Download a property deduction application sample. Sample application for a property deduction from the employer: step-by-step instructions for completing
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.
To receive the standard tax deduction for a child, the employee must submit a written statement to their employer. But in what form should it be drawn up?
When to write a statement and in what form
The tax legislation does not establish a single application form for the provision of a standard tax deduction. Therefore, each employer can set his own form.
In it, the employee must indicate the basis and type of the requested tax deduction. Documents confirming the right to deduction must be attached to the application.
Please note: copies of documents contain personal data of the employee (paragraph 1 of article 3 of the Law of July 27, 2006 No. 152-FZ; article 86 of the Labor Code of the Russian Federation). The labor department believes that the employer has the right to keep copies of documents subject to the written consent of the employee to store and process personal data (Rostrud Report with guidance on compliance with mandatory requirements ... for the II quarter of 2017). However, inspectors of Roskomnadzor may find the storage of copies of a passport, marriage certificate, birth certificate and military ID a violation even with such consent. And the courts sometimes support them (Decision of the FAS SKO of 04.21.2014 No. A53-13327 / 2013).
An application is usually filed when the employee is entitled to child deductions. Newly hired employees, as a rule, fill out such a statement at the time of employment.
At the same time, writing an application for deduction annually is not necessary. If the employee’s right to deduction has not expired, the employer continues to provide a tax deduction for the child in the following years. In order to reduce the risk of claims about the groundlessness of the deduction in case the employee has lost the right to deduction, a phrase can be entered into the application form stating that the employee is obliged to inform the employer about the loss of the right to deduction.
Tax deduction application per child: sample
Here is an example of a standard tax deduction for children.
to CEO Statement I, Kleverova Daria Leonidovna, on the basis of paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard tax deduction for personal income tax for my child for every month of the tax period, Kleverova Antonina Pavlovna, b. Applications: |
If you are officially employed, regularly pay income tax to the state from year to year and still have not used your right to receive a tax deduction when buying an apartment, building a house and compensating interest on a mortgage, then you should definitely read this article from beginning to the end.
Your right to a tax deduction is legislatively fixed and described in detail in article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and on specific examples by our leading lawyer.
Today we will tell you about all the intricacies of making a tax deduction when buying an apartment, taking into account all changes in the legislation for 2018, as well as explain in detail to whom, when, how much and how you can get a refund for the purchase of an apartment.
If you have any specific questions on this topic, then our online lawyer is ready to promptly and free to advise you directly on the site. Just ask your question in a pop-up form and wait for an answer. So you can quickly and easily understand your rights to receive a tax deduction.
The most common issues that our lawyers face are: who and how many times can receive a tax deduction when buying an apartment. We answer:
Every officially registered citizen of the Russian Federation has a legal right to receive a tax deduction for the purchase of an apartment, for which the employer monthly deducts income tax on his labor activity in the amount of 13%. In the same amount (13%), a citizen can return the money from the acquired real estate, and more precisely in the following cases:
- Direct purchase of housing (apartment, house, room);
- Building your own home;
- Any expenses for repair and decoration of newly made residential property (the main thing is to keep all receipts);
- You also have the right to return the money for paying interest on a mortgage loan.
Who will not be able to return the money?
It will not be possible to return the income tax for the purchase of an apartment if:
- You have purchased an apartment before January 1, 2014 and have already exercised your deduction right;
- If you purchased real estate after January 1, 2014, but have exhausted your limit (more on that below);
- If you purchased property from a close relative (mother, father, daughter, son, brother, sister);
- If you are not officially employed (and therefore do not pay income tax);
- If your employer participated in the purchase of the apartment (for example, the company in which you work paid for some of the housing you purchased);
- If you used some state programs or subsidies, for example, maternity capital, when buying an apartment.
How many times can I get a tax deduction when buying an apartment?
In response to this question, two options are possible:
- If your apartment or other real estate was acquired before January 1, 2014, then according to Article 220 of the Tax Code of the Russian Federation (paragraph 27, paragraph 2, paragraph 1), you are entitled to use the tax deduction only once in your life, and it does not matter which The price cost you square meters. For example, if a house was bought for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65 000 rubles. And that is all!
- If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount set by the state for the refund of money from real estate purchase is two million rubles. For more details on how much money can be returned, as well as a discussion of specific examples, read further in this article.
Our lawyers know the answer to your question
or by phone:
How much money will be returned?
So, what amount of state compensation can you expect when buying an apartment after January 1, 2014? We answer:
Your maximum limit on the income tax refund from the purchase of an apartment is 2,000,000 rubles (for a lifetime). You can return 13% of this amount, i.e. 260 000 rubles and no more.
For each calendar year, you can return an amount equal to your income tax, which your employer pays the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not burn, and in subsequent years you can also issue a refund until do not exhaust your limit.
But you have the right to submit income statements to the tax inspectorate only for the current or maximum of three previous years, but more on that later. To begin, let's finally deal with the amount of tax compensation that you can count on when buying an apartment. In order for everything to become completely and utterly clear, we will analyze two specific examples.
An example of calculating the tax deduction for the purchase of an apartment
Example 1: At the beginning of 2015, you bought an apartment for 2 500 000 rubles. All year you officially worked and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at the place of residence and write a request for a refund for the acquired property. The maximum that you should be in this case is 13% of 2,000,000, i.e. Only 260,000 rubles. Because Since your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), you can count on exactly that amount of return (93,600) in 2016. The rest of the money will be returned to you in the coming years if you are still officially employed. For example, in 2016 you officially worked for only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for the next years you will still have the amount for the return equal to 158 600 rubles (260 000 - 93 000 - 7800).
Example 2. You have purchased an apartment worth 1,500,000 and filed a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, from this purchase you can return another 65,000 rubles (13% of 500,000), since the total limit for the return is limited to 2,000,000 rubles.
Required documents
In order to regain tax on the purchase of an apartment, first of all, you need to make an application according to the established model and provide all of the following documents with copies to your tax office at the place of residence.
So, the list of documents required for obtaining a property tax deduction, approved for 2018, is as follows:
- Copy of the passport;
- The contract of sale of the apartment + copy;
- Legal documents for the object: a copy of the certificate of registration of ownership, or the act of transferring the apartment to the property (if the apartment was purchased in a building under construction under an equity agreement);
- Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payments, etc.);
- Copy of your Certificate of Assignment of a Tax Identification Number (TIN);
- Certificate of income from the place of work in the form of 2-personal income tax;
- It is also necessary to provide a declaration of your annual income in the form of 3 personal income tax for the past calendar year;
- Filled out tax refund application.
In addition to the above mandatory documents, the tax authority may also require you to fill out an application for the distribution of deduction between spouses, if you are officially married. Below you can download and familiarize yourself with the samples of applications required for filling out.
To return the tax deduction for the previous 3 years, you also need to fill out tax returns for 2017 and 2016.
When to submit documents and for what period can a tax be returned?
Documents for the return of property tax when buying an apartment, you can, starting from the moment you fully pay for the purchased housing and receive the documents on the right to own real estate:
- Certificate of registration of ownership - in the case of acquisition of square meters under the contract of sale;
- The act on the transfer of ownership of the apartment - if the property was purchased in a house under construction under an equity agreement.
Also, you must have on hand all the payment documents confirming your expenses for the purchased housing.
As a rule, the filing of documents for a refund occurs at the beginning of each calendar year. It is best to apply to the tax from the second half of January (immediately after the New Year holidays).
In addition, if you purchased an apartment several years ago, then you can also receive a tax deduction for it, and you have the right to file a declaration of income for the previous three years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you changed your mind and appealed to the tax office with a corresponding statement. All these five years, you have worked honestly and had official income, but you can only use your deductions to the treasury in just three years preceding the time of applying for the deduction. In this case, it is 2020, 2019 and 2018. If during this time your total income tax is less than the amount due to you (see "How much money will be returned?"), Then the rest of the amount you can easily receive in subsequent years.
Tax deduction process
The most optimal way: getting yourself through contacting your tax office. Even if you have to fool around a bit and run for inquiries, collecting them at different levels, but in the end the procedure will be much cheaper than contacting a specialized company.
If you don’t want to do this yourself, or you simply don’t have time for this, then our online lawyer is ready to give you free advice on how to speed up and simplify the whole process.
To receive a tax property deduction in 2018, you need to fill out a new declaration in the prescribed form 3-NDFL and attach it to the collected documents (it is also present in the list of required documents).
Together with the copies, the package of documents is handed over to the tax officer on duty, after which he will check them for some time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, consideration of applications and decision-making on them takes place within two to four months.
How to get a cash deduction from your employer?
You can get a tax deduction for buying an apartment without contacting the tax office. More precisely, you will have to apply there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out the application “on confirmation of the taxpayer’s right to receive property tax deductions”, the form of which you can download below.
After receiving a written notice from the tax office confirming your right to a deduction (usually it takes about 30 days for tax authorities to consider the application), you need to contact your immediate employer and provide him with this notice about the right to receive a tax deduction. From the month you provide such a notice, accounting should pay you salary without deducting income tax.
How to do this correctly, you will be consulted for free by our lawyer on duty. Just ask him the appropriate question in a pop-up form and wait for an answer.
Also, if you have any gaps in understanding your rights and the necessary actions for the return of income tax after buying an apartment, then our experts will consult you for free online.
Calculator
To find out how much tax can be returned from buying an apartment in 2019, you can, using our
Purchase and sale of an apartment is a transaction in which the buyer pays the cost of residential real estate to the seller, and the seller transfers ownership of this property to the buyer. Some of the funds that the buyer spent on the purchase of an apartment can be returned through the tax office.
The amount that the buyer will be able to return subject to certain conditions cannot exceed 13% of 2 million rubles, this is exactly the size of the property deduction when buying an apartment. If the cost of the apartment is less than 2 million rubles, then the buyer will be able to return personal income tax with the full value of the property. If the cost exceeds 2 million rubles, then only 13% of 2 million rubles will be returned.
Refund of personal income tax from the purchase of an apartment is possible if the buyer in the year in which he bought the apartment paid income tax on his income. And also if there are documents confirming payment for the apartment.
In order to return personal income tax when buying an apartment, you need to write an application for income tax refund, a sample of such a statement we suggest downloading at the bottom of the article in word format.
Who can NOT get a tax deduction when buying an apartment?
The figure below shows the groups of citizens who can and cannot receive the personal income tax deduction when buying an apartment. ⇓
Step-by-step instructions for filling out a personal income tax return application
There is no standard application form, you can draw it up in free form, you can use the form provided by the IFTS. The application, together with other documents, is submitted to the tax office located at the place of residence of the taxpayer. For one year, it will turn out to return only the amount to the extent of the personal income tax paid for that year. The balances of the non-refundable amount are transferred to the next year. You can read more about income tax refund when buying an apartment and property deduction in.
In this article, we dwell in more detail on the features of writing an application for the return of personal income tax.
You may also find it useful to have a sample income tax refund application in connection with the cost of training -, treatment -.
Application to the tax office for the return of personal income tax when buying an apartment
How to write an application for the return of personal income tax when buying an apartment?
In the right corner, it should be written that the application is submitted to the INFFS No.__ (at the place of residence of the applicant). It is further written who it is drawn up from (the buyer of the apartment, he is the applicant) - the full name is in the genitive case, address of residence, phone number, series and passport number.
The main content of the form is the request to return personal income tax in connection with the receipt of a property deduction for the amounts allocated for the purchase of residential real estate (apartment, apartment building, room, share in the apartment). The amount of income tax that must be returned to the taxpayer is written in words and numbers.
In order for the tax authority to be able to transfer money in case a positive decision is made in providing a property deduction, it is necessary to register the account number and the name of the bank where it is opened in the application itself.
An application for the return of personal income tax when buying an apartment may be needed if the taxpayer has not taken the opportunity to refund the tax from the employer and wants to return it through the IFTS immediately for the year. How and when can I return personal income tax when buying a property? What documents will be required for this? How to make a return application? We will give answers to these and other questions.
Conditions for the return of personal income tax when buying an apartment
In the case of buying an apartment, it is possible to return part of the invested funds through the use of property deductions (Article 220 of the Tax Code). They exist in two forms that can be used together:
- Direct costs for the purchase or construction:
- their volume is limited by a limit of 2,000,000 rubles;
- the deduction can be attributed not to one but to several objects;
- if the apartment is sold without decoration (and this is reflected in the contract), then it is permissible to include expenses for finishing work and materials in the amount of purchase costs.
- Interest on a mortgage. This deduction is also limited in amount (3,000,000 rubles). In addition, it can be applied to only one object.
The use of deductions is possible:
- in relation to income taxed at a rate of 13%;
- in the presence of a right to property, which confirms the relevant certificate issued upon purchase of the object, or the act of acceptance and transfer with equity participation in construction;
- on expenses that have documented evidence and made by the taxpayer personally, not at the expense of budgetary funds (or maternity capital funds) and not when purchased from an interdependent person;
- each of the owners for the full amount upon purchase in joint or shared ownership;
- when parents purchase housing designed for children under 18 years of age.
Read more about mortgage deductions in the material. “Tax deduction when buying an apartment on a mortgage (nuances)” .
Tax return paths
You can return the tax in the following ways:
- In the year of occurrence of the right to deduction, submit to the IFTS at the place of permanent residence the whole package of documents related to it and receive a tax notice on the right to deduction for its application at the place of work. If for this year the deduction amount will not be used in full, then next year it is necessary to contact the IFTS again for notification of the deduction balance. And so every year until the full selection of its amount.
- After the end of the year of occurrence of the right to deduction, submit to the IFTS a 3-NDFL declaration for the past year, drawn up taking into account the amount of the deduction possible for the year. The amount of deduction cannot be greater than the amount of annual income. The declaration must be accompanied by 2-NDFL certificates confirming the amount of income and the amount of tax withheld from it, a set of documents giving the right to deduction, and an application for the return of personal income tax for the past year. If there is a need to return the deduction balance in the following years, the taxpayer can choose one of two ways: annual receipt of a notice for the current year for the employer or annual submission of a declaration for the past year to the IFTS. When choosing the first path, an application for the return of personal income tax to the employer is submitted together with the notice of the right to deduction received from the INFS. In case of non-use of the deduction at work, it will be possible to submit a declaration to the IFTS again at the end of the year.
A sample application to the INFS to receive notification of confirmation of the right to a property deduction can be found in the article “Application for the provision of property tax deduction”.
Repeated submission of a set of documents giving the right to deduction will not be required with any of the applications relating to the deduction balance in the following years.
The return of personal income tax through the IFTS is possible only on condition that a tax return is submitted (paragraph 7 of Article 220 of the Tax Code of the Russian Federation), i.e., based on the results of the year. The IFTS will check the submitted declaration within 3 months (paragraph 2 of article 88 of the Tax Code of the Russian Federation) and after another 1 month (paragraph 6 of article 78 of the Tax Code of the Russian Federation) it will return the tax to the bank account, which the taxpayer will indicate in the application.
Documents proving the right to return
The following documents will confirm the right to tax return on the purchased apartment:
- certificate of ownership, and in case of shared participation in construction - an act of acceptance and transfer;
- purchase or equity agreement in construction;
- upon purchase for a child - birth certificate;
- mortgage agreement if available;
- documents on interest payment;
- contract for finishing work, if the apartment was bought without finishing;
- payment documents to pay the cost of the apartment, and at the cost of finishing - building materials and completed finishing work.
On the nuances of applying the deduction for equity contracts, providing for the breakdown of the cost into parts, read the material “What is the size of the personal income tax deduction if the cost of an apartment in a DDU is divided into parts?” .
Filling out a return application
You do not need to apply for a deduction for the purchased apartment. According to IFTS, it is enough to file a declaration, which just plays the role of such a statement. However, an application will still be required for a tax refund (paragraph 6 of Article 78 of the Tax Code). Moreover, it is in it that the details of the account to which the money should be returned will be indicated.
There is a certain form for such a statement, approved by order of the Federal Tax Service of Russia dated 02.14.2017 No. MMV-7-8 / [email protected] Since January 9, 2019, it has been acting in the wording of the order of the Federal Tax Service dated November 30, 2018 No. MMV-7-8 / [email protected]
On our website you can also see a sample application, drawn up on a valid form.
Summary
When buying (or acquiring through equity) an apartment, an individual can use two property deductions for personal income tax:
- in the amount of the costs of the purchase or construction (within 2,000,000 rubles, but with the possibility of using several facilities);
- in the amount of interest on the mortgage (within 3,000,000 rubles and applicable to only one of the objects).
The right to deduction is checked and confirmed by the IFTS. And the tax itself can be reimbursed either at the place of work (by reducing current accruals), or by receiving excessively paid per year amounts from the Federal Tax Service (after submitting a declaration there after the end of the year of acquiring the right to deduction). Reimbursement of the full amount of tax may take several years. No claim for compensation is required. But in case of receiving tax from the Federal Tax Service, it will be necessary to apply for its return. For such an application, there is a form of a certain form.