduction depends on the type of treatment received. If it is ordinary, which is confirmed by code “1” in the certificate issued by a medical institution, then the maximum you can return is 13% of 120,000 rubles spent on the services of a healthcare organization. If the certificate contains code “2”, then this indicates that expensive treatment was provided, the amount of deduction for which is not limited. For example, a citizen spent 500,000 rubles on an operation. A refund of 13% will be made from it, which will amount to 65,000 rubles. In this case, in a year you can only receive the amount that was paid by the applicant as taxes. The balance is carried over to the next year.

There are also nuances in how to get a deduction for expensive treatment. Registration is possible subject to several conditions:

• consumables purchased during the provision of medical services are included in the list approved by the Government;
• the medical institution where treatment is carried out does not have free consumables and medications required by the patient;
• a certificate was issued confirming the provision of expensive treatment;
• a certificate intended for the tax authorities was issued.

You can claim your right to a refund of part of the amount spent within 3 years from the date of receiving medical services.

Cumulative part of pension

The deduction is provided to taxpayers who replenish the funded part of their pension from their own funds. If the replenishment was carried out by the employer, then a refund is not allowed. The right to apply for a deduction is retained by the taxpayer for 3 years.

The maximum amount of additional contributions in combination with expenses for treatment and training is 120,000 rubles.

For registration, you will need a document confirming the replenishment of the funded part of the pension, as well as a 2-NDFL certificate and a declaration.

How to register with an employer?

To apply for a deduction from an employer, you must prepare a package of documents. It includes:

• an application drawn up at the territorial branch of the Federal Tax Service;
• payment documents confirming expenses for the past tax period;
• After consideration of the application, the Federal Tax Service issues a document confirming the right to a refund of part of the amount paid. This document is also given to the employer.

When contacting your employer, you will need to write a statement indicating your right to a refund of part of the amount spent. After review, the documents are transferred to the accounting department. After this, the tax base is reduced.

How to register with the tax office?

The advantage of contacting the Federal Tax Service directly is the opportunity to receive the due amount in cash immediately. Disadvantages include long processing times for documents and a high probability of refusal. You can save yourself from unnecessary red tape and turn to specialists who, for a fee, will take responsibility for preparing documents and contacting the tax service.

You must contact the Federal Tax Service at the end of the tax period (year) with a set of documents:

• declaration 3-NDFL;
• certificate 2-NDFL prepared by the employer;
• statement;
• payment documents;
• an agreement with the institution where the funds were sent.

If you need to receive a deduction after paying for treatment or education of relatives, then a marriage certificate or birth certificate is also attached, depending on the degree of relationship.

The application must indicate the bank details where the money will be transferred.

A 30-day period is allotted for consideration of documents, after which the applicant is sent a notification with approval or refusal. In the second case, the reason must be indicated. As a rule, tax authorities refuse if the necessary documents are missing or the application (declaration) is incorrectly drawn up. After the errors are corrected, the documents are submitted again.

Sometimes it happens that tax authorities refuse for no apparent reason. In this situation, we recommend contacting a lawyer or going straight to court. But it is advisable to do this provided that the applicant actually has the right to a refund of the tax paid.

So, the social tax deduction is provided to individuals as a refund of part or the full amount of taxes paid. This right arises when receiving paid medical services, training, charity and independent contributions to the funded part of the pension. You can apply for a deduction from your employer or the tax office.