Property tax deduction application. How to apply for a property deduction

Russian legislation provides individuals with tax benefits in the form of various deductions.

One of these deductions is property deduction, it is provided when purchasing residential real estate and is an amount that will not be taxed, or the taxpayer will be refunded the amount previously paid by him as personal income tax.

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The property deduction can be obtained in two ways, at the place of work and at the tax office.

You can apply for the last three years. For this, a declaration is drawn up in the form of 3-NDFL, which indicates all income received by the taxpayer for the specified period. And a package of documents is collected confirming the right to receive a deduction.

All these documents must be submitted to the tax office at the place of residence, no matter where the property is located.

You can submit documents during the whole year following the one indicated in the income tax return. In this case, the date of April 30 does not apply.

Together with documents submitted deduction statement.

Taxpayer the deduction amount will be refunded equal to the tax paid, no more, if it does not cover the entire amount due to him, then the documents are submitted for the next year again. And so on until the entire amount of the deduction is returned.

You can submit documents and an application in several ways:

• submit in person to the tax office;
• send by registered mail with notification;
• submit to in electronic format through your personal account.

In practice, this means that with the accrued wages personal income tax will not be withheld.

This also requires submit documents to the tax... The package of documents will be the same as when receiving a tax deduction, with the exception of the 3-NDFL form, which in this case is not needed.

If, after submitting the documents, the tax authorities make a positive decision, then the taxpayer a notification is issued that he can receive a deduction from the employer.

There is also no time limit for the submission of this package of documents, but it is more expedient submit it as much as possible earlier for the following reasons:

• the decision is made within 30 days;
• the issued notice is valid only for the calendar year in which it was issued.

Regardless of where an individual will receive a deduction, an application for its provision must be attached to the package of documents.

The application is drawn up on a special form, which can be downloaded from the website of the tax office or filled out on the spot when submitting documents in person.

It contains the date that corresponds to the actual submission of the package of documents.

The amount of the deduction, which must be indicated in the application, will change every year and equal the remainder of the deduction. That is, the amounts already received will need to be deducted from the initial deduction.

In the application for a deduction from the employer, the same information is indicated, as well as the desire of the taxpayer to receive a deduction at the place of work, and the name and TIN of the employer are indicated.

To the application for the provision of property deduction a package of documents is being collected, which confirms the right to receive the deduction and which will indicate the amount of the deduction.

This package includes:

All documents, except for the 2-NDFL and 3-NDFL forms, are submitted in the form of copies certified by the submitter.

Also, if the documents are submitted in person, then just in case you need to have their originals with you.

In order to receive a notification that will allow you to receive tax deduction the employer needs to fill out an application.

There is a special form for this application, the form of which can be downloaded above.

It indicates the following information:

• to which department of the tax office it is sent;
• Full name of the taxpayer, his passport data, address and telephone number;
• the exact address of the property for which the deduction will be provided;
• data of the tax agent - the employer from whom the deduction will be received;
• the year in which the deduction began, regardless of how it was obtained.

When submitting documents for a deduction, you need to pay attention to the correctness of filling out and processing all documents, otherwise, the deduction will be refused and you will have to submit the documents again.

The rules for compiling this document are described in the following video tutorial:

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By purchasing an apartment, any citizen of the Russian Federation can, according to the law, claim compensation for the costs incurred. To get it, you need to send a list of documents and a declaration proving the right to receive a tax deduction to the district tax department in the place of residence. Upon the return of personal income tax for the acquired real estate, an application of a certain format must be submitted.

Methods of obtaining

The legislation states that the taxpayer has the opportunity to reimburse the tax deduction on real estate in two ways:

• At work, by registering the employer with a relying reduction in the tax base. It is provided already in the year of purchasing an apartment or other real estate and drawing up documents on its registration.
• In the district inspectorate of the Federal Tax Service, the closest to the place of residence, you can initiate the receipt of money for the return of tax, which has already been withheld from income, from federal budget funds. This can be done and received only after the closing of the reporting period - in the next calendar year.

A refund of previously paid personal income tax can only be received by bona fide taxpayers who do not have arrears in paying any taxes and duties. If there are such debts, the tax authorities can first send the money owed to pay them, and transfer the remainder to the applicant.

Tax incentives are provided for actions in the acquisition of residential space, indicated in article 220 of the Tax Code:

• Payments made for the purchase or construction - in the amount of no more than 2,000,000 rubles. This limit can be summed up over several objects. The cost of repairing an apartment with a "rough" finish is allowed to be included in the total amount of the property deduction, when this item is initially included in the contract for the purchase of housing.
• Interest losses on a mortgage loan - limited to amounts not exceeding 3 million and applies only to a single dwelling or plot of land.

Refund of paid tax

The possibility of obtaining tax benefits appears after the purchase of an apartment, house, land plot and other real estate object. This fact is confirmed by the information provided by f. 3-NDFL. Therefore, an application for the provision of a property tax deduction is not submitted separately to the tax authorities.

Why a statement is needed

If during the check it is confirmed that the taxpayer has a legal right to receive property compensation when buying an apartment, then an application for refund of personal income tax... This requirement is specified in article 78 of the Tax Code of the Russian Federation.

Together with the application for the return of personal income tax when purchasing a home, documents are submitted:

• information on f. 3-NDFL;
• certificate from work on income 2-NDFL;
• documents on registration of property rights;
• contract of sale;
• agreement on mortgage with a bank;
• receipts of payment for the transaction for the purchase of housing;
• documents confirming the payment of mortgage interest;
• receipts, acts of completed work, contracts for the purchase of building materials from third organizations - when an apartment is bought with a "rough" finish.

Difference from previous forms

Since March 31, 2017, by order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8 / 182, another application form for the return of personal income tax has been approved and put into effect. It will remain in effect until new changes are made.

The application form for the return of personal income tax for 2019 now consists of three sheets, with fields where information is entered. At the end of the last sheet there is an explanation of how to fill it out. The new kind form adapted for automated processing... Previous form of applications from individuals canceled by the same order.

Filling procedure

The first sheet of the 2019 application form for the return of personal income tax when buying an apartment includes information about the taxpayer, the code of the fiscal unit, the basis for the return of income tax when buying an apartment (in this case, article 78 of the Tax Code of the Russian Federation). Further, the amount of tax to be refunded and the estimated tax period for which the refund will be made is indicated in numbers. It is necessary to indicate the number of sheets of the submitted form and sheets of the annex to it.

In the lower left square, point 3 is indicated, the surname, name, patronymic of the taxpayer, telephone number and the date corresponding to the date of submission of this information to the inspectorate are indicated.

The right square is left to be filled in by an employee of the fiscal department.

The second sheet of the application for a tax refund when buying an apartment contains information about the applicant's current account for crediting money and about the bank in which it is open. First, the TIN, surname and initials of the citizen are indicated, serial number sheet.

Further, information about the bank and the current account for transferring the refundable tax amount is entered. It is obligatory to indicate the correspondent account and BIK of the bank. Then the current account, last name, first name, patronymic of the recipient, the details of his passport.

To exclude possible misunderstandings with the transfer of money, it is recommended to clarify with the bank and get the account details in printed form.

The third sheet contains information about the taxpayer and his passport data. If the TIN of the submitter was indicated on the second sheet, then this page can be left blank. But it is better not to be lazy and still draw up the document completely.

It is always possible to consult the district FTS on how to fill out an application for the return of personal income tax.

Application methods and return times

The transfer of an application for the return of personal income tax to the tax authorities is possible in several ways:

• in person at the district inspectorate of the Federal Tax Service at the place of residence;
• send by mail a completed application for the return of personal income tax;
• on the website of public services using a secure electronic key;
• through a trusted person;
• in electronic format from personal account taxpayer on the official website of the IFTS.

When submitting information about the benefit through the electronic cabinet, you only need to enter information about the account, the details of the bank where it is open, the rest of the items are generated automatically.

Template for design paper carrier applications for the return of personal income tax when buying an apartment are downloaded on the website of the tax authorities.

Tax authorities check the submitted information according to f. 3-NDFL three months. If the result of the check is positive, the taxes paid will be refunded in one month.

Another way to get a tax deduction when buying an apartment is to register it at work, in the place where the main income is received.

Terms of provision

You can apply for a job for a property deduction already in the year of the purchase of the property. To do this, it is necessary to present a declaration, a certificate f. 2-NDFL and other documents proving the expenses for the purchase and renovation of the apartment.

In such circumstances, a separate application for a notice of entitlement to property deduction there is no need to submit. Information f. 3-NDFL by the fiscal authorities is equated to it.

The term for consideration of a property declaration for a preferential deduction is limited by law to three months. If there is a positive decision, the IFTS will issue a notification confirming the right to property tax deductions.

Procedure for obtaining a deduction

With this notice and an application for a property deduction in the name of the employer, you must apply to the job for its registration. The accounting department makes a decrease in the tax base for the employee, even if the employee brought the application in the middle of the year.

If the due benefit is not fully used in the passing year, it can be realized in future years. At the same time, every year it will be necessary to receive a notification from the Federal Tax Service. It is not necessary to submit an application for a tax deduction for the purchase of an apartment in such circumstances.

There are circumstances when housing is purchased in parts by several people. Then, in addition to the standard set of documents confirming the purchase and registration of real estate, an application is submitted to the tax authorities for the distribution of the property tax deduction among the holders of shares. When a positive decision is made, the parties are issued a notification on the amount of the granted property benefit. Each party submits it to the accounting department for its work to formalize a reduction in the tax base.

In the case of buying an apartment or other real estate object, there is a real possibility of returning the spent own funds... This is a very significant saving for the new settler's budget. You just need to decide how to get a property deduction benefit: at work in this year by reducing the taxable base or through the Federal Tax Service Inspectorate to collect tax refunds from the budget.

The state allows its citizens to receive a tax deduction when buying an apartment. This preference is the indirect participation of the authorities in the costs of improving housing conditions citizens. Thus, a certain part of the money is returned to the home buyer from the budget.

In 2014, the rules for obtaining a deduction changed. They have become more flexible and taxpayer friendly. We will analyze how to issue a property tax deduction in 2018. Who is he entitled to and to what extent.

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What it is

Property preference is a privilege for calculating personal income tax (PIT).

It is provided by:

1. citizens Russian Federation who are residents, that is:
   • lives in the country for at least 183 days a year;
   • deducts income tax at a rate of 13%;
2. who have spent funds on the acquisition of property:
   • apartments;
   • at home;
   • target land plot for housing construction;
3. who built a house at their own expense.

Attention: the benefit is also due to the costs:

• for home decoration (if it is indicated in the purchase and sale agreement that it is not there);
• to pay interest on a mortgage.

Sample application

Who provides

You can apply for a tax reduction in two instances:

• to the department of the Federal Tax Service (money will be returned to the account);
• to the employer (will stop withholding income tax).

Features of obtaining a deduction

In connection with amendments to the rules for granting property preferences, its receipt depends on:

• the date of the acquisition of the property;
• the method of its registration;
• the fact of using the preference until 2014.

General rules for the accrual of property tax relief are as follows:

1. The limit of the amount to be claimed is 2 million rubles:
   • if the property is registered after 2014, then each of the spouses is granted:
     • the maximum amount for a family is 4 million rubles.
2. The annual preference is limited to the amount of the accrued income tax.
3. It is allowed to claim the right to a property benefit:
   • once per item purchased before 2014;
   • by issued later:
     • until the limit is exhausted;
     • for an unlimited number of objects.
4. Loan interest is compensated for only one apartment:
   • the limit is 3 million rubles;
   • on a mortgage taken before 2014 - excluding restrictions;
   • after - until the full amount of the preference is received (3 million rubles x 13% = 390 thousand rubles).

Example 1

In 2015, Ivanov bought an apartment for 3 million rubles. He applied for a property preference:

1. Annual income: 40,000 rubles. x 12 months = 480,000 rubles .
2. Income tax: 480,000 rubles. x 0.13 = 62,400 rubles.
3. The amount of deduction for the purchase: 2,000,000 rubles. x 0.13 = 260,000 rubles .
4. Thus, in 2016, Ivanova will be taken into account 62,400 rubles.
5. A citizen can claim a benefit for the balance in 2017 and subsequent years: 260,000 rubles. - 62 400 rbl... = RUB 197 600
6. If the original conditions are preserved, the refund will continue: 260,000 rubles. / 62 400 rub. = 4.17 years

Important: preference is provided only with personal income tax paid at a rate of 13%.

How to get a deduction

In order for a part of the spent funds to be returned to the account, you must perform the following actions:

1. Collect documents, including confirming:
   • spending;
   • ownership of the object.
2. Fill out an application (download a sample).
3. Provide the package to the FTS branch at the place of residence.
4. Wait until all information is checked:
   • no more than 90 days.
5. Receive notification of the decision:
   • will be sent within 10 days from the date of acceptance.
6. Write a request for transferring preferences to an account (download a sample).
7. Wait for the transfer:
   • will arrive within 30 days.

What papers to collect

The list of documents depends on the type of costs. The main package includes (everyone needs):

• copy of the passport of a citizen of the Russian Federation;
• 3-personal income tax declaration;
• certificate of income in the form of 2-personal income tax (issued by the administration of the enterprise).

Proof of ownership and costs:

When applying for a deduction for the payment of interest on a mortgage, you must additionally include in the package copies:

• loan agreement;
• bank statement on the amount of interest paid;
• payment schedule.

How to write a statement

A special application form for obtaining a preference for property has not been developed. The document can be handwritten or printed. It should include the following data:

1. full name of the tax authority;
2. position, surname and initials of the chief;
3. your data:
   • FULL NAME ;
   • registration address;
   • information from the passport, including the time and place of issue;
   • TIN;
   • contact number;
4. essence of the request:
   • "Make property tax deductions";
5. for what:
   • "In connection with the acquisition (indicate the name of the object)";
   • “For payment of interest on a mortgage loan”;
6. for what period (indicate the year);
7. list of attached documents;
8. signature and date.

Application for receiving funds

After making a positive decision, you will have to fill out an application for a refund. It indicates:

1. in the header the same information as before;
2. the essence of the application is reduced to a request to transfer the deduction to the account:
   • refer to paragraph 6 of Article 78 of the Tax Code;
   • specify the details;
   • write the year for which the return takes place (as in the previous application);
3. below you should enter the details of the enterprise - employer:
   • name (according to registration documents);
   • address;
   • TIN or KPP;
   • OKTMO;
4. date, signature.

Statute of limitations

According to legislative norms, the preference is granted for the last three years. This rule applies to non-working pensioners:

• they can apply minus the period when income tax was still paid;
• only three years are counted.

To whom the money will not be returned

Regulatory requirements for spending budget funds are strict. Therefore, not all citizens will be able to take advantage of property preferences. She is not supposed to:

• those who have reached the limit:
  • by amount;
  • by the number of requests;
• people who have bought property from related persons:
  • relatives (parents, children and others);
  • employers and others.
• citizens who do not deduct 13% of their income to the budget.

For example, you cannot demand a refund if the apartment was purchased using maternity capital.

How to get a preference through an employer

There is a second option for obtaining benefits. The employer can return taxes. He will stop deducting them from wages. This requires:

1. Collect documents.
2. Send them to the Federal Tax Service, indicating the method of obtaining funds - at the place of work.
3. Wait for the end of the check:
   • up to 30 days.
4. Receive a notification and take it to the accounting department:
   • you will have to write a statement about taking into account benefits when calculating salaries.
5. The accountant will no longer withhold income tax until:
   • exhaustion of the amount specified in the notification;
   • end of the year.

Attention: when choosing this option for obtaining a property benefit, you do not need to include in the package of documents:

• 3-personal income tax declaration;
• income statement.

Advice: you can contact all employers if the amount of the deduction allows.

Example 2

Petrov bought an apartment in 2016 from the accumulated funds. Paid 2 million rubles.

1. Tax deduction:
   • RUB 2 million x 0.13 = 260,000 rubles. (maximum).
2. The citizen decided to receive money through the employer:
   • filed everything necessary information to the department of the Federal Tax Service;
   • received a notification and passed it on to the accounting department in January 2017 year.
3. Refunds are calculated as follows:
   • the salary is 45,000 rubles. ;
   • income tax: 45,000 rubles. x 0.13 = 5 850 rubles .
   • For 2017, Petrov will be returned: 5,850 rubles. x 12 months = RUB 70,200
   • Remainder: 260 000 rub. - 70 200 rub... = 189 800 rubles .
4. You will have to apply for them additionally in 2018.

Example 3 (retired)

1. Working pensioner Myshkina bought a house with land in 2017. She paid 1,750,000 rubles. A woman has the right to receive compensation in the amount of: 1,750,000 rubles. x 0.13 = 227,500 rubles .
2. She applied to the department of the Federal Tax Service with an application for a refund for 2016, 2015 and 2014.
3. An annual income tax of 31,200 rubles was collected from her. : for three years: 31,200 rubles. x 3 years = 93,600 rubles.
4. Therefore, she can expect to receive a refund in the specified amount.
5. The remainder is: 227 RUB 500 - 93 600 rbl... = RUB 133 900 .
6. A pensioner can apply for it in subsequent periods.

Watch the video on tax deduction

Citizens of the Russian Federation who are tax residents, have the right to provide a tax deduction not only when contacting the tax authorities, but also when contacting an employer. This article will allow you to understand the mechanism for obtaining a tax deduction and will help you draw up an application for a deduction from a tax agent.

Who is the tax agent?

According to Art. 24 of the Tax Code of the Russian Federation Tax agents are persons who are entrusted with the responsibilities of calculating, withholding from a taxpayer and transferring taxes to budget system Russian Federation .

In our case, both physical and legal entities acting as an employer, obliged to produce:

• calculus;
• retention;
• transfer of personal income tax.

The duty of tax agents is ( clause 3 of Art. 24 of the Tax Code of the Russian Federation):

• correct and timely calculation, withholding from Money paid to taxpayers and transfer of taxes to the budgetary system of the Russian Federation to the corresponding accounts of the Federal Treasury;
• written communication to tax authority at the place of its registration about the impossibility of withholding tax and about the amount of the taxpayer's debt within one month from the day when the tax agent became aware of such circumstances;
• keeping records of income accrued and paid to taxpayers, taxes calculated, withheld and transferred to the budgetary system of the Russian Federation, including for each taxpayer;
• submission to the tax authority at the place of its registration of the documents necessary to exercise control over the correctness of the calculation, withholding and transfer of taxes;
• within four years, ensuring the safety of documents necessary for the calculation, withholding and transfer of taxes.

How can a tax deduction be carried out by a tax agent?

In accordance with clause 8 of article 220 of the Tax Code of the Russian Federation, property tax deductions can be provided to the taxpayer before the end of the tax period when he applies with a written application to the employer, provided that the taxpayer's right to property tax deductions is confirmed by the tax authority.

In the event that a taxpayer works for several employers, he has the right to receive a tax deduction from one or more employers ( Clause 8 of Article 220 of the Tax Code of the Russian Federation).

An employer's tax deduction is provided by not withholding personal income tax from the employee's income.

Example:

Locomotive driver P.P. in 2016, he had an income of 30,000 rubles a month, of which 3,900 rubles were withheld as personal income tax. Thus, he received 30,000-3900 = 26,100 rubles in his hands.

In 2017, Parovozov P.P. acquired an apartment worth 1,800,000 rubles as individual property. The tax deduction amounted to 234,000 rubles. When applying to the employer for a tax deduction, the income of P.P. Parovozov amounted to 30,000 rubles a month. Withholding of personal income tax after the submission of documents was not made.

What tax deductions can I get from a tax agent?

Tax legislation (subparagraph 3, subparagraph 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation) provides for tax deductions that can be obtained from the employer:

Property tax deduction in the amount of expenses actually incurred by the taxpayer for repayment of interest on targeted loans (credits) may be granted only in relation to one immovable property.

Who can a tax agent grant a tax deduction to?

A tax deduction can be provided only to those citizens from whose incomes are calculated, withheld and payment of personal income tax... In the event that the employer provides any payments, but does not make withholding personal income tax- tax deduction cannot be provided.

If a tax agent acts as a customer, tax deductions are also not provided to the contractor.

How do I get a tax deduction from a tax agent?

In order to receive a tax deduction from an employer, you must:

1. Purchase a property.
2. Obtain documents confirming ownership.
3. In the IFTS, write an application confirming the right to property tax deductions with the attachment of all the necessary documents.
4. In 30 days after visiting the tax office, receive a notification from the Tax Inspectorate for the employer.
5. Write an application for the provision of a tax deduction to the employer, attaching a notification received from the Federal Tax Service Inspectorate.

Sample application for a deduction from a tax agent

V Interdistrict Inspectorate of the Federal Tax Service of Russia 22 for the Sverdlovsk Region

(name of the tax authority)

Parovozova Pavlv Petrovich

(surname, name, patronymic * in full)

INN *: 123456789

Identity document:

Passport 1111111111 issued on 01.01.2001 by the Department of Internal Affairs of the city of Asbest

(series and number, by whom and when issued)

01/01/1961

(Date of Birth)

Permanent residence address:

Sverdlovsk region, Asbest, st. Asbestovaya, 1, apt. 1

Phone number: 8911***1111

STATEMENT

on confirmation of the right to property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of Article 220 Tax Code Russian Federation

I ask, in accordance with article 220 of the Tax Code of the Russian Federation, to confirm my right to receive a property tax deduction for personal income tax in 2016 year in total 1 800 000 rubles 00 kopecks (one million eight hundred thousand rubles 00 kopecks) in part of the actually incurred expenses provided for by subparagraph 3 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, as well as in the amount 900 000 rubles 00 kopecks ( nine hundred thousand rubles 00 kopecks) in terms of actually incurred expenses provided for by subparagraph 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation.

I plan to receive the deduction in 2016 from the following employers:

1) full name of the employer (surname, name, patronymic * for an individual entrepreneur): Limited Liability Company "ABV";

INN: 987654321 , Checkpoint *** 456123789 , address: Sverdlovsk region, Asbest, st. Malakhitovaya, 1.

2) the full name of the employer (surname, name, patronymic * for an individual entrepreneur): Limited Liability Company "WHERE";

INN: 369852147, KPP *** 741258963, address: Sverdlovsk region., Asbest, st. Pearl, 1.

I attach the following documents to the application:

1. A copy of the sales contract from " 18 » June 2016 No. 1234
2. A copy of the certificate of ownership from " 01 » July 2016... series AB No. 123456
3. Copies of payment documents.
4. A copy of the loan agreement from " 16 » June 2016. № 741.
5. Bank statement for 2016 year.
6. Certificate of interest paid for 2016 year.
7. Help form 2-NDFL for 2016 year.

“10 ” July 2016. Steam locomotives / P.P. Parovozov

(date) (signature) (full name of the taxpayer)

According to clause 8 of article 220 of the Tax Code of the Russian Federation, the right to receive property tax deductions from tax agents by a taxpayer must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of submission of the taxpayer's application and documents confirming the right to receive property tax deductions.

Questions and answers

1. My wife and I bought an apartment. Can we get each tax deduction from our employer?

Answer: Tax laws allow each spouse to apply to their employer for a tax deduction.

1. My husband and I bought an apartment. The husband works under a work contract. Can he qualify for a tax deduction in the company with which the contract is concluded?

Answer: In this case, the company with which your spouse has a contract is not a tax agent in relation to the contractor. In this regard, he cannot apply for a tax deduction, since does not have an employment relationship with the company acting in this case as the customer.

When buying an apartment, every taxpayer who works officially has the right to receive a property deduction. Reimbursement is calculated on the basis of payment of 13% per year, calculated from wages.

To obtain the right to payment, you need to contact the territorial office of the tax service. When transferring documents, an application is drawn up for the provision of a property tax deduction.

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An appeal to the inspection is drawn up in accordance with certain rules. It is important to study them in advance in order to avoid mistakes when compiling. Otherwise, the full package of documents will not be accepted from the taxpayer.

Is it possible to get

The tax deduction is provided to taxpayers who are included in the list specified in the Tax Code of the Russian Federation.

Standard conditions are provided for:

Also, the provision of a deduction is provided for guardians and parents with children under 18 years of age and dependent students full-time learning.

Provision of a property tax deduction is possible if:

• expensive property was sold;
• housing was purchased;
• the construction of the property was carried out;
• property was redeemed for the needs of the municipal and state nature.

When to use it

The deduction can be obtained only after the registration of the object in the ownership of the taxpayer.

Also, the provision is carried out after receipt with participation in shared construction... Before registering the right, even the payment of interest on a mortgage does not provide an opportunity to apply for a deduction.

There are two ways to get a deduction. In the first case, there is no need to wait for the end of the tax period.

Having collected a complete package of documents, the taxpayer needs to:

• contact the Federal tax office at the place of residence and submit an application;
• after 30 days, pick up a notice of the right to receive payment;
• transfer the document at the place of work to the accounting department.

The notification has a unified form. It is regulated by order of the tax service No. ММВ-7-11 / [email protected] dated 01/14/2015. The document is received by the employer indicated in the application.

In the second case, you need to wait until the end of the year. A complete package of documents is presented to the tax office at the place of residence. After the employees check the papers and, a refund will be made in accordance with the taxes paid. In addition, a notification is issued, which makes it possible to receive the remaining amount at the place of work.

The deduction will be payable over as many years as it takes to fully cover the costs.

Pensioners are eligible for a deduction for the last three years after the eligibility arises. In the absence of income, you can apply in the next period, but not later than three years allotted for the tax refund.

When contacting the employer, payments are made from the moment the notification is sent, but taking into account previous period... If there is no possibility of refunding the overpaid tax, you should contact the tax office.

Regardless of which way the taxpayer chooses to receive the deduction, every year during the payment period he will need to take a notice for employment or submit 3-NDFL to the IFTS.

What's new in the rules

In 2019, some changes were made to tax law Russia. They relate to the right to grant a property deduction.

When buying a home before 2019, benefits can be obtained from the purchase of up to 2,000,000 rubles. If the property is acquired by both spouses, each of them is eligible for a deduction. Thus, each owner uses the 2,000,000 rubles allocated to him, and total amount for seven will be 4,000,000 rubles.

Interest deduction for mortgage lending calculated based on the amount of 3,000,000 rubles. Obtaining is possible by contacting the tax office or the employer.

After payment, the unspent part is transferred to the next year. Therefore, the taxpayer can re-submit documents at the end of the tax period.

Required documents

The list of documents that are required to be submitted to the tax office may vary. This is due to the type of deduction that the taxpayer wants to take advantage of.

To deduct when buying or selling a home, you must have:

• 2-NDFL certificate;
• completed declaration 3-NDFL;
• a photocopy of the registration certificate (when buying or building a house);
• a photocopy of the sales contract;
• a photocopy of the land registration certificate;
• a photocopy of the loan agreement when using the target loan;
• an extract from the bank on payment for housing;
• receipts and receipts;
• extracts from personal accounts;
• bank statements on the issuance of a loan.

When joint purchase housing will need to additionally attach a marriage registration certificate, a statement from both participants to receive a deduction.

General conditions of application

An application for the provision of a property tax deduction is submitted both at the place of work and at the tax authority of the territorial location. Only citizens of the Russian Federation have the right to submit, who pay the state 13% of income.

It is impossible to receive a deduction if the citizen is not employed and is supported by the state for unemployment. Also, payments will not be made to an individual entrepreneur who calculates taxes under a special regime.

In addition to the application, you must attach papers that confirm all the grounds for obtaining a deduction.

Example of an application for a property tax deduction

In order to fill out the application form, you need to be guided by the sample. You can get it from the tax office or find it yourself on the Internet. There are several options for drafting a document, depending on the nature of the deduction.

Below is a document that is drawn up upon receipt of a deduction for the construction of a property:

B (tax authority)

(location address)

(applicant's data)

(TIN of the applicant)

(residential address)

Statement

Based on article 220 of the Tax Code of the Russian Federation, I ask you to pay a property tax deduction at the expense of expenses that were incurred for construction (name of the facility, address) in the amount of (deduction amount) and repayment of interest on lending used for the construction of the facility in the amount of (deduction amount ).

Provision of tax deduction (provided in what year or not provided). Deduction amount (specify amount).

The following documents are attached to the application:

(list the papers and write down the details in detail).

The application form for providing a deduction for mortgage lending is slightly different:

B (tax authority)

(location address)

(applicant's data)

(TIN of the applicant)

(passport data indicating the series, number, date of issue and authority)

(residential address)

(contact number)

Statement

I ask for a tax deduction upon purchase (type of object) based on taxes paid by me for (tax period) in the amount of (amount).

The documents are attached to the application:

(transfer).

Number of documents (indicate the number of pieces).

_______________ (date of compilation) _______________ (signature)

Requirements for the content of the form

A written application is created on a special form. Certain requirements are imposed on him. The document begins with a header.

It prescribes:

• head of the department of the IFTS;
• applicant's data (full name);
• residence address;

Next, the main text of the application is drawn up. At the beginning, a request is written to return the overpaid personal income tax for a specific period. The basis for the payment (purchase, construction of housing) and the amount of the deduction must be noted.

Next, information about the bank is displayed. The payer indicates the information for the transfer of funds, prescribing it as "making a transfer to the account in the bank No. opened in (indicate the name of the branch, details and address)".

At the end of the document, the date and signature of the applicant are put. Otherwise, the paper will not be considered. It is worth remembering that the date should coincide with the time of submission, not compilation.

Common types of calls and errors

The documents must be filled out correctly. They must also be submitted in accordance with the requirements of the law. When drawing up a document, citizens often make mistakes.

The most common among them are distinguished:

• The time of submission is specified in the document. If issued standard deduction, then the date of birth of the child must be taken into account.
• When the child's guardian or parent marries, there is no provision for a double deduction.
• All documents prescribed in the application must be attached to it.