In which cases can the income tax be refunded

We all know that with every official salary we pay the state 13% of its amount. That is, with a salary of 20 thousand rubles, our income tax is 2,600. Of course, there is little pleasure. I would like to receive everything that is due to us for work. It turns out that the return of income tax is real. Of course, everything paid for many years of work will not return, but at least part of the amount will be in the bank account. Now read more about how this is possible.

The state returns to citizens 13% of the cost of training, treatment, apartment, voluntary pension insurance. This is carried out on condition that the citizen pays income tax. Actually, it is exactly the return of income tax paid at the time of the above spending. Each case requires special consideration.

Social deduction

If the citizen worked during the year, regularly paid income tax and simultaneously studied, he has the right to grant him a social deduction. It consists in reducing the tax base (that is, received for the year of salary), with which he must pay 13%. For example, the annual salary was 200,000 rubles. In the usual case, the income tax will be 26,000 rubles. If in parallel during the year there was paid training with a cost of 40 000, and documents for social deduction were filed, the tax should already be paid not from 200 thousand, but from 160 000 rubles, and it will be 20 800. The excessively paid 5 200 tax inspectorate will transfer To the bank account after checking all the documents.

Here it is worth mentioning, the return of income tax is only possible up to a certain amount. The maximum possible tax deduction for training does not exceed 120 thousand rubles. This means that the largest amount that can be returned for the year is 15 600 rubles. All that is spent above this amount is not refundable.

Parents can also return part of the cost of training a child. But in this case, the deduction limit is 50,000 rubles, that is, it is possible to pay income tax only in the amount of 6,500 rubles per year. In addition, it must be said that tax can be paid each year during the entire period of study in any educational institution, if they have a license to operate.

All of the above applies to other types of social deduction: pension insurance, treatment. Only the threshold of 50,000 is canceled to pay for services for a close relative. The maximum, in any case, is 120 thousand. An exception is expensive treatment. There is no maximum, and the list of such services is determined by the Government of the Russian Federation.

Tax deduction after home purchase

No less relevant and useful is the return of income tax when buying an apartment, or the so-called property deduction. It is provided if a citizen has purchased an apartment, a house. It also extends to the construction of a house, the purchase of building materials and repair work. It is given only once in a life and after purchase of one more apartment it is impossible.

The maximum size of the deduction in this case is two million rubles. So, if the apartment was worth 3 million, it will return only 260 thousand. The citizen has the right to file documents every year until the whole amount is returned.

Let us give an example. The annual salary is 400 thousand rubles. The tax is 52 000 rubles. The cost of the apartment is 1 million. The total return is 130 thousand. For one year, this amount will not be returned. Hence, the documents for the return of income tax will have to be filed several times. For the first and second year will return to 52 thousand rubles, and for the third year - the remaining 26 thousand rubles.