iis individual investment account deduction. How is the calculation done. Types of tax deductions

An individual investment account (IIA), unlike conventional brokerage accounts, allows you to receive guaranteed income from the state in the form of a personal income tax deduction in the amount of 13% of the amount of funds deposited (we wrote more about IIA in the article). This income is also called the investment deduction. In order to receive it, it is necessary to draw up a 3-NDFL declaration, attaching the necessary documents confirming both the presence of IIS and its replenishment during the tax period for which the declaration is submitted.

Fortunately, to complete this procedure today, it is not at all necessary to visit the tax authorities, wait in long lines for an opportunity to communicate with the employees of the Federal Tax Service, worrying every time that the documents are in order and they are accepted. With the advent of the service for filing a declaration in electronic form, the process of compiling and sending it has become much simpler, turning from paperwork into a certain pleasure. After all, it is always nice to receive money without wasting time and nerves. Indeed, under certain conditions (depending on the method of opening and replenishing the IIS, as well as on the deadline for submitting the declaration), the entire procedure for processing the investment deduction can be carried out without leaving home.

At the same time, filing a declaration through the electronic service of the Federal Tax Service raises many practical issues, primarily because the composition and format of electronic documents that are provided to the tax authorities instead of traditional "paper" documents are not fully understood.

This article is based on the real experience of one of our clients when using the electronic services of the Personal Account of the Federal Tax Service and contains the minimum set of actions required to file a tax deduction for IIS.

Deadline for filing an IIS declaration

The legislation sets a period from January 1 to April 30 for filing a declaration for the previous year, but it must be observed only if you had income that is required by law to be declared (for example, you rented out housing). If you only need to receive tax deductions (in the general case, there may be several), then you can file a declaration at any time during the year.

Of course, many prefer not to postpone the preparation of the declaration on the back burner, given that the term for its desk review is 3 months. In addition, the money received can be immediately reinvested, increasing both the size and the total income of the investor's portfolio. However, early filing also has its drawbacks. The fact is that to confirm the income described in the declaration, certificates 2-NDFL are used. They are present in the Personal Account in electronic form, but they do not appear there immediately, but as information about income is received by the tax authorities. Subject to regulations, last year's revenues appear in full only from June of the current year.

Thus, when submitting a declaration electronically, there are two options: do it immediately at the beginning of the year, while completing a number of additional steps in terms of collecting 2-NDFL certificates, or wait until June to avoid “paper work” as much as possible. In the first case, the tax deduction can be received on a bank account as early as April, in the second - not earlier than September. The choice, of course, is yours.

Documents for deduction on IIS

Here is the final list of documents that are necessary for the submission of the declaration in electronic form. In other words, what you may need to get “on paper” first, so that later there are no problems at the stage of filling out the declaration and when considering it by the tax authorities:

2-NDFL certificates from each employer (only if the declaration is submitted at the beginning of the year, i.e. information on income for the last year has not yet appeared in the Personal Account);

Documents confirming the opening of the IIS:

• Application for service in the financial markets (sometimes called the Master Agreement);

  Notice of opening an individual personal account (this document contains specific details of the created personal account corresponding to the IIS);

Payment order or other document confirming the deposit of money to IIS (for each deposit during the tax period).

For documents confirming the opening of IIS, the exact name may differ depending on the broker. Therefore, if you have doubts about the need to provide a particular document, then it is better to provide it, because. scanning an extra document is easier than taking it to the tax office (if the declaration is not accepted, then you will most likely have to resolve all issues “on the spot”).

Nevertheless, in order to save you from unnecessary work, here is a list of documents that are not required to be provided when applying for an investment deduction, because. the practice of communicating with the tax authorities shows that they are not necessary:

Documents for registration of electronic signature

Documents for connection to the QUIK remote access system

Broker reports (order registers)

Risk Notice

Bank details of the client

As for the document confirming the replenishment of the IIS, its presence with you depends, first of all, on how the money was deposited. If you did this at the broker's office (for example, immediately upon opening the IIS), then the document should be in your hands. In other cases, you need to go to the broker and get the appropriate "paper", certified by the seal.

Thus, if you draw up a declaration no earlier than June (electronic certificates 2-NDFL are available in your Personal Account) and you have a document confirming the deposit of money into IIS during the tax period, then the entire procedure for filling out and sending the declaration can be carried out without leaving from home. In other cases, you will be required to first obtain and scan (or photograph in good quality) the missing documents.

Declaration on IIS

We go to the website of the Federal Tax Service www.nalog.ru, and in the section "Individuals" go to the Personal Account:




1. First we get to the authorization form. The most convenient way is to enter through the portal "Gosuslugi". If you do not have an account on this portal, we recommend that you get one, because. There are a lot of useful services and they are constantly developing. However, various authorization options are possible on the FTS website, all of which are described in detail in the section "How to access the service".

   
   
2. 
   

   All the necessary services are in the "Life Situations" section. First of all, to submit any documents in electronic form, you must obtain an electronic signature (ES):

   
   

   If you already have an ES registered in your Personal Account, you can immediately proceed to step 5.

   After going to the section for obtaining an ES, you must select the option for storing an electronic signature. It is recommended to leave the default option (storage in a secure system of the Federal Tax Service of Russia), in which case you will be able to use the received ES on any device during the year.

   Below are your main details as the owner of the electronic signature. As a rule, they are filled in automatically, if you indicated them earlier on the State Services portal, you just need to check the correctness. If something needs to be corrected, then this can be done in the "Contact information" and "Personal data" sections, which are located on the top of the same form.

   After checking the correctness of the details, you must enter the password for the ES certificate, and then send a request to create it.

   
   

   As a rule, the generation of an ES certificate takes a long time (depending on the mood and the current load of the FTS servers, the process may take several hours). Unfortunately, the Personal Account does not allow you to perform further steps to fill out the declaration without an ES, so we recommend that you do not sit waiting at the screen, but simply return to the Personal Account after a while. You can always find out about the readiness of the ES certificate on the same form where the request for its receipt was sent:

   
   
   

3. After making sure that the ES certificate was successfully received, we again go to the "Life situations" section and click "Submit a 3-NDFL declaration" (we use any of the links, since it occurs several times). In the form that appears, select the action "Fill out a new declaration online":

   
   

4. First of all, you must select the year for which the declaration is submitted. At the time of writing this article, income statements up to and including 2017 were available, so the entire example is based on filling out a declaration for this tax period:

   
   

5. In the next step, as a rule, nothing needs to be changed. If you had income from foreign sources, then you must check the appropriate box:

   
   

6. The next step is to mark the types of tax deductions you want to receive. In addition to the investment deduction, to which this article is devoted, all kinds of social deductions are very often used. For example, if you underwent paid treatment, do not be too lazy to ask the medical institution for the necessary documents (contracts with acts, checks, a certificate for submission to the tax authorities, a copy of the license) in order to get an additional pleasant bonus to your investment deduction.

   
   

7. The next step is to indicate the taxable income that was for the reporting period. It is on the basis of them that the final amount of the deduction will be formed, because it should not exceed the amount of taxes paid to the budget.

   According to Art. 29, clause 4 of the Tax Code of the Russian Federation, it is allowed not to indicate in the declaration the income from which the tax was fully withheld by the tax agent (the organization that paid you these incomes), if this does not prevent the receipt of tax deductions provided for by law. Based on this, we can answer one of the most popular questions among novice investors: is it necessary to indicate income received in the form of dividends in the declaration, because tax is also withheld from them? The fact is that tax deductions are not applied to income in the form of dividends at all, since they are positioned as income from equity participation in organizations (Article 210, clause 3 of the Tax Code of the Russian Federation). Accordingly, an indication in the declaration of dividends is not required and does not make any sense if the broker conscientiously withheld tax from them. The situation is quite different with income received, for example, in the form of wages. If they are not indicated in the declaration, referring to the fact that the employer has already withheld tax from them, then this will prevent them from receiving a tax deduction (simply speaking, there will be nothing to “deduct” from them).

   As we already wrote at the beginning of the article, closer to the middle of the year, information about income for the previous year appears in the Personal Account. In this case, not only is there no need to obtain “paper” 2-NDFL certificates, but automatic filling in the income declaration becomes available. Thus, the most labor-intensive step of income tax return can be reduced to just pressing one button. Real magic!

   
   

   If you, as a conscientious taxpayer, decide to file a declaration at the beginning of the year, then you should have prepared 2-NDFL certificates from each employer in advance. You must manually transfer information about income from there using the actions on the form "Add source", "Add income". Below is an example of filling.

   
   
   

8. Finally, we can move on to the fun part of completing the declaration. At this step, the amount of the investment deduction is indicated (the amount by which the IIA was replenished during the tax period), as well as other tax deductions, if they were noted at step 8. Scans of supporting documents are attached to each of the deductions. We described in more detail the necessary documents for the investment deduction at the beginning of the article. You can also attach scans of 2-NDFL certificates here, if the declaration is submitted at the beginning of the year, in order to avoid unnecessary questions and clarifications from the tax authorities later.

   
   

9. After filling in the information on deductions and attaching the necessary documents, we proceed to the final step, where you need to finally check the declaration before sending it. To get started, you can see the total amount of the tax deduction and disclose in detail all the components from which it was calculated. We remind you that the maximum amount of the investment deduction is 52,000 rubles, however, if there are social and other types of deductions, the total amount may be higher.

   If necessary, you can view the declaration in printed form, saving it in pdf format.

   
   

   Below the form is a list of files attached in the previous step. Then you can enter the password for the ES certificate, which was specified in step 4, and send the final declaration.

   
   

10. In order to receive the investment and other deductions indicated in the declaration to a specific bank account (which must necessarily belong to the taxpayer), it is necessary to file an application for the refund of the amount of overpaid tax, indicating the details for payment there.

    You can do this in your Personal Account in the "My taxes" section. As a rule, immediately after the electronic declaration is received by the tax authorities, the “Overpayment” section becomes available with the amount of the received tax deduction and the “Dispose” button. Accordingly, it is not necessary to wait for the end of the desk review of the declaration. The functionality of the Personal Account allows you to both offset the overpayment against tax debts, and specify bank details for receiving "on the card".

    
    

11. The results of a desk review of the declaration, as well as the status of processing other documents (including applications for a return) can be tracked in the Personal Account in the "Messages" section:

    
    
    

    Ultimately, the desk review should move to the “Completed” status:

    
    

    As for the application for the refund of the amount of overpaid tax, a response from the tax authority must also be generated on it. However, you will most likely find out about a positive decision before the answer appears in your personal account, seeing the receipt of money in a bank account.

    
    

    If for some reason the information and statuses in the Personal Account are not updated within the specified timeframes (the tax authorities have 3 months for a desk audit of the declaration and another 1 month for the payment of a tax deduction), you can always send an appeal to the Federal Tax Service in any form, not necessarily To do this, call or visit. It is enough to go to the “Other situations” subsection in the “Life situations” section. After clicking on the link “There is no suitable situation”, a form will open for entering an arbitrary appeal to the Federal Tax Service. After sending it, you must provide a response within 30 days.

conclusions

As you can see, filing a tax deduction for IIS does not pose any difficulties if you know the basic nuances of using the Personal Account of the Federal Tax Service and clearly understand what documents will be required from you. If earlier it was required to allocate at least half a day to collect all the necessary documents and “hike” to the tax office, now, with the advent of modern electronic services, it will take no more than an hour, which is definitely worth the earned 52,000 rubles.

We hope that this article will help you save a lot of time.

If the article was useful to you, like and share it with your friends!

You have opened the IIS. Already deposited funds into the account. Bought stocks or bonds. And your money is already working and making a profit. Time to get your tax credit. How to do it?

In the article, we will analyze a step-by-step algorithm for obtaining a tax deduction on an investment account. What, where and how you need to do in order to receive the legally due 13% of the amount of funds contributed to IIS.

So let's go.

In short, the whole mechanism can be described in just a few steps.

1. Collection of necessary certificates and documents.
2. Filling out the declaration in the form 3-NDFL.
3. Providing a package of documents under paragraphs 1-2 to the tax office.
4. Receiving the money.

Let's start in order.

When to file a declaration?

After the end of the reporting period. In simple terms, next year. That is, the tax deduction for 2018 can be received starting from 2019.

One important point. Refunds can only be made within 3 years. For example, for 2018, you can receive tax deductions in 2019-2021. In 2022, the right to receive money for 2018 burns out.

You can use the right to deduct at a time for previous years. If you have never filed a declaration during these periods. For example, if you opened an IIS in 2015. In 2018, we fill out three separate documents 3-NDFL for 2015-2017.

The maximum refund amount directly depends on the amount of taxes withheld from you in the budget. You will not be able to return more than you paid.

Step 1. Collection of documents

What documents will be needed?

Certificate of income and taxes paid from them in the form of 2-NDFL. We receive at the place of work. If you changed your place of work during the year or have several sources of income, then you need (but not necessarily) to take several certificates.

Do not forget that you can return only 13% of the amount of funds deposited. In some cases, a certificate from only one place of work will be enough.

Example. Over the past year, 200 thousand rubles were contributed to IIS. From this amount, you can return 13% or 26 thousand rubles. During the year you changed jobs. Do you need 2 certificates or just one is enough?

We look (remember, find out) how much you earned during the year, both there and there. Approximately multiply this amount by 13%. And if you fit into one place of work, then it makes no sense to provide a second certificate of 2-NDFL to the tax office.

Let's say that at your previous job you received 40 thousand a month. Worked for six months. Approximately 30,000 taxes were paid.

At your current job, you managed to work only 3 months with a salary of 50 thousand. Withheld taxes in the amount of about 20 thousand.

In this case, it is better to take one certificate of income from the first place of work.

Agreement with a broker on the opening of IIS (copy). Provides only the first time. Not required for the following years.

Documents confirming the fact of crediting funds to IIS. This can be a payment order (for bank transfers), or a cash receipt order (for cash payments).

The easiest way is to print out the entire movement of money from the personal account of the bank from which you conducted transactions. No seals or signatures of bank employees are required.

Here's what it looks like in my example:

All details are provided. As there is a mark on the execution of your order by the bank. This is quite enough for the tax.

Broker's report on the movement of funds and securities on the account. We order directly from the broker. Needed for tax to show the availability of money in an individual account. After all, it was possible to deposit money, and then safely withdraw it at the end of the year. And claim a tax deduction.

Application for a refund. Indicating the bank details of the account where you want to receive the money. A sample is available at any tax office.

Step 2. Filling out the declaration

Documents collected. It's time to start filling out the declaration.

There are 2 options here:

• fill in independently and free of charge;
• pay and everything will be done for you (well, or almost everything).

A paid service for filling out a 3-NDFL declaration costs from several hundred to several thousand. It all depends on the appetite and impudence of the "desk".

Some people, most likely out of ignorance or because of fear of the unknown and possible difficulties in filling out, pay money for the service.

The self-filling procedure itself does not cause difficulties. And it won't take long. Literally half an hour. Well, a maximum of an hour - for the most "not fast"))).

Order a declaration for money or not?

There is such an expression: Saved means earned.

How much does the service cost? For example 600 rubles. Imagine that in half an hour you can earn 600 rubles. Not in the mine, not carrying bags of flour, but just sitting at home at the computer. Would you agree to such a job? I would definitely agree.

Especially when ordering paid services, you will still lose time. Until you get advice. Additionally, you will need to provide the necessary package of documents for filling (scans or photos). Passport data, TIN, income statement, movement of funds, and so on and so forth.

For example, I will give a price list for the services of one popular service.

In general, it is much faster and more profitable to do everything yourself.

So let's fill out the declaration.

First you need to download a small program, “sharpened” for the declarations of individuals.

We create a new document. And fill in all the required fields.

Setting conditions.

By default, this tab is all right. But better check. It should be like the picture below.

Pay attention to the "Adjustment number" field. Initially set to zero. In the course of checking your declaration, the tax office may find filling errors. In this case, when editing and correcting these comments, you will need to put the correction number - "1".

By the way, the program automatically checks the correctness of filling in the fields and each time warns the taxpayer about possible errors when switching between tabs.

In the previous screenshot, I did not fill in the "Inspection number" field. Moving to another window, the system displayed the following message.

You can find the inspection number in the program guide. Enter the number of your region, and then choose from the list provided.

Tab "Information about the declarant".

Everything is elementary and intuitive - and there is nothing to add from myself. Fill in "Personal data" and "Address"

For many, the OKTMO field causes difficulty. What kind of animal is this? And where to find these "magic numbers"?

OKTMO is the all-Russian classifier of territories of municipalities.

But we don't care. The main thing is where to find the necessary code.

Data on OKTMO is in the 2-NDFL certificate, which is provided to you by the employer.

Tab "Income received in the Russian Federation".

For individuals who pay taxes at a rate of 13%, select tab 13. Click " green plus » — «Sources of payments». And enter information about the employer. We take information from the 2-NDFL certificate.

Accordingly, if there are several sources of income. We fill in several fields.

Information about income. Again, we take all the data from the 2-NDFL certificate. And we drive everything one into one.

Pay attention to the income code.

In 99% of cases, you will have the following code in the help:

• 2000 - receiving a salary (usually a salary);
• 2002 - bonus from the employer;
• 2012 - vacation.

Therefore, in one calendar month there can be 3 sources of income.

After filling in all the incomes for the employer, we compare the total amounts in the declaration with the paper certificate 2-NDFL for errors. The sums must converge to kopecks.

I remember a few years ago, when filling out my first declaration for a property deduction, I made a mistake of only a few cents. After 3 months, I received a notification from the tax. I had to correct and refer the declaration a second time (remember? Correction number 1). The second version of my declaration was checked by the tax authorities for almost 3 more months. And the money went to the account after verification for a month.

As a result, this whole procedure dragged on for almost 7 months (instead of the standard 4). For a few extra cents.

Therefore, it is better to lose a little time and check everything thoroughly: to the ruble and penny.

The last tab is "Deductions".

In theory, we need to immediately go to "Investment and losses on the Central Bank."

But I would like to draw attention to the "Standard" tab. If you skip filling out this sheet, in the future the tax office may reject the declaration.

The standard tax deductions are . By default, you receive this money at work (if you have provided the necessary information to the accounting department). More specifically, less taxes are withheld from you. On the amount of deductions due.

You need to fill in the data depending on your position.

If there are no children. You can safely skip this field.

Last push. Tab « Deductions» — -> Investment and losses on the Central Bank.

In the field: “The amount of the deduction provided for in paragraph 2 of paragraph 1 of Art. 219.1 of the Tax Code of the Russian Federation "- we write the amount you contributed to the IIS for the reporting period.

That's all. The declaration has been completed. It remains only to check for errors. If everything is fine, the window "Verification of the declaration was successfully completed" will appear.

Save to your computer. Required for the future. If you need to make adjustments. Or next year. It will be enough just to edit the income and the amount of funds deposited into the investment account.

Step 3. Interaction with the tax

Personal visit or the "old fashioned way". Take the entire package of documents, print out the declaration and go to the tax office. We take, as in a bank, an electronic queue coupon in the right window.

As a rule, the whole process occurs quite quickly. Even though there are people. In the last few years, standing in line takes literally 10-15 minutes.

We give all the papers to the inspector. And that's all. Let's move on to the next step.

Important! In the 3-NDFL declaration, you must sign and date each sheet. The date is not the time of compilation, but of submission to the tax office. Therefore, it is better not to prescribe dates in advance, but directly at the inspection. Otherwise, you will simply be "deployed back with the old dates."

Step 4. Pleasant - receiving money

Declaration submitted. It remains only to wait.

By law, the maximum period for verification is 3 months from the date of filing the declaration. And 30 days to transfer money to the bank account specified in the application.

Here, nothing depends on you.

But there are some tips from the "experienced".

When submitting a declaration at the beginning of the year (January-beginning of February), the verification in 95% of cases is much faster. Literally 1-1.5 months. For my friend, the whole cycle from filing a declaration to the moment the money was received into the account took 3 weeks.

This is due to the “not heavy workload” of tax inspection workers at the beginning of the year. Few of the taxpayers run to submit declarations immediately after the New Year holidays. While swinging - several months pass. And the bulk of the documents "pour" in March - April - May. And here, almost always, you will have to wait for the maximum set time.

The problem is a little different. Usually, an employer can provide a 2-NDFL certificate not immediately after NG. And a little later. The same with a broker. When ordering a certificate, the standard waiting period is several weeks. And not right away either. And usually after a month and a half from the beginning of the year.

As you can see, there is nothing complicated. Once having gone through such a cycle, you don’t understand why pay extra money for filling out a 3-NDFL declaration.

You can also speed up the entire process of preparing, filling out and filing a tax return. If you use the site itself. On which it is possible to do all the above procedures without leaving home. Up to the filing of a declaration without a personal visit to the inspection. But about this in.

The first wave of investment tax credits for contributions was successful. And citizens who opened an individual investment account were able to return a deduction of up to 52,000 rubles from the budget. Read the article on how to do this.

From January 1, 2015, individuals have the right to open an individual investment account (IIA), which will be subject to tax benefits. IIS - a brokerage account (account for internal accounting of cash and securities of a client) of a special type. You can open an IIS at a broker or management company. An account (only one) can be opened only by an individual - a tax resident of the Russian Federation. The legislation provides for the existence of two accounts at the same time, but only within a month - in the event of a transition from one professional participant to another, without losing the right to deduction (). The broker informs the tax inspectorate about open IIS within three days, that is, the inspectors will know how many accounts a citizen has. If there are two of them, then the deduction will be denied, even if the second IIS was not replenished and no operations were carried out on it.

The contract for the maintenance of IIS is concluded for at least three years, and no more than 400,000 rubles can be deposited into this account during the tax period. You can deposit money only in rubles, and only the owner of the IIS can do this. If the received amount leads to the excess of the specified limit, it is returned to the client.

The invested money and profit can be withdrawn from the IIS after three years or upon early closure of the account. However, in the latter case, the right to deduction will be lost. Partial or complete withdrawal of funds from the IIS leads to its closure. The term of three years starts from the moment of signing the account opening agreement.

The professional participant must keep records of all transactions on this account separately from other accounts, including for the purposes of determining the tax base for personal income tax (,).

Throughout the entire term of the agreement, the tax agent-broker does not withhold personal income tax from transactions carried out on IIS. That is, if the agreement on maintaining an individual investment account has not been terminated, the tax agent, following the results of the tax period for operations on IIA, should not withhold personal income tax, regardless of the type of deduction chosen (letter of the Ministry of Finance of Russia dated 07.12.2015 No. 03-04-07 / 71362).

There are two types of tax deductions for an individual investment account ():

• in the amount of funds contributed by the taxpayer in the tax period to IIS (hereinafter referred to as the deduction for contributions);
• in the amount of a positive financial result obtained from transactions recorded in IIS (hereinafter referred to as income deduction).

You can choose only one type of deduction, which will be throughout the entire term of the IIA agreement. You cannot combine deductions.

How to get a deduction for contributions

Such a deduction is provided for the tax period in the amount of not more than 52,000 rubles. To receive it, you must have income taxed at a rate of 13 percent in the year for which you plan to receive the deduction.

You can receive a deduction annually in the amount of money contributed in the tax period to IIS, but not more than the amount of tax paid on income for the specified tax period (,).

EXAMPLE

Ivanov opened the IIS in November 2016. In December 2016, he deposited 400,000 rubles into the account, in 2017 - 200,000 rubles, in 2018 - 300,000 rubles, in October 2019 - 20,000 rub.

According to 2-NDFL, he received income taxable with personal income tax: in 2016 - 300,000 rubles, in 2017 - 300,000 rubles, in 2018 - 400,000 rubles, in 2019 - 400,000 rubles.

The amount of the deduction is provided in the amount of 13% of the amount of the contribution to IIS, but for the tax period (year) cannot exceed 52,000 rubles. (400,000 rubles x 13%). In this regard, Ivanov can receive a deduction:

• for 2016 - 39,000 rubles. (300,000 rubles x 13%);
• for 2017 - 26,000 rubles. (200,000 rubles x 13%);
• for 2018 - 39,000 rubles. (300,000 rubles x 13%);
• for 2019 - 2600 rubles. (20,000 x 13%).

In just three years of the IIA agreement (based on the data of our example), Ivanov can receive a deduction in the amount of 106,600 rubles. (39,000 + 26,000 + 39,000 + 2600).

Upon termination of the contract for the maintenance of IIS earlier than three years from the date of its conclusion, all previously received amounts of deductions are subject to return to the budget with the payment of penalties.

It does not contain any restrictions related to the type of income from which the funds credited to the individual investment account are received, as well as the type of accounts from which these funds are transferred to the IIS. Also, the legislation does not contain conditions that are mandatory for the purposes of obtaining an investment tax deduction in the form of minimum periods for holding funds on IIS without terminating the contract for its maintenance ().

To receive a deduction for contributions, it is necessary to submit a declaration in the form of 3-NDFL to the tax office at the place of registration. Recall that for 2016 the declaration should be submitted in the updated form ().

The declaration can be submitted:

• in electronic form from the website of the Federal Tax Service of Russia through the Taxpayer's Personal Account;
• personally to the tax office in paper form or through an authorized representative by proxy;
• letter by mail.

The declaration must be accompanied by:

• documents confirming the receipt of income taxable at a rate of 13 percent for the tax period (certificate 2-NDFL);
• documents confirming the fact of crediting funds to the IIS (payment order from the bank, an agreement with a professional participant on opening an IIA, a professional participant's report on the transfer of funds);
• an application for a tax refund indicating the bank details of the taxpayer.

Verification of the tax return and the documents attached to it, confirming the correctness of the calculations and the validity of the requested deduction, is carried out within three months from the date of their submission to the inspection. The amount of overpaid tax is subject to refund upon application within one month from the date of its receipt, but not earlier than the end of the in-house tax audit.

For citizens who submit a tax return solely for the purpose of obtaining deductions, the deadline for filing a declaration - no later than April 30 following the reporting year - does not apply. Such declarations can be sent at any time during the entire year following the reporting year, without any tax penalties.

You can file a declaration for the return of personal income tax within three years from the date of its payment ().

IIS income deduction

This type of deduction will be of interest to investors who receive income from investment operations.

You can receive a tax deduction for income (,) only at the end of the contract for the maintenance of IIS, but not earlier than three years from the date of conclusion of the contract. If the contract is terminated earlier, then all profits received from operations carried out on IIS are subject to personal income tax as on a regular brokerage account.

You can use the deduction for income only on the condition that the taxpayer has never used the deduction for contributions during the entire term of the agreement.

This tax deduction can be obtained in two ways:

• independently submitting a declaration to the inspection;
• through a professional participant, where IIS was opened. In this case, he is a tax agent.

To receive a deduction through a professional participant, the taxpayer must submit to him a certificate from the inspection. It must contain information that he did not use tax deductions for contributions to IIA during the entire period of the contract and did not have other IIA accounts.

After the closure of the IIS, when disbursing funds, the professional participant will not withhold personal income tax from income. That is, when opening an account in 2016, the first income deduction can be received from the tax agent no earlier than 2019 and from the inspection no earlier than 2020.

It is important to remember that when concluding an agreement for the maintenance of IIS, an individual is not obliged to immediately choose a deduction. This can be done at any time during the term of the contract. At the same time, it should be remembered that the return of personal income tax in the case of choosing a deduction for contributions is possible only within three years.

Tatyana Kalinina, Financial Consultant

Recently, the state has granted a working person the right to receive a tax deduction when using an investment account (this scheme does not work with deposits).

The law that allows you to take advantage of the return of 13 percent of personal income tax when opening an IIA appeared in early 2015. But despite the past few years, there is still a misunderstanding: the investment tax deduction - what it is and how to get it.

In the beginning, let's define the concept and features of IIS. After all, without understanding what kind of animal this is - an individual investment account, it will be difficult to move on.

In simple terms, this account can be opened:

• in a bank providing such a service;
• in a brokerage firm.

If it is opened, there are two options for working with it, as with a regular brokerage account:

• independent work with funds on the account;
• trust management by brokers.

But an individual account also has its own characteristics, which must be observed in order to be able to use the investment deduction:

• obligatory term of an open deposit, which is at least 3 years;
• the maximum annual amount, the amount of which is 400,000 rubles;
• a person cannot open several such accounts, he will have to limit himself to only one individual account.

Investment deduction options

The legislator suggests that an individual choose one of the deduction options associated with an open investment account:

• each year receive 13% from the funds placed on the account and not exceeding the limit of 400 thousand rubles. per year;
• exempt your income from transactions on this account from tax after three years.

But it is important to understand that one of the methods is selected simultaneously with the opening of an investment account, and change decision within an open account there will be no opportunity.

Therefore, you should weigh all the pros and cons, evaluate your capabilities in working with financial instruments and come to what will be more profitable.

Multiplicity of investment deductions

So, you cannot use several options at the same time. However, we note the possibility of repeated receipt of the deduction.

In the first case, when a person returns 13% of the deposit, the deduction procedure can be repeated annually until the termination of each new three-year contract.

The second case allows the conclusion of the next agreement on maintaining an investment account after 3 years of the previous one and receiving a refund of income tax upon expiration of its validity.

Trade or wait passively - how to choose?

Choice is often a positive thing. At the same time, there are doubts about its correctness. With regards to our topic, the question arises “How to choose so as not to miscalculate?”

It all depends on the activity of a person, literacy in the field of securities and work with them, time and purpose.

In other words, if the owner of the investment account is ready for a stable fixed amount of benefits and he does not have the desire, ability or need to carry out any financial actions, then he will choose the first option.

If a person is ready to take risks and is sure that he will be able to receive income from trading in securities, then he can safely agree to option number two.

For comparison and better understanding, consider a detailed example.

Calculation of the tax benefit

Example. Suppose that two individuals who are completely unfamiliar to each other: citizen Zazhitochny and citizen Avoskina made a simultaneous decision to open an investment account. The amount of their contribution per year is the same and amounted to 290,000 rubles.

At the same time, Zazhitochny chose for himself the method of receiving a deduction in the form of 13% of the placed deposit, and Avoskina decided to increase her income by trading shares. The contracts, both of them, were concluded, as expected, for 36 months.

1. What do we see as a result first year. The prosperous after its expiration has the opportunity to receive a deduction in the amount of 13 percent of 290,000 rubles. and return 37,700 rubles. = (290,000 * 13%).

We assume that Avoskina’s trade is also profitable, and she managed to earn 90,000 rubles on trade. But she cannot yet use the deduction in the amount of income from the sale, since 3 years of ownership of the securities have not expired.

2. By the end second year The prosperous decided to deposit additional funds of 50,000 rubles into the account. Avoskina again slightly increased her income and earned an additional 30,000 rubles.

Once again, after a year, the Prosperous decides to use his right to a deduction in the amount of the contribution and returns the tax in the amount of 6,500 rubles. = (50,000 * 13%). Avoskina remains to wait for the end of the third year.

3. Finally came to an end third year, during which the Prosperous supplemented his investments with an amount of 180,000 rubles. and received a deduction of 23,400 rubles. (180,000 rubles * 13%), and Avoskina received another 15,000 rubles. income from the sale of shares, and now, finally, can take advantage of the deduction provided on the income received by her for all three years.

Let's calculate the amount of tax refundable for both for the entire period of the IIS:

Tax to be returned to the Prosperous for 3 years 37,700 + 6,500 + 23,400 = 67,600 rubles.

Tax Avoskina (90,000 + 30,000 + 15,000) * 13% = 17,550 rubles.

The difference in the amount of income tax returned to herself is quite large, but do not forget that Avoskina, in turn, received additional income as a result of trading in securities in the amount of 135,000 rubles.

What can prevent you from getting a deduction

In the event that a citizen terminates the agreement on maintaining an investment account before the end of the third year or withdraws the money placed on the account, he loses the right to deduction.

At the same time, the amount of tax that he has already received as a refund by that time, this person will be obliged to return to the state. So this is something to keep in mind!

If we return to our example, then if our Prosperous terminates the contract in the second year of owning an account, he will have to return to the treasury 37,700 rubles, which he received as a tax refund, and in the third - already 44,200 rubles. = (37,700 + 6,500). This is the sum of the deduction for the previous 2 years.

Tax refund procedure

Since there are two options for tax refunds, at least two procedures are assumed. Itag, step-by-step instructions for obtaining a tax deduction for IIS.

1. If the investor intends to return the tax on the deposit amount, then as soon as the year ends, he submits a 3-NDFL declaration in the general manner and attaches documents on opening and maintaining an investment account. These include an agreement with a broker, or a bank, or a certificate of an open account, as well as a certificate of income from work 2-NDFL.

2. When income from account operations is selected as a deduction, the account holder can submit a declaration to the tax authority for the past three years (after their end) with income statements and certificates of investment account management.

Or he can turn to a broker, having previously taken a certificate from the tax office on non-use of the right to an investment deduction. In this case, based on this document, the broker will not withhold the amount of tax from the income received by the account holder.

And remember that it is impossible to use this type of deduction through the employer.

If you need help filling out a 3-personal income tax return, as well as submitting it through your Personal Account, leave a request on our website: Forget about having to study a lot of articles about tax deductions! Our professional consultants work to quickly, easily and competently solve your problems!

Investment tax deduction appeared relatively recently. The opportunity to receive the amounts due on financial actions arose at the beginning of 2016. From that moment, many questions began to arise.

It is for this reason that citizens need to know how the investment tax deduction in 2018 is made and what are the nuances in its execution and calculation.

The investment balance deduction is a type of compensation that allows the holders of established financial accounts under the IIA program to receive a percentage of the amount of the tax deduction. A number of aspects have been identified that should be guided.

The main ones, which include the IIA deduction, include the possibility of issuing a calculation for investors who are not in the state, but in the private field. This category of citizens has become the main direction for the development of the ISS system since 2016.

Legal regulation of the investment balance

The Tax Code of the Russian Federation regulates the investment tax deduction by a number of articles. The items related to it are also highlighted.

When calculating a tax deduction, citizens should be guided by and refer to the norms given in the Tax Code of the Russian Federation, and not to references to competent publishing houses and magazines.

Art. 219.1 regulates investment tax deductions of the tax code in terms of carrying out the calculation algorithm for the generated balance sheet. The norm regulates subsidies in case of positive financial action directed to investing in securities.

Paragraphs 2 and 3 of this article indicate the amount of the deduction being made - 13% and prescribe the conditions under which a person can be completely exempt from paying personal income tax when making financial transactions.

Persons eligible to claim a deduction

The 2017 investment tax deduction received a number of additions to the main list of citizens who have the opportunity to receive settlements from the IFTS.

As already noted, all citizens of the Russian Federation engaged in trading various types of financial assets in the form of papers are entitled to receive an investment tax deduction. This form of financial assets is classified as property. Therefore, when making a transaction for the sale of such assets, a person must pay tax to the budget.

This also included investors who not only own shares and bonds and are engaged in their implementation, but also citizens who are directly involved in trading on the stock exchange. After the expansion of the norm, all participants and holders of securities in the stock system are the main categories of citizens claiming deductions on the investment balance.

How is the calculation carried out

The amount of the investment tax deduction is based on the declaration provided by the holder and the trader. The procedure itself, according to which the calculation is made on the basis of the submitted declaration, is carried out according to the state in which the investment accounts of citizens are located:

• with contributions at the time of signing the contract;
• for all funds received;
• received a deduction for previous months;
• by closing the investment balance before the date set in the contract, namely within the first three years.

Based on the indicators presented on the investment accounts of a citizen, accurate calculations of deductions will be given.

When using personal income tax on the account, the calculation procedure will be as follows:

• all conditions for placing funds on accounts are determined;
• at the end of the term of the contract, it is terminated;
• the account holder submits a statement indicating that the deductions were not received earlier;
• There will be no tax withholding on the basis of the received statement.

Calculation procedures may vary based on the grounds for the maintenance of investment savings

Where do you get deductions?

It is the IFTS that is the main government entity that performs the regulatory function in the monitored area. In the department at the place of registration of a person, consultations on the account are carried out. If you need statements confirming the absence of transactions from investment accounts, you should also contact the tax office.

If the account holder works through an intermediary in the person of a broker, then under a trust management agreement, all documents will be transferred to him. Based on the securities received, brokers send requests for tax deductions from the investment accounts they supervise from the Federal Tax Service.

What are the legal grounds

The investment tax deduction for fixed assets received from personal income tax is transferred to the account holder, subject to the main rule prescribed in the contract. It is not a violation of the terms of the IIS contracts. It equals 3 years.

There are a number of points that make it impossible to receive payments due to the holder:

• the contract was terminated by the citizen ahead of schedule;
• transactions were carried out aimed at cashing out money placed under agreements on IIS;
• the methods of obtaining investment tax deductions have been changed;
• investors have missed the deadline for applying for investment tax credits.

It is important to comply with the deadline set by law. It is 3 years after the termination of the IIS contract.

The current procedures for receiving deductions are controlled by the following rules:

• receive deductions only from the amount on the ISS, not exceeding the established amount of a maximum of 400,000 rubles;
• providing the IFTS with statements proving that the money was credited;
• the holder can have only 1 IIS;
• you can receive no more than 52,000 rubles under the agreement in the form of investment tax deductions;
• the holder has a permanent source of income, from where personal income tax is collected at the expense of the state.

Subject to the established rules, investment tax deductions will be available after the end of the contract.

How deductions are calculated

Investment tax deduction for personal income tax is made using established algorithms and rules. In general order, they look like this:

• not only holders receive funds, but also their non-working close relatives;
• you can make a settlement and pay money after the end of the contract;
• when using deductions earlier than the established date of the end of the contract, all funds are subject to recalculation.

The deduction is issued no more than 1 time in 12 months by transfer of funds, or in the form of non-payment of personal income tax from the profit received.

illustrative examples

Common examples of investment tax deductions are quite simple. The operation when accruing completely when calculating depends on the current indicators of funds from the holder of the IIS.

Here are 3 commonly used methods:

1. The return of a part of the investments of previously made investments. It is convenient to use with small amounts. If funds up to 400,000 rubles were placed, an application is submitted every 12 months. With an annual salary of 500,000 rubles and funds for ISS of 300,000 rubles, the payment will be 39,000 rubles.
2. Elimination of income tax deductions. You need a statement confirming that the deduction was not withdrawn earlier. If money was invested in the amount of 800,000 rubles, and a total of 1.2 million rubles was received from them for 3 years. It is for this amount that an application is submitted for the abolition of the obligation to pay personal income tax.
3. Income received from transactions of sale and purchase of valuable financial assets. When the holder put 1 million on the IIS and increased the income by trading up to 2 million rubles, the deductions can be abolished. The main reason is the ownership of the acquired shares at the first purchase over the validity period of the IIA. In addition, the amount of 2 million rubles is less than the amount established on the basis of the SEC coefficients.

Calculations of investment tax deductions are carried out exactly according to the presented three options. If the holder terminates the contract, he will not be entitled to receive investment tax deductions. Only if the established rules are observed is it possible to claim benefits and payments.

How deductions are issued to holders under the law

The investment period to receive income from the IFTS is 36 months, starting from the day when the IIA contract was closed. If the deadline is missed, the owner will not be able to receive the due settlement payments.

How to get investment tax deductions for existing systems through personal income tax?

The following procedure is required:

1. Apply to the Federal Tax Service with an application for a certificate confirming that the citizen did not receive tax deductions for the past year.
2. Submit the resulting statements to your broker.

These are all the actions that a citizen needs to perform. Further, the rest of the tasks will be performed by the broker.

Required Document Types

You will need to provide papers of the following sample:

• an agreement on the provision of services for servicing an open IIS with a brokerage company;
• a certificate received from the IFTS that the required amount of money is on the balance sheet;
• completed 2-personal income tax from the applicant's income for the past year;
• 3-personal income tax with all details and calculations.

A request for investment tax deductions from the Federal Tax Service is attached to the package of papers.

Important points upon receipt

Investment tax deductions for 3-personal income tax will be active only 36 months after the signing of the agreement. You can receive a maximum deduction once in 12 months. After termination of the contract, the period of receipt is 36 months.

When opening an IIS and depositing funds into the account, they cannot be withdrawn and withdrawn during the period valid under the contract. If this prescribed and basic condition is violated, then the right to receive an investment tax deduction is abolished.

Part of the operations is carried out by the broker himself when maintaining the account. It is important to display in the service agreement all the requirements and rules according to which this procedure will be carried out. Funds can be credited to the holder's account in large amounts, however, the right to receive a tax deduction limits the amount of funds when handling from a maximum amount of up to 400,000 rubles.