Tax deduction for a pensioner: conditions, rules of registration

Is a tax deduction for a pensioner? How can you arrange it in this or that case? To understand all this is not so difficult as it might seem at first glance. In fact, every citizen can properly study the RF Tax Code and get answers to all the questions posed. Tax deductions are a frequent occurrence. Many people try to take advantage of this opportunity as soon as possible. After all, to return part of the money at the expense of the state at certain expenses is what the country offers to many citizens. What about pensioners in this area? Have they been paid a monetary refund? If so, in which situations? And how to apply for tax deductions in this or that case?

Deduction is ...

The first step is to understand what money is being talked about. In Russia, not all are tax deductions. So, it is worth knowing about what money is being talked about.

Tax deduction - the return of 13% of those or other spending by the state. It is reserved only to the person who has committed a certain transaction. In Russia, deductions can be made for specific actions.

Usually the right to receive money remains for the able-bodied population with a constant income. Is a tax deduction for pensioners? This is a very difficult question. How can you answer it?

Deductions and retirees

The thing is that there is no definitive answer. Much depends on what kind of deduction is involved. And what kind of pensioner is a taxpayer.

It has already been said that working citizens, as well as the able-bodied population, which has a constant profit, has the right to deductions. But how to be elderly people?

As practice shows, a deduction of 13% is imposed when a citizen pays taxes and receives income. Otherwise, claim for a refund will not work. Pensioners are eternal benefits. In Russia, they have a huge number of rights and opportunities. What about the tax refunds? Can a pensioner get a tax deduction?

Unequivocally answer "yes" will come only when it comes to working citizens. They receive a salary that is taxed by personal income tax at 13%. And therefore they are entitled to deductions. And what to do idle?

For non-working

They, like the rest of the citizens who went on a well-deserved rest, are entitled to a tax deduction in the amounts established by the legislation of the Russian Federation. But for this you have to observe certain conditions. As a rule, they are always observed in Russia.

What kind of rules are we talking about? It:

1. The citizen-pensioner should be the tax resident of the country. That is, stay on the account in the tax authorities at the place of residence for more than 183 days.
2. A person claiming a deduction must necessarily receive income taxable at 13%. The pension does not count. According to the law, it is not subject to tax payments.
3. Until the end of the reporting tax period, it is necessary to file a tax return in the established form. Then you have to pay 13% of the profits. This is a required item.

There are no more essential conditions. Accordingly, non-working pensioners also have the right to a particular deduction. True, they have more workers. In what situations can I claim a refund of money spent on a particular transaction?

When are deductions

The thing is that in Russia there is a fairly large range of deductions. They are divided into different types. Accurate knowledge of the ownership of cash compensation helps determine the documents that are provided to the tax service at the place of residence in one case or another.

Deductions can be:

• From the salary (for example, in the presence of underage children);
• for studying;
• At treatment (most often teeth);
• For transactions with property and land.

These are the most common variants of the development of events. As a rule, the tax deduction for a pensioner for training is not actually met. The property return of funds is in great demand. In the presence of work - with wages. Treatment, too, very often helps citizens to return some of the money given for servicing. In all situations, one will have to follow the same principles of giving a deduction, but different packages of papers. What should I look for first?

From the salary

To begin with, it is best to study a somewhat specific deduction - with the earnings that a citizen receives. Why? This monetary refund is slightly different from all others. How exactly?

Deduction from the salary is a method of reducing the tax base, which is necessary to collect 13% of the citizen's income in the form of tax. That is, this method does not allow you to receive cash. It serves to reduce the tax base when calculating the income tax payment.

Usually it is necessary for invalids. This tax deduction for pensioners is useful, but it is provided only to employees officially. Neither entrepreneurs nor people who receive income from the sale of property can not use this bonus.

One more feature of deductions from the salary is that it is necessary to apply for it not to the tax authorities, but to its employer. The list of documents is minimal. About them a little later. To begin with it is necessary to consider all the returns put to the pensioners. They have certain conditions and limitations. If you do not know about them, you can never return.

For studying

The deduction for education is found against pensioners, as has already been said, extremely rarely. You can receive it when the citizen pays for his / her education at the university in full time form. Or if a person teaches his child (grandson - if there are no parents) on a "point" to 23 years of age. However, the student must not work officially.

Accordingly, under similar circumstances, it is possible to draw a tax deduction. But at the same time the pensioner should be the official representative of the student or study himself. Payment for studies is made at the expense of the elderly citizen.

It is also worth paying attention to the fact that you can return money at a rate of 13% of all spending for the last 3 years of training. At the same time, the amount can not exceed 50,000 rubles in the end. It is best to file a request to the tax directly for 36 months, than annually to deal with the task.

For the property

The next question is the tax deduction for pensioners, which is laid for real estate transactions. This is a rather interesting question. After all, it is necessary to pay attention to numerous nuances. Transactions with real estate among pensioners and other citizens are constantly encountered. And you can get a cash refund for the purchase of an apartment at the rate of 13% of the amount spent.

What are the restrictions in this respect? The thing is that you can not return more than 13% of 2 million rubles. That is, the maximum return is about 260 thousand. This rule applies not only to pensioners, but also to all other citizens.

If the above amount of deduction is not collected, then it can be obtained in full in the future. Otherwise, if the limit of 260,000 rubles is exhausted, it will not be possible to issue a refund of money.

When buying real estate for a mortgage you can return a large amount. To be more precise, at the moment it is 350 thousand rubles.

Other property

And what if we are talking about the sale of land, for example? Or any other property? Then the tax deduction for the pensioner too relies. There are the same conditions for him as in the case of real estate such as apartments, rooms and cottages.

In other words, a pensioner after the purchase of an apartment receives a tax deduction with a total size of no more than 260 thousand, after acquiring a land plot or a machine, a similar maximum return of funds is required. As a rule, the mortgage for other property does not apply.

It should be noted that in the case of real estate, and in the case of other property, the deduction is considered property. So, 260 000 rubles is money that can be returned at the expense of the state, taking into account all property spending. That is, for the apartment, and for the car, and for the land, for example. The tax deduction for a pensioner and an ordinary citizen is summarized in these situations.

Treatment

The next refund is compensation for the treatment. A very common residue among the entire population. It is assumed when a citizen pays his or her treatment in private centers. If a citizen uses the MHI program, he can not regain certain money.

A tax deduction for pensioners for treatment is offered for:

• Purchase of certain medications;
• Direct receipt of treatment services;
• Under the MHI program, if, according to the contract, the insurance company covers only the service, but not the expenditure for its rendering.

As already mentioned, there is often a deduction for dental treatment. You can get, as in past cases, 13% of the amount spent. But the deduction can not exceed 15 600 rubles.

In Russia there is a special list of expensive treatment, to which the specified compensation limit does not apply. In this case it will be possible to draw a deduction of 13% from the entire amount spent on this or that medical intervention.

Order of treatment

How to get a tax deduction for a pensioner? It all depends on what kind of money refund it is. It has already been said that in the case of deduction from the salary it is enough to come to the employer. And if we talk about all other returns, we will have to apply to the tax authorities at the place where the applicant is registered. Or it is suggested to come to this or that MFC for the implementation of the idea.

The order of registration is very simple. Required:

1. Collect a certain list of documents. For each case, it is different. The full list of securities will be presented below.
2. Find the MFC or the tax service of the area of citizenship registration. If it is a question of deduction from earnings, then it is enough to apply to the employer.
3. Make a statement of the established pattern. The right to tax deduction of pensioners and other citizens must be requested. Or rather, to report on his desire to return the money. The application shall be accompanied by documents and their copies.
4. Wait for the decision of the tax authorities. A citizen within 2 months from the date of filing an application will be notified of the appointment of the refund or its rejection. In the second case, it will take about a month to correct the errors. Otherwise, the design will have to start from scratch.
5. Wait for the accrual of funds. From the moment of receiving an alert from the tax authority to transfers, as a rule, it takes about 1.5 months.

It's all. A tax deduction for working pensioners and nonworkers is provided in exactly the same way as for all other citizens. The difference is only in the documents provided.

Documents for deductions

If it is a question of deduction from the salary, it is enough for an employer to bring a pension certificate, application and passport. It is also necessary to attach a basis for reducing the tax base. For example, a certificate of health.

Otherwise, a tax deduction for a pensioner is granted after the following papers have been submitted to the tax service:

• A statement indicating the type of refund;
• The passport of the Russian Federation;
• SNILS citizen;
• contract for services;
• Student's certificate (return for education);
• Documents indicating the expenditure of a citizen (checks and receipts);
• Tax declaration in the form of 3-NDFL;
• Certificate of income (form 2-NDFL for employees);
• The license of the organization (training, treatment);
• Accreditation (for training);
• Certificate of ownership of real estate (if available);
• Pension certificate (since 2016 - a certificate of a pensioner);
• Details of the account to which you want to transfer money.