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

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

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

What is the essence of the tax deduction?

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

Methods of getting a deduction

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

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

What is the specificity of social deductions?

Social deductions are compensations that are calculated on the basis of a citizen's expenses for education, treatment, pension financing, and charity. It is obvious that they belong to typical social spheres - hence the name of the considered tax preferences.

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

Social tax deductions are provided in the general case in the amount of not more than 13% of 120,000 rubles. But there are nuances to their calculation. Let's study the specifics of the corresponding compensations in more detail.

Deduction for treatment: nuances

Let's consider how to receive a social deduction for treatment. What are its main features?

For treatment, a social deduction is provided if the taxpayer paid for medical services provided personally to him, his spouse, parents or children, if their age does not exceed 18 years, or purchased medicines. The medical institution in which the treatment took place must be licensed. If the taxpayer has undergone expensive medical treatment - according to the criteria set out in Russian government regulations - then the maximum amount of deduction for the relevant expenses will be unlimited.

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

As we noted above, in order to receive a deduction, a person needs to prepare documents, the main of which should probably be considered a declaration corresponding to the 3-personal income tax form. He can fill it out on his own or contact a specialized institution for advice. A very convenient tool for solving such problems are specialized programs that can be downloaded from thematic portals.

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

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

- an agreement with a medical organization for the provision of services;

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

- receipts confirming the citizen's expenses;

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

If a citizen receives a deduction for the cost of treating a relative, then the Federal Tax Service will also need to provide documents confirming the relationship with the patient. At the same time, receipts and other financial documents must be provided to the tax authorities on behalf of the taxpayer, and they must indicate his full name, if it is intended to enter the relevant data into them.

If the deduction is made on the basis of medical expenses under VHI, then you will need a copy of the VHI agreement or the corresponding type of insurance policy, as well as receipts confirming receipt of compensation from the insurance company. In most cases, it is also required to provide the Federal Tax Service with a prescription form, on which a note will be made that the document has been drawn up for the Federal Tax Service. You may also need documents confirming the fact that the payer has settled with a medical organization that provides its services under VHI agreements.

Interaction with the Federal Tax Service

After all the documents are collected, they can be referred to the Federal Tax Service at the place of registration. There, a citizen will have to fill out an application for a deduction - the tax authorities will tell you how to do this. This document also records the details of the bank account to whicha person wants to receive the amount of the deduction. Employees of the department must check the documents, and if everything is in order, accept them and issue a receipt to the citizen.

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

How do I get a tuition deduction?

Now let's study how tax compensation is processed based on a person's expenses for educating himself or his immediate family.

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

The deduction in question cannot be received by a citizen if maternity capital was used as a source of funding for studies. In addition, you cannot receive appropriate compensation if an educational institution provides its services without a license and conducts, for example, one-time seminars, lectures, or provides other types of training that do not involve the issuance of diplomas, certificates and other official documents confirming qualifications to students.

To process the payment on the appropriate basis, the first thing to do, as in the case of compensation for treatment, is to prepare the documents. Soci althe deduction for education, as in the previous case, involves the preparation of a declaration corresponding to the form 3-NDFL. Similarly, you need to take a 2-NDFL certificate from the accounting department of the employer company.

After - collect a package of documents confirming the cost of education. These can be:

- copy of the contract with the educational organization;

- a copy of the agreement that certifies the increase in the cost of education if the institution changed the prices for the services provided;

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

- if the taxpayer receives a deduction for the education of a child, brother or sister, then you need to provide a certificate stating that the study was carried out full-time;

- if a citizen receives a deduction for the education of a child, you will need to provide the Federal Tax Service with a birth certificate;

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

Also, receipts confirming payment for the services of an educational organization must be attached to the set of documents.

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

Charity Deduction

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

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

- contracts for the provision of charitable assistance.

Receiving a social deduction is carried out in the same way as in the previous scenarios: you need to take the documents to the Federal Tax Service, fill out an application, take a receipt and wait until the tax authorities review the documents and transfer the amount of the deduction to the current account specified by the citizen.

Expenses on the basis of which a person can receive compensation of the type in question are most often gratuitous transfers of funds to the accounts of scientific, cultural, educational organizations, he althcare institutions and the provision of social assistance to citizens. These organizations can also be state-owned.

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

Deduction for pension contributions

Deduction based on citizen's expenses,related to the replenishment of a pension account belonging to him, his parents, spouse, or children with disabilities, also refers to social. The right to appropriate compensation arises for a taxpayer who has entered into an agreement with a non-state pension fund or a specialized insurance organization.

How is the appropriate type of social tax deduction drawn up? The documents that the taxpayer needs to prepare for processing this compensation partially coincide with those provided by the Federal Tax Service for receiving other social deductions - this applies to the 3-NDFL declaration, as well as the 2-NDFL certificate.

But there are also specific ones:

- contract with NPF;

- receipts confirming the transfer of funds by a citizen to the NPF;

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

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

Making Multiple Deductions: Nuances

Can I get a social deduction in several varieties? The legislation of the Russian Federation does not prohibit this. But it must be borne in mind that the maximum amount of expenses on the basis of which a social deduction can be calculated is, in general, 120,000 rubles per year. If this amount has been exhausted, relatively speaking, foraccount for receiving compensation for studies by a citizen, then he will no longer be able to receive a deduction for medical expenses incurred in the same year.

An exception may be payment for expensive treatment. According to the relevant compensation, as we noted above, the legislation of the Russian Federation does not provide for restrictions. In addition, according to special rules, as we noted above, the amount of the deduction for charity is determined. But it is important that the person’s salary or other income is enough to use the available deduction amount.

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

CV

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