25.11.2020
Application for tax refund due to overpayment: official form and sample. The document is drawn up when receiving tax deductions, overpayment of tax as a result of an error, tax refund when applying tax benefits.
In many cases, you have the right to return the amount of tax from the budget. Get "real" money. There are many options. For example, you received a property deduction when purchasing a home. Then you can return the amount of income tax that was withheld from you at work. Another variant. You paid transport tax. Although they had benefits according to it. You have the right to return the amount of tax that you paid for the last three years. Either way, you will need to apply for a tax refund. It indicates the reason for the return, as well as your bank details to which the tax authorities will transfer the money.
Here you will find the official return application form in Excel and PDF format, which you can download, fill out and print, as well as recommendations for filling it out (with a sample filling) and sending it to the tax office. This form can be used if you are returning tax due to overpayment.
You can view tax refund application forms when receiving deductions using the following links:
- social deduction for education
- social deduction for treatment
- property deduction when purchasing an apartment (room, land, residential building)
When is it necessary to apply for a refund of overpaid tax?
There are different situations where tax overpayment occurs.
For example, a taxpayer mistakenly transferred a tax amount greater than what he showed in the declaration. Or he filed an updated declaration with a lower tax charge than was initially shown and, accordingly, has already been transferred. In addition, it is possible that more advance payments were transferred at the end of the reporting periods than the amount of tax accrued for the tax period.
In such cases, the taxpayer should contact the tax office at the place of registration with an application for a refund of the amount of overpaid tax. The tax can be refunded within 3 years from the date of overpayment (Clause 7, Article 78 of the Tax Code of the Russian Federation).
Learn more about tax refunds in this article.
Do not forget that the tax office is obliged to independently calculate and pay interest for late repayment of the overpayment. You do not need to submit an application for this. You can learn about how interest should be calculated and what to do if the tax authorities refuse a refund from the Ready-made solution from ConsultantPlus. Trial access to K+ can be obtained for free online.
If the inspection refuses
Refusal of a refund is rare, and usually its reason is due to the fact that there is no overpaid amount. For example, the taxpayer made a mistake or the entire amount of the overpayment was used to pay off debts. Another possible reason is that the three-year period during which you can apply for a refund has been missed. In any case, the basis for refusal will be contained in the decision that the Federal Tax Service will send to the company or individual entrepreneur.
If the taxpayer considers that the refusal is unlawful, he will be able to appeal it to a higher tax authority and then go to court. If the monthly deadline for returning the amount is violated, the Federal Tax Service is obliged to reimburse not only it, but also interest in accordance with paragraph 10 of Article 78 of the Tax Code of the Russian Federation.
Tax Refund Application Form 2020-2021
The application form for a refund of overpaid tax was approved by Federal Tax Service order dated 02/14/2017 No. ММВ-7-8/ [email protected] From 01/09/2019 it is used as amended by the Federal Tax Service order dated 11/30/2018 No. ММВ-7-8/ [email protected]
In the application form for a refund of overpaid tax, you must indicate:
- TIN, KPP (if any) of the person submitting the application (this information is indicated on all pages);
- application number, code of the tax authority to which it is submitted;
- name of the taxpayer (if it is an organization) or full name (if it is an individual entrepreneur or individual);
- payer status (from 01/09/2019);
- article of the Tax Code on the basis of which the refund is made;
- taxable period;
- OKTMO and KBK codes;
- who confirms the accuracy of the information specified in the application, telephone number.
Also on the first sheet is the signature of the applicant and the date of signing. The second page contains information about the bank account details (from 01/09/2019, the type of account is indicated as a code, and there is no field for specifying a correspondent account), the name of the recipient and information about the identity document. The third page is filled out by individuals who are not individual entrepreneurs. It also provides information about the identity document. From January 9, 2019, the individual’s place of residence is not indicated in the application. Please note that this page may not be filled out if a TIN is provided.
The application must be dated and signed by the applicant. If the application is submitted electronically, it is certified by an enhanced qualified electronic signature.
To find out whether a stamp is needed on the application, read the article “The Tax Office will accept documents without a stamp .
Reasons for overpayments on tax payments
A variety of circumstances can lead to overpayment of tax. Most often, these are trivial mistakes when preparing documents, which are made by both company accountants and tax inspectors themselves. For example, the current tax rates are incorrectly indicated, benefits are not applied, all necessary values are not taken into account when calculating the tax base, etc.
It happens that tax authorities write off taxes twice - this usually happens if one legal entity has several accounts. There may also be situations where excess tax payment occurs as a result of advance payments paid on time.
In any case, regardless of the reason that led to the overpayment of tax, the law provides for the possibility of returning the amount paid in excess of what is necessary. To do this, you just need to submit a corresponding application to the territorial tax office.
Results
The resulting tax overpayment can be returned from the budget. To do this, you must submit an application in the prescribed form to the Federal Tax Service Inspectorate, indicating in this document the necessary codes, taxpayer data, the period of the overpayment, its amount and details by which the overpayment will be returned.
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Return Policy
You can return the excess that was paid no more than three years ago. The main rule is that the taxpayer should not have arrears, penalties or fines for the relevant tax. If there are debts, they will be repaid automatically due to overpayment. After this, you can apply for a refund of the remaining amount, if any.
For this reason, if there are outstanding debts, it is advisable to first reconcile with the Federal Tax Service regarding settlements with the budget. As a result, the remaining amount that can be returned will be clarified.
The reason for the overpayment is important. If the tax was initially calculated incorrectly, you must first submit an updated declaration to the Federal Tax Service. A desk audit will be carried out, and only after that the taxpayer can apply for a refund.
Free tax consultation
How to get a standard deduction
It is given at one of the places of work (clause 3 of Article 218 of the Tax Code of the Russian Federation). To do this, the person interested in the deduction submits to the accounting department an application for a standard tax deduction with copies of documents giving the right to it.
These 2 types of deductions can be applied simultaneously (clause 2 of Article 218 of the Tax Code of the Russian Federation). In this case, you need 2 applications for a standard tax deduction - each with its own set of copies of supporting documents.
If a person with a child has not been employed since the beginning of the year, then with his application for a standard tax deduction, the accounting department will require a 2-NDFL certificate from the previous place of work (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year. .
The child deduction can be double if the person supporting the child is single or 2 parents have refused deductions in his favor. Facts of loneliness and refusal must also be documented.
About the possibility of summing up deductions for disabled children, read the material “Personal Income Tax Deduction for a Disabled Child: The Ministry of Finance has changed its position .
Social deductions related to treatment and education
To reduce the tax paid for treatment or education, it is necessary, as in previous situations, to write a special application and confirm it with additional documentation. After this, the citizen will be able to receive a notification from the tax service.
Thus, you can receive deductions according to the Tax Code of the Russian Federation for:
- education;
- treatment;
- payment of additional contributions that are transferred to the funded pension;
- expenses for voluntary pension or life insurance.
You can get tax deductions for education, treatment, etc.
There are also deductions issued for charity or an independent assessment of the qualifications of an organization’s employee, but they can only be obtained by filing a declaration in Form 3-NDFL at the end of the reporting year.
You can receive a social tax deduction.
Conditions for returning personal income tax if an apartment was purchased
If we are talking about an individual purchasing an apartment, then he can return the money through the use of so-called property deductions. More information about them can be found in the Tax Code of the Russian Federation. For example, there are two types of property deductions. However, both types can be used simultaneously if:
- there are costs for the purchase or construction of housing;
- the volume of both types is limited to 2 million rubles;
- the deduction applies not to one, but to several objects of acquired or constructed property;
- The apartment is being sold without finishing, and this can be confirmed by the contract.
Excerpt from Article 220 of the Tax Code of the Russian Federation
You can receive a property tax deduction.
Additionally, it is worth noting that you can use deductions:
- on income that is subject to a tax rate of 13%;
- to the property, if it is possible to confirm ownership. This can be done with the help of a certificate, agreement or act of acceptance and transfer of property into the ownership of an individual in the case of shared construction;
- for expenses that can be documented.
Important! Deductions can also be used when parents purchase housing, which will subsequently be registered in the name of a minor child.
Updated sample
An employee of an organization usually writes an application for compensation independently if it is drawn up in the name of the manager. However, in the case when the application is written in the name of the tax inspector, the individual will need to fill out a ready-made form in which only a few information will need to be indicated.
Such information includes:
- tax office address;
- applicant's contact details;
- the year in which the applicant incurred expenses related to the acquisition of property;
- amount of tax deduction.
The application must indicate certain information, for example, the amount of the tax deduction, the address of the tax service, etc. The application must indicate certain information, for example, the amount of the tax deduction, the address of the tax service, etc.
You will also need to additionally indicate the details of the bank card or account where the money will subsequently be transferred.
As for the amount of the deduction, it is written in two ways:
- using numbers;
- using letters.
Additionally, it can be noted that in a number of cases the applicant writes an application for the purpose of refunding income tax for interest payments made by him. Then he is obliged to indicate the amount of the tax rebate slightly lower than the main amount of the tax deduction.
You can also request a tax refund on interest payments
Types of standard tax deductions
A standard deduction is the amount by which the tax base can be reduced when calculating personal income tax in the simplest way: directly at the place of work.
There are 2 types of this deduction (clause 1 of Article 218 of the Tax Code of the Russian Federation):
- Personal (personal), to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled participants in military operations or disabled liquidators of accidents involving radiation emissions) and 500 rubles. (for persons awarded with awards, participants in military operations, liquidators of radiation accidents, disabled people since childhood, disabled people of groups 1–2). Its use is not limited by either the period or the amount of income.
- A child deduction available to parents (including adopted ones), their spouses, adoptive parents, and guardians who are actually involved in providing for the child. Deduction in the amount of 1400 rubles. is presented for 1 and 2 children, and 3000 rubles for 3 and each subsequent child. The amount of deduction for a disabled child depends on the category of taxpayer. A deduction for a disabled child is provided to the parent, spouse of a parent, adoptive parent of a disabled child in the amount of 12,000 rubles, and for guardians, trustees, adoptive parents, spouse of an adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18 years old, and if he continues his full-time studies, then until he turns 24 years old. But its use is stopped annually from the month in which the total income of the person using the deduction exceeds 350,000 rubles.
Read about other types of deductions provided in connection with the presence of children here.
Social
Based on Art. 219 of the Tax Code of the Russian Federation, any citizen of the Russian Federation has the right to receive social benefits when spending on charity, paying for education or treatment, buying medicine, making contributions to the Pension Fund. To receive a refund, the taxpayer applies either directly to the Federal Tax Service or to the employer. Please note: the sample application for a tax deduction in connection with payment for medical services refers to the notification issued by the Federal Tax Service confirming the right to social benefits.
Professional
Applies to the following types of income:
- income of individual entrepreneurs operating under the general tax regime (OSNO);
- incomes of representatives of professions who prefer to work privately;
- income from civil contracts;
- royalties.
The amount of professional deduction depends on the costs incurred or is calculated according to those established in clause 3 of Art. 221 Tax Code of the Russian Federation standards.
