Tax deductions for non-working pensioners. Tax deduction for pensioners and how to get it
Are that part social society, which state structures, in addition to paying the basic pension, provide all kinds of support measures in the tax spectrum. One of these measures is tax deduction for pensioners.
An adult's income should be subject to certain tax rate. Any officially employed person pays income tax 13% of your salary, profits from business, from renting out premises. Retirees can use the right to tax deductions to compensate for a share of the money spent.
Property deduction for pensioners in 2019
In the tax spectrum, pensioners are a special category. They may be unemployed, and therefore not taxpayers, or may continue to work and/or receive additional income which, according to the law, must be taxed.
Property deduction- this is the money that is returned to a person from the tax that he paid:
- for the acquisition (construction) of an apartment, room, house, and / or land for further residential construction;
- to pay off interest accrued on a loan that was taken for the purpose of buying housing or land in the territory of the Russian Federation;
- to refinance the above loans.
Property deduction for a working pensioner
Since 2014, a pensioner who continues to work has the right to a deduction under the generally accepted procedure. You can get a refund directly from your employer, or from the Federal Tax Service.
A working pensioner is entitled to claim a deduction only in the year of receipt of the owner's certificate. At the same time, he can use the transfer of the property balance to previous periods.
Property deduction for a non-working pensioner
The pensioner is given the opportunity to transfer property balance for the last 3 years of service before going on vacation. The meaning is this:
- if a person has already gone on vacation and purchased housing or land for construction, then he has the right to declare the return of the property deduction;
- if this was done earlier (before retirement) and three years have not passed, then he can also act as a claimant for a property deduction;
- Inspectors begin to calculate the three-year period from the year preceding the period of formation of the remainder.
It follows from everything that a non-working pensioner is entitled to a property tax refund if he stopped working from the moment he officially retired, before that he had already received property deduction and has not overstayed the three-year deadline.
In any other cases, getting a refund is built according to standard rules:
- the deduction is equal to the actual expenses, the limit is 260 000 rub., and the actual limit does not exceed two million;
- the deductibility is lost if the object in question is purchased through maternity capital, federal / local budget funds, at the expense of the employer and in the case when the transaction is made with a person who depends on the buyer-taxpayer;
- refunds are allowed to be reimbursed over several periods until the full amount claimed has been paid.
The procedure for obtaining a property deduction
First way- in the Federal Tax Service according to registration by registration. The applicant must bring a package of documents to the tax inspector at the Federal Tax Service. Next, the mechanism of all kinds of thorough checks of the provided papers for their authenticity is launched. The procedure may reasonably be delayed. up to three months. Upon positive consideration, the applicant will receive a notice, and then will have to write an application indicating the bank account to which the money will be transferred. Payment will be received upon submission of the application. within 30 days. If the answer takes a negative form, then the citizen also receives a notice obliging him to substantiate and argue the information indicated in the documents provided.
List of required documents
- Declaration in the form of 3-NDFL indicating only the type of income from which the 13% tax was paid. standard form can be taken from the FSN inspector. The document can be taken personally, or sent by registered letter with the obligatory indication on the envelope of the list of documents included in it. The number of declarations directly depends on the period of the deduction.
- Certificate of form 2-NDFL on income received, accrued / paid taxes from the accounting department of the enterprise.
- Documents on the right of ownership and their photocopies.
- Copies of payment documents.
- If the object of consideration is acquired for joint use, then a certificate of marriage and a written consent to the transaction, certified by a notary, should be attached.
An example of a tax deduction for a pensioner
Ushakov E.I. retired in 2005. Eight years after that, he sold the apartment he owned 1 year and 8 months, for 2 million rubles and bought a house for 5 million rubles. Due to the fact that Ushakov owned an apartment less than three years he will be required to pay 13% from profit. Given that he then used tax deduction when buying an apartment for pensioners and reduced the taxable amount (by 1 million rubles), then the amount of tax given period -130 thousand rubles.
At the time of buying a house, Ushakov again had the right to deduct. Cash back is 260 thousand rubles. Due to the fact that both transactions occurred in the same year, you can offset.
Conclusion
Upon entering a well-deserved rest, pensioners receive a number of payments for housing and communal services, for reducing the rates of various fees, and others. Tax legislation gives them such a right as a property deduction.
Exemption from payment in case of obtaining the right of ownership is due to both working pensioners and those who have ceased their labor activity, if all the conditions for the standard procedure for issuing a return are met. At the same time, the concept of "deduction (refund)" includes not only the direct cost of the purchased dwelling, but also the costs incurred in the process of interior decoration, provided.
In any case, pensioners can always find out all the necessary information on the deduction, how it is calculated and compensated from the inspectors of the Federal Tax Service.
The most popular questions and answers to them on tax deductions for pensioners
Question: If a person became the owner of an apartment a few years before retirement, can he claim a property tax deduction?
Answer: A person became an owner, say, in 2013, and a pensioner in 2008. The three-year period for granting the deduction is lost, since it can only be transferred for 2013-2011. At this time, the citizen no longer received any taxable income, therefore, he cannot become a claimant for the deduction. But there is one nuance. If the property was purchased during marriage, and the spouse is not a pensioner or works while retired, then she can act as an applicant for the deduction.
The tax deduction allows Russian citizens to return part of the payments they have transferred to the budget in cases stipulated by law. For retirees, this option can be a significant financial support. But here the question arises: do retired citizens have the right to take advantage of tax deductions. In the article, we will consider whether a pensioner can receive a tax deduction: for dental treatment and treatment, for property, for buying an apartment, for a second apartment, for a car. In the article, we will consider whether a pensioner can receive a tax deduction, what documents are needed, we will analyze typical situations and answer common questions.
When can a retiree receive a tax deduction?
The main condition for obtaining a tax deduction in the territory of the Russian Federation is that a citizen has income that is subject to personal income tax. The pension is a social benefit from which tax payments not included in the budget.
It turns out that those pensioners who continue to work have the right to receive compensation. They can take advantage of the tax deduction in all cases provided for by law.
For non-working pensioners There is only one option for receiving compensation - when buying an apartment. At the same time, it is important that retirement is not earlier than three years before the date of acquisition.
What deductions can a retiree receive?
Let's present in the form of a table the tax deductions that can be received separate categories pensioners.
Registration standard deduction usually doesn't cause problems. They can be obtained for the child and for yourself. Usually, the children of pensioners have already reached the age of majority and do not study full-time at universities. Therefore, the first option for such categories of citizens is practically irrelevant. Some categories of taxpayers, for example, military personnel or persons who participated in the elimination of the Chernobyl accident, can receive a standard deduction for themselves. Full list is given in Article 218 of the Tax Code.
To receive a standard deduction, it is enough to provide the employer with documents confirming the right to it. The procedure for issuing other reimbursement options is more complicated. Therefore, it is advisable to consider them in more detail.
social tax deduction
Social tax deductions can be issued:
- if tuition was paid for (own or close relatives);
- when using paid medical services or purchasing medicines;
- when transferring funds to charity;
- if funds are deposited for the purpose of voluntary pension insurance.
It is expedient to consider the features of registration of social deductions using the example of reimbursement for treatment, since it is this option that is usually of interest to pensioners.
An important condition for receiving a deduction for treatment is the obligatory presence of medical institution state license. Moreover, the deduction is granted only for those services that are contained in the legally established list. All of them are divided into two categories: conventional and expensive treatment. Their difference from each other in terms of taxation lies in the maximum amount of compensation provided. Consider these two categories using dental services as an example.
As mentioned above, non-working pensioners are not eligible for tax deductions. However, there is a way to get a refund. To do this, you should arrange payment for treatment for a working spouse or for children who can apply for a deduction.
Documents for obtaining tax deductions for pensioners in infographics
The infographic below shows what documents you need to provide in addition to 3-personal income tax and applications for a deduction for various situations ⇓
(click to enlarge)
Property tax deduction for pensioners
Property deduction is provided to taxpayers in the following cases:
- when selling property;
- when buying residential property,
- acquisition land plot for building a house, as well as the cost of its construction;
- mortgage interest payments.
Deduction for the sale of property
By selling any property, citizens receive income. Accordingly, in this case, there is an obligation to payment of personal income tax. At the same time, property that has been owned by the taxpayer for more than three years is completely exempt from tax. Otherwise, the tax will have to be paid. However, the law provides for 2 ways to reduce the amount to be transferred to the budget:
- deduct from the taxable base the amount of expenses that were incurred during its acquisition;
- reduce the base by the amount of the statutory tax deduction.
In this case, the maximum amount of tax deduction is determined by the type of property sold. So, when selling real estate, as well as shares in it, it is 1 million rubles. If other property is subject to sale, for example, cars, non-residential real estate, the amount of the deduction is 250 thousand rubles.
Each pensioner can choose between these two methods independently. Naturally, the preferred one will be the one due to which the amount of tax will be minimal.
An example of calculating the property deduction when selling a car
In 2014, a pensioner purchased a garage worth 500,000 rubles. In 2015, he sold it for 700,000 rubles. Since not living quarters has been owned for less than three years, tax will be required on the income received. However, it can be reduced in two ways. We will carry out calculations for each of them and choose the best option:
- When decreasing tax base the tax on the amount of expenses will be: (700,000 - 500,000) x 13% = 26,000 rubles.
- With a decrease by the amount of the deduction: (700,000 - 250,000) x 13% = 58,500 rubles.
As you can see, the first option is more preferable. The only thing to remember is that all income and expenses must be in without fail be documented. Therefore, it is important to keep all sales contracts.
Getting a property deduction when buying a property
In the case of the acquisition of real estate, citizens have the right to receive a tax deduction in the amount of 2 million rubles. You can return no more annually personal income tax amounts transferred to the budget in the previous year. At the same time, for working pensioners, the traditional procedure for obtaining a deduction applies:
- the first time the declaration is submitted in the year following the date of acquisition;
- the amount of unused tax credit can be carried forward to future years.
It is important to understand that you can get a property deduction only if the acquired property was paid from own funds or with a loan. Contribution to the payment of maternity capital, funds from the budget, subsidies does not allow you to receive a deduction. Indemnification will also not be provided if the parties to the sale and purchase transaction are related parties.
An example of a deduction for a non-working pensioner
The pensioner has not worked since 01/01/2015. 09/01/2016 he bought an apartment from which he would like to receive a deduction. In this case, the declaration must be submitted by April 30, 2017. The deduction will be available for 2015, 2014 and 2013. In 2015, the pensioner did not receive wages, and therefore did not pay personal income tax. Therefore, reimbursement will be received only for 2014 and 2013.
If the taxpayer quit on 05/01/2016, he will receive a deduction for 4 months of 2016, as well as for the three previous ones. That is, for 2015, 2014 and 2013.
Some features of tax deductions
It is important to understand that the law provides maximum amounts deductions. They reduce tax base, therefore, only 13% of this amount will be received as a refund.
To make a deduction, you will need to collect a package of documents:
- a completed declaration in the form 3-NDFL (⊕);
- documents confirming the right to receive compensation;
- pensioners must additionally provide a pension certificate;
- copy of the passport;
- application for a deduction.
The methods of registration of the deduction are presented in the table.
Frequently asked questions about tax deductions for pensioners
Getting tax deductions is not an easy question, especially if you want to issue a refund to pensioners. Therefore, in such situations, many questions arise. Let's answer some of them.
Question number 1. Upon purchase, the apartment was registered in the name of his wife, who has been retired for more than three years. Can a working spouse receive a property deduction?
Unless otherwise provided by the marriage contract, property acquired during marriage is considered joint. Therefore, any of the spouses can issue a deduction for him. In addition to the standard package of documents, the tax office will need to submit an application for the distribution of the tax deduction in order to transfer all expenses for the apartment to the spouse.
Question number 2. How long does a working pensioner have the right to present documents for reimbursement of expenses for his own treatment?
The law provides for a statute of limitations for filing a claim for reimbursement of medical expenses. It does not depend on retirement and for all working citizens is 3 years. That is, if paid medical services were received in 2015, you can get a deduction in 2016, 2017 or 2018 ⊕ .
Question number 3. A working pensioner pays for her grandson's education. Is it possible to get a deduction in this case?
The law provides that social deduction when paying for tuition, only the next of kin can receive: parents, brothers and sisters, or the student himself. Grandma can't make a deduction for herself. The only time this is possible is if she is the documented guardian of the child. Another way is to renew the contract for working parents or a brother (sister) of a student.
Thus, the pension does not apply to income from which personal income tax is paid. In this regard, issue a deduction when receiving only income in the form social benefits old age is not possible. If the pensioner continues to work, he has the same rights as other taxpayers. In addition, amendments to the tax legislation gave the right to non-working pensioners to issue a tax deduction with a transfer of it to 3 years ago.
One click call
In order to qualify for a tax deduction, you must meet a number of requirements. All of them are registered in the Tax Code of the Russian Federation. The main condition: a tax deduction, regardless of the type, can only be received by the taxpayer. This means that you must have taxable income and monthly transfer 13% of it to the state budget. In the article "" we described in detail the procedure, the procedure for processing documents and other rules that you need to know in order to receive a property tax deduction.
According to paragraph 2 of Art. 217 of the Tax Code of the Russian Federation, pensions are not taxed, therefore pensioners who do not have additional income cannot claim a tax deduction. Reason: letter of the Federal Tax Service of the Russian Federation dated May 15, 2013 No. ED-4-3 / [email protected], Letters of the Ministry of Finance of the Russian Federation dated June 29, 2011 No. 03-04-05 / 5-455, September 24, 2013 No. 03-04-05 / 39618.
However, there are options for a pensioner to receive a deduction when buying an apartment, house or other housing.
Transfer of property deduction to previous years for a pensioner
Recall that the right to a tax deduction comes after obtaining the right to own housing. This is either the moment of transfer of the apartment under the Transfer and Acceptance Certificate (for DDU), or the moment of state registration of ownership. Until 2012, these rules applied to everyone, including pensioners. From 01.01.2012, after entry into force federal law No. 330-FZ of November 21, 2011, part 2 of Art. 220 of the Tax Code of the Russian Federation, and preferential conditions have been introduced for pensioners. Now pensioners can receive a property deduction for the previous three years, regardless of when the title to housing was obtained. This means that those years when he was still working will be counted as a deduction for the pensioner.
This is how paragraph 10 of Art. 220 of the Tax Code of the Russian Federation:
“For taxpayers receiving pensions in accordance with the legislation Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 this article, can be carried over to previous tax periods, but not more than three immediately preceding the tax period in which the carry-over balance of property tax deductions was formed.
In fact, a retiree can receive a deduction for four years, including the year in which the non-carryover balance was formed. Below we will describe in more detail and show with examples.
In order to answer the question of whether a pensioner can receive a deduction, it is necessary to consider a specific case. Contact the tax experts of the online service NDFLka.ru, and get a full consultation on your issue
The apartment was bought on a pension
If you bought an apartment when you were already a pensioner, then the year of purchase is the same “tax period in which the transferable balance of property tax deductions was formed.” The next year, you submit documents to the IFTS and receive a property deduction for three years plus for the year when you bought a home. Reason: letters of the Ministry of Finance of the Russian Federation of February 12, 2015 N 03-04-05 / 6179, April 28, 2012 N 03-04-05 / 7-577, the Federal Tax Service of Russia of August 29, 2012 N ED-4-3 / [email protected]
Example:
In 2017 you became a pensioner, and in 2018 you bought an apartment. In 2019, you are eligible for the deduction for 2018, 2017, 2016 and 2015. But since in 2018 you were already retired and did not pay personal income tax, you are not entitled to a deduction for 2018. For 2017, you will receive a deduction for the months you still worked before you retired, while 2016 and 2015 will be taken into account in full.
Apartment bought before retirement
If you bought an apartment or house before you retired, then according to Letter of the Ministry of Finance of the Russian Federation No. previous years. In this case, the requirement to submit documents to the IFTS also remains no earlier than the next year after obtaining the right to own housing.
Please note that if you already received a tax deduction for the years for which you are now entitled to carry forward before retirement, there is no law to repay or shift to other periods.
Example:
In 2017, you purchased a house. In 2018, they received a tax deduction for 2017. You retired in 2019. Now you can take advantage of the legislative benefit and in 2019 return the tax for the previous periods: 2018, 2017, 2016 and 2015. For 2017, you already received a deduction when you were not yet a pensioner, which means that there is a deduction for 2018 (for those months when you were still working), 2016 and 2015.
The tax deduction for retirees is a broad topic. Register on our website! We will help you file a 3-NDFL declaration and answer all questions
The apartment was bought in the year of retirement
If you bought an apartment or house in the year of retirement, then you must apply no earlier than the following year. However, you are entitled to a property tax deduction for four years: the year you bought your home and retired, and the previous three years.
Example:
You retired in 2018 and bought a house the same year. You are entitled to receive a tax deduction in 2019:
for 2018 (“the tax period in which the carry-over balance of property tax deductions was formed” from paragraph 10 of article 220 of the Tax Code of the Russian Federation),
for 2017, 2016 and 2015 (“preceding tax periods, but no more than three”).
Let's highlight the main points:
Documents for a tax deduction are submitted the next year after the purchase of housing or later - the period is not limited. If you bought an apartment in 2018, then the 3-NDFL declarations and the deduction application are transferred to the IFTS in 2019. In this case, you will receive a deduction for 2018, 2017, 2016 and 2015.
The deduction to the pensioner is put only for the last four years. If you file declarations in 2019, then the property deduction for 2014 cannot be received.
You can return income tax only for those years when you worked and paid 13% personal income tax. Or had other income for which they paid tax. If the rollover period falls within a year in which you were already retired and had no taxable income, there is no tax credit for that year and no rollover.
Tax deduction for working retirees
Until 2014, working pensioners were not entitled to transfer the property deduction. The amendments to the Tax Code, which came into force on January 1, 2014, abolished this condition. Now any category of pensioners - both those with additional income and those who receive only a pension - are allowed to carry over the tax deduction for housing for the previous three years. Reason: paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, Federal Law of July 23, 2013 N 212-FZ, Letter of the Federal Tax Service of the Russian Federation of April 28, 2014 No. BS-4-11 / [email protected], Letters of the Ministry of Finance of the Russian Federation dated May 15, 2015 No. 03-04-05 / 27966, April 17, 2014 No. 03-04-07 / 17776.
Example:
You retired in 2017 but continued to work. Bought a house in 2018. In 2019, you are eligible to apply for a property deduction for 2018, 2017, 2016 and 2015. If the personal income tax paid by you during these years does not cover the tax deduction due to you, you will receive the rest in the future. To do this, in 2020 you will file a declaration for 2019, in 2021 - for 2020 and so on, until the deduction is completely exhausted.
If you are a working pensioner, get the completion of the 3-NDFL declaration to our specialist. We will carefully and competently draw up the document and send it to your tax office
If the pensioner has additional income
In order to take advantage of the tax deduction, a pensioner can take into account any taxable income. Reason: Letters of the Ministry of Finance of the Russian Federation of March 6, 2013 N 03-04-05 / 7-181, December 21, 2012 N 03-04-05 / 7-1419, Letter of the Federal Tax Service of the Russian Federation of April 6, 2011 N KE-4-3 / [email protected]
What can be such income:
- sale of real estate - apartments, cottages, garden plots, etc.;
- renting an apartment;
- renting a car;
- additional non-state pension;
- salary for a working pensioner.
Example:
You are retired and rent an apartment. You officially declare income for rent and pay personal income tax of 13%. In 2018, you are buying a house. Since 2019, you have entered into the 3-NDFL declaration not only rental income, but also information for the property deduction for the house. As a result, until you completely exhaust the tax deduction, you will not have to pay tax for renting an apartment.
Example:
You are a pensioner and in 2019 you decided to sell the apartment that you bought in 2017 under a sales contract. Since you have owned the apartment for less than five years, you must pay 13% on the income received from the sale. Don't forget to take into account the standard deduction of 1 million rubles, which will reduce your tax base. Suppose you are selling an apartment for 2 million rubles. Then, applying the deduction, you will have to pay tax not on the entire amount, but minus 1 million rubles of the standard deduction. The mandatory tax will amount to 130,000 rubles.
In the same 2019, you buy a house for 4 million rubles. The maximum allowable property deduction is 2 million rubles. This means that you can return 260 thousand to your account. Since both transactions took place in the same year, you can offset the tax and deduction. From 260 thousand rubles tax refund we take away 130 thousand rubles of tax, we get 130 thousand rubles of the difference due to you. Thus, you not only do not pay tax for the sold apartment, but also have the right to receive a tax refund in the amount of 130 thousand rubles if you have taxable income. If there is no income, the balance of the deduction does not expire and can be received in the future when such income appears.
We have a very simple registration - write your name and phone number. And we will tell you in detail how to get a tax deduction for a pensioner
In the Russian Federation, a number of benefits are provided for citizens who have reached retirement age, which covers various areas. We will not delve into the enumeration of all kinds of "indulgences", since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of the benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. These and other questions will be answered by our article, so to the point.
Not every citizen of our country leaves work upon reaching retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.
Read about all tax benefits for pensioners in the relevant section.
Property tax deduction for working pensioners
For a working pensioner, the situation with obtaining a benefit is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, while at an official job, pays income tax individuals(personal income tax). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on the purchase of an apartment, but not more than 2,000,000 rubles. Therefore, by simple mathematical calculations, we get that you can return 260,000 rubles. This return is subject to the property tax deduction law.
But please note that since 2015, working pensioners can, just like non-working ones, apply to the tax office for a credit of previously paid tax for a period of 3 years until the right to a property tax deduction arises. More details about this tax benefit for pensioners will be discussed in the next chapter. Read about all the benefits for working pensioners in the corresponding article.
Let's dwell on the return of 13%. tax legislation regulates the procedure for individuals to receive property tax deductions. What you need to do to get your 13% back, the procedure is:
- Actually buy an apartment and draw up all the documents confirming that you are the owner.
- Contact the accounting department at the place of work for a certificate stating that you really paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
- On a special form in the tax office at your place of residence, fill out tax return forms 3-NDFL
It is important to know, that when applying for a refund of 13%, the amount spent on the purchase of an apartment includes not only the actual purchase costs, but also the costs of Finishing work inside the apartment itself. At the same time, one condition is important, the contract of sale must indicate that you accept the apartment with imperfections, that is, not on a turnkey basis. Only with this option is it possible to include funds spent on finishing work in total amount, from which a return of 13% will be calculated.
In addition, if your actual income of the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for the return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.
Property tax deduction for non-working pensioners
Now let's deal with a more complicated situation, when a pensioner retires and is not officially employed anywhere. The refund of 13% comes from the amount of taxes already paid, but the pensioner receives a state pension, which is not taxed. Earlier, until 2012 inclusive, the legislation established that those who do not pay personal income tax are not entitled to a property deduction when buying an apartment. But after 2012, there was a change in legislation and the adoption of Federal Law No. 330-FZ, which made changes already in Tax code. According to the new amendments, now even a pensioner who does not work at an official job and does not pay personal income tax has the same right to a property deduction as other citizens of the Russian Federation. But here a small nuance is important, getting a deduction has a slightly different scheme - the opposite.
The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.
Let's take an example. Suppose you became a pensioner at the end of 2016, and bought an apartment already in 2017, this means that in tax office in 2018, you must provide a certificate of taxes actually paid by you at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and the purchase of housing was also carried out in 2017, then the deduction will be provided only for 2014 and 2015.
This scheme for obtaining a property deduction by non-working pensioners implies the transfer of unused benefits to earlier periods (but not more than 3 years), thereby allowing it (the benefit) to be used in full. The most important factor is the availability of official income, otherwise you will not be able to use the right to benefits.
If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which the return will be issued, the 13% countdown will start from this year, and not from the previous one.
When buying a property in 2018, it will be possible to return the previously paid tax in 2019.
The procedure for obtaining benefits in the tax authority
The procedure for both yours and the tax service is no different, even if you are 30 years old, even 60. The property tax refund mechanism, as well as the legislation, is the same for all categories of citizens. As described just above, you need to submit an income declaration in the prescribed form (3-NDFL) to the tax office; handwritten statement; a certificate (or certificates, for non-working pensioners) on the payment of personal income tax; documents for the purchased apartment, confirming your ownership; as well as purchase receipts finishing materials(this case was discussed above).
Further, nothing is required of you, except for waiting. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough verification of the authenticity and reliability of the data you specified. If there are no problems, then you will receive a notification stating that your application has been approved. Next, you will need to come to the tax authority at the place of residence and indicate on a special form the number of the current account, where the funds that make up the property tax deduction will be transferred to you. It is important to have a current account in the branch of any Russian bank, since funds cannot be transferred to an account in a foreign country. In addition, cash is also not issued.
If, during the audit, the tax service finds any inaccuracies or lack of information, you will also be notified and will require clarification and clarification.
"Pitfalls" in the process of obtaining a property deduction
It is important for pensioners not to neglect a number of features in the preparation of tax deduction documents.
- It is important to remember that a non-working pensioner receives a deduction for the last three years preceding the purchase of a home. And this means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year that will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total amount of the deduction will be much less.
- When buying an apartment for a share, that is, when you are a shareholder, for example, with your daughter or son, you are also entitled to a tax deduction, but proportional to your expenses.
- A pensioner, like an ordinary citizen, can receive a tax deduction not only in tax authority, as well as from your employer, subject to official employment. For this you need to contact tax service with the corresponding statement. Moreover, if you work part-time at several jobs (again, important factor- “officially”), then the tax authority, at its discretion, will determine the order of employers from which you will receive benefits.
Prepared by "Personal rights.ru"
Each pensioner can return the funds paid to the budget, but there are many nuances, unlike the usual deduction for non-pensioners.
If the article does not find the answer to your question, ask it to this article, we will definitely answer and help.
Tax refund when buying an apartment in 2019 for non-working pensioners
If a pensioner does not work anywhere, then such a citizen cannot claim a tax refund. Because if he receives a state pension that is not taxed (clause 2, article 217 of the Tax Code of the Russian Federation), he does not have tax amounts paid to the budget. So he has nothing to return from the budget.
But this does not apply to income from:
- from the sale of real estate, shares and other property;
- rental housing and non-residential premises for rent, while you need to know that lease agreements concluded for a period of up to one year are not subject to registration, but even if there are any, the deduction is provided on the same grounds;
- other income from which personal income tax is paid.
If a retired citizen does not work, but has the above income subject to personal income tax, then he can claim a tax deduction for common grounds.
If a non-working pensioner does not have such income and lives only on pension payments, then in some cases it is possible to transfer the tax deduction to previous tax periods in which the pensioner had income subject to personal income tax.
How to get a deduction when buying an apartment for a working pensioner
Citizens who have retired but continue their labor activity can use the tax deduction on a general basis, regardless of the time of termination of work, and they still have the right to a special pension transfer of the deduction to past periods.
Example
Ivanov O.L. Since 2014 he became a pensioner, but continued to work.
- bought an apartment in 2016;
- In 2019, he applied to the tax office and, on a general basis, returned the tax for 2018, 2017, 2016. Because he is a pensioner, then he took advantage of the transfer and returned for 2015 too.
Transfer of tax deduction to pensioners
Unlike ordinary citizens, pensioners have an advantage in terms of receiving the deduction. This category of people can take advantage of the transfer of the deduction, which is not allowed for ordinary citizens.
For how many years can a pensioner receive a tax deduction for an apartment
Regardless of the date of purchase of an apartment, in most cases, a pensioner can return the personal income tax paid for the last 4 calendar years. But in order to postpone the tax deduction for real estate to the previous dates, the pensioner needs to have the appropriate income in those periods, otherwise the benefit will not be provided.
Example
Stepanov K.N. in 2017 he bought out a residential building, but the deduction in 2018 was not received in full. He retired in 2018 but continued to work. The refund will be postponed to 2019 and in addition, if there is a balance to be transferred, then Stepanova K.N. can apply for payment for past years, that is, for 2015-2017.
When purchasing housing, it is necessary to take into account some features and not put off receiving money indefinitely. Although the tax refund can be issued in 2019 for 2015-2018 inclusive, but in 2020 this period will be reduced by one year and the countdown will already be calculated from 2016.
Example
Ibragimov P.R. being a pensioner since 2014, he bought a house in the same year, but due to ignorance of the law, he did not apply for the benefit and did not use the right to transfer, but he could have applied in 2015 and received a deduction for 2014, 2013, 2012, 2011
But Ibragimov P.R. deducted only in 2017, in which case he was only able to receive the deduction for 2013 and 2014.
Deduction when buying housing in the common property of spouses of pensioners
If a transaction is concluded for the redemption of a dwelling in the joint ownership of those who are married, then it is also necessary to add to:
- marriage document;
- agreement between husband and wife on the distribution of shares;
- certificates of pensioners, if they are both pensioners.
At the same time, according to the position Supreme Court, even if the dwelling is registered in the name of one of those who are married, the second, who is not the title owner, may also receive tax break and receive income tax withheld from his income in the form of a deduction.
Example
Ryazanov P.D. and Ryazanova B.O. signed an agreement in 2016 for registration of the common ownership of the apartment. Both retirees since 2016 and are entitled to a refund. By signing an agreement on the distribution of the property deduction for 1⁄2 shares, they will receive money, each to their own account for the past years.
Example
Serov L.Zh. and Serov A.R. bought a house in 2017 and this year the wife retired, and the husband continued to work. In this situation, they can split the shares as they see fit. Taking into account the previously paid tax, it is possible to establish a smaller share for the wife, sufficient to return the funds to her as a pensioner, and a larger one for the husband, since he does not stop working and paying established tax. The specified agreement does not affect the share ratio when dividing the property of the spouses, because special purpose for him, only the determination of the share in the deduction.
Tax deduction for military pensioners
Employees of law enforcement agencies and the Ministry of Defense of the Russian Federation also pay a state-established income tax at a rate of 13%. And therefore tax deduction when buying real estate for military pensioners provided in the same manner as other persons in this category.
An exception is if the housing was purchased with money provided by the employer, and the employee did not contribute his own money to the purchase. Under such conditions tax deduction on property for a military pensioner is not provided, since he did not bear the costs, and the funds were provided from the relevant state budget. However, if you had to pay extra, then it is possible to return the tax.
Example
Ryazantsev P.K. received a certificate for 1,567,789 rubles. He purchased the dwelling in 2016 for 1,987,000 rubles and resigned the same year. Their funds were invested for a total amount of 419,211 rubles. From the specified amount, he has the right to exercise the right to a tax refund and return 54,497 rubles.
Changes in 2019 in the deduction for the purchase of housing for pensioners
For the first time, the right to use the transfer of the deduction for pensioners appeared on 01/01/2012, but it was limited to a narrow circle of people. Those pensioners who did not work and did not receive other income subject to the taxation system at a rate of 13% could receive state relief.
Starting from 01/01/2014, those who resigned due to age or for other reasons, but continued to earn extra money, also received this right.
Changes have been made since this period, and now those who work have opportunity to receive a tax deduction for the purchase of an apartment, as well as pensioners who are not in labor relations ().
To date, any pensioner will be granted the right to a deduction and its transfer for the purchase of an apartment, regardless of whether he works while retired or not.
What documents are required for a pensioner to deduct
- statements, according to a given model;
- a declaration, if the tax for the previous year is subject to return, or several declarations, if money for the previous years is returned;
- title deeds (agreement, act, extract from the USRN, which is available if the certificate has not already been issued);
- pensioner's ID;
- marriage certificate and application for the distribution of property deduction between spouses (if necessary);
- certificates in the form 2-NDFL on salary for the past years;
- payments for expenses incurred.
For registration of a deduction when buying an apartment for a pensioner it is necessary to submit the above documents to the IFTS and a refund will be made within four months.
Retirees distributing the property deduction in shares, like other taxpayers, need to know that in the event of the death of a taxpayer who has not fully used his share of the deduction, the balance is not transferred to the surviving taxpayer and he will not be able to use the deduction for himself and for the deceased.
- Economic security of the Russian Federation Political economic security of the Russian Federation
- Antimonopoly policy, its goals and methods The main direction of the antimonopoly policy of the state is
- What reforms did Witte make briefly
- Okun's law and the theory of "full employment" of the population