About the company and products. About the company and products Who submits Form 7 personal income tax

• Appendix No. 1. Report on declaration of income by individuals (Form No. 1-DDK (semi-annual))
• Section II. Results of desk tax audits of tax returns of Form 3-NDFL carried out in the reporting period
• Background information for Section II. Information on tax returns for personal income tax (form 3-NDFL), according to which the tax authorities violated the deadlines for conducting desk tax audits
• Section III. Information on tax returns of Form 3-NDFL on income for 2015, submitted by individual entrepreneurs, heads of peasant (farm) farms, lawyers who have established a law office, arbitration managers and other persons engaged in private practice (according to the taxpayer)
• Guidelines for the procedure for generating a report in Form N 1-DDK "Report on Declaration of Income by Individuals"
• Frequency of submission and procedure for drawing up the Report
• Section II. Results of desk tax audits of tax returns of form N 3-NDFL carried out in the reporting period
• Background information for section II. Information on tax returns for personal income tax (form 3-NDFL), according to which the tax authorities violated the deadlines for conducting desk tax audits
• Section III. Information on tax returns of Form N 3-NDFL on income for 2015, submitted by individual entrepreneurs, heads of peasant (farm) households, lawyers who have established a law office, and other persons engaged in private practice (according to the taxpayer)
• Appendix No. 2. Report on the declaration of income by individuals for 2015 (Form No. 5-DDK (annual))
• Section I. Information on Form 3-NDFL income declarations submitted to the tax authorities for 2015 (according to the taxpayer)
• Guidelines for the procedure for generating a report in Form N 5-DDK "Report on the declaration of income by individuals for 2015"
• Section I. Information on declarations of Form N 3-NDFL on income for 2015 submitted to the tax authorities (according to the taxpayer)
• Section II. Income structure and tax base in terms of different tax rates for 2015 income declarations (according to taxpayer data)
• Appendix No. 3. Report on the tax base and structure of charges for personal income tax for 2015, withheld by tax agents (Form No. 5-NDFL (submitted twice a year))
• Section I. Number of information on the income of individuals and the number of individuals who received income, according to Form 2-NDFL with attribute “1”
• Section II. Amounts of income of individuals according to form 2-NDFL with sign “1”
• Section III. Information on the income of individuals (clause 5 of Article 226, clause 14 of Article 226.1 of the Tax Code of the Russian Federation) according to Form 2-NDFL with attribute “2”
• Section IV. Information about individuals who were provided with standard, social and property tax deductions by tax agents according to Form 2-NDFL with attribute “1”
• Section V. Information about individuals who were granted tax deductions by tax agents for certain types of income according to Form 2-NDFL with attribute “1”
• Section X. Tax base subject to taxation at a rate of 13%, and the amount of tax according to Form 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XI. Tax base subject to taxation at a rate of 30%, and the amount of tax according to Form 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XII. Tax base subject to taxation at a rate of 9%, and the amount of tax according to Form 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XIII. Tax base subject to taxation at a rate of 35%, and the amount of tax according to Form 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XIV. Tax base subject to taxation at a rate of 15%, and the amount of tax according to Form 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XV. The tax base subject to taxation at other tax rates, and the amount of tax according to Form 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XVI. The tax base subject to taxation at all tax rates, and the amount of tax according to Form 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Guidelines for the procedure for drawing up a report in Form N 5-NDFL "Report on the tax base and structure of charges for personal income tax for 2015, withheld by tax agents"
• Section I. Number of information on the income of individuals and the number of individuals who received income, according to Form N 2-NDFL with attribute “1”
• Section II. Amounts of income of individuals according to form N 2-NDFL with sign “1”
• Section III. Information on the income of individuals (clause 5 of Article 226, clause 14 of Article 226.1 of the Tax Code of the Russian Federation) according to Form N 2-NDFL with attribute “2”
• Section IV. Information about individuals who were provided with standard, social and property tax deductions by tax agents according to Form N 2-NDFL with sign “1”
• Section V. Information about individuals who have been granted tax deductions by tax agents for certain types of income according to Form N 2-NDFL with attribute “1”
• Section VI. The number of information on the income of individuals and the number of individuals who received income, according to Appendix No. 2 to the tax return for corporate income tax
• Section VII. Amounts of income of individuals according to Appendix No. 2 to the tax return for corporate income tax
• Section VIII. Information about individuals who were provided with standard tax deductions by tax agents according to Appendix No. 2 to the tax return for corporate income tax
• Section IX. Information about individuals who were granted tax deductions by tax agents for certain types of income according to Appendix No. 2 to the tax return for corporate income tax
• Section X. Tax base subject to taxation at a rate of 13%, and the amount of tax from the data in Form N 2-NDFL with sign “1” and Appendix N 2 to the tax return for corporate income tax
• Section XI. Tax base subject to taxation at a rate of 30%, and the amount of tax from the data in Form No. 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XII. Tax base subject to taxation at a rate of 9%, and the amount of tax from the data in Form N 2-NDFL with attribute “1” and Appendix N 2 to the tax return for corporate income tax
• Section XIII. Tax base subject to taxation at a rate of 35%, and the amount of tax from the data in Form No. 2-NDFL with attribute “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XIV. The tax base subject to taxation at a rate of 15%, and the amount of tax from the data in Form No. 2-NDFL with attribute “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XV. The tax base subject to taxation at other tax rates and the amount of tax from the data in Form No. 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Section XVI. Tax base subject to taxation at all tax rates and the amount of tax according to Form No. 2-NDFL with sign “1” and Appendix No. 2 to the tax return for corporate income tax
• Appendix No. 4. Report on the tax base and structure of charges for calculating the amounts of personal income tax for 2016, calculated and withheld by the tax agent (Form No. 7-NDFL (quarterly))
• Section I. Generalized indicators for tax rates and amounts of personal income tax calculated and withheld by the tax agent according to Form 6-NDFL
• Guidelines for the procedure for drawing up a report in Form N 7-NDFL "Report on the tax base and structure of charges for calculating the amounts of personal income tax for 2016, calculated and withheld by the tax agent"
• Appendix No. 5. Information on the accrual and receipt of taxes, fees and other obligatory payments to the budget system of the Russian Federation from taxpayers registered for tax purposes with the interregional inspectorates of the Federal Tax Service of Russia for the largest taxpayers (Form No. 1-MR (monthly))
• Guidelines according to the procedure for filling out data in form N 1-MR "Information on the accrual and receipt of taxes, fees and other obligatory payments in budget system of the Russian Federation from taxpayers registered for tax purposes with the interregional inspectorates of the Federal Tax Service of Russia for the largest taxpayers"
• Appendix No. 6. Report on the accrual and receipt of taxes, fees and other obligatory payments to the budget system of the Russian Federation (Form No. 1-NM (monthly))
• Section I Accrual and receipt of taxes, fees and other obligatory payments to the consolidated budget of the Russian Federation
• Section III Accrual and receipt of payments for taxes on total income
• Guidelines for the procedure for drawing up a report in Form N 1-NM "Report on the accrual and receipt of taxes, fees and other obligatory payments to the budget system of the Russian Federation"
• Appendix No. 7. Report on the receipt of taxes and fees to the consolidated budget of the Russian Federation by main types of economic activity (Form No. 1-NOM (quarterly))
• Guidelines for the procedure for drawing up a report in Form N 1-NOM "Report on the receipt of taxes and fees to the consolidated budget of the Russian Federation by main types of economic activity"
• Appendix No. 8. Analytical report on the expected receipt of income into the federal budget and the consolidated budget of a constituent entity of the Russian Federation administered by tax authorities (Form No. 1-ONS (daily))
• Section I. Analytical report on the expected receipt of revenues administered by tax authorities to the federal budget
• Section II. Analytical report on the expected receipt of income administered by tax authorities into the consolidated budget of a constituent entity of the Russian Federation
• Guidelines for the procedure for generating a report in Form N 1-ONS "Analytical report on the expected receipt of income administered by tax authorities into the federal budget and the consolidated budget of a constituent entity of the Russian Federation" (Order of the Federal Tax Service of Russia dated November 18, 2015 N ММВ-7-1/529@ )
• II. Section I of the report on Form N 1-ONS Analytical report on the expected receipt of revenues administered by tax authorities to the federal budget
• III. Section II of the report in Form N 1-ONS Analytical report on the expected receipt of income administered by tax authorities into the consolidated budget of a constituent entity of the Russian Federation
• Appendix No. 9. Report on the receipt of income administered by tax authorities to the federal budget and the consolidated budget of a constituent entity of the Russian Federation (Form No. 2-EM (monthly))
• Section I. Receipt of revenues administered by tax authorities into the federal budget
• Section II. Receipt of income administered by tax authorities into the consolidated budget of a constituent entity of the Russian Federation
• Guidelines for the procedure for drawing up a report in Form N 2-EM "Report on the receipt of income administered by tax authorities to the federal budget and the consolidated budget of a constituent entity of the Russian Federation"
• Appendix No. 10. Information on the receipt of income administered by tax authorities to the federal budget and the consolidated budget of a constituent entity of the Russian Federation (Form No. 2-MRI (monthly))
• Section I Information on receipts of revenues administered by tax authorities into the federal budget
• Section II Information on the receipt of income administered by tax authorities to the consolidated budget of a constituent entity of the Russian Federation
• Guidelines for the procedure for drawing up Form N 2-MRI "Information on the receipt of income administered by tax authorities to the federal budget and the consolidated budget of a constituent entity of the Russian Federation"
• Appendix No. 11. Report on the results of the control work of the tax authorities (Form No. 2-NK (monthly-quarterly))
• Section I. Inspections of taxpayers (organizations, individual entrepreneurs and individuals), tax agents and payers of fees on compliance with legislation on taxes and fees
• Section V. Information on tax audits conducted, during which the issue of the validity of reimbursement of value added tax amounts was checked
• Guidelines for the procedure for generating a report in Form N 2-NK "Report on the results of the control work of tax authorities"
• Section I "Inspections of taxpayers (organizations, individual entrepreneurs and individuals), tax agents and payers of fees on compliance with legislation on taxes and fees"
• Section III. Information on the organization and conduct of desk and field inspections
• Section V "Information on tax audits conducted, during which the issue of the validity of reimbursement of value added tax amounts was checked"
• Section VI Description of control ratios of reporting indicators of Form N 2-NK
• Description of the formation of indicators of reporting form N 2-NK "Report on the results of the control work of tax authorities"
• Section I of inspection of taxpayers (organizations, individual entrepreneurs and individuals), tax agents and payers of fees on compliance with legislation on taxes and fees
• Section V information on tax audits carried out, during which the issue of the validity of reimbursement of value added tax amounts was checked
• Appendix No. 12. Information on the results of the work of the departments of the Federal Tax Service of Russia in ensuring bankruptcy procedures (Form No. 4-RB (monthly-quarterly))
• Section II. Debt of organizations undergoing bankruptcy proceedings for mandatory payments and monetary obligations to the Russian Federation
• Section III. Organizational work on financing bankruptcy procedures
• Section IV. Organizational work to consolidate requirements for notifications of debt on monetary obligations to the Russian Federation and other obligatory payments
• Section V. Information on materials sent by the authorized body to the prosecutor's office and law enforcement agencies to resolve the issue of initiating criminal cases
• Guidelines for the procedure for drawing up Form N 4-RB "Information on the results of the work of the departments of the Federal Tax Service of Russia in ensuring bankruptcy procedures"
• Section I. Organizational work to ensure bankruptcy procedures
• Section II. Debt of organizations undergoing bankruptcy proceedings for mandatory payments and monetary obligations to the Russian Federation

Author Marina Vladimirovna asked a question in the section Accounting, Audit, Taxes

What is the difference between 1-NDFL, 2-NDFL, 3-NDFL, 4-NDFL? What exactly needs to be filled out at the tax office? and got the best answer

Answer from YUM[guru]
1- card of accrued salary and withheld taxes
2 - information about the same
3 - declaration
4..I don’t remember
We bring to the tax office what we are trying to achieve. If deductions - 2-NDFL
if the taxpayer himself (IP) - 3NDFL

Reply from Just Maria[master]
And 4-NDFL calculation of estimated income, something like that. 1-NDFL is filled out for each employee and stored at the enterprise. 2-NDFL is submitted to the tax office for each employee and those who received some income from you. 3-NDFL is given to individual entrepreneurs and to those who received other income (except salary) - sold an apartment, car, handed over scrap metal, sold shares, bought an apartment (for return income tax) . 4-NDFL is submitted only to individual entrepreneurs at the beginning of their activities and at the beginning of the year.

Reply from Irma Kulumbegova[guru]
What are you doing?

Reply from Yovetlana[guru]
An individual card for each employee, which shows all types of accruals and withheld personal income tax, is stored at the enterprise - this is 1 personal income tax, 2 personal income tax - at the end of the year, based on 1 personal income tax, you fill out and submit it to the tax office before April 1. 3NDFL is a declaration of income individuals, received in addition to the place of work (for example, the sale of an apartment, car, etc.) is submitted before April 30, 4 Personal income tax - a declaration of estimated income is drawn up by private entrepreneurs who calculate the tax based on the expected income. compiled before the beginning of the reporting year

Reply from 3 answers[guru]

Hello! Here is a selection of topics with answers to your question: what is the difference between 1-NDFL, 2-NDFL, 3-NDFL, 4-NDFL? What exactly needs to be filled out at the tax office?

Question for accountants. Why submit reports to the pension fund every month now? And personal income tax every quarter? Is this true?
From January 1, 2016, all employers must report personal income tax every quarter. The President of the Russian Federation has already

Name

By municipality

Section I. Generalized indicators for tax rates and amounts of personal income tax calculated and withheld by the tax agent according to Form 6-NDFL

Name of indicators	Line code							at other tax rates
Number of tax agents who submitted calculations in Form 6-NDFL on income for 2017 (units)
form 6-NLFL total, including (units)
presented through telecommunication channels (units)
presented at on paper(units)
Amount of accrued income (RUB)
including the amount of accrued income in the form of dividends (RUB)
Amount of tax deductions (RUB)
Amount of calculated tax (RUB)
including the amount of calculated tax on income in the form of dividends (rub.)
Amount of fixed advance payment (RUB)
Number of individuals who received income in 2017 at all tax rates (persons)
Amount of tax withheld (RUB)
Amount of tax not withheld by the tax agent (RUB)
Amount of tax returned by the tax agent (RUB)
Checksum

Guidelines
according to the procedure for drawing up a report in Form N 7-NDFL "Report on the tax base and structure of charges for calculating the amounts of personal income tax for 2017, calculated and withheld by the tax agent"

indicates the number of tax agents who submitted calculations in Form 6-NDFL as of the reporting date, including tax agents - organizations with separate divisions

Total number of current calculations in form 6-NDFL, including

Form 6-NDFL on income for 2017 as of the reporting date, including changes made and additions (corrective) in column 1 of the calculation, including current calculations for separate divisions

presented via telecommunication channels

indicates the number of registered current tax calculations for

Recent years tax office control over the payment of taxes is increasingly tightened. In addition, after the transfer of insurance premiums to this department, similar control affected them. Evgenia Dubkova, leading expert of the small and medium-sized business department of the Moe Delo company, says that one of the measures of such control is the requirements of the tax inspectorate, including those generated automatically

Requirements from the tax office can be divided into two types:

• claim for arrears. When the tax inspectorate has revealed non-payment (incomplete payment) of taxes (contributions);
• requirement (notification) for the provision of explanations.

Arrears requirements

With the first type everything is quite transparent. Upon receipt, you must verify your accruals and payments for the taxes (contributions) stated in the request. If there really is arrears, you need to immediately pay it to the budget. It must be taken into account that if there is arrears, the tax office is more likely to charge penalties. This is due to the fact that penalties are calculated automatically (this function is included in software, where the inspection works). If there really is an arrears and it will not be repaid (the demand is ignored), then the tax inspectorate can block the account until the arrears are fully repaid (clauses 8-10 of article 46, clause 10 of article 68, paragraph 2, clause. 2 Article 76 of the Tax Code of the Russian Federation).

Requirements for providing explanations

The situation is different with the requirement to provide an explanation of the reports. The fact is that most reports have established control ratios. If they are not observed, the tax office has the right to request an explanation from the company. In turn, control ratios are:

• strict (as between reports 6-NDFL and 2-NDFL). Failure to comply with strict control ratios indicates that the reports are completed incorrectly;
• not strict (as between the report on insurance premiums and the report on 6-NDFL). Relationships like these indicate that there may be discrepancies in performance, but clarification may be sought as to why targets are not being met.

Recently, cases have become more frequent when the tax inspectorate makes rather unusual demands for the provision of explanations, upon receipt of which it is not always clear how to respond to them.

Situation 1. Didn’t know about the 7-NDFL report? Now you will find out!

The request for explanations on the 6-NDFL report states the control ratios for the report.... 7-NDFL. Have you heard about the existence of form 7-NDFL? But it exists! This form reporting is an internal summary form. It is used by the regional Federal Tax Service of Russia in their work (Order of the Federal Tax Service of Russia No. ММВ-7-1/647 dated November 30, 2016) In particular, in control ratios 7-NDFL for tax agents for 2017 stipulates that the calculated tax should be almost equal to the withheld tax, with the exception of a number of adjustments. That is, in other words, for a specific tax agent line 070 (calculated personal income tax) of form 6-NDFL for the year should be as close as possible to line 040 (withheld personal income tax). If the difference exceeds 15 percent, then most likely this will need to be explained.

Here is an example of such a requirement:

Solution: carefully check whether the calculated (line 040) and withheld tax (line 070) is correctly reflected in the 6-NDFL report for the year. And if all the rules for calculating and reflecting taxes are followed, send a response. In it, explain the reasons why the control ratio stated in the requirement is not observed. In addition, we advise you to additionally note the following. When preparing a 6-NDFL report, companies must comply with the control ratios stated specifically for this report. You have the right not to know about the control ratios for the 7-NDFL report, as well as, in principle, about the existence of such a report.

Now let’s take a closer look at why the equality of calculated and withheld tax may not be observed. Typically, the difference between the calculated and withheld tax in the annual 6-NDFL is due to the December salary paid in January of the following year. In such a situation, personal income tax, calculated for December in full, falls into line 040. Since the date of actual receipt of salary income for December is December 31, it means that we must calculate the tax in December. Different rules apply to withholding tax. Tax can be withheld only upon actual payment (transfer) of salary to an employee. And if the December salary is paid in January, then the tax will be considered withheld in January, which means that the tax on the December salary will not be included in line 070 of the annual 6-NDFL. IN this line it will appear only in the report for the 1st quarter of next year. This determines the difference between the calculated (line 040) and withheld (line 070) tax in the annual 6-NDFL. And this is precisely what needs to be explained to the tax inspectorate.

And here is an approximate answer to the requirement:

Situation 2. Conduct the check yourself, and if you don’t answer, we may fine you

The second unusual requirement is also related to personal income tax reports (annual 6-personal income tax and 2-personal income tax for the same period). Its unusualness lies in the fact that the tax office invites the company to independently audit its annual reports according to personal income tax. And if the results of such an inspection reveal violations, correct them and submit an adjustment. And if there are no violations, then report it to the inspectorate by any in a convenient way in any form. And if you don’t report, there is a possibility of a fine of 5,000 rubles. That is, in in this case For a correct report, a company out of nowhere may well receive a fine only for not confirming the correctness of the report.

New section

In “Complicated Issues,” we delve into the intricacies of legal, tax, and legal practice. How to take what is yours from the state, return taxes, challenge fines, achieve the truth, or avoid unfair punishment. Send questions: [email protected].

Every person who receives an official salary and pays personal income tax can get part of their taxes back. But not everyone does this, and many do it wrong and lose money.

Ekaterina Miroshkina

economist

In most cases everything is clear. For example, there is a deduction for tuition. If you studied at a driving school, you collect a package of documents and the tax office returns 13% of the expenses. We have already written about such deductions, and everything is relatively simple:

But there are situations when it is not clear whether a deduction can be obtained. And if possible, how much and how to arrange everything. Here are seven stories about income taxes and tips on how to avoid losing money on them.

Pensioners received a property deduction for four years and immediately returned 13% of the cost of the apartment

Nina and Vladimir are 58 years old. They are both working retirees. She teaches at school, he is a retired military man and works as an engineer. They already have an apartment: the spouses received it from the state as the family of an officer; no one used the deduction.

When the children grew up, we managed to save up for another apartment: we bought it in 2016 in order to invest the money and, perhaps, then rent it out. The apartment was registered in the name of my wife, and she decided to get property deduction.

A one-room apartment cost 1.6 million rubles. From this amount, Nina, as a buyer and owner, can return 208 thousand rubles personal income tax. A math teacher is deducted approximately 30 thousand rubles of tax per year, which means she can only return this amount per year. If you act as usual, then Nina Alekseevna will “scavenge” the entire deduction in only seven years.

In 2017, she was going to file a declaration and return the personal income tax for 2016. Then for another six years Nina must go to the tax office and submit new declaration and return the money in installments.

She had to walk minus seven years

She is unlikely to have time to return the entire amount, because she plans to work at the school for another 4 years, and then quit and take care of her grandchildren. Personal income tax is not withheld from pensions, so there will be nothing to return. As a result, she will not return 90 thousand rubles.

How to do it right. Nina is a pensioner, so she has the right to return taxes for the three years preceding the purchase of the apartment. Plus for the year I bought it. In 2017, Nina can submit four declarations: for 2016 - when she bought the apartment, and also for 2015, 2014 and 2013.

In total, in 2017, Nina can return her personal income tax in four years at once: according to 2-NDFL certificates, 117 thousand rubles came out of school.

There are still 91 thousand personal income tax rubles left. Nina would return them for three years. But in the same 2017, her husband Vladimir can claim his part of the deduction. They purchase an apartment as joint property, so he, as a pensioner, also has the right to return taxes for four years.

Since Vladimir’s salary is higher and approximately 45 thousand rubles of tax are withheld from him per year, he only needs to submit a declaration for two years. And Vladimir will use the rest of his deduction later, when he buys a house in the village.

As a result, the spouses will return the money within a year

So the spouses will return 208 thousand rubles in personal income tax when buying an apartment at one time, and not over seven years.

Subtleties. Even a non-working pensioner can return the deduction three years before purchasing an apartment, if he paid personal income tax at that time. If there was only a pension, there is nothing to return.

Declarations must be completed starting from the year the property was purchased. Each time the balance of the deduction is carried over to the previous year.

If the property is in joint ownership, deductions can be distributed according to the agreement as desired. At shared ownership the deduction is distributed in proportion to shares. The deduction distribution agreement does not need to be notarized.

The head of the family returned 133 thousand rubles for the treatment of relatives

Nikolai is the only breadwinner in the family. He receives 150 thousand rubles a month. My wife Elena does not work. Their son is four years old, their daughter is 16 years old. Nikolay also helps his retired parents.

Nikolai himself is almost never sick, but he constantly pays for the treatment of his relatives: operations and medications for his parents, braces for his daughter, his wife’s birth, examination of the child before kindergarten.

Nikolay heard that you can get some deductions, but since he had almost no treatment himself (except for getting a filling), he decided not to bother. Nikolai did not know that a social deduction can be obtained not only for his own treatment, but also for the treatment of relatives.

How to do it right. The chief accountant at work asked Nikolai about all the expenses for the treatment of his relatives. She found out that over the past three years he had spent more than a million on them. Taking into account his salary, Nikolai can return 133 thousand rubles in tax - in just three years.

Treatment and medications for mom are on the list of expensive ones. Social deductions for expensive treatment can be obtained without restrictions. Such expenses are not subject to the 120 thousand per year limit.

You treat relatives, and you get the deduction yourself

The remaining expenses of Nikolai for the treatment of family members amounted to: in 2014 - 140 thousand rubles, in 2015 - 105 thousand rubles, in 2016 - 136 thousand rubles. He will be able to reimburse these expenses within the annual limit: each year no more than 120 thousand rubles.

Except expensive treatment in the amount of 680 thousand rubles, Nikolai will apply for a deduction for three years for another 345 thousand. The total amount of the deduction is 1,025,000 rubles, and he will return 133 thousand from them.

Subtleties. Such a deduction can only be obtained for medical expenses of spouses, parents and children. Other relatives don't count.

The deduction limit is 120 thousand rubles per year, including training expenses.

For deduction, it is important when services are paid for and not provided. If the amount is more than 120 thousand rubles, it is better to pay in installments different years, to meet the annual limit and return more money.

The type of treatment is confirmed by a certificate and determined by code: 1 - ordinary, 2 - expensive.

Be careful with codes

You can receive a deduction for treatment from your employer upon notification from the tax office and do not have to wait until next year.

The individual entrepreneur did good deeds, and the tax office will return 74 thousand rubles to him

Sergey is an entrepreneur. He has a business constructing buildings from metal structures in common system taxation. Every year, before April 30, he submits a declaration and pays 13% of the income.

Sergei spends 10% of profits on charity. In 2014, he replaced windows in an orphanage for 350 thousand rubles. In 2015, he donated 100 thousand rubles for the construction of the temple. In 2016, I paid 116 thousand rubles for repairs at the children's sports school where I once studied.

Sergei pays taxes honestly, helps selflessly and does not ask for anything from the state. Moreover, he does not count on any deductions, because he works for himself and thinks that they are given only to hired workers.

A deduction for charity can be received in the amount of expenses within 25% of taxable income per year.

Good deeds are also a reason for deduction

Sergey spends 10% of his profit for these purposes, so he can claim as a deduction the entire amount of charitable contributions for three years.

As an entrepreneur, Sergey has already reported for 2016 and paid tax. Now he needs to submit updated declarations for 2014, 2015 and 2016 and write an application for a deduction in the amount of 566 thousand rubles. For three years, Sergei paid personal income tax on a larger amount: the tax office will return him 13% - almost 74 thousand rubles.

Subtleties. Any person who pays personal income tax at a rate of 13% can receive a deduction for charitable expenses.

The possibility of deduction depends on the purpose of the payment during the transfer. The IRS doesn’t care where this money actually goes.

Personal assistance to the elderly, children or the poor does not qualify for a deduction. Money must be transferred to organizations or individual entrepreneurs specified in paragraphs. 1 clause 1 art. 219 NK. Just in case, you need to take copies of the statutory documents of the organization that receives the donation.

You can donate not only money, but also transfer property or pay for necessary services to third parties.

The remainder of any social deduction does not carry over to next year.

A deduction for charity can only be obtained from the tax office next year.

The doctor will receive a deduction for tuition, although she graduated from the university seven years ago

Yulia graduated from college a long time ago and works as a surgeon. Her sister Anya is studying in her fourth year at SSMU to become a dentist. Their parents are simplified entrepreneurs. Anya’s parents give money for her studies, and Yulia transfers it from her card: about 120 thousand a year.

In 2017, Anya’s parents wanted to pay for two years of study at once.

The family did not plan to receive deductions: Anya does not work, and individual entrepreneurs cannot return personal income tax on a simplified basis because they do not pay it. Yulia didn’t count on anything at all, she’s saving lives here.

How to do it right. Yulia can claim a deduction for three years and return personal income tax for her sister’s education. In 2017, she will submit three declarations: for 2016, 2015 and 2014.

Whoever pays gets the deduction

In just three years, Yulia transferred 358 thousand rubles. When the tax office checks the documents, 46.5 thousand will be returned to her. This will be enough for one more semester of Anya’s studies.

Anya’s family does not need to pay for two years of education at once. This deduction has a limit of 120 thousand per year. If you pay 240 thousand at once for two years, then part of the expenses will not be declared as a deduction and Anya’s family will lose 15 thousand rubles. If you pay for your studies every year in installments within 120 thousand, then Yulia will again claim a deduction next year and return the personal income tax.

Subtleties. You can receive a deduction for the education of a brother or sister only if they are under 24 years of age. A brother and sister can only be related by father or mother. Relationship must be confirmed with documents.

The annual deduction limit for a sister's education is 120 thousand rubles, for the education of a child under 18 years old - 50 thousand rubles. There is no deduction for tuition fees for a spouse or grandchildren.

Follow your limits

Payment documents must be issued to the person receiving the deduction. An agreement can be concluded with someone who is studying.

Deduction is given only upon payment full-time training. There will be no deduction for full-time and absentee work.

A deduction for training can be obtained from the employer upon notification from the tax office in the same year in which the expenses were incurred.

Spouses saved 390 thousand rubles on personal income tax during divorce

Rita and Oleg have been married for ten years and are divorcing in 2017. Immediately after the wedding, they bought an apartment, and two years ago they built a house on their own. All real estate is in common shared ownership.

During the divorce, the spouses agreed this way. They sell the house for 2 million rubles even before the official divorce: there is already a buyer. Oleg takes most of the money, the rest is put on deposit to save for the children’s education.

The apartment remains with Rita under a property division agreement. After the divorce, she will register it in her name, and in 2018 she will sell it for about 3 million rubles and move in with her parents.

Oleg and Rita will have income from the sale of property. They considered that Oleg would claim a deduction when selling the house - 1 million rubles. He will have to pay personal income tax on the remaining amount - 130 thousand.

Problem: Too many taxes

Rita will also claim such a deduction, but when selling an apartment for 3 million rubles. She will take ownership of the apartment after the divorce, and it turns out that she will own the property for less than a year. This means that you will have to pay tax on 2 million - 260 thousand rubles. The couple calculated that when selling marital property they would lose 390 thousand rubles in taxes.

How to do it right. House - common property, but it has only been owned for two years, so it is subject to tax upon sale. It will not be possible to confirm the expenses: they built it themselves and bought some of the materials without receipts. If spouses sell the house under the same contract, they will have to split the deduction in half. Then they will receive a total deduction of 1 million rubles and pay personal income tax on 1 million rubles of income. If Oleg registers the house as his own and then sells it as property, he will also pay 130 thousand in tax.

Rita and Oleg need to sell their shares under different agreements. For the tax authorities, this is the sale of two objects, and each seller has the right to a full deduction - one million rubles. Rita and Oleg will submit declarations for 2017, where they will indicate income from the sale of their share - 1 million rubles each. And they will immediately declare deductions of one million. No one will have to pay personal income tax when selling a house.

It’s the same with an apartment. Rita will register her ownership of the apartment in 2017. And in 2018 she will sell it. But Rita doesn’t need to pay personal income tax, and here’s why.

She and her husband bought an apartment ten years ago and signed an agreement on the division of property before the divorce.

When Rita re-registers the apartment as her own, this means a change in the composition of the owners. Her right of ownership does not cease.

Solution: prepare documents correctly

For tax apartment has belonged to her for ten years, although according to new documents - only a year. When Rita sells her apartment, she will not have to pay personal income tax on the 3 million rubles at all.

If Oleg and Rita arrange everything correctly, they will save 390 thousand rubles.

Subtleties. An agreement on the division of property must be concluded before the divorce.

Rita does not need to submit a declaration when selling an apartment.

A young family took out a mortgage and immediately returned the personal income tax

Irina and Victor saved up for down payment on a mortgage. Before the transaction, I had to borrow money from friends to pay for the services of a realtor. In April 2017, the couple bought a new building without renovation.

Now we need to pay the mortgage, repay debts and somehow make repairs in at least one room in order to move as quickly as possible: the family cannot afford rent and a mortgage.

Every month Victor is withheld 11 thousand personal income tax rubles, and Irina - 8 thousand. In total, taking into account bonuses, since the beginning of the year, 102 thousand rubles of tax have been withheld from the spouses, and for the year it will come out to 270 thousand.

Problem: the money will come back in a year

Irina and Victor expect to return this money only in a year: in January 2018 they will claim a deduction and, perhaps, receive the money in April.

For now, you will have to take out another loan or borrow from friends for repairs.

How to do it right. Immediately after the transaction, spouses must submit documents to the tax office to receive notifications for deductions from employers. They will forward these notifications to their accounting departments.

When the employer receives the notification, personal income tax will no longer be withheld from Irina and Victor: in family budget an additional 18 thousand rubles will appear monthly.

If the spouses receive the notice in April, together with the salary for May, employers will return the personal income tax withheld since the beginning of the year - another 102 thousand rubles for two. In total, in May the spouses will receive 120 thousand unplanned income. This is enough to renovate one room and a bathroom. It will be possible to move.

In January 2018, the couple will again take tax notice, they will take it to work, and they will not withhold personal income tax for the entire year. You don't have to wait until next year to receive your deduction, but can spend the money right away.

The solution is to receive a refund through accounting

Subtleties. To receive a Notice of Entitlement to the Employer Deduction, you do not need to file with tax return and certificate 2-NDFL.

Documents for notification can be submitted on any day, even immediately after registration of property rights.

The notification is issued within 30 days after submitting documents to the tax office.

Every year you need to take a new notice. When changing jobs too.

If there are several employers, the deduction can be received from all of them at the same time, but within the limit.

A deduction from an employer can only be obtained by employment contract. According to civil law, it is impossible.

The foreign currency mortgagee took one document to the bank and canceled the personal income tax for material gain

Ivan took out a foreign currency mortgage in 2010. It was profitable: he worked in foreign company and received a salary pegged to the dollar exchange rate. Ivan used property deductions and made payments on time.

In 2015, payments in terms of rubles increased significantly - it became difficult to pay. In 2017, by agreement with the bank, Ivan refinanced his foreign currency mortgage. His rate was reduced to 7.5% and part of the debt was written off.

Ivan read on the Internet that you need to pay income tax on material benefits. He found out at the bank that for 2017 he would be credited with savings of approximately 184 thousand on interest - this is 64 thousand rubles of tax at a rate of 35%. And the tax code says that personal income tax is charged on written-off debt at a rate of 13% - another 32 thousand rubles will come out.

It turns out that in 2018 Ivan must additionally transfer 96 thousand rubles to the tax office. At the same time, Ivan still continues to pay an expensive foreign currency mortgage.

Problem: 96 thousand taxes

And next year he will again be credited with savings on interest, because the foreign currency rate under the new agreement turned out to be below 9%.

How to do it right. Ivan must receive a tax certificate confirming his right to a tax deduction. It doesn’t matter that he has been using it for a long time: the main thing is that he once had such a right to the same apartment. Ivan will no longer be given a notice of the deduction, but a certificate is required by law.

What remains is the tax on the written off debt. Ivan entered into an agreement in 2010, and a partial termination of mortgage obligations occurred in 2017. And although Ivan has material benefits from writing off the debt, he does not have to pay tax. In 2016, he refinanced the mortgage under an agreement that he entered into before October 1, 2014, and under such agreements the tax on material benefits was allowed not to be paid.

Just in case, Ivan will write a letter to the bank and remind him of the amendments to tax code and clarifications from the Ministry of Finance regarding the tax on material benefits.

Solution: Know your rights

Ivan will not transfer anything to the tax office for material benefits and will save 96 thousand rubles in 2017.

Subtleties. With a ruble mortgage, the material benefit is considered differently than with a foreign currency mortgage. The ruble is pegged to ⅔ of the Central Bank key rate.

If the mortgage was taken out before October 1, 2014 and refinanced with state support in 2016 or later, there should be no tax on material benefits.

Only the bank knows how it arranged the refinancing and how it considers the benefits. If you think you don't owe anything, you might be wrong. Deal with the bank.