An application for a tax deduction is a document that allows you to reduce the amount on which you do not have to pay income tax (NDFL). Depending on the situation, the citizen applies for benefits to the employer or to the tax authorities.

When they write

A personal income tax deduction is an excellent opportunity to receive a refund of part of the income tax paid from the state. This is a legal scheme - this is how the state encourages citizens to take certain actions and actions that it considers useful: having children, paid treatment, buying housing with their own funds, and so on.

Tax legislation defines the following types of benefits:

• standard (), among which the most common is ;
• social (Article 219 of the Tax Code of the Russian Federation), including compensation for expenses for voluntary pension insurance and;
• property (Article 220 of the Tax Code of the Russian Federation), associated with a decrease in taxable income when purchasing or selling property;
• professional (Article 221 of the Tax Code of the Russian Federation) - if there is income from private practice or entrepreneurial activity;
• investment (Article 219.1 of the Tax Code of the Russian Federation) - and the turnover of securities.

Depending on which deduction you are applying for, you will need different application forms. That is, in each of these situations, the tax deduction application in 2020 is slightly different. Below you will find forms for the most common situations: benefits for property, for children and for medical treatment. At the end of the text the forms are available for free download. The next steps are simple. Fill out the documents on your computer and print them. Or print and fill out by hand. Whichever option you use, remember: the applicant must sign in person.

Sample application if you have children

Most often, Russians use the standard deduction for children. It is completed directly with the employer, providing a package of documents with the application. There is no established form of such treatment at the legislative level, but certain rules must be followed. Here is the application form for a tax deduction in 2020, which already takes into account all the requirements.

Since all standard benefits are received from the employer, the proposed form is universal. The only thing is that you will have to indicate another subclause of clause 1 of Article 218 of the Tax Code of the Russian Federation, on the basis of which there is a tax discount.

A working citizen has the right to reduce the taxable amount from the first month of receiving income, taxed at a rate of 13%. For this reason, immediately upon employment, an application for a tax reduction is submitted. If you do not want to contact your employer, you will receive the entire overpaid amount at the end of the year after contacting the tax authorities.

Application for expenses for treatment and medicines

Relief in connection with treatment costs is either obtained from the employer or from the Federal Tax Service. Tax authorities will return part of the money spent at the end of the tax period to the individual’s bank account, and access to them is allowed within 3 years after the end of the year in which the expenses occurred. Employers will be able to return the money earlier - before the end of the year - by transferring the entire amount of wages, without withholding personal income tax.

If you go to the tax office, it will be enough to have papers confirming the expenses.

To receive compensation for treatment expenses from your employer, you should provide the tax authorities with documents and a sample application for a tax deduction for treatment in 2020, filled out with information about a specific taxpayer. The document looks like this:

Only those lines that are necessary are filled in the form. Unnecessary ones are left empty.

Tax officials are required to consider the appeal within 30 days. After this, they issue a notice confirming the taxpayer’s right to receive a social deduction for a certain amount, which the company gradually pays to the employee.

Application for transactions with property

The law provides for 2 situations when an individual has the right to receive from an employer:

1. The citizen spent money on the construction or purchase of real estate, land for individual housing construction (clause 3, clause 1, article 220 of the Tax Code of the Russian Federation).
2. The employee incurred expenses in connection with the repayment of interest on targeted loans issued for the construction or purchase of real estate, land for individual housing construction (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation).

In all other cases, employers are required to withhold and transfer personal income tax in full.

If you want to return the money spent on the purchase of real estate or land before the end of the year, contact your employer. But first you will have to study a sample application for a property tax deduction in 2020, fill out the template and take it to the tax authorities.

After considering the citizen’s appeal, the tax authorities will either agree or refuse to return the overpaid amount. If the answer is positive, the employee is required to provide the employer with a notice confirming his right to a discount. Gradually, by paying wages without withholding personal income tax, the state will return the money to the taxpayer.

In cases where employers do not have the right to provide this type of benefit, the citizen applies for it directly to the tax office. In this case, he will need an application for the return of the overpaid amount in accordance with Art. 78 Tax Code of the Russian Federation. You need to fill out the following form:

Such an application is submitted together with a declaration in form 3-NDFL and a package of documents confirming the fact of purchase (sale) of property. The circulation period is no later than 3 years from the year in which the transaction with real estate or vehicles was carried out.

Download application samples

Download the application form for a tax deduction for treatment in 2020: sample (if received from the employer)

Application for property tax deduction.

An application for a tax deduction can be submitted to both the employer and the tax office in cases provided for by law.

Only citizens of the Russian Federation - tax residents who receive income taxed at a rate of 13% - can count on a tax deduction. There is no tax deduction:

• unemployed whose income is unemployment benefits;
• Individual entrepreneurs who have chosen a special regime providing for a personal income tax rate other than 13%.

The application must be accompanied by documents that confirm the information contained in the application and the authority of the applicant.

For example, if a guardian or trustee applies for a tax deduction for a child, then he must attach a document confirming his rights to guardianship/trusteeship:

• foster care agreement;
• document from the guardianship and trusteeship authority (decision/resolution establishing guardianship/trusteeship of the child);
• guardianship agreement;
• trusteeship agreement, etc.

If the child’s only parent is applying for a deduction, he must provide the employer with a document confirming this fact:

• death certificate of one of the parents;
• a certificate from the registry office stating that information about the father was recorded from the words of the mother;
• parent’s passport, which does not have a marriage stamp, etc.

How to write an application for a personal income tax deduction?

The application header must include the following information:

• Full name of the applicant;
• TIN number;
• residential address;
• passport details;
• contact number.

Below is the text:

“Based on paragraph 6 of Article 78 of the Tax Code of the Russian Federation, I ask you to return to me the amount of personal income tax overpaid in ___ year. persons in the amount of _____ in connection with _______ (indicate the reason).

Application by an individual for a tax deduction must be signed by him. In addition, it is necessary to provide a transcript of the signature and indicate the date of submission of the application.

Application for double tax deduction for children

A double tax deduction for a child is possible if one of the parents abandons it in favor of the other parent.

To date, the procedure for transferring the child tax credit is not defined by law. According to letter 01.09.2009 N 3-5-04/1358@ “On the provision of a standard tax deduction for children,” the Federal Tax Service of Russia recommends that the first parent (claiming a double tax deduction) address an application for a double deduction to his tax agent (employer). The application must indicate that the second parent has waived his tax deduction in his favor.

The second parent must apply to waive his deduction and transfer it to the first parent. This statement must also be provided to the first parent's tax agent (employer).

The application header must include the following information:

• name of the inspection of the Federal Tax Service of Russia;
• Full name of the applicant;
• TIN number;
• residential address;
• passport details;
• contact number.

Below is the following text:

“In accordance with Article 220 of the Tax Code of the Russian Federation, I ask you to provide a property tax deduction for expenses incurred aimed at: (indicating, for example, the acquisition of a share in an apartment or the construction of a new property, etc.).”

If the property was acquired in joint ownership, then an additional statement must be attached regarding the agreement of the co-owners on the distribution of the property deduction between them.

At the end of the application, put your signature, its transcript and the date the application was written.

This sample applicationfor tax deduction is extremely general. Depending on the specific situation, the data in it is detailed.

To receive compensation, the taxpayer must correctly draw up and fill out an application for a tax deduction. The content and format of the application depend on the type of application - citizens receive a payment from the employer or apply for a refund of personal income tax previously paid to the budget at the territorial inspectorate of the Federal Tax Service.

Taxpayers send:

• application for property tax deduction;
• to standard;
• to social;
• for investment.

When contacting an employer

The main condition for the return of personal income tax from the employer is official employment. If the relationship with the employer is of a civil nature, then you will not be able to receive compensation.

Standard, property, social and investment compensation payments are processed through the employer.

If an employee plans to apply for standard compensation, he must write a corresponding forgiveness addressed to the employer and attach copies of supporting documents (birth certificate, marriage certificate, etc.) to it.

If an employee plans to apply for social or property compensation, he must complete the following steps:

1. At the moment of the right to receive money, prepare an application, create a package of required documentation and contact the territorial Federal Tax Service.
2. Receive a notification from the tax office about your right to compensation.
3. Provide notice to accountant. From the moment the notification is provided, the employee receives his salary without withholding 13% of personal income tax until the required amount is fully calculated.

When contacting the Federal Tax Service

You can receive compensation for expenses incurred by contacting the territorial Federal Tax Service. The appeal is generated both in paper form (transferred to the inspector in person or by mail) and in electronic form (the required originals are scanned). A mandatory step is to fill out the 3-NDFL declaration and collect the required package of documents.

Officials have updated unified forms for applying to the Federal Tax Service for reimbursement of overpaid taxes. The new form of application for a tax deduction in 2020 is enshrined in the Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@ (as amended on November 30, 2018).

What papers are needed for the Federal Tax Service?

After the expiration of a calendar year from the date of expenses, the taxpayer has the right to apply to the regional inspectorate to receive compensation for the personal income tax paid. A citizen fills out a declaration in form 3-NDFL, collects a certain package of documents, fills out a request for a refund and sends all these papers to the Federal Tax Service. The following supporting documentation must be attached to your application:

• certificate 2-NDFL, confirming the amount of income received and calculated (paid) personal income tax;
• copies of documents confirming expenses incurred (contracts, checks, etc.).

A complete list of documents that are submitted as part of an application for an IC to the Federal Tax Service is presented in the article.

The inspectorate reviews the received documentation and conducts a desk audit within 3 months. If the decision is positive, the funds are transferred to the current account specified by the taxpayer in the application within 30 days.

And an investment tax deduction when filing a 3-NDFL declaration with the inspectorate.

The relevant articles will help you with the remaining columns of the application, such as the Federal Tax Service number (which you will contact) and the TIN number, which you can read by following the links.

You can download the income tax refund application form here

It is presented in pdf and excel formats, which you can open on a computer and fill out yourself, or print the form and fill in the missing data with a ballpoint pen (in block letters).

There should be no problems filling out an application for a tax deduction. You can find all the necessary data in your own documents and on our website. The main thing is accuracy and attentiveness.

Please note that if you changed jobs during the year and there are several employers included in the declaration, then the number of attached applications must be a multiple of the specified sources of payments.

The return application is submitted along with the completed 3-NDFL declaration and the necessary package of documents. The declaration must be filled out either in the program and printed on A4 sheets (regular landscape paper), or by hand on forms of the same A4 format. The first filling option is undoubtedly the leader, as it requires significantly less knowledge, but the choice is yours.

Sample application for a refund of overpaid tax to obtain a deduction

We indicate your Taxpayer Identification Number (TIN) in the header of the form. A checkpoint is not required, since individuals do not have one. Let's go through the list below:

1. Application number - if this is the first application minus this year, put 1.
2. Submitted to the tax authority. In all likelihood, you should have this information, since you filled out the declaration yourself. You can look up the Federal Tax Service number from it, or look for how to find it out in the “useful information” block.
3. We indicate our last name, first name and patronymic.
4. Payer status - if you are filling out an application for a deduction, then indicate 1 as in the sample.

5. Article of the tax code for the refund of overpaid tax in our case 78.
6. In the “please return” column, write the number 1 (overpaid amount of tax) twice.
7. This figure is in your declaration. This is the amount to be returned from the budget for the reporting year for which 3-NDFL is submitted.
8. Tax period. Here you need to fill in the fields using codes, the meanings of which are given on the last sheet of the form. We fill in the field with the abbreviation GD 00, which corresponds to the annual report, and enter 2019. This is the period for which 3-NDFL is submitted in 2020.
9. We look for the OKTMO code for tax deductions in the 2-NDFL certificate issued by your employer.
10. The budget classification code for tax refund is the same for everyone - 18210102010011000110.
11. We indicate the number of pages (3) and documents attached to the application (the declaration does not count).

12. Next, put 1 if we contact the Federal Tax Service in person and skip the three bottom lines; they are filled in only if we send a representative.
13. Fill out the phone number, sign and date it. The day reflected here must correspond to the day the return application was submitted.

14. Next, you should indicate the bank details where the overpaid tax will be transferred. This information can be taken from your agreement with a credit institution or from online banking. There you will need to find the item details for transfers and copy the information from there (I think you’ll figure it out). The main question remains the type of account (code):
02 - if the transfer will be made to a bank card (current account);
07 - if for a deposit or contribution.
15. The recipient's budget classification code and personal account number do not need to be filled in.

16. The third sheet is filled out only if you do not have a TIN - you will need a passport or other document.

This sample application for a tax deduction is elementary. Most of the clues can be found at the bottom of the form. We hope you got the maximum benefit from our educational program and will easily submit the 3-NDFL declaration and return your 13%, thanks to the site.

Every taxpayer has the right to demand from the tax authority social deduction, for this it is necessary to prepare a certain document, which we will consider today, so, an application for a social tax deduction - a form, a sample to fill out.

However, only if there are the following expenses in the tax period, you can qualify for social deduction is undergoing medical treatment, both personal and for one’s children, spouse, inpatient education for children, sisters or brothers until the age of 24 or obtaining education exclusively for oneself, purchasing a voluntary health insurance policy, purchasing medicines, voluntary contributions for partial accumulation of your pension and charity.

The actual amount of the deduction will depend on the amount of the taxpayer’s expenses and, of course, their nature. In order to receive a social tax deduction, the taxpayer draws up a written application, to which he attaches a certificate to the tax authority at the end of the year.

This application does not have a unified form and is drawn up in free form. The document must include a header, namely the full name of the tax office, full name and address, as well as the taxpayer’s INN number. The name of the document is written in the middle. In the main text you need to indicate references to the regulatory articles of the Tax Code and the required deduction amount in words and figures. All documents that will serve as an appendix to this application for the acquisition of a social tax deduction and confirming the actual expenses of the taxpayer are also indicated.

The application must be submitted to the inspection in person or sent by mail. In the first case the application is drawn up in 2 copies. The first is transferred to the tax authority, the second remains with the taxpayer. The inspector who will accept this application must put a stamp (mark) on the second copy confirming the acceptance of this application and record the current date. In the second case, the application is sent by a valuable letter with a mandatory list of attachments, as well as notification of its delivery.

The receipt that the taxpayer receives for payment for postal services must be kept. These documents will act as evidence that the application was actually sent to the designated address. In particular, the application must be submitted together with a tax return, which will reflect the income of individuals. faces. This declaration is accompanied by documents that can confirm the actual costs of paying for treatment, training, and so on. Such documents include:

A copy of documents evidencing payment of tuition (payment orders, checks),
A copy of the training contract.

If relatives are undergoing training, it is necessary to provide a document that will indicate a valid relationship with the taxpayer. Tax officials are obliged to accept any application from you as soon as it is provided to them, however, there are cases when inspection staff refuse to accept such a document, which is illegal.

We hope the information we have provided will answer your questions; you can read the application for a social tax deduction in our article, and the form and sample below!