Tax deduction limits - maximum personal income tax refund amounts

Tax deduction limits are the maximum total amount of actual annual expenses incurred, from which the taxpayer has the right to receive a refund of 13% personal income tax (NDFL). For each type of tax deduction, payment limits are established, while the maximum amount of personal income tax refund depends on the type of tax deduction; there are several groups of them - standard deductions, social tax deductions, property deductions (for example, when buying an apartment or a country house), as well as investment and professional.

In this publication, we will analyze the limits of tax deductions on the main existing grounds established by the Tax Code of the Russian Federation at the current time (for children, for education, for treatment, for the purchase of housing, etc.)

What are the deductions?

A deduction is an amount for certain expenses that reduces an individual's taxable income. Only individuals paying personal income tax can take advantage of the deduction.

The Tax Code of the Russian Federation provides for the following deductions: - standard tax deductions . As a rule, they are provided by the employer at the individual’s place of work. They have a fixed amount, which depends on the taxpayer category, the number of children and the amount of income;

— social tax deductions (expenses for training, treatment and purchase of medicines, expenses for the funded part of the pension and non-state pension provision, voluntary pension insurance, voluntary life insurance, as well as expenses for charity). These deductions in a fixed amount reduce the taxable income of an individual received during the calendar year. The deduction is provided both by the employer, upon written application of the individual, and by the Federal Tax Service - when the taxpayer fills out the 3-NDFL declaration. Deductions for charitable expenses are provided only by the inspectorate;

— investment tax deductions . The deduction is provided to individuals who carry out certain transactions with securities, deposit funds into an investment account, and receive income from transactions related to the investment account. The deduction is provided by the tax agent through whom all of the above operations and actions take place, or by the tax authority;

— property tax deductions . The right to these deductions for an individual arises when selling property and buying housing, constructing housing, purchasing a plot of land for building housing, or purchasing housing from the state. When purchasing housing, land, or building housing, you can take advantage of the deduction by submitting 3-NDFL to the Federal Tax Service or by providing a notification to the employer. When selling property, the deduction is provided only by the tax authority;

— professional tax deductions . The deduction is provided to individual entrepreneurs, notaries and individuals engaged in private practice, lawyers who have established a law office, individuals providing services and performing work under civil contracts, individuals receiving royalties, provided that these categories of taxpayers cannot document their expenses associated with generating income. A deduction is provided in the amount of 20 percent of the amount of income received. You can receive a deduction from the tax authority when filling out 3-NDFL or from your employer by submitting an application;

— tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions . A deduction is provided if expenses from the above operations exceed income, that is, a loss is received. The resulting loss is taken into account for 10 years, starting from the year the loss was received. You can use the deduction only by submitting 3-NDFL to the inspectorate.

These are all types of deductions prescribed in the Tax Code of the Russian Federation. They can be used by individuals who are registered at their place of work in accordance with the labor code and receive an official salary, as well as individual entrepreneurs who apply the general taxation system and pay personal income tax. We will look in more detail at the tax deductions that are used most often. Such deductions include social and property.

Explanation of pay slip

Some companies, this is especially true for large companies, indicate payment and deduction codes on the form. Having received such a coded pay slip, deciphering the codes in it confuses the employee. It is important to know that the use of such codes is not established by law and the employer must either provide the name of accrual or deduction along with the codes on the sheet, or familiarize the employee with the decoding of the codes used in the organization.

In law. For example, information about the withholding of Personal Income Tax will always be present on the payslip. It is 13% of accrued wages and is withheld from almost all income paid by the employer to its employees. In our example it is calculated like this:

Deduction for training

The deduction is provided in the amount paid by the taxpayer during a calendar year for his own education, education of his children under the age of 24, education of children under guardianship under the age of 18, education of siblings under the age of 24, in organizations carrying out educational activities. These organizations include not only institutes and universities, as many people think, but also colleges, driving schools, advanced training courses, foreign language schools, etc. The main thing is that the organization or individual entrepreneur has an official license for educational activities.

The deduction is provided in a fixed amount, 120 thousand rubles for your education and the education of your brothers and sisters, 50 thousand rubles for the education of your children and children under guardianship (for each child). There is also one caveat when receiving a deduction not for your own training. The training agreement, all additional agreements, payment receipts must be issued in the name of the person who will use the deduction. These documents should indicate, for example, the following wording: “The agreement was concluded with Ivanov for Petrov’s training,” “Ivanov is the payer for Petrov’s training.”

Example.
Ivanova paid in 2021:
your training at a driving school in the amount of 30 thousand rubles;
education of one child at the university in the amount of 80 thousand rubles;
education of the second child at a foreign language school in the amount of 40 thousand rubles.
Taxable income for 2021 amounted to 450 thousand rubles, the amount of personal income tax was 58,500 rubles (450,000 × 13 percent). The deduction that Ivanova can use is 120 thousand rubles (30,000 50,000 40,000) The tax to be refunded will be 15,600 rubles (450,000 - 120,000 = 330,000; 330,000 × 13 percent = 42,900; 58,500 - 42 900 = 15,600).

The deduction can be used in three ways:

1. At the place of work, providing the employer with an application and notification confirming the deduction issued by the Federal Tax Service. To receive such a notification, you must submit an application for a deduction, originals and copies of the following documents to the inspectorate at the place of registration, originals and copies of the following documents: training agreement, additional agreements to the agreement, payment receipts, license of an educational organization or individual entrepreneur, birth certificates of children, if payment is being made for their education, documents confirming kinship, if payment is made for the education of brothers or sisters.

2. By contacting the tax office at the place of registration and filling out a declaration in form 3-NDFL and an application for a tax refund. Copies of the following documents must be attached to the declaration: certificate of income in form 2-NDFL, training agreement, additional agreements to the agreement, payment receipt, license of an educational organization or individual entrepreneur, birth certificates of children, documents confirming kinship. When checking the declaration, if errors are detected, the tax office may request the originals of the above documents.

3. Through the personal account (PA) of an individual taxpayer. In your personal account you must fill out 3-NDFL (the program for filling out the declaration and instructions are in the Personal Account). You can also receive an electronic signature in your personal account. Sign the declaration with an electronic signature. Submit the declaration to the inspectorate for verification. It is also necessary to send scanned copies of documents: a training contract, additional agreements to the contract, payment receipts, licenses of an educational organization or individual entrepreneur, birth certificates of children, documents to confirm kinship. There is no need to send a 2-NDFL certificate, since all information about your income is in the personal account. If errors are detected in the declaration, the inspection may request the originals of the above documents. After the inspection is completed (the end date of the inspection and its result will be indicated in the Personal Account), you must fill out a tax refund application, sign it with an electronic signature and send it to the Federal Tax Service.

Pay slip

Employer's company name;
The name of the department in which the employee works;
Full name of the worker, basic information about him, including personnel number, profession or position;
The time period for which the slip is provided (indicate the name of the billing month for which the salary is paid);
The presence of debts for one of the parties to the labor relationship (for the organization or the employee);
A list of all accruals for the billing month, indicating the name of the type of payment and the corresponding amount; if necessary, the number of days and hours to be paid for this type of accrual is indicated;
List of all deductions with distribution by individual types, indicating names and corresponding amounts;
The total amount of charges and deductions for the billing month;
The total accrued amount to be paid to the employee (the difference in accruals and deductions, taking into account the presence of possible debt on one of the parties);
Details of the sheet on the basis of which the employee receives the amount indicated on the sheet (this can be a payroll or payroll);
Remaining debt of the parties at the end of the period (if any).

Confirmation that a worker has received a pay slip can be his signature placed in the right place. A separate sheet can be generated with a list of all employees, in which each employee signs at the time of receipt of the sheet. The document with signatures is attached to the payroll. You can also add an additional column to the statement and call it “pay slip received,” in which employees will put their signatures.

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Deduction for treatment and purchase of medicines

The deduction is provided in the amount paid by the taxpayer during the calendar year for medical services provided by medical organizations and individual entrepreneurs engaged in medical activities and having the appropriate licenses, as well as in the amount of the cost of drugs for medical use prescribed by the attending physician or purchased by an individual at his own expense.

You can use the deduction both for your own treatment and for the treatment of your spouse, parents, your own and adopted children under the age of 18, and children under guardianship under the age of 18. The type of treatment must be named in a special list (Resolution of the Government of the Russian Federation of March 19, 2001 No. 201).

The deduction amount cannot exceed 120 thousand rubles. Expenses for expensive medical treatment are also included in this category of deductions. The list of medical services and medications for expensive treatment is also approved by the Government of the Russian Federation. The list includes expensive medical services for surgical treatment, transplantation, therapeutic and complex treatment, nursing of premature babies, IVF, etc. There are no spending restrictions. The deduction is provided in the amount of actual expenses incurred for these medical services, but not more than the taxpayer’s taxable income for the calendar year. If a taxpayer wants to take advantage of a deduction for the treatment of close relatives, then all documents (agreement, payment receipts) must be issued for him, and not for relatives receiving paid medical care. The wording in the documents should be as follows: “The agreement was concluded with Ivanov for the provision of medical services.

Example 1
Petrov paid in 2021:
dental services provided to him personally in the amount of 70 thousand rubles;
laboratory and diagnostic tests of his wife, issued in his name, in the amount of 40 thousand rubles;
treatment of his mother in a hospital, registered in his name, in the amount of 10 thousand rubles.
Petrov’s taxable income for 2021 amounted to 600 thousand rubles, the amount of personal income tax was 78 thousand rubles (600,000 × 13 percent). The cost of treatment for myself, my wife and mother amounted to 120 thousand rubles. As a result, Petrov can take advantage of the tax deduction for treatment and return personal income tax on the amount of 120 thousand rubles. Tax refundable from the budget will be 15,600 rubles (600,000 - 120,000 = 480,000; 480,000×13 percent = 62,400; 78,000 - 62,400 = 15,600).

The deduction can be used in any of the three ways described above. The list of documents required to confirm expenses for treatment is exactly the same as for education. When paying for expensive treatment, you must additionally provide a certificate from a medical organization or individual entrepreneur stating that the treatment falls under this category.

There are many tax deductions, the rules for them have recently changed, so to avoid confusion, we recommend
using the personal income tax online service .
Its specialists will take into account all the nuances when filling out your declaration so that you can get the maximum amount without hassle, tedious calculations and digging through papers. You can get a tax deduction for expenses on treatment, education, or buying an apartment. And not only. Check whether you have the right to a deduction, even if you did not pay for school or buy an apartment.

If you need it urgently, the personal income tax department will prepare a declaration in 1 business day.

Social tax deductions, with the exception of deductions for expensive treatment and education of children, are provided in the amount of actual expenses incurred, but in total no more than 120 thousand rubles for the tax period. The fixed amount for the education of children, which can be used to receive a deduction, is 50 thousand rubles. Deductions for expensive treatment are applied in the amount of expenses actually incurred, within the taxable income of the taxpayer, there are no restrictions.

Example 2
Sidorov received taxable income in the amount of 500 thousand rubles for 2021. In the same year, he paid for his education in the amount of 100 thousand rubles and the dental services provided to him in the amount of 60 thousand rubles. The amount of actual costs incurred was 160 thousand rubles, which exceeds the fixed amount of social tax deduction of 120 thousand rubles. As a result, Sidorov can take advantage of the social deduction and return personal income tax only on the amount of 120 thousand rubles.

Example 3
Ivanova received taxable income in the amount of 900 thousand rubles for 2021, the personal income tax amount was 117 thousand rubles (900,000 × 13 percent). In the same year, Ivanova paid for her education in the amount of 100 thousand rubles, her child’s education in the amount of 40 thousand rubles and her expensive treatment in the amount of 500 thousand rubles. The amount of actual costs incurred was 640 thousand rubles. As a result, Ivanova can take advantage of the social deduction and return tax on the entire amount of expenses of 640 thousand rubles, since the amount of her deduction for education did not exceed the fixed amount of 120 thousand rubles, and the amount of the deduction for the child’s education did not exceed the fixed amount of 50 thousand rubles. At the same time, the deduction for expensive treatment is not limited, and the total amount of expenses does not exceed the amount of taxable income.
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We prepare a salary slip

Most organizations do not consider it obligatory to issue monthly pay slips. Thus, they violate current legislation. Thus, part 1 of Article 136 of the Labor Code of the Russian Federation imposes an obligation on the employer to provide the employee with reliable and up-to-date information on his income, deductions and payments on a monthly basis. The legislation also stipulates that not only full-time employees, but also seasonal, temporary, freelance, home-based workers and those working under a civil contract should receive such information.

Business name.
Period (usually equal to a calendar month).
Information about the employee. Here write down the position, full name, department and personnel number of the employee.
Information about calculations. It is most convenient to present it in the form of a table, which is divided into the following parts:
deductions: include in this part of the table personal income tax, deductions based on writs of execution, trade union dues, alimony, voluntary contributions to non-state pension funds, etc.;
payments: indicate the dates and amounts of transfers made in a specific period, advances, compensation for food or cellular communications, sick leave or vacation pay during the inter-payment period;
“Debt” or “Payable”: the final tabular part in which the difference between accrued income and payments made is calculated.

Property deduction for the construction or purchase of housing and land

The deduction can be used once in the case of the acquisition or construction of real estate, the implementation of repair and finishing work in acquired objects and the acquisition of land, both at the expense of one’s own funds and at the expense of credit institutions.

The purchased objects must be located on the territory of the Russian Federation. You can apply a deduction in the amount of actual expenses incurred, but not more than 2 million rubles. When purchasing property by attracting funds from credit institutions, a deduction is provided for the amount of interest paid on loans (credits), but not more than 3 million rubles. If the amount of expenses exceeds the taxable income received for the calendar year, then the remainder of the deduction is carried forward to subsequent periods until it is fully repaid. If the amount of expenses is less than the fixed deduction amount, then the balance can be used in the future for another object.

The deduction is not provided if the property is purchased at the expense of the employer, with the involvement of maternal capital, through payments from the budgets of the Russian Federation. You also cannot take advantage of the deduction if sales transactions are concluded between related parties. Very often, taxpayers, trying to deceive the state and receive a deduction, enter into fictitious transactions between close relatives. I would like to note that the provision of deductions is very carefully controlled by tax authorities, and all transactions with property are checked. If such facts are revealed, at best the deduction will be denied; at worst, there will be a risk of administrative and criminal liability.

The methods for obtaining property deductions when purchasing property are exactly the same as for social deductions.

The list of necessary documents to obtain a deduction depends on the type of property transaction. These are purchase and sale agreements, DDU, assignment of claims, acceptance certificates, documents confirming ownership, construction permits, receipts, bank statements, sales and cash receipts, etc. Property transactions cannot be considered according to a template. Each transaction has its own nuances and pitfalls. Therefore, in order to profitably and fully receive a deduction, it is necessary in advance, before making transactions, to carefully check, think about everything and, if necessary, consult with the territorial tax inspectorates. Let's consider some features of obtaining such deductions.

Purchase of land

The deduction is provided only if the land plot is intended for individual housing construction. You can use the deduction only after receiving documents confirming the ownership of the residential building.

New construction or completion of a residential building

The amount of deductions includes not only the costs of purchasing building materials and construction work, but also the costs of developing design and estimate documentation, and connecting to electricity, water and gas supply systems. All expenses must be documented. If you hire crews for construction that are not registered as individual entrepreneurs or LLCs, and who cannot provide documents on the provision of work and services, then you cannot use a deduction for these expenses. When purchasing an unfinished residential building, the documents must indicate that the construction of the property is not completed.

Purchasing an apartment, room or share(s) in them

When drawing up sales and purchase agreements, you should not follow the lead of homeowners or realtors who offer you to underestimate the cost of the transaction on paper. This is beneficial for them, because in this way they try to avoid paying taxes when selling property. There is no benefit for you. The deduction will be calculated from the amount specified in the contract. In addition, if any disagreements or lawsuits subsequently arise, and you want to terminate the deal, they will return you the amount specified in the contract, and not the amount actually paid. Expenses for finishing, repairs, redevelopment of purchased apartments, rooms, shares (shares) are accepted only if the purchase and sale agreement or the DDU agreement indicates that the object was purchased without finishing. When purchasing property under the DDU, the deduction can be used only after signing the transfer and acceptance certificate.

Social and property deductions can be applied simultaneously. If a social deduction is applied only in the year in which the right to apply it arose, then incompletely used property deductions are carried over to subsequent tax periods.

Example 1
In 2021, Ivanov purchased an apartment under a sales contract worth 2 million 300 thousand rubles, and in the same year he paid for his education in the amount of 100 thousand rubles. His taxable income for 2021 amounted to 1,500 thousand rubles, the amount of withheld and transferred personal income tax was 195 thousand rubles. When filling out 3-NDFL, you must first apply a social deduction for training in the amount of 100 thousand rubles. Taxable income for property deduction will be 1,400 thousand rubles (1,500,000-100,000). Next, we apply a property deduction in the amount of 2 million rubles (the maximum deduction amount), which covers all taxable income. The amount of income is zero, the accrued tax is also zero. The amount of tax to be refunded is 195,000 rubles. The balance of the property deduction in the amount of 600 thousand rubles is transferred to the next tax period, that is, to 2021.

Shares of the property deduction when purchasing housing in shared ownership with the participation of minor children under the age of 18 are provided to their parents. You can also take advantage of your spouse's share of the deduction.

Example 2
Petrova, her husband and a minor child purchased an apartment in shared ownership in 2021 worth 3 million rubles. Petrova’s taxable income for 2021 amounted to 2 million rubles, personal income tax - 260 thousand rubles, her husband’s income for 2021 amounted to 300 thousand rubles. Petrova decides to take advantage of the deduction on her own. To do this, when filing a return for 2019, she provides an application for the distribution of her spouse’s share of the deduction to herself and a copy of the child’s birth certificate. Taxable income after receiving the deduction is zero, the tax payable is also zero, the tax refund is 260 thousand rubles. The deduction has been used in full, no balances are carried over to the next year.

When purchasing real estate and land using bank funds, a deduction for interest paid in the amount of 3 million rubles is added to the main deduction in the amount of 2 million rubles.

Example 3
In 2021, Sidorov applied to the bank for a loan to purchase an apartment. A loan of 4 million rubles was approved, and in the same year Sidorov purchased an apartment worth 4.5 million rubles. The amount of interest paid to the bank in 2021 is 100 thousand rubles. Taxable income in 2021 amounted to 2.1 million rubles, personal income tax - 273,000 rubles. When filing 3-NDFL for 2021, Sidorov uses the entire deduction for the purchase of an apartment in the amount of 2 million rubles and begins to use a deduction for interest paid in the amount of 100 thousand rubles. Taxable income is zero, tax payable is zero, the amount of tax refund is 273 thousand rubles. In subsequent tax periods, Sidorov will be able to use the remaining deduction for interest paid in the amount of 2.9 million rubles. To the general package of documents submitted along with the declaration in form 3NDFL, it is necessary to attach a certificate from the bank about accrued and paid interest by year.

A special procedure for providing property deductions for non-working pensioners. They can use this deduction in reverse order, for three tax periods preceding the tax period in which the deduction occurred.

Example 4
Ivanova purchased an apartment worth 2.1 million rubles under an equity participation agreement in 2015; the transfer and acceptance certificate was signed in 2019. The right to deduction arises only from 2021. Ivanova’s taxable income in 2021 amounted to 1 million rubles, the tax paid was 130 thousand rubles. In the same year, Ivanova retired, and her only income was a pension. When filing 3-NDFL for 2021, Ivanova uses a deduction in the amount of 1 million rubles and returns tax in the amount of 130 thousand rubles. The balance of the property deduction in the amount of 1 million rubles is transferred to previous periods in which there was taxable income, that is, to 2021, 2021, 2021.

Please note that situations for providing deductions are different; each complex case must be considered in a special manner. If you have questions or doubt the correctness of your actions when receiving deductions, you must seek clarification from the tax office in person, by phone, by mail or through your personal account. It’s better to ask and find out everything once than not to take advantage of your right to receive what is due to you. Even if you think that you missed the deadline for submitting declarations in Form 3-NDFL, this information is also worth clarifying. You can receive deductions for 3 previous periods.

We looked at the deductions that the state provides for taxpayer expenses, but there are deductions that an individual can take advantage of when selling property.

Salary codes on the payslip

It should be borne in mind that pay slips never contain information about the amounts transferred by the employer to the pension fund, social and health insurance fund. However, the presence in it of data on the payment of personal income tax allows you to use the payslip as a confirming document in the event of controversial situations when paying this tax. Below is a version of a salary slip (sample).

An employee can check the accuracy of salary calculations by looking at his payroll sheet. The employer is required to present this document with each payment of money earned by the employee. As a rule, such a sheet is prepared by the accounting department once a month. It must be generated in paper form, regardless of whether the company pays wages in non-cash form (by transfer to card accounts) or workers receive money at the cash desk. The procedure for issuing pay slips is determined by the organization independently, but failure to issue them can lead to penalties in the amount of one to five thousand rubles (the fine is imposed on the manager) or from thirty to fifty thousand rubles (for a legal entity). There is no standard form of pay slip. Each business entity develops it independently. However, there are certain requirements that must be met. The main thing is that the information on the sheet should be understandable.

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A payslip is a document required by any employer.

When carrying out control and supervisory activities by the labor inspectorate, the issue of issuing certificates is possible. To find out the answer, inspectors can ask the employees, but some will say that they were issued, while others will not remember. Therefore, it is best to somehow record the issuance of slips, so as not to have to explain things to inspectors later. This can be done using a journal for registering their issuance, in which the employee will confirm with his signature that he received the slip. Or you can make a list of employees who will sign on it when they receive their wages. But the Labor Code does not require that payslips be handed over to employees against signature, so the introduction of any form of registration of receipt of slips remains at the discretion of the employer.

The final stage of the procedure for developing and approving a payslip is its approval. This can be done in several ways, for example, by issuing an order to approve and put into effect the form of the pay slip, or by stamping the approval stamp on the form itself, and then issuing an order to put into effect the approved form from a certain date. The first option is more convenient, since one order is issued and there is no need to put anything additional on the pay slip itself.

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Secrets of the payslip

For example, an employee quit on December 29, 2012 and through the court demanded to pay her overtime for May - December 2012. The employer tried to recoup at least part of the amount (May - September), pointing out that 3 months had passed since the payment of wages for these months. However, the court decided this: since pay slips were not issued, the employee could not know the composition of the amounts paid to her. She learned about the violation of her rights only upon dismissal and went to court within a month after it. The organization was also charged compensation for late payment, for moral damages and legal expenses. Appeal ruling of the Voronezh Regional Court dated July 2, 2013 No. 33-3271.

The main thing is to remember to approve the form used in the manner established for the adoption of local regulations in Art. 136 Labor Code of the Russian Federation. After all, the use of an unapproved form of pay slip is also the basis for collecting a fine for violation of labor laws and Resolution of the Supreme Court of December 23, 2010 No. 75-AD 10-3; Decision of the Perm Regional Court dated February 24, 2014 No. 7-271-2013-21-185-2014.

Conditions for issuing pay slips

If the application is submitted late, the employer will not be held liable. At the same time, the courts note that many employees are not aware of the violation of rights due to the lack of a wage sheet. Therefore, the countdown for filing begins from the moment the employee discovers that his rights have been violated.

Letter No. 739-6-1 of Rostrud determines the procedure for issuing pay slips. The document notes that the employee must receive the paper no later than the date established as the settlement date. If the salary is transferred to the card, this does not include the absence of a sheet.

What is the debt owed by the company at the end of the month on the payslip

So, what should you do when you see an employee’s debt at the end of the month in your payroll? In order to competently defend your rights, you should understand that deductions from wages can be divided into mandatory (which are made at the initiative of the employer) and those that are made at the initiative of the employee.

In the situation of transferring employees' wages to the card, the enterprise has the right to independently establish the procedure for issuing slips to employees. For example, this can be done electronically by email. One thing remains the same - an employee’s confirmation of receipt of the document is required.

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