Download application for property deduction sample. Sample application for a property deduction from an employer: step-by-step instructions for filling out
Making documents for receiving tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all the issues related to this topic.
First of all, we note that the structure of the application and its content will depend on which way you have chosen to apply: 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 st. 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.
In the header of such an application, they usually write the name of the organization where the applicant works, and the name of the director. In addition, the personal data of the employee claiming 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 possibility of receiving this type of deduction. At the end of the application, the employee must sign and date it.
There is also the concept of a double tax deduction for a child. This means that one parent can transfer their right to the deduction to the other parent. Let's explain 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 give up her tax deduction in favor of her husband, which means Ivanov I.I. can now claim a double tax deduction of 2,800 rubles (1,400 * 2).
In such a situation, the Ivanov spouses must fill out two types of applications. Ivanov I.I. must file an application for a double tax credit in the name of his employer. A sample application will look like this:
And his wife Ivanova V.V. must write a waiver of her child tax credit. The application is also submitted to the organization where Ivanov I.I.
How to fill out an application if you want to receive a property or social deduction
Both of these deductions can be obtained in two ways.
Method one - apply to tax office. In this case, the application for a deduction is filled out in a certain form. First, the data of the tax office to which the application is submitted, as well as information about the taxpayer claiming the deduction, are 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 overpaid tax, indicating the year for which the refund is planned and its amount. You must also write in the application Bank details account to which the applicant would like to receive the refund.
Method two - receive a property, and starting from 01/01/2016, a social tax deduction, through your own. But in this case, you will have to visit the Federal Tax Service at least twice: the first time to submit an application to receive a notification confirming the right to a deduction, and the second time in about a month to pick it up.
The header of the application contains the same information as when filling out an application for a deduction through the tax office. Below should be the text in which the taxpayer asks to confirm his right to property or social deduction. At the end of the application, a signature, a transcript and the date of writing the application are put.
After receiving a notification from the tax office, you must fill out an application for a deduction from the employer. The header contains standard information: last name, first name, patronymic of the employer and your own full name, TIN and address at 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 the notification confirming the right to the deduction. At the end of the application, its date and signature are put with the decoding of the taxpayer claiming the deduction.
To receive the standard child tax credit, an employee must submit a written application to their employer. But what form should it take?
When to apply and in what form
tax legislation not installed uniform form applications for a standard tax credit. Therefore, each employer can set its 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 the employee's personal data (clause 1, 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 obtaining written consent from the employee for the storage and processing of personal data (Report of Rostrud with guidance on compliance with mandatory requirements ... for the II quarter of 2017). However, Roskomnadzor inspectors may recognize the storage of copies of a passport, marriage certificate, birth certificate and military ID as a violation even with such consent. And the courts sometimes support them (Resolution of the FAS SKO dated April 21, 2014 No. A53-13327 / 2013).
The application is usually submitted when the employee becomes eligible for child deductions. Newly hired employees, as a rule, draw up such an application at the time of employment.
However, you do not need to apply for a deduction every year. If the employee's right to the deduction has not ended, the employer continues to provide the child tax credit in subsequent years. To reduce the risk of making claims about the unreasonableness of the deduction in the event that the employee has lost the right to the deduction, a phrase can be added to the application form that the employee undertakes to inform the employer about the loss of the right to the deduction.
Application for a tax deduction for a child: sample
Here is an example of an application for a standard tax deduction for children.
to CEO Statement I, Kleverova Darya 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 for each month of the tax period with a standard personal income tax deduction for my child, Kleverova Antonina Pavlovna, born on May 19, 2015. Applications: |
If you are officially employed, regularly pay income tax to the state from year to year and still have not exercised your right to receive a tax deduction when buying an apartment, building a house and paying interest on a mortgage, then you should definitely read this article from beginning to end. end.
Your right to a tax deduction is legally enshrined and described in detail in Article No. 220 Tax Code Russian Federation, and will be explained in detail and on specific examples by our leading lawyer.
Today we will tell you about all the intricacies of obtaining a tax deduction when buying an apartment, taking into account all the changes in the legislation for 2018, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.
If you have any specific questions on this topic, then our online lawyer is ready to promptly and free of charge consult you directly on the site. Just ask your question in the pop-up form and wait for a response. So you can quickly and clearly understand your rights to receive a tax deduction.
by the most FAQ issues that our lawyers face are: who and how many times can receive a tax deduction when buying an apartment. We answer:
The legal right to receive a tax deduction for the purchase of an apartment has every officially employed citizen of the Russian Federation, for whom the employer monthly deducts income tax from 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 the repair and decoration of newly minted residential property (the main thing is to keep all receipts);
- You also have the right to return money for paying interest on a mortgage loan.
Who can't get their money back?
It will not be possible to refund income tax for the purchase of an apartment if:
- You purchased an apartment before January 1, 2014 and have already exercised the right to a deduction;
- If you purchased a property after January 1, 2014, but have reached 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 was involved in buying an apartment (for example, the company you work for paid for some part of the housing you purchased);
- If, when buying an apartment, you used some government programs or subsidies, such as maternity capital.
How many times can I get a tax deduction when buying an apartment?
There are two possible answers to this question:
- If your apartment or other real estate was acquired before January 1, 2014, then in accordance with Article 220 of the Tax Code Russian Federation(paragraph 27, clause 2, clause 1) you have the right to use the tax deduction only once in your life, and it does not matter how much the square meters cost you. For example, if a house was bought for 500,000 rubles, then maximum amount, which you can count on is equal to 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 multiple tax refunds, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is two million rubles. Learn more about how much money can be returned, as well as analysis concrete examples read further in this article.
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How much money will be returned?
So, how much state compensation can you expect when buying an apartment after January 1, 2014? We answer:
Your maximum refund limit income tax from the purchase of an apartment - 2,000,000 rubles (for a lifetime). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.
For each calendar year, you can claim back an amount equal to your income tax paid to the government by your employer (13 percent) for the reporting year, with the balance of the funds due to you not being burned, and in subsequent years you can also apply for a refund, as long as do not exceed your limit.
But you have the right to submit income declarations to the tax office only for the current or maximum for the previous three years, but more on that later. First, let's finally deal with the sum tax compensation which you can count on when buying an apartment. To make everything finally and extremely 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 wages in the amount 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 an application for a refund for the acquired property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on such a refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent 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, respectively, at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years, you will still have an amount to return equal to 158,600 rubles (260,000 - 93,000 - 7800).
Example 2. You purchased an apartment worth 1,500,000 and issued 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 get a tax refund for the purchase of an apartment, first of all, you need to draw up an application according to the established model and submit all of the following documents with copies to your tax office at the place of residence.
So, the approved list for 2018 required documents For a property tax deduction, it looks like this:
- Copy of the passport;
- Contract for the sale of an apartment + copy;
- Legal documents for the object: a copy of the certificate of registration of ownership, or an act on the transfer of ownership of the apartment (if the apartment was purchased in a house under construction under a shared participation agreement);
- Copies of documents confirming payment for the purchased property (checks, statements of bank transfers, payments, etc.);
- A copy of your taxpayer identification number (TIN) certificate;
- Certificate of income from the place of work in the form 2-NDFL;
- It is also necessary to provide a declaration of your annual income in form 3 of personal income tax for the past calendar year;
- Completed tax return application.
In addition to the above required documents tax authority may also require you to complete Spousal Distribution Applications if you are married. Below you can download and view samples of the required applications.
To return the tax deduction for the previous 3 years, you also need to fill out declarations for 2017 and 2016.
When to submit documents and for what period can I return the tax?
return documents property tax when buying an apartment, you can, starting from the moment you fully pay for the purchased housing and receive documents for the right to own real estate:
- Certificate of registration of ownership - in case of acquisition square meters under a contract of sale;
- An act on the transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity agreement.
Also in your hands without fail all payment documents confirming your expenses for the purchased housing must be present.
As a rule, the submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office from the second half of January (immediately after the New Year holidays).
In addition, if you purchased an apartment several years ago, you can also receive a tax deduction for it, and you have the right to file an income tax return 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 applied to the tax office with a corresponding application. All these five years you have worked honestly and had an official income, but you can only use your deductions to the treasury in just three years preceding the moment of applying for the deduction. In this case, it is 2020, 2019 and 2018. If during this time your total income tax turned out to be less than the refund amount due to you (see the paragraph “How much money will be refunded?”), Then you can easily receive the rest of the amount in subsequent years.
The process of obtaining a tax deduction
Most best way: getting it yourself by contacting your tax office. Let you have to fuss a little and run around for information, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.
If you don’t want to do this on your own, or you simply don’t have time for this, then our online lawyer is ready to give you a free consultation on how you can significantly speed up and simplify this whole process.
To receive a property tax 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 copies, the package of documents is transferred to the duty officer tax service, after which he will check them for a certain time and, if everything was done correctly, soon the long-awaited remittance. As a rule, consideration of applications and adoption of decisions on them takes place within two to four months.
How do I get a cash deduction from my 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 be required to prepare copies of all the documents described above and fill out an 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 IRS confirming your eligibility for the deduction (usually it takes about 30 days for the tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such a notice, the accounting department must calculate your salary without deducting income tax.
Our duty lawyer will advise you on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for the answer.
Also, if you have any gaps in understanding your rights and necessary action for income tax refund after buying an apartment, our specialists will consult you online free of charge.
Calculator
To find out how much tax you can get back from buying an apartment in 2019, you can use our
The 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. Part 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 can return under 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 from the full value of the property. If the cost exceeds 2 million rubles, then only 13% of 2 million rubles will be returned.
The return 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 in the presence of documents confirming the 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, we suggest downloading a sample of such an application 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 a personal income tax deduction when buying an apartment. ⇓
Step-by-step instructions for filling out an application for a personal income tax refund
There is no standard application form, you can draw it up in free form, you can use the form provided by the IFTS itself. The application, along with other documents, is submitted to the tax office located at the place of residence of the taxpayer. For one year, it will be possible to return only the amount within the limits of personal income tax paid for that year. The rest of the outstanding amount is carried over to the next year. You can read more about income tax refunds when buying an apartment and property deductions at.
In this article, we will dwell in more detail on the features of writing an application for return of personal income tax.
You may also find it useful to sample an application for a refund of income tax in connection with the costs of education -, treatment -.
Application to the tax office for a personal income tax refund when buying an apartment
How to write an application for a personal income tax refund when buying an apartment?
In the right corner it should be written that the application is being submitted to INFS No. __ (at the place of residence of the applicant). Further, it is written from whom it is compiled (the buyer of the apartment, he is also the applicant) - full name in the genitive case, address of residence, telephone number, series and passport number.
In the main content of the form, a request is written to return personal income tax in connection with the receipt of a property deduction for the amounts used to purchase residential real estate (an apartment, a residential building, a room, a share in an apartment). The amount of income tax that must be returned to the taxpayer is written in words and figures.
In order for the tax office to be able to transfer money if a positive decision is made in granting a property deduction, it is necessary to indicate the account number and the name of the bank where it is opened in the application itself.
An application for a personal income tax refund when buying an apartment may be needed if the taxpayer has not taken advantage of the opportunity to return 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 are required for this? How to file a return request? We will provide 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 of the Russian Federation). They exist in two forms that can be used together:
- Direct purchase or construction costs:
- their volume is limited to 2,000,000 rubles;
- the deduction can be attributed not to one, but to several objects;
- if the apartment is sold without finishing (and this is reflected in the contract), then it is permissible to include the costs of buying Finishing work and materials.
- Mortgage interest. This deduction is also limited in amount (3,000,000 rubles). Also, it can only be applied to one object.
Deductions can be used:
- in relation to income taxed at a rate of 13%;
- if there is a right to property, which will be confirmed by the relevant certificate issued upon purchase of the object, or the act of acceptance and transfer in case of equity participation in construction;
- on expenses that have documentary evidence and are carried out by the taxpayer personally, not at the expense of budgetary funds (or funds maternity capital) and not when purchased from a related party;
- by each of the owners for the full amount upon purchase in joint or shared ownership;
- when parents purchase housing for children under 18 years of age.
Read more about mortgage deductions here. "Tax deduction when buying an apartment on a mortgage (nuances)" .
Ways to return the tax
Tax refunds can be made in the following ways:
- In the year in which the right to deduction arises, submit it to the IFTS at the place permanent residence the entire package of documents related to it, and receive from tax notice on the right to a deduction for its application at the place of work. If for this year the amount of the deduction is not used in full, then next year you must again contact the Federal Tax Service for notification of the balance of the deduction. And so every year until the full choice of its amount.
- After the end of the year when the right to deduct arises, submit to the IFTS a 3-NDFL declaration for the past year, drawn up taking into account the amount of the possible deduction for the year. The amount of the deduction cannot be more than the amount of annual income. The declaration must be accompanied by certificates 2-NDFL confirming the amount of income and the amount of tax withheld from it, a set of documents giving the right to a deduction, and an application for a refund of personal income tax for the past year. If there is a need to return the balance of the deduction in the following years, the taxpayer can choose one of 2 ways: the annual receipt of a notice for the current year for the employer or the 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 along with a notification received from the INFS about the right to deduction. If the deduction is not used at work, it will be possible to submit a declaration to the IFTS again at the end of the year.
Sample application to INFS to receive notification of confirmation of the right to property deduction You will find in the article "Application for the provision of property tax deduction" .
Re-submission of the set of documents giving the right to the deduction will not be required with any of the applications relating to the balance of the deduction in the following years.
The return of personal income tax through the IFTS is possible only if a declaration is submitted for taxable period(clause 7, article 220 of the Tax Code of the Russian Federation), i.e. at the end of the year. The IFTS will check the submitted declaration within 3 months (clause 2 of article 88 of the Tax Code of the Russian Federation) and after another 1 month (clause 6 of article 78 of the Tax Code of the Russian Federation) will return the tax to the bank account that the taxpayer indicates in the application.
Documents evidencing the right to return
The following documents will confirm the right to return the tax on the purchased apartment:
- certificate of ownership, and in case of equity participation in construction - an act of acceptance and transfer;
- purchase agreement or equity participation in construction;
- when purchased for a child - a birth certificate;
- mortgage agreement, if any;
- interest payment documents;
- a contract for finishing work, if the apartment was bought without finishing;
- payment documents for paying the cost of the apartment, and for the cost of finishing - building materials and finishing work performed.
Read about the nuances of applying the deduction for equity participation agreements that provide for a 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 kindergarten is divided into parts?” .
Filling out a return application
You do not need to apply for a deduction for the purchased apartment. According to the IFTS, it is enough to file a declaration, which plays the role of such a declaration. However, an application will still be required to return the tax (clause 6, article 78 of the Tax Code of the Russian Federation). Moreover, it is in it that the details of the account to which the money should be returned will be indicated.
For such an application, there is a certain form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / [email protected] From 01/09/2019, it is valid as amended by the order of the Federal Tax Service dated 11/30/2018 No. ММВ-7-8 / [email protected]
On our website you can also see a sample application, drawn up on the form of the current form.
Results
When you purchase (or purchase through share) apartments for individuals can use two property deductions for personal income tax:
- in the amount of purchase or construction costs (within 2,000,000 rubles, but with the possibility of using it for several objects);
- in the amount of mortgage interest (within 3,000,000 rubles and in relation 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 charges), or by receiving amounts overpaid for the year from the IFTS (after filing a declaration there at the end of the year of acquiring the right to deduct). Reimbursement of the full amount of tax may take several years. There is no need to write a claim for reimbursement. But if you receive tax from the IFTS, you will need to apply for its return. For such an application, there is a form of a certain form.
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