Filing for a tax deduction online through State Services: step-by-step instructions

Who will not receive a tax deduction?

A citizen of the Russian Federation cannot claim a tax deduction in the following cases:

• does not pay personal income tax;
• an individual entrepreneur conducts his activities under a special taxation regime that exempts him from paying personal income tax (applies to part of the income received in the course of conducting this type of activity).

Citizen Belyakov B.B. has unofficial income - personal income tax is therefore not paid. In 2020 Belyakov B.B. underwent a course of paid treatment. In 2020 and beyond, for the provision of tax deductions Belyakov B.B. cannot claim, and even if it does claim, the tax authorities will refuse a tax deduction.

What can you get a tax refund for?

The Tax Code provides for 3 types of refunds: standard, social and property tax deductions.

Standard deductions are regulated by Article 218 of the Tax Code of the Russian Federation. According to the legislative norm, the return of the established funds is carried out by the tax agent - the employer, by reducing the amount of money withheld. Tax costs for victims of the Chernobyl accident and those injured in other nuclear disasters or as a result of atomic weapons testing are reduced by 3 thousand per month. Budget contributions for disabled military personnel are reduced by the same amount.

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The tax burden for disabled people of groups 1 and 2, disabled people from childhood, heroes of the USSR and Russia, residents of besieged Leningrad, liquidators of the Chernobyl accident is reduced by half a thousand rubles.

For families with children, a tax reduction is also provided: 1 thousand 400 rubles per month at the birth of the first and second child, 3 thousand rubles for the third and subsequent ones. That is, parents with 4 children pay 8 thousand 800 rubles less to the state than couples without children. Adoptive parents also have the opportunity to reduce their tax burden. The state returns 12 thousand rubles per month if a family has a disabled child.

The return of social deductions is determined by Article 219 of the Code. However, unlike the standard, the amount of compensation is determined based on the tax already paid: 13 percent on income. According to the provisions of the Law, funds can be returned for charitable activities, when using paid educational services, as well as when receiving paid medical care.

Art. 220 of the Code makes it possible to return part of the funds spent on the purchase of real estate

Why can they refuse to receive a tax deduction?

Tax authorities do not always make positive decisions regarding the provision of tax deductions.

Refusals to provide a tax deduction may be due to a number of reasons:

• not the entire package of documents has been provided;
• documents were submitted to the Federal Tax Service at a location other than the taxpayer’s place of registration;
• there were errors in the documents;
• documents have been provided to pay for the treatment of persons who do not fall into the category of relatives specified in the legislation.

Questions and answers

1. I want to submit documents to receive a tax deduction through government services, but I do not have an electronic signature. Can I do this without a signature?

Answer: Unfortunately, without certification of the tax return with an Enhanced Non-Qualified Electronic Signature, the document cannot be sent to the tax office, and therefore you will have to take care of obtaining UNEP, or use another method of submitting documents to the Federal Tax Service.

1. Can I simply fill out the 3-NDFL declaration on the government services website without sending it?

Filing an application for a tax deduction through State Services allows a person to declare his right to a refund of 13% of his own official income. This format of application simplifies the procedure and saves time. However, when submitting it is necessary to take into account a number of important nuances.

How to get a tax deduction through State Services and MFC

According to Article 171 of the Tax Code, Russians have the right to a reduction in the amount of taxes paid - tax deductions. Part of the expenses can be reimbursed in connection with the purchase of housing, obtaining paid education or medical care, as well as upon the birth of children. The tax deduction itself cannot be issued through government services, but you can fill out a declaration in Form 3, on the basis of which the benefit is provided. An alternative to government services is a personal account on the Federal Tax Service website.

Registration procedure

So, let’s say that a person has registered on the State Services portal and has a digital electronic signature. What should he do in this case to receive a tax deduction? The step-by-step instructions in this case will be as follows:

1. Log in to the site. To do this, you will need to enter your mobile phone number and password. Authorization via SNILS is also available.

1. In the catalog of services, through the categories, select the “Taxes and Finance” section. And in the window that appears again, click on the “Acceptance of tax returns (calculations)” section.

1. In the window that appears, click on. Next, a page will open with a detailed description of the service. The mode of provision of the service (without restrictions), cost (the service is provided to all citizens free of charge without exception) is indicated here. Step-by-step instructions for further actions and possible ways to send the declaration are also written here. After reading all the conditions, click on the “Get service” button.

1. Next, you will have to install a special program on your computer to fill out the 3-NDFL form. After entering all the information, you will need to upload the declaration to the portal, sign it with an enhanced qualified signature and confirm sending.

In the future, a notification about the status of the document will be sent to your personal account and email. If everything is filled out correctly, the user will be able to receive the deduction due to him. And you don’t even have to go to the tax office for this. This convenient format of work has already been appreciated by many users and sent 3-NDFL through the State Services portal.

Unfortunately, for those who do not have their own digital signature, the online declaration service is not available. More precisely, a person can fill out the form fields in the program and even print it. It’s just that you won’t be able to submit a package of papers completely remotely. You will still have to go to the Federal Tax Service or send the papers by mail.

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A tax deduction is an obligation of the state to a citizen to partially compensate him for taxes paid or to allow him not to pay them on part of the income received. But this opportunity is not provided for all variations of taxes, but only in strictly limited cases.

And, by the way, now you can apply for a tax deduction through Gosuslugi, literally without leaving your home.

Tax deduction through Gosuslugi: how to apply?

How long does it take for an application to be reviewed?

After sending, a notification will be sent to your Personal Account about the successful receipt of documentation for processing by FMS employees. The application number will also be indicated, which allows you to track the status of its consideration.

In the future, you will need to fill out an application electronically indicating your bank details for a refund.

The period of the desk audit is 3 months. If the case is reviewed positively, it will take another 1 month for the money to be transferred to your account. Although usually the transfer time takes no more than a week.

Who can claim a tax deduction?

According to current legislative measures, citizens who meet the following requirements can apply for a tax deduction:

• Citizenship – Russian Federation only (a valid passport is required);
• availability of TIN certificate;
• a person pays personal income tax;
• the citizen is not an entrepreneur or an individual who does not pay personal income tax (these are entrepreneurs using the simplified taxation system).

Non-residents of the Russian Federation, accordingly, cannot claim such payments.

Make an appointment

If for some reason a citizen cannot submit a declaration through the Federal Tax Service website (for example, there is no electronic signature), then deductions can be obtained after personally submitting an application to the tax office. To make an appointment for an individual appointment with the Federal Tax Service, the taxpayer must log in to the State Services portal, then:

• open the item “Acceptance of tax returns”;
• in the section for choosing a treatment option;
• then go to the “Make an appointment with the Federal Tax Service” page.

An example of a declaration in form 3-NDFL. By the way, it changes slightly every year.

How to get a tax deduction through State Services and MFC

According to paragraph 3 of Article 218 of the Tax Code, the standard deduction is provided by the tax agent. Paragraph 2 of Article 219 establishes the right of citizens to receive social deductions through the tax authority. These provisions mean that tax refunds are made either by the employer or by the tax office. The unified portal of public services and multifunctional centers are intermediaries when submitting documents.

To return taxes overpaid to the state budget, you must provide a declaration in Form 3. You can generate it yourself on the basis of 2-NDFL certificates received from the employer through the website of municipal and state services.

To do this, after registering and confirming your account in the service catalog, select the Federal Tax Service. Then select “Acceptance of tax returns” in the catalog and select “3-NDFL”.

The system will automatically enter data on the taxpayer number, first name, patronymic and last name. The user, in turn, adds information on types of income and the amount of tax paid. The generated declaration is verified and signed with an electronic qualified signature. The completed document is automatically sent to the tax authority.

Note!

Not all unified centers for receiving documents provide services related to tax benefits. For example, in St. Petersburg, you can apply for a tax refund only in three districts: Admiralteysky, Kirovsky and Kronstadtsky. At the same time, departments accept documents not only for the return of funds, but also for the recalculation of paid fees and the provision of benefits. And in Moscow and the capital region, MFCs do not accept tax documents.

Can they refuse to provide a deduction and why?

A tax deduction may be refused only in the following cases:

1. Incorrect completion of 3-NDFL (if submitted through State Services). To check the correctness of filling out the declaration, you can use special online services. It's free.
2. Incorrect information provided. Moreover, even a spelling error in the application can be regarded as unreliable data. But the form for applying for a tax deduction can be downloaded from the State Services website and filled out at home. The tax office will only sign to accept the document for consideration.
3. A citizen does not belong to the category of taxpayers who have the right to receive a deduction. In this case, you can request a written explanation of why the authorized representative of the Federal Tax Service made such a decision. It is not prohibited to re-submit an application.
4. The citizen is a non-resident of the Russian Federation. Even if he pays taxes, this does not mean that he can demand payment.
5. Application not at the place of registration. That is, submitting an application to the representative office of the Federal Tax Service, which does not maintain fiscal data about the citizen. This often happens when applying through State Services, since many taxpayers simply do not know which branch they need to contact.
6. More than 3 years have passed since the event giving the right to accrue the deduction. A citizen has the right to apply for payments for income and expenses that were made earlier (and even last year). But if more than 3 years have passed, then the right to claim is lost.

In all of the above cases, the taxpayer may require clarification. For individual consultations, he can contact any of the branches of the Federal Tax Service or use the services of social lawyers (provided by the state).

Now documents for deduction assignment can be submitted to the MFC

Difficulties that may arise

The system of work of State Services in this area has not been brought to the ideal, so some problems may arise due to its lack of development, although it has been tested several times. And anyone who decides to use the services of this service may encounter problems. Let's look at the most common hitches that force citizens to submit documents not through an online service, but at the tax service.

Filling out forms

This is the easiest step of all to take. There are usually no difficulties here. You can quickly figure out the forms, especially since filling them out is related to filling out 3-NDFL, which most people have experience filling out. The main thing is the calculation of digital data: a citizen who fills out this part of the form incorrectly will be held responsible for the incorrectness of the data.

Scanning documents

Absolutely all documents required for filing an application must be scanned: certificates, contracts and certificates. The main problem of this stage is image deformation, distortion, formatting violation. This effect results in the unreadability of such an important part of the document as digital printing. If the picture has been compressed, this can be corrected using a graphics editor. The main thing is not to overdo it, otherwise tax officials may doubt the authenticity of the documents and may have to provide them by mail or during a personal visit.

Sending a package of documents

The main problem here is that the State Services service is used by a large number of people, so all data should be sent at a time when the network is minimally loaded. The best time is at night or early morning. These periods of time will significantly increase the likelihood that all documents will be sent quickly and without delays.

The declaration is subject to mandatory certification, which is carried out by electronic signing. To confirm the acceptance of documents for consideration, a receipt and a number will be sent from there, which will indicate a kind of registration name of the submitted application.

To mention these details for transferring money, an additional electronic application is filled out.

After sending all the documentation, there is a waiting period of three months (office type check), and if a positive decision is made, then another one will be added to these three. The last month is the time required to transfer money.

You can check what stage of verification the case is at in your personal account on the State Services portal. All verification data is recorded in electronic format.

You can learn more about processing deductions through the State Services system from this video:

What to do if refused?

There are only two options: correct the mistakes made or assert your rights through the court.

Table. Actions recommended by lawyers when receiving a refusal

In total, a tax deduction is a partial refund of taxes paid for personal income tax. Only citizens of the Russian Federation with a valid passport who pay personal income tax for individuals can receive it. You can submit a declaration, as well as make an appointment with the Federal Tax Service, through “State Services” - this is the most convenient and fastest option for processing a tax deduction.

How to apply for a tax refund through State Services

The unified portal of state and municipal services does not provide the opportunity to submit an application for a tax refund. However, through your Unified Identification and Logistics Account you can log in to the website of the Federal Tax Service and complete the paperwork. You can also register with the tax authority for personal appeal through the official website of government services.

How to register with the Federal Tax Service through State Services

To personally visit the territorial tax service office, you must select “Federal Tax Service” in the catalog on the website of municipal and state services, and in the window that opens, select the service “Acceptance of tax returns of individuals.” The system will automatically redirect the user to the tab for filling out the declaration, where in the second paragraph there will be an option to select the “filing method”. Here you need to check the box next to the “Personal visit” column. An active blue link “Sign up” will appear on the page, clicking on which will open a window with the ability to select an inspection and time.

Video - How to fill out the 3-NDFL declaration online and show a tax deduction in 2020?

Any working citizen over the age of 18 pays 13% of his salary to the state treasury. This type of deduction is called income tax.

Expert opinion

Kurtov Mikhail Sergeevich

Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.

But there are situations when part of this tax can be returned to the citizen. To do this, you need to draw up a statement according to which the funds will be redistributed.

There are several ways to complete such an application. The taxpayer can personally visit the tax authorities, submit an electronic application using the Federal Tax Service website, or apply for a tax deduction through the State Services Internet portal.

Step-by-step instruction

The procedure for filling out an electronic application will not take much time. You just need to follow the instructions provided. First you need to answer the question of whether you are a user of the site. If you do not have an account, you must register in the system. Follow this algorithm:

1. In the search bar, enter the address of the official website of the state portal: www.gosuslugi.ru. You can also enter the request in Russian: “Government services official website.” The main page should open. Now you need to find the “Register” button. It's on the right side of the screen.
2. Next, a form will appear to fill out. Enter the requested information: personal and passport details. Don't ignore this registration step. Otherwise, the personal profile will be considered partially completed. The functionality of the site will be limited.
3. In the “Login” line, the site will ask you to display your mobile phone number or email address.
4. If all data has been filled out correctly, the user will receive an SMS message. It will contain a special code required to confirm registration. Enter the resulting combination in the appropriate lines.
5. The entered data is sent to government agencies for verification. The automatic verification process usually takes no more than 10 minutes. In some cases it may take a little longer. Wait until registration is completed.

If you are already a user of the site and have previously registered, then you will need to log in. On the main page, find the account login form, enter your username and password. If entered correctly, your personal account will open. Next you need to follow this algorithm:

1. On the main page of the portal, click the “Services” link. You can find it at the top of the screen.
2. A list of government services will appear in a pop-up menu. From the list you must select the link to taxes and finance.
3. A section with popular services will open. Here you should find a button for accepting tax returns. On the page that opens, the system will offer service options: electronic and non-electronic. In this case, you must select the first option.
4. Information about the service completion time will appear on a new page. It is performed in real time. There is also information here that there is no charge for the provision of the service.
5. Next, select the line where you are asked to fill out the declaration online. Click the button to receive the service. It is located in the upper right corner of the screen.
6. It should be noted that this type of declaration is generated for one calendar year. Therefore, it is only possible to issue the document once a year.
7. The next step is to indicate the period for which the report will be completed. According to the law, tax can be refunded for the last three years. Select the button where you are asked to fill out a new declaration.
8. When you issue an electronic document, the State Services website will transfer your personal data from your profile. This will somewhat speed up the process of obtaining an electronic certificate. However, the transferred information must be checked to avoid errors in the future.

If the data transfer did not occur, then fill out the following lines yourself:

• passport details;
• address (you can indicate the place of temporary registration).

Important! Sometimes there is not enough information to complete the application. In this case, part of the entered data can be placed in the “Draft” folder. When you are ready to continue filling out, return to the saved form.

Now you will need to fill out your income information. In the form, enter your income for the year that you selected at the previous stage of registration.

Detailed information about your own earnings can be taken from the 2-NDFL certificate. This document is prepared by the employer at the request of the employee.

You should prepare an electronic copy of the issued certificate in advance. It will be attached to the completed tax deduction application form. The certificate is a supporting document and can only be issued to an officially registered employee.

You will then need to display deduction information. Indicate the types for which the application is being submitted. For example, if you plan to receive a deduction for the purchase of an apartment, you will need to provide information about the purchased property.

After filling out the proposed form, you will need to calculate the amount that will be credited as a refund. There are the following functions available for filling out form 3-NDFL:

• make a download;
• perform export;
• prepare the file for sending.

The very first option should be chosen by those who plan to submit information during a personal visit to the Federal Tax Service. The second function will help you save the file in a special format.

Expert opinion

Kurtov Mikhail Sergeevich

Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.

The system will offer to create an application for a tax refund. It is impossible to complete this procedure on the portal. You will be automatically redirected to the Internet resource of the Federal Tax Service.

Then you need to start sending documentation. The system will offer several options for filing a declaration:

• filling out a new declaration in real time;
• sending a form filled out in the program;
• installation of a program for filling out a declaration.

Ready reports can be sent using the Federal Tax Service website if the user is the owner of the electronic signature. Registration of a key certificate is possible on the Internet resource nalog.ru in your account. Next, you need to select a link to receive an electronic signature. The system will tell you in detail about this functionality.

The issued certificate is stored on the owner’s computer or in a special storage facility of the Federal Tax Service. The certificate is valid for one year. After time has passed, it needs to be replaced.

At the final stage, you need to upload the prepared documentation in xml format into a special field. Wait for information that the tax return has been received by the tax authority. The corresponding notification will be received in real time.

Deadlines

Funds will be transferred to the bank details that were reflected when completing the application. The transfer of the deduction is carried out after completion of the desk audit, which lasts about three months. After this, it will take another month to transfer funds.

Important! The payment of a tax deduction will be denied if the citizen has debt obligations to the Federal Tax Service. You can count on receiving government payments only after the debts are closed.

Registration of a tax deduction is a fairly popular service on the state portal. Thanks to the State Services website, the application can be completed quickly online.

Every citizen of the Russian Federation who receives income is taxed at a rate of 13%. A certain category of citizens has the right to a tax deduction, which provides for the possibility of returning previously paid income tax, for example, in connection with the purchase of an apartment, expenses for treatment, education, etc.

To receive a tax deduction, you must collect a package of documents and submit an application, which will result in a redistribution of funds . This can be done by contacting the tax office or remotely through the government services portal.

Tax deduction through government services provides significant time savings, so we will consider this option in detail.

Thanks to having an account on the State Services portal, you will be able to carry out all the manipulations of filling out and submitting documents to receive a tax deduction without visiting the federal tax service. You will also need an electronic digital signature .

It is enough to have an unqualified electronic signature, which is issued free of charge for a period of one year. We described how to obtain an electronic signature for a government service website in a separate article.

So, we bring to your attention a step-by-step guide on how to apply for a tax deduction through the State Services portal.

Important

Receiving a tax deduction is possible only if the applicant is officially employed and income tax is withheld from his salary.

Advantages and disadvantages of the system

There are many advantages to applying for a tax deduction through the State Services portal:

• Saving the user’s money and time, especially if he lives outside the city, often goes on business trips, etc.;
• A special form and automatic verification of the declaration, which eliminates errors when filling it out;
• Clear, convenient design of the resource.

There are few disadvantages of using the site. These are:

• Registration on the site may take up to two weeks. You can quickly obtain an activation key by contacting the Rostelecom office or MFC. You need to have your passport and SNILS with you.
• Access may fail when visiting the State Services resource.

How to apply for a tax refund

If a person has the right to a personal income tax refund, it is worth taking advantage of it. Various offline and online companies offer assistance in returning tax deductions. But they charge a certain fee for their services.

Everyone must decide for themselves whether to spend money on them or not. There is nothing complicated in the return processing procedure. The main thing is to strictly follow the instructions and indicate only reliable information in all documents.

You can apply for a tax refund in the following ways:

• by mail ;
• through any Federal Tax Service;
• through multifunctional centers
• through State Services;
• through the website of the Federal Tax Service of the Russian Federation.

By mail or through the Federal Tax Service

You can fill out the declaration on paper. To do this, you will need data on income for the previous year and it is advisable to request a salary certificate from your employer. It also contains information about tax amounts withheld and sent to the budget. The declaration form can be found on the Federal Tax Service website.

The completed declaration can be brought to any Federal Tax Service inspection. The taxpayer will need to have a passport with him. After checking the documents, the inspector will accept them and put a mark on the second copy of the declaration.

If it is not possible to visit the Federal Tax Service Inspectorate in person, you can ask an authorized representative to visit it or send it by mail. The representative will need a notarized power of attorney and his or her passport. When sending by mail, this document is not needed, but the declaration must be sent to the Federal Tax Service at the registration address.

Through State Services

State Services – a portal for receiving government services electronically.

You can make a deduction on it. But before receiving a tax deduction through State Services, you will have to register on the service and take care of obtaining a qualified electronic signature.

After this you need to do the following:

1. Go to the portal and log into your personal account.
2. Select from the catalog – https://www.gosuslugi.ru/10054/25.
3. Indicate that the service is needed electronically.
4. Fill out the declaration and sign it with the CEP.
5. Send the document to the Federal Tax Service.

How to apply for a tax deduction when buying an apartment through State Services

The state tax benefit makes it possible to reimburse part of the overpayment for housing purchased with a mortgage, but it is valid only if taxes are paid from the income of the owner or his spouse. On the government services portal, you can fill out an application for a partial tax refund, indicating the details for which the tax refund will be made. It is noteworthy that first an application is submitted for the main deduction from the amount of the cost of the apartment, and only after that for mortgage interest.

• Only persons with Russian citizenship can take advantage of the benefit.
• If a person is not officially employed, has the status of a pensioner or a mother on parental leave, he does not receive wages from which taxes are calculated. Therefore, there is nothing to calculate the means from. The situation will change only if you have an officially paid job.
• The property must be purchased within the country.
• For citizens who purchased housing through a share accumulation agreement, it is necessary that the housing cooperative officially transfer the apartment to the citizen, and he pays the share contribution in full.

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