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 the return of previously paid personal income tax 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 provided, the employee receives his salary without withholding 13% of personal income tax until the required amount is fully calculated.

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. A 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 / [email protected](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. If the decision is positive, the funds are transferred to the settlement account specified by the taxpayer in the application within 30 days.

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 and excel formats, 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, since individuals do not have one. Let's go down the list:

1. Application number - if this is the first appeal minus this year, we put 1.
2. Provided to the 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 of the tax code for the return 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 the reporting year for which 3-NDFL 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. The budget classification code 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 indicate the bank details where the overpaid tax will be transferred. This information can be taken from your agreement with a credit institution or in an online bank. 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.

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Samples of applications for tax deduction

ATTENTION! View the completed sample application to the IFTS for a tax deduction for treatment:

You can DOWNLOAD sample tax returns from the links below:

How to write a document

There are two methods for obtaining a tax deduction.

The first is to file an application with the tax authorities. In this situation, an application for a deduction is created in the prescribed form. First, information about the tax authority to which the application is sent, as well as information about the taxpayer who claims the deduction, is indicated.

Next, the name of the document is indicated - “Statement”, after which its essence is narrated. Based on the norms of the Tax Code, the taxpayer asks to return the amount of overpaid tax, naming the year for which he intends to receive a refund, as well as the amount.

In addition, it is necessary to indicate in the document the details of the bank account to which the applicant would like to receive the payment.

The second method is to issue a property, and from January 1, 2016, a social tax deduction through your own employer. However, in this case, you still have to visit the tax office several times in order to receive a notification that confirms the right to a deduction, and also after a certain period of time to pick it up.

At the top of the application, the same information is written as when applying for a deduction through the tax authorities. Below is the text in which the applicant asks for confirmation of his own right to a property or social deduction. At the bottom of the document is a signature, transcript and date of compilation.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

After you managed to get a notification from the tax authorities, you need to draw up an application for a deduction from the employer. At the top, standard information is indicated: information about the employer, full name, TIN and place of residence of the applicant.

Next, the word “statement” is affixed and below is its content. In it, the employee asks for a deduction, and also indicates information about the presence of a notice of the right to a deduction. At the bottom of the application, the date and signature with the decryption of the submitter are affixed.

What are the deductions

Personal income tax must be paid to each individual receiving income. You can reduce its value by applying the right to a tax deduction. For some of them, an employee can apply directly to his employer.

Receiving remuneration for his work, an employee-resident of the Russian Federation pays personal income tax in the amount of thirteen percent.

Income tax can be reduced if you apply to your employer for various types of tax deductions:

• standard;
• property;
• social;
• professional.

Watch the video. Tax deduction when buying an apartment:

Applying to an employer

The main condition for obtaining a tax deduction from the employer is the officially registered employment of the employee. If the relationship with the employer is formalized within the framework of a civil law contract, and not an employment contract, then you should not count on compensation.

Through the employer, it will be possible to issue a standard, property, social and investment deduction.

If the employee intends to issue a standard deduction, he should send a corresponding application to the employer, along with a copy of the documents confirming the right to the deduction.

If an employee wishes to apply for social or property compensation, he should take the following steps:

• after obtaining the right to a tax deduction, prepare an application and the necessary package of documents and go to the territorial office of the Tax Service;
• receive a notification from the Federal Tax Service confirming the right to deduction;
• forward this notice to the accounting department. From the moment the notification is sent, the employee will receive his own salary without withholding thirteen percent of personal income tax until the full payment of the established amount.

How to apply to the tax office

You can also get a tax deduction at the territorial office of the Federal Tax Service.

The application can be made both in paper form (hand over to the specialist of the institution in person or sent by mail), submitting the 3-NDFL declaration and all required documents, and in electronic form, making scans of the originals of the necessary documents.

Deadlines for receiving a deduction through the Federal Tax Service

The department of the tax authority reviews the submitted documents and performs a desk audit for three months.

If the result of the audit is positive, the funds are transferred to the account indicated by the taxpayer in the application within thirty days.

When an Application is False

Before proceeding with the procedure for creating a document that contains a request for a tax deduction for the purchase of real estate, it is recommended to take into account some factors in order not to waste too much time.

Upon receipt of remuneration, an employee-resident of the Russian Federation pays personal income tax in the amount of 13%. Income tax can be reduced by submitting to the employer an application from an individual for a tax deduction:

• standard tax deduction ();
• property();
• social();
• professional().

Making standard invoices

Employees with disabilities, participants in hostilities, people affected by radiation, as well as parents, adoptive parents and guardians of children can reduce the tax. We give the size in the table:

To receive a tax credit, you must submit a written application for a tax deduction. It is also necessary to provide the employer with documents confirming the right to tax reduction, for example, a birth certificate, certificates of disability, etc.

An up-to-date sample application for a tax deduction in 2020 for children

Making a property deduction

To reduce the base for personal income tax by the cost of purchased housing and mortgage interest, it is necessary to provide the employer with a special notice from the Federal Tax Service.

To receive this document from the tax service, you will have to apply for a notification for a property deduction 2020. You also need to provide documents confirming the right there, according to the list:

• contract of sale;
• mortgage agreement;
• act of acceptance and transfer of the apartment;
• payment documents.

The company will reduce the personal income tax base by an amount not exceeding that specified in the notification.

An up-to-date sample application for a property deduction from an employer:

You can get benefits not only through the employer. It is permissible to apply to the Federal Tax Service by submitting an application for a property tax deduction.

Professional benefits

On this basis, personal income tax can be reduced when performing work or providing services under a civil law contract or receiving royalties for the creation of literary, musical, artistic, and other works, as well as the invention of models and industrial designs. The amount is determined either in the amount of the costs incurred, or according to the standards established in clause 3.

If, for some reason, the employer calculated personal income tax from the full amount of income, then at the end of the year you can submit a 3-personal income tax declaration to the FTS inspection and return the overpaid tax.

Social deductions for treatment and education

To reduce tax on this basis, it is also necessary to submit a form - a sample application for a tax deduction refund 2020, and supporting documentation. Then get a notification from the IFTS. Recall that, in accordance with personal income tax deductions, you can get on:

• education;
• treatment;
• payment of additional contributions to a funded pension;
• expenses for voluntary insurance: pension and life.

A deduction for charity expenses or an independent assessment of an employee's qualifications can only be obtained by filing a 3-NDFL declaration at the end of the reporting year.

Completed tax return form:

How to return the tax through the Federal Tax Service?

Taxpayers have the right to apply directly to the territorial office of the Tax Service. This possibility is enshrined in the Tax Code of the Russian Federation. That is, citizens will have to choose how to receive a fiscal deduction.

In order to qualify for a personal income tax refund through an inspection, you will have to collect a package of documents that confirm the rights to benefits. Note that the registration of benefits through the Federal Tax Service can only be started in the next year, after the year in which the grounds for applying the fiscal deduction arose. For example, if you have the right to a benefit in 2020, then you can apply to the IFTS only in 2020.

In this case, you need to draw up a tax return 3-NDFL.

The fiscal report contains the payer's personal details, income information, and the amount of personal income tax to be returned. In addition to the declaration and copies of supporting documentation, you will have to fill out a special form. For example, an application for a tax refund for a property deduction.

Note that such a written appeal can be issued in any form: