Can working pensioners get a tax deduction? Property tax deduction for retirees
One of the social benefits provided by the Russian state in support of its citizens is the right to return income tax... About whether a pensioner can receive tax deduction when buying an apartment, what are the grounds and conditions for this, as well as what documents are required - read our article.
Russian legislation provides for a number of social benefits for its citizens, including the right to a tax deduction refund when buying a new building or other housing. This right can be granted only to citizens of the Russian Federation, including minors and retired citizens. The procedure for registration and receipt of a tax deduction is regulated by the Tax Code of the Russian Federation. In particular, Art. 210 of the Tax Code of the Russian Federation determines the amount of property deduction of 13%, regardless of the amount of income received. Articles 218, 220 and 221 of the Tax Code of the Russian Federation establish a list of benefits provided to the taxpayer, Art. 217 of the Tax Code of the Russian Federation excludes the taxation of pension and additional social payments income tax of 13%. The absence of income included in the taxable base excludes the possibility of obtaining the right to a refund of the property deduction. Profit natural person subject to taxation includes its own list:
- wages;
- income received from the sale of movable or immovable property, if the period of their ownership does not exceed 3 years;
- income received as a result of the lease of residential or commercial premises, if the lease is officially registered with the state.
Citizens who have retired by old age have the right to exercise the right to receive a tax deduction in the event of the sale of an apartment, house or land plot... The main condition for completing the procedure is ownership of the property for no more than 3 years. The maximum amount for deduction for pensioners is 2 million rubles, in the case of buying real estate on a mortgage, the amount will be 3 million rubles. In accordance with Art. 220 Tax Code RF pensioners can apply and receive property deduction at any time, subject to a limitation period of 3 years. For example, a retired citizen immediately acquired real estate, he has the right to claim a property deduction, since he has paid income tax for the last three years. The legislation of the Russian Federation provides for several categories of pensioners who are entitled to a tax deduction when buying an apartment: Working pensioners- has the right to receive a tax deduction for general grounds, this provision came into force in 2014. A working pensioner can receive property deduction funds in two ways:
- at the employer - filing an application and all required documents can be carried out at any time; this payment assumes the exclusion of withholding income tax of 13% from the salary of a pensioner until the entire amount of the preferential deduction is received;
- at the Federal Tax Service - after submitting the relevant application and documents to tax authorities at the end of the calendar year; in this case, the funds will be transferred to the applicant's bank account in full.
Non-working pensioners- Citizens who receive monthly pension payments do not pay income tax, respectively, this category of citizens does not have a direct right to register a property deduction. However, a non-working pensioner can receive a tax deduction if there is other taxable income (for example, the sale of real estate, etc.). Military retirees- as a rule, they always have an advantage over other categories of citizens. Accordingly, this category also has the right to issue and receive a property deduction, provided that they have worked in the service for at least 20 years. In the case of the sale of an apartment, a military pensioner can receive or another residential property in compliance with all the requirements of the current legislation.
Application submission deadline and postponement of tax deduction registration
V tax legislation RF, starting from 2014, a new regulation has been in force, on the basis of which the tax deduction for working pensioners when buying an apartment can be carried over to 3 reporting periods preceding the acquisition of real estate. Note that the early payment of the benefit was made only in the year when it was applied for, and the remaining unused amount disappeared. In order to postpone the payment, you must submit an application to the relevant authorities within 12 months following the emergence of the right to receive a property deduction.
How do I get a tax deduction for a pensioner?
The tax deduction for pensioners when buying an apartment can be paid after submitting a declaration of the 3-NFDL form, the corresponding package of documents and an application drawn up in any form. The list of documents required for registration of benefits includes:
- certificate from the place of work 2-NDFL (issued by the employer, necessary for working pensioners, reflects the profit in the reporting period);
- tax declaration;
- documents confirming expenses (checks, receipts, acceptance certificate of the object, etc.);
- certificates of ownership of the property or an extract from the USRR.
The term for consideration of an application and documents for obtaining a tax deduction is 3 months. An additional 10 working days are allotted to make a decision on payment or refusal. It is also possible to issue a tax deduction for pensioners when buying an apartment in case of purchasing an apartment together with other close relatives, but the benefit will be proportional to the expenses incurred by the applicant. In the case of a property deduction by a working pensioner, if a citizen works in several places, the Federal tax office has the right to determine the employer to receive the tax deduction at its discretion.
Don't know if a tax deduction is required for pensioners when buying an apartment? Of course, yes. However, this procedure has a number of nuances and peculiarities. We will tell in the article how a pensioner can get a tax deduction when buying an apartment, what to look for and what documents will be required for this.
Tax deduction for pensioners when buying an apartment: changes in 2016, features
Persons who are officially employed and who transfer income tax to the budget have the right to receive property tax deduction. Is it possible to get a tax deduction when buying an apartment for a pensioner? This is allowed in some cases.
In 2016, some of the regulatory legal acts were changed. In particular, the adjustments affected the legislation in the field of real estate transactions.
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For example, if previously personal income tax was calculated based on market value housing, now only the sum from the inventory data with a factor of 0.7 is taken into account. The period of ownership of the object for exemption from tax has also changed. He is now five years old. The only exception will be the registration of property rights under an annuity agreement - the term has remained the same and is three years.
For retired citizens, it is possible to transfer the unused tax to the previous ones reporting periods if he has additional source income. Let's give an example.
The employee retired in 2015, but retained his job and continues to perform labor functions. In 2016, a pensioner bought an apartment for 2,600,000 rubles. In 2017, he applied for a tax deduction. Since it is impossible to receive a property deduction for the entire amount at once, the balance will be carried over to previous periods, that is, for three years prior to 2015 - 2014-2012.
Only working pensioners have such a right; citizens who are not engaged in labor activity or have no other source of income are deprived of this opportunity.
There is one more feature. It will not be possible to reimburse all expenses if you apply for a property deduction not in the same year, but in the next. For example, a retiree reported a property deduction due on a house he purchased last year. The remainder was formed in 2012. It can be postponed to 2009-2011. If he applies only in 2014, then the balance can be carried over only to 2010 and 2011.
How to apply for a tax deduction when buying an apartment for retirees?
The procedure for registering a tax deduction when buying an apartment for pensioners will be as follows:
- Filling in 3-NDFL declarations. Documents are drawn up for the year for which you want to receive the deduction, and for the periods of the balance transfer. For example, when buying an apartment in 2017, the declaration will be filled out in 2018 for four years at once - 2013-2016.
- Collection of documents that will confirm the existence of ownership and the legality of its occurrence. You will also need documents confirming the costs of finishing work, if any.
- If the apartment was bought with a mortgage, in order to receive a deduction, you will need to provide a loan agreement, as well as receipts confirming the payment of payments required under the agreement. The deduction can only be obtained for the interest already actually paid.
- The package of documents is transferred to the territorial tax office at the place of permanent registration.
- The tax deduction will be credited to the account approximately four months after the submission of the documents. Such a long period is explained by the long distance office audit the applicant and his documents (about three months).
Persons who are legally married can receive property deductions for each other. To do this, you must have taxable income. In this case, you will need to attach a marriage certificate and a statement to the package of documents, in which the shares of the spouses are determined.
When you receive a property deduction, you can also take into account some of the confirmed home improvement costs. What does this include?
- Completion and finishing work in an apartment, house or on a plot of land.
- Interest paid on the mortgage.
- Interest paid in connection with mortgage refinancing.
- Expenses associated with the preparation of estimate or project documentation.
The tax deduction cannot be obtained if real estate purchased from close relatives and others interdependent persons(Article 105.1 of the Tax Code of the Russian Federation). Property deduction can also be denied if the costs were incurred by other persons, not the applicant.
Tax deduction for working pensioners when buying an apartment
A working pensioner can file a 3-NDFL declaration in the year following the year in which the cost of acquiring an apartment was incurred, namely during the period when:
- a certificate of ownership was received (or an extract from the USRR) - if the basis is a sale and purchase agreement;
- the acceptance certificate was signed - if the basis for the emergence of the right is the equity participation agreement.
As mentioned above, the pensioner has the right to carry forward the balance of the property deduction for the previous three years. This opportunity is realized only if the pensioner himself is the owner of the purchased apartment. It does not matter whether the pensioner is working at the time of submitting documents to the tax office or not (Letter of the Ministry of Finance of the Russian Federation of 08/07/2014 No. 03-04-05 / 39262).
It is important not to miss the moment of applying for the remainder of the property deduction. You need to submit documents during the year that follows the year of the formation of the remainder. So during 2017 it is necessary to submit a declaration and documents for 2016, and if you apply in 2018, it will be postponed only for two years.
Tax deduction when buying an apartment for non-working pensioners
A non-working pensioner also has the right to a tax deduction when buying an apartment. It is important to consider that it can be realized if the pensioner was officially employed within three years before the year of the balance of the property deduction, since the non-working pensioner does not have income taxed at 13%.
Non-working retirees must also apply for a deduction for prior periods during the year for the one in which the balance was formed.
If the owner has long retired and cannot use the property deduction himself, his spouse has such a right. Provided that the latter is working or has recently retired.
The tax office may refuse to pay a property deduction to a non-working pensioner. If the applicant falls within the time frame established by law, the actions of tax officials will be ineligible. If you have any difficulties with the registration of a property tax deduction, you must contact a lawyer for advice and, possibly, submit statement of claim to court.
According to article 32 of the Tax Code of the Russian Federation, the tax authorities are obliged to take into account the written explanations of the Ministry of Finance of the Russian Federation. The explanations of the Ministry of Finance on the procedure for granting property tax deduction to pensioners were sent to the Federal Tax Service by letter dated 07.19.2013 No. ED-4-3 / [email protected]
Housing can be built, or, for example, accepted as a gift, and can also be bought. There are various purchase options, that is: a one-time payment or mortgage program lending. And you can find a feature applicable to both cases, which, perhaps, is not known to all residents of our country.
We are talking about a tax deduction from the amount of purchased housing. Let's figure it out, is it possible for a pensioner to get 13 percent back from the purchase of an apartment?
Suppose that the meaning of such a concept as "tax deduction" is not fully understood by all readers. In this regard, I would like to draw your attention to the fact that the possibility of obtaining a tax deduction implies the presence of any taxes paid (for example - on the income of citizens) so that there was something to subtract from.
From the above, it follows that those citizens who pay taxes, that is, work, or, alternatively, lead entrepreneurial activity... The same applies to retirees.
And this is usually the case. But, as sometimes happens, there may be some exceptions to it. Also, 13% of the purchase price of a home can be received by:
- minor children, in the event that the purchase is made in their name, and the parents are good taxpayers. This situation also applies in the case of mortgage lending;
- unemployed pensioners, if the housing was purchased by them - either in the year of their retirement, or in the previous year. To put it a little differently - during the period when it is possible to subtract cash from the income taxes paid by them.
However, for working pensioners, the situation is further complicated by the fact that they are required to purchase living quarters they would have had the remainder of the tax deduction. At the same time, the beginning of its receipt should be in the period preceding its retirement.
Then the year in which the housing is purchased by the pensioner is considered the year of the balance. The balance is carried over for 3 years preceding the year of purchase of the dwelling.
Remaining transfer, example: housing was purchased in 2016, and this year is considered the year of the formation of the remainder. A pensioner should apply to the Federal Tax Service for a tax deduction in 2017. So, in more detail:
- When applying in 2017, you can get a tax deduction for 2015, 2014, 2013.
- Similarly, in 2018 - for 2015, 2014.
- Similarly, in 2019 - for 2015.
- Similarly, in 2020, there is nothing to receive, since the balance is canceled.
If the transaction for working pensioners was completed before 2010, the balance of the tax deduction is not charged.
However, the state has set a limit of two million, for the amount with which the calculation is made. In other words, the home buyer, as well as the pensioner, will not be able to receive more than 260 thousand rubles.
You can also clarify that this was the case before - only to one person, the owner, who bought the apartment. Now, in married couples, you can receive a tax deduction for two if one of the spouses is the purchaser of the dwelling.
If a citizen paid less taxes for the previous year than he should receive in accordance with the amount calculated at the rate of 13% of the purchase price of a home, then he will be able to receive only the amount that he paid in the form of tax.
For example: I paid 150 thousand rubles for the year in the form of income tax, but I should have received 260 thousand rubles. In the year he applies for a tax deduction, he will be able to receive only 150 thousand rubles. He will be able to receive the remaining amount later, in the following years of his appeals to the tax authorities.
As is often the case, even if something that is called “is due”, an application about it, a citizen, as well as a pensioner, must be submitted. Where? Where they deal with taxes - in the Federal Tax Service. There is also an option to return the tax through the employer.
List of required documents:
- an application in the prescribed form;
- personal income tax certificate on taxes paid for the previous period;
- transaction agreement;
- title deed.
Relevant document on equity participation required if there are several owners.
In case of mortgage lending it is required to provide:
- a copy loan agreement with a bank;
- statement of payment of interest on the loan.
If the property is purchased by mortgage, then the amount of the refund is increased by 50 thousand rubles.
Russian pensioners can receive cash in the amount of 13 percent of the cost of the acquired housing even when they apply to the Federal Tax Service for the second or third time.
A similar situation may occur if, during the first application, the payment limit set by the state in the amount of 260 thousand rubles was not exhausted, or when buying other real estate objects. However, exceed this limit total amount payments for the sole owner of the dwelling cannot.
According to valid in the Russian Federation tax regulations in some cases, a property deduction is provided for pensioners when buying an apartment. This means that taxpayers, if they are obliged to pay taxes, can reduce the taxable base by a certain amount. The tax deduction for the purchase of housing for retirees is one of the varieties of such a case.
Home purchase income tax refund
When buying a home (home ownership, apartment, other residential premises, for example, part of an apartment or house, room, share, etc.), Russians can apply for a tax deduction and return part of the money spent (through income tax refund). The law establishes the maximum return that can be obtained depending on how the real estate was paid for - with its own or borrowed funds (lending).
Who is eligible for the deduction
Take advantage of this tax relief can:
- Ordinary citizens who had material income and paid income tax during the 3 years preceding the purchase;
- Pensioners who receive, in addition to their pension, a salary or other taxable income.
How to reduce the size of the tax base
Such a refund is presented as an amount that reduces the amount of income of the citizen, from which the income tax payable is calculated. That is, tax will not be withheld on the part of the income equal to the deduction. The Tax Code of the Russian Federation also provides for the possibility of returning part of the tax paid earlier, applying the exemption.
Tax regulations allow to reduce the amount of taxable base:
- in the presence of children;
- when receiving a paid education;
- when paying for treatment and buying medicines;
- buying real estate, etc.
Property return for the disabled
Property return can be provided to all Russians who receive taxable income, therefore, pensioners may in some situations also be the subjects of these legal relationships.
Disabled people who are on a well-deserved rest, buying housing on an equal basis with other individuals, can also enjoy privileges in the form of property returns. In accordance with the Tax Code of the Russian Federation, social benefits assigned in accordance with current legislation are not subject to income tax.
In this connection, refunds are provided to pensioners:
- If they continue to work or have worked within the last 3 years prior to the acquisition of real estate.
- Receiving an official salary or income from other activities and paying 13% tax.
- Those who stopped working, but before the acquisition of real estate, in addition to their pension, had another official income, from which personal income tax was paid.
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Conditions for obtaining a refund when buying a property in 2019
Depending on the classification of disabled people in different categories, property returns when buying real estate for each of them can be applied in different ways:
- Disabled workers can receive benefits from the year in which they registered their ownership of housing.
If the deducted amounts exceed the taxes paid in that year, it is possible to carry forward the remainder of the deductions to subsequent years until they are fully realized.
- Non-working pensioners actually receive a refund of part of the previously withheld taxes. When granting benefits, take into account 3 last years that preceded the period when the carry-over residue was formed.
Upon dismissal of a pensioner in the year when he formalized the ownership rights to the acquired real estate, they begin to return from the year of their registration. If in this period he had income and income tax was paid from him. If there is a shortage of funds in this period, the funds are returned to the previous 3 years.
According to the norms of the Tax Code of the Russian Federation, the granting of property privileges has a number of nuances:
- the privilege applies only to property acquired for personal savings. It does not apply if the employer paid for the purchase or if the housing was purchased for materiel, etc.
- the amount of deduction is 13% of expenses, but not more than 2 million rubles,
- when using mortgage funds in paying for housing, the maximum costs increase to 3 million rubles,
- entitlements to property and financial benefits arise once in a lifetime,
- privileges are not provided if the property was acquired from affiliated persons (close relatives, subordinates and superiors, etc.)
How to get 13% back on real estate purchases
It is possible to implement a financial and property return in 2 ways, for which an appropriate written application should be submitted:
- Privileges are obtained if, at the end of the designated period, they apply to the Federal Tax Service at the place of residence with a package of documents confirming the right to receive a deduction.
- Working pensioners will be able to realize benefits through their employers, without having to wait until the end of the period specified in the law. But in advance it is required to transfer to the Federal Tax Service documents justifying the acquisition of property, costs, property rights.
To formalize the return of funds through employers, the FTS, after checking the information received, issues to taxpayers notifications confirming their authority to receive property returns. This document allows employers not to withhold 13% tax from income paid to employees until the benefit is fully realized.
Important! If the subjects of the privilege have several employers, he has the right to return the funds through each of them.
Calculation of property return
Property and financial compensation is provided to the taxpayer not for the entire price of real estate, but is limited to 2 million rubles. When acquiring it with the use - in the amount of actual expenses for repayment of interest, but not more than 3 million rubles.
The amount of compensation in the required period depends on:
- the size of the taxpayer's official income;
- the amount of income tax payable and actually paid by him. Since they return the money in the same amount.
Taking into account the fact that the amount spent on the purchase of housing, for which a benefit can be claimed, is limited by the Tax Code of the Russian Federation, the amounts returned also have maximum limits:
- RUB 260,000 when buying real estate for your own savings;
- RUB 390,000 when buying for credited funds (mortgage).
When the purchase price is lower, then taxpayers have the option of claiming the residual amount again on a subsequent purchase. The maximum refund amount will be equal to the amount in force at the time when the citizen for the first time had the right to receive it, and the transferred balance was formed.
In case of repayment of interest on a mortgage loan, a deduction for taxable period(year) is provided for the amount calculated from the amount actually paid for the year of interest.
Documentation for registration of benefits in the Federal Tax Service
To obtain such privileges, a certain set of documentation is required, confirming the eligibility for their receipt and the fact of the costs incurred.
According to the Tax Code of the Russian Federation, expenses for the purchase of housing can be included
- repair costs;
- development of design and estimate documentation;
- purchase of finishing materials;
- payment for finishing works (if they were stipulated in the contract of sale of real estate).
In addition to the application for the implementation of the relevant powers, beneficiaries of benefits are required to provide (in copy and original):
- identification;
- pensioner's ID;
- 3- personal income tax (filled in);
- certificate 2- personal income tax. If, within the established period, a person changed his place of work, then these certificates must be taken from all employers;
- documents confirming the acquisition of rights to property (sale and purchase agreement);
- documents on proprietary rights to the acquired property;
- documents confirming expenses (receipts, bank statements);
- bank details for transferring money.
Payout period
Information for obtaining a property return submitted to the Federal Tax Service undergoes a legal examination carried out by the inspection on its own within the statutory period:
- When submitting an application to the Federal Tax Service, documents are considered for 90 days.
- When applying, minus employers - 30 days.
- Additionally, within 10 working days, the FTS makes a decision on the approval or refusal to exercise the powers for tax deduction.
At the end of the specified period, when a positive decision is made to pay the deduction, the money is transferred to the citizen to a bank account according to the details provided by him.
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Personal income tax
June 26, 2017, 18:35 Mar 3, 2019 13:47
Despite the availability of clarifications on the receipt of deductions by persons of retirement age, the topic is often the subject of discussion. The most popular are the deductions related to the costs of treatment and the acquisition of real estate by persons on a well-deserved rest. Let's figure out if retirees can get a tax deduction, what are the nuances and last changes in the legislation.
Tax deduction when buying an apartment by a pensioner
When purchasing a home, the new owner is entitled to a refund of the overpaid tax -. In order to use it, two conditions must be met:
- The deduction was not exercised or the amount was less than the limit.
- Housing is not purchased from a close relative or employer.
- Availability of income (wages) from which personal income tax is paid. You can return no more in a year than was paid to the budget.
This service is applicable not only to the present, but also to the future income of an individual until the limit is exhausted. If a working pensioner does not have any problems with the return of the overpaid tax, except for the return period for small incomes, then the situation with the unemployed is somewhat different, because the pension is not subject to taxation. The Government of the Russian Federation, realizing the complexity of the situation, fixed one exception in paragraph 10 of Article 220 of the Tax Code of the Russian Federation - citizens of retirement age can use their right to deduction for three years preceding the purchase of housing. If the amount of income tax for the period does not cover the maximum amount that a pensioner can receive by law, or he has spent the last three years on a well-deserved rest and did not pay personal income tax, then taxable income will be required to return the rest of the benefit. It may not only be wage, but also other income with payment of income at a rate of 13 percent: sale of real estate or shares of enterprises, renting out real estate and others.
Do not forget about the close relatives of the pensioner, namely: wife or husband. If a citizen is officially married and his significant other works or has taxable income, then compensation can be received for him.
The tax deduction is 2 million rubles, respectively maximum amount compensation will be 2 million x 13% = 260 thousand rubles. When used, the tax base can be reduced to another three million rubles, but only one object per life. Applies to percentages only.
Calculation examples:
Citizen Slutsko retired in August 2017 and decided to move closer to the sea. In 2017, he sold his apartment, in which he had lived for the last 20 years, and bought an apartment in Evpatoria for 4 million. To receive payment, he needs to wait until the end of the year and submit tax return... He will be able to provide all the necessary papers to the Federal Tax Service at any time in 2018 or later. At the time the right to deduction arose, he was retired, so he can return the personal income tax paid for 2015-2017. The tax base over the past three years was: 450,000 + 495,000 + 299,000 = 1,244,000 rubles, and the refund will be 1,244,000 x 13% = 161,720 rubles.
Citizen Kuzmina is a pensioner by age, but continues to work. In 2017, she bought a house for 3 million rubles and moved into it from the hostel. After registering ownership, she went to submit documents to the Federal Tax Service for a deduction for the period from 2014 to 2016. For the period, her income was 1,100,000 rubles, so after receiving 1.1 million x 13% = 143 thousand rubles, she has the right to receive a notification from tax office and write a statement at work. In her case, the cost of the apartment is higher than the deduction limit, in the future she will be able to reduce the tax base by another 2 million - 1.1 million = 900 thousand rubles. But the payment will not be in one amount, but a monthly reduction in the tax base until the benefit is fully used.
Changes to legislation in 2019
The most important changes in legislation, primarily of interest to senior citizens, occurred on 01.01.2012. It was then that it became possible to take advantage of the transfer of the tax deduction for the three years preceding the emergence of the right to deduction. But initially, only unemployed pensioners could use this right. This point has been changed since the beginning of 2014, when working and non-working pensioners were equal in rights (Letter of the Ministry of Finance of the Russian Federation of 17.04.2014 No. 03-04-07 / 17776). Since then, no significant changes have been made to the laws.
Deduction for treatment
This view belongs to. The main features are:
- the possibility of receiving annually;
- the maximum amount is 120,000 rubles per year for all types social deductions excluding or charity;
- you can not return more amount paid for the year in the form of income tax. The balance is not carried over to the next periods.
Instead of a past pensioner, his next of kin (children, husband or wife) can receive a deduction. A prerequisite is the execution of an agreement and payment documents for a relative.
When a pensioner receives a tax deduction for treatment, it does not matter whether a citizen has been treated in a public or private clinic, in the country or abroad. In case of expensive treatment, it is possible to include the necessary prescription medications at our own expense.
How to get a tax deduction for a pensioner
There are two options for registering benefits: through an employer or tax. Of course, there are still options for filing a declaration through the State Service portal or the tax website, but you still need a visit to the inspection and the procedure will require an electronic digital signature, which not everyone has (after writing instructions on this topic, a link will be added here). True, a visit to the Federal Tax Service will also be required if an application is submitted. tax agent... After checking the documents, the inspector will issue a notice of the right to deduction within a month, which, together with the application, is submitted to the employer's accounting department. Further the tax base will decrease until the deduction limit is completely exhausted, and personal income tax will no longer be withheld from your salary.
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