When to file a tax deduction. When can I file a tax deduction when buying an apartment? Possible problems and errors

Purchasing residential space requires a large amount of financial resources.

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Most citizens turn to banking organizations to obtain a mortgage to purchase it.

Unfortunately, few buyers are aware of such a benefit as a tax deduction. How can I arrange to receive it? This question is the main topic of the article.

When can I apply?

It is a monetary amount that reduces the tax base in whole or in part.

In other words, this is a refund of the income tax paid, which, in accordance with the Tax Code of the Russian Federation, is equal to thirteen percent.

It can only be obtained by those persons who (compliance with the requirements is mandatory):

• have Russian citizenship;
• have a basis for receiving funds for personal income tax (their list includes the purchase of an apartment);
• are payers of income tax.

You can receive a personal income tax refund only if the purchase of housing was made later than 2018, and the applicant has not previously received a full deduction.

Where?

How to apply for a tax deduction for an apartment? To do this, you can use one of the following methods:

1. Contact the tax authorities located at the place of registration.
2. Contact your place of work.

When contacting the tax service, you must submit a correctly completed declaration, an application addressed to the head of the district tax office and a list of documents.

All this is submitted at the end of the calendar year in which the citizen received the right to a refund of the tax paid.

Consideration of the application and verification of documents for compliance will be carried out within ninety days.

After the end of the desk audit, ten days are given to formulate a decision - positive or negative. If a refusal is issued, it must be given reasons.

As a rule, its reasons are the following:

• the applicant does not pay income tax;
• he had previously exercised his right;
• the package of documents has been assembled incorrectly, some papers are missing or false information has been provided.

The applicant has the right to challenge the decision. If the tax office agrees to refund the funds, they will be transferred to the account whose number is indicated in the application.

The peculiarity of applying to the Federal Tax Service is to receive the full amount in a single transfer.

The second way is to contact your employer. In this case, when drawing up the application, you must indicate the name of the boss.

He is also provided with a completed declaration and documents at any time after receiving the right to return.

Of course, the management at the place of work cannot independently decide on the reimbursement of funds, so it forwards the collected package to the tax service.

They will consider the application within two months.

If a positive decision is made, a notification is sent to the employer:

• he gives it to the accounting employees, who, from the next month or date specified in the document, do not deduct 13% of the income tax from the applicant’s salary;
• consequently, the salary increases by thirteen percent.

Payment of wages excluding personal income tax will be carried out until the amount of the refund reaches what was established by the tax authorities.

For what years?

Can be filed at any time after purchasing a residential property and registering ownership of it.

The last three years before the application are taken into account in the calculations. For example, the purchase was made in 2018, and the citizen applied for a deduction in 2018. This means that the years 2018, 2018 and 2018 will be taken into account.

Is it possible to get it a second time?

A tax refund can only be received a second time if the maximum amount was not spent in full on the first application.

How to apply for a tax deduction for an apartment?

How to apply for a tax deduction when buying an apartment? To do this, it is necessary to at least superficially familiarize yourself with the legislative acts regulating this issue, as well as follow the established procedure.

Procedure

The procedure for applying for the purchase of real estate is as follows:

1. Collection of documents (drafting and applications).
2. Submission of collected papers to the place of work or to the tax authorities at the place of registration.
3. Desk check.
4. Making a decision.
5. Crediting funds to an account or appealing a decision.

Preparation of documents

Particular attention must be paid to preparation, since the tax authorities take their audit seriously.

The package of papers must comply with legal requirements, and the information presented must be factual.

Documents must be submitted in one copy, but it is recommended to prepare the declaration in two versions.

Required list

To get back paid income tax on such a basis as the purchase of real estate for residence, you need to collect the following documents:

1. Photocopy of civil passport – pages with personal information and registration.
2. TIN certificate (photocopy provided).
3. Certificate from the place of work about the applicant’s income. It is issued by the accounting department.
4. Agreement on the purchase of an apartment (photocopy).
5. Certificate of property registration.
6. Check and receipts confirming payment.
7. Statement.
8. Declaration 3-NDFL.

If the purchase of a property in 2018 took place using a mortgage program, then you will additionally need to provide:

• a loan agreement concluded with a banking organization;
• a certificate of payment of interest during the year (issued by a bank employee);
• checks indicating loan repayment.

How much is returned?

13% of the price at which the apartment was purchased is subject to a refund. Since the beginning of 2018, construction and finishing work carried out in it have also been taken into account, but these expenses must be documented.

The maximum is 2 million rubles, therefore, you can return a maximum of 260,000 rubles b.

An exception is taking out a mortgage to purchase an apartment.

Since interest is paid on the loan, the maximum deduction amount is 3 million rubles. Therefore, the applicant can count on a maximum of 390,000 rubles.

What to do next?

After submitting the documents, all that remains is to wait for the audit to be completed and the tax authorities to make a decision.

In accordance with current legislation, three months are allotted for verification of documentation when applying to the Federal Tax Service.

Below you can find simple answers to frequently asked questions about tax deductions for personal income tax (NDFL, that is, personal income tax) and tax refunds.

Mortgage tax refund

Common property

Two ways to receive a deduction

Basics: What is a Tax Refund?

What is the difference between the deduction amount and the tax refund amount?

The amount of deduction and the amount of tax to be refunded are different values. Don't confuse them please. If, for example, in a declaration or application you need to write the amount of a deduction, this is precisely a deduction, and not a refundable tax. A deduction is the amount of income on which you return taxes.

If you are returning taxes, the amount of tax refunded will be equal to 13% of the deduction, rounded to the nearest ruble. For example, when they say that the deduction limit for the purchase of housing is 2 million rubles, this means that the tax limit for refund is 260,000 rubles, that is, 13% of 2 million rubles. When calculating the tax refund, you need to round as follows: if you have 49 kopecks or less, discard them; if you have 50 kopecks or more, increase the amount of rubles by one ruble.

How long does it take to get a tax refund and how will I receive the money?

By law, the tax service has 3 months to review your documents that you submitted for a tax refund, and then a month to transfer the money to you. After checking your documents, the tax service must make a decision on your documents - to approve the tax refund or not to approve. Then, if approved, within a month the amount of refundable taxes should be transferred to your account, the details of which you provided.

Can I get a refund in cash or to another person's account?

Unfortunately no. You will only be able to receive your tax refund in cashless form. To any of your accounts in Russian rubles in any Russian bank (or a Russian subsidiary bank of a foreign bank that is a Russian legal entity).

For example, a “card” to which your salary is transferred is suitable. A card - a bank card - is always linked to some bank account. You need to find out the account number and bank details. So that the inspection can transfer money to you.

You cannot receive a refund on another person's account, even if it is a spouse or family member.

When to apply for a tax refund

At what point does the deduction become eligible and taxes can be returned?

As a rule, in the case of an investment (equity agreement, etc.) in an apartment in a building under construction, the right to deduction occurs when you receive and sign the apartment acceptance certificate. In all other cases, in order to qualify for a deduction, you must wait until you receive a certificate of registration of housing ownership. The right to deduction arises in the year in which you received the deed or certificate and applies to the entire year. That is, if, for example, the document is dated December 31, 2016, you can return taxes for the entire 2016 year.

What should I do if I bought an apartment more than 3 years ago?

Don't worry, you can get a deduction. The limitation exists for the period for which you return taxes, and not for the period that has passed since the purchase or construction of housing. You must file your return within 3 years of paying the taxes you intend to refund. But this does not mean that the period of 3 years applies to the purchase and construction of housing. There is no deadline for purchasing and building housing. For example, you bought an apartment in 2005 and in 2017 you started thinking about getting a tax refund. You will be able to return taxes, but for now only for 2014, 2015, 2016. And then - for subsequent years.

Can the deduction be received only for 3 years?

It is possible that the receipt of the deduction extends over several years. For example, you bought an apartment for 2 million rubles and in total you want to return 260,000 rubles. But every year only 25,000 thousand in taxes are withheld from you. That is, the return will last for 11 years. There is no limit on the number of these years. Including, there is no 3 year limit. That is, you will be able to receive the deduction for an unlimited number of years. The 3 year limit means something else. For example, you bought an apartment in 2005 and only in 2017 began to draw up documents for a tax refund. You will be able to return taxes, but for now only for 2014, 2015, 2016. That is, the last 3 years.

When should you file a tax refund return so as not to be late?

The filing deadline (April 30) exists for those who have a duty (rather than a right) to file a return. Those who submit a declaration (and accompanying documents) only to receive a deduction have the right to do so (submit) on any day of the year. But you need to file a return within 3 years from the date of payment of the taxes that you are going to return.

What documents and where to submit

Which account and in which bank is needed for tax refund?

You will only be able to receive your tax refund in cashless form. To do this, you need an account in Russian rubles in any Russian bank (or a Russian subsidiary bank of a foreign bank that is a Russian legal entity). This may not only be Sberbank. You can receive your taxes refunded, including on your “salary” card. In this case, please do not forget to provide the tax office not only with the card number, but also with the account number to which the card is “linked”.

How many declarations should I submit if I studied and also bought an apartment?

Only one return is submitted for each calendar year. It must include a deduction for the purchase of housing, a deduction for treatment, and everything else for a given calendar year. In the same declaration you must indicate the sale of property, if you are obliged to do so, and so on.

And if I have two employers, do I need to attach two 2-NDFL certificates?

If you submit a declaration only for a tax refund, you are not required to indicate all income in the declaration, and are not required to attach all 2-NDFL certificates. But you will be able to return taxes only on the income that you indicated and confirmed with 2-NDFL certificates. Therefore, it is often beneficial to indicate all income and attach all 2-NDFL certificates.

Do I need to take the documents to the inspectorate, or can I send them by mail?

If you attach to your declaration applications for deductions, 2-NDFL certificates and certificates from the bank about interest paid, they are usually submitted in the original. If you are attaching any other documents, you will generally need to submit either the original document, a notarized copy, or a self-certified copy. When certifying copies yourself, such certification must include the phrase “The copy is correct,” your signature, a transcript of the signature (preferably your full last name, first name, and patronymic) and the date of certification.

The inspection does not return originals, so it is better not to give them back. By law, notarized copies are not made of all documents. Therefore, we recommend making copies yourself, filing the return in person (not by mail), and taking the original documents with you to the tax office. Inspection staff can verify that copies match the originals and put confirmation marks on the copies. As a rule, you can get by with one visit to the inspection if you bring all the documents at once.

I have already submitted documents for deduction. Do I need to submit the same documents next year?

If you have already submitted documents for a deduction, returned part of the taxes and are going to return the rest, you need to submit documents for a deduction again. For the next year you will need to fill out a new declaration and return application and take a new 2-NDFL certificate. But you may not submit the documents that you have already submitted again. That is, if, for example, you have already given the inspection a copy of the apartment purchase and sale agreement, you don’t have to submit it again. At the same time, so that the inspector does not get confused, it is better to remind in the application in free form that I have already submitted such and such documents along with the declaration for such and such a year: a copy of the purchase and sale agreement, and so on.

We paid in cash. What should the payment document be?

In any situation, you need documents confirming payment: cash receipts, receipts, payment orders, bank statements, seller's receipt, and the like (copies). If the money was transferred in cash, including through a safe deposit box, this is a receipt from the seller about receipt of the money. It does not need to be notarized. A safe deposit box rental agreement is useless - it does not prove that the money was transferred.

An exception in which you can do without a receipt: an agreement (for example, a purchase and sale) or another document (for example, a deed of transfer) replaces a receipt when it contains all the elements of a receipt, for example: “at the time of signing the agreement, such and such an amount for such and such the agreement has already been fully received by such and such a citizen.” If there is neither a receipt nor such a document, the only thing that can be done is to find the buyer and take a receipt from him.

Mortgage tax refund

Is it possible to get a deduction for interest on a consumer loan rather than a mortgage?

Unfortunately, the loan must be targeted and intended specifically for the purchase of housing. That is, the loan agreement must indicate that the loan is intended for the purchase of housing. Even if you actually spent the loan funds on the purchase or construction of housing, but this is not indicated in the contract, you will not be able to receive a deduction.

If I want to return taxes on both the cost of the apartment and the mortgage, do I need to file two returns in one year?

In one calendar year, as a rule, one declaration is submitted, and everything is included in it - both the costs of purchasing (or building) housing and the costs of paying interest on the mortgage. You must have one package of documents for one calendar year. In the case of a mortgage, you just need to add some interest documents to it.

What to do if the loan was for a larger amount than the amount in the home purchase agreement?

If you had a mortgage loan for a larger amount than the amount in the purchase agreement (or other agreement, for example, shared participation) of housing? In such a situation, unfortunately, most likely, you will be given a deduction only for part of the interest paid on the loan. Because it follows from your agreement that you used only part of the loan to pay for housing. And only for this part will a deduction be provided. For example, your loan was 2 million rubles. And according to the agreement, you bought an apartment for 1 million rubles. You paid 300,000 rubles in mortgage interest per year. But the deduction will be provided only for half of this interest (half is obtained by dividing 1 million rubles by 2 million rubles). If you have such a situation, in the declaration you need to indicate only the corresponding part of the interest on the loan.

Is it possible to immediately receive a refund on both the cost of housing and the interest on the mortgage?

Can. But you are always limited by the taxes that were actually withheld from you. This will be clearer with examples.

Example 1. You purchased a home in 2015 for 1.5 million rubles and paid interest on the mortgage for 2015 for 1.5 million rubles. In total, you are claiming a refund of 13% of 3 million rubles (1.5 million + 1.5 million), which is 390,000 rubles. In 2015, more than 390 thousand rubles of taxes were withheld from you. Therefore, you immediately return the amount for 2015 both for the cost of housing and for interest on the mortgage - all 390,000 rubles.

Example 2. The purchase of housing and mortgage interest are the same as in example 1. But for 2015, only 100,000 rubles of taxes were withheld from you. Your entire refund (100,000 rubles) is based on the cost of housing. And the next year transferred (1) part of the refund on the costs of purchasing a home and (2) the entire refund on the mortgage. The procedure for obtaining a deduction is that first a deduction is provided for the purchase (or construction) costs, without interest on the mortgage. And then on mortgage interest. This order, however, does not change the results, that is, rearranging the terms does not change the sum.

Is it possible to get a deduction for a new loan by refinancing (when refinancing)?

Can. Deductions are also provided for a new loan with which you refinanced an “old” mortgage loan. If the terms of the new loan agreement describe that the new loan is provided specifically to refinance the “old” one.

Is it necessary to indicate mortgage interest in the declaration?

No, it is not necessary to indicate percentages in the declaration and attach documents to them, if this does not change the results yet. If you are currently limited by the taxes that were actually withheld from you. This will be clearer with an example. For example, you purchased housing in 2015 for 1.5 million rubles and paid interest on the mortgage for 2015 for 1.5 million rubles. In total, you are claiming a refund of 13% of 3 million rubles (1.5 million + 1.5 million), which is 390,000 rubles. For 2015, only 100,000 rubles of taxes were withheld from you. Your entire refund for 2015 (100,000 rubles) is based on the cost of housing. And the next year transferred (1) part of the refund on the costs of purchasing a home and (2) the entire refund on the mortgage. The procedure for obtaining a deduction is that first a deduction is provided for the purchase (or construction) costs, without interest on the mortgage. And then on mortgage interest. This order, however, does not change the results, that is, rearranging the terms does not change the sum.

Common property

Is it possible to get a deduction for a minor child?

If the purchased housing is in common shared ownership of an adult and his minor child, the adult has the right to receive a refund, including the child’s share. When submitting documents, the parent must indicate in the declaration everything as if the shares (including the child’s share) belonged to the parent. In this case, as a rule, it is necessary to attach copies of certificates of registration of the right to housing for both the child and the adult. And a copy of the child's birth certificate.

Can I get a deduction if the housing is registered in the name of my spouse?

You can. The fact is that if you purchased housing while in a registered marriage, in fact, the housing is jointly owned by the spouses. Despite the fact that it is registered in the name of one of the spouses. Therefore, as in the case of joint property, spouses can receive the deduction together.

Is it possible to re-submit an agreement (application) for the distribution of deductions?

A repeated agreement (application) on the distribution of deductions, as a rule, is not submitted. Most often, you cannot change the proportions in which you distributed the deduction by your agreement (application), and the agreement (application) is made once and for all. And it also applies to mortgage interest, if you also receive a deduction for mortgage interest. That is, the interest paid on the mortgage is divided in the same proportions as the cost of housing.

Is it necessary to make an agreement (statement) on the distribution of deductions in case of joint ownership?

If your right to a deduction came before 2014 (and you receive a deduction according to the old rules), in the case of common joint property, it is necessary to make an agreement on the distribution of the deduction. Each of the owners indicates in the declaration his (as distributed) part of the expenses.

If you have the right to a deduction starting from 2014, including 2014 (and you receive a deduction according to the new rules), the agreement is usually made if the cost of housing is less than 4 million rubles. If the cost is 4 million rubles or more than 4 million rubles, the amount of deduction for each owner in any case is 2 million rubles, so no agreement is made.

We submit documents immediately 2 or 3 years in advance

If I want to return taxes for several years, how many returns should I file?

If you want a tax refund for more than one year, you will need to file not just one return, but one return for each year for which you want a tax refund. Even if the return is made, for example, for the same apartment (in all declarations). For example, you bought an apartment in 2014 and want to return taxes for 2014 and 2015. You need to submit two sets of documents. Each package includes a separate declaration.

If I file returns for several years at once, how do I report deductions received in the past?

First you need to figure out whether your situation is one in which pensioners carry over the deduction to previous years. Pensioners, unlike others, have this right. For example, you bought (and registered ownership of) an apartment in 2013. You became eligible for the deduction in 2013. If you are not a pensioner, you have the right to submit documents for 2013 and the years after it. If you are a pensioner (including a working person), you have the right to submit documents for 2013 and years not only after 2013, but also before 2013. The paragraphs below describe these two situations - without carrying forward the deduction and with carrying forward the deduction to the past.

No carryback of deductions. The declaration contains questions about what deductions were received in previous years and what the remaining deductions are after that. This can be seen on a special declaration sheet. For example, in the declaration for 2012 or 2013 this is “Sheet I”. Therefore, if, for example, you received a deduction using the declaration for 2013, in the declaration for 2014 you will need to indicate how much of the deduction was received on the declaration for 2013 and what the remainder of the deduction is after that. But what if you fill out declarations at the same time, for example, for 2013 and 2014? If you simultaneously fill out declarations for 2013 and 2014, strictly speaking, you have not yet received a deduction for 2013, but are only applying for it. But we recommend that in the 2014 declaration you indicate what you declared (but have not yet received) in the 2013 declaration as received in the past. And so on - in the declaration for 2015 what was stated in the declaration for 2013 and 2014. Inspections prefer to see declarations in this form.

With the transfer of deductions to the past. First you need to fill out a declaration for the year in which the deduction occurred. Then a year before. Moreover, when you fill out a declaration for the year before the year in which the deduction occurred, you must transfer the balances from the future (and not from the past, as the declaration questions say). The return only asks questions about how much deduction was received in the past and what the remaining deduction is after that. But you need to indicate in these questions deductions and balances from the future, not last year.

Do I need to attach the same documents several times?

Typically not necessary. If you submit documents for several years at once, some documents in each of the packages of documents (for different years) will be the same. For example, a contract for the sale and purchase of an apartment. As a rule, it is enough to attach a copy of such a document once. To one of the declarations. And in the application for other years, write in free form, so that there is no confusion in the inspection, that “such and such documents (listing these documents) have already been submitted along with the declaration for such and such a year.”

Two ways to receive a deduction

What is the difference between receiving a deduction through the inspection and from the employer?

The right to deduction, as a rule, arises from the year in which the housing was registered: by the date of the act of transfer of the apartment for an investment agreement (equity participation, etc.) in an apartment under construction or by the date of the certificate of registration of ownership for other cases. The right applies to the entire year, that is, you have the right to return taxes for the entire year. If your right to a deduction arises, for example, in 2015, by law you will be able to submit documents to the tax office only after the end of 2015.

You can receive a deduction without waiting for the end of the year from your employer. To receive a deduction from your employer, you need to provide the employer (if you have several of them, one of your choice) with an application and notification received from the tax office. This notification serves as confirmation to your employer that you are indeed eligible for the deduction. After receiving the notice, the employer must pay you all income, without withholding tax, until the end of the calendar year (then, the next calendar year you will need to submit a new notice again).

What documents must be submitted to the tax office to receive this notice can be read on our Tax website in the “Useful” section on the “Documents for deduction” page.

The disadvantage of receiving a deduction from your employer is that you will not return all taxes for the year unless you bring the appropriate paperwork to your employer at the very beginning of the year. If you bring documents to the employer, for example, in June, then the employer will not withhold taxes from you from June to December inclusive (the calendar year in which you provide the necessary papers). And by receiving a deduction from the tax office at the end of the year, you will be able to return (receive) the entire amount of taxes for the (past) calendar year.

Is it possible to receive a deduction both through the inspectorate and through the employer?

Can. For example, you purchased an apartment in 2016. After the end of 2016, for example in February 2017, you can submit two packages of documents to the inspection: documents for the deduction for 2016, requested from the inspection, and documents for the deduction, which you will request from the employer in 2017 during 2017.

Formally, these will be two different packages of documents. But you have the right not to provide the inspection with the same document twice. Therefore, documents that are already in one package do not need to be attached to another. In the application to the inspectorate for a deduction through the employer, you must enter the amount of the deduction without the part of the deduction that you are claiming according to the declaration. For example, in total you are claiming a deduction of 2 million rubles. According to the declaration, your total (deduction) is 1.2 million rubles. In the application to the inspectorate for a deduction through the employer, you must indicate 800 thousand rubles (2 million rubles minus 1.2 million rubles).

Miscellaneous tax refunds for home purchases and mortgages

Is it possible to get a deduction for repairs and construction materials?

The deduction is provided not only for the cost of purchasing a home, but also for the cost of purchasing construction and finishing materials and the cost of finishing work. Moreover, such finishing costs (both work and materials) are also limited by the deduction limit. That is, the deduction limit (currently the limit is 2 million rubles) applies to purchase and finishing costs in total. In order to receive a deduction for finishing, the contract must indicate that the construction is not completed and the housing is transferred without finishing.

The deduction is provided, for example, for plastering, painting, glass, joinery, carpentry, wall cladding and flooring work. To receive a deduction, the following documents must be attached to the declaration - copies of the agreement and payment documents (payment) for finishing work, copies of sales and cash receipts for the purchase of finishing materials. No deduction is provided for expenses for redevelopment, purchase of plumbing fixtures, or purchase of construction tools.

Where can I get the amounts of deductions received for previous years?

Unfortunately, if you have been receiving a deduction for more than a year (for example, you have already filed a declaration in the past), you need to include in the declaration the deduction amounts received in the past and the amount of the remaining deduction. You need to know these values. It is best to look at these values ​​​​in the corresponding lines of previous declarations (if deductions were actually provided in the amount requested on the declaration). The question tips in our return program on our website will explain in detail which lines. If the previous declarations have not been preserved, these values ​​can be found out at your tax office. Deductions are not the same as tax refunds. Refunded taxes are usually 13% of the deduction, rounded to the nearest ruble.

If you can’t find your previous declarations or find out these values ​​from your inspection, you can look at your 2-NDFL certificates for previous years and get the deduction values ​​from them. If the deduction was provided to you for the full amount of your taxable income for the year, then the deduction provided to you will be equal to the amount of your tax base (otherwise known as taxable income). And, accordingly, this figure can be obtained from section 5 of the 2-NDFL certificate. If you subtract the provided deductions from the total deduction amount for all years (for example, this may be 2 million rubles), you will receive the remainder of the deduction.

If you have received a tax refund in the past by filing returns on our website, deductions from past returns and balances will automatically be transferred to the return you are filing. This will make it much easier for you to fill out.

Is it possible to get a deduction if part of the cost of housing was paid with maternity capital?

If part of the cost of housing was paid by maternity capital, you can receive a deduction only for that part of the cost of housing that was not paid by maternity capital. For example, you paid 1 million rubles for an apartment. Of these, you paid 200 thousand rubles using maternity capital. In this case, you will be able to receive a deduction only in the amount of 800 thousand rubles. That is, you can return 13% of 800 thousand rubles.

When filling out a tax return, in our program for filling out a declaration, you will need to indicate only 800 thousand rubles in the question about expenses for an apartment. And the amount of maternity capital itself is not separately indicated anywhere in the program (and in the declaration).

Can I receive a deduction again if I already received a deduction before 2001?

If you already received a deduction before 2001 and received the full deduction before January 1, 2001, you can receive the deduction again. On this occasion, there is a special letter from the Ministry of Taxes and Taxes dated March 22, 2002 No. SA-6-04/341.

The process of receiving a deduction (and documents) is no different (from the process if you had not previously received a deduction). And the fact that you previously received a deduction is not indicated anywhere in your deduction documents. If you don't remember exactly when you received your deduction or whether you received it in full, you can simply try to file and hope that your situation meets the IRS's requirements.

Is it possible to receive a deduction if the home is sold?

Can. If you bought housing (for example, an apartment) and then sold it, you can receive a deduction in the same way as if the housing remained your property. If you started receiving deductions, you still have the balance of the deduction, and you sell the home, you do not lose the right to continue to receive the balance of the deduction.

What will be the deduction if I indicated one price in the contract, but actually paid more?

Sometimes it happens that the purchase and sale agreement for an apartment (house, etc.) indicates one price for the apartment, for example, 1 million rubles, but in fact a larger amount was paid, for example, 2 million rubles. For example, the seller insists on this. In such a situation, you can try to indicate the amount of 2 million rubles in the declaration (and all return documents). But at the same time, you need to be prepared for such a result - the inspection will only take into account a lower figure. And it will provide a deduction, in our example, only in the amount of 1 million rubles, unfortunately. Most likely, you will not be forced to redo the declaration and other documents, but they will pay you a smaller amount.

The same downward adjustment will most likely be made for interest repayments. Let’s say in our example (1 million rubles and 2 million rubles) you took the entire amount (2 million rubles) “as a mortgage”. The inspector may only give you a deduction of half the mortgage interest. Since it follows from the agreement that you spent only half of the mortgage amount on housing. The rest is for something else.

I am an individual entrepreneur using the simplified tax system and still receive a salary. Can I get a deduction?

You can. You need to submit a separate report under the simplified tax system, which does not indicate the deduction. And a separate package of documents for deduction, which does not indicate entrepreneurial activity. Our program is not for reporting on business activities according to the simplified tax system. But you, of course, can get a deduction using our program. The only nuance of your declaration is that you need to indicate at the “Data” stage that you are an individual entrepreneur.

Is it possible to get a deduction for a land plot?

It is possible only if there is a residential building on this site for which a certificate of registration of title has been obtained. Then you can receive a deduction for both the house and the plot. If you have purchased a plot and are building a house, you need to wait until you receive a certificate of registration of title to the house. At this moment, you will have the right to deduct both the costs of purchasing a plot and the costs of building a house.

Can I get a deduction when purchasing from a relative or family member?

The deduction, unfortunately, is not provided when purchasing housing (for example, an apartment) from such close relatives and family members - spouse, parent (or parents), children, brother or sister. If housing was purchased from other relatives, obtaining a deduction is usually possible. For example, obtaining a deduction is possible when purchasing from a grandmother or grandfather, as well as when purchasing by a spouse from such relatives of the spouse - sister, brother, grandparents.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

Today we are interested in the deadline for filing an income tax return. And not only him. It is also important to know what documents are needed in a particular case. After all, without a specific list, you will simply be denied a deduction. In principle, as practice shows, there are no particular difficulties with this process. It's enough just to prepare for it. And of course, meet the deadlines established by law. This is not as difficult as it might seem at first glance. The main thing is to keep in mind that there are generally accepted documents for all cases, and there are those that are required for specific situations. And it is precisely the study of all this that you and I have to do.

Passport

The deadline for filing your income tax return is, of course, important. But first, you should know what documents may be required in a particular case. It's no secret that the absence of even one "paper" can lead to the tax authorities refusing a deduction.

So, the first thing that is required from the taxpayer is an identity card. In our case, this is a passport. You can try to present any other similar document (for example, a driver’s license), but most likely this option will not work. They will refuse to accept your documents.

If you are a legal entity, you will have to provide details of your registration. This is nothing new when it comes to income tax returns. These are the rules. You will need copies of your documents. Passport or details are not so important anymore. But don't forget to take the original.

According to the application

What's next? Now, of course, we should not forget that income tax refunds for medical services, education and for other reasons are mandatory only at the request of the taxpayer. This means that we will have to write a statement of the established form to solve our today’s problem.

Please note that your application requires you to provide your bank details. It is with their help that you will have to transfer funds for your own expenses for one reason or another. The application does not cause any problems. In this case, you only need the original of this document. No copies, even if they are certified. Otherwise, income tax cannot be refunded.

Reporting

The next important point for us is preparing a tax return. It is precisely this that is necessary for applying to the tax authorities to pay certain contributions, and for receiving certain deductions.

The declaration must be submitted to the tax office in one copy, and in the original. No copies, not even certified ones. Such a document will simply not be accepted from you. How to fill out an income tax return? It's very simple.

Special programs that generate declarations for reporting will come to the rescue. Form 3-NDFL will be required. You need to enter data on expenses and income into it, and then click on the “Generate” button. There is nothing difficult or special about it. It is enough to look at the fields in the program once to understand what to write down and where. In addition, here you can see the comments and signatures of the items you need. The tips will definitely make the process of submitting Form 3-NDFL for reporting easier.

2-NDFL

What else is absolutely necessary for all cases? Here you will have to take another certificate. It is called 2-NDFL. Or, as it may also be called, a document on the income of individuals. More precisely, about wages.

Where can I get it? From your employer. If you independently carry out this or that activity, you will have to use a specialized program to generate a certificate. The same one where you created 3-NDFL. Most often, it is the employer who must issue you this form as soon as possible. This is the most common option.

In what form does the tax office accept this document? A return is possible only when the 2-NDFL is original. And nothing more. Copies are not accepted at all times, even certified ones. Such rules have been established in Russia. In principle, you can try to provide a certified copy, but it is unlikely that they will accept it from you.

Deadlines

But what is the deadline for filing your income tax refund? We have more or less sorted out the documents. Now that they are known (even though only the main ones for now), it’s worth worrying about being able to meet the deadline.

In general, you have the right to issue a refund at any time. But the period is limited. The thing is that citizens have the right to make a tax deduction for the last 3 years. According to modern rules, you will have to meet the established deadlines - during the tax reporting period. In other words, until April 30.

The deadline for filing your income tax refund is now clear. It is also important to note that your application with all documents will take some time to be considered. How many? About a month or two. Afterwards you will receive a response with a refusal of the deduction or with its approval. In the first case, pay attention to the comment - most likely, there you will see the reason for the rejection of the request. You can fix everything and try your luck again. The deduction funds are returned to citizens approximately 2-3 months after submitting an application with a declaration to the tax authorities.

Medicine

Now a few special cases. You can return money for various reasons. For example, many are undergoing treatment and want to receive a deduction. It's possible. tax for medical services is a fairly common scenario that occurs among citizens in one case or another. What may be required in addition to the documents already listed?

First, decide what exactly you are deducting for. If for medications, a payment document and a prescription for the medicine are required. Sometimes they also require a doctor’s certificate.

Secondly, when it comes to treatment and some direct services, everything is much more complicated. You need to take a copy of the medical institution’s license, as well as an agreement with the organization for the provision of paid services. Please also attach all payment documents - checks and payment receipts. Basically, that's all.

Insurance

Another scenario is the return of funds for voluntary health insurance. The above list of required documents in this case will be supplemented with only a few papers.

Which ones exactly? You need an agreement with the insurance company, its license, as well as all the payment documents that only you have. Of course, we are talking exclusively about those related to the insurance company.

Mortgage and apartments

Mortgages are now common in Russia. In this case, there is a refund of income tax. True, you will have to prepare a lot. The list of required documents is being supplemented quite seriously. Although getting all the documents is not so difficult.

If you just bought an apartment, then you need to attach a certificate of ownership, a purchase and sale agreement, checks and payment slips. It is also necessary to include acts of acceptance and transfer of real estate, and an agreement for participation in shared construction (in some cases). Some tax authorities require This is illegal, but it is better to bring them right away. You can get it at the housing office.

When it comes to a mortgage, you will have to supplement the already listed list with just a few documents. You will need to attach certificates of payment of interest on the mortgage, as well as an agreement with the bank (loan agreement). Practice shows that no problems arise with this.

Pensioners

This also applies to pensioners. True, it all depends on what exactly you are deducting for. Collect a complete list of documents for a particular case, and then attach some special certificates.

Which? Here you will need (a copy), as well as all documents that confirm your benefits. For example, certificates of disability. If you were in the military, then your military ID will also come in handy. This is all.

When purchasing a residential property, a certain category of buyers acquires the right to receive a tax deduction. It represents a refund of 13% of the price paid. However, the implementation of this procedure involves preparing a certain set of documents and submitting an application to the tax authorities. It is important to consider the deadlines that are observed when applying for a deduction.

Deadlines for filing an application for a tax refund

The taxpayer has the right to receive the paid 13% of the cost of housing. However, the timing of applying to the Federal Tax Service should be taken into account. There are several rules for determining:

• the application is advisable only after the end of the calendar year in which the purchase and sale transaction of a residential property was completed. The rule is valid in general, but there are exceptions;
• It is not necessary to contact the tax service until a certain date next year. There is a misconception that this is the period set for filing 3-NDFL, but this is not so. The applicant has the right to submit a declaration throughout the year;
• Personal income tax is reimbursed only for the last 3 years. The exception is the filing of a declaration by pensioners;
• receiving a property deduction has no statute of limitations. This means that the interested person has the right to submit a declaration in 15, 20, etc. years after the transaction. At the same time, do not forget about the compensation period (last 3 years).

Have a question or need legal help? Take advantage of a free consultation:

The listed rules are general. There are some nuances to the procedure when applying.
If the applicant did not know about the existence of the right to issue a tax deduction, at any time when he became aware of this, he has the right to submit documents to the Federal Tax Service office.

Through the employer

In other cases, the period for applying for the collection of amounts due begins only after the end of the calendar year in which the transaction was concluded. When applying through an employer, not only the procedure, but also the timing of payment of funds changes.

The main difference is that you can apply for a deduction through your employer without waiting for the end of the year.

To do this, you must follow a certain sequence of actions:

1. Drawing up an application for a deduction and submitting it to the Federal Tax Service.
2. Preparation and submission of copies and originals of payment papers to verify the implementation of the transaction.
3. Waiting period of 30 days for verification of submitted documents.
4. Obtaining permission for registration from the tax service.
5. Submitting the received document to the appropriate department of the employer.

After this, the person concerned will be gradually given a deduction through no salary deductions. The peculiarity of the procedure for compensation through the employer is that an appeal to the Federal Tax Service is possible during the period of time when the transaction is concluded.

Through the tax office

The general deadlines apply when applying for deductions through the Federal Tax Service branch. However, the procedure for its registration is different. The interested party acts according to the step-by-step instructions:

1. Fills out the 3-NDFL declaration.
2. Collects and submits copies and originals of payment documents and income papers to the Federal Tax Service.
3. Prepares an application for reimbursement.
4. Waits for a specified period of time.
5. Receives a deduction.

It is important to indicate the method of transferring funds. The delivery times vary:

• to a bank card about 3 months. In this case, the recipient's account number is indicated. This should not be confused with the card number, as these are different combinations of numbers.
• about 4 per savings book.

The peculiarity of receiving payment through the tax office is that it becomes possible to apply only the next year after the conclusion of the transaction.

Online

For holders of an electronic digital signature and a personal account on the Federal Tax Service website, it is possible to submit a declaration online. Deadlines and registration rules remain standard. If the taxpayer has both, he should act according to the instructions:

1. Login to the Federal Tax Service website and account.
2. Selecting the item “Tax on personal income”.
3. Select an item from those offered by the system: download a program to create a declaration, send, fill out, etc. if it is necessary to create a new 3-NDFL, select the appropriate item.
4. Filling out all the data required by the system.
5. Sending the finished document.
6. Sending the documents required for registration of the deduction.

After this, the taxpayer can track the status of the application in his personal account. After sending, you must go to the tax office to present the original documents.

Possible problems and errors

In order not to increase the waiting period for receiving a deduction, common mistakes made by taxpayers should be eliminated:

• submission of an incomplete package of documents;
• errors in filling out the application;
• incorrect indication of amounts or other data;
• submission of the declaration in the wrong form;
• lack of precise indication of the object of taxation;
• typos, grammatical and other errors.

As a result, in order to receive a tax deduction for the purchase of an apartment, you must submit a 3-NDFL declaration. The deadline for filing a tax claim is not limited by statute of limitations. The waiting period is 3-4 months, but increases if mistakes are made.

Attention! Due to recent changes in legislation, the information in this article may be out of date. However, each situation is individual.

To resolve your issue, fill out the following form or call the numbers listed on the website, and our lawyers will advise you for free!

Many home buyers are understandably interested in the timing of tax refunds for 2016 when purchasing an apartment. We present them in our consultation, and also debunk the popular myth about the 3-year rule.

What is the period for applying for a deduction when buying an apartment?

In our opinion, one of the main myths that circulates among our population concerns the statute of limitations for tax refunds when purchasing an apartment. So: there is NO deadline for filing 3-NDFL when buying an apartment!

In domestic legislation there was not, is not and, most likely, there will not be such a rule that would establish a statute of limitations for personal income tax compensation when purchasing an apartment.

Let's explain: The validity period of the tax deduction when purchasing an apartment is not limited by law. Since the right to a property deduction for the purchase of a home can only be exercised once in a lifetime, the corresponding purchase and sale transaction can occur at any time. After signing all the documents and registering the property rights to housing with Rosreestr, the deadline for filing a tax deduction when purchasing an apartment is set by the buyer himself. That is, you can submit a package of documents for personal income tax compensation at any time after purchasing a home. At least decades later.

EXAMPLE

In 2017, Shirokova submitted a 3-NDFL declaration to her tax office to receive a deduction, along with the attached documents for the apartment she purchased 6 years ago. The budget will only be able to reimburse her for the personal income tax transferred to the treasury by her tax agent in 2014, 2015 and 2016.

The problem is that many people confuse the statute of limitations for returning personal income tax when buying an apartment, which is not established by law, with the fact that income tax from the budget can only be returned for a maximum of 3 years that precede the year of filing the 3-NDFL return.

That is, ideally, the payer should select the last 1 to 3 years for which the budget received tax from his official white salary. This gives the Federal Tax Service the basis for paying a tax deduction when purchasing an apartment. The deadlines for filing a declaration in form 3-NDFL do not matter, but they must fall in the year that comes before the selected period with a white salary.

Moreover: when housing costs less than 2,000,000 rubles, it is impossible to use the deduction to the maximum for objective reasons. In this case, you can get the amount when purchasing your next home. So: the statute of limitations for property deductions when purchasing apartment No. 2 is also not established. You can declare it in your next declaration at any time later.

Often, salary income and the tax on it are not enough to immediately return the entire due amount of personal income tax (RUB 260,000 or less) by filing an initial declaration. In this case, in subsequent years, 3-NDFL is submitted to the inspectorate again for deduction. The deadline for filing a tax refund when purchasing an apartment in this situation has also not been established.

The role of white salary

Of course, the so-called statute of limitations for deductions for the purchase of an apartment may only be of interest to those who receive an official white salary and, in general, by law, have the right to a property deduction.

In other cases, when purchasing housing, you can make a refund of income tax on time when purchasing an apartment only through official employment and at least 1 year of work in this status. Provided that the tax agent (employer) in good faith transferred income tax from the salary of the home purchaser.

What is the period for returning personal income tax when buying an apartment?

No one can give you specific deadlines for tax refund when buying an apartment, since tax legislation does not establish strict limits.

Thus, the tax deduction period for 2016 when purchasing an apartment can be a maximum of 4 months. Because the deadline for paying income tax when buying an apartment consists of:

• the period for conducting a desk audit of your declaration and the documents attached to it is a maximum of 3 months (clause 2 of article 88 of the Tax Code of the Russian Federation);
• plus 1 month the law gives directly for a tax refund.

Practice shows that tax authorities check documents quite quickly. In this regard, the period for payment (refund) of tax when purchasing an apartment is usually much shorter than the 4 months that we mentioned earlier.

In practice, the deadline for tax refund when buying an apartment depends on how carefully the inspector will study your 3-NDFL, the indicators stated in it and compare them with the attached documents. If errors, contradictions and other inaccuracies are identified, the period for transferring the tax refund when purchasing an apartment will become noticeably longer.

Since the period for consideration of a tax deduction when purchasing an apartment directly depends on the quality of filling out the 3-NDFL declaration and the documents attached to it, we recommend filing it in two ways:

1. Online in the individual’s personal account on the official website of the Federal Tax Service www.nalog.ru.
2. With the help of the Federal Tax Service program “Declaration 2016”.

As a general rule, the terms for returning deductions when purchasing an apartment through the employer’s accounting department are somewhat faster than through the tax office at the place of residence.