The balance of the property tax deduction 230 in the declaration. Deduction for previous years of the declaration and the amount transferred from the previous year

Deduction for previous years of the declaration and the amount transferred from the previous year.

These concepts raise many questions when filling out a 3-NDFL tax return for the return of a property tax deduction.

To understand once and for all, you need to answer the following questions:

What it is?
Where does it come from?
How is it calculated?
How to fill out 3-personal income tax?
What exactly and where to write in the declaration?

What is a deduction?

The phrase "deduction for previous years of the declaration" refers to the topic of the property deduction. And this means that you can return income tax or personal income tax when buying any housing: houses, apartments, rooms, land.

And again, new questions arise. What is income tax? And how can it be returned?

Income tax is part of the funds that individuals pay to the state from their income. It would be correct to call it an income tax individuals, or personal income tax. The rate of this tax for Russian citizens is 13%.

As a rule, personal income tax is withheld by tax agents, which are employers. For example, if a citizen receives wages 10 thousand rubles, the employer will most likely withhold 13% tax from him, which is 1300 rubles. And he will receive 8,700 rubles in his hands.

This income tax can be refunded. To date, there are five types of tax deductions:

standard;
social;
property;
professional;
securities deductions.

In order to take advantage of the property deduction and return the withheld income tax, you must fill out a 3-NDFL declaration.

Where does the deduction for previous years of the declaration come from?

To date, the amount of property deduction is 2 million rubles. And 13% of this amount can be returned. And this is 260 thousand rubles.

Now we need to compare this with the salary. Let it be 25 thousand rubles a month - or 300 thousand rubles a year. Withheld personal income tax for the year will amount to 39 thousand rubles. Now let's compare the tax credit and income tax. The benefit is more than six times the real income for the year. How to be?

Per last year you can get a refund only from the real amount of income - three hundred thousand rubles. That is, 39 thousand are returned. What benefit will remain unused? It is necessary to subtract from 2 million 300 thousand, and you get 1 million 700 thousand rubles.

When can you use it again? Only next year, when new income appears and, accordingly, personal income tax withheld.

And now attention! 300 thousand rubles - this is the deduction for previous years of the declaration. One million 700 thousand rubles is the amount that is carried over to the next year.

Where does the amount carried over from last year come from?

A simple example has already been considered. It is necessary to complicate the task and make a calculation. So, bought an apartment worth 3 million rubles. Accordingly, you can use the property deduction of 2 million rubles. In the first year, the year of buying an apartment, the buyer's salary was 300 thousand rubles. The next year he earned 400 thousand rubles. And a year later, his income became 500 thousand rubles.

In the example, the declaration is submitted for this third year, while it is assumed that a return has already been received for all previous years.

Add up income from previous years. It is this amount that will be a deduction for previous years of the declaration. It should be repeated that 500 thousand rubles were earned for the year for which the 3-NDFL declaration is now being submitted. That is, this is the current amount of income, and not for the previous period.

Well, another small problem, now for subtraction. Out of 2 million tax break subtract all income for three years. The result will be 800 thousand rubles. It is this amount that will be the balance that will be carried over to the next year.

Here the income this year was taken into account, as it will be used in the current declaration when calculating the refund amount. Therefore, next year the deduction will decrease by the amount received. In the example, the deduction for previous years of the declaration is 700 thousand rubles. The amount carried over to the next year is 800 thousand rubles. You should remember the conditions of this task.

You should consider a living example of exactly which lines should be filled in the 3-NDFL declaration. The conditions of the problem remain the same. The income for the previous three years was 300, 400 and 500 thousand respectively.

So, the declaration for the first year is filled out.

The apartment was bought last year, and the deduction for this period is obtained for the first time. In the column “Amount of actually incurred expenses for the purchase of housing”, the amount of the tax deduction is written equal to the cost of the apartment - or 2 million if the cost exceeds this amount.

In the example, an apartment was bought for 3 million. Possible deduction - 2 million rubles.

The size tax base- this is an income for the year - 300 thousand rubles.

The balance of the property tax deduction carried over to the next year is 1,700,000 rubles.

What should the declaration for next year look like?

“The amount of actually incurred expenses for the purchase of housing” - here the number from last year's declaration is repeated.

“The amount of property deduction accepted for accounting for the previous tax period” is a deduction for previous years of the declaration. Once last year the income was 300 thousand rubles, and they received a refund from it, then this number is written here.

“The balance of the property tax deduction transferred from the previous year” is 1,700,000 rubles.

The tax base is 400 thousand rubles. This is the income for the year.

Now it remains to calculate the balance of the property tax deduction, which is carried over to the next year. From the amount of the tax deduction of 2 million rubles, income for previous years is deducted. In this case, it was only 300 thousand rubles. Also, income for the current year is deducted - 400 thousand rubles. As a result, the balance rolling over to the next year is 1 million 300 thousand rubles.

Now the declaration for the third year is being filled. The amount of actual expenses incurred remains the same - 2 million rubles.

The amount of the property deduction accepted for accounting for the previous tax period, is a deduction for previous years of the declaration.

Since last year there was an income of 400 thousand rubles, and the year before last it was 300 thousand rubles, then when these two figures are summed up, 700 thousand rubles are obtained.

The balance of the property deduction carried over from the previous year is 1,300,000 rubles.

The size of the tax base in the current year is the income received for the year - 500 thousand rubles.

It remains to calculate the balance of the property tax deduction, which is carried over to the next year. Again, you need to subtract. From the amount of the tax deduction of 2 million rubles, income for previous years is deducted. This is 700 thousand rubles. And also for the current year - 500 thousand rubles. And the result is a number - 800 thousand rubles.

All subsequent years, the 3-NDFL declaration is filled out according to the same scheme. And so it continues from year to year, until the due tax deduction is fully returned.

In this article, we will learn how to find out the balance of the tax deduction. Let's analyze step by step algorithm. We will answer common questions.

Individuals who buy real estate can get back part of the money spent by filing a tax deduction. The provisions of the Tax Code of the Russian Federation give citizens the right to use the balance of the property deduction when making the next transaction. Today we will talk about how to find out the balance of the tax deduction.

VAT refund when buying a home

Buying a property is an important and desirable step in the life of every family. But this event is always associated with significant financial costs. To support families who decide to improve living conditions and acquire their own housing, the state provides citizens with the right to return part of the money spent.

You can receive tax compensation as when buying a home for own funds as well as in the case of loans. The legislation does not limit the sources of financing: the deduction can be obtained both during registration bank loan, and obtaining a loan from the developer when buying a share in a new building in installments. When using this method of buying a home, the amount of compensation increases to a maximum of 390 thousand rubles. (deduction of 3 million rubles). Also, a person who has entered into a loan agreement is entitled to receive a 100% deduction on the amount of accrued interest. That is, in addition to a refund on the cost of housing, you can also receive a full refund of personal income tax on the amount of interest.

Multiple entitlement to deduction

In the current legislative act ah, one can often come across the concepts of singleness and multipleness of the right to deduction. It is often difficult for a person who is not savvy in matters of legislation and taxation to understand these concepts. We will try to explain everything in a simple, accessible language.

Imagine that you bought an apartment worth 870.330 rubles. (amount less than 2 million). The transaction and ownership rights were executed before 01/01/14. By submitting the necessary documents, you will receive a tax refund of 113.143 rubles. (870.330 rubles * 13%). The following year (after 01.01.14) you bought half of the house at a price of 1.040.502 rubles. Since the first transaction was made before 01/01/14, you cannot receive a deduction when buying a part of the house. This rule applies in accordance with the one-time right to deduction. That is, despite the fact that after the first transaction, the balance of the deduction was formed - 1.129.670 rubles. (2,000,000 rubles - 870,330 rubles), you cannot receive a refund on it.

As for the right to multiple use of the deduction, it arises if the first transaction was made before 01/01/14. For clarity, let's change the above example.
Let's say you bought an apartment after 01/01/14 (cost 870.330 rubles). As in the first case, you received a refund of 113.143 rubles. But, unlike the first example, if you buy half a house for 1,040,502 rubles, you can also make a deduction and get a refund of 135,265 rubles. (1.040.502 rub. * 13%). Thus, according to the results of two transactions, the amount of the used deduction will be 1,910,832 rubles. (870.330 rubles + 1.040.502 rubles) out of a possible 2 million rubles. This means that by purchasing any of the types of residential real estate for the third time, you have the right to issue a deduction for the balance of the amount of 89.198 rubles. (2,000,000 rubles - 1,910,832 rubles) and receive a refund of 11,592 rubles. (89.198 rubles * 13%).

How to find out the balance of the tax deduction: instructions

There are several ways to find out the balance of the tax deduction following the results of the last transaction: a personal appeal to the tax office, obtaining information from the declaration form for the previous year, and also by using the Internet resource of the Federal Tax Service. Let's consider in more detail each of the options.

If you have made an independent calculation of the balance of the deduction, but want to check it, then the easiest way is to personally appear at the tax office at the place of residence. (click to expand)

In the provisions of the legislative act there is no clear algorithm for submitting a request for information on the balance of the deduction, therefore the procedure is carried out in general order, in accordance with the requirements of a particular authority of the Federal Tax Service. In all cases, the document required to provide is a passport. Your personal presence is also required. Additionally, employees of the Federal Tax Service may request the completion of an application for obtaining data on the deduction. The response time is set individually in each fiscal service body and, as a rule, is 14 calendar days (2 weeks), but should not exceed 30 days.

Method number 2. Getting information from the declaration.

Method number 3. Use of the electronic resource of the Federal Tax Service.

Recently, the electronic method of filing documents for a deduction is gaining more and more popularity. This is not surprising, because this method has obvious advantages:

in order to send documents, you need only a few minutes;
you do not need to visit the tax office to process the deduction;
immediately when filling out the forms, the system will indicate errors that you can immediately correct;
You can make a withdrawal at any time convenient for you.

In order to get information about the balance of the deduction via the Internet, follow the following algorithm:

Step 1. Register on the FTS website.
If you do not have registration on the website of the Federal Tax Service, and you submitted the initial declaration for a tax refund personally (on hard copy), then you should go to the tax office with a passport and TIN (see → ). Based on the documents provided by the Federal Tax Service, your registration in the taxpayer database will be carried out.

Step 2. Generate an electronic key.
Follow the link https://lkfl.nalog.ru/lk/ and generate the electronic key you need to sign documents and send declarations. To generate a key, follow the link "Profile - Obtaining an EDS certificate" (key type - "The electronic signature key is stored in the secure system of the Federal Tax Service of Russia"). Next, you need to enter information about yourself (name, TIN, address), as well as generate an access password.

Step 3. Get information about the balance of the deduction.

After the EDS key is generated and the access password is created, you can use all the services of the Personal Account. During the initial registration, information about the balance of the deduction can be found using the menu " Feedback". By clicking on the link, you can make a question to the representative of the Federal Tax Service in free form (“Please provide information on the amount of the balance on the property deduction in order to receive return of personal income tax when buying an apartment. Please direct the amount of the deduction to email address ________»).
If the initial declaration was sent by you through your Personal Account, then you can check the balance of the deduction in the electronic form of the document in the tab "Personal Income Tax and insurance premiums- Declaration 3-NDFL" (page "I", line 210).

Mortgage balance

The Tax Code provides for the right of citizens to receive a deduction when applying for a mortgage loan. In addition to the main amount of compensation (in the general order - up to 260 thousand rubles), you can return personal income tax, calculated from the amount of accrued interest. However, as in the situation with the deduction for housing bought with your own savings, processing a return on a mortgage has its own nuances.

They are as follows: (click to expand)

if you have issued a mortgage before 01/01/14, then you can return the tax on the entire amount of accrued interest (tax deduction is equal to 100% of the interest amount);
if the loan was received after 01/01/14, then the amount of interest deduction for you is limited to 3 million rubles, that is, you can compensate for a maximum of 390 thousand rubles.

The balance of the deduction mortgage loans determined in a general way. The amount of the deduction received from previous transactions is deducted from the total limit (2 million rubles). When calculating, all deductions received are summed up, including those received when buying a home with your own funds. The indicator of the balance of the deduction from the cost of housing purchased on credit can be viewed in line 2.10 of sheet "I".

As for the balance of the deduction for accrued interest, they are displayed in the declaration only in case of buying a home after 01/01/14. If the ownership of real estate is registered earlier than the specified period, then an unlimited right of deduction applies to interest, which means that it is not necessary to calculate the balance. For objects purchased after 01/01/14, the balance of the deduction is displayed in line 2.11 of the "I" sheet. If you have not saved the previous declaration, then you can receive the balance amount from the tax office by personally visiting the Federal Tax Service or by submitting a request through the Personal Account on the electronic resource of the fiscal service.

How to find out the balance of the tax deduction: questions and answers

Question #1. Is it possible to find out the balance of the deduction using electronic calculators that are posted on Internet sites?

Answer: You can calculate the balance of the deduction using the calculators of various commercial sites. However, complete and reliable information on the deduction can only be provided by a representative of the Federal Tax Service and confirmed by the data of the tax return.

Question #2. Are deductions for tuition and housing purchases summed up? How to calculate the balance for a citizen who bought a house during the year and incurred the cost of educating his daughter?

Answer: The return of personal income tax on education and when buying a home refers to different categories deductions, each with its own limit. As part of the cost of training, a citizen can return no more than 6,500 rubles. during the year (deduction of 50,000 rubles per year for each child). As for the property deduction, its balance is calculated separately, based on the total limit of 2 million rubles. (for all real estate acquired by a citizen during his life).

Question #3. During the year, a citizen made 2 transactions for the purchase of housing (acquired ½ of a house and a room in communal apartment). Is it necessary in this case to submit 2 separate declarations and calculate the amount of the deduction balance for each?

Answer: A person who has made 2 transactions during the year can submit one declaration for the period indicating total amount deduction and balance following the results of 2 transactions.

To date, many individuals have a deduction for previous years that they have not yet been paid. How to calculate the amount of residual material compensation due to the taxpayer as a personal income tax refund for a particular type of expense will be described in this article.

The maximum discount limit is 2,000,000 rubles. In cases where the value of a property object is more than two million, the applicant for a deduction under the law can only count on compensation equal to 13% of the maximum allowable limit - 260,000 rubles.
The deduction limit is 3,000,000 rubles. Many individuals, due to high real estate prices, take out a mortgage or some other type of loan. In this situation maximum amount, by which you can reduce the size of your tax base, is three million rubles, and the amount of compensation is 13% of it, which is 390,000 rubles.
Innovations 2017. As you know, the tax rebate, which is related to the acquisition of property objects, can be received even after many years from the date of its purchase. In 2017, it is allowed not only to return money for old expenses on property, but also to independently choose the date of their receipt. For example, by returning part of the money in 2019, the taxpayer may receive the balance not in subsequent years, but even after several years.

Example of determining the remainder

Consider the following situation: a certain Andrei Petrovich Novikov became the owner of an apartment, the cost of which is 3,500,000 rubles. For the last ten years, he paid the same amount for personal income tax - 8,500 rubles. The amount of the deduction in this case is 260,000 rubles, since the price of the apartment is much more than two million rubles.

Thus, after registration of the reduction in the size of the taxable base for the purchase of a property object, Andrei Petrovich will first be credited with 8,500 rubles. Then next year, and also in each subsequent year, he will receive the same amount until he is paid 260,000 rubles.

The deduction that will remain after the accrual of 8,500 rubles for the first year will be equal to - 251,500, for the second year - 243,000 (251,500 - 8,500), for the third - 234,000 and so on.

How to calculate deduction for previous years

The algorithm for calculating the deduction for previous years is quite simple. In this regard, absolutely every taxpayer can cope with the calculation of the amount of the balance of the tax rebate. To implement this procedure, you must perform a number of the following steps:

Define the exact amount deduction that has already been issued. To begin with, an individual should sum up all the monetary compensation that he has already received so far. For example, if for the last three years the taxpayer has been transferred 5,000 rubles each, then the total amount of compensation received will be 15,000 rubles.
Subtract from the original amount of the deduction the amount already issued. Out of total size monetary compensation recorded in the tax return as a deduction, it is necessary to subtract the amount that has already been transferred to the taxpayer on bank card. Thus, if the total amount of the tax credit is 45,500 rubles, and for this moment an individual has already been issued 15,000 rubles, then the balance is 35,500 rubles.

How to find out the deduction for previous years

Sometimes it happens that for some reason some taxpayers make mistakes when calculating the tax credit due to them for previous years. To eliminate the possibility of incorrect results, you can not do the calculations at all, but simply come to the tax office and ask for information regarding the exact amount of the balance.

However, it is not necessary to apply for information of this kind to any tax service, but to the one that is located at the place of registration of a person who wants to know the amount of the deduction for previous years.

You can follow the progress of the verification of the declaration and the decision on payment in the Taxpayer's Personal Account on the website tax.ru, in the "Taxpayer Documents - Electronic Document Management" section. Ways to gain access to the Taxpayer's Personal Account are described on the website of the Federal Tax Service. According to the law, the tax service has three months to check the submitted declaration and documents. Based on the results of the audit, a decision is made to grant a tax deduction. After receiving the decision, you need to contact the Federal Tax Service with an application for the transfer of funds to the account, indicate the bank and account number. Transfers will be received within a month from the date of application to the IFTS. In order to make it convenient to control the process of checking the declaration, you need to register in your personal account on the official website tax service.

How to find out the balance of the tax deduction for an apartment

In addition to the main amount of compensation (in the general order - up to 260 thousand rubles), you can return personal income tax, calculated from the amount of accrued interest. However, as in the situation with the deduction for housing bought with your own savings, processing a return on a mortgage has its own nuances.

They are as follows:

if you have issued a mortgage before 01/01/14, then you can return the tax on the entire amount of accrued interest (tax deduction is equal to 100% of the interest amount);
if the loan was received after 01/01/14, then the amount of interest deduction for you is limited to 3 million rubles, that is, you can compensate for a maximum of 390 thousand rubles.

Please note that when determining the amount of the deduction, the decisive factor is the date of registration of the ownership right and the fact that the apartment was received according to the acceptance certificate.

Find out the status of a tax deduction

home
Tax deduction

In this article, we will learn how to find out the balance of the tax deduction. Let's analyze the step-by-step algorithm. We will answer common questions.

Important

Individuals who have bought real estate can recover part of the money spent by filing a tax deduction. The provisions of the Tax Code of the Russian Federation give citizens the right to use the balance of the property deduction when making the next transaction.

Today we will talk about how to find out the balance of the tax deduction. Return of personal income tax when buying a home Buying a property is an important and desirable step in the life of every family.

Attention

But this event is always associated with significant financial costs. In order to support families who decide to improve their living conditions and acquire their own housing, the state provides citizens with the right to return part of the money spent.

Tracking the progress of the tax return check in your personal account

Believe it or not, this is a wonderful gift from the state at the moment when you bought an apartment. There are deductions not only for the purchase of an apartment, but in this article I will only talk about them. After all, the cost of buying an apartment (building a house), repairing, etc., probably took almost all your free money. How to get the rest of the property deduction When buying residential real estate, individuals can receive a property tax deduction in the amount of the expenses incurred, but not more than 2 million rubles (subclause 2, clause 1, article 220 of the Tax Code of the Russian Federation). If during the first period (year) the deduction is not fully used, then its balance can be carried over to the following years. At the same time, re-submission of documents confirming the right to such is not required.

How do I know when the tax deduction for an apartment will be transferred?

This instruction has been drawn up for those who decide to save their personal time and arrange their social (treatment, training) or property deduction(for the purchase of an apartment, room or house) via the Internet. For these purposes, the tax was created Personal Area, in which you can submit your declaration online, confirming the data indicated in it with scanned copies required documents. Where and how to do it right? Read about this and more below.

1 step First of all, you need to go to the website of the personal account of the tax service: https://lkfl.nalog.ru/lk/ By clicking on the link, you will be taken to the authorization page. How to enter your personal tax office? You have 2 options:

It is necessary to apply to any FTS.
You must have your passport and your TIN with you (you can copy or original).

Find out about the status of the 3-NDFL declaration check and tax refund.

The maximum period for paying a tax deduction for an apartment and other acquired property is 3 calendar months, after this period the money should be credited to your account from the tax service, you can control this process by registering in your personal account on the website of the tax service of Russia. In our tax office, they say that three months are allotted for checking the 3-NDFL declaration and the documents attached to it, and for the fourth they are transferred.

Although in practice, some came out faster. And of course, you can independently check your account online, to which the deductions should be transferred. Please note that you can return the tax for the purchase of an apartment both through the employer and through the tax service. If you choose the second method, everything about everything will take about 3 months.

How to find out your tax balance

After "Identity Confirmation" you will be able to use account go to your personal account. Step 2 After entering your personal account, the first thing you need to do in order to be able to issue a tax deduction through your personal account is to receive a certificate of the electronic signature verification key. With this key you will sign a set of documents that you will attach at step 10. To do this, in the upper right corner, click: profile. Step 3 Next, click: obtaining a certificate of the electronic signature verification key. Step 4 On the key creation page, you choose one of two methods, you will see their differences in the picture:

The electronic signature key is stored on your workstation
The electronic signature key is stored in the secure system of the Federal Tax Service of Russia.

Step 5 I recommend using: The electronic signature key is stored in a secure system of the Federal Tax Service of Russia.
Citizens who have submitted an income declaration in the form of 3-NDFL to the tax office in order to receive a social or property tax deduction can use the Internet service of the Federal Tax Service of Russia "Personal account of the taxpayer for individuals" to clarify the status of the check tax document. We remind you that maximum term verification of the tax return is 3 months from the date of its submission to tax authority. After the verification is completed, in the “3-NDFL” section of the electronic resource, a message will appear on the results: “A decision was made to provide a tax deduction” indicating the confirmed amount of the deduction or “A decision was made to refuse to provide a tax deduction”. The funds are returned to the taxpayer to the personal account specified in the application, which can be submitted along with the tax return.

Where can I see the balance of the tax deduction on the tax website

The Federal Tax Service has developed the Internet service "Taxpayer's Personal Account for Individuals" to facilitate informing its taxpayers. Now it is possible to instantly and easily find out about all transactions related to your taxes, close your tax debt via the Internet without leaving your home, communicate with the tax office and track the status desk audit tax return form No. 3-NDFL.

Users who have completed a 3NDFL declaration for any tax deductions can find out the status of their tax refund application and the results of a desk review. tax audit. The section contains information about the registration number, the declaration you submitted, the start and end dates of the desk audit, the stage of the desk audit “Started” or “Completed” and the registration date with the Federal Tax Service.

When tax return will be tested, within a month, the amount of overpaid tax is transferred to the account of the taxpayer indicated in the application. A taxpayer can check online the status of a desk audit on the website of the tax service in their personal account by going to the FL / 3-NDFL income tax tab. On the same page, just below, you can see information on the return of the amount of tax to the taxpayer's account.

By clicking on the link, you can make a question to the representative of the Federal Tax Service in free form (“Please provide information on the amount of the balance on the property deduction for receiving a personal income tax refund when buying an apartment. Please send the amount of the deduction to the email address”). If the initial declaration was sent by you through your Personal Account, then you can check the balance of the deduction in the electronic form of the document in the tab “Individual income tax and insurance premiums - Declaration 3-NDFL” (page “I”, line 210).
Mortgage deduction balance The Tax Code provides for the right of citizens to receive a deduction when applying for a mortgage loan.

If, according to an extract from Rosreestr, you received an apartment before 01/01/14, then the amount of the deduction for you is unlimited. Read also the article: → “Tax deduction when buying an apartment in a new building in 2018” The rest of the deduction for mortgage loans is determined in the general manner.

The amount of the deduction received from previous transactions is deducted from the total limit (2 million rubles). When calculating, all deductions received are summed up, including those received when buying a home with your own funds.

The indicator of the balance of the deduction from the cost of housing purchased on credit can be viewed in line 2.10 of sheet "I". As for the balance of the deduction for accrued interest, they are displayed in the declaration only in case of buying a home after 01/01/14.

Enter the password, press the button: sign and send. Step 16 Next, you will receive a notification that the declaration has been signed and sent to your IFTS. In the upper right corner you can see the individual number of the sent declaration. This means that the declaration and supporting documents have been successfully sent. Step 17 If you want to control what is happening with your declaration, in what form it has reached the tax office, then you need to go to the section: Declaration in the form 3-NDFL (see step 8-9). Below you see the section my declarations. After there is a status with a green checkmark and the phrase: “receipt of admission received”, you can be sure that the set of documents has reached the IFTS. Step 18 After the declaration has reached the IFTS (in this case, 5040 - tax office in Ramenskoye and nearby territories), you can track the progress of your desk audit online.

How do I know when the tax deduction for an apartment will be transferred?

If the taxpayer has lost his login and password, it is not difficult to restore them by contacting the FTS office again with the same documents as during registration. Secondly, you can enter the "Personal Account" using the Universal electronic card(more precisely, attached to it electronic signature).
You can get an electronic signature in one of the certification centers (as a rule, their function is performed by regional branches Sberbank or other EDS issuing points). One of the advantages of the second method is that you can set and change the password yourself.

Both ways to enter the Taxpayer's Personal Account are free. Now in Russia there are about 2 million UEC holders. Online services similar in purpose to the "Personal Account" of the Federal Tax Service are the "Gosuslugi" portal, the database of the Service bailiffs, as well as the service "Find out your debt", also owned by the Federal Tax Service.

Remaining property tax deduction

This means that by purchasing any of the types of residential real estate for the third time, you have the right to issue a deduction for the balance of the amount of 89.198 rubles. (2,000,000 rubles - 1,910,832 rubles) and receive a refund of 11,592 rubles. (89.198 rubles * 13%). How to find out the balance of the tax deduction: instructions There are several ways to find out the balance of the tax deduction following the results of the last transaction: a personal appeal to the tax office, obtaining information from the declaration form for the previous year, and also by using the Internet resource of the Federal Tax Service.
Let's consider in more detail each of the options. Method number 1. Data request to the Federal Tax Service. If you have made an independent calculation of the balance of the deduction, but want to check it, then the easiest way is to personally appear at the tax office at the place of residence.

How to find out the balance of the tax deduction for an apartment

Attention

When buying an apartment To get the balance, you need to subtract the amount of all tax deductions (compensations) from the total amount of the deduction. For example, the previous amount of the deduction was paid in 2016 from 1.2 million rubles.

rubles.

Important

The citizen received 156 thousand rubles. On this amount, he must first pay income tax. He will be able to receive the rest only from 800 thousand rubles.

Then the citizen buys land plot for 1 million rubles. The balance of the deduction is 104 thousand rubles, which are paid from 800 thousand rubles.
rub. Thus, the amount of the deduction that has been transferred to the citizen since 2017 is 800 thousand rubles. From it, the state will pay a citizen for the purchase of land 104 thousand rubles.
rubles.

The mortgage credit deduction can only be used if the individual has exercised the right to compensation for the purchase of housing under cash. Those. first, the applicant must fully exhaust the limit of 260 thousand rubles.

Find out the status of a tax deduction

Info

How to find out the status of a tax deduction

In any case, you will need to wait for the date when 3 months have passed (90 days, taking into account public holidays) from the date of filing, this procedure is regulated by law. This is how we sent our declaration without going to the tax office and without wasting time in line. cash. Submitting an application with details for a tax refund The button for submitting an application for a tax refund becomes active after the verification status becomes: completed. To do this, we perform step 8 again, find our check, scroll down the page, and find the button: generate a return application. We fill in the application. Your task is to fill in only the details in last section: the specified amount must be transferred to the account using the following details.
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If a citizen uses the balance on the purchase of housing, then it makes no sense to indicate in the declaration the balance that he may have after paying the mortgage, especially when the deduction was used by the spouse to pay off a loan for shared real estate. You can start using the interest refund immediately after receiving a cash deduction for the purchase of a home, but only when the amount of income tax paid allows you to count on a refund.

Mortgages can offset 13% of the total interest, which is possible if income tax has been paid on this amount. If housing was purchased at a lower cost, for example, a lower price is indicated in the contract, but in reality it is twice as much, then the deduction for interest can be issued only for the amount of housing purchase specified in the contract. Rollover Deduction rolls over automatically.

How to find out the balance of the property deduction in the personal account of the tax service

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This instruction was drawn up for those who decided to save their personal time and arrange their social (treatment, education) or property deduction (for the purchase of an apartment, room or house) via the Internet. For these purposes, a personal account was created by the tax authorities in which you are in you can submit your declaration online, confirming the data indicated in it with scanned copies of the necessary documents. Where and how to do it right? Read about this and more below. 1 step

First of all, you need to go to the website of the personal account of the tax service: https://lkfl.nalog.ru/lk/ By clicking on the link, you will be taken to the authorization page. How to enter your personal tax office? You have 2 options:

It is necessary to apply to any FTS.
You must have your passport and your TIN with you (you can copy or original).

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