We continue to tell you how to fill out 3 personal income tax in the Declaration program of the Federal Tax Service. Tax deductions are divided into, and, therefore, the developers of the "Declaration" program made tabs with the same names.
This article will discuss how to work in the "Social Deductions" tab when receiving two types of reimbursement:
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How to fill out a 3 personal income tax declaration in the Declaration program when receiving a deduction for treatment
It is very convenient to fill out a declaration of 3 personal income tax when receiving a deduction for treatment using the special program "Declaration". We talked about where to download the program and how to fill out general information in.
After the data on the declarant and his income are filled in, you need to go to the "Deductions" tab. Since the treatment deduction belongs to the category of social tax deductions, we click on the button with the same name “Social tax deductions”.
Put a tick in the box "Provide social tax deductions".
Below we see a window divided into three parts, we are interested in the first one, where it says "Amounts spent on ...". We enter data on the funds spent on treatment in the lines “Treatment” and “Expensive treatment”.
What is the difference between them? It turns out that the amount of tax compensation that the declarant can claim depends on the type of medical service. So, if a person was provided with medical assistance as part of inexpensive treatment, he will be refunded 13% of the amount of expenses not exceeding 120,000 rubles. And if expensive treatment was carried out, then the entire amount of expenses is deductible, without restrictions.
Of course, it should be remembered that the amount of the deduction cannot exceed the amount of income tax paid for the year. At the same time, in the same year, you can return money for both ordinary and expensive treatment, if both types of medical services took place.
Only the medical institution where the declarant used the services can determine whether the treatment is ordinary or expensive. This information is reflected in the Certificate of payment for medical services. If the treatment was ordinary, in the certificate next to the line the service code will be 1, and if it was expensive - 2.
So, let's look at an example. If Ivanov incurred the cost of medical treatment in the ordinary category in the amount of 140,000 rubles, he paid income tax of 40,000 rubles for the year. In the Declaration program, we enter the “Deductions” tab, find “Social tax deductions” and enter 120,000 in the “Treatment” line, since the real costs of treatment have exceeded the established limit.
Another example: a citizen Sidorova paid for a heart operation in the amount of 350,000 rubles, the amount of personal income tax paid was 93,600 rubles. In the line "Expensive treatment" we enter the entire amount of costs - 350,000 rubles, since there is no limit on expenses for this type of treatment. At the same time, the amount of tax to be reimbursed will be 350,000 * 13% = 45,500 rubles, which means that the amount of income tax paid for the year - 93,600 rubles, allows you to reimburse the costs of treatment in full.
How to fill out a 3 personal income tax declaration in the Declaration program when receiving a tuition deduction
In the tab "Social tax deductions" there is a line for filling in data on training costs. That is, a person who wants to partially return the money spent on studies can fill out a 3 personal income tax declaration using the declaration program. The procedure for filling out general information is the same as for receiving a deduction for treatment. Only filling in the “Deductions” tab will be different. Let us consider in more detail how to fill it out when receiving reimbursement for education.
So, we have the “Social tax deductions” tab in front of us, click on the box next to the line “Provide social tax deductions”. We see below the area, divided into two tablets. On the left side there is the line “Own education”, it contains the costs that the declarant personally incurred for his own education.
According to the law, you cannot accept for reimbursement the amount of expenses for your education, which will be more than 120,000 rubles. That is, if a citizen Sidorov spent the amount of 150,000 rubles on his education, he will enter exactly this value in the column “Own education”, but the calculation of the deduction will be made from the maximum allowable amount - 120,000 rubles.
In addition, any person can return the money for the education of brothers and sisters. In this case, the amount of costs will be entered in the same line “Own training”, the spending limit is exactly the same - 120,000 rubles. On the right side is the table "Amounts paid for the education of children."
It is filled in if the declarant plans to receive a deduction for the education of children or wards. For this group, there is a limitation of expenses in the amount of 50,000 rubles. If, however, a value exceeding this amount is entered into the program, only 50,000 rubles will still be reflected in the declaration. The reimbursement will also be calculated based on the established spending limit.
To enter the amount of expenses for the education of children or wards, you need to click on the green plus sign to the left of the word "Amounts".
The window “Amount paid for the child’s education” will appear on the screen, you need to enter the amount of money paid for the education and click “Yes”.
If the declarant plans to receive a deduction not for one child, but for example, for two, he must enter data for each child.
In addition, anyone can claim a deduction for their own education and the education of their children at the same time, as long as the spending limits are met. In this case, it is necessary to fill in both the line “Your education” and the table “Amounts paid for the education of children”.
After the lines of the “Social tax deductions” tab have been filled in, we can assume that the 3NDFL declaration is ready. Now you need to save it, for this we press the "File" button in the upper left corner, in the drop-down dialog box, select "Save".
