Applications and other documents for deductions. Sample application for the return of a property tax deduction Application for a tax deduction

Obtaining a property deduction is a legally established method to ease the burden of a taxpayer purchasing housing. Solving the housing problem in Russia is becoming more and more difficult every year, because real estate prices are constantly rising. To reduce the cost of purchasing an apartment or building a house, the state introduced the possibility of obtaining a deduction, thereby simplifying the task for many ordinary citizens. In this material we look at how to obtain a deduction for the purchase of property through an organization, a sample application for a property deduction from an employer and what it is.

Cash compensation from the state in the form of a property deduction is provided to cover the following expenses.

1. For independent use, as well as for construction.
2. For the purchase of premises in an apartment building, in the form of real estate in new buildings or on the secondary market. Such a room could be:
   1. apartments;
   2. rooms.
3. For the purchase of a share in any real estate and its finishing.
4. If, when purchasing housing, it was not the taxpayer’s personal funds that were used, but a targeted loan taken from various organizations or business companies, the state allocates funds to compensate for interest on the loans.
5. The state treasury also compensates interest on targeted loans received from credit institutions, that is, subjects of the Russian banking system, compensating for the interest paid to them.

For the costs of construction and purchase of housing, clear boundaries were defined related to the amounts of expenses incurred by the buyer that are available for coverage.

If the acquisition or construction of a residential property was made directly with the taxpayer’s personal money, earned and accumulated by him, then costs equal to two million Russian rubles can be compensated. You can return not the full specified amount, but only 13% of it, that is, in fact, 260 thousand rubles (2,000,000 * 13% = 260,000).

Of all banking credit products, mortgages are the most onerous and time-consuming. We will also tell you about the return procedure, as well as what documents need to be submitted to the tax office.

When there was a targeted loan or credit, the amount of compensation is one million more than the previously specified amount, that is, 3 million rubles. The fact is that interest rates on residential mortgages and loans of other types are very high today, therefore, a large amount is allocated to repay them. However, the taxpayer cannot additionally compensate for the costs of the acquisition and finishing itself, for example, since this is contrary to the law.

As in the case of 2 million rubles, it is impossible to receive compensation in the amount of 3 million. In a situation where all conditions are met, the citizen will receive back 13% of the amount of 3 million - 390 thousand Russian rubles (3,000,000 * 13% = 390,000).

Note! Until the end of 2013, receiving a property tax deduction was understood as a one-time event. In other words, you purchased a home, and even if the costs of purchasing it did not reach the limit on the amount of expenses required for coverage, receiving compensation for the balance became impossible, even if you purchased another residential property. With the onset of 2014, the funds remaining from the due amount of two are retained by the taxpayer and transferred to a subsequent purchase. However, once the full amount is spent, it becomes impossible to receive funds again.

As for loans, if they were taken before the end of 2013, the amount issued to cover interest is not limited and is covered in full, however, since 2014, a limitation has been introduced. Now only 3 million of costs are allowed to be covered.

There is a list of expenses that can be indicated in the declaration to obtain a property tax deduction. It contains the following items.

1. If you did not purchase a finished home, but built it yourself, according to the letter of the law, you have the right to compensation for the following work:
   1. preparation of a future housing project;
   2. calculating estimates and filling out relevant documentation;
   3. purchase of materials for the construction of the facility;
   4. purchase of materials for finishing work;
   5. work aimed at bringing the unfinished object to completion;
   6. carrying out communication and engineering networks, including autonomous ones.
2. If the house was purchased ready-made, you can compensate for the purchase itself, as well as any improvements in the form of finishing or completion of any part of the house, but it is prohibited to include in these expenses the costs of building additional facilities.
3. If you purchased an apartment in an apartment building, payments can be received for the costs of acquisition, as well as finishing, and it does not matter whether the housing was obtained on the secondary market or purchased in a new building.
4. The conditions for receiving compensation that apply to apartments also apply to rooms.
5. You can buy not the whole object, but a certain share of it, and also receive compensating funds.

Please note the following important nuance: you can contribute the costs of finishing work or completing the construction of a residential building only if the official contract contains information that the building has not been completed or finished.

Other expenses not included in the list cannot be indicated in the tax return as legally justified expenses. Some citizens, being mistaken, enter them into the declaration form, after which they are forced not only to re-issue the document, but also to be disappointed. These include these points:

• purchase of plumbing;
• carrying out reconstruction work;
• purchase of additional equipment.

The taxpayer will be denied the deduction in the following cases.

1. If the funds for the purchase of housing or its construction did not come from the citizen himself, but from his employer organization, other persons, family capital issued by the government for the birth of a child, and funds coming from the budget.
2. A citizen who purchases housing must not only pay for the purchase himself, but also become its owner. If the apartment was purchased in the name of another person, neither the owner nor the actual buyer will be able to receive a deduction.
3. If the purchase of housing was made from a person included in the list of interdependent persons in relation to the buyer.

It contains the following persons:

• wife or husband;
• biological or adoptive parents;
• offspring, biological and adopted;
• sisters and brothers, fully or half-sibling;
• a citizen with guardianship rights;
• a person who is a ward of a trustee.

If housing was purchased by several owners before the end of 2013, obtaining a tax deduction is possible for each of the shareholders, and the funds are distributed according to the size of the shares owned by each of them.

However, for property purchased after 2014, obtaining a deduction for a jointly owned property also remains possible, however, the distribution is made according to the amount of expenses spent on the purchase of the item.

You can also receive a property deduction in the case where the housing was purchased as an exchange and an additional payment was made. No legislative prohibitions or contradictions arise in such a situation.

Real estate acquired by spouses acquires the status of jointly owned property. This means that both husband and wife have the right to receive compensation, unified or distributed according to agreements concluded between them.

Video - Property deduction, receiving funds from the employer

How do you receive funds?

To receive funds from the state, you must go through several important steps.

1. First of all, you need to write an application for a property deduction. The appeal can be sent to:
   1. to the tax office;
   2. an employing organization from which, starting from 2016, you can receive funds as a deduction, without waiting for the end of the tax period.
2. Next, fill out the declaration form labeled 3-NDFL.
3. We obtain from the accounting department at the place of work a certificate marked 2-NDFL, which contains information about the funds received by the employee, personal income tax paid, and monetary compensation received in the form of a deduction.
4. Then you need to collect a package of documents that serve as confirmation of your right to own housing.
5. Photocopy documents confirming payment made when purchasing a home.
6. Evidence of the return of funds to borrowers, if there was a loan.
7. If the property is acquired in joint ownership, then you must submit:
   1. marriage registration certificate;
   2. a handwritten statement about how the co-owners distributed the compensation received as a deduction among themselves.
8. We submit documents for verification and wait for receipt of funds.

Don't know how to fill out forms? You can familiarize yourself with these topics on our portal. Step-by-step instructions, sample forms, and how to avoid basic mistakes when filling out a declaration.

Application for the employer when receiving a deduction

In order not to wait until the end of the current year to contact the tax office to receive funds, collect the necessary documents and take them to your employer. The list of required papers includes:

• a statement drawn up in accordance with the standards established at the state level;
• payment documents;
• certificates confirming the owner’s right to own the property in question.

Then you need to go to the tax authority to which you belong according to your place of official registration. Submit your documents for verification and wait for a notification from the tax office containing a positive or negative verdict.

Once the response is received, go to your employer and claim your right to receive the funds without waiting until the end of the current tax period. The notification received will be confirmation of this right.

After accepting the papers for processing, the employer will receive grounds to stop withholding personal income tax from your salary, that is, 13% of the amount due.

Note! The employer does not need accompanying documents, that is, copies of papers provided to the tax service. The tax agent’s competence does not include their verification; therefore, compensation is deducted on the basis of the submitted tax notice.

Table 1. Filling out an application for a deduction for an employer

Step	Description
Step 1	The following information is written in the upper right corner of the sheet: first name, last name, patronymic of the head of the organization and its division to whom the application is sent; full name of the organization managed by the person in question; from whom the document comes, that is, the applicant’s name, surname, patronymic, as well as his position, if required by the organization’s regulations; tax identification number of the applicant-taxpayer; passport data, that is, series, number, who issued the document and when; date of birth of the taxpayer; official residence address; cell or home number for communication.
Step 2	Below in the middle of the sheet we indicate one word “statement”. It must be capitalized and not followed by a period.
Step 3	Next, write a request for a deduction and indicate the basis for receiving compensation. In the case under consideration, it will be Article 220 of the Tax Code of the Russian Federation, more specifically, its paragraph number 1 and its following subparagraphs: 4. It is important to indicate that you are applying specifically for a property tax deduction, while specifying the specific amount of compensation due in Russian currency. Then you need to list what expenses were incurred and what the full amount of expenses incurred was.
Step 4	Since you intend to receive the deduction from your employer, further in the text enter the full name of the organization where you are an employee. If the organization is not a legal entity, but is represented by an individual entrepreneur, it is necessary to indicate the last name, first name and patronymic of the owner of the enterprise. In addition, enter the following information about the tax agent: taxpayer identification number; registration code; location address.
Step 4	After the previously written text, it is necessary to indicate which supporting documents are attached to the requested application, despite the fact that the responsibility for checking them does not lie with the employing company. The transfer is made in the form of a numbered list.
Step 5	At the bottom of the page, you must indicate the date the paper was drawn up, and also endorse the sheet, deciphering the signature.

An example of filling out on paper is presented at the beginning of this section of the article. You can use it as a sample.

Let's sum it up

Receiving funds from the state has always been accompanied by tedious filling out paperwork. That is why many taxpayers will be glad to know that there are no strict requirements for drawing up an application for a tax deduction from an employer. However, some rules still exist and must be followed.

Use the application writing guide provided above, carefully look at the example in the picture and create your own paper in their likeness. If you have any questions, you can get advice directly from the accounting department at your place of work or from any branch of the tax service.

Spouses living in a registered marriage, when purchasing joint property, have equal rights to receive a property deduction.

Moreover, the husband and wife can independently decide who will use what part of the benefit. The desire of buyers is expressed in a standard application form, which is submitted to the Federal Tax Service along with other documents for a tax refund.

You can write an application for distribution of deductions only if two people are in an officially registered marriage.

If this rule is not met, then the buyer who paid the money for the apartment has the right to take advantage of the property deduction individually without division.

When purchasing an apartment in joint ownership without allocating shares, it is recognized by default that the spouses equally own the acquired property.

By default it is considered that the deduction distributed between spouses in equal parts – 50/50, however can be redistributed if desired these parts at your discretion.

This is convenient, since it is possible that the benefit has already been used by these individuals in full or in part.

Each spouse has the right to a refund of income tax; initially, the amount of the deduction is the same for everyone - 2 million rubles. in relation to the costs of paying for the cost of the apartment. It is possible that this is not the first apartment for this family, and the benefit has been used previously. Then the spouses can redistribute their balances at their discretion.

The application must be written to the tax office in order to show exactly how the spouses want to divide the right to property benefits.

Depending on the distribution, a personal income tax refund will be made on the costs of purchasing an apartment.

An application for redistribution need not be submitted if the spouses have not previously returned income tax on real estate, and the cost of the current purchase is 4 million rubles or more. In this case, there is no point in notifying the Federal Tax Service about anything; the tax authorities will automatically, without an application, provide each spouse with the full amount of benefits of 2 million rubles. for everyone.

Shared ownership

If the apartment is purchased as a joint property, then each spouse is allocated a specific share.

Previously, the deduction was distributed in accordance with this share; in 2018, redistribution is made in two ways:

1. At the request of the spouses, based on the submitted application, if the apartment is fully paid for by one of the owners, or there is no documentary evidence of who exactly paid for the living space.
2. According to housing costs, if both spouses participated in the acquisition housing.

Is it possible to rewrite the form?

Spouses should think in advance about how they will distribute the deduction for the apartment? and in what proportion the income tax will be returned to each of them.

This is due to the fact that in the future, changes will be made to the distribution and it will be impossible to rewrite the submitted application to the Federal Tax Service.

It is also unacceptable to transfer your part of the deduction to each other.

When deciding how the right to property benefits will be divided, you should take into account whether the person received official income in the year the apartment was purchased. If there was no such income, then there will be nothing to return.

In this case, you can transfer the right to use the deduction to the spouse who had the income. In this case, you can indicate in the application that the distribution is 0 and 100%.

The distribution proportion can be any, the main thing is to think through and calculate everything in advance, since it will not be possible to rewrite the application for a property deduction.

What form should I use for separation?

There is a standard application form, prepared by the Federal Tax Service. It is better to use this form to submit information to the tax office, however The law does not prohibit drawing up a document based on your own sample.

Download the standard form Applications for the division of property tax deductions between official spouses can be made by .

What does the application form for distribution from the Federal Tax Service look like:

How to fill out a tax form?

Let's look at the features of filling out an application for the distribution of shares of a property deduction using the example of a standard form.

The form is presented on one sheet.

You need to fill in the following form fields:

• In the upper right corner enter the name of the Federal Tax Service branch where documents for income tax refund are submitted;
• In the genitive case, the full names of the applicants are written - spouses who wish to distribute the required tax benefit in accordance with their wishes;
• TIN of each spouse, if any;
• The residential address of each applicant must correspond to the passport registration;
• Contact information that a tax specialist can contact in case of questions regarding the application;
• The name of the purchased immovable property for which the personal income tax is planned to be returned is entered into the text in a free field, and the address of the apartment or other residential property is also indicated;
• The shares of the property deduction that will be used by each of the applicants; for this, the full names of the husband and wife are entered next to the desired amount of the benefit (the amount is indicated in numbers and words);
• Signatures of the spouses;
• Date of writing.

When filling out the form for dividing the deduction, you need to check that the data on the apartment specified in the application exactly matches the similar information entered in the 3-NDFL declaration.

The date specified in the application for the distribution of tax refund benefits is transferred to 3-NDFL, in field 090, sheet D1, in which you need to enter the day, month and year of writing this form.

By putting the date on the declaration, the applicant shows that they want to redistribute the opportunity to receive the deduction in their own way.

Sample filling

In 2018, an application to determine the shares of property deduction and distribute them between two spouses should be submitted for an apartment purchased in 2017.

A completed sample written application is attached to other documentation; it is necessary to process a personal income tax refund for the purchase. The package includes an application for deduction and refund of income tax, 2-NDFL, 3-NDFL declaration, documents for an apartment, payment papers, etc.

Download sample filling Applications for receiving property benefits by husband and wife and redistribution of deduction shares can be done by.

What the completed form looks like:

Useful video

On the provision of property benefits and the distribution of deductions and returns of personal income tax for an apartment by spouses, see the video:

conclusions

For spouses who bought an apartment in joint shared ownership or without allocating shares, paragraph 2, paragraph 1, Article 220 of the Tax Code of the Russian Federation allows them to distribute the possibility of using the deduction in accordance with their personal wishes.

To divide the benefit, it is enough to submit an application to the Federal Tax Service in a standard or free form. If this written document is not provided, the tax office will provide a 50/50 benefit.

Application for a property tax deduction- an important component of the package of documents for the return of personal income tax on expenses for the purchase of housing. Let's consider the features of filling it in accordance with modern requirements.

Types of property deductions

Property deductions applied to income taxed at a rate of 13% are discussed in Art. 220 Tax Code of the Russian Federation. It talks about 4 types of deductions:

• arising in the event of the sale of property (subclause 1 clause 1);
• equal compensation for the value of property seized from the taxpayer (subclause 2, clause 1);
• in relation to the costs of acquiring housing (subclause 3, clause 1);
• on interest for a loan taken for the purpose of acquiring housing (subclause 4, clause 1).

The question of applying for a deduction arises in relation to the last 2 types.

Deductions when buying a home

Deductions related to the costs of acquiring housing are most in demand. They are divided:

• for direct purchase costs;
• contributions to construction, including the purchase of land for it;
• interest on targeted loans taken for the purchase or construction of housing.

These deductions are limited to the following amounts:

• 2 million rubles. for purchase or construction expenses, and the deduction can be used in full, and if the amount of costs for one object is insufficient for this, then in relation to several objects (subclause 1, clause 3, article 220 of the Tax Code of the Russian Federation);
• 3 million rub. for interest on a loan (clause 4 of Article 220 of the Tax Code of the Russian Federation), but such a deduction is applicable only to 1 object (clause 8 of Article 220 of the Tax Code of the Russian Federation).

Both types of deductions can be used simultaneously for the same object and also apply to situations of acquisition of property in favor of owners under 18 years of age by their parents or guardians (clause 6 of Article 220 of the Tax Code of the Russian Federation). But they are not applicable for expenses paid not by the taxpayer himself, by budgetary funds or maternal capital funds, as well as for transactions with interdependent persons (clause 5 of Article 220 of the Tax Code of the Russian Federation). You cannot get them a second time (Clause 11, Article 220 of the Tax Code of the Russian Federation).

Acquisition is possible in shared ownership. This does not prevent each of the owners from taking full advantage of both deductions in the amounts established by law.

Expenses taken into account in the deduction

A residential property (or part of it) can be purchased ready-made or unfinished, built through equity participation in construction or on its own. For deduction, it is legitimate to take into account all costs directly related to its occurrence. In addition to the funds directly paid for the acquisition of an object or a share in construction, the following expenses can be taken into account:

• for design and budgeting;
• construction and completion;
• finishing (materials and work);
• connection to general networks or construction of local sources of water, gas, heat, electricity, as well as autonomous sewerage.

Costs for completion and finishing are taken into account only if the property was purchased unfinished or the contract provides for the transfer of housing to the owner without finishing (subclause 5, clause 3, article 220 of the Tax Code of the Russian Federation).

Documents giving the right to deduction

A person claiming a deduction must collect all documents certifying the fact of acquisition of property and the amount of expenses incurred on it:

• certificates of ownership (land, house, apartment, room, share);
• purchase agreements, equity participation agreements, acceptance certificates;
• when purchasing for children or wards - documents about birth or guardianship;
• mortgage or targeted loan agreement;
• payment documents of any kind for all expenses.

This set, in terms of the volume of expenses incurred, should be as complete as possible, since adjustments to the amount of deductions already declared for a specific object (except for the amount of interest on the loan) are not provided (letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-04-05/28176) . An exception is the situation of paying for housing in installments (letter of the Federal Tax Service of Russia dated November 12, 2014 No. BS-4-11/23354@).

When can you start applying the deduction?

The question of obtaining a deduction will become relevant when the property is registered for a residential property or the taxpayer receives an acceptance certificate for a finished shared construction project. Until this moment, neither the registration of the right to land allocated for development (subclause 2, clause 3, article 220 of the Tax Code of the Russian Federation), nor the costs of paying interest on a mortgage (clause 4, article 220 of the Tax Code of the Russian Federation) do not allow one to exercise the right to deduction.

You can start applying the deduction in 2 ways:

• In the year when the right to a deduction appeared (without waiting for the end of the year), submit the package of documents collected on it to the Federal Tax Service at your place of permanent residence and a month later pick up a notice of the right to a deduction there to receive it from your employer already in the current year (p 8 Article 220 of the Tax Code of the Russian Federation). The form of this notification was approved by order of the Federal Tax Service of Russia dated January 14, 2015 No. ММВ-7-11/3@. It is intended to be issued to a specific employer, which the taxpayer indicates in the application.
• Wait until the end of the year in which the right to deduction arose and submit a set of documents on it to the Federal Tax Service along with the 3-NDFL declaration for the corresponding year (clause 7 of Article 220 of the Tax Code of the Russian Federation). After checking the documents and declaration, the Federal Tax Service will return the tax accrued on it as a refund, and for the remaining amount, if desired, the taxpayer will give a notification of the right to a deduction for its use at the place of work. The declaration is submitted together with 2-NDFL certificates from all employers. Its verification will take 3 months (clause 2 of Article 88 of the Tax Code of the Russian Federation), and another month will be spent on procedures for tax refund (clause 6 of Article 78 of the Tax Code of the Russian Federation) and issuing a notification of the right to deduction (clause 8 of Article 220 of the Tax Code RF).

Thus, the deduction begins to be applied from the year the right to it appears and is used in subsequent years, provided that there is income in them from which personal income tax is withheld. The deduction will be applied for the number of years necessary for its full use for the entire amount of expenses confirmed by documents (clause 9 of Article 220 of the Tax Code of the Russian Federation).

For pensioners, it is possible to use the deduction for 3 years preceding the year the right to it became available (clause 10 of Article 220 of the Tax Code of the Russian Federation). If in the year the right to deduction arose there was no income subject to personal income tax, then the deduction can be applied for in subsequent years (without limiting their number), but no later than 3 years from the end of the years for which the tax must be returned (letter from the Ministry of Finance of Russia dated June 11, 2014 No. 03-04-05/28218).

An employer who has received a notice of the right to a deduction will begin to use it from the month of receipt, but in relation to income for the entire year (letter of the Ministry of Finance of Russia dated September 25, 2015 No. 03-04-05/55051). If at the time of providing the notification for the current year, the tax has already been withheld and it is not possible to return the excess withheld amount at the place of work from the accrued tax for the year (the amount of deduction exceeds the amount of accruals), its refund will be carried out by the Federal Tax Service (letter of the Ministry of Finance of Russia dated July 15, 2014 No. 03 -04-05/34402).

Regardless of the method by which the deduction is applied, the right to use its balance (if the deduction is to be used for several years) must be confirmed annually with the Federal Tax Service in one of the following ways:

• Receive a notification for your place of work at the beginning of the year - upon application for the issuance of such a notification (clause 8 of Article 220 of the Tax Code of the Russian Federation).
• Submit a declaration to the Federal Tax Service and return the tax through it - according to the application for the return of personal income tax (clause 6 of Article 78 of the Tax Code of the Russian Federation), which indicates the account details for the tax refund. Submitting an application for the application of a property deduction is not necessary (letter of the Ministry of Finance of Russia dated November 26, 2012 No. 03-04-08/7-413). Its role is played by the declaration itself.

When the question arises about the distribution of deductions

A taxpayer may have several jobs or change jobs during the period of application of the deduction.

If a person works in several places at the time of issuing a notification of the right to a deduction, you can request several such notifications from the Federal Tax Service, distributing the amount of the deduction between all places of work (clause 8 of Article 220 of the Tax Code of the Russian Federation). Information about employers and deduction amounts related to each of them may be indicated in one application.

When changing jobs, a deduction for a new place will be possible only after notification of the right to it is provided, addressed to the new employer. At the same time, the Federal Tax Service Inspectorate has the opportunity to check the data on the refund already made by receiving a 3-NDFL declaration from the taxpayer for the year of job change (clause 7 of Article 220 of the Tax Code of the Russian Federation). The information reflected in the declaration will need to be confirmed with 2-NDFL certificates from all places of work for the year. 4 months after filing the return, the excess tax withheld for the year will be returned and the necessary notification will be provided.

The question of distribution of deductions may also arise when purchasing housing in joint ownership, if the total amount of costs for it is insufficient for all owners to use the deductions in full. They can take advantage of the opportunity to allow one of them to apply the deduction in full, redistributing it according to an application to the Federal Tax Service. Other owners in this situation use the deduction only partially or transfer it to other properties.

The application for the right to apply a property tax deduction has a specific form recommended for use by the Federal Tax Service of Russia. The form is contained in the letter of this department dated October 6, 2016 No. BS-4-11/18925@. Despite the fact that formally the use of a document of a certain form for such a purpose is not mandatory, it is better to submit an application to the Federal Tax Service on the recommended form, since it was developed by the tax service with the aim of uniformity of the documentation used.

On our website you will find a sample application for receiving the 1st notification of the right to a property deduction, completed on a valid form.

Results

The right to apply a property deduction for personal income tax arises when acquiring housing through its purchase or construction. The scope of the deduction includes all actual costs incurred in connection with the emergence of the corresponding object, and interest costs on the loan taken for the purchase (construction).

The deduction becomes applicable after acquiring ownership of the property and completing the investment in it. The Federal Tax Service must be notified of the emergence of the right to it either in the year of its occurrence or upon its completion. In the first case, you can start receiving the deduction at your place of work immediately, in the second, its amount attributable to the past year will be returned by the tax authority.

Since the amount of the deduction usually exceeds the employee's annual income, the tax refund in connection with it is carried out over several years. In this regard, an application for the use of a deduction is submitted several times until it is fully used. To fill out an application, the Federal Tax Service of Russia has developed a recommended form.

Personal income tax, or personal income tax for short, is levied on all taxpayers who have citizenship of the Russian Federation. A reduction of this tax in the form of a refund of funds in a certain amount is carried out if a person has incurred certain types of expenses. What exactly expenses give the right to a refund, how to correctly fill out an application for a tax refund for a property deduction in 2019? And what form should I use for this?

In this article

What expenses qualify for a tax deduction?

Since we are talking about property deductions, types of expenses not related to the acquisition of property will not be considered here. We'll talk about real estate. It is certain types of real estate acquisition that give the right to submit a request to a tax organization for a refund of personal income tax paid.

In Russia there are three types of expenses:

• Costs for the purchase or construction of real estate, including shares in them, as well as land plots for housing construction in Russia.
• To pay accrued interest on mortgage loans issued in Russian financial institutions for the purchase of plots, finished residential real estate (or shares in them) or the construction of residential properties.
• To repay accrued interest on loans and credits issued by banks of the Russian Federation for the purpose of on-lending for the purchase of residential properties, shares in them, plots of land for construction or directly for the construction of housing.

The amount refunded is limited by the limit on expenses incurred by the taxpayer.

The taxpayer can return the personal income tax paid when calculating from a certain maximum amount of expenses. For 2017, these amounts are 2 million rubles for the construction or purchase of a finished residential property, and 3 million rubles for repaying the corresponding loans.

So, the taxation system in Russia means that if you become the owner of a home, then you have the right to get back the taxes you paid on your income. This right arises when purchasing an apartment, room, house or share in any of these properties, as well as a plot of land or the construction of a new facility - both with a one-time payment and on credit, including taken for the purpose of refinancing.

There are two exceptions:

• the purchase of housing or payment for construction was carried out by the taxpayer’s employers or other persons, as well as with the attraction of funds from the budget or using maternity capital.
• the acquirer of the object is a person interdependent in relation to the applicant: spouses, parents, children, brothers, sisters, guardians and wards.

To receive this benefit, you need to collect a certain package of documents, fill out a personal income tax refund application form that corresponds to your case and submit it to the tax office. You can also address your request to your employer, who will also be required by law to apply the appropriate benefit when withholding personal income tax.

Documents for obtaining a property deduction

To reimburse funds withheld in the tax form, a citizen claiming a benefit must collect and submit to the tax office at the place of his residence the following package of documents:

Fill out an application for property deduction

Filling out an application for personal income tax refund requires care and compliance with certain nuances. Errors made when filling out may lead to an increase in the timing of payment of the deduction amount.

For each type of real estate expenses, a separate approved form is used. It can be obtained either from the tax authority at your place of residence or found in electronic form, including on the official website of the Federal Tax Service. Please check carefully that you have selected the form you need. When filling out, use a sample of a correctly completed similar request to avoid errors.

You can fill out the form either by hand in legible block letters or using automated typing tools. But in any case, the applicant’s signature, handwritten in the appropriate field on the first sheet, is required. The amount to be refunded is the same as that indicated in the tax return submitted simultaneously with the request for the benefit.

The refund period is one calendar month after a desk audit of the declaration. The desk audit takes place within three months from the date of submission of the package of documents. At the end of the period, the money will be transferred to the taxpayer’s account.

A standard deduction is the amount by which the tax base can be reduced when calculating personal income tax in the simplest way: directly at the place of work.

There are 2 types of this deduction (clause 1 of Article 218 of the Tax Code of the Russian Federation):

• Personal (personal), to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled participants in military operations or disabled liquidators of accidents involving radiation emissions) and 500 rubles. (for persons awarded with awards, participants in military operations, liquidators of accidents related to radiation, disabled people since childhood, disabled people of groups 1-2). Its use is not limited by either the period or the amount of income.
• A child deduction available to parents (including adopted ones), their spouses, adoptive parents, and guardians who are actually involved in providing for the child. Deduction in the amount of 1400 rubles. is presented for 1 and 2 children, and 3000 rubles for 3 and each subsequent child. The amount of deduction for a disabled child depends on the category of taxpayer. A deduction for a disabled child is provided to the parent, spouse of a parent, adoptive parent of a disabled child in the amount of 12,000 rubles, and for guardians, trustees, adoptive parents, spouse of an adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18 years old, and if he continues his full-time studies, then until he turns 24 years old. But its use is stopped annually from the month in which the total income of the person using the deduction exceeds 350,000 rubles.

Read about other types of deductions provided in connection with the presence of children.

How to get a standard deduction

It is given at one of the places of work (clause 3 of Article 218 of the Tax Code of the Russian Federation). To do this, the person interested in the deduction submits to the accounting department an application for a standard tax deduction with copies of documents giving the right to it.

These 2 types of deductions can be applied simultaneously (clause 2 of Article 218 of the Tax Code of the Russian Federation). In this case, you need 2 applications for a standard tax deduction - each with its own set of copies of supporting documents.

If a person with a child has not been employed since the beginning of the year, then with his application for a standard tax deduction, the accounting department will require a 2-NDFL certificate from the previous place of work (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year .

The child deduction can be double if the person supporting the child is single or 2 parents have refused deductions in his favor. Facts of loneliness and refusal must also be documented.

Read about the possibility of summing up deductions for disabled children. “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position” .

Application for deduction: registration rules

An application for a standard tax deduction is written in any form in compliance with the usual requirements for such documents:

• In the upper right corner there should be an indication to whom the application for a standard tax deduction is addressed (to the employer’s accounting department) and from whom (full name, personnel number).
• Under the name of the document, the text outlines its essence (which deduction we are talking about).
• The text ends with a list of attachments to the application. Copies of all documents from which the right to deduction clearly follows must be attached. For type 1 of the deduction, the set will be quite simple (certificate and certificate), and for type 2, depending on the situation, even if there is only one child, several papers may be required (birth certificate, adoption certificate, marriage certificate, divorce certificate, death certificate, education certificate, disability certificate , order of the child, about cohabitation, payment documents, application for refusal of benefits).
• The application must be signed and dated.

An application for a tax deduction for a child only needs to be completed once. If additional grounds arise (for example, the birth of the next child), another application is written. Your new job will also require a new application.

You can download a sample application for a standard tax deduction on our website.

What to do if the deduction is not received on time

If for some reason an employee does not take advantage of the deductions in a timely manner, even after dismissal, he can contact the employer with an application for recalculation and refund of tax (clause 1 of Article 231 of the Tax Code of the Russian Federation) or write a similar application to the Federal Tax Service (clause 4 of Article 218 and paragraph 6 of Article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the supporting documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for the required year (or years).

Results

Standard deductions, each of which has its own specific amount, are divided into 2 types:

• Personal, without restrictions on the period and amount of income, provided to persons who have special merits to the state;
• Children's benefits given to children up to a certain age and within the limited income of the applicant for a deduction, the right to which arises from parents, adoptive parents, guardians, trustees, adoptive parents, and their spouses.

The amount of the child deduction depends on the child’s priority and whether he or she has a disability. In the latter case, who exactly the recipient of the deduction is to the child also plays a role.

To receive each type of deduction, the employer submits a separate free-form application, accompanied by documents confirming the right to provide a deduction of one size or another.