When to apply for a tax deduction depends on the method of applying for the tax benefit, as well as the type of deduction provided. Property, standard and social have their own nuances.
Any working citizen, subject to certain conditions, has the right to take advantage of legal privileges: receive income tax benefits. They are called tax deductions. Legislators have provided several categories of such benefits. Moreover, you can receive them not only at the nearest branch of the Federal Tax Service, but also directly from the employer. The procedure and deadlines for filing documents for a tax deduction depend on a number of circumstances. But it's not all that complicated.
Document submission deadline
Before moving on to considering the deadlines for submitting documentation for a personal income tax refund, it is necessary to understand what types of deductions exist in tax legislation, since each of them has its own statute of limitations.
Types of tax discounts
Today, individuals who are taxpayers can reduce the size of their tax base by applying for one of four types of deductions, and in some cases several at the same time. Tax discounts are usually classified into the following categories:
- Standard type. First of all, these are certain material compensations provided to the preferential category of the population listed in the first two paragraphs of Article 218 of the Tax Code, as well as children's deductions.
- Social type. Article 219 describes in detail for what social expenses individuals are entitled to a personal income tax refund. Often these are costs for medical services, charitable contributions, education, and some other social needs.
- Property type. In cases of purchasing certain property objects, such as apartments, houses, separate rooms and land plots, as well as spending money on their repairs, an individual can reduce the size of his tax base. Exactly how to do this is written in Article 220 of the Tax Code.
- Professional looking. Income that taxpayers receive as a result of performing certain types of activities enshrined in Article 221 also implies a refund of income tax. For example, this could be the creation of an art object for a fee - a painting, sculpture, piece of music, etc.
Once the taxpayer has decided what type of tax credit he is dealing with, he can proceed to the process of completing the required documentation package, but do not forget about the established submission deadlines.
ATTENTION! If an individual has previously used a property-type deduction, then it is pointless to prepare documentation for the same type of tax discount, since the law allows you to return personal income tax for property only once.
Deadlines for filing a declaration
To receive any type of tax discount, you must fill out and submit a document such as a tax return to the tax office for verification. Using this paper, the taxpayer reports on all transactions related to his income and expenses. The document is usually drawn up according to the 3-NDFL model.
The declaration must be submitted to the tax authority for consideration no earlier than next year, which comes after the year the taxpayer paid for a certain service, giving him the right to a personal income tax refund.
Thus, if an individual spent money on a child’s education in 2021, then he should file a tax return no earlier than 2021, since this document must contain information for the entire tax period.
Which form to use
In 2021, there is only one form of application for a patent, approved by Order of the Federal Tax Service dated December 9, 2020 No. KCh-7-3 / [email protected] This form takes into account the latest amendments to the Tax Code of the Russian Federation that relate to the patent system. Among the changes are the following:
- from page 001, data on the address of residence and place of stay of the individual entrepreneur was removed;
- the date of commencement of application of the patent can be chosen at any time or not indicated if the individual entrepreneur submits the application simultaneously with the documents for registration;
- a patent can be obtained for any period within a calendar year, but not less than a month.
From January 11, 2021, tax inspectors will no longer accept old forms approved by Federal Tax Service letter No. SD-4-3/20508 dated December 11, 2020, Federal Tax Service letter No. SD-4-3/ [email protected] , or Federal Tax Service order dated July 11, 2017 No. ММВ-7-3/ [email protected]
Submit an application with current changes for free via Extern
Deadlines for standard type deductions
An individual should undertake the preparation of the package of documentation necessary for calculating a standard tax discount the following year after the year in which the right to reduce the tax base arises. However, the question over what period of time compensation will be accrued remains open. In this case, the income tax refund will be made to the taxpayer for a period equal to the last three years.
It should be noted that if an applicant for a standard type of deduction draws up paperwork not directly through the tax service, but does it through an employer, then there is no need to wait until the end of the current year to file a declaration.
Statute of limitations
As for receiving a material discount for social expenses, personal income tax can be returned only if less than three years have elapsed from the date of payment.
Thus, if an individual spent money on social needs, giving him the right by law to reduce the tax base, four years ago, then the deadline for submitting documents has already expired. It is impossible to receive financial compensation in this case.
Deadlines for filing a declaration
To make it more clear to applicants for a tax rebate for medical services how statutes of limitations work in practice, we suggest looking at several illustrative examples:
- The treatment was paid for in 2015. Today, an individual can still file a declaration and reduce his tax base for paid treatment carried out in 2015, since only one full year has passed since that point in time.
- Payments for dental services were made from 2010 to 2016. Sometimes it happens that the taxpayer is forced to undergo treatment over a long period of time. If an individual paid fees for dental services during 2010-2016, and filed a declaration in 2021, then he will receive compensation only for the last three years.
- The taxpayer spent money on the operation in 2013. In 2017, a declaration containing a request for a tax credit for medical expenses incurred in 2013 will not be accepted, and the applicant for the deduction will be refused.
Explanation of changes
When taxing in 2021, it should be taken into account that the maximum allowable deduction is based on an amount of 2,000,000 rubles. However, now this restriction applies not to the property, but to the subject. This means that a person can claim not 13% of the cost of housing, but 13% of the amount of 2,000,000 rubles. Of course, with a real estate price of 700,000 rubles, this is significantly more.
Until 2014, it was possible to apply only for an object, but now you can submit documents unlimitedly until the amount of 260 thousand rubles (13%) is repaid.
A declaration is submitted to return interest on mortgage lending - the amount is limited to 3 million rubles. However, all adjustments made are significant if:
- the person did not receive a deduction for real estate, the right to which appeared before 01/01/2014;
- the citizen purchased the property after 01/01/2014.
Thus, if the period for receiving a tax deduction has arrived, a person has used it within the limits of previously existing restrictions (130 thousand rubles), then after a couple of years he cannot receive an additional amount, because he has already used his right.
Statute of limitations for property discount
While there are time restrictions on the receipt of social tax compensation regarding the date of payment of social services, any statute of limitations has been removed from property-type deductions. Thus, an individual can claim a personal income tax refund even for property acquired not only over the past three years, but also over the past five, ten or more years ago.
However, real estate buyers have a question regarding how long the income tax will be refunded if the property was purchased, for example, in 2009. In this situation, the taxpayer will also receive compensation for the three years preceding the year of filing the return.
How to apply for a patent through Kontur.Extern
To submit an application, go to the Federal Tax Service tab and in the “Reports” section and select “Create new”. Find a patent application through search.
Then select the desired application format and indicate the period of application of the patent. Proceed to filling out the application. Select the inspection, patent start and end date, region and type of business activity. All codes of new types of activities from the classifier are already in the system.
Next, fill out one of the sheets that corresponds to your type of activity. Sheet B is intended for the transportation of passengers and cargo; for retail, catering and rental - sheet B; for other types of activities - sheet A.
On the sheet, enter the code of the type of object, the attribute of the object and the value of the physical indicator (for a retail store - the area of the sales floor).
Then click the blue “Check” button in the lower left corner and proceed to submit your application.
Deadlines for applying for professional deduction
As for filing papers for a professional tax rebate, there are some peculiarities here. The taxpayer must prepare and submit a return every year.
That is, after the issuance of a professional deduction has been approved by the tax office and an individual has received it in the current year, in order to collect the balance next year, he will again need to submit a return for consideration. And if the taxpayer has not fully received the compensation required by law for two years, then this chain of actions must be repeated again.
INFS actions
Anyone who wishes to receive a deduction must submit a personal income tax return. In order to submit a tax deduction when purchasing an apartment or real estate, the Federal Tax Service clearly indicates what information to provide.
The processing time for a tax refund return is three months. During this period, the procedure for contributions, payment of insurance premiums, and benefits are considered. The ownership of an apartment that was purchased before applying for a tax deduction is also assessed.
To receive property personal income tax, citizens will have to submit all the required documents. And after making a positive decision, wait for the payment itself within a month. After insurance premiums and other indicators are verified, accrual will occur. The property deduction will return after this. Although in practice, when you can get a deduction for an apartment, it takes much longer to transfer it.
The remaining changes related to 3-NDFL declarations concern individual entrepreneurs and the self-employed population. The procedure for calculating insurance premiums, tariffs, liability and fines has been changed. For individuals applying for a property return, there are no other changes yet and are not expected. In any case, if difficulties arise, you can always contact specialized companies for advice.
