How many times can I get a tax deduction for an apartment, for medical treatment and training?

Almost every citizen knows that the income of individuals is taxed by a single tax of 13%. But many do not know about tax deductions. It is possible to reduce this percentage. About how many times you can get a tax deduction - later in the article.

Concepts and types

A bit of theory. Tax deductions are statutory benefits, which allow you to reduce taxable tax from an individual (13%).

They are subdivided depending on the grounds for:

• Standard;
• Property;
• Social;
• Professional.

It's incorrect to ask the question in this way: "How many times can I get a tax deduction?" First, you need to find out the basis for the benefit.

Standard

Provided are:

1. The categories of citizens who were involved in the accident at the Chernobyl nuclear power plant and the Mayak PA. These include liquidators, children in the contaminated zone, military and medical personnel who participated in these events. The size of the deduction is stipulated in the amount of 3000 thousand rubles. per month. More details about this are stated in the Tax Code.
2. Heroes of the Union and Russia, participants in the Second World War, the blockade of Leningrad, prisoners of concentration camps, as well as invalids of the I and II groups. The amount of deduction will be 500 rubles per month.
3. Parents (guardians) - for 1400 rubles for each up to two children, 3000 for the third and the subsequent.

The last point concerns many, so let's take a closer look at it.

Tax benefits for children

Let's consider the order of actions for their reception.

1. It is necessary to write an application addressed to the employer.
2. Submit documents for the right of tax deductions. At the same time, it is necessary to know that the only parent is given additional benefits in double size.
3. Include two statements to the director or secretary. One, signed and stamped, is left to ourselves. If, for any reason, taxes are levied in full, this copy of the application will be the basis for applying to the labor inspection or court.

Examples of calculating the tax credit for children

So how many times can you get a tax deduction for children? While the amount of annual wages will not reach 280 thousand rubles.

Let's explain on a concrete example.

Secretary Nikolenko A.V. Receives a salary of 35 thousand rubles. She has two children. She has the right to a tax deduction of 1,600 for one. Total 3200.

Therefore, 3200 is not subject to a tax of 35 thousand.

(35000 - 3200) x 13% = 4134.

Thus, the salary of Nikolenko will be:

35 000 - 4134 = 30 866 rubles.

If the secretary did not apply for a benefit, her personal income tax would be:

35 thousand x 13 = 4 550 rubles instead of 4134 rubles.

Of course, the amount of 400 rubles seems insignificant, but if you take it at least for 6 months, we will get 2 400. A worthy payment for a statement once written.

Schematically write the rest of the deductions:

• 1 child - 1600 rubles;
• 2 children - 1600 x 2;
• 3 and more - 1600 x 2 + 3000 (multiplied by the number of subsequent ones after two children).
• A disabled child up to the age of majority or up to 24 years old (extends to students) - 6000 for each.
• The only breadwinner is to multiply all benefits twice.

Period of privileges use

Benefits for tax deductions related to children are given not for the whole year. They are not provided when the income reaches 280,000 rubles.

Let us continue our example with Secretary Nikolenko. Her salary, we recall, 35 thousand rubles a month.

280/35 = 8 months. That is, she can use this right until August inclusive. Since September, the calculation of its personal income tax will be made on a general basis.

Social

Social deductions are provided for:

• training;
• treatment;
• charity;
• Expenses related to pension insurance.

Good is not taxed

Monetary aid to various charitable or other non-profit organizations is not taxed. But such a norm has a limitation.

Assistance to charitable, educational, religious, as well as other non-profit organizations in the field of science, culture, sports, preschool education should not exceed 25% of income in the reporting period.

For the benefit you must provide:

• Inquiries about incomes.
• Documents confirming payments.
• Copies of agreements on contributions and donations and constituent documents of the organization that received assistance.

Training

Now, more details about how many times you can get a tax deduction for tuition. This issue will be divided into two.

1. How many times can I get a tax deduction for the education of children. Here we also include our own training.
2. Tax deductions for close relatives.

At own and training of the children the citizen has the right to tax privileges up to 120 thousand rubles. The same amount includes all social benefits (except charity). We have already mentioned them above.

The training of relatives (brothers, sisters) also provides benefits. But in this case they should not exceed 50 thousand rubles.

Required documents:

• Inquiries about incomes.

Copies:

• Receipts or other documents confirming payment.
• Contracts for training.
• Licenses of educational institutions.

Thus, a citizen is "exempted" from the payment of personal income tax on his own and education of children for up to 120 thousand rubles, 50 thousand rubles for relatives.

Treatment

Now about how many times you can get a tax deduction for treatment. This privilege, as well as training, refers to social benefits. The totality of the whole category, as mentioned above, should not exceed 120,000 rubles. This amount does not include expenses for charitable purposes.

A discount of 13% of income tax is provided until the amount of deduction reaches 120 thousand rubles. in year.

Calculation examples

Benefits for taxation on treatment and training are calculated according to one formula.

Suppose a citizen Petrenko is studying a child in a university. He pays 130 thousand rubles a year (above the maximum tax deduction). Petrenko earns 100 thousand a month. NDFL (13%) will be equal to 13 thousand per month.

For the calendar year Petrenko will pay taxes to the state:

13 x 12 = 156 thousand rubles. Of these, he will return 120 thousand, despite the fact that he pays for the education of a child of 130 thousand a year.

And for the treatment, and for training, only that amount from personal income tax that was spent, but not more than 120 thousand rubles, is returned.

Benefits for treatment: cases of distribution

Tax deductions are provided for the following cases:

• Payment for their own and the treatment of relatives, children (under 18 years) in the framework of services approved by the Government. Acquisition of medicines and medicines included in the list approved by the Government. They must necessarily appoint a doctor.
• Payment of contributions for voluntary insurance of self and close family members (children under 18 only).

Documents required for tax deduction for treatment

• Inquiries about incomes.

Copies:

• Agreements for the provision of services.
• Licenses of medical organizations.
• Receipts and other documents confirming payment.
• Prescriptions of doctors.
• Documents certifying the fact of kinship.

Property deductions

Now we turn to the question of how many times you can get a tax deduction for an apartment when you buy.

Acquisition and sale of real estate are classified as "property deductions". To take advantage of benefits, you must have an official salary.

So how many times can I get a property tax deduction on the sale? Depends on the time of possession:

• Up to 1 million if the apartment, for example, is in the property for more than three years.
• Up to 250 thousand rubles, if less.

Sale of shared property

The question arises: "What if the resident does not have the whole apartment in the property, but only the share?" In this case, the residue will be proportional to this part. Another thing is if the share is framed as a separate object. For example, a room in an apartment that has its own passport. Then the taxpayer has the right to apply the maximum benefit.

When selling several residential real estate objects in one calendar year, the resident has the right to choose tax deductions for only one object.

Thus, the answer to the question: "How many times can I receive a property tax deduction?" - will be: once a year. A discount is given only for one residential property of your choice. The amount depends on the time of ownership.

Acquisition of property

Let's move on to buying. More precisely, to the question of how many times you can get a tax deduction for an apartment when you purchase.

The total amount of the benefit is set at 2 million rubles. The amount can be increased when purchasing housing in a mortgage.

Property deduction is not provided for the purchase of housing from close relatives or other persons, the purchase and sale between which was for the purpose of obtaining a benefit, with the help of maternity capital or other special purpose budget funds ("Affordable Housing" Program, "Young Family" )

You can use this privilege once in a lifetime

The benefit starts from the time of the acquisition of housing and is transferred to other years of the reporting period until the exhaustion of the full limit. In this case there is no statute of limitations for the right of deduction.

Example

Sidorenko AA Bought a house for 3 million rubles. His salary is 50 thousand rubles. per month. The annual amount of personal income tax will be:

(50 x 12) x 13% = 78 thousand.

Therefore, the deduction will be 78 thousand per year. The remaining amount (2000 000 - 78 000) 1 million 922 thousand rubles is transferred to the next. Until that time, until the privilege is expended.

How to calculate the tax credit for a house bought with a certificate for maternity capital

From the cost of housing it is necessary to take away the amount that was provided for by parent capital. And the rest is granted a limited lifetime benefit.

Budget deductions for the purchase of housing and the amount of maternity certificates are not included in the budget.

Transactions with the car

Many are also interested in the question of how many times you can get a tax deduction for a car. When buying no benefits are not provided.

The sale of a vehicle that has been in ownership for more than 3 years is not subject to income tax.

There is also a discount on the sale of up to 250 thousand rubles. If the amount when selling a car that was less than the "liberating" period for a resident is greater, then it is subject to income tax.

Example

Titarenko PD Sold the car that he owned for 1 year. The deal amounted to 700 thousand rubles. Therefore, Titarenko must pay:

(700 000 - 250 000) х 13 = 22 750 rubles.

Professional

These are benefits that apply to a narrow circle of people. They are given on author's fees, results of scientific activity, individual notaries for expenses, brokers who suffered losses in the securities market.

Results

So how many times can I get a tax deduction? We decided that everything depends on the grounds for the benefit. Most tax credits are granted with a certain limit annually. As for the certificates of income, in each specific case it is necessary to consult the tax inspectorate and clarify, since the list of provided supporting documents is not prescribed in the code. It can vary depending on the situation. We just wanted to convey information that will help people understand what benefits they are entitled to. Of course, taxes are needed to maintain order and stability in society. They go to the salaries of teachers, doctors, etc. But life situations are such that the lawful failure to pay taxes is simply necessary. The costs of training, the maintenance of children, the purchase of housing seriously hit the pockets of citizens. Therefore, a privilege in such situations is simply necessary.