Son for father: their children will be able to apply for a social deduction for non-working pensioners

To apply for a social tax deduction for unemployed songwriters, a certificate from a medical institution and a 3-personal income tax declaration are sufficient, the State Duma said. The details are in the Izvestia article.

Tax deductions: the main thing

Tax deductions are an opportunity to either reduce your income, from which the obligation to pay personal income tax arises, or to return part of the previously paid personal income tax. Tax deductions are provided for those who have income taxed at a rate of 13% (or 15%) and are tax residents of Russia (staying in the country for at least 183 days during 12 consecutive calendar months).

Tax legislation provides for seven groups of deductions: standard, social, investment, property, professional, deductions when transferring losses from securities transactions to future periods, as well as deductions when transferring losses from participation in an investment partnership to future periods. For most citizens, social deductions are most relevant: for medical treatment, purchase of medicines, education, and physical education and recreation activities.

At the same time, according to Karina Ponomareva, Doctor of Law, professor at the Higher School of Law of the Presidential Academy, the deduction is provided only for income from the year (tax period) in which the expenses were incurred.

— If the social tax deduction cannot be used in full in one tax period, the remainder of the deduction is not transferred to the next year, — the expert draws attention to the peculiarity of the legislation.

From January 01, 2024, the total amount of social tax deductions, except deductions for children's education and expensive medical treatment, increased from 120 thousand rubles (it was possible to return up to 15,600 rubles from this amount) to 150 thousand rubles. Thus, the refund increased to 19,500 rubles.

Deductions for treatment: what's new

The tax deduction for treatment and purchase of medicines is due to those who have paid for themselves, their spouse, parents, and children, including adopted children and wards, under the age of 18 (up to 24 years old if they study full-time). The accounting database includes medical services (including expensive ones) and/or medications prescribed by a doctor, as well as insurance premiums under an LCA agreement.

— In order to receive a personal income tax deduction, it is necessary, accordingly, to receive income subject to personal income tax, that is, a salary under an employment contract, or payment under civil law contracts, etc., — says Ponomareva.

State pension benefits, insurance pensions, a fixed payment to an insurance pension (taking into account its increase), a funded pension and social supplements to pensions that are paid in accordance with federal and regional legislation are not subject to personal income tax. In this regard, a non-working pensioner who receives only pension payments cannot receive a tax deduction for medical treatment (Clause 2 of Article 217 of the Tax Code of the Russian Federation).

However, a social deduction for the medical expenses of a non-working pensioner can be received by his spouse or children who are working and tax residents of the Russian Federation, provided they pay these expenses and have the appropriate income subject to personal income tax (clauses 9, clauses 2.1, clauses 3, 6, 6.1, 6.2 of art. 210, paragraphs 3 paragraph 1 of Article 219 of the Tax Code of the Russian Federation).

Adult children

The right of adult taxpayer children to receive a tax deduction for the costs of treating their parents is provided for in clause 3, Part 1, Article 219 of the Tax Code of the Russian Federation and has been in effect for quite a long time, the last changes were in July 2022, said Ilya Vasilchuk, a judicial lawyer, an expert on the security of electronic transactions and real estate transactions, a public figure.

— But, as far as I know, taxpayers don't use this rule very often. Perhaps this is due to poor awareness of the existence of such a mechanism," the lawyer noted.

According to him, the deduction procedure itself is simple: you must submit a 3-personal income tax return to the tax inspectorate and attach a certificate of payment for medical services (indicating the amount and treatment code). Additional documents, such as a contract or receipts, are not required.

Thus, if a pensioner does not have a taxable official income, a deduction can be issued for an adult working child right now, Ilya Frenchov, a lawyer in the field of civil rights protection, confirmed to Izvestia.

According to Karina Ponomareva, to do this, you need to conclude a treatment agreement in the name of the child and make a payment from his personal funds. The certificate from the medical institution must indicate that the child has made the payment for the parent (indicating the full name and relationship), as well as the payer's INN. The fact of kinship is confirmed by the birth certificate. "This is done very easily in electronic form, all documents are uploaded through the taxpayer's personal account," she clarifies.

The possibility of paying for treatment by a person who does not have income subject to personal income tax and the transfer of rights to receive deductions to relatives who have accrued and paid personal income tax is not currently provided for in tax legislation, according to Vladimir Saskov, an expert at the Institute of Tax Management and Real Estate Economics at the National Research University Higher School of Economics, director of the Association of Tax Consultants.

The pitfalls

Despite the simplicity of filling out a declaration on the tax website, difficulties may arise for processing a tax deduction, which will lead to a reduction in the amount to be refunded and delayed payments, says lawyer Ilya Frenchov.

— For example, some people like to split applications: first to return for fitness, then for treatment, for the purchase of an apartment, etc. In this case, the calculation will be incomplete. All deductions must be specified in one declaration. It is also often incorrect to specify the code of services — ordinary (1) and expensive (2). The list of the latter is quite specific, and you do not need to specify what you just spent the most money on, as it sometimes appears in the layman's understanding. There are especially many mistakes when filling out the documentation for the deduction by the employer when contacting him," he says.

At the same time, for social deductions, it is fundamentally important to present a contract that is concluded specifically with the taxpayer and according to all the rules (all signatures are in place). Prescription forms must also be issued according to all the rules, with the seals and signatures of authorized employees of institutions. In case of doubt, the tax service will refuse to pay or contact the taxpayer to clarify the data, and you need to back up the supporting documents, the lawyer claims.

The innovation, in his opinion, will greatly simplify the personal income tax refund procedure, but it may become a point for abuse.

— It is far from certain that the funds returned in this way will be directed by a relative to support an unemployed pensioner, which would be logical. It turns out that the treatment was paid for by an elderly person from his savings, and the refund is made by his children, and not necessarily those involved," Ilya Frenchov sums up.

Izvestia sent a request to the Federal Tax Service (FTS), but had not received a response at the time of publication.