Application form for a tax refund when purchasing an apartment. Application for tax deduction

By purchasing an apartment, every citizen of the Russian Federation can claim, according to the law, compensation for expenses incurred. To receive it, you must send a list of documents and a declaration proving your right to receive it to the district tax department at your place of residence. tax deduction. When returning personal income tax for purchased real estate, an application of a certain format must be submitted.

Methods of obtaining

The law states that a taxpayer has the opportunity to recover a real estate tax deduction in two ways:

• At work, by registering by the employer the required reduction in the tax base. It is provided already in the year of purchasing an apartment or other real estate and preparing documents for its registration.
• In the district tax inspectorate closest to your place of residence, you can initiate a cash refund of the tax that has already been withheld from income from federal budget funds. This can be done and received only after the closing of the reporting period - in the next calendar year.

A refund of previously paid personal income tax can only be received by bona fide taxpayers who do not have arrears in paying any taxes and duties. If there are such debts, tax authorities can first send the money owed to pay them, and transfer the remaining balance to the applicant.

Tax benefits are provided for actions when purchasing residential space specified in Article 220 of the Tax Code:

• Payments made for purchase or construction - in the amount of no more than 2,000,000 rubles. This limit can be summed across multiple objects. The costs of renovating an apartment with a “rough” finish are allowed to be included in overall size property deduction when this clause was initially included in the contract for the purchase of housing.
• Interest losses on a mortgage loan are limited to amounts not exceeding 3 million and apply only to a single residence or plot of land.

Refund of paid tax

The opportunity to receive tax benefits appears after purchasing an apartment, house, land plot and other real estate. This fact is confirmed by the information provided by f. 3-NDFL. Therefore, an application for a property tax deduction is not submitted separately to the tax authorities.

Why is an application necessary?

If the audit confirms that the taxpayer has a legal right to receive property compensation when purchasing an apartment, then an application for a personal income tax refund must be filled out and submitted. This requirement is specified in Article 78 of the Tax Code of the Russian Federation.

Along with the application for personal income tax refund when purchasing housing, the following documents are submitted:

• information on f. 3-NDFL;
• certificate from work about income 2-NDFL;
• documents on registration of property rights;
• contract of sale;
• agreement on mortgage loan with the bank;
• payment receipts for a housing purchase transaction;
• documents on payment of interest on the mortgage;
• checks, certificates of completed work, contracts for the purchase of building materials from third organizations - when an apartment is purchased with a “rough” finish.

Difference from previous forms

From March 31, 2017, by order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8/182, the next application form for personal income tax refund was approved and put into effect. It will remain in effect until new changes are made.

The application form for a personal income tax refund for 2018 now consists of three sheets, with fields where information is entered. At the end of the last sheet there are explanations for filling out. The new kind The form is adapted for automated processing. The previous form of applications from individuals was canceled by the same order.

Filling procedure

The first sheet of the 2018 application form for a personal income tax refund when purchasing an apartment includes information about the taxpayer, the fiscal unit code, and the basis for an income tax refund when purchasing an apartment (in this case, Article 78 of the Tax Code of the Russian Federation). Next, the amount of tax to be refunded is indicated in numbers, and billing period taxation for which reimbursement will be made. You must indicate the number of sheets of the submitted form and sheets of the application to it.

In the lower left square, point 3 is indicated, the surname, first name, patronymic of the taxpayer, telephone number are filled in, and the date corresponding to the day of submission of this information to the inspectorate is indicated.

The right square is left to be filled out by the fiscal department employee.

The second sheet of the application for a tax refund when purchasing an apartment contains information about the applicant’s current account for crediting money and about the bank in which it is opened. First, the TIN, surname and initials of the citizen are indicated, serial number leaf.

Next, enter information about the bank and current account to transfer the refundable tax amount. Be sure to indicate the correspondent account and BIC of the bank. Then the current account, last name, first name, patronymic of the recipient, his passport details.

To avoid possible misunderstandings with the transfer of money, it is recommended to check with the bank and receive the account details in printed form.

The third sheet contains information about the taxpayer and his passport data. If the submitter’s TIN was indicated on the second sheet, then this page does not need to be filled out. But it’s better not to be lazy and still complete the document in full.

It is always possible to consult with the regional Federal Tax Service on how to fill out an application for a personal income tax refund.

Application methods and return deadlines

Submitting an application for a personal income tax refund to tax authorities is possible in several ways:

• in person at the regional Federal Tax Service at your place of residence;
• send by post an application for personal income tax refund completed according to the sample;
• on the government services website using a secure electronic key;
• through a proxy;
• in electronic format from personal account taxpayer on the official website of the Federal Tax Service.

When submitting information about the benefit through an electronic account, you only need to enter information about the account, details of the bank where it is opened, the remaining points are generated automatically.

A template for completing a paper application for personal income tax refund when purchasing an apartment can be downloaded from the tax authorities’ website.

Tax officials check the submitted information according to f. 3-NDFL three months. If the result of the audit is positive, then the taxes paid will be returned in one month.

Another way to receive a tax deduction when buying an apartment is to register it at work, in the place where you receive your main income.

Delivery deadlines

You can apply for a property deduction at work already in the year of purchase of the property. To do this, you must submit a declaration, a certificate f. 2-NDFL and other documents proving expenses made for the purchase and renovation of the apartment.

Under such circumstances, there is no need to submit a separate application for notification of the right to a property deduction. Information f. 3-NDFL is equated to it by the fiscal authorities.

The period for consideration of a property declaration for a preferential deduction is limited by law to three months. If there is a positive decision, the Federal Tax Service will issue a notice confirming the right to property tax deductions.

Procedure for receiving a deduction

With this notice and an application for a property deduction in the name of the employer, you must go to work to formalize it. Accounting reduces the tax base for the employee, even if the employee brought the application in the middle of the year.

If the benefit provided is not fully used in the current year, it can be realized in future years. At the same time, you will need to receive a notification from the Federal Tax Service every year. There is no need to submit an application for a tax deduction for the purchase of an apartment in such circumstances.

There are circumstances when housing is purchased in parts by several people. Then, in addition to the standard set of documents evidencing the purchase and registration of real estate, tax authorities an application is submitted for the distribution of property tax deductions among shareholders. If a positive decision is made, the parties are given a notice of the amount of the property benefit provided. Each party submits it to the accounting department for their work to formalize the reduction of the tax base.

In the case of purchasing an apartment or other real estate, there is a real possibility of returning the money spent own funds. This is a very significant saving on the new home’s budget. You just need to decide how to receive benefits for property deductions: at work this year by reducing the tax base or through the Federal Tax Service to collect tax refunds from the budget.

By order of the Federal Tax Service of the Russian Federation N ММВ-7-8/182 it was established special form– declaration. The application must indicate the taxpayer’s data, the essence and a list of attached documents.

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If an apartment has been purchased, then you must indicate from what exactly you want to receive a refund - from interest or from the cost of the object itself. But, according to Federal Law-212, housing must be purchased no later than January 1, 2014. It turns out like this: you can get a deduction on interest from one apartment, and a refund on the cost from another. The application must indicate that the basis is payment of interest on a mortgage loan.

Who is entitled to a refund?

According to regulations The deduction is due to the following categories of citizens:

• able-bodied;
• minors;
• pensioners.

Separately, it is worth noting the return conditions for pensioners. If a citizen has retired, he does not pay income tax. This means that the right to receive a deduction when purchasing real estate is lost after 3 years.

The following are not entitled to a refund:

• unemployed citizens whose only income is benefits;
• Individual entrepreneurs whose taxation method does not provide for a 13% rate.

Only citizens of the Russian Federation who receive income subject to the standard personal income tax rate can submit an application.

Legal aspect

In Art. 220 of the Tax Code of the Russian Federation defines the main provisions relating to tax deductions. According to the legal act, you can receive a refund in the following cases:

• when buying an apartment;
• when participating in shared construction;
• when paying off mortgage interest.

The Tax Code of the Russian Federation also defines the rule for registering deductions. According to paragraph 7 of Art. 220 of the Tax Code of the Russian Federation, it is necessary to submit a declaration. In accordance with paragraph 2, the tax service is given 3 months to verify the document.

If everything is filled out correctly, then, based on clause 6, a deduction will be made within 1 month.

What amount?

The deduction amount is limited. For individual There are 2 options:

• For purchase costs in the amount of up to 2,000,000, but can be applied to several objects.
• When applying for a mortgage, interest is returned. But only in the amount of up to 3,000,000 and it is allowed to use 1 object at a time.

Let's give an example of a property deduction. Let's say the salary is 35,000 for 1 month.

Then the income tax will be calculated as follows:

35,000 x 13%=4550

This amount will be deducted each month from wages. Then the salary will be:

35 000 – 4550=30 450

We calculate the salary for the year:

35,000×12=420,000

In this case, the following amount is subject to withholding:

420,000×13%=54,600.

IN this year an apartment was purchased and you have the right to a deduction in the amount of 380,000. At the end of the year, the income on which income tax must be paid will be:

420 000-380 000=40 000

40,000×13%=5,200.

But 54,600 had already been withheld, since the organization calculated income without deduction. Therefore, you can return part of the money according to the following calculation:

54 000-5 200=49 400.

If the cost of the apartment is 1,500,000 rubles, then the deduction will be 195,000.

With additional expenses - for repairs, purchase of materials, the cost of the object can be increased to 2,000,000 rubles. And then the deduction will be up to 260,000.

Registration procedure

Citizens are granted the right to deduction in the following cases:

• on income, which is taxed at 13%;
• if there is a right to property obtained as a result of purchasing an apartment;
• if parents register the acquired property for minor children.

To do this you need:

• collect ;
• fill ;
• submit your application within the appropriate time frame.

The money will not be transferred immediately. Special attention attention should be paid to collecting documents. If something is missing, the Federal Tax Service will refuse.

List of required documents

In addition to the fact that a correctly completed declaration is required, you will also need to attach the following:

• confirmation of ownership of real estate;
• agreement of share participation or acquisition of an object;
• if the property is registered in the name of a minor, then a birth certificate is required;
• if available - mortgage agreement;
• a certificate from the bank that interest has been paid;
• when purchasing an apartment without finishing, a work contract is required;
• checks and receipts confirming the costs of purchasing and finishing housing.

The application form must be completed by hand and in legible handwriting. When purchasing an apartment with a mortgage, you should indicate “payment of interest on the mortgage” as the basis.

If there are errors in the document, the tax service will reject it. Difficulties arise because there is no strictly established sample and people indicate unnecessary information and leave out the necessary information.

• indication of date and signature;
• clarification of the tax number in advance;
• cannot be corrected or crossed out.

The document must include:

• data to whom it is sent;
• information about the taxpayer;
• text indicating the request for a personal income tax refund;
• on what basis does a citizen have the right to a refund;
• what is the name of the taxpayer’s bank and where is it located;
• requisites.

All data will be verified by the tax service.

When taxing income, I ask you to make property tax deductions due to the purchase of an apartment in 2014.

Where to submit?

Documents must be submitted to the tax office. Please note that if there are several departments in your city, then you need to find your own.

List of documents for deduction when receiving a deduction from the tax office
You can use this list to receive a deduction when purchasing real estate through the tax office. You can download the list in pdf format by following this link.

Application for tax refund (via the tax office)
You can download a sample tax refund application for the tax office in doc format by following this link. By submitting this statement with your return, you will be able to receive a tax refund from the tax authorities.

Application (agreement) on the distribution (division) of the deduction for common joint property, without mortgage interest
Application (agreement) on the distribution (division) of deductions for common joint property, with mortgage interest
You can download a sample application in doc format by following this link. This document is not required to be notarized, nor is the presence of a second owner (the owner who is not filing the return) when filing this document.

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.

Documents for deduction through an employer when purchasing real estate

List of documents for deduction when receiving a deduction from an employer
You can use this list to receive a deduction when purchasing real estate through your employer. You can download the list in pdf format by following this link.

Application for deduction (from employer) to employer
You can download a sample application for an employer (or other tax agent) in doc format by following this link. With this application, having previously received a notice of the right to deduction from the tax office, you will be able to obtain a deduction from your employer.

Application for deduction (from the employer) to the inspectorate
You can download a sample application for the tax office in doc format by following this link. With this application, you can receive a notification from the tax office about the right to deduction. Next, with notification of the right to a deduction, you can obtain a deduction from your employer (or other tax agent).

The agreement on the division of deductions for common joint property can be used the same as for deductions through the tax office (above).

Documents for deduction for training

List of documents for obtaining a tax deduction for training

Application for tax refund for education deduction
When receiving a deduction for training, an application for deduction is no longer required. Corresponding changes in tax code were introduced by law at the end of 2009. But if you want the refunded tax to be transferred to you, you need to submit your bank account details to the tax office. Therefore, we recommend submitting an application using this template with your account details.

Documents for deduction for treatment

List of documents for obtaining a tax deduction for medicine
You can download the list in pdf format by following this link.

The buyer of any home, if he is a resident of the Russian Federation and pays income tax, can receive back part of the personal income tax paid. To do this, you need to declare to the Federal Tax Service your right to a property deduction by providing a package necessary documents. How can the buyer of an apartment return part of the tax paid, what application and documents should be submitted for this - this is what our material is about.

How much tax will you get back when buying a home?

What amount can an individual expect when applying for personal income tax compensation when purchasing an apartment? It depends on the size of the property deduction:

• up to 2 million rubles – deduction for expenses for the purchase of housing, allows you to return 260 thousand rubles of tax (2 million * 13%);
• up to 3 million rubles – deduction for mortgage interest, if concluded loan agreement; It is possible to return personal income tax from it up to 390 thousand rubles (3 million * 13%).

How to apply for a personal income tax deduction for the purchase of an apartment

Report property deduction In 2017, home buyers who received a certificate of ownership in 2016 or earlier are eligible. You cannot receive a tax deduction before the year of acquiring the right to an apartment ends.

To get a refund of the tax paid, you must fill out and submit a 3-NDFL declaration with the following documents attached:

• 2-NDFL certificates for each place of work for the reporting year,
• copies of contracts - purchase and sale of an apartment, mortgage loan,
• a copy of the certificate of ownership,
• certificate from the bank confirming payment of mortgage interest,
• payment documents confirming the purchase.

If an individual calculated the amount of tax to be refunded independently, an application for a personal income tax refund when purchasing an apartment can be attached immediately when submitting the 3-personal income tax return. Or you can submit it after the tax authorities approve the right to a property deduction.

The deadline for submitting a declaration, documents and an application for personal income tax when purchasing an apartment depends on whether the taxpayer is required to report on his last year’s income, or only claims a property deduction. In the first case, the entire package must be submitted no later than April 30 (in 2017 - May 2, due to holidays and weekends), and in the second - on any day of the year following the reporting one.

Having received the declaration and documents, inspectors conduct a desk check on them for up to 3 months (Clause 2 of Article 88 of the Tax Code of the Russian Federation). During the “camera session,” it becomes clear whether 3-NDFL is filled out correctly, whether all documents are attached, how correctly the tax is calculated and tax rates are applied, and whether the right to receive a deduction is justified. If there are errors, you will have to submit the declaration again. If everything is correct and the tax office gives the go-ahead for the deduction, an overpayment is generated for personal income tax, which is returned to the individual upon his application (clause 6 of article 78 of the Tax Code of the Russian Federation).

Filling out a tax refund application

There is no separate application form for non-withholding of personal income tax when purchasing an apartment. To receive a tax refund, you must fill out an application using the general form approved by order of the Federal Tax Service of the Russian Federation dated March 3, 2015, as amended. dated August 23, 2016 No. ММВ-7-8/90 (Appendix No. 8).

The application must indicate:

• name of the Federal Tax Service, as well as full name. in full, TIN and residential address of the individual,
• the year in which the personal income tax overpayment was incurred,
• the amount of tax to be refunded, according to the 3-NDFL declaration,
• passport details of an individual,
• bank account details where tax office will transfer the tax refund amount,
• date of completion and signature of the individual.

Having received an application to 3-NDFL when purchasing an apartment, if a desk audit of the declaration has already been carried out, the tax authorities, if the decision is positive, will return the resulting overpayment within one month to the details specified by the taxpayer. The full overpayment will be received only if the individual has no debts on other taxes, otherwise the personal income tax refund will be made minus the amount of all tax debts.