Application for a tax deduction: description, procedure for filling out, necessary information

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today we will be interested in an application for a tax deduction. What does it represent? When can it be submitted? What is useful for a citizen? Every conscientious taxpayer should know how to answer these questions. The relevant person will be able to cope with the processing of the tax type deduction without significant problems, regardless of life circumstances.

Types of returns

First, a little theory about tax deductions. Citizens should independently understand the forms of state support and how to use them.

Tax type deductions are different. Currently distinguished:

• standard (for children, per taxpayer);
• social (for treatment, education, medications);
• property (primary and mortgage);
• professional.

We will not focus on the latter. Individual entrepreneurs can get them, they are not populartoo enjoyed.

Conditions for the emergence of rights

It is not always possible to apply for a tax deduction in Russia - there must be grounds for this. In addition, a citizen must make sure that he meets the requirements established by the state.

Currently they are:

• the person has official employment;
• paying income tax of 13 percent of earnings;
• making expenses on your own behalf and at your own expense;
• if a citizen has a special status or children (for standard returns);
• registration of property in your name or receiving services for children/spouses/yourself;
• applicant has Russian citizenship.

Accordingly, an individual's application for a tax deduction cannot be submitted by the unemployed, pensioners and foreigners. True, the first two categories of the population can take advantage of the transfer of personal income tax over the past few years. Namely - for the previous thirty-six months. When requesting a deduction, previously paid income taxes are taken into account.

Form of application submission

Now let's take a closer look at the application for a tax deduction. This is a document of the established form, which indicates a person’s desire to exercise their rights to a personal income tax refund. This is the main component of the deduction request. Her absence is a reason for the citizen's request not to be considered at all.

A petition may beprovided in electronic or paper form. It can be printed on a printer or written by hand. It all depends on the personal preferences of the applicant citizen.

It is recommended to use ready-made application templates printed on a PC. In them, a person will have to enter personal data, as well as sign.

Completely printed documents on a PC, as well as an electronic form of the application, are not welcome. Using these forms of provision, the citizen takes risks. It is difficult to prove the authenticity of these if necessary.

Document content

The tax deduction application form has been sorted out. The corresponding request must be submitted only on a tangible medium. The oral form thereof has no legal force.

What do they write in the petition? Usually it indicates:

• personal data of the taxpayer;
• information about the place of application (FTS or employer);
• application for deduction;
• refundable amount (desirable);
• reason for applying for the exercise of rights;
• list of documents attached to the application;
• date of application to the authorized body;
• applicant's signature and initials.

There is nothing difficult or incomprehensible about this. Filling out an application for a tax deduction is easier than you think. No specific information needs to be included.

Important: when requesting an income tax refund through the Federal Tax Service, you must also specify the recipient's account numberfunds.

Structure

The next point must be taken into account by those who decide to independently draw up an application for a tax deduction. The thing is that the corresponding document must have a certain structure.

Namely:

• "hat";
• name with clarification;
• main body;
• list of documents attached to the application;
• conclusion.

You may notice that there are no special elements in the document. An application for a tax deduction is processed in the same way as any other application. The difference will only be in the content.

Rules for entering information

What else should every working citizen pay attention to? The thing is that a lot of questions are caused by the direct filling out of an application for the provision of standard tax deductions (and other personal income tax refunds).

These simple tips will help you avoid unnecessary problems when entering data into the standard form:

1. Only reliable information must be entered. They are carefully checked by authorized bodies.
2. The text in the document must be written clearly and legibly.
3. Blots and corrections in the application are not allowed. If you make a mistake, get a new application form.
4. Carefully check the specified data. Any typographical error may result in the denial of an income tax refund.

Perhaps that's all. There is nothing incomprehensible or difficult in filling out an application for a deduction. Much hardercontact the authorized body, having collected before that all the certificates necessary for the return of personal income tax.

Looks like

Below is a sample tax deduction application. This is one of the templates that you can rely on when writing a petition for your situation.

Now it's clear what the corresponding document looks like. But where can I get the prescribed form if needed?

Where to get the application form

There is no unequivocal answer to this kind of question and cannot be. The thing is that deduction application forms can be requested from many public services. You can also download the corresponding template using various web resources.

For example, you can request a tax credit claim form via:

• multifunctional center;
• tax authorities;
• one stop shop service.

They are also issued by private intermediary companies. For a hotel fee, they not only provide application forms, but also help to apply to authorized bodies for relevant services.

As already mentioned, you can also download the mentioned document. For example, via:

• service "Gosuslugi";
• official website of the Tax Service of the Russian Federation;
• third party websites.

The last trick is not recommended in practice. It is better not to download an application to an employer for a tax deduction or to tax services from unreliable websites. Hismay simply not accept.

What you need to apply - required items

Many are interested in what is required to apply for a tax deduction. Without some preparation, it is not possible to implement the proposed powers.

The list of documents for a tax deduction varies depending on the situation. It is mandatory to prepare:

• completed application form;
• applicant's ID;
• income certificates;
• standard tax return;
• military ID (for those liable for military service);
• details of the account to which to transfer money as a personal income tax refund.

Further, the package of documents will change depending on the circumstances. As practice shows, with proper preparation, it will not be too difficult to achieve what you want. True, you will have to spend a lot of time!

Other information for deductions

An application for a social tax deduction or another type of personal income tax refund provides for the preparation of certain documents for the authorized bodies. Their absence is grounds for denial of service.

If a person wants to receive a personal income tax refund for housing or training / treatment, he will additionally need the following certificates:

• title documents for housing;
• USRN statements;
• receipts for the transfer of money for real estate;
• doctor's prescriptions + expense receipts;
• medical licensesor educational institutions;
• contract for the provision of services in the name of the applicant;
• certificates confirming kinship with the patient/student;
• accreditation of the speci alty in which the student is studying;
• PrEP or mortgage agreement.

As a rule, all the listed documents are submitted to the authorized bodies in originals. Their copies are not legally binding.

Certificates for deduction for children

Need to apply for a child tax credit? This can be done through the employer. Then the citizen will have to prepare:

• passport;
• application of the established form;
• birth or adoption certificates for children;
• certificates of disability for minors (if available);
• refusal of the second spouse-representative of the child from the deduction;
• certificates confirming retirement age or status of a veteran/hero of the country;
• marriage certificate.

That will be enough. Other deductions (for housing, education and medicine) can also be requested through the employer. Under such circumstances, there is no significant paperwork involved.

Important: only an employee with an average annual salary of up to three hundred and fifty thousand rubles can claim a deduction for a child.

Time to apply

It is also worth paying attention to the fact that you can apply for a tax deduction in Russia for a certain time. The corresponding right has a statute of limitations.

To date, only three years are allotted for the implementation of the task. During this time, you can claim a refund of income tax for certain expenses. This rule does not apply to standard deductions for children. It can be claimed throughout the child's minority.

Conclusion

Now it's clear what an application for a tax deduction is. And what difficulties citizens may face when applying for it - too.

It usually takes up to two months to consider an application to the Federal Tax Service. The same amount is spent on transferring money to the recipient. Through the employer, the issue of providing a personal income tax refund is resolved for a month.