Can a pensioner receive a tax deduction? Tax deduction for pensioners: conditions for receipt and registration. Which pensioners are we talking about?

Russian legislation provides for all employed citizens who pay personal income tax the opportunity to reimburse part of the costs when purchasing housing or a plot for the construction of a house by issuing a tax deduction. Since this right is exercised at the expense of the previously transferred tax, the deduction process is relevant specifically for working persons. How can I get a personal income tax refund when a pensioner buys an apartment? Let's try to figure it out.

Legal Features

According to the general rules, since pension payments are not subject to personal income tax, pensioners who do not have other income other than pensions are not entitled to receive a deduction to reimburse expenses. But not everything is so simple. Provisions of paragraph 10 of Art. 220 of the Tax Code of the Russian Federation significantly expanded the rights to receive a personal income tax refund for pensioners when purchasing an apartment, making this category of applicants different from the rest.

The legislator has established the following mechanism for obtaining a deduction for a pensioner:

The right to deduction arises from the year of acquisition of the property. Having declared it, the pensioner can also declare the transfer of the balance of the deduction to 3 years preceding the year of purchase;
The right to transfer the deduction does not depend on the availability of income and whether the pensioner is currently working or no longer - it is granted to all pensioners who own purchased housing;
If a pensioner continues to work after retirement, then he will be able to transfer the deduction to both previous and future years in accordance with the general procedure.

So, the next year after receiving the right to deduction, the pensioner owner can exercise this exclusive right by declaring it in form 3-NDFL. Let's consider how the time of retirement affects personal income tax compensation by analyzing situations with deductions for working and non-working pensioners.

Refund of personal income tax to working pensioners when purchasing an apartment

The ability of a working pensioner to receive a deduction is interpreted depending on when the housing was purchased.

Example 1 (purchasing housing before finishing work):

Pensioner Gromov P.T. bought a house in 2017, and at the beginning of 2018 retired, stopping working. He has the right to begin processing the deduction in 2018 by submitting 4 3-NDFL declarations to the Federal Tax Service at once: for 2017 (the year the balance of the deduction was formed), for 2016, 2015 and 2014.

It should be taken into account that in order to transfer the deduction, you should contact the Federal Tax Service immediately after the year the balance was formed, i.e., based on the example presented - in 2018. Delay is fraught with the loss of a share of the deduction. If you apply for a transfer in 2019, you will be able to receive a deduction only for 2017, 2016 and 2015. Those. when applying for a transfer to later periods, the number of years to which the balance of the deduction can be transferred is reduced (Letters of the Ministry of Finance of the Russian Federation No. 03-04-05/27878 dated 05.15.2015; No. 03-04-05/6179 dated 02.12.2015).

Example 2 (if housing was purchased by a pensioner who continues to work):

Petrov I.M. became a pensioner in 2015, continuing to work, and purchased housing in 2016. The deduction is issued in 2017 for 2016 and transferred to 2015, 2014, 2013. In a situation where the applicant has not received the full deduction for these periods, it is possible to receive it by transferring it to future periods (while the pensioner is working).

Thus, without exhausting the deduction amount, working pensioner Petrov I.M. has the right to transfer the balance to 2017, 2018 and beyond, as long as there is income.

If the purchase of real estate took place in the year of termination of work and retirement, then the algorithm for obtaining the deduction will be different. Let's say a citizen bought a house in February 2017, and ended his career in May 2017. He has the right to start processing the deduction in 2018, declaring income for four years: 2017, 2016, 2015 and 2014. Transferring the balance of the deduction to 2018 and beyond is no longer possible , because no income.

Personal income tax compensation for non-working pensioners when purchasing an apartment

The provisions of the Tax Code of the Russian Federation fully apply to non-working pensioners. But they have the right to a deduction provided they receive income (work) three years before the year in which the remainder of the deduction is formed. When applying for a balance transfer, remember:

documents must be submitted to the Federal Tax Service after the end of the year in which the balance of the deduction was formed;
at the same time, transfer the deduction to the three years preceding the purchase;
If the pensioner had no taxable income during these years, then the costs cannot be reimbursed.

In practice, the right to use deduction transfer is implemented differently in different situations.

Example 3.

Gr. Sosnovsky I.M. stopped working after retiring in November 2016, and bought an apartment in 2017. In 2018, he submits forms 3-NDFL to the Federal Tax Service for the years 2016, 2015, 2014. For 2017 (when the carryover balance of the deduction was formed, but there was no income), there is no need to submit a declaration (letter of the Federal Tax Service No. ED-4-3/13096@ dated July 19, 2013).

If Sosnovsky I.M. completed his activities in 2015, then a refund would have been possible for 2015 and 2014 (in 2016 there was no longer taxable income), but if he had not worked for more than three years before purchasing a home, he would not have been able to transfer the deduction at all.

Example 4.

Lenkov A.A. retired and stopped working in 2010. I purchased the apartment in 2016. Since he did not work in previous years of purchase, he cannot take advantage of the right to deduction. However (if the acquisition was made during marriage), the deduction can be received by his spouse, who is working or has recently become a pensioner.

Unfortunately, there are frequent cases of denial of deductions to pensioners. This is illegal, since the Federal Tax Service, in matters of application of tax legislation, is obliged to be guided by the explanations of the Ministry of Finance of the Russian Federation on the procedure and conditions for providing property deductions to pensioners (clause 5, clause 1, article 32 of the Tax Code of the Russian Federation).

It is very tempting to receive compensation from the state for expenses incurred, and more and more people are trying to do this. It is easier for young people and working people to get a tax refund, but pensioners also have this opportunity. What kind of pensioners are and in what cases? Let’s look into the issue together.

Tax deduction - what is it?

All citizens pay payroll taxes. These taxes are spent by the state on free medical care, law enforcement, social projects, and so on. But in life we have to buy housing, and often pay for treatment. If a citizen spent money on an apartment or an expensive operation, he has the right to reduce the amount of his taxes paid, that is, to deduct a certain part, hence the name - deduction.

A property deduction for pensioners is also provided, but for this certain conditions must be met.

What documents are needed

Regardless of whether you want to apply for a tax deduction for working pensioners or for non-working ones, the list of documents does not change. Here is a list of them.

The tax deduction for pensioners has one exceptional feature that is not available to other categories of citizens, namely the ability to claim tax refund immediately in 4 years, while other citizens can receive a deduction only for.

If a citizen bought an apartment or built a house in 2017, and retired in 2018, he can immediately submit declarations for deductions, without waiting for the end of 2018. At the same time, he will be able to receive the benefit for 4 years at once: for 2018 (for the period in which he worked) and 3 years preceding it: 2017, 2016, 2015 (provided that in these years he had taxable income from which he paid personal income tax). When applying to the Federal Tax Service, you will need to submit 4 declarations: for 2018, 2017, 2016, 2015, filled in in reverse order(first fill out 3-NDFL for 2018, then for 2017, 2016 and 2015).

But it wasn't always like this. Until 2012, non-working pensioners did not have the right to a deduction at all, and those who worked declared it on general terms, without any specifics.

Let us briefly consider whether a pensioner can receive a tax deduction if he was no longer working at the time of purchasing an apartment, what features are provided for working pensioners, and how the procedure for obtaining a deduction depends on the year in which the apartment was purchased.

Year of purchase of the apartment

2011 and earlier

Until 2012, non-working pensioners couldn't neither receive a deduction nor transfer its balance. Working people could receive a deduction in the general manner, like all citizens receiving taxable income.

2012-2013

In the period from 2012 to 2014, only non-working pensioners could transfer the balance of the deduction to 3 years preceding the year the balance was formed. Workers could receive a deduction in the general manner, without the right to carry over the balance to previous years.

2014-2018

If a pensioner bought an apartment (or other housing) while he was still working (at least for 3 years before the purchase), he has the right to return the personal income tax paid.

The advantage of a property tax deduction when purchasing an apartment by a pensioner is the ability to reimburse the tax paid for the previous 4 years at once.

But not everyone can count on this. The deduction is not available to those who did not work for 3 years before purchasing a home (did not have taxable income) and will not work in the future. There will simply be nothing to return from the budget.

Which pensioners are we talking about?

Any type of pension (insurance, disability, survivor's) is deductible. The reason for leaving can also be any: preferential (early) or ordinary (upon reaching the required age and length of service, etc.).

Until 01/01/2014, only a non-working pensioner received a deduction for the purchase of an apartment at the same time for everything for 4 years. A working pensioner returned funds only for 1 year.

As of January 1, 2014, this restriction has been lifted. Any pensioner has the right to capture the full period.

There are situations when real estate is purchased first, and retirement follows later. And there are no obstacles to an extended deduction period. The main thing is that at the time of applying for a personal income tax refund you have a pension status.

What about pre-retirees

Deduction privileges do not apply to persons of pre-retirement age. That is, pensioner status is mandatory. Otherwise there will be no benefits.

What amounts are refundable?

The amounts from which deductions are made are standard:

There is a list of income that is not taxed. Budget funds cannot be returned from them:

pensions;
alimony;
one-time federal/municipal financial assistance to vulnerable social groups;
proceeds from the sale of vegetables/fruits, domestic animals, etc. grown on a private farm.

It is possible to apply a property deduction if there was income taxed at tax rate 13 (that is, labor earnings, sale of property, rental of housing, receipt of lottery winnings, etc.).

The fact of paying other taxes (transport, property, land, etc.) is not related to personal income tax, and therefore does not affect the tax deduction.

For what period is the deduction received?

Tax refunds are made up to four years in advance.

For the year the property was purchased

When the property is registered, or the transfer and acceptance certificate is signed (with shared participation in the construction);

Plus three years (consecutive), up to the year of purchase of the home

Example: the citizen bought an apartment in 2018. Accordingly, in 2018, you can submit a declaration for 2018, 2017, 2016 and 2015.

The pensioner decides for himself how to use the 3 previous years for deduction. You can take not all three, but 1 or 2 years - this is optional. But in compliance with order.

It is rare that you can return all the money from the budget in one year (previously paid personal income tax is often not enough). Accordingly, it forms a balance that can be carried forward to other years.

So, if a deduction for the year in which the housing was purchased is not selected, then within the 3 previous years the balance is transferred from one year to another in a clear chronological order. Namely, from the nearest year to the later one.

Example, how not to act. A residential building was purchased in 2018. In 2019, a declaration is submitted and the deduction right for 2018 is confirmed. But the individual does not receive it in the full limit. Despite the fact that it must declare its income for 2017-2015, the taxpayer, ignoring the reporting for 2017, submits a declaration for 2016, since this year he received sufficient income to exhaust the limit on deduction. It's not supposed to be like that.

The three-year period is counted from the year in which the deduction is first claimed, but not when the property was purchased or payment for housing was made or during other periods.

Let's say a citizen purchased an apartment in 2016 and, if he applied in 2017 with a full package of documents, he could receive a refund for 2016 - 2013. However, he delayed and only applied in 2019. Accordingly, he will be entitled to compensation for 2018, 2017, 2016, and 2015. As you can see, the two-year delay led to the burning of two years.

Transfer to later periods

If the balance is not exhausted for the main year and the three preceding ones, then the pensioner has the right to choose additional tax in future years.

Retirement after purchasing an apartment

When an apartment (house, room) is bought by an ordinary working person, and later he retires, there are no special difficulties in obtaining a deduction for a pensioner when buying an apartment. Such an owner can refer to the current pension status and return personal income tax, as provided for pensioners.

Example, the apartment was purchased in 2016. The owner finished his working career in 2018. In 2019, he submitted documents for a refund for 2018, as well as the previous 3 years (2017, 2016, 2015). That is, the countdown will start from 2018 - from the moment of retirement, and not from the moment when the “deduction right” arises (2016).

But the more time passes between buying a home and retirement, the less opportunity there is to capture past years as a refund. And when the time gap becomes more than 3 years, the pension benefits disappear.

Suppose the property was purchased in 2014 and deduction declarations have been filed since 2015. Retirement occurred in 2018. By claiming the balance in 2019, the applicant will not be able to claim the balance before 2014, only for 2018, 2017, 2016, 2015. And personal income tax was already returned on them.

If there are other deductions

In the same year, you can claim several types of deductions (property, social, and standard).

Housing (property) and treatment (social) are often combined. In the end, they add up.

Example: in 2018 an apartment was purchased for 1.2 million rubles. A retired citizen has his only income from renting out his property. In the same year there was a paid surgical operation, the costs of which amounted to 18 thousand rubles. At the end of 2018, a citizen received income subject to personal income tax in the amount of 300 thousand rubles, that is, he is obliged to pay a tax in the amount of 39,000 rubles. The declaration for 2018 indicates taxable income, the tax payable is 39,000 rubles. You can get a deduction for an apartment and treatment, but not more than the amount of tax payable (39 thousand). Taking into account the deduction for the purchase of housing, there will be no tax to pay (2,300 rubles (13% deduction for treatment) and 36,700 rubles - the remaining property deduction this year). The declaration is submitted with a tax amount equal to zero.

Deductible amounts can be distributed in different proportions, at the discretion of the citizen.

It is rational (in most cases) to claim a social deduction. Since its balance, unlike property, is not carried over to subsequent years, but burns out.

Where to contact

To the Federal Tax Service:

If you have permanent registration - to the territorial inspection at your place of residence;
There is no permanent registration, only temporary - at the Federal Tax Service at the temporary registration address;
There is no registration at all, then at the location of the purchased housing. And if at the time of your visit to the Federal Tax Service the property has already been sold, then you can contact any inspectorate of the citizen’s choice. But first you need to write an application for registration (assignment) of a citizen to the Federal Tax Service.

When you change your residential address, the place of registration also changes (link to the inspection). For a refund, you should contact the new Federal Tax Service, where the tax payer will be listed.

To the employer:

It is allowed to receive a deduction and submit documentation in the current year (in which the property right was registered) through the employer (but this does not apply to non-working pensioners). But the employer can pay wages without withholding personal income tax only in the current year.

The employer will not be able to return tax from the budget for the previous three years. You must apply for these amounts yourself to the inspectorate in the usual manner.

How to file a tax return

There are three options for submitting deduction documentation.

“Live” appearance at the tax office.

The owner or his representative (using a notarized power of attorney) only needs to visit the territorial Federal Tax Service. The return package is handed over to the specialist at the appropriate window (the administrator or any other employee of the Federal Tax Service will tell you the number/location of the window). You need to bring with you both copies (which you submit to the tax office) and originals (which you simply show to a specialist to verify copies). The inspector must put a mark (position, full name of the inspector, his signature, date) on the acceptance of the declaration on its copy. Therefore, you should immediately submit two copies of 3-NDFL (one to the Federal Tax Service, the other to mark yourself). It is advisable to provide an inventory of the entire package, which will be signed by a Federal Tax Service employee. This method is convenient because upon delivery, the inspector can point out shortcomings that can be corrected immediately or in the near future, without delaying the resolution of the issue.

Postal item.

The deduction package can be sent by registered mail with a list of attachments. In this case, delivery is carried out by any postal institution (Russian Post, courier services, etc.). The date of presentation to the Federal Tax Service will be the date on the postal receipt. The sent package should be submitted in notarized copies (this will ensure the authenticity of the documents and will remove many questions from the Federal Tax Service). In this case, copies of documents for the apartment are submitted at a time on the first application, minus the deduction.

Via the Internet

Sending is possible electronically from the “personal account” on the Federal Tax Service website. You can send not only a 3-NDFL declaration, but also an application to confirm the deduction, an application for a tax refund and attach copies of electronic documents. To do this, you need an electronic signature (if the taxpayer does not have his own multidisciplinary electronic signature verification key certificate, then on the tax service website you can order an electronic signature for tax document flow).

Unlike the capabilities of the personal account of the Federal Tax Service website, you cannot claim a deduction through the State Services portal. There is only the option of sending an income tax return.

When?

You can submit documentation to the Federal Tax Service the next year after registration of housing to your property in Rosreestr.

Start of application period:

if submitted by mail, then from the first calendar day of the year,
if personally, then from the first working day of the new year.

If, in addition to receiving a deduction, you also need to report income received last year, the declaration must be submitted before April 30.

The declaration is submitted only to return the tax, paid by the employer (i.e. there is no other taxable income), then there is no need to rush to April 30. Documents can be submitted any day throughout the year.

The tax office has the right to check the declaration and documents within 3 months. Then within 2 weeks must return the tax to the pensioner's bank account.

What documents

The standard set of documentation for returning a tax deduction is:

Declaration 3-NDFL(main, if it was not submitted for the reporting year, or clarifying);
Application for deduction. Its form is approved by the tax service, so a certain clarity and compliance with the rules is required when filling it out.
Help 2-NDFL. It can be obtained either from the employer or in the personal account of the Federal Tax Service website (in the “Tax on personal income and insurance contributions” section, subsection “Information on certificates in form 2-NDFL”) or from the tax office (if it is difficult to obtain from the employer, for example , the company was liquidated). The certificate is issued annually for the reporting period.
Certificate of pensioner status. Persons who retired before 2015 had a certificate. Afterwards it was replaced with a certificate, which is issued upon request by the territorial pension fund.
Basis agreement: purchase and sale of an apartment (room, house), exchange, equity participation in the construction of a new building with an act of acceptance and transfer of housing in this apartment building. Such agreements must have a state registration mark from Rosreestr. Without this, they are insignificant and will not be taken into account.
Payment document. Receipts, orders, receipts, bank statements, etc.
Certificate/extract of ownership.
Copy of passport.
Application for transfer indicating bank account details. In theory, such a statement is submitted after the deduction is approved. But to save time, you can submit it with the main package of documents.

Until July 15, 2016, ownership was confirmed by a certificate. Now it is not issued; instead, it is an extract from the State Register. Therefore, if the transaction is before July 2016, then a certificate of ownership is submitted to the Federal Tax Service. After this date – an extract.

Since when purchasing real estate in a new building, registration of property is not required (it is enough to register a share participation agreement and receive a deed), accordingly, a certificate/extract certifying ownership is not needed.

Features of filling out declarations and applications

Declaration 3-NDFL

There are two ways to fill out a declaration: on a paper form or using a special program, followed by printing on paper (or sent electronically to the Federal Tax Service).

In many, the inspectorate disapproves of blank 3-NDFL. This type of declaration is permitted by law. But in order to avoid unnecessary disputes, it is easier to prepare 3-NDFL using the program. Therefore, below we will talk about the program declaration.

First you need to download the program. This can be done without any difficulty on the Federal Tax Service website.

You need to download not the latest version of the program, but versions of declarations for the years for which the report will be submitted. That is, if funds are reimbursed for 2018, then you need to download and fill out the “Declaration 2018”; if we take into account income and form the remaining deductions for 2017, download the “Declaration 2017”, etc.

The order in which you fill it out is important. Since older persons submit several declarations at once (for the year in which the right arose and the previous three), the sequence of transferring the deductible balance from year to year should be followed. The compilation of 3-NDFL begins at a later time and when transferring the balance, proceeds to earlier years.

For example, the transaction was completed in 2018. First, a declaration is drawn up for 2018, if there is a balance (the entire tax amount has not been collected), then it is drawn up for 2017, then for 2016, etc.

Data in the declaration is entered on the basis of transaction documents (purchase agreement, transfer and acceptance certificate), information about real estate from Rosreestr, a citizen’s personal passport, certificates from the employer (certificate 2-NDFL). That is, from those documents that will be submitted to the tax office.

Usually there are no difficulties filling out 3-NDFL. The main thing is not to get confused with the transfer of deduction balances. The tax paid in the year in which the right to compensation arose (registration of property) is deducted from the total refund amount. The tax paid in the next descending year is subtracted from the result obtained. Next is the tax amount for the next year. And so on the chain for 4 years.

The total amount of the deduction is reflected in line “1.12” of sheet “D1”. And the balances are indicated in lines “2.10” (if deductions are made and/or for interest on loan agreements - “2.11”) of sheet “D1” of the declaration.

A pensioner-taxpayer forms the balance for 4 years at a time, while simultaneously submitting 4 corresponding declarations to the tax office. If the balance is not reduced to zero, then you can continue to choose in the upcoming (future) periods.

Example: The apartment was purchased in 2018 for 1.5 million rubles. The person received income and paid taxes in the following amounts: in 2015, personal income tax was 35,000 rubles, in 2016 - 39,000 rubles, in 2017 - 34,000 rubles, in 2018 - 42,000 rubles. It has the right to receive a deduction in the amount of 195,000 rubles from the purchase amount. (1.5 million X13%). For the specified periods (2015-2018), the owner received compensation in the amount of 150,000 rubles. (35 thousand + 39 thousand + 34 thousand + 42 thousand). The balance is 45 thousand rubles. (195 thousand - 150 thousand) the pensioner will be able to receive in the next financial year, starting from 2019 and beyond. Let’s say that in 2019 the personal income tax was equal to 30 thousand rubles, and in 2020 – 33,000 rubles. Accordingly, over these two years the remainder will be selected.

If there was no income in a certain year, then the taxpayer may not file a “zero” return, but skip from year to year. Thus, instead of 4 declarations, a smaller number can be provided.

When other personal income tax deductions (social, standard) are declared at the same time, they are reflected in one declaration. To do this, on the “Deductions” page, in addition to property, select the corresponding sheets “Standard” and/or “Social” and fill in the necessary details.

It happens that some deductions have already been declared earlier and refunds have been received from the budget. Then you will have to declare the “housing” compensation in the so-called clarifying 3-NDFL. The fact that it is clarifying can be judged by the numbers in the column “Adjustment number” on the title page (the initial declaration has the number “0”, all other numbers indicate the number of clarifications, for example, we put 1 means there is only one adjustment, if we put 2 it means a report is corrected for the second time, etc.).

When filling out an updated declaration, we first transfer the data from the original one and then supplement it with new information (due to which we make adjustments).

If the allowable annual amount of compensation has already been exhausted by the previous deduction (a decision has been made and money has been received), then the funds received cannot be redistributed.

For example: in 2015, an individual received 15 thousand rubles from the budget as a social deduction, and in 2016 - 20 thousand rubles. In 2017, she bought a residential building for 2 million rubles. The taxpayer has a constant, identical income for the indicated periods and paid personal income tax of 45 thousand rubles. annually. Having intentions to reimburse funds for a property deduction, an individual can receive 45 thousand rubles for 2017, 25 thousand rubles for 2016. (45 tr. - 20 tr.), for 2015 - 30 tr. (45 tr. – 15 tr.).

Application for deduction

Officially, this application is called “On the return of the amount of overpaid tax.” It has a strict form (not drawn up in free form), provided for by Appendix No. 8 to the order of the Federal Tax Service of Russia No. ММВ-7-8/90@ dated March 30, 2015.

The application is very simple to complete. It is enough to fill out the details of the form, where all the columns are clear. You need to have your passport, your bank account details, a completed declaration and know several other meanings (KBK, tax code article numbers, etc.).

A separate application is filled out for each year, that is, the application is not general (not single) for the entire time. Thus, if the applicant immediately submits 4 declarations (the main one and for the 3 previous years), then there should also be 4 applications.

Instructions for filling out the application

Territorial tax office, to which a package of documents is submitted for deduction;
Full name, INN, address (according to registration), contact telephone number of the taxpayer;
This rule of law is always indicated;
The year for which the tax is being reimbursed is indicated;
An unchangeable indicator for any taxpayer, regardless of region;
Same as in the declaration;
Same as in the declaration;
In the vast majority of cases, this is the name of the taxpayer's bank account;
Details can be ordered from the servicing bank;
In addition to your full name, it is necessary to indicate the full details of your passport;
It is better to put the date the same as in the declaration.

Problems with document transfer

It is better to submit documents “live”. Upon delivery, a Federal Tax Service specialist will first check the documentation. Defects can be corrected on the spot. If the mistake is serious, then reschedule the delivery to another nearest appointment day, after putting the documents in order.

The deadlines for approval and payment of property deductions may be violated. Therefore, it is necessary to record the moment of submission of documentation to the inspection and the composition of the documents (so that the Federal Tax Service cannot deny the fact of submission). The inspector must be required to mark the submission of documentation. It is placed on the copy of the declaration. But it is better to prepare a cover letter that reflects the entire list of documents. You should write a separate cover letter for each package (annual).

There are few reasons for tax authorities to refuse to accept a package of documents (submission of documentation by an unauthorized person, lack of signature in 3-NDFL, etc.), but if questions arise, then one should not zealously insist on accepting the documentation, since the very fact of delivery and acceptance is not means approval of the deduction itself. A decision on the merits is made after studying the documentation and conducting a desk audit.

Approval and payment

You should be aware that the amount requested for payment may differ from the amount that will actually be paid. Let’s say an individual has debts on other taxes, then the Federal Tax Service will first pay off the debt and then pay the remaining amount.

For a pensioner? How to arrange it in one case or another? Understanding all this is not as difficult as it might seem at first glance. In fact, every citizen can thoroughly study the Tax Code of the Russian Federation and get answers to all the questions posed. Tax deductions are not uncommon. Many are trying to take advantage of this opportunity as soon as possible. After all, returning part of the money at the expense of the state for certain expenses is what the country offers to many citizens. What about retirees in this area? Are they entitled to cash refunds? If yes, in what situations? And how to apply for tax deductions in this or that case?

Deduction is...

The first step is to understand what kind of money we are talking about. In Russia, not everyone is entitled to tax deductions. This means that you should be aware of what kind of money you are talking about.

Refund of 13% of certain expenses by the state. It is due only to those who have made a specific transaction. In Russia, deductions can be made for specific actions.

Typically, the right to receive money remains with the working-age population with a regular income. Are pensioners entitled to a tax deduction? The question is very difficult. How can you answer it?

Deductions and pensioners

The point is that there is no clear answer. Much depends on what kind of deduction we are talking about. And what kind of pensioner is the taxpayer?

It has already been said that working citizens, as well as the working-age population who have a constant income, have the right to deductions. But what about older people?

As practice shows, a 13% deduction is due when a citizen pays taxes and receives income. Otherwise, you will not be able to claim a refund. Pensioners are eternal beneficiaries. In Russia they have a huge variety of rights and opportunities. What about tax refunds? Can a pensioner receive a tax deduction?

An unequivocal “yes” can only be answered when it comes to working citizens. They receive a salary subject to personal income tax at 13%. And therefore they have the right to deductions. What should those who are not working do?

For non-working people

They, like other citizens who have retired, have the right to a tax deduction in the amount established by the legislation of the Russian Federation. But for this you will have to meet certain conditions. As a rule, they are always observed in Russia.

What rules are we talking about? This:

A retired citizen must be a tax resident of the country. That is, to remain registered with the tax authorities at your place of residence for more than 183 days.
A person claiming a deduction must necessarily receive income subject to 13% tax. Pension doesn't count. It is not subject to taxes by law.
Before the end of the reporting tax period, you must submit a tax return of the established form. Then you will have to pay 13% of the profit received. This is a required item.

There are no further essential conditions. Accordingly, non-working pensioners also have the right to one or another deduction. True, working people have more of them. In what situations can you claim a refund of money spent on a particular transaction?

When are deductions due?

The thing is that in Russia there is a fairly wide range of deductions. They are divided into different types. Accurate knowledge of the ownership of monetary compensation helps to determine the documents provided to the tax service at the place of registration in a particular case.

Deductions can be:

from salary (for example, if you have minor children);
for training;
during treatment (most often teeth);
for transactions with property and land.

These are the most common scenarios. As a rule, a tax deduction for a pensioner for education is not found in practice. Property refunds are in great demand. If you have a job, Treatment also very often helps citizens get back part of the money paid for services. In all situations, you will have to be guided by the same principles for providing deductions, but with different packages of papers. What should you pay attention to first?

From salary

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

This is a way to reduce the tax base, which is necessary to collect 13% of a citizen’s income in the form of tax. That is, this method does not allow you to receive funds. It serves to reduce the tax base when calculating the income tax payment.

Usually reserved for disabled people. This tax deduction for pensioners is useful, but it is only provided to officially employed people. Neither entrepreneurs nor people receiving income from the sale of property can use this bonus.

Another feature of salary deductions is that you need to apply for it not to the tax authorities, but to your employer. The list of documents is minimal. More on them a little later. First, it’s worth considering all the refunds due to pensioners. They have certain conditions and restrictions. If you don't know about them, you may never process a return.

For training

Tuition deductions are, as already mentioned, extremely rare for pensioners. You can receive it when a citizen pays for his or her full-time education at a university. Or if a person teaches his child (grandchild - if there are no parents) on a “point” basis until the age of 23. In this case, the student must not work officially.

Accordingly, under such circumstances, a tax deduction can be issued. But at the same time, the pensioner must be an official representative of the student or study himself. Payment for studies is made at the expense of the senior citizen.

It is also worth paying attention to the fact that you can return money in the amount of 13% of all expenses for the last 3 years of study. In this case, the amount cannot ultimately exceed 50,000 rubles. It is best to submit a request to the tax office immediately 36 months in advance than to deal with the task every year.

For real estate

The next question is the tax deduction for pensioners for real estate transactions. This is quite an interesting question. After all, you will have to pay attention to numerous nuances. Real estate transactions among pensioners and other citizens occur all the time. And for purchasing an apartment you can receive a cash refund in the amount of 13% of the amount spent.

What restrictions apply in this regard? The thing is that you cannot 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 previously specified deduction amount has not been collected, then it can be received in full in the future. Otherwise, if the limit of 260,000 rubles is exhausted, it will not be possible to issue a refund.

When purchasing real estate with a mortgage, you can return a large amount. More precisely, at the moment it is 350 thousand rubles.

Other property

But what to do if we are talking about selling land, for example? Or any other property? Then a tax deduction for a pensioner is also due. The same conditions apply to it as in the case of real estate such as apartments, rooms and cottages.

In other words, after purchasing an apartment, a pensioner receives a tax deduction of no more than 260 thousand; after purchasing a plot of land or a car, a similar maximum refund is due. As a rule, mortgages do not apply to other property.

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

Treatment

The next refund is compensation for treatment. A very common deduction among the entire population. It applies when a citizen pays for his or someone else’s treatment in private centers. If a citizen uses the compulsory medical insurance program, he cannot return certain funds.

A tax deduction for pensioners for treatment is offered for:

purchasing certain medications;
direct receipt of treatment services;
under the compulsory medical insurance program, if, according to the contract, the insurance company covers only the service, but not the expenses for its provision.

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

In Russia there is a special list of expensive treatments that are not subject to the specified compensation limit. In this case, it will be possible to issue a deduction of 13% from the entire amount spent on one or another medical intervention.

Application procedure

Pensioner? It all depends on what specific refund we are talking about. It has already been said that in the case of a deduction from wages, it is enough to come to the employer. And if we talk about all other returns, then you will have to contact the tax authorities at the applicant’s place of residence. Or you are invited to come to one or another MFC to bring your idea to life.

The registration procedure is extremely simple. Required:

Collect a certain list of documents. It is different for each case. A complete list of papers will be presented below.
Find the MFC or the tax service of the citizen’s area of registration. If we are talking about deductions from earnings, then it is enough to contact the employer.
Draw up a statement in the prescribed form. The right to a tax deduction for pensioners and other citizens must be requested. Or rather, communicate your desire to return the money. Documents and their copies are attached to the application.
Wait for the decision of the tax authorities. Within 2 months from the date of filing the application, the citizen will receive a notification about the purpose of the return or about its rejection. In the second case, there will be about a month to correct errors. Otherwise you will have to start the design from scratch.
Wait for funds to be credited. From the moment of receiving the notification from the tax authority to the transfers, as a rule, about 1.5 months pass.

This is all. Tax deductions are provided to working pensioners and non-working people in the same way as to all other citizens. The only difference is in the documents provided.

Documents for deductions

If we are talking about a deduction from wages, it is enough for the employer to bring an application and a passport. It is also necessary to attach a reason for reducing the tax base. For example, a health certificate.

Otherwise, a tax deduction for a pensioner is provided after submitting the following documents to the tax service:

a statement indicating the type of refund;
Russian passport;
SNILS of a citizen;
contract for the provision of services;
student certificate (tuition refund);
documents indicating the citizen’s expenses (checks and receipts);
tax return in form 3-NDFL;
income certificate (form 2-NDFL for employees);
organization license (training, treatment);
accreditation (for training);
certificate of ownership of real estate (if available);
pension certificate (since 2016 - pensioner’s certificate);
details of the account to which you want to transfer money.

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