1. Do I need to file an income tax return for selling shares to a pensioner?

Lawyer Kazakova Yu.N., 2844 answers, 1599 reviews, on the site since 11/19/2008
1.1. Yes. Non-working pensioners are required to file declarations and, in cases established by the Tax Code, pay taxes when receiving income from the sale of something, including shares. Also keep in mind that income received from the sale of shares acquired before 01/01/2011 is subject to personal income tax. Income received from the sale of shares is not subject to taxation only if, on the date of sale of such shares, they were continuously owned by the taxpayer for more than five years and were acquired after 01/01/2011.

2. After the sale by me, a pensioner and disabled person, in another region of Russia garden plot 5.22 acres with a garden house of 19.7 sq.m. for 50,000, registered as a property in 2002. Do I need to fill out an income tax return and pay tax?

2.1. Hello!
Considering that the property was owned for more than 3 years, there is no need to file a declaration and there is no need to pay tax either.

3. I am a deputy rural settlement, Did not submit an income statement for 2019. Today I received a notification about the start of checking the accuracy of information for 19 and two previous years! How does this threaten me, a deeply retired but still working pensioner?

Lawyer Mysovsky V. A., 2931 answers, 2057 reviews, on the site since 12/20/2013
3.1. Hello, Valentina!
Failure to fulfill the obligation to provide information on income entails early termination of deputy powers.

4. I am gr. Ukraine with a residence permit, a pensioner of the Ministry of Internal Affairs, I receive a pension on the territory of the Russian Federation in Crimea. By inheritance he received part of the house, an apartment and non-residential premises. I sold everything listed. Do I have to file an income tax return? And how much tax should I pay, if so?

Lawyer Bykov S.V., 2089 answers, 1773 reviews, on the site from 03/16/2018
4.1. Hello, Valery!
If you owned the inherited property for less than 3 years, you must file a tax return by April 30 of the year following the year of sale and pay personal income tax of 13% on the proceeds received from the sale of the property (if you are a tax resident, i.e. you are actually in Russian Federation at least 183 calendar days within 12 consecutive months).
If you are a tax resident, you can reduce the amount of proceeds you receive from the sale real estate for property tax deductions (no more than 1 million rubles for residential buildings, apartments, rooms and no more than 250,000 rubles for other real estate) and pay personal income tax on the difference between the amount of income from the sale of real estate and the property tax deduction.
If you are not a tax resident, the tax rate will be 30% and you will not have the right to apply property tax deductions.
Article 217.1 of the Tax Code of the Russian Federation. Features of tax exemption for income from the sale of real estate
2. Unless otherwise established by this article, income received by a taxpayer from the sale of an immovable property item is exempt from taxation provided that such an item was owned by the taxpayer for a minimum period of ownership of the immovable property item or more.
3. For purposes of this article The minimum period of ownership of a real estate property is three years for real estate objects in respect of which at least one of the following conditions is met:
1) the right of ownership to an object of real estate was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;
Article 220 of the Tax Code of the Russian Federation. Property tax deductions
2. The property tax deduction provided for in subparagraph 1 of paragraph 1 of this article is provided taking into account the following features:
1) property tax deduction is provided:
in the amount of income received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or shares (shares) in the specified property that were owned by the taxpayer for less than the minimum maximum period of ownership of an object of real estate established in accordance with Article 217.1 of this Code, not exceeding in total 1,000,000 rubles;
in the amount of income received by the taxpayer in the tax period from the sale of other real estate that was owned by the taxpayer for less than the minimum maximum period of ownership of the real estate object established in accordance with Article 217.1 of this Code, not exceeding in total 250,000 rubles;

5. Hello! A working pensioner wants to receive a property deduction for personal income tax for the construction of a house. Ownership of the building was registered in 2018. For what years can you take the costs of construction, finishing and decoration? For which years do you need to take income certificates? For what periods do you need to submit the 3-NDFL declaration? Thank you.

Lawyer Shaginyan A.R., 1343 answers, 776 reviews, on the site from 07/08/2009
5.1. Good afternoon

Lawyer Stepanova T.S., 2884 answers, 2114 reviews, on the site from 11/14/2017
5.2. Hello.
2-NDFL certificates must be taken for the years for which you are going to receive a deduction. As a pensioner, you have the right to transfer the deduction in full or in part to three previous tax periods, that is, to 2015, 2016, 2017.
The declaration is drawn up for each year separately.

6. Dear lawyers. Please tell me whether a pensioner 78 years old, disabled 2 gr. pay tax on the sale of land owned after the death of his mother. The tax office asks you to fill out an income declaration, he is a bedridden invalid, his wife will soon be 81 years old. What to do, tell me. Thank you in advance.

Lawyer Lukina E.V., 10247 answers, 4614 reviews, on the site since 04/29/2008
6.1. If the plot was owned for less than 3 years, then it should (unless of course sale price exceeds the tax deduction amount).

Lawyer Sharun N.L., 302 replies, 208 reviews, on the site from 12/11/2018
6.2. For plots acquired or inherited before 01/01/2016, there is a 3-year tax exemption period. A plot acquired or inherited after 01/01/2016 is valid for a 5-year period.

That is, if land plot was owned for more than 3 or more than 5 years, you do not need to file a 3-NDFL declaration, you do not need to pay income tax.
If less than 3 or 5 years you must pay 13%.
tax deduction for a plot of 1 million.
Amount under the sales agreement minus 1 million *13%

7. My mother inherited 1/2 of an apartment, six months later she sold it for 600,000. I received a request from the tax office to file a declaration on income from the sale of the apartment. Will mom have to pay tax? (Mom is already retired)

Lawyer Stepanova O.N., 62 replies, 57 reviews, on the site since 08/10/2018
7.1. The seller of a home is completely exempt from paying tax if he has been the owner of this home for at least 3 years (for property acquired from January 1, 2016, this period is increased to five years). In all other situations, profits from the sale of real estate are taxed at a rate of 13%.
The status of a pensioner does not relieve a citizen from the obligation to pay sales tax.

8. I bought a car. I registered for the father of a pensioner with a group 1 disability. Three months later I sold it. He received a letter from the tax office asking him to pay sales tax and provide an income tax return. What should he do?

Lawyer Kofanova A.Yu., 31 answers, 16 reviews, on the site since 08/22/2012
8.1. Hello. It is necessary to submit a tax return and attach a copy of the purchase and sale agreement to it. If the car is sold for less than 250,000, then you will not have to pay tax.

If you find it difficult to formulate a question, call the toll-free multi-line phone 8 800 505-91-11 , a lawyer will help you

Declaration 3 of personal income tax for pensioners when selling real estate is filled out in the standard way. However, retirees should be aware of what they have preferential terms, which you can use if you wish. There are two categories of pensioners – working and non-working. If a person works and receives income, then he pays personal income tax - a specialized income tax. The tax is calculated from the amount wages at the rate of 13%. When purchasing an apartment, you can receive a deduction of up to 260 thousand rubles. When selling an apartment, the need to pay tax is also established, because the value of the real estate received as payment is the income of an individual. The tax is also thirteen percent.

How to fill out 3 personal income taxes for a pensioner when selling an apartment?

It must immediately be said that there are special sheets on which the amount received from the transaction is clearly defined, and is also calculated independently the tax base and the amount of tax the person is required to pay. At the same time, if a pensioner has been the owner of real estate for more than three years, then, in principle, he does not need to file a declaration, since he has the right not to pay tax on the sale.

That is, in fact, you need to immediately say that you need to pay personal income tax on the sale of an apartment, and even if a person is a pensioner, he is still obliged to pay the tax. But there are exceptions when a person has the right not to pay tax. Also, you can use the tax deduction amount as an element of tax repayment if, after the sale, you immediately decided to purchase the property.

Drawing up a declaration when selling an apartment

Naturally, there are peculiar features that should be taken into account when drawing up of this document. When selling real estate, also fill out title pages, and information about the declarant is also indicated.

It is very important to file your return on time. This must be done before April 30 of the following year after the sale of the property. On the Taxation website, you can use a specialized program in which filling out 3 personal income taxes will be a simple and quick process. The declaration can be filled out manually, but it is very important that you use the standard document form defined by the legislature. Corrections, errors and blots are not allowed. All cost indicators must be indicated exclusively in rubles and kopecks, the amount of tax exclusively in full rubles.

In principle, you will not encounter any particular difficulties in filling out the declaration, especially when selling an apartment. At the same time, it must immediately be said that there are many specialized sites, on the pages of which you can find automatic programs for calculations, as well as for filling out declarations.

Source: www.spalotus.me

When selling an apartment to minors, declaration of 3 personal income tax in mandatory compiled and submitted, since the minor receives income and is required to pay tax on it...

When registering a tax deduction, a 3rd personal income tax declaration is generated. If within one year it is impossible to repay the tax deduction from tax deductions, then a carryover is formed...

In our consultation, we will talk about the distinctive features of filling out 3-NDFL when purchasing an apartment by a pensioner and the right that the Tax Code represents in relation to property deduction only to them.

Status in the declaration

Filling out the 3-NDFL declaration for pensioners when buying an apartment has important feature compared to other home buyers. In Sheet D1, which is always issued for deduction when purchasing real estate, in field 040 the retired buyer enters the number “1”.

The applicant’s status, entered in field 040 of the declaration, will show the tax authorities that the declarant is a pensioner. That is, by law he has the right to a pension from the state.

Special right

The fact is that, on the basis of paragraph 10 of Article 220 of the Tax Code, pensioners are allowed to transfer the deduction in 3-NDFL for the purchase of an apartment to previous tax periods. Of course, this also applies to the rest of it. But there is a limit: no more than 3 years ago. That is, before the year in which the carryover balance is formed personal income tax deduction.

EXAMPLE 1

In 2017, the pensioner passed the tax office declaration 3-NDFL on income for 2016. This means that he can transfer the unused balance of the property tax deduction to 2015, 2014 and 2013.

EXAMPLE 2

Shirokova retired in 2010. She cannot receive a property deduction for the apartment she bought in 2016 based on income for 2009 and previous years.

Please keep in mind that when exercising the right granted by clause 10 of Art. 220 of the Tax Code of the Russian Federation for pensioners in 3-NDFL when buying an apartment:

• the type and basis for granting a pension do not matter;
• the right applies to both types of deductions - for a regular home purchase and for a mortgage;
• the fact that a pensioner has or does not have income taxed at a rate of 13% does not affect the right to transfer the balance of the deduction to previous years;
• the date of purchase of the apartment and the moment of its registration as property do not play a role;
• The transfer of the balance of the deduction to previous periods is not related to the pensioner’s right to receive this deduction in these tax periods.

If the pensioner applied for the transfer of the balance of the property deduction to previous years not in the tax period immediately following the period in which the balance of the deduction was formed, but in subsequent periods, the number of tax periods to which such balance can be transferred is correspondingly reduced (letter from the Ministry of Finance of Russia dated March 21, 2016 No. 03-04-05/15549)

A separate question regarding the right to transfer the property deduction arises in connection with whether the pensioner purchasing housing continues to work or not. So: the right to transfer deductions to previous years applies to both categories of pensioners. Therefore, it is in their interests to declare their status in field 040 of the 3-NDFL declaration for 2016.

How to fill out a declaration

Otherwise, in practice, the example of a pensioner filling out 3-NDFL for the purchase of an apartment is practically no different from the example of an applicant who does not receive a pension. The main thing is to put the index “1” in field 040 of Sheet D1.

This one-page document indicates which certificates are attached to the declaration and confirm the level of income and expenses. The 3-NDFL certificate is submitted to the tax authorities before the beginning of May of the following year. In case of delay, the tax authorities have the right to collect from the pensioner-taxpayer a fine in the amount of 5% of the amount due. Thus, citizens of retirement age fill out the 3-NDFL declaration in two cases:

• upon receipt of additional income in addition to the basic pension;
• when the right to receive tax deductions arises upon the purchase of housing, treatment, education or the status of a beneficiary.

The document is filled out on a standard form and submitted to the tax authorities no later than May of the following year. A register of supporting documents is attached to the declaration.

How to fill out a 3-NDFL declaration for pensioners

In all other cases, pensioners working after retirement are subject to social, standard, property and professional deductions. Pitfalls when filing a declaration When preparing and submitting reports in Form 3-NDFL, pensioners should take into account certain nuances:

• In the document, only those sheets that relate to income or expenses for a certain time period must be filled out;
• The amounts of income and expenses are indicated with accuracy down to the kopeck;
• The calculation of deductions is carried out by the pensioner independently, followed by entering the results into the appropriate columns of the declaration;
• On 2-3 pages the total amounts are indicated, which must correspond to the data indicated on other pages.

The register of supporting documents is submitted along with the declaration and is an accompanying document.

Filling out 3-NDFL when purchasing an apartment by a pensioner

Carefully enter your personal and contact information in block letters On page 4 (sheet A) Establish the pensioner’s sources of income in the Russian Federation and their amount On page 8 (sheet D1) Indicate the amount of property tax deductions relating to the acquisition or construction of real estate On Page 9 (sheet D2) Write down the amount of tax refund upon sale of property On page 10 (sheet E1) Determine the amounts of social and standard deductions On page 12 (sheet G) Enter size professional deductions On pages 13-19, income from investment activities, including investments in securities and mutual funds that are subject to income tax. Pages 2-3 provide summary data on all deductions and taxable income. Sample filling A sample for correct execution of the 3-NDFL declaration can be asked at any tax office.

Tax deduction for pensioners

The completed documents are submitted to the tax office by the taxpayer personally or by registered mail by mail. In addition, you can fill out the 3-NDFL declaration on the official website of the Federal Tax Service or government services. 3-NDFL is filled out for the last three years of work if the citizen does not work anywhere after retirement and does not have additional income. Despite this, when registering, two circumstances must be taken into account:

1. A pensioner can return the funds if during a given period he paid a tax of 13% to the treasury.
2. The transfer period is reduced by one year if the citizen does not apply to the tax office immediately after retirement.

Simply put, pensioners who retired three years ago can fill out a 3-NDFL declaration only if they receive additional income.

Error establishing a connection to the database

When a pensioner acquires ownership of real estate, it is necessary, first of all, to determine whether he has the right to apply for a tax deduction (hereinafter referred to as NV, preference, benefit) for the costs of this purchase. The key value in in this case, has the fact of having income, that is, whether the pensioner is working. If at the time of purchasing an apartment, and in the future, a pensioner has a source of income, he has no restrictions on claiming benefits and reimburses the funds on an equal basis with other categories of citizens.
If a citizen purchases real estate and subsequently retires, he can transfer the balance of the income tax to the previous 3 years, but only on the condition that during these years he had income subject to personal income tax.

Online magazine for accountants

We should not forget about the “three-year rule”, that is, it will be possible to fill out 3-NDFL for three recent years their work, if after retirement the citizen does not work and does not receive additional income. However, it is important to consider two things here:

1. If during this period senior citizens paid income tax at a rate of 13% to the treasury, then they can safely count on a refund.
2. If a person does not immediately contact the tax authorities after retirement, then each year the transfer period is reduced by one year.

As a result, pensioners who have been retired for 3 years will need to fill out 3-NDFL only upon receipt of additional income.

Rules and basics for filing tax deductions for pensioners

You can find out the OKTMO on the Federal Tax Service website 040 Not filled out when applying for NV 050 Indicates the amount of NV to be returned under this D Section 2 Lines What is indicated Comment 010 Amount of income received for the year, without deducting personal income tax (!) In our case, Stepanov for 2015 received 504,000 rubles. 020 To be filled in if there were incomes that are not subject to taxation In our case, there were no such incomes 030 This line indicates the amount of income subject to income tax. In our example, all of Stepanov’s income is subject to personal income tax 040 The amount of tax NVs that a citizen is entitled to claim The value of this lines = line 2.8 of Sheet D1 050-051 Not filled in 051-052 When applying for an NV an individual not filled in 060-070 Since there is no tax to pay, the value “0” is indicated or a dash is placed 080 Indicated personal income tax amount, paid to the budget In our case, Stepanov’s employer paid 65,520 rubles to the budget.
It consists of only one page, which lists exactly which certificates are included and confirm the expenses and income of the taxpayer. Submission of the 3-NDFL declaration to the tax office is carried out before the beginning of May of the next year. In case of delay, the tax authorities may charge the taxpayer a fine of 5% of the amount due.
Ultimately, pensioners submit a declaration in form 3-NDFL only in two cases:

• When receiving additional income in addition to a pension;
• When the right to receive a tax deduction arises.

The document is filled out on a standard form and subsequently submitted to the tax authorities by May of the following year. A register of supporting papers is submitted along with the declaration.

Attention

How to fill out Sheet D1 in 3-NDFL for 2016.” Special right The fact is that, on the basis of paragraph 10 of Article 220 of the Tax Code, pensioners are allowed to transfer the deduction in 3-NDFL for the purchase of an apartment to previous tax periods. Of course, this also applies to the rest of it. But there is a limit: no more than 3 years ago. That is, before the year in which the carryover balance of the personal income tax deduction is formed.

Info

EXAMPLE 1 In 2017, a pensioner submitted a 3-NDFL income tax return for 2016 to the tax office. This means that he can transfer the unused balance of the property tax deduction to 2015, 2014 and 2013. EXAMPLE 2 Shirokova retired in 2010. She cannot receive a property deduction for the apartment she bought in 2016 based on income for 2009 and previous years.

Please keep in mind that when exercising the right granted by clause 10 of Art.

Features of registration of 3 personal income tax for a pensioner

Despite this, there are certain specific features inherent in older people as a category of citizens:

• The main income of most pensioners is state pension payments;
• Taxes are not paid to the treasury from this source of income, which is why the right of citizens to receive a tax deduction is called into question;
• They incur certain expenses for treatment, training, purchase of real estate and its sale.

Separately, it is worth noting that all pensioners are divided into two large categories - non-working persons and persons engaged in full-time work. labor activity. a lack of pension funds to cover current expenses forces pensioners to look for work and find third-party sources of income. Many of them buy securities, rent out real estate, place commercial banks funds in time deposits.

Confused about how to fill out documents? Don’t worry, we will make a 3-NDFL declaration or zero reporting for you. 3-NDFL declaration for pensioners Elderly people who have retired can fill out a 3-NDFL declaration only in two situations:

• Upon receipt of the right to a property tax deduction;
• When declaring additional income.

Each of the described cases has its own nuances of paperwork that must be taken into account when filling out the declaration. Declaration when purchasing an apartment Citizens can receive a personal income tax of 13% when purchasing real estate.

Return cash It is possible only in the year in which the property was purchased.

A citizen can return part of the funds spent on certain needs in the form of a tax deduction. This right is given to him Tax Code And current legislation. The type of tax deduction depends on what expenses the citizen wants to reimburse. If for the purchase of housing, then it is declared, if for treatment or training, then.

Let's look at the two most popular deductions: property and social deductions for treatment. But we will consider not the general procedure for applying for benefits, but the specifics of receiving them by retired citizens.

In this article we will talk about how to get a deduction for a pensioner, what documents are needed for this, what features are provided for this category, and whether a pensioner can receive a tax deduction if he is retired and has no other income.

Tax deduction for apartments for pensioners

The essence of this benefit is the opportunity to return part of the money spent on the purchase of housing. By general rule Citizens who receive income from which they or their employers transfer to the budget have the right to a tax deduction when purchasing housing.

Not all income is subject to personal income tax, in particular, this applies to state pensions paid to citizens who have retired. That is, formally they have income, but it is not taxed. Does this mean that the pensioner is deprived of the right to deductions? Let's look at it in more detail.

In what cases does a retired citizen have the right to apply for this benefit? Until 2012, pensioners were not provided with a property tax deduction when purchasing an apartment if they did not work after retirement. Starting in 2012, pensioners were given the right to carry over the balance of the benefit for three years preceding the year of retirement or the year of purchase of housing (if the citizen retired before purchasing real estate). But, if a citizen worked after retirement, he received a deduction in general procedure and did not have the right to carry over the balance.

This ban existed before 2014. At the moment, any pensioner, whether working or not, has the right to receive a deduction when purchasing real estate and to transfer its balance to previous periods.

General conditions for receiving a deduction for pensioners:

1. The pensioner must stay in the Russian Federation for at least 183 days in the year for which he claims the benefit. Even if the pensioner meets all other conditions, if he does not have this benefit, he will be denied. This is due to the fact that non-residents do not have the right to receive any types of deductions, including property ones. Let us recall that a resident is a citizen who has lived in Russia for more than 183 days in the year for which the deduction is claimed.
2. The apartment must be purchased with your own funds.
3. Tax deduction pensioners can be provided with an apartment only if the purchase was made on own funds. When purchasing real estate using other funds (subsidies, government programs, employer assistance, etc.), the pensioner will also be denied benefits.
4. Housing should not be purchased from close relatives. If a pensioner bought an apartment, say, from his daughter or wife, then the tax authorities will deny him the benefit.
5. Receiving income from which personal income tax is paid monthly (or at the end of the year) in the amount of 13% (excluding dividends).
6. Availability of income in at least one of three periods (year) to which the balance of the deduction is transferred. If during the periods to which the balance is transferred there was no income (the citizen was also on pension, or simply did not have taxable income), then he will be denied the benefit, since there will be nothing to reimburse expenses from, since personal income tax was not paid to the budget.

Tax deduction for working pensioners when purchasing an apartment

Working pensioners have a rather big advantage over non-working ones, because they can reimburse the funds immediately in 4 years. This condition also applicable if a citizen purchased housing before retirement or directly in the year of retirement.

In this case, he can simultaneously submit 4 declarations (provided that there was income in all periods): the main one and 3 for the transfer of the balance. The year of retirement will be considered as the year the balance is formed.

Example 1: A.S. Sakharov purchased an apartment in January 2016, and in December of the same year he retired and quit his job. In 2017, Sakharov may appeal to tax authority to receive a deduction for the period when he worked: 2016 and for the periods to which he transfers the balance of the deduction: 2015, 2014, 2013. If, for example, Sakharov did not work in 2013, then he will be able to claim the benefit only for 2015 and transfer the balance to 2015-2014.

Example 2: Sakharov A.S. I bought an apartment in January 2016, retired in December, but did not quit and continues to work. He also has the right to claim a deduction for 4 years, but if he does not receive the entire balance for these years, he will be able to add it for subsequent periods when he works, for example, for 2017.

Tax deduction when buying an apartment for a non-working pensioner

If a citizen purchased an apartment after retirement, then he will be able to submit only three declarations at the same time (for transferring the balance). The year of formation of the balance, in this case, should be considered the year of purchase of the property.

Example 3: Sakharov A.S. retired in July 2014, with specified period He had no income other than a state pension. In 2016 he acquired one-room apartment. Sakharov has the right to transfer the benefit to three years preceding the year of purchase of the apartment: 2015, 2014 and 2013. Since Sakharov no longer worked in 2015, he will be able to receive a deduction based on income for 2014 and 2013.

Statute of limitations for claiming benefits

Note: If a tax deduction is received when a pensioner purchases an apartment not the year following the purchase, but later, then the number of years for transferring the balance is reduced.

Example 4: Sakharov A.S. retired in 2013, and purchased an apartment in 2014. He applied for the deduction only in 2016. His right to the benefit, as a non-working pensioner, arose in 2014; accordingly, he could have transferred the balance to 2013, 2012 and 2011 if he had applied for the deduction directly in 2015 (the year following the year when the right to transfer). But, since Sakharov applied only 2 years later, he will be able to transfer the balance only for 2 years: 2013 and 2012. If he applies even later, in 2017, then he will be able to reimburse expenses only for 2013.

Property tax deduction for married pensioners

For a pensioner who does not have the opportunity to receive a benefit, his spouse can claim a deduction if she had income in the year the apartment was purchased. If the spouse is also a pensioner, then she can also transfer the balance back three years, even if, according to all documents, her husband was the payer. This is due to the fact that money in marriage is considered common.

Example 5: Sakharov A.S. retired in 2011, and purchased the apartment in 2015. The right to transfer the balance arose in 2015 and he can transfer it to 2014, 2013, 2012. But since Sakharov had no income subject to personal income tax all these years, he will not be able to claim the benefit. But his wife, who retired at the end of 2014, can receive a deduction for him. She will be able to claim the benefit for all three years, since she had taxable income during all these periods.

Note: A pensioner can also receive a benefit if he has additional income (for example, he rents out an apartment, on the income from which he pays personal income tax annually) or sold property on which he also paid income tax.

Tax deduction for treatment for pensioners

Unlike the property deduction, where pensioners have the right to carry over the balance to previous years, the “medical” deduction does not provide such an opportunity and a citizen who has taken a well-deserved leave can only claim it in the general manner and on general conditions. Consider briefly how to get a tax deduction for treatment for a pensioner.

What costs can be reimbursed:

• for treatment and purchase of medicines personally for yourself, your spouse, children and parents;
• on expenses for voluntary health insurance.

General conditions for receiving benefits:

1. Availability in the year in which treatment was paid for or medications were purchased, income taxed at a rate of 13%. This is the main condition; if a citizen does not answer it, then there can be no talk of claiming benefits. Despite the fact that pensioners formally have a source of income - state pensions, they are deprived of the right to deduction, due to the fact that this earnings are not subject to income tax and are not deducted to the budget. In this regard, a pensioner can reimburse treatment expenses only if he has any taxable income (from renting out housing, selling property, etc.) or if his spouse or children claim a deduction for it.
2. Residence in Russia for more than 183 days in the year in which the treatment was paid for.
3. The organization that provided the treatment has a license to conduct relevant activities.
4. If a tax deduction for treatment for non-working pensioners is claimed by their children who have income, then all payment documents, including the contract for the provision of medical services, must be issued to them (the children). This restriction does not apply only to the spouse, due to the fact that the money for which the treatment was paid is considered common and it does not matter which spouse paid for it.
5. The remainder of the deduction is not transferred, and therefore, if it was not possible to receive it all at one time, it is burned out. But there is a good side here, this benefit can be claimed at least every year;
6. The amount of deduction for ordinary medical services is limited to 120 thousand rubles, and this amount is common for all social deductions except for teaching children.
   In case of expensive treatment, expenses are reimbursed in in full, but, of course, only an amount equal to 13% of the costs incurred will be returned to your hands. If the treatment was expensive, this must be confirmed by a certificate indicating code “2”. If the certificate contains code 1 (usual treatment), then the tax authority will confirm the deduction only in the amount of 120 thousand rubles. and no more.
7. Medicines and medical services, including expensive ones, must be included in a special list approved by the Government of the Russian Federation.

Note: The tax deduction for treatment for pensioners who are entitled to it (if they have income, or if their children apply) has a limited period - only 3 years.

That is, if the treatment was paid for, say, in 2013, then it will be possible to reimburse the costs in 2014, 2015 and 2016. In 2017, the right to return will expire.

Having decided whether a pensioner is entitled to a tax deduction for treatment, we will figure out what documents are needed to apply for the described types of deduction.

What documents does a pensioner need for a tax deduction?

The package of documents submitted to the tax authority for pensioners does not differ from what is submitted by all other citizens, with only one exception: retired citizens must attach a pension certificate.

Property tax deduction: documents for a pensioner:

• Declaration of income tax(according to Form 3-NDFL) for three or four years (depending on whether the pensioner worked in the year the apartment was purchased). The declaration must be in the same form that was in force in the year to which the balance is transferred.
• Passport
• Certificate of income in form 2-NDFL
• Purchase and sale agreement or equity participation agreement
• Transfer and Acceptance Certificate
• Payment documents (checks, payment receipts, statements of accounts or deposits from which funds were debited);
• Marriage certificate, if the spouse claims the benefit;
• Pensioner's ID.

What documents does a pensioner need for a tax deduction for treatment? Also, as in the case of a property deduction, when applying for a “medical” deduction, the pensioner submits a general package of documents with a pension certificate attached.

Tax deduction for treatment for pensioners: documents

• Declaration 3-NDFL
• Passport
• Agreement with a medical institution
• A copy of the medical institution’s license (if its details are not specified in the contract);
• Certificate of payment for medical services, while the certificate indicated the correct code of the medical services provided: 1 (ordinary) and 2 (expensive).
• Receipts for payment of treatment, checks, and other documents confirming payment for medicines or medical services;
• Birth certificate, if the benefit is claimed by the child for his parent;
• Marriage certificate if the second spouse receives the deduction.

Having decided what documents a pensioner needs for a tax deduction, let’s summarize:

1. Pensioners have the right to transfer the remainder of the deduction only when applying for a property deduction; there is no such benefit for treatment.
2. His close relatives (children, if this is a medical deduction, and the second spouse, if this is a medical and property deduction), can claim a deduction for a pensioner.
3. If a pensioner has additional income from which he pays personal income tax, he also has the right to receive a deduction.