What is a tax deduction for IIS 2021?
Tax deduction – this is a benefit, which allows you to exclude part of your income for a certain year from the tax base, that is, to exempt them from taxation NDFL at rate 13%.
With the help of a tax deduction, you return part of the tax already paid. Any tax deduction, which you will issue, reduces the amount of tax, paid by you to the treasury. If you have already returned the entire NDFL, paid for the year, - for example, with the help of a tax deduction for the purchase of real estate, then you will not be able to receive money for another deduction for the same year.
A deduction is the amount, which is exempt from taxation. Usually, You'll get 13% of the deduction amount - if you have paid enough personal income tax before and have not yet returned it in full with the help of other tax deductions.
For example, if you have contributed to the IIS 10 000 R and had at least the same income in the same calendar year, subject to personal income tax at the rate 13%, then you can apply for a deduction and release these 10 000 RFrom taxation, returning from the treasury 1300 R overpaid tax.
In this example, the tax deduction is 10 000 R. BUT 13%, or 1300 R, is the amount of overpaid tax, which you can return.
You can get one of two tax deductions on IIS:
What are the features of the tax deduction for IIA type "A"?
Can I return 13% From money, entered on the IIS. Take money into account, which will be enrolled in IIS before the end of the calendar year, - on the last working day of the year before 21:00 by Moscow time. It doesn't matter how much money was in the account.
Usually, money is credited to the IIS in a couple of minutes after debiting from the card.
You can apply for a deduction, when the tax period ends, in which you deposited money on IIS, - that is, after 31 December.
You can return 13% from amount to 400 000 R - that is, no more 52 000 Rper calendar year. You can top up your account up to 1 million rubles, but 13% in this case, it will still return only with 400 000 R.
To for each year of use IIS receive by 52 000 R, annually up to 31 December, the account must be paid by 400 000 R.
Can be issued annually. You can apply for a deduction after the end of each calendar year - from January. After that, it will no longer be possible to change the deduction to type "B".
Or you can apply for a deduction right away for 3 years - after closing IISand until the end of the calendar year, in which you will close the account.
The money for the deduction will go to the bank account, therefore, they can be spent without waiting for closure IIS. But if you close IIS earlier than three full years from the date of opening, then you will lose the right to a deduction, And the money already received for it will have to be returned. The tax office will charge you unpaid tax and penalties for that time, what did you use the money - 1/300 key rate CB for each working day of delay.
Need income, Taxable NDFL. Since you are refunding the tax already paid, need to confirm, that you have already paid NDFL from the amount, which was contributed to the IIS. To do this, when making a deduction, you need to provide a certificate 2-NDFL, where will it be indicated, that during the calendar year, for which you make a deduction, You had an official income, Taxable NDFL, not less than the amount, which you have contributed to IIS.
Type "A" deduction can be issued together with property and social tax deductions: for treatment, education, purchase of real estate, etc. But keep in mind, that you can only return tax that has already been paid. If you have already issued large social or property deductions, type "A" deduction may not be profitable for you.
What documents are needed to issue a deduction of type "A"?
3-PIT declaration. You can fill it out on the website of the Federal Tax Service,
Or you can fill out a 3-NDFL declaration by hand or
Help 2-NDFL for the year, for which you want to get a deduction.
If you had several sources of income during the year, for example two works, 2-Personal income tax must be received separately for each of them. If you can't get a certificate from the source of income, for example, your employer has been liquidated, Contact the tax office, Where he reported.
If there are several sources of income, and you do not want to receive 2-NDFL for each of them, You can download help
Package of documents from the broker: application form, Report on transactions and operations, money orders, Confirming, how much you replenished the IIS.
If the tax office requires you to report on transactions and operations, stamped, Write about it to the broker and it will be sent to the mail.
How to apply for type "A" deduction?
In person at the inspection. Only you can submit documents to the tax office, that serves your registration address. The other person will be able to submit the documents for you, if you issue a notarized power of attorney for him.
Attach a hand-signed application for a refund of overpaid personal income tax to the documents.
Online. This can be done, when you fill out the 3-NDFL declaration on the website of the Federal Tax Service. In the declaration, you need to specify the amount of the tax deduction - that is, the amount, submitted to the IIS in the year, for which you make a deduction. In the next step, the online form will automatically calculate, how much of this amount (to 13%) You will be able to return.
A package of documents from the broker must be attached to the declaration, a 2-NDFL certificate and a scanned copy of a hand-signed application for a refund of overpaid personal income tax.
If you have unpaid personal income tax, penalties for its delay or fines - the tax office can withhold these amounts from the tax deduction.
The FTS has 4 calendar months, To check the declaration and application for a deduction and transfer money to the account, which you indicated in the application for the return of overpaid personal income tax.
What are the features of a tax deduction of type "B"?
Savings on tax on investment income. By law, When you will close IIS and withdraw money from it, you must give to the state 13% investment income. If you choose a type "B" deduction, then you don't have to pay these 13%.
An exception: Type B deduction does not apply to any dividends, as well as coupons, which are taxed at the rate 35%. Coupon Tax, taxable at the rate 10% in favor of the USA + 3% in favor of the Russian Federation, Return by deduction, probably, it won't work either.
Issued at closing IIS. You can make this deduction only once - when you close IIS. To do this, you need to provide a certificate from FTS, What's on this IIS you did not use the type "A" deduction.
Income, Taxable NDFL, Not needed. You save on tax, who have not yet been paid, Therefore, the state does not check, Did you pay NDFL With money, which contributed to the IIS.
How to get a type "B" deduction?
Tax deduction type "B" can be issued only three years after opening an account.
You can leave a request for a type "B" deduction with a broker, just before closing the IIS:
- Ask the tax office for a certificate stating that, that you did not receive a type "A" deduction for your current IIS.
- You can apply for a certificate only in person at the tax office, which serves the address of your registration. The certificate is prepared within 30 calendar days.
- When will you receive the certificate?, write to the support chat in the Tinkoff Investments mobile app or in your personal account on the Tinkoff.ru website. The operator will make an appointment for you at the bank's office at a convenient time for you.
You can also apply for a type "B" deduction at the tax office. Then, when closing the IIS and withdrawing money from it, you will pay personal income tax on income from operations on this account, And when making a deduction, get this amount back.
What tax deduction on IIS is more profitable: type "A" or "B"?
Choose a tax deduction of type "A", if a:
- Now you have (and will be for 3 next years) income, Taxable NDFL;
- you are a careful investor and do not make risky investments for the sake of high profitability;
- it is important for you to receive tax deduction annually.
Choose a tax deduction of type "B", if a:
- You have no income, Taxable NDFL, or it is quite small;
- You have returned all paid NDFL using other deductions, such as, for treatment or education;
- you have investment experience and you expect to earn on investments from 400 000 R or more 100% per annum.
The type of tax deduction does not have to be chosen immediately - this can be done three years after opening IIS. Then you can assess the profitability of your investment and calculate, what type of deduction is more profitable for you.
Is it possible to get a deduction on the IIS for long-term possession of a security?
Not, on IIS There are only two tax deductions: type "A" and type "B". Deduction for long-term ownership of a security – when you don't pay NDFL when selling paper, if you owned it longer 3 years - only valid on a brokerage account.
But you can get a deduction for long-term ownership, If, when closing, IIS transfer securities to a brokerage account - even if you have already received a deduction for IIS. When transferring papers, the term, during which you owned them, will not be interrupted - it will be counted from the moment of their purchase on IIS.