Download the property tax deduction application. We fill out the tax deduction application when buying an apartment correctly
When buying an apartment by a Russian citizen, the latter has the right to return 13% of its cost, subject to certain conditions prescribed in the legislation of the Russian Federation.
To complete this procedure, you need to collect a package of necessary documents and submit the application with the Tax Service along with the application. How to draw up a statement, which points you will need to fill out, and other nuances we will consider in more detail in this article.
What is property income tax refund?
The amount equal to 13% of the cost of the purchased apartment, which the taxpayer can return, is a tax deduction (HB). This right is enjoyed by citizens of the Russian Federation who regularly pay (paid) personal income tax on salaries or other income that are taxed.
The amount of tax deduction is formed from the tax deductions of a citizen for a certain period and may not exceed 260,000 rubles when buying a home for your own money and 390,000 rubles when purchasing a mortgage.
Where to get the form?
The application form for obtaining NV when acquiring real estate is approved by Order of the Federal Tax Service No. MMV-7-8 / 182 of February 14, 2017.
How to fill: detailed instructions
To obtain the HB, you must fill out a form that consists of three sheets, each of which is required.
- The title page shows all the data of the applicant (individual) and other information about the tax deduction.
- The second sheet contains information on bank details to which the HB will be transferred.
- The third sheet should contain exhaustive information about the applicant: place of registration (registration) and passport data.
The application is filled in two ways:
- on a computer using a special program;
- in printable legible letters.
But, in both cases, the signature on the title page must be written by hand.
note! If it is necessary to draw up a statement for several years at once, then each year a corresponding copy of the statement must correspond (for example, if the deduction is supposed to be received for 2014, 2015 and 2016, then three statements will need to be written).
The application is filled out as follows:
Title
The item “filled out by an employee of the tax authority” does not need to be filled out!
The second sheet - personal data and bank details
This sheet also indicates:
- Individual Taxpayer Number (TIN).
- Surname and initials (fully).
- Details of the attached document:
- passport - 21 ;
- passport of a foreign citizen - 10 ;
- military ID - 07 ;
- birth certificate - 03 .
The next step is an indication of bank details. Write down the account number, BIC of the bank and other details that you can find out in the financial institution where you have an account. This can be done by coming to the bank in person or through a personal account on the Internet.
Important! Carefully check the information that you 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 to enter. Here we indicate the following:
- Surname and initials of the applicant.
- The code of the identity document (see description of codes above).
- Address of registration (registration) of the applicant.
What documents to attach to receive parts from personal income tax?
The following documents should be attached to the already completed application.:
- passport of a citizen of the Russian Federation;
- certificate 2-personal income tax (income tax);
- declaration in the form of 3-personal income tax;
- documents that confirm the cost of acquiring an apartment.
Note! This list of documents is exhaustive (based on Letter of the Federal Tax Service No. ED-4-3 / 19630 dated November 22, 2012), therefore, employees of the Inspectorate under the law do not have the right to require the application of additional documentation, other than the above.
Deadlines
Many people wondering when an application for the return of personal income tax is filed do not know that the tax deduction for the acquisition of real estate, in particular, an apartment, has no time limit. That is, you can submit an application and documents at any time convenient for him. But the applicant should remember that income tax return period is three years, that is, the return of HB for the acquisition of housing for three years.
For example, if you bought an apartment in 2014, and collected all the necessary 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 apply for a refund?
- The completed application and all documents attached to it are submitted to the Federal Tax Inspectorate for the method of residence on a personal visit.
- Sending documentation by mail. With this option, this should be done by registered mail with a receipt notification. In this case, the date of application will be the date the letter was sent.
- Submission of documents through the personal account of the official website of the Tax Service. This is a more convenient way, since most of the data, when filling out the application, will be automatically entered into the form.
- Through the website "State Services". An important point here is the support of documents with an electronic signature, which can be obtained in your personal account.
Terms of consideration and possible solution
The submitted package of documents, including the application for the provision of a deduction, is considered by the tax service within 120 calendar days. This is the time during which a desk check of the documentation is made for the authenticity and correctness of the data presented (based on paragraph 7 of Article 221 of the Tax Code).
If the employees do not have questions to the applicant, but the documents are in full order, then funds are transferred to the specified current account no later than thirty calendar days from the day the desk audit ends. Thus, with a positive decision of the Tax Service, the applicant will receive a tax deduction four months later from the date of filing the application and documents with the Federal Tax Service.
Conclusion
Filling out an application for a tax deduction for an apartment is a very responsible action. The presence of errors, corrections and blots is unacceptable. If there are any, the authorized body may refuse to accept the application. Therefore, carefully check the data you enter for their compliance with the available documents.
The sample application for a property tax deduction 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 a statement is the basis for the refusal to provide compensation.
How to write a property tax deduction application
There is no strict form in which you need to write a statement confirming the right to property tax deductions for 2019, although the Federal Tax Service has developed a recommended template. It is necessary to focus on him when drawing up the 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 for compensation, but also determine the details of its provision - in what 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 a tax claim for property deduction manually - on a white sheet of A4 size with dark paste, following the basic principles of business style and document management - make a cap in the upper right corner, then write the text itself, and then put the signature with the decryption and the date.
You can also take a template - print it or get it in a window in the Federal Tax Service - and fill in the blank lines. If the property is registered for a child, then the parents retain the right to receive compensation for this property, because they incurred the purchase costs and they also paid taxes. At the same time, parents also write an application to the 3-NDFL for tax refunds when buying an apartment, and they do not need the consent of the child or guardianship authorities. When the child reaches adulthood, he will be able to exercise his right in Russia, but for another property.
If, after compensation for the purchase of housing, the maximum deduction amount has not been exhausted, the applicant is entitled to receive a balance in the future at any time if expenses arise for the purchase or construction of another apartment, by submitting an application and other documents.
Example 1
Shekhovtsev Vladimir bought a room in a communal apartment for 1 million 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 for 1,000,000 rubles and compensated for the expenses 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 for which it is necessary to report, then there is no deadline for submitting documents for reimbursement. The applicant is entitled to apply for a property deduction at any time of the year. If, according to the results of the year, the applicant had additional incomes for which he must report, then he shall submit a declaration and, accordingly, an application 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 in the company "Fashionable Style" is 50 000 rubles per month. In 2018, he rented a car for six months and received a fee in the amount of 100,000 rubles. Until the end of April 2019, he needs to report on rental income, as well as add a sheet of property deduction to the declaration and write a statement on its provision.
If Igor Grudinin did not have rental income, he could submit documents for deduction during 2019 at any time.
Important!The taxpayer shall be notified in advance by the tax inspectorate of the need to submit a declaration in a timely manner by sending him a tax notice.
The application is attached immediately to the general package of documents or surrenders after a desk audit and a positive decision is made.
Sample application for 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. MMV-7-8 / [email protected] published in 2017 on February 14th.
You can download a sample application for a property tax deduction.
The application form for income tax refund when buying an apartment consists of 3 sheets:
- title;
- payment details sheet;
- information about the applicant - passport details.
On the third sheet, you need to fill out the information exactly according to the passport. In the address block, it is not necessary to fill in all the columns. In case of registration in the city, only the highlighted lines need to be filled out. If the registration is in another settlement, then, on the contrary, the columns of the district and the settlement are subject to filling.
However, sticking to this form is optional. It is allowed to write a statement in any form.
An example of an application for deduction for an apartment in an arbitrary form:
Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 23
May Day district of Rostov-on-Don
Dodohyan T.M.
From Krasyukova E.V.,
living at:
Telephone:
statement.
Please provide a property tax deduction in the amount of 31,200 (thirty one thousand two hundred) rubles based on the submitted 3-NDFL declaration. Please transfer the indicated amount to the account:
Signature: Date:
If this is not the first year of receiving compensation, then you need to write: "... provide the balance of the property tax deduction ...". In the text, it is recommended to indicate the list of applications by name - all documents attached, and the total number of sheets of all documents.
It is easy to find out the card details using a terminal or an ATM - in the section of your personal account there is a function for requesting payment details.
Sample mortgage deduction application
If the applicant bought a home with the participation of mortgage funds, then he will also be compensated for the cost of interest in the amount of 3,000,000 rubles. According to Russia, you can get a return on interest after exhausting compensation for the main amount - for the purchase of housing.
When the principal amount is fully paid, the applicant submits a 2-personal income tax certificate, a certificate from the bank on interest paid and a statement every new year. 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. Compensation for interest - 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 preparing 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 issues related to this topic.
First of all, we note that the structure of the application and its content will depend on which way you applied: through the Federal Tax Service or through the employer. In addition, it is of great importance what kind 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 may qualify for a 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. An application for a deduction is written in the name of the employer without contacting the tax authorities.
The heading of such a statement usually indicates the name of the organization where the applicant works and the name of the director. In addition, the personal data of the employee applying for the deduction, including the TIN and address, are indicated. In the text of the application, they ask for a standard tax deduction, indicate the name of the child and the amount of the deduction. Be sure to specify a list of documents that confirm the ability to receive this type of deduction. At the end of the application, the employee must sign it and set a date.
There is also the concept of a double tax deduction per child. This means that one parent can give his deduction to another parent. Let us illustrate with an example.
Ivanov I.I. and Ivanova V.V. bring up the son of Ivanov A.I. October 21, 2005 Ivanova V.V. decided to abandon her tax deduction in favor of her husband, which means Ivanov I.I. can now claim a double tax deduction in the amount of 2800 rubles (1400 * 2).
In this situation, the Ivanov spouses must fill out two types of applications. Ivanov I.I. must file a double tax deduction application in the name of his employer. A sample statement will be as follows.
And his wife, Ivanov V.V. must write a waiver of their tax deduction per child. The application is also provided to the organization where Ivanov I.I. works
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 a deduction is filled out in a certain form. First, the tax data to which the application is submitted, as well as information about the taxpayer applying for a deduction, is indicated.
After that, the name of the document is written - “Statement”, and then its essence is stated. Referring to the Tax Code, the taxpayer asks to return the amount of excessively paid tax, indicating at the same time the year for which the refund is planned and its amount. It is also necessary to write in the application the bank details of the account to which the applicant would like to receive a refund.
Second way - receive property, and starting from 01/01/2016 and social tax deduction, through their own. But in this case, you will have to visit the Federal Tax Service at least twice: the first time - to apply for a notice confirming the right to deduction, and the second time about a month later to pick it up.
The application heading contains the same information as when filling out an application for a deduction through the tax office. The following should be the text in which the taxpayer asks to confirm his right to a property or social deduction. At the end of the application is signed, transcribed and the date of writing of the application.
After receiving a notification from the tax office, you must fill out an application for a deduction from the employer. The standard information is written in the header: surname, name, patronymic of the employer and own full name, TIN and address of registration.
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 the transcript of the taxpayer claiming a deduction.
Order of the Federal Tax Service of the Russian Federation N MMV-7-8 / 182 establishes a special form - a declaration. The application must indicate the taxpayer data, the essence and the list of attached documents.
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If the apartment is purchased, you must specify why you want to receive a refund - from interest or from the cost of the object. But, according to FZ-212, housing must be acquired no later than January 1, 2014. It turns out this way: you can get interest deduction from one apartment, and return from the cost from another. The application must indicate that the basis is the payment of interest on a mortgage loan.
Who is entitled to a refund?
According to regulatory legal acts, the deduction is due to the following categories of citizens:
- able-bodied;
- minors;
- pensioners.
Separately, the conditions of return for pensioners should be noted. If a citizen has retired, then he does not pay income tax. And this means that the right to receive a deduction when buying a property is lost after 3 years.
The following persons are not entitled to a refund:
- unemployed citizens whose only income is allowance;
- Individual entrepreneurs whose taxation method does not provide for a 13% rate.
Only citizens of the Russian Federation who receive income subject to the standard personal income tax rate can apply.
Legal aspect
In Art. 220 of the Tax Code of the Russian Federation defines the main provisions regarding tax deduction. According to the regulatory legal act, you can receive a refund in the following cases:
- when buying an apartment;
- with participation in shared construction;
- upon repayment of mortgage interest.
Also, in the Tax Code of the Russian Federation, a deduction rule is indicated. According to paragraph 7 of Art. 220 of the Tax Code of the Russian Federation must submit a declaration. In accordance with paragraph 2, the tax service has been given 3 months to verify the document.
If everything is correctly filled, then, based on paragraph 6, a deduction will be made within 1 month.
What is the amount?
The deduction amount is limited. For an individual, 2 options are distinguished:
- With purchase costs of up to 2,000,000, but can be applied for several objects.
- When applying for a mortgage, interest refund. But only in the amount of up to 3,000,000 and it is allowed to use 1 object.
We 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% \u003d 4550
This amount will be deducted from the salary every month. Then, the salary will be:
35 000 – 4550=30 450
We calculate the salary for the year:
35,000 × 12 \u003d 420,000
The following amount is subject to withholding:
420,000 × 13% \u003d 54,600.
This year, an apartment was bought and you have the right to a deduction in the amount of 380,000. At the end of the year, the income from which income tax should be paid will be:
420 000-380 000=40 000
40,000 × 13% \u003d 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 repair, 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.
Order of registration
Granting citizens the right to deduction is carried out in the following cases:
- on income taxed at 13%;
- if there is a right to property obtained as a result of buying an apartment;
- if the parents register the acquired property for minor children.
In order to:
- to collect;
- fill ;
- submit an application in due time.
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:
- proof of ownership of real estate;
- contract of equity participation or acquisition of an object;
- if the property is registered as a minor, then a birth certificate is required;
- if there is a mortgage agreement;
- certificate from the bank that interest was paid;
- when purchasing an apartment without finishing, an agreement is required to carry out work;
- checks and receipts confirming the cost of the purchase and decoration of the home.
The application form must be filled in by hand and in a legible underline. When buying an apartment on a mortgage should be indicated as the basis "payment of interest on the mortgage."
If errors are made in the document, the tax service will reject it. Difficulties arise because there is no strictly established pattern and people indicate unnecessary information, but they miss the right information.
- indication of date and signature;
- specification of tax number in advance;
- cannot be corrected and crossed out.
The document should include:
- data to whom it is sent;
- taxpayer information;
- the text in which the request for the return of personal income tax will be indicated;
- on what basis is a citizen entitled to a refund;
- what is the name of the taxpayer bank and where is it located;
- requisites.
All data will be verified by the tax office.
When taxing income, I ask you to make property tax deductions due to the purchase of an apartment for 2014.
Where to file?
It is necessary to submit documents to the tax service. You should pay attention if there are several units in your city, then you need to find your own.
Tax deduction (HB) - the amount that reduces the income of an individual who is subject to taxation. In certain circumstances, HBs are perceived as a refund of a previously paid share of the fee in connection with the acquisition of real estate, expenses for education or treatment. You can apply for a tax refund through your employer or the tax office. Following the generally accepted rule, the personal income tax deduction is provided to the tax at the place of registration of an individual after filing a declaration (form 3-personal income tax) with attached.
Who can count on a standard tax deduction
Citizens of the Russian Federation, whose earnings are taxed at a rate of 13%, have reason to count on the provision of a tax deduction (NV). In Russia, the law provides for five main types. Each, in turn, is regulated 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 preferential categories of the population count on them. There are two types of standard deduction:
- Private.
The size of personal HB depends on the social category of individuals who apply for it. Consequently, compensation in the amount of 3,000 rubles. can get:
- injured as a result of the Chernobyl accident;
- nuclear weapon test participants exposed to its damaging factors;
- invalids of the Second World War;
- victims of the Mayak accident;
- the military who received disabilities while on duty.
There is another group of citizens who can issue a personal HB. It includes:
- Heroes of the USSR and the Russian Federation;
- holders of the Order of Glory of the third degree;
- disabled children;
- disabled people of I or II group;
- bone marrow donors;
- families of servicemen who were injured or died during military service;
- military personnel, participants in international military operations.
For this population, the amount of HB will be 500 rubles. It does not matter which social category the taxpayer belongs to; he must indicate the grounds for the provision of a tax deduction. This can be done, for example, by presenting a certificate of participation in the Second World War or a certificate confirming disability. You will also need to fill out a retention application and prepare a package of required securities.
Children's tax deduction
It can be single or double. For its execution, an appropriate statement of intent to receive a tax deduction should be made. 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, 1,400 rubles of return are provided for each. For families where three or more children are supported, the amount of HB is 3,000 rubles. Single retention will be provided to the family, provided that the children are under 18 years of age. The action of HB is extended until the child is 24 years old in the case when he receives higher education in full-time.
Double
The amount of this type of compensation is 3,000 rubles. One of the prerequisites for registration is a child’s disability. Double HB is also provided if there is only one guardian in the family. In circumstances where the parent marries, the deduction ceases from the next month after the relationship in which the relationship was officially registered.
Features of children's HB
Citizens who find themselves in an ambiguous position are entitled to apply for tax benefits. These include situations in which:
- The employee was not paid wages for several months due to illness due to unpaid or maternity leave. An employee is still entitled to receive an NV. The total amount of deduction accrued upon payment of subsequent salaries.
- Deprivation of parental rights. In this case, compensation continues to be provided if the parent or guardian is responsible for the maintenance of the children and pays alimony.
- If one of the children graduates, but is on academic leave, the right to HB for family members remains.
- A child abroad. It is possible to apply for HB if the child is educated or resides in another country. To do this, the parent requests supporting documentation, notarized and provided by the local authority of the state in which the child is located.
- The income of one parent reached 350,000 rubles. The earnings of the mother or father exceed the level of the fixed limit. In order for the retention to continue to be provided, an individual has the opportunity to abandon the HB in favor of the second parent.
An optional condition is an officially registered marriage between parents. If the father and mother are divorced, then the parent in a one-time amount has the right to issue a parent who provides for the maintenance of children. All documents are submitted to the employer in person or sent by mail.
ATTENTION! A request to provide HB will be considered if it is submitted within the deadline for filing the declaration.
Making a deduction through the IFTS
In situations where during the year the deduction for children was not formalized or was not fully paid, parents have every reason to receive it at the end of the year. Registration is dealt with by the local tax office. To conduct this operation, an individual fills out a declaration in the form of 3-personal income tax (personal income tax). In accounting at work, the applicant receives an extract of 2-NDFL. Next, a deduction application is drawn up and the necessary documentation is collected according to the list below.
The prepared data is transferred to the tax service. For consideration of the declaration of 3-personal income tax and accompanying papers three months are allotted from the day they are received by the IFTS. In the next 10 days after the audit, a decision is made on permission or refusal to provide HB. The tax office notifies the applicant of the results in writing.
If the decision is positive, the individual draws up an application for a deduction, which indicates the bank details for which a refund will be made. You can draw up a document with a personal visit to the INFS. Money is transferred from the next month after applying for a standard tax deduction, but not earlier than the completion of the audit.
Required documents
In order to draw up a standard HB, the employee must draw up an appropriate application for a tax deduction. Then it should be transferred 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. Package of papers that must be provided for registration of compensation:
- statement;
- birth certificate of children;
- certificate confirming disability;
- certificate of registration / divorce;
- a document certifying the fact of death of one of the spouses (if necessary);
- discharge from the place of study (for parents of an adult student).
The prepared documentation is transferred to the place of work. It is allowed to issue an HB both for the employee himself and for each of the children of the taxpayer. After the application for the standard tax deduction passes the test, it will be provided to a citizen of the Russian Federation. If the applicant’s monthly income exceeds 350,000 rubles, the action of the child’s HB is terminated.
IMPORTANT! If an employee is in the service of several tenants at once, the deduction is issued for only one of them.
How to fill out a standard tax deduction application
Standard HB is issued by a citizen of the Russian Federation at the place of main work. Accounting will provide the employee with all the necessary information on how to properly prepare a tax deduction statement. There you can get a list of papers required for registration. The application 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 the citizen confirms his legal basis for the provision of personal income tax benefits. A deduction is permissible only for one place of work.
Violation of this condition will be revealed by the inspector during the verification of information provided by the taxpayer. If during the work the employee did not use the HB, the right to receive it remains after dismissal. To do this, you must contact the employer with a request to recalculate and return the tax ( clause 1, Article 231 of the Tax Code