What tax deductions can individuals receive?

What tax deductions can individuals receive?

Date of publication: 06/18/2015 06:27 (archive)

Personal income tax (NDFL) is paid by the taxpayer on all types of income received from a variety of sources - from the sale of property to winning the lottery. At the same time, the law not only establishes this obligation, but also provides taxpayers with certain rights, in particular the right to receive tax deductions.

A property tax deduction is provided for expenses actually incurred by the taxpayer on the construction or purchase of housing and land, and a social tax deduction is provided for education, treatment, charity, payment of pension contributions under a non-state pension agreement, additional insurance contributions for the funded part of a labor pension.

Standard deductions: for children and other types ( clause 1 of Article 218 of the Tax Code of the Russian Federation )

The child’s parents, who support him, have the right to receive a monthly personal income tax deduction. This deduction is called the standard personal income tax deduction for children.

This means that a monthly portion of your income in the amount of the deduction will not be subject to personal income tax starting from the month the child is born. Therefore, you will pay personal income tax on a smaller amount. To take advantage of the deduction, you need to have income that is subject to personal income tax at a rate of 13 percent. For example, to receive a salary (clause 3 of Article 210, clause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation).

Both parents can receive the deduction at the same time. In addition, this right is available to spouses of parents, adoptive parents, guardians, trustees, and foster parents who support the child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Parents who are not married but officially pay child support or otherwise provide for the child are not deprived of the right to deduction.

The deduction is provided monthly until the parent’s income (salary) from the beginning of the year reaches 280,000 rubles. From the month in which the income exceeds this amount, the deduction will not be provided (paragraph 17, 18, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation)

As a general rule, you can receive a deduction for children under the age of 18 inclusive. However, the period for receiving the deduction is extended until the child reaches 24 years of age if he is a full-time student, student, graduate student, resident or intern (paragraph 12, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

A tax deduction is provided for each child in an amount that depends on the number of children in the family, namely (paragraph 7 - 10, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

• 1400 rub. - for the first child;
• 1400 rub. - for the second child;
• 3000 rub. - for the third and each subsequent child.

For parents of a disabled child, a deduction is provided in the amount of 3,000 rubles. regardless of the order of birth of such a child (paragraph 11, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

When determining the amount of the deduction, the total number of children is taken into account. The first child is the oldest in age, regardless of whether a deduction is provided for him or not (Letter of the Federal Tax Service of Russia dated January 23, 2012 N ED-4-3 / [email protected] ).

Example: A taxpayer has three children: two sons, 17 and 25 years old, and a daughter, 15 years old. The taxpayer has the right to receive a monthly personal income tax deduction in the amount of 4,400 rubles. (1,400 rubles for a minor son and 3,000 rubles for a daughter).

Social tax deductions ( Article 219 of the Tax Code of the Russian Federation).

The following can receive a deduction for training (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation):

• students when paying for their education;
• their parents, guardians, trustees;
• brothers and sisters of students (including half-siblings), if they paid for the tuition.

To take advantage of the deduction, you must have income that is subject to personal income tax at a rate of 13 percent. For example, receiving a salary. The use of the deduction is that you will reduce the income received for the year by the amount of the deduction (clause 3 of Article 210 of the Tax Code of the Russian Federation).

If you did not have income taxed at 13 percent, you will not be able to take advantage of the tuition deduction.

The deduction is provided when studying in educational (educational) institutions. In this case, the institution must have a license or other document that confirms the status of the educational institution. It can be either state or municipal, or private (paragraph 3, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation). These are, for example, fee-paying schools, lyceums, sports and music schools, and universities.

You can use the deduction for those years when you paid for training and such training was carried out, including the time of academic leave (paragraph 4, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation).

If you paid for multi-year education at a time, you can receive a deduction only once - for the year in which the payment was made.

A student is given a deduction for his or her education in any form of education (full-time, part-time, distance learning, etc.) regardless of age.

A deduction can be received in the amount of actual expenses for training, but not more than 120,000 rubles. in a year. Moreover, this maximum amount is also general for social deductions for your treatment (with the exception of expensive treatment), for contributions to non-state pension provision and insurance, for the funded part of the pension. Therefore, if you use social deductions for several types of expenses, then their total amount will be limited to 120,000 rubles. (paragraph 3, paragraph 2, article 219 of the Tax Code of the Russian Federation).

The deduction is provided if you paid for training:

• children under 24 years of age;
• wards under 18 years of age, as well as former wards under 24 years of age;
• brothers and sisters (including half-siblings) up to 24 years of age.

The deduction is not provided if you paid for the education of other persons (grandchildren, nephews, etc.).

You can receive a deduction only if the training took place full-time.

The amount of deduction is limited to RUB 50,000. per year per student. Moreover, this is the total amount for the application of the deduction by two parents, guardians, and trustees (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation).

Example. Social tax deduction for the education of two children. When training two children, one of the parents has the right to receive a deduction in the amount of expenses incurred, but within the limit of 100,000 rubles. per year (50,000 rubles for each child). If both parents claim a deduction, then each of them will have a limit of 50,000 rubles. in a year.

The deduction is provided up to the year in which the student reached the specified age, or the year in which he graduated.

The deduction cannot be used if tuition was paid at the expense of maternity capital (paragraph 5, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation).

A social deduction can be provided to a taxpayer who incurred expenses (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation):

1) for medical services (including expensive treatment) provided to him by medical organizations, individual entrepreneurs engaged in medical activities;

2) for medical services (including expensive treatment) provided to his spouse, parents, children (including adopted children), wards under the age of 18 years by medical organizations, individual entrepreneurs engaged in medical activities.

3) for medications for medical use prescribed by the attending physician to the taxpayer and (or) his spouse, parents, children (including adopted children), wards under the age of 18 years.

Right to property tax deductions

If you purchased or built residential real estate, you can receive property tax deductions in the amount of expenses actually incurred by you:

• for the new construction of a residential building, the acquisition of a residential building, apartment, room or share in them, the acquisition of a land plot (share in it) for individual housing construction or located under the residential building being purchased, but not more than 2 million rubles. (3.clause 1, clause 1, clause 3, article 220 of the Tax Code of the Russian Federation);
• to repay interest on targeted loans (credits) spent on the acquisition (construction) of real estate or received for the purpose of refinancing (on-lending) such loans, but not more than 3 million rubles. (clause 4, clause 1, clause 4, article 220 of the Tax Code of the Russian Federation). from 01/01/2014

A property deduction for the purchase (construction) of real estate can be obtained several times for different real estate objects. Provisions of the new edition of Art. 220 of the Tax Code of the Russian Federation (apply to legal relations for the provision of property tax deductions that arose after January 1, 2014 (clause 2 of Article 220 of the Federal Law of July 23, 2013 N 212-FZ). However, its total amount also cannot exceed RUB 2 million This means that if you did not receive a deduction in full when purchasing one property, you can use the remainder when purchasing another.

If you receive a deduction for the costs of purchasing (constructing) real estate, as well as for repaying interest in full, then you will no longer be able to take advantage of these deductions again (clause 11 of Article 220 of the Tax Code of the Russian Federation).

In addition, you can receive a deduction for the repayment of interest on a loan spent on the purchase or construction of real estate or for the payment of interest on a loan received for the purpose of refinancing (on-lending) such a loan only in relation to one piece of real estate (clause 8 of Article 220 of the Tax Code RF)

The use of deductions means that part of your income (in the amount of deductions) will not be subject to personal income tax. If you cannot use the deductions in full within one calendar year, then the balance can be received in subsequent years until their amount is used in full (clause 9 of Article 220 of the Tax Code of the Russian Federation).

To take advantage of the deductions, you need to have income that is subject to personal income tax at a rate of 13 percent. For example, receiving a salary. If you did not have such income in the year you purchased the home, then you will be able to receive deductions later when you have income. Pensioners have the right to use deductions for the previous three years in which they had income taxed at a rate of 13 percent (clause 10 of Article 220 of the Tax Code of the Russian Federation).

The specified tax deductions are not provided in relation to expenses for the acquisition (construction) of housing paid at the expense of (Clause 5 of Article 220 of the Tax Code of the Russian Federation):

• funds of employers or other persons;
• maternity capital;
• budget funds.

In addition, deductions do not apply if the purchase and sale of housing is carried out between interdependent individuals, in particular:

• when one of them is subordinate to the other due to official position (clause 10, clause 2, article 105.1 of the Tax Code of the Russian Federation);
• between spouses, parents and children, full and half brothers and sisters, guardians and wards (clause 11, clause 2, article 105.1 of the Tax Code of the Russian Federation).

Clause 1 of Article 219 of the Tax Code of the Russian Federation

When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions: (As amended by Federal Law No. 216-FZ of July 24, 2007)
paragraph 1 in the amount of income transferred by the taxpayer in the form of donations :

charitable organizations;

socially oriented non-profit organizations to carry out activities provided for by the legislation of the Russian Federation on non-profit organizations;

non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, healthcare, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergency situations , environmental protection and animal welfare;

religious organizations to carry out their statutory activities;

non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 No. 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

The deduction specified in this subparagraph is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation. If the recipients of donations are state and municipal institutions operating in the field of culture, as well as non-profit organizations (foundations) in the case of transferring donations to them for the formation of endowment capital in order to support these institutions, the maximum deduction amount established by this paragraph may be increased by the law of the subject Russian Federation up to 30 percent of the amount of income received in the tax period and subject to taxation. The said law of a constituent entity of the Russian Federation may also establish categories of state and municipal institutions operating in the field of culture, and non-profit organizations (foundations), donations to which may be accepted for deduction in an increased maximum amount. (As amended by Federal Law No. 426-FZ dated November 27, 2018)

When returning a donation to a taxpayer, in connection with the transfer of which he applied a social tax deduction in accordance with this subparagraph, including in the case of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred for the formation or replenishment of the target capital of a non-profit organization, provided for by the donation agreement and (or) Federal Law of December 30, 2006 No. 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”, the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent were actually returned the amount of the social tax deduction provided in connection with the transfer of the corresponding donation to the non-profit organization;

(Subclause as amended by Federal Law dated July 18, 2011 No. 235-FZ)

clause 2 in the amount paid by the taxpayer in the tax period for his training in organizations engaged in educational activities - in the amount of actually incurred training expenses, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for training their children under the age of 24, by the taxpayer-guardian (taxpayer-trustee) for full-time education of their wards under the age of 18 in organizations engaged in educational activities - in the amount of actual expenses incurred for this education, but not more than 50 000 rubles for each child in the total amount for both parents (guardian or trustee). (As amended by Federal Laws No. 216-FZ dated July 24, 2007; No. 346-FZ dated November 27, 2017)

The right to receive the specified social tax 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 full-time education of these citizens under the age of 24 in organizations engaged in educational activities . (Paragraph introduced - Federal Law dated May 6, 2003 No. 51-FZ; as amended by Federal Laws dated July 24, 2007 No. 216-FZ; dated November 27, 2017 No. 346-FZ)

The specified social tax deduction is provided if an organization carrying out educational activities, an individual entrepreneur (except for cases where individual entrepreneurs carry out educational activities directly) has a license to carry out educational activities or if a foreign organization has a document confirming the status of an organization carrying out educational activities, or if provided that the unified state register of individual entrepreneurs contains information about the implementation of educational activities by an individual entrepreneur who carries out educational activities directly, as well as the submission by the taxpayer of documents confirming his actual expenses for training. (As amended by Federal Law No. 346-FZ dated November 27, 2017)

A social tax deduction is provided for the period of study of these persons in an organization carrying out educational activities, including academic leave issued in the prescribed manner during the training process. (As amended by Federal Law No. 346-FZ dated November 27, 2017)

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children. (Paragraph introduced - Federal Law of December 5, 2006 No. 208-FZ)

The right to receive the specified social tax deduction also applies to a taxpayer who is a brother (sister) of a student in cases where the taxpayer pays for full-time education of a brother (sister) under the age of 24 in organizations engaged in educational activities; (Paragraph introduced - Federal Law dated June 3, 2009 No. 120-FZ; as amended by Federal Law dated November 27, 2017 No. 346-FZ)

clause 3 in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18 (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use prescribed by their attending physician and purchased by the taxpayer at his own expense. (As amended by federal laws dated November 25, 2013 No. 317-FZ, dated June 17, 2019 No. 147-FZ)

When applying the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for their spouse, parents, children (including adopted children) under the age of 18 years old, wards under the age of 18, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for medical services. (As amended by Federal Law No. 317-FZ dated November 25, 2013)

The total amount of social tax deduction provided for in paragraphs one and two of this subclause is accepted in the amount of expenses actually incurred, but subject to the limitation established by paragraph 2 of this article.

For expensive types of treatment in medical organizations, for individual entrepreneurs carrying out medical activities, the amount of tax deduction is accepted in the amount of actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

A deduction for the payment of the cost of medical services and (or) payment of insurance premiums is provided to the taxpayer if medical services are provided in medical organizations, from individual entrepreneurs who have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, as well as when the taxpayer submits documents , confirming his actual expenses for medical services provided, the purchase of medicines for medical use or the payment of insurance premiums. (As amended by Federal Law No. 317-FZ dated November 25, 2013)

The specified social tax deduction is provided to the taxpayer if payment for the cost of medical services and purchased medications for medical use and (or) payment of insurance premiums were not made at the expense of employers; (As amended by Federal Law No. 317-FZ dated November 25, 2013)

(Subclause as amended by Federal Law No. 279-FZ dated December 29, 2012)

clause 4 in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with a non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents ( including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period at least five years, concluded (concluded) with an insurance organization in its favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship ( trusteeship) - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article. (As amended by Federal Laws dated December 28, 2013 No. 420-FZ; dated November 29, 2014 No. 382-FZ)

The social tax deduction specified in this subparagraph is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance; (As amended by Federal Law No. 382-FZ dated November 29, 2014)

(Subclause introduced - Federal Law dated July 24, 2007 No. 216-FZ)

paragraph 5 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” - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this articles. (As amended by Federal Law No. 177-FZ dated June 29, 2015)

The social tax deduction specified in this subclause is provided when the taxpayer submits documents confirming his actual expenses for paying additional insurance contributions 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,” or when the taxpayer submits certificates from the tax agent about the amounts of additional insurance contributions paid by him for a funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees; (As amended by Federal Law No. 177-FZ dated June 29, 2015)

(Subclause introduced - Federal Law dated April 30, 2008 No. 55-FZ)

clause 6 in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation - in the amount of actual expenses incurred for undergoing an independent assessment of qualifications for compliance with qualification requirements qualifications, taking into account the size limitation established by paragraph seven of paragraph 2 of this article. (Subclause introduced - Federal Law dated July 3, 2016 No. 251-FZ)