How to return a tax deduction for an apartment. How long should I wait for a tax deduction when applying to the tax office? Documents for processing a deduction if an apartment, house, land plot was purchased with a mortgage
Returning a property deduction to a Russian taxpayer when purchasing an apartment, house or constructing residential real estate is a pressing issue that concerns almost every Russian citizen planning to buy or build residential real estate.
The state has established the amount of personal income tax refund for property deductions in the amount of up to 260,000 rubles, not counting the refund of income tax on mortgage interest, which is paid when purchasing housing on credit.
Despite the clear legislative regulation of the procedure for providing and receiving property deductions to buyers of residential real estate, as well as the utmost clarity of regulatory requirements in the field of refund of paid personal income tax, the process of processing a refund often raises certain difficulties and questions among citizens.
The main thing that is necessary for a quick refund of income tax is legal literacy and compliance with important requirements of tax legislation. In this case, the personal income tax return procedure will not cause any difficulties.
The property tax deduction, available to Russian citizens when purchasing housing, is the amount by which the personal income tax payer has the right, according to the Russian Tax Code, to reduce his income subject to taxation.
First of all, this opportunity is presented to officially employed citizens who transfer a 13% tax from their salary to the budget every month. In addition, other personal income tax payers can take advantage of the property deduction, deducting 13% of their income (for example, from rent received, some other income of an individual).
How much property deduction is provided?
Citizens who pay personal income tax, according to Russian tax legislation, have the right to reduce their tax base when purchasing or constructing residential real estate for 2 million rubles, having received a refund (or saved on transfers to the budget) of income tax in the legally defined amount. Currently, this amount of possible personal income tax refund is set at up to 260,000 rubles(13% of 2 million rubles).
In 2014, new legislation came into force that slightly changed the procedure for receiving income tax refunds compared to previous tax requirements. In particular, the requirements regarding the right to a personal income tax refund have changed.
If previously citizens could use the right to return a property deduction only in relation to one purchased residential property, now the legislator has allowed the division of the maximum deduction amount among several apartments or other residential properties.
In accordance with current regulatory requirements, citizens, as before, can exercise the right to return personal income tax once in their life within the maximum amount (260 thousand rubles), but can receive this amount from several purchased apartments if inexpensive housing is purchased.
If a citizen purchases expensive luxury real estate, personal income tax refund payments will be calculated only within the limits of 2,000,000 rubles guaranteed by the legislator, regardless of the actual cost of the purchased housing. Thus, all Russian citizens can receive the same tax deduction during their lifetime, regardless of the price of the residential property purchased.
A property deduction from mortgage interest paid by citizens can be obtained only for one residential property purchased on credit.
The new tax refund rules introduced last year only apply to property deductions issued after 2014. Individuals who took advantage of an income tax refund after purchasing a home even before legislative innovations cannot qualify for the provided property deduction under the new rules.
Who is entitled to receive a property deduction?
Tax residents of the Russian Federation have the right to a refund of income tax paid during the construction and purchase of housing. The legislator included among them persons living on Russian territory for at least 183 days (consecutively) a year, having an official income and transferring personal income tax to the budget.
One of the main rules for calculating property deductions is that the amount of funds returned should not exceed the amount of personal income tax actually paid by the employer (or the taxpayer himself) for the reporting period.
Accordingly, the following categories of citizens are not entitled to count on tax deductions when purchasing housing:
- non-residents of the Russian Federation;
- unemployed students and pensioners;
- unemployed persons who are paid unemployment benefits;
- women on maternity leave (during the period when they did not work and, accordingly, did not pay income tax to the budget);
- military personnel;
- orphans under 24 years of age who receive state benefits;
- citizens working without official employment;
- other citizens who do not pay personal income tax, regardless of the fact of employment and the amount of unofficial wages.
Individual entrepreneurs who use various taxation systems (simplified, patent or imputed) for settlements with the budget cannot count on a tax refund, unless they have other income from which a 13% tax is transferred.
The legislator allows parents to receive a property deduction for minor children.
When can you not get a property tax deduction?
Taxpayers wishing to receive a personal income tax refund may be refused in the following cases:
- When close relatives are parties to the purchase and sale agreement;
- When the transaction for the acquisition of residential real estate was carried out at the expense of the employer.
In addition, it is impossible to receive a personal income tax refund for the amount transferred for a home purchase transaction at the expense of an MSK certificate, a government subsidy, or. The remaining amounts paid independently by the taxpayer in excess of the amount of state financial support can be presented when calculating the property deduction.
How to get a personal income tax refund when buying a home?
Taxpayers entitled to a personal income tax refund can receive the required property deduction in two alternative ways:
1. From the employer, by submitting a corresponding application to the accounting department of the enterprise. Employees have the right to submit such an application immediately after completing a transaction for the purchase and sale of residential real estate. In addition to the completed application, an employee who wishes to receive a property deduction is required to submit to the accountant a notice addressed to the employer, received by the personal income tax payer at the tax office.
After submitting the appropriate notice, the employing company will stop withholding 13% income tax from the employee’s salary, and the employee will receive an “increased” salary in the accounting department until he receives the entire property deduction due. If the company fails to receive this amount for the year, in the new year the taxpayer will have to submit a new notification from the tax authorities.
2. At the tax service (in the territorial division), by contacting there at the end of the year when the taxpayer made the corresponding purchase of housing. If employees of the Russian Federal Tax Service, after checking the declaration and attached documents, consider the information provided to be sufficient grounds for a personal income tax refund when purchasing a home, then the money is transferred to the taxpayer’s current account. Taxpayers who purchased housing can claim a tax refund over several years (from one to three years).
For example, a taxpayer who purchased a home in 2015 can apply for a refund of the annual personal income tax in 2016 or wait until 2018 and receive a refund for 2015, 2016, 2017.
Required Documentation
In each specific situation, it is advisable to clarify the list of documentation required to return the personal income tax paid by the taxpayer to the inspectorate of residence. As a rule, territorial divisions of the Russian Federal Tax Service require the following documents:
- Taxpayer INN;
- a certificate of income received (form 2-NDFL) from the employer’s accounting department, which is issued for all previous months of the reporting calendar year;
- title documentation for purchased (built) housing. This may be an agreement for the purchase and sale of residential real estate or an equity participation agreement;
- payment documentation certifying the fact of payment for housing (receipt for receipt of money by the seller, checks, receipts from the developer, payment orders and other confirmation of payment);
- registration certificate for purchased residential property;
- taxpayer's application for personal income tax refund;
- employer data, if the taxpayer wishes to receive a notification (TIN, KPP, legal, actual address);
- declaration of income of the personal income tax payer for the relevant periods when he wishes to receive a refund (up to three years), drawn up in form 3-NDFL;
- Bank account details where the transfer of refunded funds will be sent.
If a tax payer works in several organizations, he can simultaneously submit 2-NDFL forms from all employer enterprises.
Comments (54)
Tatiana | 2015/04/29
received a tax deduction for purchasing a room in a communal apartment in 2013. in the amount of 32,000 rubles. If I buy an apartment now, can I count on a tax deduction?
admin | 2015/05/08
Hello Tatiana! Amendments to the legislation that allow you to receive a tax deduction from several real estate properties until the total amount of tax deductions reaches 2 million rubles were adopted already in 2014, so in your case you will no longer be able to re-use the right to a tax deduction .
Evgenia | 2015/09/16
Good afternoon. I have this question. I'm going to buy an apartment and want to claim a tax deduction. As I understand it, I will get back the money that my employer paid for me to the budget as income tax. But for what period? For 2015 or for the entire period of my work (about 3 years)? And if this amount is less than 13% of the cost of the apartment, will I be able to receive the remaining amount in the future? Thanks in advance for your answer
admin | 2015/09/23
Hello Evgenia! You will be able to apply for a tax deduction in the next year after the date of purchase of the property. Namely, when you receive a tax deduction through your employer, personal income tax will not be withheld from your salary, and this is how the tax deduction will be transferred to you. As a rule, the actual receipt of a tax deduction in the form of 13% of the cost of the apartment occurs after several years of continuous work activity.
Christina | 2015/10/06
I took advantage of the property tax deduction in 2005. in the amount of 13,000 rubles. for an apartment purchased in 2004. in the amount of 100,000 rubles. In October 2014 bought an apartment. Can I use the deduction a second time for a difference of 2 million rubles? The tax office refused to provide a deduction over the phone!
admin | 2015/10/13
Hello Christina! Indeed, in your case, the tax authorities’ refusal is legal, since the right to re-receive a tax deduction in connection with the purchase of real estate for a total amount of up to 2 million rubles became possible only for persons who first received such a deduction after January 1, 2014.
Olesya | 2015/10/20
Hello.
I purchased an apartment in November 2015 for 1,850,000, mortgage 1,400,000.
I work officially and pay taxes annually in the amount of 46,000 since 2011.
I have never used a tax deduction.
In 2016 I will submit documents to the tax office (reimbursement not through the employer).
So I understand that the tax will be refunded only for 2015? Are all other previous years not taken into account?
Will they return 46,000 one-time and around April if I submit the documents in January?
And also, should I provide a package of documents annually until all 240,500 rubles are reimbursed?
admin | 2015/10/27
Hello Olesya! You will not be able to receive the entire tax deduction amount at once, since in one year you can receive a deduction equal to the amount of personal income tax on your income for the previous year. Thus, you will actually have to annually submit a Form 3-NDFL declaration to the tax authority until the tax deduction amount is completely exhausted.
Natalia | 2015/12/07
We bought the apartment in 2014, I was on maternity leave, I quit after the maternity leave, and I don’t plan to go back to work yet. Will I be able to get a tax deduction for an apartment if I go back to work in 2-3 years, those already in 2018 or later? Or can I only receive deductions for 3 years?
admin | 2015/12/14
Hello, Natalia! In accordance with paragraph 2 of Art. 220 of the Tax Code of the Russian Federation, a tax deduction is provided after filing a tax return with the inspectorate at the end of the tax period. At the same time, the Tax Code of the Russian Federation does not establish any limitation period during which the right to receive a deduction can be exercised.
Natalia | 2016/01/10
I bought an apartment in a building under construction in 2014. The tax deal was registered at the same time. The house was commissioned at the end of 2015. For what period can I receive a refund of the paid tax? And one more thing. I am a single mother of a two-year-old child. How do I properly fill out the documents in order to receive deduction for the child as well. The receipts are all cancelled. Must he be the owner?
admin | 2016/01/19
Hello, Natalia! You will be able to receive a tax deduction next year from the moment the house is put into operation and the apartment acceptance certificate is signed for the entire period that elapsed before filing a tax return with the tax authority. As for obtaining a tax deduction for a child, you can receive a tax deduction for it only if the child is the owner of a share in the apartment (clause 6 of Article 220 of the Tax Code of the Russian Federation).
Anastasia | 2016/01/31
Hello! Please tell me, when buying a home with a mortgage, can I return income tax only on the mortgage or only on 2nd tax? Or are these different payments and I can immediately apply for both?
admin | 2016/02/08
Hello Anastasia! When purchasing a home using mortgage funds, you have the right to receive a tax deduction in the amount of 13% of both the cost of the home and the amount of interest paid under the mortgage loan agreement.
Mikhail | 2016/02/14
Hello, I bought an apartment in November 2015. When can I receive a tax deduction from purchasing a home?
admin | 2016/02/21
Hello Mikhail! In 2016, you can apply for a tax credit.
Anton | 2016/02/20
Hello! My wife and I purchased an apartment in July 2014 while legally married. The property was registered in the name of my wife. The acceptance certificate was signed in September 2014. , and received the certificate in August 2015. Can we divide the deduction between two people or just me? From what period should it be counted? Thank you in advance!
admin | 2016/02/29
Hello Anton! Yes, you can get a tax deduction for both yourself and your spouse. The right to a tax deduction arises from the moment of purchasing an apartment, that is, first you will receive a tax deduction for a full calendar year from the date of purchase of the apartment.
Olga | 2016/02/20
Good day! In 2003, I bought a house for 300,000 rubles and applied for a tax deduction. In April 2014, I bought an apartment with a mortgage for 5,000,000 rubles, can I count on a tax deduction?
admin | 2016/02/29
Hello Olga! You can no longer count on receiving a tax deduction, since you exercised your right to receive a tax deduction earlier, namely, before the amendments to tax legislation came into force, allowing you to receive a tax deduction more than once.
Dmitry | 2016/08/14
Hello, I have the next question. I took out a mortgage in 2013, received a tax deduction in 2014 for 2013, but the apartment became my own only in 2016. Am I eligible for 2016 tax breaks? since the apartment became a property only in 2016.
admin | 2016/08/22
Hello Dmitry! As for receiving a tax deduction, you will be able to receive it after receiving ownership rights in the same manner as you received before.
Elena | 2016/09/13
Hello, we purchased an apartment in May 2011 and have now decided to return the income tax. Is it possible to do this? If so, then it is not very clear which form of 3 personal income tax should I use and for what period is 2 personal income tax required?
admin | 2016/09/22
Hello, Elena! You need to contact the tax office, where you will be given a declaration relevant for the period of application, which you will need to fill out, and also provide documents on the purchase of the apartment.
Dmitry | 2016/11/25
2 years ago I was made redundant, paid for the layoff, added my assets, and bought a small 1-room apartment in a new building. There is no work, it’s generally difficult for us, especially given my age and health. What options are there to get a tax deduction? Taxes were officially paid when working.
admin | 2016/11/29
Hello Dmitry! According to the norms of the current Tax Code of the Russian Federation, tax deductions can be paid for periods not exceeding 3 years. Thus, if you did not have official income subject to tax, then the right to apply the deduction can be transferred to the three previous years preceding the year of purchase of the apartment (clause 10 of Article 220 of the Tax Code of the Russian Federation).
Igor | 2017/01/01
Hello. If I buy a home for 5 million (2 million of my own funds and 3 million of a bank loan), then what amount of return can I expect? from 2 or 3 million?? or 5 million?? Is there a right to choose the maximum option??
Does it matter that the loan is consumer and not mortgage?
admin | 2017/01/10
Hello Igor! The amount of tax deduction in the amount of 13% is calculated from the cost of the purchased housing, that is, in your case, from 5 million rubles. However, you can receive a tax deduction for the full amount (5 million rubles) if you receive the remaining amount (3 million) through a mortgage loan. There are no tax refunds for consumer loans. If you take out a consumer loan, you can receive a tax deduction only from the amount of your own funds - 2 million rubles.
Arina | 2017/01/09
Hello! We bought a room in September 2016 for 1,500 million rubles, registered it only in the name of our son, a sales contract, he is the only owner, and the husband is simply registered there. We want to apply for a 13% refund for my husband, and in the summer our son turns 18 years old, he is a student, we won’t get any more next year? what to do?
admin | 2017/01/16
Hello Arina! As follows from paragraph 6 of Article 220 of the Tax Code of the Russian Federation, you, as a parent, have the right to receive a tax deduction when registering housing as the property of a child. However, you can receive a deduction for a child only until he reaches the age of 18. Subsequently, your son will be able to receive a tax deduction on his own after employment.
Olga | 2017/01/16
Hello. The apartment was sold to me by an enterprise, 3,900,000 was paid by the organization, 1,500,000 was given to me in installments over 5 years. I paid the tax of 509 thousand to the tax office myself. Can I expect a tax refund?
admin | 2017/01/19
Hello Olga! If you purchased an apartment under a sales contract and pay in installments using your own funds, you have the right to receive an income tax refund in the amount of 13% of the amount of 1,500,000 rubles (your own funds).
Alena Razhapova | 2017/02/19
Hello! I bought an apartment in 2016 before marriage, now I’m on maternity leave... I’ll go back to work in 2018. But if I suddenly decide to go on maternity leave again, for what years can I request a deduction!? And one more thing... I bought an apartment with funds received from my father's military subsidy... but I am the only payer.
admin | 2017/03/02
Hello Alena Razhapova! You can receive a tax deduction for the periods in which you worked. There is no tax deduction for the period of maternity leave. You can also receive a deduction if you were employed and worked officially.
Elena | 2017/05/23
Hello! We bought the apartment in 2008, living together, but not being married. All documents are issued to the husband. In 2011, the marriage was registered. To date, we have already received a tax deduction from the purchase price of the apartment. But there is still interest left. My husband has not worked for several years, so there is nothing to compensate him for. Can I apply for a refund on the interest amount? After all, the payment is actually made from the family budget. There is another nuance... I already took advantage of the right of deduction in 2000.
admin | 2017/06/06
Hello, Elena! Since you have already exercised your right to receive a tax deduction, and your apartment was purchased before 2014, you will not have the right to receive the deduction again. In addition, according to the documentation, the apartment you indicated is not the common property of the spouses; you participated in the purchase and sale transaction of this apartment, and, therefore, the right to receive a tax deduction also does not arise.
Inna | 2017/05/24
We bought an apartment in 2017, I am married, we register the apartment in my name. When to submit documents for a tax deduction and what amount can you expect, taking into account that the cost of the apartment is 4.5 million. Is the amount paid without loans and mortgages?
admin | 2017/06/06
Hello Inna! According to the current legislation, the maximum amount (real estate value) from which a tax deduction can be obtained should not exceed 2 million rubles. Since the cost of your apartment significantly exceeds the established maximum, you have the right to receive a tax deduction in the amount of 13% of 2,000,000 rubles. Thus, the amount of tax deduction will be 260,000 rubles. You have the right to apply to the tax office with a declaration for a tax deduction and receive a deduction for the entire calendar year, however, in this case, you will have to wait until the end of 2017. A property tax deduction can be obtained before the end of the tax period by contacting the employer, having previously confirmed this right with the tax authority.
Natalia | 2017/06/12
Good evening! I would like to get clarification on the following issue: all members of my family, which is me, my son and my dad and mom, are registered in a one-room apartment. I am a responsible tenant. We have all been saving money for more than 20 years and were able to purchase a new building for our son this year. The house will be rented out in the fall. We have not yet received documents for the property. My dad, who has not worked for many years, paid for the cost of the apartment. Can I apply for a tax deduction for myself, since I am the only one in the family who has a permanent job and a regular income. My son also works, but his salary is very small. And one more question: Does it matter that the apartment was purchased in another city?
admin | 2017/06/24
Hello, Natalia! Only the buyer of the apartment can receive a tax deduction directly. An exception is the purchase of an apartment by married persons. The region where real estate was purchased does not affect the right to receive a tax deduction.
Hello, Alexander! Yes, you can receive a tax deduction for the period you specify. To do this, you need to collect the necessary documents and contact the tax office.
Christina Ch | 2017/10/17
Hello. I have the next question. In 2016, my husband and I bought an apartment for 3,000 rubles. Since my husband was on a long-term business trip when the deal was finalized, the apartment had to be registered in my name. I am the sole owner, my husband and child are registered there. Can a husband apply for a tax deduction? He has a higher salary, and besides, I am on maternity leave. If so, is my presence necessary? What is the maximum amount you can receive at one time? Is it possible to apply for a tax deduction in another city? (no registration here). Thank you in advance.
admin | 2017/10/25
Hello Christina Ch! Yes, you can apply to the tax authority at the location of the real estate. As for the possibility of your spouse receiving a tax deduction, you have the right to submit an application for distribution of the tax deduction along with your declaration. However, according to the latest clarifications of the Ministry of Finance of the Russian Federation, your spouse will not be able to receive a property deduction for you in full if during the period of purchasing the apartment you did not have income subject to personal income tax. However, in any case, the spouse will be able to receive a tax deduction on his own behalf for 1/2 of the apartment, since this property will be joint property. In order to find out exactly how much tax deduction you can receive, you need to contact the tax office, since the amount of the lump sum payment will depend on the amount of income of both you and your spouse before maternity leave.
Sergey | 2017/12/29
hello! I bought an apartment in November 17 with a mortgage, I paid 500,000 of my own and the bank gave 2.5m, as I understand it, I can only return 500 thousand rubles, or am I mistaken??? I have been working from 2004 to this day, the salary is 40 thousand rubles
Thank you!
admin | 2018/01/10
Hello Sergey! You can receive a tax deduction of 13% both from the amount of your own funds paid for the purchase of an apartment, and from the amount of borrowed funds. To receive a tax deduction, you need to contact the tax authorities with a declaration and the necessary documents.
Igor | 2018/01/12
Hello. I have been working officially for 12 years and paying taxes. In 2013, I bought an apartment under construction with a mortgage. 1.5 million rubles apartment + 1 million interest + 500 thousand repairs (receipts are all there). The apartment was put into operation in 2017. How much tax deduction can I claim? I don’t understand a little, can I get 260 thousand tax deductions in just my entire life? Or can I get both for the apartment and for interest and for repairs together? The amount turns out to be more than 260 thousand. Thanks in advance for your answer.
admin | 2018/01/26
Hello Igor! Since you purchased the apartment before 2014 (the moment changes were made to the Tax Code on the procedure and amounts for receiving tax deductions), the maximum amount of tax deduction that you can receive is 260,000 rubles.
Elena | 2018/05/14
Good afternoon An apartment in a building under construction was purchased with a mortgage in April 2016, but the apartment has not yet been rented out. Question: if it is handed over in 2018 and the transfer acceptance certificate is signed, will I be entitled to a 13% deduction only for 2018? For 2016/2017 no?
admin | 2018/05/24
Hello, Elena! Despite the delay in construction, you actually incurred the costs of purchasing residential premises and will be able to receive a tax deduction for the specified periods.
Olga | 2018/07/29
Hello! Tell me if I bought an apartment in July 2018. When should I contact the tax office for a tax refund? And for what period of 2017 will it be returned to me?
admin | 2018/08/03
Hello Olga! You can apply in any month of 2018 by submitting a 3-NDFL declaration. The tax on the purchase of an apartment can be refunded both for the whole year and for periods. In any case, you need to contact the tax office at your place of residence.
According to the legislation of the Russian Federation, when purchasing an apartment, house or land, you can get back part of the money in the amount of the income tax you paid. This tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.
That is, if you officially work and pay income tax (all hired workers transfer it to the budget), and purchased an apartment or house, then you can return the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also return 13% of mortgage interest and some other expenses).
In what cases can you get a property deduction?
By taking advantage of the property deduction, you can return part of the expenses for:
- direct purchase and construction of housing(apartment, private house, room, their shares);
- acquisition of land with a residential building located on it or for the construction of a residential building;
- expenses for paying interest on targeted loans ( mortgage loans) for the construction or purchase of housing;
- expenses associated with finishing/repair housing (if it was purchased from the developer without finishing).
Deduction Is not provided:
Tax deduction amount
The amount of tax you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.
Example 1: In 2016, Ivanov A.A. I bought an apartment for 2.5 million rubles. At the same time, in 2016 he earned 500 thousand rubles and paid income tax of 65 thousand rubles. In this case, the maximum amount that Ivanov A.A. will be able to return it is 2 million x 13% = 260 thousand rubles. But for 2016 directly, he will be able to receive only 65 thousand rubles (and 195 thousand will remain for return in the following years).
Example 2: In 2016, Vasiliev V.G. bought an apartment for 1 million rubles. In 2018 Vasiliev V.G. I learned about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can return 1 million rubles. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2016-2018. annually and paid 52 thousand rubles. income tax, then in 2019 he will be able to return: 52 thousand rubles. for 2016, 52 thousand rubles. for 2017 and 26 thousand rubles. (balance of 130 thousand) for 2018.
One-time right to deduction
Currently the restrictions apply as follows:
For housing purchased before January 1, 2014, you can use the property deduction only once in your life (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.
Example: in 2013 Sakharov A.T. purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2018, Sakharov A.T. bought an apartment again for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.
When purchasing a home after January 1, 2014(if you have not used the deduction before), the property deduction can be used several times, but the maximum amount of the deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).
Example: at the beginning of 2018 Gusev A.K. bought an apartment for 1,700,000 rubles. In September 2018, he also purchased a room for 500,000 rubles. At the end of 2018 (in 2019) Gusev A.K. will be able to apply for a deduction of 2,000,000 rubles: 1,700,000 for an apartment and get 300,000 rubles for a room.
Note: If you received only a basic deduction for housing purchased before January 1, 2014, then you can receive a tax deduction on interest when purchasing a new home with a mortgage. You can read more about this opportunity in our article - Repeated property deduction for mortgage interest
You can learn more about the restrictions on receiving a property deduction in the article: One-time property deduction when purchasing an apartment/house.
How to get a deduction?
The process of obtaining a deduction can be simplified by using our service. He will help you prepare a 3-NDFL declaration and other deduction documents in 15-20 minutes, and will also give detailed instructions on submitting documents to the tax authorities. If you have any questions while working with the service, professional lawyers will be happy to advise you.
What documents are needed?
To apply for a tax deduction you will need:
- identification document;
- declaration 3-NDFL and application for tax refund;
- documents confirming your expenses;
- documents confirming the paid income tax (certificate 2-NDFL).
When do I need to submit documents and for what period can I get a tax refund?
You can return the money under the property deduction starting from the year in which you have in your hands:
- payment documents, confirming the expenses incurred for the purchase of an apartment/house/plot;
- documentation, proof of ownership of housing: an extract from the Unified State Register of Real Estate (certificate of registration of ownership) when purchasing an apartment under a sale and purchase agreement or an acceptance certificate when purchasing housing under an equity participation agreement.
If you bought an apartment in the past and did not apply for the deduction immediately, then you can do it now (there are no restrictions on the timing of receiving the deduction). The only thing is that you can return income tax for no more than the last three years. For example, if you bought an apartment in 2016, and decided to apply for a deduction in 2019, then you will be able to get your tax back for 2018, 2017 and 2016 (detailed information about when and for which years you can get your tax back can be found in our article: When and for what years should I apply for a property deduction when buying a home?
The entire balance of the property deduction is carried over to the next year. That is, you can return income taxes over several years until you “exhaust the entire amount” (see).
The entire procedure for obtaining a deduction usually takes from two to four months (most of the time is spent checking your documents by the tax office).
In Russia, compensation for part of the expenses incurred due to the acquisition of real estate is provided. You need to know how to return 13 percent for an apartment - use the property deduction (Article 220 of the Tax Code of the Russian Federation). How to receive an income tax refund when purchasing an apartment is regulated and established in detail by the tax legislation of the Russian Federation. So, how to get a tax deduction when buying an apartment in 2019?
Conditions for applying the right to deduction
The deduction is provided to citizens of the Russian Federation who regularly pay income tax. The percentage of deduction for the purchase of real estate is determined in accordance with the coefficient of 0.13 applied to the cost of the transaction, but within the limit allocated by the state. Mandatory conditions for a 13 percent return:
- resident of the Russian Federation;
- availability of permanent taxable income;
- use of personal funds;
- The parties to the contract are independent of each other.
The right to receive a deduction can be applied regardless of the property, that is, each of the share owners, if there are several of them, has the opportunity to own their part. This norm is innovative, since previously – until 2014 – the provision was tied to the owner. However, compensation cannot be provided if the money was transferred from other persons.
Additional conditions for return are ownership of the object or representatives. It can be:
- owners;
- the owner's spouse;
- parents of the owner, if he has not reached the age of majority.
The number of times the deduction is applied depends on the time of the transaction. If the date of the transaction is before 01/01/2014, then the deduction can be applied once, and if the transaction was carried out after the beginning of 2014, then the number of applications is not numerically limited.
Calculation and determination of the amount
How to calculate a tax deduction when buying an apartment is enshrined in the provisions and algorithms of the Tax Code of the Russian Federation. The payment and calculation of “income” is mainly carried out by the employer’s accountant. In specific life situations, the legislator has provided for the right of a citizen to receive a refund of part of previously paid tax.
The final deduction amount is calculated based on the transaction value. However, the maximum is limited by the basis for the calculation. The base is applied depending on whether the property is purchased outright or through a mortgage. For ordinary transactions, the base is a maximum of 2 million rubles; for a mortgage, an additional 3 million rubles are provided for loan repayment (for 2019).
Calculation when purchasing real estate with a mortgage occurs separately to cover the cost of housing and the mortgage. Compensation for the cost is provided one-time, and for interest - annually until the limit is exhausted. Using the example, the amount of income tax refund when one person purchases an apartment worth 180,000 rubles will look like this: HF = 1,800,000 x 0.13 = 234,000
It is worth considering that the amount accepted for calculation - the base - may include not only the direct price of the housing itself. A 13 percent tax refund when purchasing an apartment also applies to additional expenses - finishing work. Of course, these expenses can be used to calculate the amount due for reimbursement only if there is a limit. Despite the presence of a price limit, there is an option to return 13 percent if you bought an apartment at a higher price. This is available, for example, to spouses who register for shared ownership. After which they both have legal grounds for benefits. The limit for both spouses will be independent.
Preparatory stage – collection of documents
The procedure for returning 13 percent includes several steps:
- Analysis of the right to provision.
- Studying the list of documents for tax refund when buying an apartment.
- Making a request.
- Waiting for approval from the Federal Tax Service.
- Receiving monetary compensation.
Having analyzed the situation and realized that you are entitled to a tax deduction, you need to start collecting papers. Preparation of documents for a refund of 13% tax on the purchase of an apartment differs somewhat depending on the conditions.
List of required documents
The required paperwork, regardless of the method of acquiring real estate, is as follows:
- passport;
- petition();
- contract;
- evidence of transfer of personal funds;
- certificate of registration of the object (copy).
The forms required for a tax refund when purchasing an apartment can be downloaded by clicking on the links above.
Special cases
For spouses
If the object is acquired as the shared property of the spouses, then the required papers are supplemented with a marriage certificate and confirmation of everyone’s expenses.
The apartment was purchased before 2014
And for real estate purchased before 2014, you must provide confirmation of the distribution of shares. It could be:
- the court's decision;
- agreement between spouses;
Child deduction
Additional documents when receiving a deduction in the name of a minor child:
- birth certificate;
- certificate of ownership in the child's name.
Finishing work
If finishing work was carried out, then you need to provide actual proof of the costs. Everyone decides individually which documents need to be submitted for a 13% refund. If the required document is not submitted, the Federal Tax Service may refuse.
Documents for tax refund when purchasing on credit are supplemented by a loan agreement and calculation of monthly payments. There are legal and procedural nuances on how to get 13% of the purchase of an apartment with a mortgage, along with the bank commission. Since interest is calculated from the amount of money spent on payment for the year, you cannot receive compensation for all interest at once.
Registration procedure
There are two algorithms for how to return 13 percent if you purchased an apartment:
- one-time payment of the entire amount through the Federal Tax Service;
- use of future benefits through the employer.
One-time payment of 13% through the tax office
In the first option, the person who requested compensation receives the entire amount due to him in his current account. However, there is a condition - the amount of compensation cannot be more than the “income” for the previous 3 years, transferred by the citizen to the budget. If the amount of compensation is exceeded, only a portion will be paid, and the remaining funds will be transferred to the next year. The procedure for returning income tax according to the first method is based on the principle “Pay first - then receive compensation.”
Algorithm of actions if the route to the Federal Tax Service is chosen:
- Preparation of documents at the beginning of the year following the year of acquisition:
- filling out the 3-NDFL declaration;
- request from the accounting department for a 2-NDFL certificate;
- collection of transaction papers and payment receipts;
- writing a statement.
- Submitting the collected documents to the local department of the Federal Tax Service.
- Waiting for the request to be considered.
- Receiving funds.
There is only one downside to this procedure: the wait is quite long. 3 months are given to verify the applicant’s documents (in special cases the period may be extended), and a month is given to transfer funds after confirmation of eligibility. In total, 4 months or more may pass from the moment the papers are submitted until the funds are received.
Through the employer
In the second algorithm, the applicant is given a benefit for future payments. The essence of the benefit is exemption from paying income taxes. This tax refund procedure when purchasing an apartment does not oblige you to first transfer funds to the budget. This option is convenient if the amount paid is less than the required compensation.
An alternative option for applying for a tax deduction when purchasing an apartment is through the employer, using the method of providing benefits. The procedure will be like this:
- Prepare an application to the Federal Tax Service to verify and confirm eligibility.
- Wait for the verification period.
- Receive confirmation.
- Send to employer:
- confirmation from the Federal Tax Service;
- contract;
- confirmation of the amount spent.
- Receive benefits on your next salary.
This requires a month of waiting for the tax office to consider the application-request. After which, in the next billing period - a month - the citizen already benefits from compensation.
The downside is that if the amount of compensation is significant, you may not have time to take advantage of the entire deduction before the end of the year. And for the next period it is necessary to repeat the procedure for submitting a request and confirming rights. Payments are not automatically transferred to the next period.
A distinctive feature of the option to implement the deduction through the employer is that there is no need to prepare and submit a 3-NDFL declaration.
Control dates
The period for applying the tax deduction in the period after 2014 is not limited, that is, you can take advantage of the opportunity during any year after the property was purchased. There are no restrictions on the number of requests, but within the limit.
The income tax refund period consists of the period required to conduct the audit and the time required to transfer funds to the applicant’s bank account. The calculation of periods according to the tax return algorithm begins in January of the next year.
For example, the reimbursement period for purchasing an apartment in 2017 is summer - autumn 2019. When using a future benefit - the next month after confirmation. That is, if you request payments through your employer, then you do not need to wait for the end of the period - the year when the real estate was registered.
A tax deduction when purchasing an apartment consists of returning to the buyer from the state budget part of the income tax he paid.
This deduction is called property.
If you are officially employed and receive a salary, then from this salary your employer withholds income tax (personal income tax) in the amount of 13% in favor of the state.
If you buy an apartment, the state allows you to reduce your taxable income. As a result, the tax base is reduced and you have the right not to pay income taxes for some time or to return previously paid ones.
When it comes to deductions, there are two concepts: the amount of deduction and the amount of tax due. Tax deduction amount- this is the amount by which you can reduce your income when buying an apartment. Amount of tax to be refunded- how much money can actually be returned from the budget. In other words, the refund amount is 13% of the deduction amount.
Deduction amount
The amount of the deduction is the amount of your expenses associated with the purchase of an apartment. However, it cannot be more than the established maximum threshold of 2,000,000 rubles. In other words, the maximum deduction when purchasing an apartment is 2,000,000 rubles, which means the maximum amount of taxes that can be refunded:
Max. Personal income tax to be refunded = (RUB 2,000,000 × 13%) = RUB 260,000.
A few examples:
Apartment cost | The amount of the deduction | Personal income tax for refund |
---|---|---|
RUB 1,200,000 | RUB 1,200,000 | 156,000 rub. |
2,000,000 rub. | 2,000,000 rub. | 260,000 rub. |
5,000,000 rub. | 2,000,000 rub. | 260,000 rub. |
For what period can personal income tax be returned?
The right to receive a tax deduction when purchasing an apartment occurs:
- From the moment of signing the acceptance certificate of the apartment from the builder when buying an apartment in a new building.
- From the moment of state registration of property when buying an apartment in a secondary market.
You can return personal income tax from this moment and for all subsequent years. That is, you can use the deduction for as long as you like until the state returns the entire due amount.
However, you can apply for a personal income tax refund only for the previous 3 years. When purchasing an apartment in 2018, you can only return personal income tax for 2017, 2016 and 2015. And for all the subsequent ones. An application for deduction for the year is submitted next year. For example, to receive a deduction for 2018, the application must be submitted in 2019.
For pensioners There is an exception: they can receive a deduction for the previous three years, even if the apartment was purchased later.
The statute of limitations for receiving a tax deduction under the Tax Code of the Russian Federation has not been established.
Can a deduction be used multiple times?
Before 2014, the deduction could only be received once, that is, for one apartment.
Starting from 2014, one person can use the deduction several times, but the general limit is RUB 2,000,000. per person is still preserved. If you bought one apartment for less than 2 million rubles, then you can use the rest of the deduction when buying another apartment.
You can return a maximum of 260,000 rubles over your entire life. regardless of the number of apartments purchased.
If you used your deduction before 2014, the new balance carryover rules do not apply to you.
If there are several owners
Starting from 2014, all owners of the same apartment can receive a tax deduction. Previously, only one owner had such a right.
For example, if a husband and wife bought an apartment and both are owners, they both have the right to a deduction, that is, each can return 260 thousand rubles.
When does the right to deduction arise?
The right to a deduction when purchasing an apartment arises if the following conditions are simultaneously met:
- You must be a tax resident of the Russian Federation (live in Russia for at least 183 days during the year)
- It is necessary to confirm with documents the expenses for purchasing an apartment.
- It is necessary to have title documents. For a new building this is an apartment acceptance certificate, for secondary housing - a certificate of ownership or an extract from the Unified State Register of Real Estate
- The seller is not your close relative.
- The apartment is located in Russia.
- The apartment was purchased without using maternal capital.
Tax deduction for individual entrepreneurs
Individual entrepreneurs are not entitled to the deduction because they do not pay income tax. They have a different tax - it doesn't apply.
Documents for registration of deduction for an apartment
- Declaration in form 3-NDFL (application for deduction).
- Certificate 2-NDFL from the accounting department at the place of work for each year (if you receive a deduction for several past years at once).
- Certificate of ownership (not issued since 2016) or extract from the Unified State Register of Real Estate.
- Apartment purchase and sale agreement (only if the apartment was purchased on the secondary market)
- An agreement on shared participation in construction or an agreement on the assignment of rights of claim (only if the apartment was purchased on the primary market).
- Certificate of acceptance and transfer of the apartment from the developer (only if the apartment was purchased on the primary market).
- Payment documents confirming the transfer of money to the seller (bank statements, receipts, etc.).
It is enough to provide copies of all the above documents, except for the 3-NDFL application.
Refund of mortgage interest
In addition to part of the money spent on housing, you can also return part of the money spent on paying interest on the mortgage with which this property was purchased. Return of interest also applies to property deduction.
In order to return 13% of the paid loan interest, you must fill out the relevant data in the same application (3-NDFL declaration). Namely, you need to indicate the amount of interest on the mortgage for the entire term.
Additional documents will be required loan agreement And certificate from the bank about interest paid.
There are also limits here. The maximum amount of deduction for interest repayment is 3,000,000 rubles, which means you can return it 390,000 rubles. But this restriction appeared only in 2014. Before this, there were no restrictions on the amount of refund.
You will need
- - passport;
- - contract of sale;
- - declaration 3-NDFL;
Instructions
purchases
tax tax tax.
tax
tax tax
Helpful advice
Sources:
Buying real estate is quite an expensive proposition. In addition, when purchasing an apartment, it is impossible to avoid additional expenses for brokerage services, repairs, furniture, moving and much more. Often, real estate is taken out on credit, and the borrower can only pay part of the cost; the rest is paid over several years. You can also sponsor the construction of your future home by concluding an agreement with the developer.
You will need
- Purchased property and lawyer
Instructions
After a real estate purchase and sale transaction has been completed, there must be compelling reasons for the return of the funds spent. There is also a system of financing the construction of real estate for housing, in which case the housing is built at the expense of the future owner. Housing delivery deadlines are constantly missed; the future owner demands a return on the investment spent in order to buy a finished apartment. The only reason for a return may be a violation of contractual terms. The refund procedure itself can take a lot of nerves, effort and time. It is also unlikely that you will be able to avoid financial expenses.
First of all, you need to seek advice from a lawyer, collect evidence that has a legal basis to return the money for purchase apartments. And only then file a claim in court. Only through legal proceedings can you achieve a solution to the problem in your favor, since not a single construction financing system will agree to return money before the court makes a decision. After all, now there are so few people who want to purchase real estate in this way.
If an apartment has been purchased, interest and the loan balance have been paid for several years, and at one “wonderful” moment it turns out that there are no more funds to pay off the debt, it’s time to look for a way out of the current situation. You have to either ask the bank for a “credit holiday”, which they can provide you with for a short period of time if there were no delays before, or you have to move and return the apartment to the bank. In the second case, it will be more profitable to find a client on your own and resell the mortgaged property, paying off at the same time, than to return the apartment to the bank, since after deducting penalties and fines you will receive a very small part of the funds, unless, of course, you owe the bank.
note
Most likely, you will have to go through not only all stages of the legal process, but also several higher authorities in order to achieve a positive decision.
Helpful advice
It will be very difficult to cope without the help of a good lawyer in any current situation.
Tip 3: How to get the standard personal income tax deduction
To receive a standard tax deduction, you must submit a tax return to the tax service, attach a certificate of income, as well as documents confirming the right to receive a particular deduction depending on the category of the individual, the types of which are prescribed in the Tax Code of the Russian Federation.
You will need
- - “Declaration” program
- - identity document;
- - TIN (if available);
- - 2-NDFL certificate from the place of work;
- - documents confirming the presence of children;
- - Tax Code of the Russian Federation;
- - documents confirming the fact that the taxpayer belongs to a special category.
Instructions
Request from your current place of work a certificate in form 2-NDFL about the income received for the previous tax period. If you changed your employer in the previous year, then from the previous enterprise where you worked, also ask for this document to be issued with the seal of the organization, the signature of the head of the company and the chief accountant.
Download the “Declaration” program from the official website. Indicate the number of the tax office to which you will submit your return. Check the box for another individual in the taxpayer attribute. Confirm the authenticity in person, indicate your existing income, which is confirmed by income certificates. Enter your last name, first name, patronymic, date, and place of birth. Write the address of your place of residence, the type and details of your identification document (passport, driver's license, military ID).
In the tab of income received in the Russian Federation, in the tax rate of 13%, click “+”. Enter the name of the company where you work, its taxpayer identification number, and the reason for registration. Indicate the salary amounts for each month of the reporting tax period in accordance with the income certificate.
In the deductions column, go to the standard tax deductions tab. If you are claiming a deduction in the amount of 400 rubles, check code 103. It is provided to each taxpayer until his cumulative income reaches 20,000 rubles. From the month when the amount exceeded this figure, the taxpayer is not entitled to a standard deduction.
If you are applying for a deduction in the amount of 500 rubles and belong to the categories specified in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, check code 104.
If you belong to one of the categories specified in subparagraph 1 of paragraph 1 of Article 217 of the Tax Code of the Russian Federation, check code 105.
If you have children in your care under the age of 18 or a child in full-time education under 24, then you are entitled to a standard tax deduction in the amount of 600 rubles for each child until your monthly income exceeds 40 000 rubles. The deduction for children is provided regardless of the taxpayer category.
Print the declaration, copy it to an electronic medium, write an application for a tax deduction, attach a certificate in form 2-NDFL, as well as documents confirming the special category, birth certificates of children, if any, and submit it to the tax office.
Video on the topic
The legislation of the Russian Federation provides for the possibility of a refund of income tax paid by an individual. Certain categories of taxpayers may qualify for the social tax deduction: homeowners, mortgage borrowers, paying for education or treatment, making pension contributions, etc. To get a tax refund, you need to go through a simple bureaucratic procedure.
Instructions
Receive a certificate of income in form 2-NDFL at your place of work. Fill out a tax return in form 3-NDFL, in which you indicate all income received during the past reporting period.
Determine if you are eligible to receive a tax deduction. To do this, you need to obtain a tab from the tax office or find it on the Internet. face with a list of tax deductions indicating the requirements and conditions for their registration. Prepare a set of documents required for a refund tax face.
Write two statements addressed to the head of the district tax office. In the first application, indicate that you have the right to a tax deduction and would like to apply for it. The second application is intended for the return of paid income tax tax. In this case, do not forget to indicate the details of your personal account to which the required amount will be transferred.
Submit your tax return, applications and required documents. They can be handed over to the inspector personally against signature or sent by mail, which is more preferable. In the second option, you must send registered mail with a description of the attachment. Be sure to keep the shipping receipt, which will be needed in case the documents are lost.
Wait for the end of the desk tax audit, which is carried out within three months from the date of filing the tax return. After this, you will receive a written message informing you of the tax deduction or indicating the reasons for the refusal. In practice, this procedure can take from 4 to 16 months.
Receive the refund amount to your taxpayer bank account at the bank you indicated in the application. It should be noted that an individual has the right to demand the return of income tax within 3 years.
Tip 5: How to get income tax back from buying an apartment
Return of income tax tax at the time of buying apartments, is provided by the state in the form of a property deduction. Any citizen of the Russian Federation can take advantage of this deduction, subject to deduction of income tax to the treasury, but only once in a lifetime.
You will need
- - passport;
- - contract of sale;
- - 2-NDFL certificate from places of work;
- - certificate of ownership;
- - declaration 3-NDFL;
- - documents confirming payment for real estate.
Instructions
The maximum amount of property deduction when purchasing a home cannot exceed 2 million rubles. Those. you can return a maximum of 260 thousand rubles from purchases. If housing is purchased, 13% of the interest paid for using the loan for the entire period is subject to payment, regardless of the amount.
To receive a property deduction in the form of a return of income tax tax, you need to contact the tax office at your place of residence. You can apply for compensation at any time, even after 10 years. But in any case, only the amount calculated will be considered deductible. tax for the last 3 years immediately before you applied for a refund tax.
Fill out the declaration in form 3-NDFL, for this you will need a certificate from all places of work where you worked during the declared period; certificate of ownership of real estate; residential purchase and sale agreement; your passport details; details of a current account in Sberbank for transferring funds; payment documents confirming the purchase of real estate.
The completed declaration and supporting documents must be submitted to the tax office by April 30 of the year following the reporting year. For example, in 2012 a declaration is submitted for 2009, 2010, 2011. In this case, you will need a certificate in form 2-NDFL for the entire declared period (2009, 2010, 2011) from all places of work. Please attach an application for a deduction and an application for a refund to the documents. tax. You can submit the declaration in person, send it via electronic communication channels (for this option, use the services of specialized organizations) or by mail with a list of investments to the tax office at the place of your registration.
If you plan to receive an income tax refund tax all at once, the review period for your documents will be at least 3 months. If you pay in installments through your employer, you will be given a notice of entitlement to a deduction after 30 days. Submit it to the accounting department at your place of work, and they will not charge you 13% of your income every month. tax until the entire deduction amount is exhausted.
If the deduction is not used in its entirety for the year, the remaining portion can be carried over to subsequent years, but in this case it is necessary to submit a 3-NDFL declaration every year with the provision of all supporting documents, including a 2-NDFL certificate for the period for which the declaration is submitted. You can submit part of the deduction to the inspectorate by submitting a declaration, and next year, if the deduction is not fully used, return the part through the employer. These options do not work together in the same reporting period.
Helpful advice
If residential real estate was purchased as shared ownership by spouses, then a property deduction will be provided in proportion to the value of the shares. For example, if the shares of the spouses are 1/2 and 1/2, respectively, 130 thousand rubles.
Sources:
- income tax refund from apartment purchase
Income tax- This tax levied on the income of individuals. It is subject to any income in cash or in kind received tax payer on the territory of the Russian Federation and abroad.
You will need
- - certificate 2-NDFL;
- - declaration 3-NDFL;
- - documents confirming payment.
Instructions
Return tax a, which was paid from your income by you personally or by your employer is called tax new deduction. There are several types of them - standard, professional, social and property. The last two deserve special attention; to obtain them, you must contact tax new inspection, while the standard tax A new deduction is usually issued directly from the employer, while a professional deduction applies to individual entrepreneurs with a general system tax taxes, lawyers and notaries.
You can claim your right to a refund of income tax tax but only if in the period under review you had legal income and paid from it tax on income.
To social tax New deductions include: educational expenses (yours or your children, close brothers, sisters); expenses for treatment (yours or your loved ones); charitable expenses; insurance pension contributions or pension co-financing. Property deductions include: purchase of real estate (residential only), construction of residential real estate.
To return the paid income tax tax and after purchasing real estate you need to fill out an application for deduction in tax new inspection, submit a declaration in form 3-NDFL, as well as documents confirming the payment of funds and ownership of housing. If you purchased on credit, you can claim a deduction for the entire cost of the home at once, rather than after paying off the entire loan. Also, every year you have the right to refund 13% of what you paid. Maximum amount for which compensation is possible tax a, is 2 million rubles, i.e. 260 thousand rubles tax but to compensation.
To receive a deduction for tuition fees, you need to provide tax new body 3NDFL declaration for the reporting period until April 30 of the next year. For example, for 2011 this should be done before April 30, 2012. You will need supporting documents regarding payment: a copy of the agreement with the educational institution, a copy of the license to provide educational services. If you paid for treatment, you will also need supporting documents (agreement with a medical institution, receipts for payment for services). The maximum amount of expenses from which you can receive reimbursement is 120 thousand rubles. This is the total amount for any type of social deduction. Thus, if you incurred costs for training in the amount of 70 thousand rubles and for treatment - 100 thousand rubles, the maximum total deduction will still not exceed 120 thousand rubles.
To the social tax deduction include expenses for treatment, education (your own and your children’s), and payment of voluntary contributions to pension insurance. If there are such expense items, you can qualify for a deduction in the amount of 13% of these amounts, but not more than 120,000 rubles. The maximum deduction amount is 15,600 rubles.
Instructions
You can receive a social tax deduction for education when paying for your own education or for your children under the age of 24. When paying for children's education, the deduction amount is 50,000 rubles. If both parents pay for the services of the educational institution, it is divided by 2. You can receive a deduction only if you have income subject to personal income tax in the reporting period. If you pay for your education, then the maximum amount of expenses that is accepted for deduction is 120,000 rubles.
To receive a deduction for training, you need to write an application to the tax office at your place of residence and attach a declaration in Form 3 - Personal Income Tax (submitted by April 30 of the current year for the past calendar year). Also obtain from your employer a certificate in Form 2 - Personal Income Tax on the amount of income and withheld personal income tax. From the educational institution you will need a training agreement (necessarily concluded in the name of the payer, i.e. if you pay for the training, then your data must be in the contract) and a copy of the license for educational activities. To confirm the expenses actually incurred, be sure to provide a copy of the payment receipt and a copy of the child’s birth certificate. You have the right to receive a deduction within 3 years, i.e. in 2012 you will be able to submit a declaration for 2009, 2010, 2011.
To receive a social deduction for treatment, you will need the following documents: declaration in form 3 - personal income tax; agreement with a medical institution; certificate of payment for services; a copy of the institution’s license to provide medical services; certificate 2 - personal income tax. The maximum amount with which you can receive a deduction is 120,000 rubles.
If in one reporting period you incurred expenses for treatment, training, the maximum amount that can be accepted for deduction, will amount to 120,000 rubles. Those. you can return 13% - 15,600 rubles.
Helpful advice
The educational institution must have a license - only in this case will you be able to receive a deduction.
Citizens paying taxes on the territory of Russia, have the right to issue a refund of part of the funds after the acquisition or construction of their own housing. The basis for a tax refund is a package of documents submitted to the territorial tax office, an application (Federal Law No. 224-F3, Article No. 220 of the Tax Code of the Russian Federation).
You will need
- - statement;
- - passport;
- - documents for tax refund.
Instructions
If you have a permanent job and are a conscientious taxpayer, you have the right to apply for a property deduction for the purchase, construction housing or for the acquisition of land for individual housing construction.
Only that part of the money that is transferred as taxes on your income is returned, but not more than 13%, calculated from a maximum amount of 2 million rubles. If your home costs significantly more, it is impossible to issue an income tax refund for the remaining amount.
Each owner will receive that part of the maximum deduction amount in accordance with which his share of the property is registered and only if the due amount was previously withheld from him. This means that if the purchased housing is registered in the name of two owners, each has the right to apply for a property deduction, the amount of which will not exceed 130 thousand rubles.
You can receive the deduction in cashless form or the funds will be transferred to your bank account. For a non-cash deduction, which provides for the exemption of the taxpayer from paying income tax, please contact us immediately after purchases. Less cash, please contact us one year after purchase. housing.
Submit an application to the territorial tax office, fill out a declaration, and present a certificate of income. You will need to confirm the fact purchases. To do this, you must present a certificate of ownership, payment documents confirming payment, a loan agreement if the housing is registered in, bank account number if you plan to return the tax in cash.
Refunds are made within 30 days from the date of your request after a complete verification of the information and documents provided.
Video on the topic
Tip 9: How to return income tax for a purchased apartment
By purchasing housing as property, working citizens of the Russian Federation can receive a portion of the income tax paid to the state. To do this, they need to apply for a property tax deduction at the Russian Federal Tax Service inspectorate at their place of residence.
You will need
- - computer with Internet access;
- - “Declaration” program from the official website of the Federal Tax Service of the Russian Federation (http://nalog.ru/).
Instructions
Keep in mind that the right to receive tax deductions is granted by the state only to those citizens who work and pay income tax of 13%. You can use the right to a property deduction only once in your life. The income tax will be refunded to you gradually. As a rule, this happens over several years (depending on the amount of wages and withheld tax), but only from an amount not exceeding 2 million rubles, even if you spent much more money on the purchased property.
To apply for a property tax deduction, collect all the necessary documents: passport, real estate purchase and sale agreement (apartments, houses, rooms); invoices, receipts that confirm payment under the contract; act of acceptance and transfer of real estate; certificate of state registration of an apartment or house. Make copies of all documents except your passport. If you had to use a bank, mortgage or loan to purchase a home, be sure to attach a copy and original of the relevant agreement, as well as a certificate of the interest you paid on the loan. Don’t forget to ask your employer for a certificate of income for the previous year, Form No. 2-NDFL.
Having collected the necessary documents, contact the Federal Tax Service at your place of registration for form No. 3-NDFL. You can fill out the forms by checking the samples located at the stands of the tax office. Having a computer at home with Internet access, you can file a declaration electronically and then submit it to the tax authority. On the website of the Federal Tax Service of the Russian Federation, download and install the “Declaration” program on your computer for the corresponding year. The program's pop-up tips will help you fill out the forms.
Sources:
- Official website of the Federal Tax Service of the Russian Federation
Standard tax deductions are benefits provided to taxpayers who have income taxed at a rate of 13%. Such deductions are provided both to certain categories of taxpayers and to children.
Who is eligible for the standard tax deduction?
The distinctive feature of standard tax deductions is that they are provided regardless of the presence of certain expenses. The main criterion by which deductions are granted is belonging to the category of persons listed in the law. For example, disabled people, military personnel, liquidators of the Chernobyl accident, spouses of deceased military personnel. Also, standard deductions apply to citizens with children. A complete list of categories of citizens is given in Article 218 of the Tax Code of the Russian Federation.
If a taxpayer is entitled to two or more tax deductions at the same time, he is given the maximum one. The standard deduction for children is additional, regardless of eligibility for other deductions.
A tax deduction is provided to parents (guardians) for each minor child or for full-time students. One of the parents can receive it in double amount if the other refuses. Standard deductions for children are provided until the taxpayer reaches an annual income of 280 thousand rubles.
How to get a standard tax deduction
As a rule, the standard tax deduction is issued automatically by the employer. In other cases, it is necessary to write a corresponding application at the place of work and attach copies of documents confirming the right to deductions.
If during the tax period deductions were not provided for any reason, the taxpayer can contact the tax office to recalculate the tax base.
Standard tax deduction amounts and calculation procedure
In 2014, deductions for the first two children will amount to 1,400 rubles; third (and subsequent), as well as a disabled child - 3000 rubles.
In the amount of 3000 rubles. monthly deductions are provided to accident liquidators with acquired radiation sickness (in particular, at the Chernobyl Nuclear Power Plant, at the Mayak Production Association), disabled people from the Second World War, and disabled military personnel.
Deductions in the amount of 500 rubles. Heroes of the Russian Federation, Heroes of the USSR, participants of the Second World War, residents of besieged Leningrad, prisoners of concentration camps, disabled children, liquidators of radioactive accidents, veterans of Afghanistan can receive.
How to calculate the deduction? For example, an employee with two minor children has a monthly salary of 30 thousand rubles. It turns out that he can qualify for a monthly deduction of 2800 rubles. (1400*2). Without receiving the deduction, the employee would receive 26.1 thousand rubles monthly. (30-30*0.13), the personal income tax amount would be 3.9 thousand rubles.
Upon receipt of the deduction, the employee will receive a large amount in hand - 26.46 rubles. (30-(30-2.8)*13%). The monthly personal income tax amount will be 354 rubles. Thus, the deduction amount will reach 360 rubles.
Tip 11: What documents are needed for tax deductions in 2017
The income of an individual in Russia is subject to tax, the amount of which is 13% of the salary. But if you purchased residential real estate or a plot of land for individual housing construction, spent money on treatment or education, the state will return you 13% of your expenses. This is the so-called tax deduction.
Passbook or account number to which personal income tax will be returned;
- an application requesting a deduction;
- a complete description of the package of documents.
If you spent money on education (yours or someone from your relatives), collect the following documents:
Copies and originals of the contract for the provision of educational services, additional agreements, licenses of the educational institution, as well as a certificate of the form of study (full-time, part-time, etc.), receipts for payment;
- certificates on forms 2-NDFL and 3-NDFL;
- copies and originals of the child’s birth certificate, as well as documents confirming relationship, if you are paying for the education of one of your relatives;
- copy of passport and TIN;
- account number or passbook (to which 13% of income will be returned);
- a list of documents that you have collected for tax deductions.
When paying for treatment, you can also get 13% back. To do this, you will need to provide the following documents to the tax office:
A certificate of treatment performed (issued by a medical institution, it must contain information about the license), an agreement for the provision of paid medical services (original and copy), prescription forms (form No. 107/u, which must have the appropriate stamp);
- a copy of the TIN and pages of the passport, which reflect information about registration, full name, date and place of birth and date of issue of the document;
- originals of certificates 2-NDFL and 3-NDFL;
- savings book or account number;
- application for a deduction;
- a complete list of documents provided to the tax authorities.
If you paid for treatment or the purchase of medicines for one of your relatives, you need documents that confirm the relationship.
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It is important to understand that the state will not immediately transfer 13% of the funds spent to your account. You will receive this money gradually. For example, if you spend 1 million rubles, you will be returned 130 thousand. Until this amount is repaid, you will receive a salary without deduction of personal income tax, that is, 13% more than usual. For example, if you receive 10,000 rubles on payday, then when you apply for a tax deduction, you will receive a salary of 11,300 rubles for one hundred months.
Citizens of the Russian Federation are obliged to pay taxes - this is their Constitutional duty. But a fairly decent portion of the money can be returned if you take advantage of tax deductions guaranteed by the state.
-property deductions are the most common type. A property deduction is provided to a taxpayer who has completed a real estate purchase and sale transaction.
Receiving tax deductions is available only to citizens who are officially employed, that is, paying personal income tax. These may include registered individual entrepreneurs who apply the general taxation system if they deduct expenses not related to professional activities. Tax residents of the Russian Federation, as well as tax non-residents living in the Russian Federation for 183 days, have the right to deductions for real estate purchase and sale transactions.
A tax deduction can be provided for the amount received from a real estate purchase and sale transaction both in the Russian Federation and abroad. The deduction amount reduces the tax base by 13%. But there is a tax base limit, above which no deduction is issued. So, when purchasing real estate, the limit on the amount subject to tax deduction is determined by law at 2,000,000 rubles, that is, the tax deduction will be 13% of 2 million rubles and equal to 260,000 rubles. When selling real estate, the taxable amount is formed according to two schemes at the choice of the taxpayer:
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