Download the application for the provision of property tax deduction. We fill out an application for a tax deduction when buying an apartment correctly
When buying an apartment by a citizen of Russia, the latter has the right to return 13% of its value, subject to certain conditions prescribed in the legislation of the Russian Federation.
To complete such a procedure, you need to collect a package of necessary documents and submit the application to the Tax Service along with the application. How to draw up a statement correctly, what points you need to fill out, and other nuances we will consider in more detail in this article.
What is property income tax refund?
An amount equal to 13% of the value of the purchased apartment, which can be returned by the taxpayer, is tax deduction(HB). This right is enjoyed by citizens of the Russian Federation who regularly pay (paid) personal income tax from salaries or other income that is taxed.
The amount of the tax deduction is formed from the tax deductions of a citizen for a certain period and cannot exceed 260,000 rubles when buying a home for own funds and 390,000 rubles when purchasing a mortgage.
Where can I get a form to fill out?
The application form for obtaining NV when purchasing real estate was approved by Order of the Federal Tax Service No. ММВ-7-8 / 182 dated February 14, 2017.
How to fill in: detailed instructions
To obtain HB, you must fill out a form, which consists of three sheets, each of which is required.
- The title page contains all the data of the applicant (individual) and other information about the tax deduction.
- In the second sheet, information is entered about the bank details to which the HB will be transferred.
- The third sheet must contain comprehensive information about the applicant: place of residence (registration) and passport data.
The application is filled in two ways:
- on a computer using a special program;
- by hand in legible block letters.
But, in both cases, the signature on the title page must be handwritten.
note! If you need to draw up an application for several years at once, then each year must have its own copy of the application (for example, if the deduction is supposed to be received for 2014, 2015 and 2016, then you will need to write three applications).
The application is filled in as follows:
Title
The item "is filled in by the employee tax authority»No need to fill in!
Second sheet - personal data and bank details
This sheet also indicates:
- Individual Taxpayer Number (TIN).
- Last name and initials (in full).
- Details of the attached document:
- passport - 21 ;
- passport of a foreign citizen - 10 ;
- military ID - 07 ;
- birth certificate - 03 .
The next step is to provide bank details. Write down the number of the current account, BIK of the bank and other details that you can find out in financial institution where you have an account. This can be done by visiting the bank in person or through your personal account on the Internet.
Important! Carefully check the information that you have registered, because if there is a mistake in just one digit of the account, then the money will not be transferred to you.
Third sheet - applicant's personal data
This sheet is the easiest in terms of data entry. Here we indicate the following:
- Surname and initials of the applicant.
- Identity document code (see description of codes above).
- Registration (registration) address of the applicant.
What documents should I attach to receive a part from personal income tax?
The following documents should be attached to the already drawn up application:
- passport of a citizen of the Russian Federation;
- certificate 2-NDFL (payment of income tax);
- declaration in the form of 3-NDFL;
- documents confirming the cost of purchasing an apartment.
Note! This list of documents is exhaustive (based on the Letter of the Federal Tax Service No. EED-4-3 / 19630 of November 22, 2012), therefore, according to the law, the inspection staff are not entitled to require the application of additional documentation, except for the above.
Deadline for submission
Many are wondering when to apply for refund of personal income tax do not know that the tax deduction for the acquisition of real estate, in particular - an apartment, has no time limits. That is, you can submit an application and documents at any time convenient for him. But the applicant should remember that the income tax refund period is three years, that is, the return of HB upon the purchase of housing in three years.
For example, if you bought an apartment in 2014 and collected everything Required documents in 2017, then you will not have any difficulties in terms of obtaining a tax deduction for this period of time (from 2014 to 2017).
Where to submit papers for providing a refund?
- The completed application and all the documents attached to it are submitted to the Federal Tax Inspectorate for the place of residence during a personal visit.
- Sending documentation by mail. With this option, it should be done by registered mail with a receipt notification. In this case, the date of submission of the application will be the date the letter was sent.
- Submission of documents through the personal account of the official website of the Tax Service. It's over convenient way, since most of the data, when filling out the application, will be automatically entered into the form.
- Through the website "State Services". The important point here is document support. electronic signature, which can be obtained in your personal account.
Terms of consideration and possible solution
The submitted package of documents, including an application for a deduction, is considered by tax officials within 120 calendar days. This is the time during which a desk check of the documentation is carried out for the authenticity and correctness of the submitted data (based on clause 7 of Article 221 of the Tax Code of the Russian Federation).
If the employees do not have any questions to the applicant, and the documents are in complete order, then cash are transferred to the specified current account no later than thirty calendar days from the day of the end office check... Thus, with a positive decision by the Tax Service, the applicant will receive a tax deduction four months after the date of filing the application and documents with the Federal Tax Service.
Conclusion
Filling out an application for a tax deduction when purchasing an apartment is a very responsible action. Errors, corrections and blots are unacceptable. If they are available, the authorized body may refuse to accept the application. Therefore, carefully check the data you enter to ensure that it matches the existing documents.
Sample application for property deduction in tax for 2018 is the same as in previous periods. This document is an integral part of the documentation package that must be submitted in order to receive a refund. The absence of an application forms the basis for refusal to provide compensation.
How to write an application for a property deduction to the tax
Strict form, according to which you need to write an application confirming the right to property tax deductions in 2019, no, although the Federal Tax Service has developed a recommended template. It is necessary to be guided by it when drawing up a petition.
An application for a deduction for real estate is written in order to indicate the desire of the applicant who submits a package of documents. It can reflect not only the request to provide compensation, but also determine the details of its provision - in which parts to pay, to which account or card, whether to return the amount from the budget or receive compensation from the employer.
You can write an application to the tax office for the refund of the property deduction manually - on a white sheet of A4 size with dark paste, observing the basic principles of business style and records management - draw up a cap in the upper right corner, and then write the text itself, and then sign it with a decryption and date.
You can also take the template - print it or get it in the window in the IFTS - and fill in the blank lines. If the property is registered in the name of a child, then the parents retain the right to receive compensation for this object, because they bore the purchase costs and they also paid taxes. At the same time, parents also write an application to 3-NDFL for a tax refund when buying an apartment, and they do not need the consent of the child or the guardianship authorities. When the child reaches the age of majority, he will be able to exercise his right in Russia, but this time for another property.
If, after compensation for the cost of acquiring living space maximum amount the deduction has not been exhausted, then the applicant has the right to receive the balance in the future at any time in the event of expenses for the purchase or construction of another apartment by submitting an application and other documents.
Example 1
Shekhovtsev Vladimir bought a room in communal apartment for 1,000,000 rubles. According to the Tax Code of the Russian Federation, the maximum deduction is 2,000,000 rubles. Vladimir received a refund for the room, and after 5 years he bought another room in this apartment also for 1,000,000 rubles and compensated for the costs by submitting the necessary set of documents.
Deadline for applying for a tax deduction when buying a home
If at the end of the year the applicant has no additional income to report for, then there is no time limit for filing documents for reimbursement. The applicant has the right to apply for a property deduction at any time of the year. If, at the end of the year, the applicant had additional income, for which he must report, then the declaration and, accordingly, the application he submits before the end of April of the new year.
Example 2
Grudinin Igor bought a house for 4,000,000 rubles in 2016 and is preparing documents for a property deduction. His salary at the Modny Style company is 50,000 rubles a month. In 2018, he rented out a car for six months and received a payment of 100,000 rubles for this. Until the end of April 2019, he needs to report on rental income, as well as add a property deduction sheet to the declaration and write an application for its provision.
If Igor Grudinin did not have rental income, he could apply for a deduction during 2019 at any time.
Important! The need to submit a declaration to set time the payer is notified by the tax office in advance by sending him tax notice.
The application is attached immediately to the general package of documentation or is submitted after a desk review and a positive decision.
A sample of filling out an application for a tax deduction when buying a home
A sample application to the IFTS for property deduction in 2019 was approved by order of the Federal Tax Service of Russia No. ММВ-7-8 / [email protected] published in 2017 on February 14.
You can download a sample application for a property deduction to the tax office.
An application form for a refund of income tax when buying an apartment consists of 3 sheets:
- title;
- payment details sheet;
- information about the applicant - passport data.
On the third sheet, you need to fill in the information exactly according to the passport. In the address block, you do not need to fill in all the columns. In the case of registration in the city, you need to fill in only the highlighted lines. If the registration is in another locality, then, on the contrary, the columns of the district and the locality are subject to filling.
However, it is not necessary to adhere to this form. Writing an application in any form is allowed.
An example of an application for a deduction for an apartment in any form:
Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 23
Pervomaisky district of Rostov-on-Don
Dodokhyan T.M.
From Krasyukova E.V.,
living at:
Telephone:
statement.
I ask you to provide a property tax deduction in the amount of 31,200 (thirty one thousand two hundred) rubles on the basis of the submitted 3-NDFL declaration. Please transfer the specified amount to the account:
Signature: Date:
If this is not the first year of receiving the refund, then you need to write: "... provide the remainder of the property tax deduction ...". It is recommended to indicate in the text a list of annexes by name - all attached documents, and total number sheets of all documents.
It is easy to find out the card details using the terminal or ATM - in the section personal account there is a function of requesting payment details.
Sample Mortgage Deduction Application
If the applicant bought housing with the participation of mortgage funds, then he will be compensated for the costs of paying interest in the amount of RUB 3,000,000. According to Russia, it is possible to receive a return on interest after the principal amount compensation has been exhausted - for the purchase of housing.
When the principal has been paid in full, each applicant New Year submits a certificate 2-NDFL, a certificate from the bank about the interest paid and an application. It is the same as for ordinary expenses, - that is, it can be in any form or according to the recommended model of the Federal Tax Service of Russia. Interest compensation - 390,000 rubles. It will be paid as interest is paid - for 10, 20 or more years, it depends on the terms of the mortgage agreement.
When filling out documents for obtaining a tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all the issues related to this topic.
First of all, we note that the structure of the application and its content will depend on which way of submitting the application you have chosen: through the Federal Tax Service or through the employer. In addition, it is of great importance what type of tax deduction you want to receive:
How to fill out an application if you plan to receive a standard deduction
The list of persons who can qualify for the standard deduction can be found in the Tax Code, namely in paragraphs. 1, 2, 4 Art. 218 of the Tax Code of the Russian Federation. The most common standard deduction is a deduction per child. In this case, an application for the provision of a deduction is written in the name of the employer without contacting the tax authorities.
In the header of such a statement, they usually write the name of the organization where the applicant works, and the full name of the director. In addition, the personal data of the employee claiming for the deduction is indicated, including the TIN and address. In the text of the application, they are asked to provide a standard tax deduction, indicate the name of the child and the amount of the deduction. It is imperative to indicate a list of documents that confirm the ability to receive this type of deduction. At the end of the application, the employee must sign and date it.
There is also the concept of double tax deduction per child. This means that one parent can give their right to deduction to another parent. Let us explain with an example.
Ivanov I.I. and Ivanova V.V. bring up their son Ivanov A.I. 21.10.2005 V.V. Ivanova decided to abandon her tax deduction in favor of her husband, which means Ivanov I.AND. can now claim a double tax deduction of 2800 rubles (1400 * 2).
In such a situation, the Ivanovs spouses must fill out two types of applications. Ivanov I.I. must file an application for a double tax deduction in the name of his employer. A sample application will look like this.
And his wife V.V. Ivanova must write a statement waiver of their child tax deduction. The application is also submitted to the organization where Ivanov I.I.
How to fill out an application if you want to receive a property or social deduction
Both of these deductions can be obtained in two ways.
Method one - contact the tax office. In this case, the application for the provision of a deduction is filled out in a certain form. First, the data of the tax office to which the application is submitted, as well as information about the taxpayer claiming for the deduction are indicated.
After that, the name of the document is written - "Application", and then its essence is stated. Referring to tax code, the taxpayer asks for a refund of the overpaid tax, indicating the year for which the refund is planned and its amount. You also need to write in the application Bank details the account to which the applicant would like to receive the refund.
Method two - to receive property, and starting from 01.01.2016 and social tax deduction, through your own. But in this case, you will have to visit the Federal Tax Service at least twice: the first time - to apply for a notification confirming the right to deduction, and the second time in about a month to pick it up.
The header of the application contains the same information as when filling out an application for a deduction through the tax office. The following text should follow in which the taxpayer asks to confirm his right to property or social deduction... At the end of the application, a signature, a transcript and the date of writing the application are put.
After receiving notification in tax office, you must fill out an application for a deduction from the employer. The standard information is written in the header: last name, first name, patronymic of the employer and your own full name, TIN and registration address.
Then the word statement is written and its text itself. In it, the employee asks for a deduction (property or social) and indicates the number and date of notification of confirmation of the right to deduction. At the end of the application, its date and signature are put with a transcript of the taxpayer claiming the deduction.
By order of the Federal Tax Service of the Russian Federation No. ММВ-7-8 / 182, a special form is established - a declaration. The application must indicate the data of the taxpayer, the very essence and the list of attached documents.
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If the apartment has been purchased, then you must indicate where exactly you want to get a refund - from interest or from the cost of the object itself. But, according to FZ-212, housing must be purchased no later than January 1, 2014. It turns out like this: you can get an interest deduction from one apartment, and a return from the cost from another. The application must indicate that the basis is the payment of interest on the mortgage loan.
Who is eligible for a refund?
According to regulatory legal acts, the deduction is due to the following categories of citizens:
- able-bodied;
- minors;
- pensioners.
Separately, it should be noted the conditions of return for pensioners. If a citizen has retired, then he does not pay income tax... This means that the right to receive a deduction when buying real estate is lost after 3 years.
The following are not eligible for a refund:
- unemployed citizens whose only income is benefits;
- Individual entrepreneurs whose taxation method does not provide for a 13% rate.
Only citizens of the Russian Federation who receive taxable income can apply. standard personal income tax rate.
Legal aspect
In Art. 220 of the Tax Code of the Russian Federation defines the main provisions regarding tax deduction. According to the regulatory act, you can get a refund in the following cases:
- when buying an apartment;
- with participation in shared construction;
- when paying off mortgage interest.
Also in the Tax Code of the Russian Federation, the rule for drawing up a deduction is indicated. According to paragraph 7 of Art. 220 of the Tax Code of the Russian Federation, you must submit a declaration. In accordance with clause 2, the tax service is given 3 months to check the document.
If everything is filled in correctly, then, based on clause 6, a deduction will be made within 1 month.
What is the amount?
The deduction amount is limited. For an individual, there are 2 options:
- With purchase costs of up to 2,000,000, but can be applied to multiple objects.
- When applying for a mortgage, interest return. But only in the amount of up to 3,000,000 and it is allowed to use 1 object.
Let's give an example of a property deduction. Let's say the salary is 35,000 for 1 month.
Then the income tax will be calculated as follows:
35,000 x 13% = 4550
This amount will be withheld every month from wages... Then, salary will be:
35 000 – 4550=30 450
We calculate the salary for the year:
35,000 × 12 = 420,000
In this case, the following amount is subject to withholding:
420,000 × 13% = 54,600.
An apartment was purchased this year and you are entitled to a deduction in the amount of 380,000. At the end of the year, the income from which income tax must be paid will be:
420 000-380 000=40 000
40,000 × 13% = 5,200.
But, 54 600 were already withheld, since the organization carried out the calculation of income without deduction. Therefore, you can return part of the money according to the following calculation:
54 000-5 200=49 400.
If the cost of the apartment is 1,500,000 rubles, then the deduction will be 195,000.
At additional costs- for repairs, purchase of materials, the cost of the object can be increased up to 2,000,000 rubles. And then the deduction will amount to up to 260,000.
Registration procedure
Citizens are granted the right to deduction in the following cases:
- on income, which is taxed at 13%;
- if there is a right to property obtained as a result of the purchase of an apartment;
- if parents register the acquired property for minor children.
To, it is necessary:
- collect;
- fill in ;
- submit an application within the appropriate time frame.
The money will not be transferred immediately. Particular attention should be paid to the collection of documents. If something is not enough, the Federal Tax Service will refuse.
List of required documents
In addition to the fact that a correctly completed declaration is required, you will need to attach additionally:
- confirmation of ownership of real estate;
- contract equity participation or the acquisition of an object;
- if the property is registered in the name of a minor, then a birth certificate is required;
- if any - a mortgage agreement;
- a certificate from the bank that the interest has been paid;
- when purchasing an apartment without finishing, a work contract is required;
- receipts and receipts confirming the costs of purchasing and finishing the home.
The application form must be completed by hand and in a legible handwriting. When buying an apartment on a mortgage, you should specify as the basis "payment of interest on the mortgage".
If mistakes are made in the document, the tax office will reject it. Difficulties arise because there is no strictly established pattern and people indicate unnecessary information, and skip the necessary information.
- indication of the date and signature;
- clarification of the tax number in advance;
- cannot be corrected and crossed out.
The document must include:
- data to whom it is sent;
- information about the taxpayer;
- the text in which the request for the return of personal income tax will be indicated;
- on what basis a citizen is entitled to a refund;
- what is the name of the taxpayer's bank and where it is located;
- requisites.
All data will be verified by the tax office.
When taxing income, I ask you to carry out property tax deductions due to the purchase of an apartment for 2014.
Where to serve?
It is necessary to submit documents to the tax office. You should pay attention, if there are several divisions in your city, then you need to find your own.
Tax deduction (ND) - the amount that reduces the income of an individual, which is taxable. In some circumstances, NV is perceived as a return of the previously paid share of the duty in connection with the acquisition of real estate, spending on education or medical treatment. You can apply for a tax refund through your employer or tax office. Following the generally accepted rule, the personal income tax deduction is provided by the tax authority at the place of registration of an individual after filing a declaration (form 3-personal income tax) with an attached to it.
Who can count on the standard tax deduction
Citizens of the Russian Federation, whose earnings are taxed at a rate of 13%, have grounds to count on the provision of a tax deduction (NV). In Russia, the law provides for five main types. Each, in turn, is governed by a separate article of the tax code:
- Standard (Article 218 of the Tax Code).
- Social (Article 219 of the Tax Code).
- (Article 219.1 of the Tax Code).
- (Article 220 of the Tax Code).
- Professional (Article 221 of the Tax Code).
Individuals and citizens with children apply for standard tax deductions. Also, some privileged categories of the population count on them. There are two types of standard deduction:
- Private.
The size of personal NV depends on the social category of individuals who apply for it. Consequently, compensation in the amount of RUB 3,000. can get:
- victims of the accident at the Chernobyl nuclear power plant;
- participants in a nuclear weapon test exposed to its damaging factors;
- disabled veterans;
- victims of the accident at PA Mayak;
- military personnel who received a disability while on duty.
There is another group of citizens who can issue a personal ID. It includes:
- Heroes of the USSR and the Russian Federation;
- holders of the Order of Glory of the third degree;
- children with disabilities;
- disabled people of group I or II;
- bone marrow donors;
- families of military personnel who were injured or died during military service;
- servicemen, participants in international hostilities.
For this population group, the amount of HB will be 500 rubles. It does not matter to which social category the taxpayer belongs, he must indicate the grounds for granting the tax deduction. This can be done, for example, by presenting a certificate of a participant in the Second World War or a certificate confirming disability. You will also need to fill out an application for withholding and prepare a package of required papers.
Child tax deduction
Can be single or double. To register it, you must draw up an appropriate statement of intent to receive a tax deduction. The completed document and supporting papers are provided to the employer.
Single
The amount of compensation depends on the number of children. For parents of the first and second child, a refund of 1,400 rubles is provided for each. For families where three or more babies are supported, the amount of HB is 3,000 rubles. Single withholding will be provided to the family, provided that the children are under 18 years of age. The effect of HB is extended until the child turns 24 years old in the case when he receives higher education full-time.
Double
The amount of this type of compensation is 3,000 rubles. One of the prerequisites for registration is the child's disability. Double HB is also granted if there is only one guardian in the family. In the circumstances where the parent marries, the withholding expires on next month after the one in which the relationship was officially registered.
Features of children's HB
Pretend to tax incentives have the right to citizens who find themselves in an ambiguous position. These include situations in which:
- The employee was not paid a salary for several months due to illness, due to unpaid or maternity leave... The employee is still entitled to receive HB. Total amount deductions will be charged upon payment of subsequent salaries.
- Deprivation of parental rights. In such a case, reimbursement continues to be provided if the parent or guardian is responsible for the maintenance of the children and pays child support.
- If any of the children is receiving higher education, but is on academic leave, the right to ID for family members remains.
- Child abroad. It is possible to issue an ID if the child is receiving education or living in another country. To do this, the parent requests supporting documentation, notarized and provided by the authority local government the state in which the child is.
- The income of one parent has reached 350,000 rubles. The mother's or father's earnings exceed the fixed cap. To continue to provide withholding, individual has the ability to refuse HB in favor of the second parent.
An optional condition is an officially registered marriage between the parents. If the father and mother are divorced, then the parent, who provides for the maintenance of the children, has the right to issue an HB in a one-time amount. All documents are submitted to the employer in person or sent by mail.
ATTENTION! An application with a request to provide NV will be accepted for consideration if it is submitted within the time period set for filing a declaration.
Registration of a deduction through the Federal Tax Service Inspectorate
In situations where during the year the deduction for children was not issued or was not paid in full, parents have every reason to receive it at the end of the year. The local tax office is in charge of the registration. To carry out this operation, an individual fills out a declaration in the form of 3-NDFL (personal income tax). In the accounting department at work, the applicant receives an extract of 2-NDFL. Next, a deduction statement is drawn up and the necessary documentation is collected according to the list presented below.
The prepared data is forwarded to the tax office. Three months are given for consideration of the 3-NDFL declaration and accompanying papers from the date of their receipt by the IFTS. In the next 10 days after the inspection, a decision is made to authorize or refuse to provide NV. Tax office notifies the applicant of the results in writing.
If the decision is positive, the individual draws up an application for the provision of a deduction, which indicates the bank details for which the refund will be made. You can draw up a document during a personal visit to the INFS. The money is transferred from the next month after filing an application for a standard tax deduction, but not earlier than the completion of the audit.
Required documents
To issue a standard NV, an employee must complete an application for a tax deduction. Next, you should transfer it to the fiscal authority at the place of registration or to the employer. It is drawn up on the basis of documents confirming the right to a standard HB. A package of papers that must be provided to register the refund:
- statement;
- birth certificates of children;
- certificate confirming disability;
- certificate of registration / divorce;
- a document certifying the fact of death of one of the spouses (if necessary);
- an extract from the place of study (for parents of an adult student).
The prepared documentation is handed over to the place of work. It is allowed to issue NV both for the employee himself and for each of the children of the taxpayer. After applying for a standard tax deduction will be tested, it will be provided to a citizen of the Russian Federation. If the applicant's monthly income exceeds 350,000 rubles, the child's NV is terminated.
IMPORTANT! If an employee is in the service of several employers at once, only one of them is withholding.
How to fill out a standard tax deduction application
Standard NV is issued by a citizen of the Russian Federation at the place of main work. The accounting department will provide the employee with all the necessary information on how to correctly draw up a tax deduction statement. There you can also get a list of papers required for registration. The appeal is filled in personally by a person who wants to receive a refund.
You can compose it yourself or use ready-made forms. The application must indicate the HB form that the employee wants to receive. The signature of a citizen confirms his legal basis for the provision of personal income tax benefits. It is permissible to issue a deduction only for one place of work.
Violation of this condition will be revealed by the inspector during the verification of the information provided by the taxpayer. If during work the employee did not use the NV, the right to receive it remains even after dismissal. To do this, you need to contact the employer with the requirement to recalculate and refund tax ( clause 1 of Art. 231 of the Tax Code of the Russian Federation
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