The return to the property deduction is 13%, calculated from the value of the property, with a limit of 2,000,000 rubles, and is provided to taxpayers of the Russian Federation once. Regulated by the norms of Articles 220, 222 of the Tax Code of the Russian Federation.
Tax Code of the Russian Federation Article 222. Powers of legislative (representative) bodies of the constituent entities of the Russian Federation to establish social and property deductions
Within the limits of the amounts of social tax deductions established by Article 219 of this Code, and property tax deductions established by Article 220 of this Code, legislative (representative) bodies of the constituent entities of the Russian Federation may establish other amounts of deductions taking into account their regional characteristics.
Two options are provided where to submit paperwork for deduction when buying your home:
- Through the local branch of the Federal Tax Service, at the registration and residence address of the owner of the purchased apartment.
- Through the employer, for which the owner works full time, with an official employment contract.
Below we will look at when you can apply for deductions when buying an apartment through the Federal Tax Service and your employer.
The deadline for submitting documents depends on the choice of one of the two options. for a tax deduction when buying an apartment. In the first case, registration is carried out one year after the purchase of housing, that is, in the tax period following the purchase of the apartment.
The next tax period for registering 13 percent of the purchase of an apartment closes on April 30 of the current calendar year.
In the list of documents for the return of income tax for the purchase of an apartment must include an application from the owner and a tax return in form 3-NDFL.
So, when can you apply for 13% interest when buying a home through an employer? In this case, there is no need to wait for a year to pass, and You can apply for a deduction directly through your employer, after receiving documents from Rosreestr on registration of a real estate transaction. In addition to reducing the deadline for submitting documents for a tax refund when purchasing an apartment, here no need to fill out and submit the 3-NDFL declaration.
What documents are needed to return 13 percent from the purchase of an apartment?
A property transaction must undergo mandatory registration at the cadastral chamber or multifunctional center (MFC) at the location of the property. Registration is regulated by the norms of Federal Law No. 218-FZ of July 13, 2015 and Article 131 of the Civil Code of the Russian Federation.
According to the indicated sources, the owner receives a package of papers for a tax refund declaration when purchasing housing, which must be presented to the Federal Tax Service.
The following documents are provided to the tax office:
- Certified by Rosreestr civil contract for the purchase and sale of an apartment. This is the main document establishing the eligibility of individuals to receive the legal 13%.
- Issued by Rosreestr upon registration certificate of ownership of the apartment.
It is allowed to certify a property transaction at a notary’s office, which has the same authority as certification by Rosreestr.
This list of documents is attached to the following:
- owner's statement;
- receipt or bank receipt for payment of money;
- the applicant's civil passport.
The entire list of papers listed must be presented in originals and photocopies.
Now let’s find out what documents are needed if registration takes place at the tax office. Additionally, originals are provided:
- certificates from the accounting department at the place of work in form 2-NDFL;
- completed tax return in form 3-NDFL.
Certificate of income of an individual, form 2-NDFL: , .
Sample of filling out a certificate of income in form 2-NDFL
Tax return in form 3-NDFL: , .
This is what a sample of filling out a declaration on form 3-NDFL looks like
Personal receipt of deduction
Let's talk in more detail about what papers are needed to receive 13% when purchasing a home and how to apply for the benefit through the Federal Tax Service.
In this case you need to contact the Federal Tax Service office during the tax period established by law to submit a 3-NDFL declaration. Fill out your tax return and attach the list of documents listed.
Documentation submitted as an attachment to the application for the calculation of a refund of previously withheld tax. When submitting 3-NDFL, the application can be drawn up in free form and requires handwriting, with identification by a personal signature. It is also possible to register it on a standard form received from the tax authority.
Mostly Inspection offices offer samples for drawing up applications.
Also for tax deduction It’s not difficult to compose it yourself using the example below:
- In the upper right corner there is a “header” of the document, where the surname, initials and position of the authorized person to whom the application is being submitted are indicated.
- The following information is provided sequentially:
- name of the tax authority;
- surname and initials of the applicant;
- TIN number;
- home address;
- phone number for feedback;
- email address.
- In the middle of the sheet the name of the document “Application” is indicated. The main text is placed under the document title.
The main text for personal income tax reimbursement can be formulated: “By virtue of clause 6 of Art. 78 of the Tax Code of the Russian Federation, I ask you to return the tax deduction from the amount of funds I overpaid, withheld from wages in 2014, in the form of personal income tax. I ask that the basis for providing a tax refund be considered what I purchased from Mr. Boeva V.M. three-room apartment."
The main text field when returning personal income tax should be given as an appendix, consisting of the presented list of papers for a refund of 13 percent of the purchase.
Below is the date and signature., and indicate the details of your personal account or bank card where the funds will be transferred.
Download an application for a tax deduction when purchasing an apartment: , .
Sample of filling out an application for a tax deduction
Registration through the employer
In this case, you will need to write two statements when returning the tax.:
- to the Federal Tax Service department;
- to the employer.
An application for filing a 13 percent declaration with the Federal Tax Service is drawn up in the same way presented above. But after the main part you need to indicate: “I request permission to receive a tax deduction on the amount accrued from wages.” The applicant’s place of work is also indicated here. No details required.
Having reviewed the papers to the tax office for a refund of 13 percent by the tax authority, the applicant is given official permission to receive a deduction from the employer. This document is attached to the application submitted to the organization. It written to the head of the enterprise in free form, corresponding to documents of this type “by hand”. In the “header” they indicate:
- FULL NAME. and the position of manager;
- FULL NAME. and the position of the applicant;
- home address, telephone.
After the name of the document, Approximate text is written in the main part: “Based on the order received from the Federal Tax Service of the Isilkul district of the Omsk region, registered under No. 56, issued on December 29, 2014, I ask you to provide me with previously withheld tax deductions on income for individuals due to the purchase of an apartment from gr. Boeva V.M., on the basis of a civil contract.”
At the end of the application, a handwritten signature with an explanation of the surname is also placed.
Application to the employer for a deduction: , .
An example sample of filling out an application to an employer for a personal income tax deduction
The employer is not required to submit papers for the purchase of an apartment, but the application must reflect the details of the property transaction agreement.
Having found out everything about what is needed to get an income tax refund when purchasing your own home, you should talk about additional certificates and documents.
In what cases is a receipt required?
Let's also consider what papers are needed to certify the transfer of money. First, a payment document is submitted confirming mutual settlements between the parties.
If the buyer and seller used a safe deposit box– this will be a standard payment document received from the bank.
When transferring money personally, the buyer must draw up a receipt and transferred to the seller. With this receipt, the applicant applies to the tax authority to issue a property refund.
Relevant requirements apply to the receipt:
- handwritten;
- the payment amount is indicated in numbers and in words;
- the specified amount coincides with the amount in the contract;
- information about the parties coincides with the data in the contract and passport;
- a date and a personal signature with a transcript are placed.
It is advisable to notarize the signatures of the parties and the fact of transfer of money.
Receipt when purchasing an apartment for 13 percent tax: , .
An approximate example of drawing up a receipt for receipt of a deposit when purchasing an apartment for a tax deduction
Nuances of filing a deduction
In certain cases, specific design issues arise that you need to be aware of when purchasing apartments and applying for tax benefits.
Purchase of a ready-made property
This method of buying a home is considered traditional. When registering real estate, you need to pay attention to the following points.
In addition to the main agreement, which is being registered, a preliminary purchase and sale agreement is drawn up, providing for the payment of a deposit.
Accordingly, when registering it is advisable to do the following:
- return the receipt for the advance payment;
- receive a receipt for the full cost;
- certify its authenticity by a notary.
If you purchase an apartment in a new building, then 13 percent can be paid only upon receipt of a certificate of ownership. In this case, the tax period of acquisition is considered to be the moment from the date of execution of the act of putting the object into operation.
Buying an apartment during construction
Let's find out what documents are needed to get a tax refund after purchasing an apartment under the DDU. If the full cost of housing has been paid under a shared participation agreement (DPA), it is permissible to issue a deduction on the basis of this agreement, but before the housing is put into operation.
A payment document is considered to be a receipt for the transfer of money to the developer, in the amount stipulated by the DDU. The same applies to the acquisition of an apartment under an assignment of rights agreement, but here the payment document will be a receipt for the transfer of money to the assignee.
Apartment finishing
Money spent on repairs is accounted for separately, by accounting for receipts spent on building materials, or a settlement receipt with the contractor for repair work under a service agreement.
Registration of a mortgage
You should also know what documents are needed for property deduction when purchasing an apartment with a mortgage.
When purchasing a home with a mortgage, the tax authority is required to submit a real estate purchase and sale agreement certified by Rosreestr, as well as a loan agreement.
In this case, additional tax benefits appear in the form of 13% of the interest rate paid, but for an amount not exceeding 1 million rubles.
Buying an apartment for several owners
If the shares are not distributed between the owners, by default tax deduction is distributed jointly, in equal proportions, upon confirmation of the fact of cash investments by receipts received.
Except in cases where co-owners are members of the same family. Here, on the basis of Article 35 of the Family Code, redistribution of the deduction is allowed at the discretion of the spouses. To do this, you need to write a corresponding application.
RF IC, Article 35. Possession, use and disposal of common property of spouses
- Possession, use and disposal of the common property of the spouses is carried out by mutual consent of the spouses.
- When one of the spouses enters into a transaction to dispose of the spouses’ common property, it is assumed that he is acting with the consent of the other spouse.
A transaction made by one of the spouses to dispose of the common property of the spouses may be declared invalid by the court on the grounds of lack of consent of the other spouse only at his request and only in cases where it is proven that the other party to the transaction knew or should have known about the disagreement of the other spouse to complete this transaction.
- In order for one of the spouses to enter into a transaction for the disposal of property, the rights to which are subject to state registration, a transaction for which a mandatory notarial form is established by law, or a transaction subject to mandatory state registration, it is necessary to obtain the notarized consent of the other spouse.
The spouse, whose notarized consent to carry out the said transaction was not received, has the right to demand that the transaction be declared invalid in court within a year from the day when he learned or should have learned about the completion of this transaction.
Download the application for the distribution of property tax deductions between spouses: , .
Sample application for distribution of property tax deduction between spouses
When registering shared ownership, the deduction is equal to the amount of the share in the right that each co-owner received. In this case, it is permissible to register 13 percent independently of each other, at different times.
If the owner is a minor child
Property transactions for minor children are authorized to be carried out by their legal representatives. They are:
- parents or adoptive parents;
- guardians;
- guardianship and trusteeship authorities.
The right to deduction is granted to a person who has invested his own funds in the purchase of real estate., which is confirmed by the receipt received.
You are also required to provide the necessary papers for a personal income tax refund when purchasing an apartment:
- Document certifying the authority of the legal representative. For example, a child’s birth certificate or documents from the guardianship and trusteeship authorities.
- Receipt (receipt) for payment of funds, issued in the name of the person acting as a representative.
The authorized representative is required to initially obtain a tax benefit, which he has not used previously, when registering real estate in his own name. If the deduction is not received, upon reaching 18 years of age the child will be able to receive it independently.
Receipt of a deduction by a parent does not cancel the child’s subsequent right to receive tax benefits in respect of other purchased items.
If the owner is a pensioner
Pensioners are not Russian taxpayers, therefore, this tax benefit does not apply to them.
The exception is for persons of retirement age who continue to work officially, receiving wages not lower than one minimum wage (minimum wage). These citizens apply to the tax authority or employer on a general basis. The list of documents for obtaining a tax deduction when purchasing an apartment is standard.
The shift of the tax period to three years ago also applies to them.. If during this period the pensioner worked, he has the right to receive a tax deduction when purchasing an apartment in an amount not exceeding the tax payment at this stage.
If the owner is disabled
Persons who retired due to disability, are also not taxpayers. In this case, it is permissible to restore the tax period to three years ago, or to subsequent tax periods when the citizen begins work duties while remaining on disability or withdrawing this type of social security.
There is no statute of limitations for receiving a deduction for the purchase of an apartment. Receipt of a property return can be restored at any stage when the owner continues (starts) paying income tax for individuals.
Filing a declaration for third parties
Only the owner of the property who participated in its acquisition as a party to the property transaction specified in the contract can draw up a deduction. And also - a person who invested his own money in the purchase.
Let's find out what papers are needed to return 13 percent of the purchase of an apartment to the investor. The purchase investor can apply the deduction to himself only if:
- providing a corresponding statement from the owner;
- existence of a court decision.
If the representative acts in the interests of the owner, he can issue a property return in favor of the buyer of the property by collecting the required documentation, submitting an application and filling out a declaration. In this case, based on it you will need a notarized power of attorney for the representative, issued by the owner of the apartment.
Re-return
If the owner received a deduction earlier, but he still has a resource that he has the right to use when purchasing an apartment, this circumstance must be indicated in the application submitted to the tax authority.
There is no need to provide calculations in the application.. The inspection itself will check the admissibility and proportionate amount of the refund.
Is certification of documents and statements required?
The application must be certified by the personal signature of the owner. No other identification is required.
Submitted the application is certified by an authorized person, responsible for formalizing the procedure - the head of the Federal Tax Service department or the employer, after which it comes into legal force.
The purchase and sale agreement is certified by a notary or Rosreestr. A receipt for receipt of money is signed by the parties to the agreement and can be certified by a notary.
A tax certificate from the accounting department in form 2-NDFL is an official document. It's required signed by the chief accountant and the head of the organization. Certificates from the guardianship authorities are certified by the head of the local branch.
Other required papers to obtain a tax deduction when purchasing an apartment, submitted in the form of photocopies, are certified directly upon acceptance by the tax inspector, while simultaneously presenting their originals.
The article shows what papers are required for a tax deduction when purchasing an apartment, the main provisions accompanying the registration of a property return commensurate with the tax paid and the value of the property. The nuances that affect this procedure are also discussed.
- Tax Code of the Russian Federation (Article 220);
- Order of the Ministry of Economic Development of the Russian Federation No. 291 dated May 10, 2016;
- Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/671 dated December 24, 2014;
- Letter of the Federal Tax Service of Russia No. ED-4-3/19630 dated November 22, 2012.
Legal regulation
All officially working citizens of the Russian Federation, including pensioners and persons on maternity leave to care for a child, can take advantage of the opportunity to return a tax deduction. The main condition is the presence of an official source of income for the last year. For pensioners, employment with a three-year limitation period is allowed.
There are many cases when they want to receive a tax deduction when using, or after purchasing a home for. There are two legal types of payments:
- Basic;
- By percentage.
The first one is received from the purchase of housing with a maximum value of up to 2 million rubles. This may be one or several apartments. You can apply until the maximum amount is reached - 260 thousand rubles.
The second type is receiving a deduction for interest paid to the bank on a mortgage loan. The maximum amount of overpayment for which a refund is issued is 3 million rubles. This right can only be used once.
What you need to know about tax deductions
Main Return Features:
- According to the rules for submitting documents to the tax service for the return of funds spent, ownership must be officially formalized and a transfer and acceptance certificate must be completed (for new buildings);
- Only funds spent from the target loan - mortgage - will be taken into account.
Features of interest return:
- You can only receive a deduction from interest already paid;
- If the loan was issued before 2014, then you can return 13% of any amount;
- After 2014, the maximum interest paid is 3 million rubles.
A positive decision largely depends on the correct preparation and filling out of documents for a tax deduction for a mortgage loan. Each of the above situations has its own design features.
The article will answer the question - what documents are needed to obtain a tax deduction for an apartment with a mortgage, as well as a detailed description of where to get them and how to fill them out correctly.
We collect the necessary documents
The package of documents usually includes:
- Statement;
- Identification documents;
- Documents of ownership;
- Documents related to the purchase of housing;
- Loan documents;
- Certificate 2-NDFL;
- Declaration 3-NDFL;
- Documents confirming payments made.
It is advisable to have copies of all pages of the documents mentioned above.
This is a general list of documents for a tax deduction for an apartment on a mortgage; let’s look at each of them in more detail.
Application to the tax office
The purpose of the application to the tax office is recorded in the submitted application. The standard application can be downloaded freely on the Internet on the official website of the Federal Tax Service and filled out at home yourself. It states:
- Details of the tax authority to which the application is submitted;
- FULL NAME. the applicant;
- Passport number and series, information about its issue;
- Date of Birth;
- Permanent residence address;
- Contact phone number;
- The year for which you want to receive a deduction;
- The full cost of purchasing real estate;
- Amount excluding used tax-free funds (maternity capital, military mortgage);
- Details of the employer (if you plan to receive a deduction through him);
- List of attached documents.
If the deduction will be distributed among several owners, an additional statement regarding the percentage of shared ownership will be required.
Identity documents
The general civil passport of the Russian Federation is the main document when submitting any application to government agencies. The spouses also submit a copy of the marriage certificate.
If the apartment is registered in , their identification documents will be birth certificates or passports (if available). For a child under guardianship or care - a certificate confirming this status.
It is possible that tax officials will ask for a TIN. But most often it is not difficult to establish his number using a passport.
Ownership documents
Since the summer of 2016, homeowners no longer receive a certificate of state registration. At any time you can contact the Unified State Register and receive an extract in paper or electronic form. This certificate is the only document confirming ownership. It states:
- Information about the owner;
- Real estate data;
- Date of acquisition of ownership.
From January 1, 2017, this service is paid - 750 rubles. To obtain it, you must contact the Unified State Register of Enterprises with an application and pay the state fee. You can order a certificate online - on the Rosreestr website; this procedure will cost less - 300 rubles. By law, a paper version of the extract must be provided no later than 5 days from the date of application.
Documents related to the purchase of housing
Confirmation of purchase of an apartment is:
- Transfer and acceptance certificate (for new buildings);
- Contract of sale;
- Exchange agreement with additional payment.
If you want to receive a tax deduction from funds spent on completion, decoration, repairs, and installation of utilities, the contract must necessarily state that the housing was purchased in a condition that requires additional costs, and the lost purchase and sale document can be restored by a notary, or at the MFC.
Without a transfer and acceptance certificate, it will not be possible to move forward with a new building. If you purchased an apartment at the initial stage of construction, before the house is put into operation, it makes no sense to collect documents from the tax service.
Mortgage loan documents
After completing the mortgage, the newly minted owner is left with an agreement with the bank with an attached payment schedule. The latter will not be needed when submitting documents to the Federal Tax Service for a tax deduction for purchased real estate. But if you apply again for - having a schedule is mandatory.
Help 2-NDFL
This document confirms the fact of payment of income tax for the last year. You can order it from the accounting department at your place of work. Help contains:
- Employer details;
- Employee information;
- Salary before and after deduction of personal income tax;
- The total total amount of payments, as well as their monthly division;
- Signature with the seal of the chief accountant and manager.
Declaration 3-NDFL
This is perhaps the most difficult document to prepare. The easiest way to fill it out is to contact a private company. If you decide to fill out the declaration yourself, you can download and print the current form on the official website of the Federal Tax Service. There are also instructions for filling out and ready-made samples.
The government services service offers to fill out the document online, and a special “Declaration” program is designed to help you avoid mistakes; the download link is on the Federal Tax Service website. By the way, you can also submit an electronic version - the tax office must accept it.
You can also seek help in filling out the 3-NDFL declaration from our lawyers using the online consultant form.
Documents confirming payments made
Documents confirming the transfer of funds to the seller:
- Receipt for receipt of payment;
- Bank account statement;
- Certificate from the lender about mortgage payments made;
- Receipts, invoices for the purchase of finishing materials, repair work.
A receipt may be needed when payment was made in cash. In other cases, an extract about transfers made from a bank account is taken. A certificate of mortgage payments is issued by the bank. This is usually a free document that takes several hours to several days to complete.
Additionally, they may require checks - payment documents that confirm the fact of payment for housing for deduction on the mortgage. If there are no such documents, you can refer to the legislation that allows you not to provide such receipts if you have a bank statement.
Additional documents
If the property has several owners, you will have to attach a certificate indicating. Bank details are also required to make payments. For example, a copy of the first page of a savings book.
Design rules
To the list of documents for a tax deduction for an apartment on a mortgage, you can attach 3-NDFL not only for one calendar year, but also for three. Remember that all documents must be readable and in proper condition. They may refuse to accept crumpled or torn certificates. If there are a lot of photocopied pages, be sure to fasten them with a stapler or paper clip. For example, 3-NDFL takes 19 sheets, each of them must be in accordance with the numbering.
Application deadlines
Unlimited with a mortgage. That is, you can apply at any time, but you can only claim payments for expenses incurred over the last three years.
You are allowed to apply for a tax deduction only at the beginning of a new reporting year, with the exception of cases when you plan to receive payments through your employer. Both methods are legal and have their own sequence of actions.
To the tax service
- After the end of the year of purchase, a 3-NDFL declaration is filled out;
- A request is made to the accounting department to obtain a 2-NDFL certificate;
- Copies of other documents are prepared;
- A package of documents is submitted to the Federal Tax Service at the place of permanent residence;
- Within 2-4 months, an inspection is carried out and a decision is issued.
To the employer
- The tax service receives a document confirming the right to a property deduction;
- Copies of the necessary documents are prepared;
- A package of documents is submitted to the Federal Tax Service;
- After 30 days, a notification of confirmation of eligibility is received;
- The notice applies to the place of work.
If a citizen submitting an application has two or more official employers, documents can only be submitted for one of them. Since it is often not possible to receive the entire amount in one year, you will have to submit documents again in the next reporting period. To receive payments again, you need the same documents.
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Reasons for refusal
All citizens of the Russian Federation can take advantage of the right to tax deduction, but nevertheless there are many obstacles. You will not be able to return 13% of the purchase price or mortgage interest if:
- The housing was purchased before 2014 and the person has already exercised the right to deduction;
- The apartment was purchased from relatives (parents, children, brothers and sisters, etc.);
- The citizen applying for payment did not have official income for the last year;
- Part of the funds for the purchase of real estate was contributed by the employer, or the money was received under government support programs;
- The maximum payment limit has been exhausted (previously 260,000 rubles were received);
- The residential property is not located on the territory of the Russian Federation.
Special cases
Although the laws state that it is impossible to receive tax payments from the purchase of housing using funds received from the state and not subject to personal income tax, there are legal ways to return the due interest.
The use of maternity capital does not exclude the possibility of exercising the right if, in addition to the certificate, personal funds were used. A similar situation with . But you can only receive a tax deduction on the added amount.
Concealing the fact of using funds received under government support programs or from an employer will result in refusal to pay a refund or will result in legal proceedings.
Other features of receiving payments
Many, taking the opportunity, believe that they will not be able to receive a tax deduction in this case. This is far from true. A change in lender does not affect the exercise of the right to a refund of 13% on mortgage interest. The list of documents for 3-NDFL for a tax deduction for an apartment on a mortgage remains the same, but in this case a new agreement with the bank is attached.
There are no restrictions on where to spend payments - you can manage the funds received in your bank account at your own discretion. It is not necessary to issue a tax deduction for each shareholder - you can write an application to transfer the right to receive it to one person. Most often, spouses use this method.
The essence of the bill is as follows: when purchasing any real estate (house, apartment or plot of land), a citizen of the country has the right to return money in the amount of 13% of the amount paid to him. Let's take a closer look
Rules for obtaining deductions when purchasing real estate
Every officially working person in Russia can get their property deduction back. According to Article 220 of the Tax Code of the Russian Federation, the right to 13% can be exercised by every person arranged in accordance with the Labor Code of the Russian Federation. At the same time, the company where he works must make all legal contributions. The deduction is not always received by minor children, pensioners or people who are not officially employed (there are no deductions for them).
Expert opinion
Roman Efremov
The law clearly indicates that only Russian citizens who carry out official labor activities and pay tax deductions on earnings have the right to receive a deduction. Foreign nationals also have the right to deduction, provided that they have property assets on the territory of Russia and live in the country for more than 183 days during the calendar year.
The legislator sets a number of restrictions on receiving a deduction. Thus, it is impossible to return part of the personal income tax in the following situations:
- if the applicant, being retired, has not officially worked for more than 5 years;
- the real estate purchase and sale transaction is not confirmed by the Registration Chamber, there is no certificate of state registration of property rights;
- the user has the status of a legal entity and is engaged in entrepreneurial activities;
- Maternity capital funds and other forms of government subsidies are partially used for the purchase of living space.
Since 2016, some amendments have been made to the tax legislative framework, which established a time limit for receiving a deduction. If the purchase and sale transaction occurred before January 1, 2014, the right to deduction is established once, regardless of the value of the transaction (provided that the maximum purchase amount is 2 million rubles). This means that when purchasing an apartment for 1.5 million rubles, the user will receive a refund of 195 thousand rubles.
If housing was purchased after January 1, 2014, then the right to a deduction is multiple, provided that the maximum refund amount is 260 thousand rubles.
Stages of providing a deduction
At the moment, there are two ways to exercise the right to deduction. First: you can get back the overpaid 13% directly through your employer. Every month, the employer company makes deductions from the official amount of your salary.
You can contact your employer with a question about the possibility of receiving a deduction, collect the appropriate package of documents and return the due funds. In other words, you will be paid your salary in full, without deduction of 13%.
Expert opinion
Roman Efremov
5 years of experience. Specialization: all areas of jurisprudence.
The return of personal income tax through the employer occurs as follows:
- The applicant contacts the Federal Tax Service to clarify the necessary documents.
- Having received a specific list, the user collects documentation.
- Along with the application, the documents are handed over to Federal Tax Service employees. The application is reviewed within 30 days. If the answer is positive, the Federal Tax Service issues a notification to the employer, which is transmitted to the accounting department of the enterprise.
- From the moment the notification is sent to the employer, the user will receive salary without deductions.
The second way to return: go to the tax authorities with the listed documents, submit an application for a refund yourself. Then, after a thorough check by the tax authorities, the money will be transferred to the account specified in the application. It is also possible to apply to the tax office by filling out all the necessary documents through the taxpayer’s personal account.
Expert opinion
Roman Efremov
5 years of experience. Specialization: all areas of jurisprudence.
The procedure for obtaining a deduction when applying to the Federal Tax Service in person will be as follows:
- Preparation of documentary support. The list of documents is standard and remains virtually unchanged.
- Submitting the application with documents to the Federal Tax Service department at the place of registration. It is possible to send an application by postal order, through an authorized representative, on the official website of the Federal Tax Service.
- Desk check. Federal Tax Service employees conduct a thorough inspection, which lasts several months. If the information in the documents does not coincide with the information of the tax authorities, the deduction will be denied.
- Refund of the tax amount to the applicant's bank account.
List of documents for providing deductions in 2019
Refund of 13% paid for the property.
Let's consider the necessary list of documents that are needed for deduction through the employer company:
- Application for return 13%.
- The applicant's passport, other identity document;
- Documents for new property. After determining whether it is a secondary or primary market, the necessary package is formed.
- Title document.
- The act of acceptance and transfer.
- Certificate of registration for the apartment.
- Documents that reflect full payment for real estate. These documents are various payment orders, checks, and cash orders.
The above documents must be provided in copies and certified. The accounting department transfers the listed documents to the tax authorities.
Let's look at the list of documents for refund through the tax office:
- Statement. It states the right of deduction, indicates the amount, details where the money must be transferred and taxpayer data.
- Declaration 3-NDFL (filled out in person).
- Identification document (passport).
- Certificate 2-NDFL (obtained from the accounting department). There are situations when an employee worked in several places. Then declarations are provided from several places of work.
- Documents for new property. Having decided whether it is a secondary or primary market, an appropriate package is formed.
- Title document (sale /DDU/ assignment).
- The act of acceptance and transfer.
- Certificate of registration (“greenback”).
- Receipts that will confirm payment for real estate. You can provide payment orders, checks, cash orders.
It is also possible to get a 13% refund on interest on a mortgage loan.
You can also take advantage of the deduction from the amount of interest paid on the mortgage. Refunds are allowed starting next year after signing the loan agreement.
To do this, in addition to the above documents, you must provide the tax office with:
- Loan agreement with the bank (copy).
- A certificate from the bank indicating the amount of interest already paid. It is drawn up on the credit institution’s letterhead indicating the loan agreement number and the full details of the borrower.
- Documents reflecting payment of a mortgage loan. These can be checks, receipts, payment orders, in other words, any documents that will confirm the payment of money to the bank. Copies are provided.
Refund of money spent on real estate finishing
Among other things, there is a legal basis to issue a deduction for apartment repairs. However, this deduction applies only to new housing or an apartment, upon purchase of which the clause “apartment without finishing” is included in the contract. In other options, when purchasing a finished home with renovations or if there is no such mark, you cannot receive a deduction for repairs.
To receive such a deduction, the homeowner must provide the following documents to the tax authorities:
- Sales receipts.
- Contracts for the provision of services for finishing works.
- Other bank documents, payment orders confirming your purchase of the necessary materials for finishing work.
You need to know that finishing work includes plastering, glass, painting, tiling, and floor repair.
If the property is joint or you need to make a return for your spouse
If the purchased apartment/plot was purchased by spouses in half, you should also bring to the tax office:
- Marriage certificate (copy).
- Application for determination of shares.
There are cases in which one spouse is officially employed, but the other is not. Then the deduction can be returned for the share that belongs to the officially working spouse. In other words, if real estate belongs to spouses in half, then one of the spouses will only be able to receive his share. In the event that you want to receive a deduction from the entire purchase, then initially you need to record the purchase not in shares, but in common joint property.
The mortgage interest deduction is calculated based on how the spouses' shares are divided.
If the owner of the share is a child
It is also possible for a minor child to receive a deduction when purchasing real estate.
The parent or legal guardian receives the deduction for the child. However, there are nuances here. For example, a parent or guardian will no longer be able to return 13% in the future, but a child can take advantage of the legal right upon reaching adulthood.
You issue a deduction for the child (if he is the owner of the home or share). Documents required:
- Child's birth certificate (copy).
- A statement defining ownership interests.
- A document confirming the authority of the child’s legal representative, documents from the guardianship authorities.
- Decision of the guardianship authorities.
For pensioners carrying forward deductions to previous years
Pensioners can receive a deduction. It can be received by both pensioners who officially work after reaching retirement age and those who no longer work. The property deduction is redistributed to the pensioner’s previous years of work. The limitation is a period of 3 years, that is, at the time of submitting documents, more than three years cannot have passed since the last place of work. Working pensioners also have the right to redistribute the balance of the deduction.
- Certificate of disability;
- Title documentation for the property.
Documents for mortgage interest deduction
If the user intends to return part of the personal income tax paid on mortgage interest, several papers will be added to the standard list of documentation:
- Original and copy of the mortgage agreement with a banking organization;
- Papers confirming the purchase and sale of living space, including an agreement, an acceptance certificate, a bank payment order, etc.;
- A certificate from the bank confirming the amount of interest paid on the mortgage loan during the reporting period (minimum 1 year).
Actions when filing a return for another person
But sometimes, due to circumstances, it happens that a person is not able to file a declaration on his own due to various unforeseen circumstances. In this situation, any authorized representative can provide a 3-NDFL tax return and the collected package of documents. To do this, a notarized power of attorney must be provided for the right to file a declaration and the right to sign documents.
How to prepare and certify copies of documents
Clear, readable copies should be made.
There are two known ways to certify documents for submission to the tax office.
First: notarization. This method leaves no doubts for the tax inspectorate. With this submission option, original documents are not allowed to be submitted for verification; certified copies are sufficient.
Second: self-certification. This assurance is cheaper and in some ways simpler. To do this, on each page of the copy it is necessary to sign “the copy is correct”, put a signature, its decoding and the number of certification. In this case, the tax authorities may ask for original documents for verification.
Knowing all these nuances, you can provide all the documents correctly and on time and get some of the money back.
Everyone knows that income tax affects every citizen of the country. Its size has a direct impact on the income of individuals. The question of how to apply for an income tax refund is relevant for the vast majority of Russians.
According to current legislation, in 2015 the state (subject to the payment of personal income tax by the citizen) can return 13% of the cost of voluntary pension insurance, utility costs, the cost of training and treatment. Tax deductions are also issued for other major expenses.
Refund of income tax for construction, for treatment, for education, for an apartment, for children, for a working pensioner is carried out according to an identical scheme. To receive a social deduction, you must collect and submit a package of documents to the regional tax office. The list of documents may vary. It directly depends on the basis for receiving the deduction.
So, what can you get money back from the state for?
- for medical services, treatment and dental prosthetics, medicines;
- training and insurance, including voluntary pension;
- education of children up to 24 years of age;
- for property (purchase and construction of housing, repairs).
Principles of document preparation for personal income tax refund
The main thing that is required from the applicant is to confirm the transfer of the requested tax amount to the state budget.
For this purpose, a certificate of form 2-NDFL is issued. It can be obtained from the accounting department at your place of work.
Form 3-NDFL (income declaration) is also filled out.
In addition, you will need to prove the expenses incurred. Checks, other fiscal forms, and agreements concluded in the name of the applicant are used as supporting documents.
You can also receive a deduction by making expenses in the interests of the child. Supporting documents in this case can be checks, contracts (for example, for the provision of educational services), etc.
The required package of documents for submission to the tax office also includes copies of the tax identification number, identity card and details of the applicant’s bank or savings account, to which the amount of the deduction (personal income tax refund) will be credited.
Tax refund deadlines
The deadline for income tax refund is determined by law. The procedure involves several stages. After submitting a package of documents to the tax service, service employees conduct a desk audit of the submitted papers within 3 months. Subsequently, a decision is made on the accrual of a tax deduction, of which the applicant is notified in writing.
If the application is reviewed positively, the applicant draws up a document confirming the return of the established amount to a bank or savings account. Accrual is made within 30 calendar days.
Income tax refund for treatment and medicines
You can return part of the funds spent on treatment or medications. Even if you carried out any procedures for treatment or dental implantation, any kind of medical examinations, operations, or bought expensive medications, you can get 13 percent back for everything.
Documents you will need to provide:
- certificate 2-NDFL for the past year;
- declaration 3-NDFL;
- a written statement of desire to receive a tax deduction;
- original and copy of the contract for the provision of medical services, receipts or other supporting documents;
- a certificate of payment for medical services to be submitted to the tax service, filled out in a special form;
- a copy of the license of the medical institution (if there are no details in the contract);
- if the taxpayer wants to refund the tax for the treatment of his child, wife or parents, then he must provide a copy of the birth certificate or marriage certificate;
- bank details to which the money should be transferred.
If you plan to receive a tax deduction for medical services and medications, immediately after the procedures or purchase of drugs, ask to provide an agreement, a copy of the license, prescriptions of the established form, a sales receipt and other papers.
What is the maximum tax deduction you can receive for treatment?
- in general, the amount of taxes that must be returned should not exceed 120,000 rubles from the total amount spent on all types of treatment over the past year;
- however, if you have to pay for expensive medical treatment, there is no limit on how much income tax you can get back.
When can I receive a tax deduction?
- Income tax refunds are issued at the end of the tax period, this corresponds to one calendar year;
- There are cases when a person did not have time to submit documents on time or simply did not know about this possibility. Then the filing period is extended to three years.
At the same time, if you are going to submit documents for a tax refund for three years at once, you will need to collect a package of documents for each year separately, for example, for training or long-term treatment.
Tax deduction when buying an apartment in 2015
Most of our fellow citizens know that you can get 13% of the income tax on real estate back, but the tax deduction is limited to 2 million rubles. This amount concerns the tax base. At the current 13% personal income tax rate, the payer can return at most 260 thousand rubles.
In order to receive this payment, a person must work officially and pay taxes to the treasury. Based on the amount of taxes paid for a calendar year, a person will be able to return the tax deduction for an apartment or plot over several years.
You could use the right to receive a tax deduction for the purchase of an apartment only once in your life, and this applies to those citizens who bought real estate before 2014.
Currently, since 2014, the right to a tax deduction is limited not to a one-time payment, but to the amount (2 million deductions/260 thousand returns). For example, if you bought an apartment for 1 million rubles, then your income tax refund in 2015 will be no more than 130 thousand rubles. You can use another 130 thousand rubles later. In fact, you can return this 13% from 2 million rubles in total several times from several objects.
Documents that need to be provided:
- certificate 2-NDFL;
- declaration 3-NDFL;
- application for personal income tax refund;
- certificate of ownership (copy);
- purchase and sale agreement, or shared ownership;
- document confirming payment;
- if repairs were made, then provide cash and sales receipts, invoices, certificates of work completed and purchase of materials, account statements, etc.);
- loan agreement, if there is a loan;
- when purchasing real estate in the name of a child, his birth certificate.
You can submit a declaration every year until the payment amount ends. This happens if the amount of taxes you paid to the treasury does not cover the amount of payment that the tax authorities owe you in one calendar period.
We think that many have heard about the existence of a tax deduction for the purchase of their own home, but it is not always clear what nuances exist in the law and how to properly take advantage of this deduction. Let's look at this topic in more detail. How to get a tax deduction for the purchase of real estate, what documents will be required to return 13 percent from the purchase of an apartment in 2019.
What are tax deductions
A tax deduction is the amount by which the tax base is reduced due to certain circumstances. When we talk about tax on your income, the tax base will be precisely the money you earn, from which you must pay personal income tax to the treasury - personal income tax.
Thus, if, relatively speaking, we are talking about a tax deduction of one million rubles, this means that on one million rubles of your income you are allowed not to pay personal income tax, which is 13 percent in Russia. In this example, it is 130 thousand rubles. Therefore, the deduction will be equal to a million, and the actual money saved on taxes will be 130 thousand. These concepts should not be confused.
In Russia, there are various types of tax deductions, when the state helps citizens a little in a given situation. The list of such deductions in Russia, in particular, includes:
- deductions for the purchase of housing,
- deductions for children - both parents can apply for them until the child’s 18th birthday (sometimes even up to 24 years old),
- deductions for treatment,
- deductions for education (including additional education – up to driving school),
- deductions for charity,
- deductions for voluntary life insurance, etc.
What kind of real estate can you get a deduction for?
Purchasing an apartment is a special case of a real estate situation. You are entitled to a tax deduction in the following cases:
- buying a room, apartment or residential building,
- buying a share in a room, apartment or house,
- purchasing a plot of land for a residential building,
- purchasing a share in such a plot,
- servicing a loan taken out for the purchase of any of the objects listed above - simply put, we are talking about interest on the mortgage.
How much is a deduction for the purchase of an apartment or house?
Does it make sense to do a deduction?
Yes, if your official income is large enough. If your employer does not pay you your salary “in an envelope,” while your official earnings are the minimum allowable amount, then most likely you will be able to take full advantage of the deduction in the foreseeable future.
Of course, if you officially receive the minimum wage, it will take you a long time to return taxes on it. And given the fact that every year you need to confirm your desire to use the deduction, you will quickly get tired of it.
Above we gave an example with a fairly average salary of 30 thousand rubles before tax (in hand this is 26,100 rubles). Even with that salary, it would only take six years to get the maximum deduction. And in some cases, people can earn higher salaries, receiving a maximum deduction for two to three years.
This money will not be superfluous for buyers of an apartment with a mortgage. Since the mortgage interest deduction is even higher than the deduction for the home itself, it makes sense to use it as much as necessary. It is obvious that people who buy housing on credit are not rich enough to squander the opportunity that the state gives them in this case.
