Filing a tax return. Tax deduction when buying an apartment: when to submit documents. Standard tax deductions
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 ownership of housing. 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 with not only the card number, but also 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 money was transferred in cash, including through a safe deposit box, this is a receipt from the seller about receipt of 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 provided with 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 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 sets 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, receiving 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.
When can you get a deduction?
You can only get it once in a lifetime and only for one piece of real estate. It does not matter when the property was purchased. To receive a deduction, it is necessary that the citizen’s documents for housing (contracts, checks, receipts, etc.) show that he was on the territory of the Russian Federation built residential building or on the territory of the Russian Federation acquired:
(or) residential building, apartment, room, share in them;
(or) a plot of land on which a residential building is located or which is intended for housing construction.
(!) When purchasing a plot of land with a house, one deduction is provided for the entire purchase (Letter of the Federal Tax Service of Russia dated June 27, 2011 N ED-3-3/2168; Letter of the Ministry of Finance of Russia dated November 2, 2011 N 03-04-05/7-850) .
(!)
A deduction can also be provided when exchanging housing (Letter of the Ministry of Finance of Russia dated August 19, 2011 N 03-04-08/4-150).
(!)
The deduction is not allowed if housing was purchased from an interdependent person (Article 20 of the Tax Code of the Russian Federation), for example, from a spouse, parent, child (including adopted child), sister, brother, guardian (trustee), ward (Article 2 of the Family Code of the Russian Federation; Letter from the Ministry of Finance Russia dated 04.08.2011 N 03-02-08/86), or if housing was purchased using maternity capital and subsidies (other payments received from budgets of all levels).
What documents for housing must be in order to receive a deduction?
Depending on what kind of housing was purchased, you will need:
- upon purchase in a house under construction apartments, rooms, shares in them:
(or) agreement on the purchase of housing (rights to it) and the act of transfer of housing;
(or) certificate of ownership;
- upon purchase in a finished house apartments, rooms, shares in them - a certificate of ownership of the property;
- at construction/purchase of a residential building(shares in it) - certificate of ownership of the house (shares in it), including unfinished ones;
- upon purchase land plots- certificate of ownership of both land and residential building.
In any case, you will need payment documents confirming the costs of purchasing housing and paying interest on housing loans (bank statements, receipts for receipt orders, sales and cash receipts, etc.). The payer must indicate in them the one who claims the deduction (Letters of the Ministry of Finance of Russia dated 04/29/2010 N 03-04-05/9-240, dated 05/19/2011 N 03-04-05/7-364) (except for cases when housing is purchased into joint ownership by spouses (Letter of the Ministry of Finance of Russia dated 07/08/2010 N 03-04-05/7-384)).
What amount can be returned using the deduction?
The maximum you can return is 260 thousand rubles. (if there was no mortgage loan). The specific value is calculated as 13% of the property deduction amount. It folds:
- from confirmed expenses for the construction and/or purchase of housing (land). That is, you must have contracts and/or payment documents - checks, receipts, invoices, etc., which confirm that you actually spent money on the purchase of housing and its improvement. In addition, when purchasing without finishing(which must be specified in the contract) (Letter of the Ministry of Finance of Russia dated March 25, 2011 N 03-04-05/9-190) apartments, rooms, shares in them, the deduction amount also includes confirmed expenses for finishing work and materials, design estimates finishing documentation. At construction at home or purchasing an unfinished at home, the deduction amount includes the costs of preparing design estimates, construction and finishing materials, work, services, as well as connecting to communications (gas, water, etc.). Taking into account all expenses, the deduction amount cannot exceed 2 million rubles.(hence the amount of 260 thousand rubles is formed: 2 million rubles x 13%);
- from the interest paid on the target housing loan (loan) and the loan provided by the bank for refinancing the target, if any. There is no limit on the amount of interest to deduct. In other words, how much interest you paid on the loan(s), you can claim a deduction for that amount (loan interest x 13%).
Thus, if no money was provided on credit for the purchase of housing, then for an apartment, for example, for 2 million rubles. it will be possible to return 260 thousand rubles. (2 million rubles x 13%), for an apartment for 3 million rubles. and more - also 260 thousand rubles.
Other expenses, including those associated with obtaining a loan (registration and registration of property rights, insurance of the property, commissions to the bank for maintaining an account, etc.), are not taken into account when determining the amount of the deduction (Letters of the Ministry of Finance of Russia dated April 27, 2010 N 03-04- 05/9-226, dated 03/16/2011 N 03-04-05/7-150).
Note
If the certificate of ownership (deed of transfer of constructed housing) indicates the date from January 1, 2003 to January 1, 2008, then the maximum deduction that can be received is 1 million rubles. (Subclause 2, clause 1, Article 220 of the Tax Code of the Russian Federation (as amended, valid until 01/01/2008); Letter of the Ministry of Finance of Russia dated 07/19/2010 N 03-04-05/9-403), if the date is indicated before January 1, 2003 . - 600 thousand rubles. (Subparagraph 2, paragraph 1, Article 220 of the Tax Code of the Russian Federation (as amended, valid until 01/01/2003)).
What deduction is allowed if housing is purchased for several people?
In this case, the deduction amount is determined as follows:
(If) housing purchased in shared ownership, then the deduction in the above amount is distributed among the owners in proportion to their shares (Letter of the Ministry of Finance of Russia dated November 2, 2011 N 03-04-05/7-844). If housing was purchased in shared ownership by a parent and a minor child, then the parent can receive a deduction for both himself and his child (Letter of the Ministry of Finance of Russia dated November 7, 2011 N 03-04-05/5-868). What kind of ownership the housing was acquired in and what the owner’s share in the case of shared ownership is indicated in the certificate of ownership;
(If) housing purchased into joint ownership, then the deduction is distributed between the owners (spouses) at their request. The shares in which they decided to receive a deduction are indicated in the application for deduction signed by both spouses (Letter of the Ministry of Finance of Russia dated March 29, 2011 N 03-04-05/9-197).
The deduction for interest paid on the loan is distributed similarly (Letter of the Ministry of Finance of Russia dated September 1, 2010 N 03-04-05/6-512).
Where to go to get a deduction
There are two options:
(or) to the tax office at the place of residence (Clause 2 of Article 220, paragraph 2 of Article 78 of the Tax Code of the Russian Federation). Paid through the tax office previously from the employee's income. And if the tax paid is not enough to use the deduction in full, then the deduction can be provided in subsequent years (for the tax that by that time will have already been paid to the budget);
(or) to the accounting department of your employer (Clause 3 of Article 220 of the Tax Code of the Russian Federation; Article 20 of the Labor Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated June 30, 2011 N 03-04-06/3-157). When providing a property deduction, the employer does not withhold personal income tax from subsequent income of the employee, and he receives the entire accrued salary in his hands. But before you go to the accounting department to obtain a deduction, you need to receive from your tax office a notification confirming the right to a property deduction, which is issued for a specific employer.
(!)
If you work under a civil contract, then you will not be able to receive a deduction from your customer (employer).
(!)
Apply for deduction to inspection It is more profitable in the case when the full package of documents for deduction was collected by the end of the year.
Advice
If the right to social (Clause 1 of Article 219 of the Tax Code of the Russian Federation) and property deductions arose in the same year, and income for this year does not exceed 2 million rubles, then it is better to contact the inspectorate for a property deduction. After all, when receiving it from the employer, the employee will return the entire personal income tax and lose the right to claim a social deduction, and this deduction cannot be transferred to subsequent years (Letter of the Federal Tax Service of Russia dated 04/06/2011 N KE-4-3/5392@).
We go for a deduction to the employer
How to receive a notice of the right to deduction from the tax office
The tax office must issue a notification confirming the right to deduction within 30 calendar days from the day the citizen submits to the inspectorate in person:
- copies and originals of documents for housing (indicated at the beginning of the article);
- an application to confirm the right to a property deduction (Clause 3 of Article 220 of the Tax Code of the Russian Federation), which can be drawn up as follows.
tel. 430-43-00, TIN 772901631770,
passport series 45 05 N 123654,
issued by TP Federal Migration Service No. 62 of Moscow on November 23, 2010
Application for confirmation of the right to a property tax deduction
In accordance with paragraphs. 2 clause 1, clause 3 art. 220 of the Tax Code of the Russian Federation, I ask you to confirm my right to a property tax deduction in the amount of 2 million rubles. according to income in 2012 in connection with the purchase of an apartment located at the address: Moscow, st. Nikulinskaya, 31, apt. 229, and provide me with a notice confirming the right to a property tax deduction for presentation at the place of work at Zhilye Vsem LLC, TIN 713245333, KPP 771301001.
I am attaching to the application:
What documents need to be submitted to the accounting department to receive a deduction?
You will need:
- a notification confirming the taxpayer’s right to a property deduction (Clause 3 of Article 220 of the Tax Code of the Russian Federation; the form was approved by Order of the Federal Tax Service of Russia dated December 25, 2009 N MM-7-3/714@) from the tax inspectorate. It is valid in any division of the organization (Letter of the Ministry of Finance of Russia dated 09/07/2011 N 03-04-06/4-209). You can apply for a deduction immediately after receiving a notification confirming your right to a deduction;
- an application for a deduction in any form addressed to the head of the organization (Clause 4 of Article 220 of the Tax Code of the Russian Federation). We provide a sample application below.
To the Director of LLC "Housing for Everyone"
Novoseltsev A.E.
from the design engineer
Domashny M.V.
Statement
In accordance with paragraphs. 2 clause 1, clause 3 art. 220 of the Tax Code of the Russian Federation, I ask you to provide me with a property tax deduction in the amount of 2 million rubles. in connection with the purchase of an apartment. I am attaching a notification from the tax office confirming my right to a property tax deduction at Housing for Everyone LLC.
Note
If you change jobs during the year, in order to continue using the deduction in a new organization, you will need to receive a new notification confirming the right to the deduction (Letter of the Ministry of Finance of Russia dated August 25, 2011 N 03-04-05/7-599), issued to a different employer.
When will the employer start providing the deduction?
The employer will begin providing the deduction from the month in which it receives a notification from the tax office and an application for the deduction from the employee. In other words, from this month he will not withhold personal income tax from the employee’s income until his total income (starting from the first month of the deduction) does not exceed the amount of the property deduction. The employer does not return personal income tax for the period from the beginning of the year to the month in which the employee wrote the application (Letters of the Ministry of Finance of Russia dated 08/22/2011 N 03-04-06/1-190; dated 07/09/2010 N 03-04-05/7-385 ). That is, if you bring documents for deduction to the accounting department at the beginning of June, then from June until the end of the year the employer will not withhold personal income tax from your income, but for the period from January to May, he will not return the tax paid to the budget to you.
If the deduction is not fully used by the end of the year (for example, the amount of income for the year was less than 2 million rubles), then the remaining part of the deduction is transferred to the following years, during which the tax can be returned. In this case, the notification from the inspection must be updated annually, since it is issued for 1 year. To obtain a new deduction confirmation for the next year, it is enough to submit a tax application and a certificate in form 2-NDFL (Form approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/611@; Letters of the Ministry of Finance of Russia dated April 13, 2011 N 03 -04-05/7-252, dated 08/11/2011 N 03-04-05/7-560).
Let's go to the inspection department
What documents need to be submitted
You will need:
- documents for housing (listed at the beginning of the article);
- certificates in form 2-NDFL (Form approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/611@; clause 3 of Article 230 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia for Moscow dated June 08, 2010 N 20- 14/4/060462@) from all employers. They must be for the years for which you want to receive a deduction;
- declarations in form 3-NDFL, filled out on the basis of 2-NDFL certificates (Form approved by Order of the Federal Tax Service of Russia dated November 25, 2010 N ММВ-7-3/654@; clause 2 of article 220, clause 1 of article 229 of the Tax Code of the Russian Federation ), also for the years for which you want to receive a deduction;
- application for a property deduction. It is compiled in any form, for example like this.
To the Inspectorate of the Federal Tax Service of Russia for Moscow No. 29
from Domashny Mikhail Vladimirovich,
residing at the address: Moscow,
st. Lobachevskogo, 64, apt. 102,
tel. 430-43-00, TIN 772901631770
Application for a property tax deduction
In accordance with paragraphs. 2 clause 1, clause 2 art. 220 of the Tax Code of the Russian Federation, I ask you to provide a property tax deduction for 2010 in the amount of income received in 2010 in connection with the purchase of an apartment located at the address: Moscow, st. Nikulinskaya, 31, apt. 229. I am attaching to the application:
- a copy of the apartment purchase and sale agreement;
- a copy of a bank statement confirming the transfer of money from my account to the seller’s account for the specified apartment;
- a copy of the certificate of ownership.
Application for tax refund (Clause 6, Article 78 of the Tax Code of the Russian Federation). In some inspectorates, tax officials do not accept this statement when submitting a general package of documents and ask you to write it after they have carried out a desk audit of the 3-NDFL declaration. The header of the application will be the same as in the application for a deduction.
Tax refund application
Based on clause 6 of Art. 78 of the Tax Code of the Russian Federation, in connection with the provision of a property tax deduction, I ask you to return my personal income tax for 2010 to the account:
N 42308810838039091234
Moscow Bank of Sberbank of Russia OJSC Moscow
Account number 40702810838110104803
BIK 044525225, Sberbank of Russia OJSC, Moscow
C/s 30101810400000000225
Advice
It is better to hand over the deduction documents to the inspector personally. Although you can send documents to the tax office in a valuable letter with a list of the attachments. But, firstly, you should not send the originals of your housing documents by mail. And secondly, in this way it is unlikely to save time, because then you will still have to visit the tax authorities with the original documents (and the controllers will definitely want to see them with their own eyes).
When can you submit documents for deduction?
You can apply to the tax office for a deduction starting from January 1 of the year following the one in which the citizen collected all the documents confirming his purchase of housing (Clause 2 of Article 220 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated June 23, 2010 N ShS-20-3/ 885), and later - the period for applying for a deduction is not limited. The easiest way is to get a property deduction for the period starting from the year when all documents for housing were completed (the right to deduction appeared), and in subsequent years (Letter of the Ministry of Finance of Russia dated November 2, 2011 N 03-04-05/9-833). But you can write an application for a refund of tax paid for the 3 years preceding the year in which this application was submitted (Clause 7 of Article 78 of the Tax Code of the Russian Federation). And the tax authorities will have to return it to you.
When should the inspectorate return the tax?
Within 3 months after the submission of all documents, a desk audit of the personal income tax declaration will take place (Clause 2 of Article 88 of the Tax Code of the Russian Federation). After this, the application for a tax refund will be considered accepted by the tax authorities (Clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98). Within a month from the moment the application is accepted, the tax must be returned. But the tax authorities may delay the refund process, so it’s better to call them periodically.
The deduction will allow you to return up to 260 thousand rubles, and even more for mortgage lending. And it doesn’t matter how many years have passed since the receipt of the certificate of ownership.
There is often confusion when filing documents for tax refunds and tax deductions. There is an opinion that you need to submit documents before April 30, but this is far from true. Where this date came from and when you can actually apply for tax benefits will be discussed below.
Rules for calculating tax deductions
According to current legislation, a citizen has the right to tax deductions and tax compensation. This is done to facilitate the purchase of real estate and improve living conditions.
The Tax Code of the Russian Federation limits the size of the tax deduction base to 2 million rubles. That is, when applying for tax benefits, an amount not exceeding 2 million is taken into account; above this amount, taxes are paid in full.
Example. A citizen bought real estate worth 2.5 million rubles. When submitting an application, 2 million rubles. will be taken into account for the refund, and 500 thousand rubles. No. The tax benefit will thus amount to 260 thousand rubles.
In addition, there is a limit on the quantity - the tax benefit can be applied only once for each citizen for an amount of up to 2 million rubles. If this amount is repaid for one purchase, then all subsequent transactions do not qualify for the preferential deduction. In the case when the transaction was completed for an amount less than 2 million rubles. the remainder of the preferential base is retained for subsequent purchases.
If the property was purchased by several people in joint ownership, then all buyers receive the right to deduct. That is, if spouses buy an apartment together and its cost is more than 2 million rubles, both spouses can apply for a tax deduction. In this case, the base for obtaining a tax benefit will be 4 million rubles, and the amount of the refunded amount will be 520 thousand rubles. 260 thousand rubles each. everyone.
With shared ownership of the purchase, each of the shareholders receives the right to receive tax benefits in accordance with the size of the shares. But unlike joint ownership, with shared ownership the base for the tax benefit does not increase. That is, if spouses bought an apartment in shared ownership with shares of 50%, then each receives a base for tax benefits of 1 million rubles.
Deadlines for filing documents and tax refunds
The right to receive tax benefits arises immediately after receiving ownership of real estate and has no limitation on the statute of limitations. The buyer can submit documents at any time, regardless of the end of the financial year. But it's important to understand the difference between a refund and a tax deduction.
With a tax deduction, the Internal Revenue Service gives permission to the employer not to pay taxes on the applicant's income. That is, from the moment the permit is transferred, the employer, instead of transferring taxes to the treasury, pays them to the employee.
Tax refunds are calculated based on past calendar years and cannot be calculated monthly. Accordingly, to receive a refund of taxes paid, you must wait until the end of the calendar year for which the refund is planned, and only then submit documents.
When returning taxes, it is worth remembering an important point: the owner has the right to receive a refund for the previous three years, if at that time he could already receive a tax break for the purchase of real estate.
Example. The property was purchased in 2018. In 2019, the owner applied for a tax refund. He has the right to return taxes for 2019 and part of 2018 in the amount of up to 260 thousand rubles. Moreover, if the return was less, the remaining amount can be returned upon subsequent requests.
Thus, you can submit documents to receive a refund or deduction after purchasing real estate at any time. There are no legal restrictions in this regard. The date of April 30 arose due to confusion with the filing of income tax returns. Additional income must indeed be taken into account before April 30, but the purchase of real estate is not included in the concept of income.
. The following categories cannot receive a tax deduction:
- Non-residents of the Russian Federation.
- Legal entities.
- Individual entrepreneurs who use the simplified tax system. It is said in what cases and how an individual entrepreneur can return a tax deduction from the purchase of an apartment.
- According to Article 105.1 of the Tax Code of the Russian Federation, the deduction cannot be received by persons who are related to each other by family ties, i.e. if the transaction was made with an interdependent person (this is one of the spouses, parents, children, brothers and sisters, as well as guardians and wards).
- Persons who have already received their deduction (if the apartment was purchased before January 1, 2014) or have exhausted their limit (if they bought housing after January 1, 2014).
- Persons who work unofficially and do not pay income tax.
- Citizens who purchased housing using employer funds.
- Persons who bought an apartment with the help of maternity capital or using other government programs.
Is it possible to return personal income tax when purchasing housing for a second time?
So, how many times can you use the benefit? If you purchased a home before 2014, you can apply for the deduction once. If housing was purchased after January 1, 2014, you can claim the deduction as many times as you like until the limit of 260,000 rubles is spent.
You can claim a deduction when purchasing a 2nd apartment if the documents were not submitted when purchasing the 1st or the maximum payment amount in the first case was not reached.
Example. If 1,700,000 rubles were paid for housing, then 221,000 rubles are due as a deduction. The limit of 260,000 rubles has not been exhausted. And the remaining 39,000 rubles can be claimed when purchasing a second apartment.
How long does it take to submit documents?
There is no statute of limitations for filing documents for tax deductions.. So, if the property was purchased several years ago, but the buyer only applied for a refund now, then he retains the right to deduct. But the declaration is submitted only for the last 3 years.
Example. The apartment was purchased five years ago. The buyer submits documents for a tax deduction. He has the right to do this, but the taxes paid will only be returned from the last three years.
Nuances in individual cases
There are certain nuances in obtaining a deduction when selling an apartment that has been owned for less than or more than 3 to 5 years. You can learn more about them from.
The deduction is possible not only when purchasing a home, but also when finishing it and connecting to communication networks. In this case, it is important to keep receipts confirming expenses.
Expert opinion
Experience in advising on legal issues of individuals - more than 5 years
List of required documents
You need to take the collection of documents seriously so that you don’t have to resubmit them later. The general package of documents includes:
All copies must be confirmed by originals.
Step-by-step instructions: how to get a deduction?
How to register with an employer?
The advantage of the method is that You don’t have to wait until the end of the year and get a deduction based on current earnings.
How to return 13 percent through the Federal Tax Service?
You can contact the inspectorate only after the end of the tax period, i.e. from the beginning of next year after the year of home purchase.
- It is necessary to collect the required documents, fill out an application, Form 3-NDFL, and provide the details where the money needs to be transferred. The entire package is submitted to the tax office.
- The tax office considers the case for 3 months.
- If the answer is yes, the applicant for the deduction will receive the amount of total tax paid for the previous year.
In the taxpayer’s personal account
- Log in to the taxpayer's account.
- Obtain an electronic signature verification key certificate.
- Fill out the 3-NDFL declaration.
- Upload the required documents (list above). Make a description for each document.
- Enter the password for the electronic signature and send the documents.
- You can monitor the progress of the inspection online. If the verification is completed, this will be noted in your personal account. After completing the check, you can generate a return application. There you need to fill in the details, enter a password and send the document.
This is the maximum period after which the applicant for a deduction must either transfer funds or provide a justified reason for the refusal. However, if it was written after verification, the period may extend for another 1 month. Refunds are not possible without an application..
Grounds for refusal
If you are denied a deduction, you will be sent a statement explaining the reasons for the refusal. If the refusal does not seem justified, you can contact a higher department of the Federal Tax Service or the court. What could be the reasons for refusal?
- All documents are missing.
- The rules for purchasing real estate were not followed.
- The right to tax deduction is reused.
If the deficiencies can be annulled, you can resubmit your documents.. Although the matter involves paperwork and requires spending a lot of time and energy on it, it will be useful. After all, additional money can be spent on renovating a new home or buying furniture.
Useful video
We invite you to watch a video about how income tax is refunded when buying an apartment:
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Until what date can I file a tax return in 2019? This question worries many apartment buyers. Taxpayers who need to submit 3-NDFL from their profits to the tax office must do this before April 30 of the year following the reporting year.
Citizens who simply want to can submit these documents all year round without restrictions on the statute of limitations for purchase. But it is best to understand all aspects in more detail.
The following persons must submit a declaration of their profits:
- government officials;
- individual entrepreneurs and legal entities;
- persons who work in the individual segment (tutors, lawyers, persons engaged in advocacy).
As well as persons who received banknotes, for example:
- from the sale of immovable property owned for more than three (as amended - five) years;
- from renting out housing;
- by donation, and not exclusively from family members;
- from the employer, or rather the accounting department, which pays tax from the employee;
- as a result of winning a lottery game or receiving an expensive gift;
- upon inheritance of works of intangible property.
In addition, citizens paying tax dividends can file a return to receive the income tax previously taken away from them at a rate of 13 percent. These are the ones that will be discussed in the continuation of the article.
Tax deductions
To begin with, let’s provide a definition of the concept of “tax deductions”. So, according to legislative norms, a tax deduction can be considered a personal income tax base, which can be reduced or returned.
That is, if desired, personal income tax already paid in connection with the use of the deduction can be returned. The most popular deductions are considered to be , as well as , so let’s focus on them.
Property deductions
Property deduction can be obtained when:
- Acquisition of housing construction, that is, real estate.
- Purchasing land for the construction of a residential building or country house.
- Construction of an apartment or its renovation.
- Carrying out communications to a private city or country house and paying funds to workers carrying out construction operations.
You also need to take into account that a citizen must meet the following parameters:
- He must be a tax resident of the Russian Federation. That is, to permanently reside on the domains of our vast Motherland. Permanent residence is defined as a citizen's presence in the country for more than six months. In this case, a resident can be not only a person with the status of a citizen, but also a person who has a residence permit in Russia.
- The applicant for the deduction must pay income tax on his profits. It does not matter whether a citizen is officially employed or not (if a person is officially employed, personal income tax is paid automatically). He can pay personal income tax, for example, on renting out an apartment.
- A citizen should not have bought real estate from a close relative according to the law.
- The banknotes indicated in the declaration must be taken from the funds from which personal income tax was paid. For example, when purchasing housing, a family could use maternal capital. According to the law, income penalties are not withheld from maternity capital. This means that it cannot be included in the deduction, but the fact of using the mother’s capital must be indicated in the declaration.
- The property must be purchased at your own expense (not necessarily in full). A mortgage does not fall under this parameter, since in fact the money now belongs not to the bank, but to the resident.
- Housing should not be purchased using state assistance programs and subsidies for families.
According to the law, the state cannot reimburse more than 260 thousand Russian banknotes when purchasing a home. If the property was taken out with the help of a mortgage, then you can also return the amount of income tax paid, thus you can get another 390 thousand rubles from interest on the mortgage loan. In general, a refund can be made for 650,000 banknotes.
And this is a plus, here's why:
- An applicant for a tax deduction may not have enough funds for a full one-time refund. After all, you can only return the personal income tax that has already been paid to the state. It is also worth considering how long ago the tax was paid - personal income tax is returned only for the last three years before filing the paper part.
Social deductions
The most common social type deduction is education. Moreover, you can receive compensation both for your own education and for the education of your child, provided that he is under 24 years old and he studied full-time (full-time).
In addition, you can receive a deduction for treatment. If the medicine is prescribed according to a doctor's prescription, then you can also return 13%. Important point! The drug must be included in the drug, from which you can return income tax according to state laws. Be sure to pay attention to this, because some cheaper analogues of drugs may not have had time to be included in such a list.
Deductions are especially common for dental treatment. Because private clinics treat and serve patients quite quickly. But there is a time limit - the deduction must be taken within three years, otherwise the statute of limitations will expire.
And also, if your children attend any clubs or if you study at a driving school, then you can also return income tax on the amount of payment.
More details about the deadline to file a tax deduction return in 2019 can be found in this report:
How to get a refund?
We have already figured out that the question of when to submit documents for a tax deduction can be answered in different ways. And all because there is no statute of limitations for receiving a deduction when buying an apartment. Now let’s figure out how to get a personal income tax refund.
To receive a deduction, you must submit all the necessary documents to the tax office. You can do this in the following ways:
- Through the Internet resource of State Services. This method is the most popular. You can submit documents without leaving your home. In addition, you can submit not only tax documents through it. All you need is the papers themselves and a scanner that can digitize them.
- Through your personal account on the website of the Federal Tax Service. This method is positive in that you can track at what stage of the desk audit your documents are. But this method also has disadvantages - you still have to visit the tax office to register.
- Personally submit all completed documentation to your local tax office.
- Documents can be sent via Russian Post or courier service.
Filling out the declaration
Nowadays, filling out the 3-NDFL declaration is much easier than before, because there is a special computer program called “Declaration”.
There are several important steps in it:
- Setting definitions. You must enter your tax office number.
- Information about the applicant. Here you should indicate all the necessary personal information.
- Income received on the territory of the Russian Federation.
- Deductions. Next you need to fill out, based on what you want to do and why you are filling out these documents.
- If you needed to pay tax, then the procedure has already been completed; if you needed to get a deduction, then you need to fill out another tab.