Deduction on IIS for the year. Receiving an IIS deduction through the taxpayer’s personal account. Tab “Information about the declarant”

An individual investment account (IIA), unlike ordinary 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 deposited funds (we wrote in more detail about IIA in the article). This income is also called an investment deduction. In order to receive it, you need to draw up a 3-NDFL declaration, attaching to it the necessary documents confirming both the presence of an IIS and the addition to it 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 the opportunity to communicate with Federal Tax Service employees, worrying every time that the documents are in order and accepted. With the advent of the service for filing a declaration electronically, the process of preparing and sending it has become much simpler, turning from paperwork into a certain pleasure. After all, it’s always nice to receive money without wasting time and nerves. Indeed, under certain conditions (depending on the method of opening and replenishing an individual investment account, as well as on the deadline for filing a declaration), the entire procedure for registering an 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 questions, 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 apply for a tax deduction under an IIS.

Deadline for filing a declaration under IIS

The law sets a deadline from January 1 to April 30 for filing a return for the previous year, but this must only be observed if you had income that is legally required to be declared (for example, you rented out a home). If you only need to receive tax deductions (in general, there may be several of them), then you can submit a declaration at any time during the year.

Of course, many people prefer not to put off drawing up a declaration for too long, given that the period for its desk review is 3 months. In addition, the money received can be immediately reinvested, increasing both the size and overall income of the investor's portfolio. However, early filing of the declaration also has its disadvantages. The fact is that 2-NDFL certificates are used to confirm the income described in the declaration. They are present in your Personal Account in electronic form, but do not appear there immediately, but as information about income is received by the tax authorities. Taking into account regulatory provisions, income for the previous year appears in full only starting from June of the current year.

Thus, when filing a declaration electronically, there are two options: do it immediately at the beginning of the year, while performing 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 in a bank account as early as April, in the second - no earlier than September. The choice is, of course, yours.

Documents for deduction under IIS

Here is a final list of documents that are required to submit a declaration electronically. In other words, what may need to be obtained first “on paper” so that later problems do not arise at the stage of filling out the declaration and when it is considered 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 previous year has not yet appeared in the Personal Account);

Documents confirming the opening of an IIS:

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

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

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

The exact name of documents confirming the opening of an individual investment account 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 It’s easier to scan an extra document than to take it to the tax office (if the declaration is not accepted, then all the issues will most likely have to be resolved “on the spot”).

However, to save you from unnecessary work, we will provide a list of documents that are not required to be provided when applying for an investment deduction, because The practice of communicating with tax authorities shows that they are not necessary:

Documents for registration of electronic signature

Documents for connecting to the QUIK remote access system

Brokerage reports (order registers)

Risk Notice

Client's bank details

As for the document confirming the replenishment of the IIS, its availability depends, first of all, on how the money was deposited. If you did this at the broker’s office (for example, immediately when opening an individual investment account), 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 a seal.

Thus, if you fill out a declaration no earlier than June (electronic 2-NDFL certificates are available in your Personal Account) and have a document on hand confirming the deposit of money into an IIS during the tax period, then the entire procedure for filling out and sending the declaration can be completed 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

Go to the website of the Federal Tax Service www.nalog.ru, and in the “Individuals” section go to your Personal Account:




1. First we get to the authorization form. The most convenient way is to log in through the State Services portal. If you do not have an account on this portal, we recommend that you get one, because... there are a lot of useful services there and they are constantly evolving. However, various authorization options are possible on the Federal Tax Service website, all of them are described in detail in the section “How to access the service.”

   
   
2. 
   

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

   
   

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

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

   Below are your basic details as the owner of the digital signature. As a rule, they are filled in automatically, if you indicated them earlier on the State Services portal, you just need to check their accuracy. If something requires adjustment, this can be done in the “Contact Information” and “Personal Data” sections, which are located at the top of the same form.

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

   
   

   As a rule, generating an electronic signature certificate takes a long time (depending on the mood and the current load of the Federal Tax Service 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 electronic signature, so we recommend that you do not sit waiting at the screen, but simply return to your Personal Account after some time. You can always find out about the readiness of the electronic signature certificate on the same form where the request for its receipt was sent:

   
   
   

3. After making sure that the electronic signature certificate has been successfully received, go again to the “Life Situations” section and click “Submit a 3-NDFL declaration” (we use any of the links, since it appears several times). In the form that appears, select the action “Fill out a new declaration online”:

   
   

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

   
   

5. In the next step, as a rule, you do not need to change anything. If you had income from foreign sources, then you need to check the appropriate box:

   
   

6. The next step asks you to note the types of tax deductions you want to claim. In addition to the investment deduction, which is the subject of this article, various social deductions are often used. For example, if you underwent paid treatment, do not be lazy to ask the medical institution for the necessary documents (agreements with acts, checks, a certificate to submit to the tax authorities, a copy of the license) in order to receive an additional pleasant bonus to your investment deduction.

   
   

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

   According to Art. 29, paragraph 4 of the Tax Code of the Russian Federation, in the declaration it is allowed not to indicate income from which the tax was fully withheld by the tax agent (the organization that paid you this income), if this does not interfere with 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, since 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, indicating dividends in the declaration is not required and does not make any sense if the broker has in good faith withheld tax on them. The situation is completely different with income received, for example, in the form of wages. If they are not indicated in the declaration, citing the fact that the employer has already withheld tax from them, then this will prevent them from receiving a tax deduction (simply put, there will be nothing to “deduct”).

   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 your Personal Account. In this case, not only does it eliminate the need to obtain “paper” 2-NDFL certificates, but it also becomes possible to automatically fill out information about income in the declaration. Thus, the most time-consuming step of recording income in the declaration can be reduced simply to pressing one button. Real magic!

   
   

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

   
   
   

8. Finally, we can move on to the fun part of filling out the declaration. At this step, the amount of the investment deduction is indicated (the amount by which the IIS was replenished during the tax period), as well as other tax deductions, if they were noted in step 8. For each of the deductions, scans of supporting documents are attached. We described in more detail the necessary documents for 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 office later.

   
   

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

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

   
   

   Below on the form is a list of files attached in the previous step. Next, you can enter the password for the electronic signature certificate, which was specified in step 4, and complete the final submission of the declaration.

   
   

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

    This can be done 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 with the amount of the tax deduction received and the “Dispose” button becomes available. Accordingly, there is no need to wait for the end of the desk audit of the declaration. The functionality of the Personal Account allows you to both offset the overpayment against tax arrears and specify bank details for receipt “on a card”.

    
    

11. The results of the desk check of the declaration, as well as the processing status of other documents (including return applications) can be tracked in your Personal Account in the “Messages” section:

    
    
    

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

    
    

    As for the application for a refund of the amount of overpaid tax, a response from the tax office must also be generated on it. However, you will most likely learn about a positive decision before the answer appears in your personal account, when you see the money arrive in your bank account.

    
    

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

conclusions

As you can see, filing a tax deduction using an 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 took at least half a day to collect all the necessary documents and “go” to the tax office, now, with the advent of modern electronic services, this will take no more than an hour, which is definitely worth the 52,000 rubles earned.

We hope that this article will help significantly save your time.

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

Each of us sometimes faces the question of what to do with the money we earn. The interest on deposits is low and barely covers inflation. Banks are losing their licenses and problems arise with returning what they have acquired through back-breaking labor. Exchanges frighten with their mystery. The words “margin” and “spread” evoke mystical horror.

Since 2015, a new tool for making profit has been launched in Russia. These are individual. They are suitable for beginners and professionals, they promise 15-20 profits. One of the advantages of such an investment is receiving a tax deduction from IIS.

What is IIS

This is a special trust account for an individual. It has tax advantages and some restrictions. The client entrusts his money to brokers or banks for management. The deposited money can be used in the stock market to make a profit. IIS has the following features:

1. Each person can only have one investment account.
2. Tax benefits are due only after 3 years.
3. The maximum validity period is not limited.
4. IIS can be closed at any time. In this case, you will not be able to use it.
5. Partial withdrawal of funds is allowed.
6. The validity period is counted from the moment of opening. You can simply open an account and deposit money later.
7. The maximum amount on an IIS is 1 million rubles. But only 400 thousand rubles are taken into account for deduction. The maximum possible amount will be 52 thousand rubles.
8. IIS provides the opportunity to earn money by purchasing various assets, stocks, bonds. Or you can simply limit yourself to a tax deduction.

The state supports IIS to increase the flow of resources into the economy. In addition, they should stimulate the population to accumulate, to create a safety cushion. And long-term money is the most important resource. You can trade IIS funds only on Russian platforms.

Types of tax deductions

Investors are offered two types of tax deductions, on contribution and on income. It's up to you to decide which type to use.

The contribution deduction is offered in the amount of 13%. The maximum amount from which the benefit is calculated is 400 thousand rubles.

The money is paid the following year for the year in which the contribution was made, but not earlier than 3 years after opening the account. If brokerage profit is received during the existence of the account, then taxes must be paid on it. If you received a deduction and closed the account without paying the tax, you need to pay it later. Otherwise, a large fine is possible.

This type of deduction is suitable for officially employed people who pay personal income tax and do not conduct active market activities.

Features of IIS

The income deduction exempts the owner from taxes on profits earned using an IIS. There are no restrictions on the amount of this type of deduction. Taking advantage of this is beneficial for people who receive significant income.

Compared to a regular deposit, IIS is undoubtedly more profitable if you plan to invest for a long time. Banks are constantly reducing interest rates. If the rate is 5% higher than the Central Bank rate, then dividends from the deposit are also subject to taxation. IRAs have benefits that can significantly increase your income. Tax deduction of IIS is one of the advantages.

Many people are afraid of the long period of three years for which it is necessary to open a deposit. But we must remember that you can open an account in advance without investing a penny. Then, when free money appears, you can invest it. Three years will be counted from the date of opening

Obtaining a tax deduction from IIS

In the first quarter of the current year, you must submit a declaration on your accounts to receive a deduction for the past year. IIS allows you to receive a 13% personal income tax deduction from the invested amount. To do this, you need to understand what to do to design it. This is a simple procedure and does not take much time.

Documents for tax deduction of IIS

To receive a deduction you must have the following documents:

1. Application for deduction.
2. Declaration 3NDFL.
3. Register of documents.
4. 2NDFL certificate from the employer.
5. Papers from the broker about opening an individual investment account and the availability of money (agreement, receipts, reports).

Declaration

First you need to draw up a declaration for your investment account. To do this, there is a program on the tax office website that will help you do this quickly and avoid making annoying mistakes. Installing it on your computer is very simple.

After installation, you need to fill out all the required sections. The initial conditions are set by default. You can determine your tax office number by your area of ​​residence in the drop-down list or find it in the search engine.

The next step is to fill out information about the declarant. If you do not do this, the program will remind you of this.

All required sections must be completed, otherwise it will be impossible to move forward.

The OKTMO code that needs to be entered can be found on the tax office website using the appropriate link.

The next step is to fill in information about the income received over the past year.

Here you must indicate the source from which payments were made. We indicate the name and details of the employer and check the option to calculate standard deductions. If there were several employers during the year, then all are indicated.

Income must match to the last penny the amount in the 2NDFL certificate.

Fill out the standard deduction form

In this tab you need to indicate what is due to you. If you have social (for charity, treatment and education) and property deductions, then fill in the appropriate tabs.

After this, go to the “IIS Tax Deduction” form.

Of the four subsections, you must choose the one that relates to investment deduction. Next, you need to enter the amount you contributed over the past year.

All information must be checked and if everything is printed correctly. When printed it will be about 6 pages on standard forms.

Step-by-step instruction

Summarizing all of the above, we will determine the sequence of actions to obtain an IIS tax deduction. Below are step-by-step instructions.

Step-by-step instructions for tax deduction of IIS:

Step 1. We receive a 2-NDFL certificate from all employers (originals).

Step 2. We receive documents from the broker.

Step 3. Prepare the 3-NDFL tax return.

Step 4. We write an application for deduction in two copies. One is given to the tax office, and the second, with the inspector’s signature, remains with you. Forms can be downloaded online or obtained from the tax office. You must know the details of your account to which the refunded funds will be credited.

Step 5. We draw up a register of documents in two copies. One copy remains in your hands, the second is given to the inspection.

Step 7. We prepare a package of documents and submit them to the tax office. If there are additional tax deductions, then we include contracts and documents for treatment, education, and purchase of real estate (copies).

Step 8. Submit documents to the tax office.

Advantages of IIS

IIS appeared only in 2015. For most clients this is exotic. We are used to using bank deposits. At first glance they are very similar, but there is an important difference. When we place money on deposit, the bank promises a fixed interest rate. This percentage directly depends on the Central Bank rate, and now generally fluctuates around 8%. Banks offering exorbitant interest rates are unreliable and you should not contact them.

IIS can be managed in different ways. If you don’t want to take risks, you can use a risk-free scheme, place money in an IIS and receive profit in the form of a tax refund.

If you make large transactions on the market and receive a large income, then the second type of tax breaks will completely exempt you from paying them. There will be no need to hide your profits. IIS are supported by the state, which guarantees their reliability.

According to IIS? It depends on which type of tax benefit you decide to take advantage of. One type allows you to receive a tax deduction annually. The second type generally exempts you from paying taxes on income when the account is closed.

What tax deduction you choose when opening an IIS depends on you.

Choosing a broker for opening an IIS

An individual investment account has clear, legally prescribed rules that are the same for all participants. Brokers are able to compete only by offering additional services and convenience to investors. Therefore, when choosing a company, you need to carefully consider what it is and what it offers. Reputation in the financial industry is of great importance.

You need to know how long it has been on the market, whether there are the necessary licenses, whether there have been scandals and complaints. In addition, you need to ask:

1. Convenience of opening an account.
2. Ease of organization of work (availability of communication with the broker, terminals, etc.).
3. Access to various financial instruments.
4. Cost of service.
5. Possibility of transferring profits to a bank account.
6. Minimum down payment amount.
7. A variety of ready-made solutions.

Answering these questions will help you make the right investment choice.

Maintenance cost is an important characteristic. You can evaluate its benefits only by knowing exactly how you are going to use the IIS. In one case it can negate your profit, in another it can turn out to be very small.

How easy it is to open an account, whether it is possible to do this remotely or whether you have to go to the bank is also important. This is especially important for small cities, where a broker may not have a representative office.

Organizing a withdrawal of money can provide a legitimate opportunity to receive income ahead of schedule.

We hope that the article about IIS, tax deduction, will allow you to make the right choice.

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

This is why citizens need to know how the investment tax deduction in 2018 is carried out and what are the nuances when registering and calculating it.

An investment balance deduction is a type of compensation that allows owners of established financial accounts under the IIS program to receive a percentage of the tax deduction amount. A number of aspects have been identified that should be taken into account.

The main ones, which include the IIS deduction, include the possibility of issuing calculations 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 ICS system, starting in 2016.

Legal regulation of investment balance

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

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

Art. 219.1 of the Tax Code regulates investment tax deductions in terms of the calculation algorithm based on the generated balance. The norm regulates grants under positive financial action aimed at investing 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 may be able to be completely exempt from paying personal income tax when making financial transactions.

Persons eligible to claim the deduction

The 2017 investment tax deduction received a number of additions to the main list of citizens who have the opportunity to receive payments from the Federal Tax Service.

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

This also included investors who not only own stocks and bonds and are involved in their sale, 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, by which calculations are made based on the submitted declaration, is carried out according to the state in which citizens’ investment accounts are located:

• when making contributions at the time of signing the contract;
• for all funds received;
• having received a deduction for previous months;
• by closing the investment balance earlier than the date established in the contract, namely within the first three years.

Based on the presented indicators on the citizen’s investment accounts, exact calculations of deductions will be provided.

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

• all conditions for placing funds in accounts are determined;
• upon expiration of the contract, it is terminated;
• the account owner submits a statement indicating that the deductions were not previously received;
• No tax will be withheld based on the extract received.

Calculation procedures may change based on the reasons for the content of investment savings

Where do you receive deductions?

It is the Federal Tax Service Inspectorate that is the main government entity carrying out the regulatory function in the area under review. Consultations on the account are carried out in the department at the place of registration of the person. 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 represented by a broker, then under a trust management agreement all documents will be transferred to him. Based on the received papers, brokers send requests for calculations of 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 specified in the agreement. It is not a violation of the terms of validity of contracts under IIS. It is equal to 3 years.

There are a number of points that do not make it possible 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 contracts on IIS;
• the methods for obtaining investment tax deductions have been changed;
• investors missed the deadline to apply for investment tax credits.

It is important to comply with the deadline established by law. It lasts 3 years after termination of the IIS agreement.

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

• receive deductions only from the amount on the ISA, not exceeding the established amount of a maximum of 400,000 rubles;
• providing the Federal Tax Service with statements proving that the money was credited;
• the holder can have only 1 IRA;
• 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 profit, from which personal income tax is collected from the state.

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

How are deductions calculated?

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

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

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

Illustrative examples

General examples of investment tax deductions are quite simple. The accrual operation depends entirely on the current cash flow indicators of the IIS holder.

Below we will discuss 3 commonly used methods:

1. Return of a portion of previously made investments. Convenient to use for small amounts. If funds were placed up to 400,000 rubles, the application is submitted every 12 months. With an annual salary of 500,000 rubles and funds for an ISS of 300,000 rubles, the payment will be 39,000 rubles.
2. Elimination of personal income tax deductions. You need a statement confirming that the deduction was not withdrawn earlier. If you deposited money in the amount of 800,000 rubles, and received a net profit from it for 3 years in total of 1.2 million rubles. It is for this amount that an application for abolition of the obligation to pay personal income tax is submitted.
3. Income received from purchase and sale transactions of valuable financial assets. When the holder deposited 1 million on an individual investment account and multiplied the income through trading to 2 million rubles, deductions can be eliminated. The main reason is to own the shares purchased at the first purchase longer than the validity period of the IIS. In addition, the amount of 2 million rubles is less than that established on the basis of the Securities Commission ratios.

Investment tax deductions are calculated using the three options presented. If the holder terminates the contract, he will not have the right to receive investment tax deductions. Only if the established rules are observed is it possible to claim benefits and payments.

How are deductions issued to holders by law?

The investment period to receive income from the Federal Tax Service is 36 months, starting from the day the IIS agreement was closed. If the deadline is missed, the owner will not be able to receive the settlement payments due.

How to get investment tax deductions under current systems through personal income tax?

The following procedure must be followed:

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

These are all the actions that a citizen needs to perform. Next, the remaining tasks will be performed by the broker.

Required document types

You will need to provide the following sample papers:

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

Attached to the package of papers is a request to receive investment tax deductions from the Federal Tax Service.

Important points upon receipt

Investment tax deductions under 3-NDFL will be active for only 36 months after signing the agreement. You can receive a deduction maximum 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 or withdrawn during the period valid under the agreement. If this prescribed and basic condition is violated, then the right to receive an investment tax deduction is abolished.

Some operations are carried out by the broker himself when maintaining an account. It is important to reflect in the service agreement all the requirements and rules by which this procedure will be carried out. Funds can be deposited into the holder's account in large amounts, but the right to receive a tax deduction limits the amount of funds upon circulation from a maximum amount to 400,000 rubles.

10.01.18 258 378 15

So, you entered into an agreement with a broker, opened an individual investment account and deposited money into it. It's time to get some income.

Roman Koblenz

private investor

We will need to go through three stages: establish contact with the tax office, submit documents and receive a decision on the deduction.

What are we talking about?

We are talking about tax deductions and benefits that are provided under the individual investment account program. The state wants you to invest a lot and well, so it provides you with more favorable investment conditions than with regular brokerage accounts.

IIS is a type of brokerage account, only with special tax benefits.

The IRS gives two types of deductions for IIS: either it deducts your investments from taxable income, or it does not tax your investment income. The first option is the most popular because it adds 13% to your profitability.

To take advantage of state bonuses, you need to take into account some nuances - we wrote about this. Read it first if you don’t understand what we’re talking about.

Register in your personal account on the tax website

Since the deduction is tax, you will have to communicate with the tax office. This is how it happened for me.

Just in case, I called and asked about the login and password for my personal account. I was told that I could come to any tax office to get them and that for this I needed to take my passport with me. You also need to know your TIN. If you go to the Federal Tax Service office at your place of residence, you only need a passport, and you don’t need to know the TIN.

I went to the local Federal Tax Service office and took a ticket for the electronic queue there. My number appeared almost immediately. Don’t be afraid of the crowds at the Federal Tax Service: even if there are a lot of people, they don’t stand in the same line. I told the operator at the tax office that I had come to get data for my personal account, gave my passport and three minutes later received a piece of paper with a login and temporary password for my personal account on the tax office website.

At home, I logged into my personal account using my login and temporary password. I had to wait about three days until all the information appeared in my personal account: tax objects, 2-NDFL certificates, and so on.

If you have an account on government services and your account is confirmed, you can log into your personal account on the tax website through it. If you don’t have a government services account, you will also have to confirm it in person.

What can you do through your personal account on the tax website?

1. See all your taxable objects and the amount of accrued taxes on them.
2. See all amounts of paid and unpaid taxes. You can pay via the Internet.
3. Receive reports on taxes paid.
4. Generate declarations in form 3-NDFL.
5. Submit documents for tax deduction.

Get a non-qualified electronic signature

A tax return is an official document that must be signed by you. If you submit your return online, it must have an electronic signature.

You can also receive an electronic signature certificate in your personal account on the tax office website; to do this, you need to go to your profile and select the “Get electronic signature” tab.

You will be asked to enter a password to access the electronic signature certificate. This is the main thing you need to remember, otherwise you will be tortured to restore.

After this, you can fill out documents for deductions using IIS.

This signature is unqualified

Important: the electronic signature, which can be obtained on the tax website, is unqualified. This is the simplest electronic signature. She is not allowed to sign any other documents except the documents on the tax website.

We will write a separate article about qualified electronic signatures.

Preparation of documents

To receive an IIS deduction, you need to submit a 3-NDFL declaration to the tax office along with a package of documents. Here's what you need to collect.

Certificate of income in form 2-NDFL for the year in which you contributed money to the IIS. It confirms that you received income and paid tax at a rate of 13% in this tax period. The certificate can be obtained from the accounting department at your place of work.

From 01/01/2019, certificate 2-NDFL is called “Certificate of income and tax amounts of an individual”

Scan of the agreement on opening a brokerage account. This may be an agreement for maintaining an IIS, an agreement on brokerage services using an IIS, an application, notification or notice of accession to the regulations or a brokerage service agreement using an IIS, or a general agreement. Each broker has a different name for this document.

We talk not only about deductions and investments, but also about bargain shopping, life abroad and ways to protect yourself from thieves.

Subscribe to T-Z VKontakte so as not to miss articles

Confirmation of crediting funds to the IIS. If money was deposited in cash at the cash desk, this is a cash receipt order. If money was transferred from a bank account, this is a payment order. If money was transferred from another brokerage account, this is an order for the transfer of funds and a report from the broker.

For example, Roman deposited funds into the bank’s cash desk, and the bank, on his instructions, transferred the money to the broker for crediting to the IIS. At the bank's cash desk, he was given a cash receipt order and a receipt, which he attached to the declaration.

We fill out the 3-NDFL declaration

You can also fill out a tax return on the tax website. To fill out the declaration in the “Life situations” section, select the item “Submit a 3-NDFL declaration”:

The declaration can be filled out on the Internet, or you can download a file created in the Declaration program. For example, we will fill out on the Internet.

Filling out the declaration online is simple and intuitive. First, select the year for which you are filing a return. You need to select the year in which you contributed money to the IIS. Also at this stage, taxpayer information is automatically filled in.

At the third stage, you need to select the deductions that will be declared in the declaration. Deductions for IIS refer to investment deductions; they need to be ticked.

After that, in the fourth step, fill in your income data. If your tax agent - usually an employer - has already submitted annual returns, income data can be downloaded from the data that he submitted to the tax office. To do this, check the employer box and click the “Fill in from certificate” button.

If your employer has not yet submitted reports, you will have to fill out the section manually based on your 2-NDFL certificate.

After this, you need to indicate the amount of the investment deduction, that is, the amount of money that you contributed to the IIS during the year. This amount cannot be more than 400 thousand rubles. Here you need to upload scans of supporting documents: 2-NDFL certificate, agreement on opening an individual investment account and confirmation of the transfer of money to it.

At the last step you will be shown the amount of tax to be refunded. All you have to do is enter the password for your electronic digital signature and click the “Confirm and send” button. Congratulations, you have submitted your declaration.

We send the application and wait for a response

The completed declaration will not return your money to your account: it will only confirm your right to a refund. You must send a tax return application to the tax office.

Some time after you submit the completed 3-NDFL declaration, information about the amount of overpaid taxes will appear in the “My Taxes” section of your personal account. In the same line there will be a special button - “Dispose”.

If you have no tax debts, you can receive the refund amount to your bank account, the details of which are indicated in the same section.

You have to wait an average of four months for money. Three months is the official period for consideration of the declaration from the date of its submission.

The return itself must be made within one month from the date of filing the application for return, but not earlier than the completion of the consideration of the declaration.

Results

Receiving a deduction through the tax website is much simpler and clearer than it might seem. And my only trip to the Federal Tax Service was very useful, because access to my personal account will come in handy many more times.

This article will be of interest to those who are interested in investing their money, as well as how to receive money from the state. Of course, we have not forgotten about the accounting employees of banks, brokerage companies and other financial organizations, who are tax agents when calculating personal income tax and deductions for transactions subject to accounting on IIS.

What is an individual investment account

First, let us clarify that an individual investment account (IIA) is an account designed for separate accounting of funds and securities of a client - an individual. Such an account is opened and maintained in accordance with Art. 10.2.-1 Federal Law of April 22, 1996 N 39-FZ “On the Securities Market”.

According to the agreement for maintaining an IIS, the client is allowed to transfer only funds, with the exception of cases when funds are transferred to the IIS from another IIS.

In this case, the total amount of funds that can be transferred during a calendar year under such an agreement cannot exceed 1,000,000 rubles.

An individual has the right to have only one agreement for maintaining an individual investment system.

There are some restrictions on transactions reflected in the IIS. For example, it is not allowed to purchase federal loan bonds intended for the population using IIS - OFZ-n (53001RMFS). Transactions carried out as part of the activities of a forex dealer are also not allowed.

Investment deductions

The Tax Code of the Russian Federation provides for three types of investment deductions. For operations on IIS, two of them are provided (optional):

For the amount of funds deposited into the IIS, but not more than 400,000 rubles. (the deduction limit in the amount of 400,000 rubles remained, despite the increase in the size of the permissible contribution to IIS to 1 million rubles);

The amount of positive financial results obtained from transactions recorded on the IIS.

1. Deduction for the amount of funds deposited into the IIS

In this case, the amount of personal income tax refundable for the year can be 52,000 rubles, if at least 400,000 rubles are deposited into the IIS. and if the taxpayer’s annual income, taxed at a rate of 13%, was at least 400,000 rubles.

If the contract for maintaining an IIS was valid for less than three years, then the individual must restore the amount of personal income tax for previous years that was not paid in connection with the use of the deduction and pay it to the budget along with penalties.

The deduction can be claimed annually during the term of the contract for maintaining an IIS, provided that funds are replenished in the IIS. The profitability from operations on an IIS account does not matter.

Receiving a deduction is possible based on the results of the calendar year from the tax authority by providing:

• tax return in form 3-NDFL;
• agreement with a broker (trustee);
• documents confirming the transfer of funds to the IIS.

This deduction is beneficial to those investors who adhere to cautious investments in reliable but low-yielding instruments.

To receive investment deductions, the IIS must be valid for at least 3 years.

2. Deduction for the amount of positive financial results obtained from transactions accounted for on the IIS

The maximum amount of deduction is not limited. The deduction can be used upon expiration of the contract for maintaining an IIS (at least three years!). You can choose to receive a deduction in one of the following ways:

• from the tax agent on the date of closure of the IIS, submitting together with the corresponding application a certificate from the tax authority stating that this IIS is the only one, and no deduction was provided for the amount of investments in the IIS. The tax agent will reduce the tax base from transactions on IIS by the amount of the deduction.
• at the tax authority by submitting a tax return in form 3-NDFL at the end of the year.

Pay attention to this feature regarding income in the form of bond coupons. If the coupon is included in the sales price (revenue), then such income is taken into account when calculating the investment deduction. If the coupon was received from the issuer during the period of ownership of the bond, then such income is not income from sales and is not included in the calculation of the investment deduction (Letter of the Ministry of Finance dated August 29, 2017 N 03-04-06/55349).

Tax base calculation

The procedure for calculating the tax base for transactions accounted for on an IIS is similar to the procedure for calculating the tax base for transactions accounted for in regular brokerage accounts. The main feature is that the tax base is calculated separately from other brokerage accounts.

Let us recall that the tax base for transactions with securities and for transactions with derivative funds is determined in accordance with Article 214.1 of the Tax Code of the Russian Federation. The specifics of determining the tax base for transactions reflected on the IIS are established in Art. 214.9 Tax Code of the Russian Federation. The financial result (tax base) is defined as the sum of financial results for sets of transactions. The Tax Code of the Russian Federation identifies, in particular, the following sets of operations:

1) with securities traded on the securities market;

2) with securities not traded on the securities market;

3) with derivatives trading on the organized market;

4) with derivatives that are not traded on the organized market.

The financial result for transactions accounted for on the IIS is determined by summing up:

Financial results determined for the relevant transactions at the end of each tax period of the agreement for maintaining IIS,

The financial result determined as of the date of termination of the specified agreement.

The procedure for offsetting losses between sets of transactions:

Tax base that can be reduced by loss	Type of loss
For transactions with derivatives traded on an organized market, if their underlying assets are securities, stock indices or other financial instruments (stock derivatives)
For transactions with securities traded on the Ordinary Securities Market	For transactions with derivatives traded on the organized market, if their underlying assets are securities, stock indices or other financial instruments (after reducing the tax base for transactions with all derivatives traded on the organized market)
For transactions with all derivatives traded on the organized market	For transactions with derivatives traded on an organized market, if their underlying assets Not are securities, stock indices or other financial instruments ( Non-fund derivatives)

The result of balancing financial results from transactions with instruments traded on the securities market can be presented as follows:

	Result from transactions with securities	Result from transactions with derivatives		Balancing result
		Stock	Non-stock
				Certificate in form 2-NDFL, including:
				Σ = (1) + (2) + (3)
				2-NDFL: Σ = (1) - [(2) - (3)] (if Σ>0)
				or:
				Certificate of losses: Σ = (1) - [(2) - (3)] (if Σ<0)
				2-NDFL: Σ = (1) + [(3) - (2)]
				2-NDFL: Σ = (1) + [(2) - (3)]
				2-NDFL: (1)
				And
				Certificate of loss: Σ = [(3) - (2)]
				Certificate of losses: (3)
				2-NDFL: Σ = (1) - (2) (if Σ>0)
				or:
				Certificate of losses: (3) + [(2) - (1)] (if (2) > (1))
				2-NDFL: (3) + [(2) - (1)]
				2-NDFL: (3)
				Certificate of losses: (1) Σ = [(2) - (1)]
				Certificate of loss: (1), [(2) - (3)]
				2-NDFL: [(3) - (2)]
				And
				Certificate of losses: (1)
				Certificate of losses: (1), [(3) - (2)]
				2-NDFL: Σ = [(2) - (3)] - (1) (if Σ>0)
				or:
				Certificate of losses: (1) Σ = [(2) - (3)] - (1) (if Σ<0)
				Certificate of loss: (1), [(2) + (3)]

The amounts of losses received by an individual on transactions with instruments not traded on the securities market do not reduce the tax base of the current tax period.

Amounts of loss that remained unaccounted for on the expiration date of the IIS agreement are not taken into account when determining the tax base, i.e. such losses can never be offset.

Calculation, withholding and payment to the budget of the amount of tax in relation to income from transactions accounted for on the IIS are carried out by the tax agent in the following cases:

1) on the date of payment of income to the taxpayer (including in kind) not on the taxpayer’s IIS - based on the amount of the payment made (for example, when a coupon, partial repayment or dividends on securities accounted for on the IIS are credited to a brokerage account);

2) on the date of termination of the contract for maintaining an IIS, with the exception of the case of transfer of all assets accounted for in an IIS to another IIS opened to the same individual.

The tax agent is obliged to pay the calculated amount of tax to the budget no later than one month from the date of payment of income or the date of termination of the contract.

When terminating the agreement for maintaining an IIS, the tax agent determines the tax base separately for each tax period in which the agreement for opening and maintaining an IIS was in force.

Transactions with currency, transactions in currency

The exchange rate difference itself does not generate income subject to personal income tax. At the same time, when calculating the tax base for transactions carried out in foreign currency, the following should be taken into account.

Income (expenses accepted for deduction in accordance with Articles 214.1, 214.3, 214.4, 214.5, 218 - 221 of the Tax Code of the Russian Federation) of the taxpayer, expressed in foreign currency, are recalculated into rubles at the official rate of the Bank of Russia established on the date of actual receipt of the specified income (date of actual expenses).

When determining the tax base for transactions with securities denominated in foreign currency, the financial result is determined by converting into rubles:

Amounts received from the sale of securities, at the Bank of Russia exchange rate effective on the date of actual receipt of income from the sale of securities,

Amounts paid for their acquisition, at the Bank of Russia exchange rate valid on the date of actual expenditure on their acquisition.

As for REPO transactions, income/expense on such transactions is recognized as interest received/paid. The date of receipt of income (incurrence of expenses) under a REPO transaction is the date of actual fulfillment (termination) of the participants’ obligations under the second part of the REPO. At this moment, the Bank of Russia rate is determined for converting income/expenses into rubles.

If there are no rubles on IIS

The tax agent is obliged to withhold the calculated amount of tax from ruble funds taxpayer at the disposal of the tax agent, based on the balance of the client’s ruble funds in the relevant accounts formed on the date of tax withholding.

Withholding the amount of tax in relation to the tax base determined by the tax agent for transactions not accounted for on the IIS from the taxpayer’s funds placed on the IIS is not allowed.

The withholding of tax amounts from the taxpayer's funds in foreign currency, as well as the forced conversion of funds in foreign currency into rubles, are not provided for in Article 226.1 of the Tax Code of the Russian Federation. At the same time, the taxpayer can give an order to convert funds in foreign currency into rubles and be credited to the appropriate accounts opened with the Bank.

If there are no rubles in the account or there are not enough rubles to withhold the tax, then the tax agent sends a message about the impossibility of withholding the tax amount to the tax authorities before March 1 of the year following the expired tax period. In this case, the tax is paid by the taxpayer in accordance with Article 228 of the Tax Code of the Russian Federation, namely:

• no later than December 1 of the year following the expired tax period, on the basis of a tax payment notice sent by the tax authority,
• in relation to income, information about which was submitted by tax agents to the tax authorities for 2016 - no later than December 1, 2018 on the basis of a tax payment notice sent by the tax authority.