Social deductions for treatment, for education: documents. Social tax deductions are provided ...

The legislation of the Russian Federation gives citizens the opportunity to increase their own capital by obtaining tax deductions. Of course, such a privilege does not arise simply because a person should have grounds for its registration. How can they be? What is the procedure for obtaining common types of deductions - social?

What is the essence of the tax deduction?

First, let's define the conceptual apparatus within the framework of the topic in question. What is a tax deduction? It is the amount by which a taxpayer has the right to reduce fees paid to the budget - from wages or other incomes, or return from the state. Citizens of the Russian Federation actively use both schemes, since each of them has its own advantages.

Ways to get a deduction

The popularity of the second method of obtaining deductions - in the form of a fixed amount, returned from the budget, may be preferable from the point of view that a relatively large amount of money is available to the citizen at a time. But the first method is often in demand - from the point of view that funds that are not listed in the form of personal income tax in the budget can be used for current expenses, until they are depreciated due to inflation.

However, it should be understood that not all deductions can be obtained by these methods. The Russian tax legislation provides for a fairly wide range of deductions. Among the most popular are social. Most of them are obtained only by the second method - when applying to the Federal Tax Service at the end of the tax year.

What is the specificity of social deductions?

Social deductions are compensations that are calculated on the basis of a citizen's expenses for study, treatment, financing of a pension, and also charity. Obviously, they relate to typically social spheres - hence the name of the tax preferences in question.

As a rule, social deductions are granted to citizens after the end of the year in which the expenses were incurred, on the basis of which, according to the law, compensation can be obtained. The procedure for obtaining them is not too complicated. In fact, all you need to do is provide the necessary documents to the Federal Tax Service at the place of registration. As a rule, this is a declaration that corresponds to the form of 3-NDFL, as well as sources confirming the taxpayer's expenses.

Social tax deductions are granted in the general case for an amount not exceeding 13% of 120,000 rubles. But there are nuances of their calculation. Let us study the specifics of the corresponding compensations in more detail.

Deduction for treatment: nuances

Consider how to receive a social deduction for treatment. What are its main features?

For treatment, a social deduction is granted if the taxpayer has paid for the medical services rendered to him personally, the spouse, parents or children, if their age does not exceed 18 years, or purchased medicines. The medical facility in which treatment was administered should be licensed. If the taxpayer has passed the course of expensive treatment - according to the criteria defined in the resolutions of the government of the Russian Federation - then the maximum amount of deduction for corresponding expenses will be unlimited.

The considered type of tax compensation can be issued by a citizen who has committed expenses related to the purchase of medicines or the payment of services in a medical institution personally - without the assistance of the employer or the state.

As we noted above, to receive a deduction, a person needs to prepare documents, the main one of which probably should be considered a declaration corresponding to the form of 3-NDFL. It can be filled by itself or it can be consulted by a specialized agency. A very convenient tool for solving similar problems are specialized programs that can be downloaded from thematic portals.

The next document that will be needed in order to receive a social deduction is a certificate of 2-NDFL. This document is needed by the Federal Tax Service in order to see the value of the confirmed income of a person for the past tax year. Such information is often provided by the employer - you just need to contact the company's accounting department.

Also, in order to receive a social deduction for treatment, you will need documents confirming the expenses of the citizen. These can be:

- contract with the medical organization for the provision of services;

- certificate of transfer to the institution of payment for medical services;

- receipts confirming the expenses of the citizen;

- a certificate issued by the medical institution and confirming the need for a person to purchase medicines.

If a citizen receives a deduction for expenses for the treatment of a relative, the Federal Tax Service will also need to provide documents confirming the relationship with the patient. At the same time, receipts and other financial documents should be provided to tax collectors on behalf of the taxpayer, and their full name should be indicated in them if it is intended to include relevant data in them.

If the deduction is made on the basis of medical expenses for VHI, you will need a copy of the VHI contract or the appropriate type of insurance policy, as well as receipts confirming receipt of compensation from the insurance company. In most cases, it is also required to submit to the Federal Tax Service a prescription form on which a note stating that the document has been drawn up for the Federal Tax Service will be indicated. You may also need documents confirming the fact of the payer's calculations with the medical organization that provides its services within the framework of VHI contracts.

Interaction with the Federal Tax Service

After all the documents are collected, they can be attributed to the Federal Tax Service at the place of registration. There, the citizen will have to fill out a statement of deduction - the tax authorities will prompt you how to do this. This document also records the details of the bank account for which the person wishes to receive the deduction amount. Employees of the department should check the documents, and if everything is in order, take them and issue a receipt to the citizen about their receipt.

Social deductions for treatment in the form of a refund of money to the account specified in the application are paid within 4 months after the transfer to the Federal Tax Service documents.

How do I get a deduction for tuition?

We will now study how tax compensations are drawn up on the basis of a person's spending on educating themselves or their immediate relatives.

A social deduction for education is provided if the taxpayer has completed the training course himself or paid for the education of his children, if their age does not exceed 24 years, brothers or sisters. Compensation is provided for the entire period of study at an educational institution, academic leave also includes.

The considered deduction can not be received by a citizen if the parent capital was used as a source of financing for studies. In addition, it is impossible to receive appropriate compensation if the educational institution renders its services without a license and conducts, for example, one-off seminars, lectures or carries out other types of training that do not involve the issuance of diplomas, certificates and other official documents confirming the qualification.

To make payment on the relevant grounds, the first thing to do, as in the case of compensation for treatment, is to prepare the documents. Social deduction for training, as in the previous case, involves the preparation of a declaration corresponding to the form of 3-NDFL. Similarly, you need to take the 2-NDFL certificate in the accounting department of the employer company.

After - to collect a package of documents confirming the costs of training. These can be:

- a copy of the contract with the educational organization;

- a copy of the agreement, which certifies an increase in the cost of study, if the institution has changed the prices for the services provided;

- a copy of the license of the relevant organization, if the information about it is not reflected in the contract;

- if the taxpayer receives a deduction for the education of a child, brother or sister, then a certificate must be provided that the study was carried out in person;

- If a citizen receives a deduction for the education of a child, it will be necessary to provide the Federal Tax Service with a certificate of his birth;

- if a person receives compensation for the education of his brother or sister - documents will be needed that confirm the kinship with them.

Also to the set of documents it is necessary to attach receipts confirming the payment of the services of the educational organization.

The receipt of a social tax deduction for studies is carried out in general according to the same scheme that characterizes the processing of compensation for treatment. It is necessary to carry documents that were collected, to the Federal Tax Service, to receive a receipt from the tax authorities and wait until the funds are transferred to the bank account indicated in the application.

Deduction for charity

Social tax deductions are also provided on the basis of the citizen's expenses for charity. The procedure for obtaining them is also generally similar to the one that characterizes the registration of tax compensation for treatment and training. It is necessary to prepare a declaration of 3-NDFL, a certificate of 2-NDFL, as well as collect a package of documents confirming the costs. These can be:

- Receipts confirming transactions (or, for example, payment orders or account statements);

- contracts for the provision of charitable assistance.

The receipt of social deduction is carried out in the same way as in the previous scenarios: it is necessary to carry the documents to the FTS, fill out the application, take a receipt and wait until the tax authorities examine the documents and transfer the amount of deduction to the settlement account specified by the citizen.

Expenditures on the basis of which a person can receive compensation of the type in question are most often gratuitous transfer of funds to the accounts of scientific, cultural, educational organizations, health facilities and the provision of social assistance to citizens. These organizations can also be public.

Social deductions can be paid on the basis of the expenses of a citizen who make financial assistance to sports institutions and religious organizations. The maximum amount of the relevant compensation is not limited by law, but it can not exceed 25% of the total income of a citizen that he received in the year for which documents are filed with the Federal Tax Service.

Deduction for pension contributions

Deduction based on the expenses of a citizen associated with the replenishment of a pension account owned by him, parents, spouse, or children with a disability also applies to social. The right to appropriate compensation arises from a taxpayer who has concluded an agreement with a non-state pension fund or a specialized insurance organization.

How is the corresponding type of social tax deduction? Documents that need to be prepared for the taxpayer to apply for this compensation are in part the same as those that are provided to the Federal Tax Service for receiving other social deductions - this concerns the declaration of 3-NDFL, as well as the 2-NDFL certificate.

But there are specific ones:

- agreement with the APF;

- receipts confirming the transfer of funds to the APF by the citizen;

- if necessary, documents certifying the relationship of the taxpayer with persons who have accumulative pension accounts, which are replenished by a person.

It is worth noting that the deduction for pension contributions is the only one that can be obtained under the first scheme in the form of amounts corresponding to the size of personal income tax which is not transferred from the salary to the budget legally.

Execution of several deductions: nuances

Can you get a social deduction in several varieties? The legislation of the Russian Federation does not prohibit this. But it must be borne in mind that the maximum amount of expenses on the basis of which the social deduction can be calculated is, in the general case, 120,000 rubles per year. If this amount has been exhausted, provisionally speaking, at the expense of the citizen receiving compensation for studies, then he will not be able to receive a deduction for medical expenses made in the same year.

An exception may be payment for expensive treatment. According to the corresponding compensations, as we noted above, there are no restrictions in the legislation of the Russian Federation. In addition, according to special rules, the amount of deduction for charity is determined, as we noted above. But it is important that the size of the salary or other income of a person is enough to use the available amount of deduction.

A person has the right to receive social compensation within 3 years after the fulfillment of expenses, on the basis of which it is calculated.

Summary

Social deductions are a measure of support demanded by Russian citizens. In order to receive it, a person must, first, prepare documents confirming the amount of income received from which a tax of 13% was paid - it is his FTS that returns from the budget within the limits for deductions established by law. Secondly, the citizen must correctly confirm the fact of the committed expenses - related to the payment of services of educational, medical institutions, the transfer of funds to the accounts in APF or with the provision of charitable assistance. The prepared set of documents should be deferred to the territorial office of the Federal Tax Service at the place of registration. At the same time, it can be done on any day of the year following the one in which the expenses that entitle to compensation were made.