When is the best time to file an income tax return on the purchase of an apartment. Can I get a tax deduction when buying an apartment a second time? Conditions under which income tax refund can be repeated
As a rule, the question of the return of personal income tax arises when such an employee has the right to receive a social or property deduction. Standard deductions, which include child and non-child deductions, do not require their recipient to apply to the tax office, because the employer is responsible for their payment.
Before contacting tax office for the provision of a deduction, you should familiarize yourself with the procedure for carrying out this procedure, which is fraught with many nuances.
Ways to get your salary tax refunded in 2017
Tax legislation establishes two ways to obtain a relying tax deduction.
To implement the first method, you need to submit an application to the tax authority and submit a package of documents established by law. In case of a positive decision, to a bank account natural person the amount of the due deduction is transferred.
The second method is usually used when purchasing real estate using funds mortgage lending. This method to return personal income tax is to receive tax on the meta of work. V tax office located at the place of registration, the employer must be notified of the receipt of the deduction. Until the end of the year, when the employee is charged wages, no deduction will be calculated from it.
Deduction for execution of a contract for an investment or accumulative insurance
Many individuals wondering how to return income tax from a salary to an employee, first of all, they pay attention to the cost at which it is possible to return personal income tax. In addition to the basic, fairly well-known social costs, legislation establishes the possibility of obtaining tax for specific acquisitions.
Since 2015 in tax law significant changes were made, thanks to which, citizens had the opportunity to receive a deduction for concluding an agreement voluntary insurance his life, imprisoned for at least five years. It is possible to receive income tax on salaries in 2017, provided that the payment of contributions was made after January 2015.
So, let's look at what you can get 13 percent income tax back from your salary.
Deduction of costs to an individual investment account
Such an account means a special account that gives its owner the right to receive certain tax incentives... The opening of an account and its subsequent maintenance is carried out by a brokerage or Management Company operating on the basis of a brokerage service agreement. The opening of such an account can only be carried out by an individual who is a tax resident.
When answering the question "Is it possible to return the tax on salaries for opening an investment account?", Many experts agree that the minimum investment period should be three years.
Tax deduction can be obtained in two ways:
- Annual deduction in the amount of all amounts deposited into the account, but not more than the limit established by law.
- When receiving income from accounts, an individual may not pay tax on profits received on the IIS.
For example, having invested 100 thousand rubles in the IIS during the year, you can receive a tax deduction of 13 thousand rubles from the state next year. Maximum 52 thousand rubles for each year.
Child tax deduction
Each of the parents, trustees, guardians and adoptive parents has the right to receive a tax deduction for a child.
Tax legislation establishes a refund, upon reaching which, the parents or guardians of the child lose their right to receive a deduction:
- When the child reaches the age of eighteen.
- Upon reaching the child of twenty-four years of age, if he is studying full-time.
The tax deduction for children is regulated by law.
Property tax deduction
The property deduction is presented in three different parts and is provided for expenses, according to which the percentage of income tax on salaries is calculated:
- For the construction of a new house on the territory of the state.
- For the purchase of real estate.
- To pay off interest accrued on a mortgage loan.
On the legislative level the maximum amount of property costs from which it is possible to receive a tax deduction is set - at the moment it is two million rubles. With property expenses exceeding the specified amount, an individual loses the opportunity to receive a deduction.
Social deduction for treatment
This kind social deduction provided to an individual who has spent their own funds on the:
- Treatment.
- Treatment of spouse, parents or minors.
- Medicines prescribed to him personally, to his spouse, parents or to a child under the age of eighteen.
- Contributions under a life insurance contract for a period of more than five years.
The procedure for granting tax on the costs of treatment or the purchase of medicines is determined by tax legislation.
Documents for payroll tax refund
Thinking about the return of personal income tax, a person first of all asks the question of where the income tax on salaries is paid, because it is from there that you need to get a refund. You will need to take with you to the tax authority:
- Certificate of income.
- Documents confirming the fact of payment.
- Foundation documents, which include: a contract for training, a contract for treatment, a contract for the acquisition of real estate, etc.
- Account details to which will subsequently be transferred cash.
- A declaration that will cover all the information about the taxpayer.
Consideration of the declaration by the tax inspector is carried out within three months. Further, within one month, funds will be transferred to the account specified in the application.
If the title deed is received before 2014, the refund can be made in the amount of no more than 260,000 rubles once, subject to all of the above points. The unused amount, if the property is worth less than two million, burns out.
Right to property deduction when buying an apartment for the second time, which arose after 2014, it allows you to apply for a refund as many times until the funds to be returned are equal to 260,000. It has been written about how many times a property tax deduction can be obtained.
Mortgage is a slightly different story.: the certificate of 2013 allowed for a return from an overpayment on a mortgage in an unlimited monetary framework, while at the moment it is possible to return a maximum of 390,000 rubles, provided bank loan.
Through an employer
Let us first find out whether it is possible to return the tax on the purchase of an apartment a second time through the employer and what is needed for this.
To calculate the amount legally relying on housing costs, it is necessary to subtract from 260,000 the deduction that you already received the first time or should receive additional if the process hasn't finished yet. At the same time, you can apply for a tax refund when buying an apartment a second time for the next property.
The question is often asked: "Can I get a tax deduction from the purchase of an apartment for the second time in a mortgage?" In cases of mortgage purchases, a choice is possible... Since funds for an overpayment on a loan can be returned only once, and in both cases a loan was used, it is more profitable to issue the loan where the overpayment is greater.
Where to contact?
To receive a property deduction when buying an apartment for the second time, you must:
- Submit an application to the tax office and all the necessary documents.
- Having received a notification from the tax office about the result of considering the application, take it to the accounting department of the organization whose employee you are. You must also submit an application there.
What is needed for this?
Consider the documents that need to be collected in order to issue tax deductions when buying a second apartment:
- original certificate 2-NDFL, prepares the accounting department;
- a document base, according to which the right was acquired (sale and purchase agreement, deed of transfer of housing), in the original and a copy;
- extract from USRN or certificate, in original and copy;
- receipts confirming the payment of the entire cost of housing, in original and copy;
- receipts for additional expenses for the arrangement of property, if it comes about a new building, in the original and a copy;
- mortgage agreement if the property was purchased using borrowed money, in original and copy;
- Bank reference on the interest paid on the mortgage, if any (also in two versions).
Personal income statement 2-NDFL:,.
Filling out an application
As a rule, they have a sample, and it is very easy to fill out. Indicate the size that is due to you and the year.
Enter your account details below. Tax is not issued in cash.
Download an application for a deduction when buying an apartment:
- for tax:,;
- for the employer:,.
Features of filling out the declaration for pensioners
- You should submit your application no earlier than the end of the calendar year in which the purchase was made. That is, for a deal from 2016, you can return funds in 2017 for the previous 3 years.
- It is not possible to issue a return for more than 4 last years.
- If for the current period the pensioner had no income, then there are no funds to be returned. For example, a citizen retired 6 years ago and has not been employed since then, which means that he has no right to apply for a deduction.
Whether it is possible to get a deduction unemployed pensioner and how to do it is written.
Terms and state duty
The declaration must contain information about the previously received deductions, and the amount transferred from the previous tax period.
As a rule, this method is extended by 3 months, after checking the documentation, funds are transferred to the account you specified. Perhaps the tax office will require clarification of some details if inconsistencies are found.
Example 6... The spouses Veronika and Andrei Yegorov bought an apartment, which, according to all documents, belongs to Andrei. However, he had already applied the right to compensation. The price of housing is 2 million. The spouses prepared an arbitrary statement, in which they indicated that for Veronica the share of the deduction was 100%, for Andrey - 0%. Thus, the wife received full compensation for her husband's apartment.
Personal income tax is calculated based on the difference between total income an individual and his expenses (of course, which can be confirmed by documents).
Who can count on a personal income tax refund
The basis for the refund of this tax is social and property deductions. That is, if an individual has expenses that can be attributed to deductions when calculating the tax, then the sum subject to payment of personal income tax will be reduced by the amount of these deductions.
A legal possibility of refunding part of the tax is available for:
- Citizens who own housing. Those who own the house, apartment, room. Maximum size deduction in this category - 2 million rubles.
- Borrowers of lending by mortgage agreement... In this category, there is a deduction scheme based on the interest paid on the mortgage. The limit is already 3 million rubles.
- Participants in the primary loan refinancing program (if the loan was taken not earlier than 1.01. 2010).
- Individual who made the payment medical services... But only if the treatment was for oneself, spouse, parents, or children under 18 years of age.
- Individual who paid for the education. Again, there are limitations. Tax can be refunded only by those who paid for themselves, or children under twenty-four years old. In case of reimbursement for the child's studies, the limit will be only 50 thousand rubles. And in the case of a refund upon payment of your own education - 120 thousand rubles.
- Individuals who have an agreement on the payment of contributions to the FIU. They can be made against themselves, or - parents, husband, wife, disabled children.
What is required to process a refund for personal income tax
The first is to collect a package of necessary documents:
- Certificate of income of an individual from his place of work (2-NDFL).
- Tax report in the form of 3-NDFL.
- Documentation that can support the reason for claiming a refund. Accordingly, based on the category and case, the documents may differ.
The second is to write an application to the department of the Federal Tax Service and give it along with the collected package of documentation.
Third - after receiving a positive answer, apply for enrollment.
Terms of reimbursement of personal income tax
The verification procedure, which the department carries out after you have taken the entire package of the necessary documentation, takes about three months.
Further, you will receive a letter with the decision made by the specialists during this check. That is, either - yes, you are entitled to a refund, or - no, your calculation is incorrect, or other errors were found.
After receiving a positive answer and before the funds are transferred to you, a month must pass. That is, you might think that the refund will take about four months. But in fact, prepare for a much longer time frame. Rarely, but there were situations when a taxpayer was waiting for a refund of personal income tax for more than a year.
But! If the deadlines are exceeded, interest will be charged for each day the income tax refund is delayed. Accrual is carried out at the rate of the Central Bank (10th clause 78th article of the Tax Code of the Russian Federation). And in order to get these penalties, you need to mandatory document all your relationship with the tax office where the application is being verified.
Difficulties in reimbursing personal income tax
The reasons why it is possible to increase the term for the payment of funds are different. We will highlight several factors that affect the actual performance of the timing.
- Errors in filling out the declaration report in accordance with the 3-NDFL form. If such errors are discovered during the verification work, the tax officials will send you a formal request to correct them. And the very sending of the request, and, accordingly, the corrections that you will make, and the newly initiated inspection of your reporting - all this significantly increases the time interval.
- The documents have not been submitted in full. During the audit, it may seem to tax officials that the substantiated base of documents is insufficient and they will request additional ones.
- Required documents absent. Well, this, like mistakes in the declaration, is already on your conscience. However, this happens quite often.
- Lack of confirming expense transactions documentation.
- Loss of a document in the tax office itself. Unfortunately, this is also the case.
- Errors in the details, which will then lead to the impossibility of transferring funds on a positive decision to reimburse personal income tax.
What are the ways in which the personal income tax is refunded
The options depend primarily on the period for which the payment is made.
In the case when the refund should take place over the past years, the funds will be sent according to the details to the taxpayer's current account, or to his savings book.
If the transfers are to be made for the current year, then the FSN authorities send notifications to your employer about what he can do in relation to you in reporting period tax deductions. Accordingly, then you will be charged less taxes at work based on the amount of possible deductions. If the amount allows, the employer may not charge personal income tax on your salary at all, until the moment when the entire amount of compensation is covered (of course, he will accrue, but tax deductions will also apply, excluding each other).
Deadlines for filing an application for the return of personal income tax
After expiration three years, you will not be able to apply for an income tax refund. Although there are times when the overpaid amount is returned even after the expiration of this period. Usually such a result is achieved only through the courts.
What is required to get income tax refund?
Income tax refund is a complex bureaucratic procedure that requires declaring for each year:
According to the results tax return a refund is made, withheld from the income of the taxpayer to the budget of the Russian Federation. , and also provided only for taxable income at a rate of 13% . |
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Who can apply for an income tax refund?
Categories taxpayers |
Tax deduction type | Income tax refund cap |
Home owner(apartments, rooms, houses, shares in them) | from home purchase |
260 thousand rubles(since 2008) |
Mortgage borrower (co-borrower) | with interest (on target loan for the purchase of housing) |
13% of the interest amount |
Citizen who paid own training and / or teaching children up to 24 years old |
15600 rbl per year + |
|
Citizen who paid own treatment, spouse treatment(spouse), their parents and (or) their children under the age of 18, as well as acquiring medicines and / or VHI policy |
usual treatment - 15600 rbl in year, |
|
Citizen contributing pension contributions under a pension (insurance) agreement in your favor and (or) in favor of your spouse, parents, disabled children | on pension programs |
15600 rbl in year |
Home owner can carry out a refund of income tax () on the purchase of a home in the amount of up to RUB 260,000, if the deed and title to the property was received after January 1, 2008 (doubled). If the real estate transaction was registered earlier, then you can return it in an indisputable order until 130,000 rubles... tax. In connection with the increase in the amount of the deduction, disputable situations are possible. In this case, the return of income tax is possible in larger amount than the tax inspectorate thinks. The dispute is resolved in court.
Mortgage borrower can carry out a refund of income tax ( 13% ) from the interest paid to the bank on the mortgage loan used for the purchase of housing, as well as upon refinancing of the primary loan after January 1, 2010.
A citizen who has incurred social expenses. Upon receipt on education , treatment , medications , pension provision you can carry out a refund of income tax in the amount of up to 15 600 rubles.
The main difficulties and mistakes when returning income tax
Errors in the tax return: the tax office sends a request to correct the tax return, which takes time and can be repeated several times.
Submission of an incomplete set of documents: in addition to the main ones, it may be required additional documents depending on the specifics of the tax situation (revealed during a desk audit).
Lack of documents confirming the taxpayer's expenses, their incorrect execution, or a change intended purpose expenses.
An error in the application for a tax deduction (the most complex formulations arise for a property deduction along with a mortgage and in the presence of joint ownership).
Loss of a document at the tax office (rare, but it happens).
An application for a refund of income tax (personal income tax) cannot be executed due to inappropriate account details or the number of the passbook is not indicated so.
Don't be fooled that on forums on the Internet you can get free professional advice on the return of income tax (PIT). There are very few such specialists and they do not waste their time on this. To get a tax refund, it is not enough to fill out and submit a tax return. This is not a simple bureaucratic procedure.
To apply for an income tax refund, you must comply with a series of formalities:
Income tax refund period (personal income tax)
1.conducted by authorized officers tax authority during three months from the date the taxpayer submits a tax declaration (clause 2 of the Tax Code of the Russian Federation).
2. Upon expiration this period time, the tax inspectorate is obliged to send the Applicant a written message about the office tax audit declaration and provision or refusal to provide. In practice, the decision can be sent with a delay of 1-3 months.
3. The amount of overpaid tax shall be refunded upon written application of the taxpayer within one month from the date the tax authority receives such an application (clause 6 of the Tax Code of the Russian Federation).
Thus, the minimum return period is 4 months... However, in practice, the return period is lengthened for the above reasons. As a result, the actual period for refunding income tax is 6-8 months, and in some cases stretches for 12-16 months.
Attention! If the return of income tax () is carried out in violation of the deadline, then the tax authority for the amount of overpaid tax that has not been returned to set time, interest is charged for each calendar day of delay at the refinancing rate The central bank RF (clause 10 of the Tax Code of the RF). To claim a penalty, it is necessary to document all stages of interaction with the tax inspectorate when submitting documents for an income tax refund.
How is income tax refund carried out?
Return income tax () can be done in two ways. The first option is over the past years. In this case, the funds are transferred to the taxpayer's bank account (the tax authorities prefer to refund the tax on the savings book). The second option is for the current year, but only for the purchase of an apartment. In this case, a notification is received from the tax authority confirming the right to a property deduction for submission tax agent(to the employer). Here already at the place of work all calculations are carried out and thereby income tax is refunded. may not be withheld from current salary payments until the property deduction has been exhausted, and may also be returned for the months that have passed since the beginning of the year, but not in all cases (there is uncertainty).
If the deadline for the return of income tax is missed - 3 years
If a taxpayer missed the three-year deadline for filing an application for a refund of income tax (PIT), then this does not prevent him from going to court with a claim for the return of the overpaid amount from the budget in civil or legal proceedings (Determination of the Constitutional Court of the Russian Federation of June 21, 2001 N 173-O) ... In this case, the general rules for calculating the term will apply. limitation period- from the day when the person found out or should have found out about the violation of his right (clause 1 of article 200 of the Civil Code of the Russian Federation).
In this case, tax returns for the past years (2001-2008) are also filled in. In such a situation, it is advisable to order services for comprehensive support for the return of income tax ( filling out declarations, registration of all applications, inventories of documents, notification of delivery). In this process, the Tax Advisor ( www.nalog0.ru).
Citizens of the Russian Federation have a lot of questions when it comes to the return of income tax when buying a home. Who is entitled to this compensation? How much can I get back? For what years and when to fill out the tax return? What documents are required for this? Let's take a closer look at all of these issues.
One reason to fill 3-NDFL declaration serves as the purchase by a citizen of the Russian Federation of any real estate (in full ownership or share): houses, apartments, rooms, land for future construction. Let's take a look at the main questions that a person who has heard something somewhere and really wants to understand, is entitled to some kind of monetary compensation from the state or not.
So, let's look at the main questions: who and in what case is entitled to a property tax deduction, what are the terms and amount of income tax refund and what documents are needed to fill out a 3-NDFL tax return.
get a property deduction
Let's start by answering the question "Who can benefit from the income tax refund?"
1. A working citizen, that is, one who works in an institution, receives an official salary, and, most importantly, pays income tax from it in the amount of 13% if he has acquired any real estate.
2. Family. In the event that only one of the owners works, that is, it meets the condition of clause 1, and the rest are dependents. The condition for obtaining a full (maximum possible deduction) is the purchase of housing in joint price. If the apartment is purchased in share property, then the distribution of the amount of the returned income tax is in accordance with the shares of all owners.
I note right away that since 2014 it became possible to receive a refund of the property deduction for a husband (wife) even if the owner of the property is one of the spouses.
This will be written in a little more detail below, but for now, small examples.
Example 1. The apartment was bought for 2 million rubles. in the joint value (husband and wife). At the same time, only the husband works and pays income tax. In this case, it is possible to issue a declaration for it with the maximum possible tax refund: 260,000 rubles.
Example 2. The apartment was bought for 2 million rubles. in the share value (husband and wife, each has 1/2 part). At the same time, only the husband works and pays income tax. In this case, you can draw up a declaration for him, but he tax refund will amount to 130,000 rubles. (according to his share). The wife will eventually be able to get her share too, but only if she gets a job.
Example 3. The apartment was bought for 2 million rubles. and is registered in the name of the wife, that is, it is her personal property. If her husband has not previously used his right to receive a return on housing, then he can return 260,000 rubles from the state. for his wife. Subsequently, he will no longer be able to use this benefit, even if he buys an apartment for himself.
3. Pensioners (unemployed), but who worked for 3 previous years and paid taxes, that is, belonged to the category from paragraph 1.
4. The property tax deduction benefit is granted to each person once in a lifetime. Therefore, a prerequisite for the return of income tax is the absence in the past of appeals to the tax office on this issue. This rule was valid until 2014.
Who can not get a property deduction
1. Individual entrepreneurs(Individual entrepreneurs), non-working citizens, housewives, that is, those people who do not receive official wages and, accordingly, do not pay income tax.
2. Pensioners who have received only a pension for the last 3 years, therefore income tax was not withheld from it.
3. Children-owners until they reach working capacity, that is, again, the ability to pay income tax to the state.
However, from 01.01.2014 this item has changed. Therefore, starting from 2014, it becomes possible for parents to receive income tax refund for their child. Only for this purpose, ownership of housing must be acquired no earlier than 2014.
4. Citizens who have previously received income tax refund when buying a home.
However, from 01.01.2014 there is now an exception to this rule as well. If a person received a property deduction in an amount less than the established minimum (2 million rubles), then he can return the missing difference additionally.
For greater clarity, I propose to watch a video tutorial on this topic or continue reading the article.
When is a tax return required?
So, we figured out that income tax is withheld (withheld) from you. We add additional conditions for the need to fill out a 3-NDFL declaration.
1. You must purchase real estate. Under this term, the tax office understands the following objects:
- apartment (in the old housing stock or just under construction);
- room;
- house or land for its construction.
2. Any of the above objects must be owned (full, joint or shared) and have a Certificate of Registration of Property and / or an Acceptance Certificate. These documents are issued for a ready-made object. But at the stage of housing construction, only the Transfer Act can be issued, while the year of the beginning of the filing of the 3-NDFL declaration is the date of its preparation.
3. Even if you have decided to sell (or have already sold) the apartment that you owned, you also have the right to apply for an income tax refund on it.
So, we have answered 2 main questions: who and in what case can receive a property deduction. Now let's go into other details.
What amount of tax deduction can be counted on
Most main question that worries everyone is how much money will be returned to me. According to the current Tax Code the amount of income tax refund on home purchase is calculated as follows.
1. If the purchase of an apartment (house, etc.) cost less than 2 million rubles, then it will be possible to return 13% of the amount paid.
Example 1 ... A dorm room costs 1,000,000 rubles. Accordingly, you can get a refund for it in the amount of 130,000 rubles. (this is 13%).
Example 2 ... A dorm room costs 1,800,000 rubles. Accordingly, you can get a refund for it in the amount of 234,000 rubles. (this is 13%).
2. If the purchased housing costs 2 million rubles or more, then it will be possible to return fixed amount: 260,000 rubles. (this is 13% of 2,000,000 rubles.)
What other additional conditions can increase or decrease the amount of the refundable income tax?
The amount of property tax deduction WILL INCREASE if
1. You took out a mortgage loan for this apartment (house). In this case, in addition to 13% of the cost of housing, another 13% of the interest paid on this loan will be added. There are no restrictions on the total amount here. That is, no matter how much total amount interest on the mortgage, you will eventually receive 13% of it.
However, from 01.01.2014 a restriction is introduced to this item. Return by interest mortgage loan maybe 13% of the maximum amount of 3,000,000 rubles. That is, the return will be 390,000 rubles. This applies to apartments purchased no earlier than 2014.
2. You are building an apartment. In this case, to her original cost it will be possible to add the cost of finishing the home. But in this case, the total amount cannot exceed the same 2,000,000 rubles.
The amount of property tax deduction WILL REDUCE,
1. If the housing being purchased is registered as shared ownership. In this case, the refundable income tax (13%) is distributed among all owners (in proportion to their shares).
Example (up to 2014) ... The apartment was purchased by a family of 4 for 3,500,000 rubles. The shares are divided equally, i.e. for everyone there is 1/4. In this case, each working family member will be able to receive 65,000 rubles. It turns out this amount is like this. We take the maximum return amount of 2,000,000 rubles, divide it into 4 people (according to shares). It turns out to be 500,000 rubles. for everyone. And we take 13% of this amount. We get 65,000 rubles.
Example (after 2014). The apartment is bought by the spouses for 4 million rubles. Moreover, each of them can receive a refund of 2 million rubles, that is, as a result, each of them will receive 260,000 rubles.
2. If, within one year, you have sold an apartment that has been owned for less than 3 years for an amount exceeding 1,000,000 rubles. And in the same year, they bought themselves a house for which you want to receive a tax deduction.
In this case, the amount of the refund will be reduced by the amount of income tax from the sale of the apartment.
Example. You sold an apartment (you owned it for less than 3 years) for 1,200,000 rubles, and bought new apartment for 2,200,000 rubles. We calculate the sales tax (from the amount exceeding 1 million rubles): 1,200,000-1,000,000 = 200,000. 13% will amount to 26,000 rubles. You must pay this amount to the state.
The income tax that can be returned from the purchase of housing (13% of 2 million rubles) will be 260,000 rubles. You can get this amount from the state.
As a result of buying and selling (for this example), you have the opportunity to receive 260,000 - 26,000 = 234,000 rubles.
How quickly can you get the entire property deduction
The answer to this question is simple. The more you earn and the higher the income tax paid, the faster the state will return the entire amount due to you.Example 1. You need to return 260 thousand rubles. for the purchased apartment worth 3,700,000 rubles. As already discussed above 260 thousand rubles. are obtained if we take 13% of the maximum possible amount for a return: 2 million rubles.
2013 - RUB 500,000 - 65,000 rubles.
2014 - 800,000 rubles - 104,000 rubles.
In total for 2 years in 2015 it will be possible to return a property deduction in the amount of 169,000 rubles. (65,000 + 104,000) Balance: 260,000 - 169,000 = 91,000 rubles. can be obtained in 2016 based on the results of the salary in 2015.
Example 2 ... Let's take the condition of the 1st example. We return 260,000 rubles. from buying an apartment in 2013. But now the official salary will be 10,000 rubles. per month, 120,000 rubles. in year.
Your income by years and the income tax paid therein:
2013 - 120,000 rubles. - 15 600 rubles.
2014 - 120,000 rubles. - 15 600 rubles.
Thus, based on the results of the past 2 years in 2014, it will be possible to return 31,200 rubles. (15 600 + 15 600) The rest of the amount will be carried over to subsequent years. If the salary remains the same, then the person will receive the last refund in 15 years. Those. 15 600 rubles will be returned to him every year, until the total amount of payments is due to 260 000 rubles.
What is the term for filling out and submitting 3-NDFL to the tax office
The 3-NDFL declaration can be submitted to the tax office throughout the year. There are no specific time and date restrictions. Accordingly, the earlier the declaration is accepted, the sooner you receive money to your account. The deadline for verification is 2-3 months.
The very first declaration can be submitted for the year in which the apartment (or other housing) was purchased.
If ready-made housing is purchased, that is, upon purchase, a purchase and sale agreement is drawn up, then the date of purchase is the date indicated in the Certificate of Property Registration.
If a housing under construction is purchased, that is, an investment is in progress, then the date from which income tax can be returned is the date specified in the Act on the transfer of an apartment, room or share in them.
Example 1. If the specified documents contain the date 01.02.2012 or 31.12.2012, then the 3-NDFL declaration can be submitted based on the results of 2012, starting from January 2013.
If the apartment was purchased several years ago, then the income is refunded only for the previous 3 years.
Example 2 ... The property was purchased in 2008. The owner found out about the property deduction only in 2015. He can start receiving income tax refunds for his apartment starting in 2012. We count 3 years ago: 2014, 2013, 2012.
Even if the apartment was purchased 10 or 15 years ago, you can get a property deduction. There is no limitation period for the purchase. However, it must be remembered that for such housing, the return rules apply, which were adopted for that year. That is, if the apartment was bought in 2007, then maximum amount, with which you can get a refund - 1 million rubles.
Documents for filling out the 3-NDFL declaration
Let's look at what documents are needed to fill out a 3-NDFL declaration in order to return income tax on the purchase of a home.
- Certificate 2-NDFL (original) on the income of a citizen for the year. Issued by the accounting department of the company where you work.
- Housing purchase and sale agreement (copy).
- Property registration certificate, if finished housing was purchased (copy).
- Acceptance certificate of an apartment, room or share in them (copy).
- Checks, receipts for housing payment (copy). This can be a purchase agreement if the total amount is spelled out in it.
- Checks and receipts about additional costs for the improvement of the apartment, if the object under construction is purchased.
- Mortgage agreement, if there is a loan (copy).
- Certificate from the bank about the interest paid on the mortgage, if there is a loan (copy).
Copies of all these documents are provided to the tax office (only a 2-NDFL salary certificate is needed in the original). But often the inspectors who accept the 3-NDFL tax return want to see the originals. Therefore, it is better to take them with you to show them if the need arises. However, only copies should be left with the tax office.
Here we have reviewed the main provisions for the return of income tax when buying a home. Answers to other popular questions can be found on this site in other articles.
If you need personal advice or assistance in filling out the 3-NDFL tax return, feel free to go to ours.
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