How to return income tax from salary: refund of 13 percent personal income tax

About return

An officially employed person makes tax contributions every month. This happens without his participation - the employer is required to transfer 13% of the employee’s income. The taxpayer can return part of these funds. Reimbursement of personal income tax is possible in several cases.

• An employee has purchased housing or a plot of land for development, and accordingly can qualify for a property benefit.
• The employee paid for expensive treatment or training and now has the right to request compensation.
• The citizen took advanced training courses, received higher, secondary specialized and any other education.

All deductions are made through the tax office.

An individual collects the necessary package of documents and then transfers it to the Federal Tax Service office at the place of residence. Tax authorities will check them and make a decision on the possibility of refunding personal income tax in the declared amount. If the tax service satisfies the request, the money will be transferred to the specified payment details - within a month after a positive resolution of the issue. If he refuses, the person will receive a written notification stating all the reasons for the refusal.

How to get deductions using a simplified procedure?

What is the simplified procedure for receiving deductions?

Firstly, the citizen will not need to collect a package of documents. Secondly, you will not need to fill out a declaration in Form 3-NDFL, and for those citizens who wish to receive a deduction at work, they will not need to receive a notification.

In order to receive a deduction under the simplified procedure, an individual must have his own personal account.

How to access your personal account?

You can open access to your personal account using the government services website, or get your login and password from the tax office.

How to get a deduction?

To receive a deduction, you need to approve the received pre-filled application from the tax authorities in the taxpayer’s personal account.

That is, the citizen must complete the tax application, indicating the details of the bank account to which the refund will be made.

Without this application, it is impossible to obtain a deduction under a simplified procedure.

Where will tax authorities get information to prepare an application for a taxpayer?

The source of information is banks and tax agents.

Participation in information exchange with tax authorities will be voluntary, and the register of participants in such interaction will be posted on the tax authorities’ website (Letter of the Federal Tax Service of the Russian Federation dated 05.05.2021 No. PA-4-11/6227).

This means that if the bank or tax agent does not join in the information exchange, the taxpayer will not be able to take advantage of the simplified procedure for obtaining deductions.

When will the pre-filled application appear in the taxpayer’s personal account?

Tax authorities must formulate such a statement based on the information provided:

• before March 1 - no later than March 20;
• after March 1 - no later than 20 days.

When can I submit a completed application?

You can complete and submit your application at any time. That is, the procedure for claiming deductions does not change.

What if the application never appears in the taxpayer’s personal account?

Then the citizen must contact the bank or tax agent so that they send the information to the tax authorities or fill out all the documents “the old way.”

What if a citizen does not have a personal account or does not want to use the simplified procedure?

The simplified procedure itself does not negate the possibility of filling out a 3-NDFL declaration and collecting a package of supporting documents.

Is it possible to return tax from wages at work and how to do it

The list of all situations when personal income tax reimbursement is permissible is specified in the Tax Code of the Russian Federation. Every month, the employer withholds 13% of employee income and transfers it in the form of taxes. In what situations is an individual entitled to a deduction?

• The employer withholds more taxes than necessary. This often happens due to an accountant’s mistake when calculating salaries.
• The employee incurred expenses that qualify for tax deductions (purchase of real estate, payment for treatment, etc.).
• The employee sent part of the funds to pension or charitable funds.

Who returns personal income tax paid in excess? It all depends on the circumstances. The withheld funds can be reimbursed by both the employer and the tax office.

The amount to be reimbursed is determined by the deduction category. For example, social benefits for minor children amount to 1.4 thousand rubles for one, 3 thousand rubles for two.

To receive a refund you need:

• prove taxable income;
• pay all taxes;
• verify your right to claim a deduction;
• contact the inspectorate with a package of documentation.

Then all that remains is to wait for the decision of the authorized body.

Who is eligible for a refund?

The list of categories of citizens who are entitled to claim payments is not prescribed at the legislative level. However, according to the taxation procedure, residents of the Russian Federation are required to pay personal income tax. Consequently, anyone who has regularly made deductions from income can apply for a refund.

At the same time, the Tax Code of the Russian Federation provides for exemption from payment of duties on certain items of income. For example, full-time students who have a state scholarship will not be able to request a personal income tax refund. Of course, if they have no other official source of income.

Why do they get benefits?

Reasons on which an individual may request an income tax refund:

• special conditions of labor and civil contracts;
• purchasing expensive medications or paying for medical services;
• conducting real estate purchase and sale transactions;
• manipulations with securities and other financial instruments;
• payment for tuition, educational courses.

In some cases, persons who have been assigned a special status may be eligible for compensation.

Who can return tax

In order to return part of the deductions from wages, you must meet the following conditions:

1. Be a citizen of the Russian Federation.
2. Reach adulthood.
3. Officially work and pay 13% income tax during the year.
4. Perform an action that will give you the right to claim an income tax refund.

You can receive compensation when purchasing housing in cases where the payer purchased an apartment or house with his own funds. If an employee used maternity capital or the help of relatives, he will not be able to claim a refund. But for housing that the taxpayer bought with a mortgage, you can get 13%.

Types of compensation: how to return personal income tax

Deductions differ in nature, essence and specificity of provision. The current Tax Code of the Russian Federation specifies the following categories:

• classic/standard;
• social;
• investment (applies to securities and other financial instruments);
• professional.

The first two are the most common.

Standard

Registered in Art. 218 Tax Code of the Russian Federation. The amount of compensation is determined by the category of the individual. So, for example, 3 thousand rubles per month from taxes paid are due to:

• participants in the liquidation of the Chernobyl accident (those who have disabilities or have suffered serious radiation-related illnesses);
• liquidators of the consequences of nuclear tests;
• disabled people of the Great Patriotic War;
• military personnel who became disabled while serving in the USSR.

The following can count on payments of 500 rubles every month:

• WWII participants, prisoners of the siege of Leningrad, labor veterans;
• citizens of the Russian Federation with the first or second disability group;
• donors who donated bone marrow;
• close relatives of those who died during the defense of the USSR or the Russian Federation;
• other persons who participated in military operations by decision of the authorities.

The only rule for approving refunds is one per person. If a citizen has grounds to claim several deductions at once, the one with the larger amount is selected.

Social

This is another type of tax benefit, prescribed in Article 219. You can apply for a personal income tax refund in the following cases:

• recent donations to charities and organizations;
• payment for the contracted form of training;
• paying off bills for expensive treatment;
• purchase of medicines;
• additional contributions to non-state pension funds;
• purchasing life insurance;
• savings contributions for retirement;
• taking advanced training courses.

There is one “but”: the maximum annual payment amount cannot exceed 120 thousand rubles.

Types of tax deductions

According to the law of the Russian Federation, citizens must pay income tax on any type of income, even from passive earnings, for example, from renting out housing. At the same time, the state provides several options for withdrawing part of the withheld or independently paid funds. You can compensate for the deduction in two ways:

1. Reduce other taxes. This procedure is repeated until the full amount of the deduction is returned.
2. Receive money by bank transfer.

The law establishes several types of deductions:

• charitable;
• property;
• social.

For each type, the state has determined the maximum for which a deduction can be obtained. It is impossible to return an amount exceeding the limit, even if the amount of tax paid for the year was higher.

A tax deduction can be issued only 1 time for one of the actions for which funds can be returned. Amounts in excess of the legally established limit will not be compensated.

Compensation for part of the withheld funds can be obtained for:

1. Acquisition of property. A citizen has built or bought an apartment, house, plot of land for the construction of living space or a dacha.
2. Financing pensions in private pension funds.
3. Purchasing medications.
4. Treatment in private and public clinics while paying for the procedures for yourself or for relatives.
5. Own training or education of children.
6. Voluntary health insurance.
7. Charity. This category includes official fundraising in kindergartens and schools.

If a citizen spent 1 million rubles on the purchase of housing, then he will be able to receive a deduction in the amount of 13% of this amount, that is, no more than 130 thousand rubles. With social deductions, a citizen receives compensation not from the amount of money spent, but from the maximum amount. That is, he can spend 200 thousand rubles, but will receive a deduction only from 120 thousand. 13% of 120 thousand - 15,600 rubles.

Purchasing a home

Refunds from income taxes are allowed if a citizen spent the money on:

• acquisition of a plot of land;
• purchasing any type of housing, even one room in a dorm or communal apartment;
• construction of your own real estate;
• renovation of living space;
• mortgage interest payment.

Cases in which personal income tax refunds are not made:

1. The deduction has already been issued 1 time.
2. A citizen purchased real estate from relatives or an employer.
3. When buying a home, we spent the funds from the certificate on maternity capital.

One of the conditions for receiving money is that the amount of deduction should not exceed the amount of tax paid for the year. If the employer has not managed to pay the full amount of compensation by the end of the year, it can continue to be paid next year.

Medical services

An employee from whom 13% income tax is withheld can return part of the funds spent on medical care. services.

Citizens can also receive a personal income tax refund when paying for their own treatment or the treatment of their relatives. The government has approved a list of paid medical services. services for which the deduction is allowed to be returned. You can only receive compensation for treatment in medical institutions operating under a license.

Part of the tax can be refunded for the purchase of medicines if the drug is included in the list established by law. And at the same time, the citizen spent his own money to purchase it. When applying for a deduction for treatment, you need to take into account some features. This type of compensation is classified as social, so it can only be issued once a year. If you are faced with the choice of receiving compensation for education or treatment, you need to make a decision. For expensive treatment, they receive 13% of any amount, even if it exceeds 120 thousand rubles.

Education

You can also receive monetary compensation for training. Certain categories of persons have the right to return 13%:

1. Citizens of the Russian Federation who officially work pay income tax and receive education on a paid basis. The form of training can be any.
2. Persons under 24 years of age who are undergoing full-time training.
3. Citizens who pay for studies for themselves or their close relatives.

Documents for tuition fees must be issued to the person from whom income tax is withheld. Unemployed people or persons without official wages will not be able to receive such payments.

Charity

The legislation provides for the return of personal income tax for participation in charitable activities. Donations are taken into account:

• companies that solve social problems and do not make a profit from this work;
• foundations that engage in charitable activities;
• institutions that work in the religious sphere;
• NGOs that work in the field of sports, nature protection, and education.

You can return an amount not exceeding 25% of the benefactor’s annual income.

Pensions and insurance

You can receive compensation payments from the amount of contribution to the pension fund or the purchase of an insurance policy. Such a refund is classified as a social type, so you can get 13% only from an amount not exceeding 120 thousand rubles.

The tax deduction for the insurance policy can only be returned upon payment for treatment.

Procedure and rules for returning income tax from wages for the year - how to return 13 percent

There are two options for submitting applications: by visiting the Federal Tax Service in person and by contacting the employer. In the first case, it is necessary to take into account:

• the verification period cannot be less than three months (in addition, if the request is approved, it will take another 30 days to transfer the funds);
• One declaration is prepared for all categories of deductions. It includes all the reasons for reimbursement of a particular amount. Then the completed document is sent to the Federal Tax Service at the place of residence (registration);
• documentation can be sent by mail, subject to a description of the attachment (this option is provided in case it is not possible to independently visit the authorized body).

Also, all papers can be delivered by a trusted person or legal representative.

After consideration of the appeal, not the entire amount of expenses will be reimbursed, but a portion proportional to the tax deductions made.

When is a tax refund possible?

Money paid as tax can be returned in the following cases:

1. When paying personal income tax
2. When paying VAT
3. When paying income tax
4. When purchasing real estate (property tax deduction)
5. When spending on treatment
6. Education expenses (tax deductions)
7. In case of overpayment of any other tax, through a refund of the amount of overpaid tax
8. Other cases directly provided for by tax legislation - find out your tax refund options by ordering a tax analysis from our lawyers right now.

Attention: watch a video on the topic of tax audits and disputes with tax authorities, ask your question in the comments to the video and get free legal advice on the YouTube channel, just don’t forget to subscribe:

What documents to prepare

It all depends on which category of deductions you are claiming, since each of them requires different confirmation. To receive compensation for expensive medications, you should prepare:

• receipts and purchase receipts;
• completed declaration;
• prescriptions for medications, supplemented with the signatures and seals of the attending physician.

To receive a standard/classic deduction regarding a child, you must provide:

• child's birth certificate;
• a completed application (a sample can be found on the Internet);
• parent's identity document;
• certificates stating that the child is a full-time student (if the form is negotiable, attach payment receipts);
• marriage certificate (if available).

The entire package is transferred to the employer, and he already sends the necessary information to the authorized bodies.

If a deduction is issued in connection with a disability or special status, you must provide certificates confirming this.

How can you return an income tax of 13 percent under 2-personal income tax for children: all about salary refunds

The payment is made to all family members under eighteen years of age. If the child is a full-time student, the deduction continues to apply after reaching adulthood. The final benefit amount is determined by the number of children.

To request such compensation, you must submit all the necessary documents and an application to the accounting department (at your place of work).

To receive a subsidy, the applicant must meet certain criteria:

• be officially employed;
• have in the care of a minor (or a full-time student);
• make all necessary tax deductions.

The limit subject to return is no more than 350 thousand rubles per year.

Ways to return income tax (NDFL) in 2021

The state proposes to reduce the tax burden on individuals through tax deductions. They reduce the amount of personal income tax payable. Moreover, if the money has already been withheld by the employer and transferred to the budget, it can be returned.

The Tax Code of the Russian Federation provides several options for which you can return income tax. It is advisable to know them all.

Standard tax deduction (for children)

Most often, the standard deduction is provided to parents of children. Its dimensions are:

• for 1 child – 1400 rubles;
• for 2 children - 2800 rubles (1400 rubles for the first and the same for the second);
• for 3 children - 5800 rub. (1400 rubles each for the first two and 3000 for the third).

For each subsequent child, 3,000 rubles are added to the deduction. Sometimes it is imposed on the taxpayer himself. Benefits are applied until the total salary in a calendar year reaches 350 thousand rubles. The following year, the right to deduction is renewed.

The accounting department can tell you how an employee can get the 13% paid from their salary back. As a general rule, it is enough to write an application and attach birth certificates for all children, including adults. In this case, the employer will not withhold the deduction amount when paying wages. If the deduction was not received in this way, it can be issued through the Federal Tax Service.

Read more about this refund method in our article: How to get a standard tax deduction for children in 2021: who is eligible, step-by-step instructions and necessary documents

Property tax deduction (for the purchase of real estate)

Buying a home is another option for which you can get an income tax refund. You can get back up to 260 thousand rubles from real estate expenses . The amount of the deduction in this case will be 2 million rubles. If you have a mortgage, you can also get a deduction for the interest on it. Its size is limited to 3 million rubles or an amount of 390,000 rubles. to return.

When applying for a deduction, the following must be attached to the application: contracts and payment documents. They provide a deduction once in a lifetime, but you can receive it for several objects until the entire deduction amount is selected.

We have already written about this in more detail - Tax deduction when purchasing an apartment in 2021.

Social tax deduction (for treatment and training)

The amount of deduction for expenses for training, treatment, pension, medical insurance and charitable activities is limited to 120 thousand rubles per year . Additionally, you can receive a social deduction for the education of children in the amount of up to 50 thousand rubles per year for each of them and for expensive treatment without restrictions.

Along with the application, you will need to submit documents confirming expenses: agreement, payment orders, checks, etc.

Investment tax deduction (for investments)

By investing money in securities, you can obtain the right to deduct personal income tax. To do this, it is enough to open an individual investment account (IIA), put money into it and not withdraw it for 3 years. The maximum deduction amount is 400 thousand rubles per year, and the maximum return amount is 52 thousand rubles per year. There is a second deduction option. It provides tax exemption for securities purchased using IIS.

To receive a deduction, you will need to attach to your application an agreement for servicing an IIS or an application to join it and documents confirming the crediting of funds to the account, for example, a payment order.

Where is the best place to open an IIS to return personal income tax paid from your salary?

Today there are a lot of brokerage companies where you can open an IIS.
But most of them are not always suitable for beginners in terms of convenience and simplicity. We recommend paying attention to the Tinkoff Investments service, where you can open an IIS for free and without leaving home and thereby return personal income tax from your salary.. Terms of the free Tinkoff Investments service

Professional tax deduction

A professional tax deduction can be received by individual entrepreneurs, notaries, lawyers, authors of various works and citizens receiving income under civil law agreements. According to the general rules, the amount of the deduction is equal to the amount of documented expenses for conducting business. But sometimes it is allowed to receive a deduction according to the standards, for example, for individual entrepreneurs - in the amount of 20% of income.

To receive a professional deduction, you must attach documents confirming expenses to your application. These can be invoices, acts of completed work, contracts, etc.

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How to receive property compensation

If the amount is approved by the tax service, then the employer simply does not withhold 13% personal income tax from the salary. In the event that the tax has already been paid in full, it is returned from the budget.

The state will compensate for the costs of purchasing your own home. To receive compensation you must:

• check whether there are grounds for a return;
• collect a package of documents;
• calculate the amount to be reimbursed;
• select an option for cash accrual;
• submit all documentation to the inspectorate.

The meaning of the 3-NDFL declaration

Tax return 3-NDFL, to describe it in simple words, is a document with a report on income and expenses, which is submitted to the tax office. Those who work in the business sector, as a private notary or lawyer, must submit 3-NDFL. And also physical. persons who are not individual entrepreneurs and foreign citizens who work under a patent, in situations where the patent is canceled or the amount of tax is greater than the amount of payments made to the budget.

But in addition to reporting income and expenses, the declaration is also filled out to refund part of the taxes. Sometimes with the help of this document it is possible to return quite large amounts that were paid to the budget. However, it is not necessary to submit 3-NDFL for a tax refund.

There are 4 types of tax deductions:

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

The essence of the tax deduction is that the state compensates citizens for part of the payments withheld from the income of an individual that were subject to taxation. When officially employed, each employee pays personal income tax in the amount of 13% from their salary. For some categories of expenses, this money can be returned using the 3-NDFL declaration. If personal income tax was not withheld, then there is no point in claiming a tax deduction. It will be compensated only from those amounts that were paid previously or will be withheld at the current moment.

You can apply for a deduction for the following expenses:

• apartment purchase;
• paying for your own training or treatment;
• payment for children's education or treatment.

A tax refund from a purchased home can only be issued once in your lifetime. You can receive a 3-NDFL tax deduction for treatment or training annually.

How to return up to 1.3 million rubles with deductions →

How to return social tax deduction from wages

Refunds for training, insurance or treatment are provided exactly from the month when the employee brought a completed application, supported by a notification from the inspection. Initially, a citizen’s income is reduced by the amount of personal income tax, and then the balance is transferred to the next month.

Notification forms are required to be taken after each expense. There may be several of them during the year. For example, if you spent money on a dentist, you prepared a corresponding application. We paid for educational courses and submitted the documentation again to avoid mandatory payment of deductions. The only caveat is that you need to follow the limit, which is 120 thousand rubles (excluding expenses for education of children or treatment).

Income tax refund deadlines: how to return and receive a 13 percent tax deduction from your salary

The procedure for calculating personal income tax is regulated by the legislation of the Russian Federation. In accordance with it, the tax authority must carry out a desk audit procedure, the purpose of which is to establish the fact of excessive payments. Upon completion of the inspection, the inspector notifies the taxpayer of the decision made. In case of a positive outcome, the individual is obliged to pay money.

The return period is specified in Article 78 of the Tax Code of the Russian Federation. Money is credited to the account specified in the application within 30 days from the date of submission. Thus, the total period (taking into account the verification) is four months. Even if you submit the application to the Federal Tax Service yourself, attaching a declaration to it, the review time will not be reduced: you will still have to wait four months.

Eventually

If an employee regularly pays personal income tax, he has the right to certain tax deductions. For example, he purchased real estate, paid for a child’s education or an operation for a relative. There are two ways to get your money back.

• Wait a year (pay taxes regularly during this time), and then submit an application, prepare a package of documents, including filling out a declaration, and wait for a decision.
• Do not wait a year, but contact your employer so that he does not withhold personal income tax from your salary. But first you need to receive a notification about the possibility of charging a deduction from the Federal Tax Service.

How to return and collect 13% of your salary? Several criteria must be met. Firstly, be officially employed and work under an employment contract. Secondly, properly fulfill your duties as a taxpayer, paying 13% on income. Thirdly, have the right to return in the current calendar year. Fourthly, have on hand a document confirming that the tax office has approved your request for a deduction.

What is the essence of the changes?

A tax deduction can be obtained from the tax office or from your employer. In the first case, this is a refund of money in the form of a previously paid personal income tax amount, and in the second, a reduction in the amount of personal income tax withheld from the employee’s salary.

Now, in order to claim property and investment deductions, you need to collect a package of documents and fill out a special tax return in form 3-NDFL. And if for an accountant filling out a declaration is an ordinary thing, then for an ordinary citizen it is completing a whole quest.

It is no secret that the same tax inspectorates have companies that, for money, help citizens cope with difficulties and prepare a package of documents and fill out a tax return.

You can also get a deduction from your employer.

Everything seems simple, because you don’t need to fill out a declaration. But a citizen will have to visit the tax office at least twice. For the first time, you must fill out an application and bring documents confirming the deduction. And the second time, after a month, you need to receive a notification in the established form, which is issued by tax authorities in order to receive a deduction. And only then can you go to the employer with this notification.

You can also use your personal account if you have an electronic signature. Then all supporting documents must be attached in the form of scans. But the employee still needs to go to the tax office for a “paper” notification. The deadline for issuing a notice is the same as for a personal visit to the tax office.

What changes apply to receiving notifications?

Important! Beginning January 1, 2022, workers will no longer have the hassle of receiving notice. Tax officials under the TKS themselves will send a notification to employers (clause 2 of Article 219 of the Tax Code of the Russian Federation, clause 8 of Article 220 of the Tax Code of the Russian Federation).