An application for a tax deduction is written in any form. However, there are a number of requirements for its content. It should be clear from the text who is referring to whom and what kind of deduction is claiming. Depending on the situation, the application is submitted to the employer or to the tax office at the place of residence.
Necessary
- - paper;
- - computer and printer;
- - fountain pen;
- - Internet access (not in all cases);
- - the text of Art. 218 of the Tax Code of the Russian Federation.
Instructions
Step 1
Most often, the standard tax deduction is provided through an employer or other tax agent. A tax agent is a legal entity or an individual who is obliged to withhold tax from the money you receive from him under an employment or civil contract (contract, copyright, etc.) and transfer it to the budget for you.
When receiving a standard tax deduction from a withholding agent, you must write an application addressed to the head of the organization and include your name on it. This data is written at the top of the application.
Step 2
If for some reason you did not receive a deduction through a tax agent, you can apply on this issue to the tax office serving your registration address.
In the text, it is enough to write "In the IFTS No. … by ….", then indicate your surname, name and patronymic in full, your registration address and TIN. If you deem it necessary, indicate the phone number for operational communication, but this is optional.
Step 3
After setting out all the necessary information, write the word "application" on a new line below. Usually - with a small letter, when preparing a document on a computer, it is also allowed to write the whole word in capital letters.
Below, on a new line, indicate the subject of your appeal: "Please provide me with a standard tax deduction in accordance with …."
Since Art. 218 of the Tax Code of the Russian Federation provides for several options for the standard tax deduction, indicate exactly those paragraphs and parts of it that spell out the deduction due to you.
Step 4
Be sure to include a document confirming your eligibility for the deduction with your application. For example, a copy of the birth certificate of a minor child or a certificate of disability.
If you apply to the tax office, along with the application, also submit a declaration in the form of 3NDFL. It is best to fill it out using the latest version of the "Declaration" program, which can be downloaded free of charge on the website of the State Research Center of the Federal Tax Service of Russia.
