Tax deduction for a pensioner: conditions, rules for registration. Property tax deduction for pensioners when buying an apartment: can a pensioner get it

The tax deduction allows Russian citizens to return part of the payments they made to the budget in cases specified by law. For retirees, this option can provide significant financial support. But here the question arises: do retired citizens have the right to take advantage of tax deductions. In this article, we will consider whether a pensioner can receive tax deduction: for dental treatment and treatment, for property, for the purchase of an apartment, for a second apartment, for a car. In this article, we will consider whether a pensioner can receive a tax deduction, what documents are required, analyze typical situations and answer common questions.

When can a pensioner receive a tax deduction?

The main condition for obtaining a tax deduction on the territory of the Russian Federation is that a citizen has income that is subject to personal income tax. A pension is a social benefit from which tax payments to the budget are not paid.

It turns out that those retirees who continue to work have the right to receive refunds. They can take advantage of the tax deduction in all cases provided by law.

For non-working pensioners, there is only one option for receiving compensation - when buying an apartment. At the same time, it is important that retirement is not earlier than three years before the date of purchase.

What deductions can a pensioner receive?

Let's present in the form of a table tax deductions that can be received by certain categories of pensioners.

Registration of a standard deduction usually does not cause problems. They can be obtained for the child and for yourself. Usually, the children of pensioners have already reached the age of majority and do not study full-time in universities. Therefore, the first option for such categories of citizens is practically irrelevant. Some categories of taxpayers, for example, military personnel or persons who participated in the elimination of the Chernobyl accident, can receive a standard deduction for themselves. Full list is given in article 218 of the Tax Code.

To receive a standard deduction, it is enough to provide the employer with documents confirming the right to it. The procedure for issuing other types of reimbursement is more complicated. Therefore, it is advisable to consider them in more detail.

Social tax deduction

Social tax deductions can be issued:

• if tuition was paid for (own or next of kin);
• when using the services of paid medicine or purchasing drugs;
• when transferring funds to charity;
• if funds are contributed for the purpose of voluntary pension insurance.

It is advisable to consider the peculiarities of registration of social deductions using the example of reimbursements for treatment, since this is the option that pensioners are usually interested in.

An important condition for obtaining a deduction for treatment is the mandatory presence of a state license at a medical institution. Moreover, the deduction is provided only for those services that are contained in the legally established list. They are all divided into two categories: conventional and expensive treatments. Their difference from each other in terms of taxation lies in the maximum amount of compensation provided. Let's look at these two categories using dental services as an example.

As mentioned above, non-working retirees are not eligible for tax deductions. However, there is a way to get a refund. To do this, you should arrange payment for treatment for a working spouse or for children who will be able to issue a deduction.

Documents for obtaining tax deductions for retirees in infographics

In the figure below, in the infographics, what documents must be provided in addition to 3-NDFL and an application for a deduction for various situations ⇓

(click to enlarge)

Property tax deduction for retirees

Property deduction is provided to taxpayers in the following cases:

• when selling property;
• when buying residential real estate,
• the acquisition of a land plot for the construction of a house, as well as the costs of its construction;
• payment of interest on a mortgage loan.

Deduction on the sale of property

By selling any property, citizens receive income. Accordingly, in this case, an obligation to pay personal income tax arises. At the same time, property that has been in the ownership of the taxpayer for more than three years is completely exempted from tax. In other cases, the tax will have to be paid. However, the law provides for 2 ways to reduce the amount to be transferred to the budget:

1. deduct from the tax base the amount of expenses that were incurred when purchasing it;
2. reduce the base by the amount of the tax deduction provided for by the law.

In this case, the maximum amount of tax deduction is determined by the type of property sold. So, when selling real estate, as well as shares in it, it is 1 million rubles. If other property is subject to sale, for example, cars, non-residential real estate, the deduction is 250 thousand rubles.

Each pensioner can choose between these two methods independently. Naturally, the preferable one will be the one due to which the amount of tax will be minimal.

An example of calculating a property deduction when selling a car

In 2014, the pensioner bought a garage worth 500,000 rubles. In 2015, he sold it for 700,000 rubles. Since the non-residential premises have been owned for less than three years, tax will need to be paid on the income received. However, it can be reduced in two ways. Let's carry out calculations for each of them and choose the best option:

1. If the tax base is reduced by the amount of expenses, the tax will be: (700,000 - 500,000) x 13% = 26,000 rubles.
2. Decreased by the amount of the deduction: (700,000 - 250,000) x 13% = 58,500 rubles.

As you can see, the first option is more preferable. The only thing to remember: all income and expenses must be documented without fail. Therefore, it is important to keep all sales contracts..

Receiving a property deduction when buying real estate

In case of purchasing real estate, citizens have the right to receive a tax deduction of 2 million rubles. Annually, you can return no more than the amount of personal income tax transferred to the budget in the previous year. At the same time, the traditional procedure for obtaining a deduction applies to working pensioners:

• the first time the declaration is submitted in the year following the date of purchase;
• the amount of unused tax deduction can be carried forward to future years.

It is important to understand what to get property deduction is possible only if the acquired property was paid for from their own funds or with a loan. Contribution to payment maternity capital, funds from the budget, subsidies does not allow you to get a deduction. Refunds will also not be provided if the parties to the sale and purchase are related parties.

An example of obtaining a deduction for a non-working pensioner

The pensioner does not work since 01.01.2015. 09/01/2016 he purchased an apartment from which he would like to receive a deduction. In this case, the declaration must be submitted by 30.04.2017. The deduction will be available for 2015, 2014 and 2013. In 2015, the pensioner did not receive a salary, which means he did not pay personal income tax. Therefore, refunds will only be received for 2014 and 2013.

If the taxpayer resigned on 05/01/2016, he will receive a deduction for 4 months of 2016, as well as for the three preceding ones. That is, for 2015, 2014 and 2013.

Some features of registration of tax deductions

It is important to understand that the law provides for maximum deductions. They reduce the taxable base, therefore, only 13% of this amount will be received as compensation.

To draw up a deduction, you will need to collect a package of documents:

• a completed declaration in the form 3-NDFL (⊕);
• documents confirming the right to receive compensation;
• pensioners must additionally provide a pension certificate;
• copy of the passport;
• application for a deduction.

The deduction methods are presented in the table.

Frequently Asked Questions for Retired Tax Credits

Obtaining tax deductions is not an easy matter, especially if retirees want to apply for a refund. Therefore, in such situations, many questions arise. Let's answer some of them.

Question number 1. Upon purchase, the apartment was registered in the name of the spouse, who has been retired for more than three years. Can a working spouse receive a property deduction?

Unless otherwise provided by the marriage contract, property acquired in marriage is considered joint. Therefore, any of the spouses can issue a deduction for it. In addition to the standard package of documents, the tax office will need to submit an application for the distribution of the tax deduction in order to transfer all expenses for the apartment to the spouse.

Question number 2. How long does a working pensioner have the right to submit documents for reimbursement of expenses for their own treatment?

The law provides for a limitation period for filing a claim for reimbursement for treatment costs. It does not depend on retirement and for all working citizens is 3 years. That is, if paid medical services were received in 2015, you can get a deduction in 2016, 2017 or 2018 ⊕.

Question number 3. A working pensioner pays for her grandson's education. Is it possible to get a deduction in this case?

The law stipulates that only the closest relatives can receive a social deduction when paying for education: parents, brothers and sisters, or the student himself. Grandma cannot take out the deduction for herself. The only case when this is possible is if she is the documented guardian of the child. Another way is to renew the contract for working parents or the student's brother (sister).

Thus, the pension does not apply to income from which personal income tax is paid. In this regard, it is not possible to issue a deduction when receiving only income in the form of social benefits for old age. If a pensioner continues to work, he has the same rights as other taxpayers. In addition, amendments to tax legislation provided non-working pensioners with the right to issue a tax deduction with a transfer of it 3 years ago.

One click call

Can a non-working pensioner receive a property tax deduction? Such an opportunity appears subject to a number of requirements described in the law. Where to go and what documents will you need to collect? A number of nuances can make it difficult to get money. Compliance with the terms of circulation is an important condition for calculating property deduction.

What law does it regulate

The letter of the Ministry of Finance of Russia dated April 28, 2012 explains whether a non-working pensioner can receive a tax deduction. One of the prerequisites is the availability of sources of income from which income tax is paid natural person... Otherwise, it will not be possible to apply the property deduction. But not everything is so simple. It is allowed to be transferred, but subject to certain conditions, in accordance with paragraph 10 of Article 220 of the Russian Federation.

Pension is income that is not subject to personal income tax in accordance with article 217 of the Tax Code of the Russian Federation.

Tax refund for a non-working pensioner

What is a tax deduction, and what financial transactions allow you to receive it, if old man not employed? The property deduction for non-working pensioners in 2019 can be carried forward to an earlier date.

What it is

How to get a

The procedure for obtaining, as well as throughout the Russian Federation, is as follows:

1. Contacting the competent authority.
2. The submitted documents are checked for 3 months.
3. One month after the check, the money goes to the applicant.

Where to contact

This issue is dealt with by the IFTS. You should contact the inspection at the place of registration or temporary residence, in rare cases, in the absence of registration, you are allowed to contact the inspection at the location of the real estate.

You can contact the tax office in person, send papers by mail or through Personal Area on the website of the Federal Tax Service.

List of documents

To apply for a tax refund after buying an apartment, summer house or other housing, you need to prepare a number of papers:

1. Original certificate 3-NDFL.
2. Identity card and copy.
3. The original 2-NDFL certificate from the employer.
4. Application for a deduction with financial details.
5. A copy of the contract of sale of real estate, certified by a notary.
6. Certified copies of settlement documents.

You may need additional documents related to the method of acquiring real estate.

"Pitfalls" if a pensioner does not work

Before applying for a deduction, you need to consider the following features.

V Russian Federation work is underway to attract citizens to participate in market relations. One method is to provide a tax deduction.

Peculiarities of granting a deduction to pensioners

Such a preference is given to persons who spend their own funds for certain purposes. The second condition is the availability of taxable income. Thus, tax deductions for pensioners during treatment are provided if a person has any type of additional income. After all, taxes are not levied.

In a different way, the legislation describes tax preferences at more serious costs. An indication of the tax deduction for pensioners on real estate is contained in Art. 220 of the Tax Code (TC). This group of the population is given a special preference: the ability to take into account the budget fees made in the previous three years.

Download for viewing and printing: Important: recipients of pensions are refunded part of the cost of real estate even if tax is not withheld from them (there are time limits).

A deduction is a preference granted to citizens of the Russian Federation on the following conditions:

• after incurring the costs specified in paragraphs of the Tax Code;
• if there are deductions to the budget at a rate of 13% reporting period.

The essence of the benefit is that a person can claim a refund of part of the money spent. Eligible funds are deducted from the amount contributed by the resident to the budget. Moreover, such an operation is performed:

• employer;
• tax officers.

That is, the main condition for obtaining a preference is the availability of taxable income. The pension itself is not. The legislator took this into account. In Art. 220, the 10th clause was added. In its text, recipients of pensions are allowed to take into account the funds paid to the budget for the three previous years for compensation:

For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be carried over to previous tax periods, but no more than three immediately preceding the tax period in which the transferred balance of property tax deductions.

Important: if the recipient of the pension did not have any other income during the three years preceding the appeal, then he will not be able to claim a refund.

Tax deduction for working retirees when buying a home

If the grant recipient continues labor activity, then there are no difficulties with registration of benefits. Personal income tax is levied on all workers. It is he who provides the basis for the implementation of the return. General rules carrying out such an operation are as follows:

1. Provided exclusively to residents of the Russian Federation. Such persons are recognized as living within the borders of the Russian Federation for at least 183 days a year.
2. Real estate costs must be made from own funds. If sponsorship was involved, then the benefit is not eligible (for example, money charitable foundations or employer).
3. Real estate cannot be purchased from a close relative or other related person.

Hint: retired workers make out on a general basis. Refunds are limited to:

• the framework of the legislation;
• the amount of personal income tax deducted for the reporting period.

In addition, workers of retirement age are also subject to the rule of collecting returns for the previous three years. Consequently, the applicant has the right to apply for a benefit for four reporting periods:

• current;
• plus three preceding ones.

Example. A. Sukharev issued a pension allowance in 2013. He did not leave the service. In 2017 I bought an apartment. In 2018, he can apply for a deduction. He will be taken into account three years to the date of purchase: from 2014 to 2016. The fourth period is 2017. To obtain a privilege, you need to submit four applications with the corresponding packages of documents.

If the amount of personal income tax is not enough to exhaust the entire preference, then A. Sukharev has the right to apply in the future. He will take into account the remainder of the statutory reimbursement until it has been received in full.

Do you need on this issue? and our lawyers will contact you shortly.

Tax deduction for a non-working pensioner when buying a home

The situation is completely different for people who have completed their labor activity. They no longer deduct personal income tax, therefore, there is nothing to reimburse. A non-working recipient of pension support has the right to claim compensation for the periods in which the contributions to the budget were made.

A total of three previous years can be used:

• to the date of appeal;
• at the time of purchase.

Example... S. Ivanov applied for his pension in January 2016. Two years and three months later, I bought a house in the village. He can declare the granting of privileges under the law for 2017, 2016, 2015. But in 2017 he no longer worked. Consequently, S. Ivanov will file a statement for 2016 and 2015.

Hint: If the retiree returns to work, they will be eligible to reimburse costs until the privilege is exhausted.

Tax deduction for retired spouses

Family pension recipients have another privilege of property relief. The right of one of the spouses may be granted to the other. This is convenient when the husband or wife continues to work while the other partner is in charge of the household.

Important: property indulgence is allowed to be claimed only once in a lifetime. It is limited to the maximum amount of the taxable base (read explanations).

Example. Silov left the duty station due to reaching the age limit for compulsory employment in 2014. His wife registered her pension allowance in 2017. The family used the accumulated funds to purchase land plot and built a house on it in 2018. The documents were issued for Silov. The balance carryover rule is valid for the period from 2015 to 2017.

However, the man did not have taxable income in the years indicated. His wife can apply for the benefit, despite the fact that Silov actually bought the house. She will be refunded within the three specified periods.

Hint: The taxable base is not just the official salary. Personal income tax is collected from other types of income. For example, from the rental of real estate or the amount received from the sale of land (house).

Tax deduction for medical treatment for retirees

The list of preferential expenses includes the treatment received by a citizen on a paid basis. Part of the funds is returned upon application to the Federal Tax Service (FTS). The maximum amount to be reimbursed is 120,000.0 rubles. This rule has exceptions:

• if a person required expensive treatment, then the boundary parameter is not applied;
• this circumstance is confirmed by a certificate from the attending physician.

Attention: absolutely all social refunds are calculated at the rate of 13% of the established taxable base (Article 210 of the Tax Code). The limiting parameters are approved in paragraphs of the NK.

The medical preference cannot be attributed to the previous periods as property. However, it can be used annually if the applicant is eligible. They are as follows:

• the presence of deductions to the budget in the reporting period at a rate of 13%:
  • earnings;
  • rent;
  • sale of property;
• residence within the borders of the country from 183 days a year;
• execution of documents for the services of a healthcare institution for the applicant:
  • agreements with the clinic;
  • checks;
• the institution has a state license.

An applicant should make a claim immediately after receiving treatment. This is due to the following additional rules:

• limitation period for claiming the right - 3 years;
• the uncollected balance is not carried over to the next period.

Hint: an adult child can take advantage of the preference for a parent who is a non-working recipient of state support. This is beneficial if the offspring works and receives a large salary.

The limit amount also has some subtleties. So, it includes not only the costs of health improvement, but also payments for educational services. They are summed up and cannot exceed the specified value. RUB 120,000.0 is a preferential taxable base... The maximum amount for the treatment can be returned:

• RUB 120,000.0 x 0.13 = 15 600.0 rubles.

For understanding: compensation occurs within the amount of personal income tax paid for the reporting time, no more.

The preference applies to the following types of costs:

• receiving treatment in the clinic (medical staff services);
• acquisition medicines written by a doctor (prescriptions and receipts must be kept);
• for registration of additional medical insurance.

In addition, the costs of drugs included in the government list are accepted for reimbursement. If you have any questions, you should contact the relevant ministry in writing for clarifications. On the basis of patients' applications, civil servants regularly supplement the List with new names (a decree of the Government of the Russian Federation is issued).

Property deduction to a pensioner upon the sale of property

The legislation of the Russian Federation contains strict rules related to the period of use of property. We are talking about property received by people in the framework of a paid or gratuitous transaction (donation, inheritance, and others). They are as follows:

1. Personal income tax is levied on the amount received from the sale of property in the following situations:
   • if the ownership right came before 2016 and the sale took place within three years from the date of its acquisition;
   • if five years of use of the property by the owner who received the property after the specified period have not passed;
2. The taxpayer has the right to claim a refund of 13% of the tax paid (take into account the exemption when filling out the declaration):
   • per 1,000,000.0 p. in general;
   • for the entire amount of expenses (if you have invested your own funds).

Important: non-residents pay 30% of the contribution to the budget and cannot claim any relief.

There are no special privileges for recipients of pensions for this type of privilege. They can get a refund on a general basis:

• if they are residents;
• if they have the necessary documents on hand.

The relief is drawn up in the department of the Federal Tax Service. It is necessary to write an appropriate application and document the right (described below).

Example. Selevanov issued a pension allowance in 2016. Due to poor health, he decided to get rid of the land plot with the house. It became difficult for a man to travel out of town. He put the property up for auction and earned RUB 4,500,000.0. He received the land free of charge as an inheritance from his mother in 2015. He did not have any documents on investment in the plot.

1. Selivanov can claim to reduce the taxable base by 1,000,000.0 rubles, since there are no other grounds. Its payment to the budget will be: (4,500,000.0 rubles - 1,000,000.0 rubles) x 0.13 = 455,000.0 rubles;
2. Without taking into account the indulgence, one would have to pay 585,000.0 rubles;
3. Savings RUB 130,000.0

Social benefits for retirees

According to the law, social deductions include the following types of expenses of citizens:

• to receive services:
  • educational;
  • medical;
• for pension savings;
• for charity.

We examined medicine above. A working pensioner can apply for a social tax preference in the same manner. Non-working recipients of pensions are entitled to such a benefit only if they had taxable income in the reporting period (from rent or from the sale of real estate).

Hint: social preference is granted on a general basis.

Standard Tax Credit for Retirees

Standard tax relief- This is a reduction in the tax base at the duty station on the grounds established by law. For example, if the applicant is raising a minor child. This is provided to recipients of pensions on a general basis.

For information: working recipients of pension benefits can qualify for the standard relief.

Required documents

The list of papers for obtaining relief depends on its type. Registration of the privilege takes place at the FTS branch at the place of residence. The applicant needs to prepare the main package:

• statement;
• the passport;
• declaration 3-personal income tax ();
• certificate of income received from work 2- personal income tax ().

Additional papers are shown in the table:

Deduction type	Required documents
Property	contract of sale; application (); an extract from the State Register of ownership; payment documents; spouse's ID (if recorded by the owner); marriage certificate
Medical	agreement with the clinic; checks; statement (); confirming family ties (birth certificate of the applicant child and parent's passport, for example)
When realizing property	statement; contract of sale; information confirming the costs; checks and other payment documents; certificate from Rosreestr about the lack of ownership of the object
Standard (papers are submitted to the company's accounting department)	birth certificates of children (all); disability certificate of the pupil (if any)

Attention: employees of the Federal Tax Service may require a certificate of the seller of real estate. They need to check the possibility of the applicant's family ties with him.

Dear Readers!

We describe typical ways of resolving legal issues, but each case is unique and requires individual legal assistance.

For a prompt solution to your problem, we recommend that you contact qualified lawyers of our website.

Last changes

From January 2018, another tax deduction applies to retirees. It consists in non-taxation of land allotment (part of it) in the amount of 600 sq. M. If the plot does not exceed this parameter, then the tax will not be charged at all. If it exceeds, the tax fee is calculated from the remainder minus 6 acres from the taxable base.

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Video on Tax Deduction for Retirees in 2019

March 21, 2018, 15:01 March 3, 2019 13:36

Deductions when buying an apartment by a pensioner is an important part social support the state. Benefits for the purchase of apartments by pensioners are obtained in the circumstances specified by law. Consider the essence and procedure for obtaining benefits due to pensioners.

When buying apartments, the law divides pensioners into two groups:

1. Working pensioners

If an apartment is bought by a working pensioner, then everyone here is very simple - working, even pensioners, just like everyone else, pay tax on individuals (the so-called personal income tax). For all working and retired people and ordinary citizens, this tax is 13%.

It is the payment of this tax that gives pensioners the opportunity to receive the so-called tax deduction. According to this law, any buyer of an apartment (including a working pensioner) will be able to return up to 260,000 rubles from the paid.

2. Non-working pensioners

Non-working pensioners have no income, so they cannot physically receive a tax deduction. Indeed, according to paragraph 2 of Article 217 of the Tax Code of the Russian Federation, the received pension is not subject to personal income tax. That is why, until 2012, pensioners did not have the opportunity to receive a property deduction.

However, after the adoption of the Federal Law No. 330-FZ, which introduced amendments to Tax code, even a non-working pensioner will now be able to receive benefits when buying an apartment or house. There is a slight difference from working pensioners - order the presentation of benefits has the opposite scheme (more on this below).

The crux of the matter is that retirees who buy real estate can take advantage of this benefit for only three years. The countdown period starts from the date of purchase. The law also establishes that they are entitled to a benefit only when he received official income during this period.

That is, if a person bought an apartment already as a pensioner, but retired quite recently, then he will be able to take advantage of the deduction for the entire time he worked during this three-year period.

This procedure for obtaining a benefit is "the transfer of the remainder of the unused benefit to other periods." When a retiree has stopped receiving official income outside of the beginning of the year (tax period), he or she is eligible to receive benefits from that year. That is, the taxpayer has the right to receive benefits from the year of retirement.

In general, the procedure for receiving benefits by pensioners when buying an apartment of age is no different from the usual one, since it is a usual mechanism for refunding tax that has been paid to the budget. To receive a deduction, a pensioner submits a 3-NDFL declaration to the tax service indicating the points on the income received, the price of the purchased property and the tax paid.

The following documents are attached to the declaration:

What are the features of receiving benefits for pensioners

1. Benefits for non-working pensioners are provided for 3 years ... Important! If you deal with the documents not in the year of real estate purchase, but in other tax periods, you can miss out on serious material benefits.

That is, if a person retired on January 1, 2015 and bought a house in the fifteenth year, he will receive this benefit for the years 2012, 2013 and 2014, but only on the condition that the paperwork is processed immediately. If the paperwork is postponed indefinitely, in 2016, then he will be able to receive the privilege only for 2013 and 2014, and he will not receive in 2015, since in 2015 he did not have income from which he would pay tax to the budget.

2. When the purchased apartment is registered as shared ownership of the wife and children, the taxpayer also has the right to receive this benefit. , but only in the amount of expenses that he actually incurred to purchase an apartment.

3. A working pensioner, like other taxpayers, has the right to receive benefits both through the tax authorities and through the employer ... Not only that, when a retired buyer works multiple jobs, he can receive a property deduction from one or more employers of his choice.

Tax officials determine the employers where the benefit will be received. A working retiree should receive a notice from the tax office of the benefit due to him and provide this notice to the employer, where he receives income in the form of a salary.

Despite the availability of clarifications on the receipt of deductions by persons of retirement age, the topic is often the subject of discussion. The most popular are the deductions related to the costs of treatment and the acquisition of real estate by persons on a well-deserved rest. Let's figure out if retirees can get a tax deduction, what are the nuances and recent changes in legislation.

When purchasing a home, the new owner is entitled to a refund of the overpaid tax -. In order to use it, two conditions must be met:

• The deduction was not exercised or the amount was less than the limit.
• Housing is not purchased from a close relative or employer.
• Availability of income (wages) from which personal income tax is paid. You can return no more in a year than was paid to the budget.

This service is applicable not only to the present, but also to the future income of an individual until the limit is exhausted. If a working pensioner does not have any problems with the return of the overpaid tax, except for the return period for small incomes, then the situation with the unemployed is somewhat different, because the pension is not subject to taxation. The Government of the Russian Federation, realizing the complexity of the situation, fixed one exception in paragraph 10 of Article 220 of the Tax Code of the Russian Federation - citizens of retirement age can use their right to deduction for three years preceding the purchase of housing. If the amount income tax for the period does not cover the maximum amount that a pensioner can receive under the law, or he spent the last three years on a well-deserved rest and did not pay personal income tax, then taxable income will be required to return the rest of the benefit. It may not only be wage, but also other income with payment of income at a rate of 13 percent: sale of real estate or shares of enterprises, renting out real estate and others.

Do not forget about the close relatives of the pensioner, namely: wife or husband. If a citizen is officially married and his significant other works or has taxable income, then compensation can be received for him.

The tax deduction is 2 million rubles, respectively, the maximum amount of compensation will be 2 million x 13% = 260 thousand rubles. When used, the tax base can be reduced to another three million rubles, but only one object per life. Applies to percentages only.

Calculation examples:

1. Citizen Slutsko retired in August 2017 and decided to move closer to the sea. In 2017, he sold his apartment, in which he had lived for the last 20 years, and bought an apartment in Evpatoria for 4 million. To receive payment, he needs to wait until the end of the year and submit tax return... He will be able to provide all the necessary papers to the Federal Tax Service at any time in 2018 or later. At the time the right to deduction arose, he was retired, so he can return the personal income tax paid for 2015-2017. The tax base over the past three years was: 450,000 + 495,000 + 299,000 = 1,244,000 rubles, and the refund will be 1,244,000 x 13% = 161,720 rubles.
2. Citizen Kuzmina is a pensioner by age, but continues to work. In 2017, she bought a house for 3 million rubles and moved into it from the hostel. After registering ownership, she went to submit documents to the Federal Tax Service for a deduction for the period from 2014 to 2016. For the period, her income was 1,100,000 rubles, so after receiving 1.1 million x 13% = 143 thousand rubles, she has the right to receive a notification from tax office and write a statement at work. In her case, the cost of the apartment is higher than the deduction limit, in the future she will be able to reduce the tax base by another 2 million - 1.1 million = 900 thousand rubles. But the payment will not be in one amount, but a monthly reduction in the tax base until the benefit is fully used.

Changes to legislation in 2019

The most important changes in the legislation, primarily of interest to senior citizens, occurred on 01.01.2012. It was then that it became possible to take advantage of the transfer of the tax deduction for the three years preceding the emergence of the right to deduction. But initially, only non-working pensioners could use this right. This point has been changed since the beginning of 2014, when working and non-working pensioners were equal in rights (Letter of the Ministry of Finance of the Russian Federation of 17.04.2014 No. 03-04-07 / 17776). Since then, no significant changes have been made to the laws.

Deduction for treatment

This view belongs to. The main features are:

• the possibility of receiving annually;
• the maximum amount is 120,000 rubles per year for all types of social deductions, with the exception or charity;
• You can return no more than the amount paid for the year in the form of income tax. The balance is not carried over to the next periods.

Instead of a past pensioner, his next of kin (children, husband or wife) can receive a deduction. A prerequisite is the execution of an agreement and payment documents for a relative.

When a pensioner receives a tax deduction for treatment, it does not matter whether a citizen has been treated in a public or private clinic, in the country or abroad. In case of expensive treatment, it is possible to include the necessary prescription medications at our own expense.

How to get a tax deduction for a pensioner

There are two options for registering benefits: through an employer or tax. Of course, there are still options for filing a declaration through the State Service portal or the tax website, but you still need a visit to the inspection and the procedure will require an electronic digital signature, which not everyone has (after writing instructions on this topic, a link will be added here). True, a visit to the Federal Tax Service will also be required if an application is submitted to a tax agent. After checking the documents, the inspector will issue a notice of the right to deduction within a month, which, together with the application, is submitted to the employer's accounting department. In the future, the tax base will decrease until the deduction limit is completely exhausted, and personal income tax will no longer be withheld from your salary.