Obtaining a property deduction for pensioners when purchasing an apartment. How to get a tax deduction for treatment for a non-working pensioner

They are that part of social society that government agencies, in addition to paying the basic pension, provide all kinds of support measures in the tax spectrum. One of these measures is tax deduction for pensioners.

An adult's income must be subject to a certain tax rate. Any officially employed person pays income tax 13% of your salary, profits from business, from renting out premises. Pensioners can take advantage of the right to deductions on taxes paid to compensate for a portion of the money spent.

Property deduction for pensioners in 2019

In the tax spectrum, pensioners – special category. They may not be working, which means they are not taxpayers, but they may continue labor activity and/or receive additional income, which, according to the law, must be taxed.

Property deduction- this is money that is returned to a person from the tax that he paid:

for the acquisition (construction) of an apartment, room, house, and/or plot of land for further residential construction;
to repay accrued interest on a loan that was taken for the purpose of purchasing housing or land in the Russian Federation;
to refinance the above loan amounts.

Property deduction for a working pensioner

Since 2014, a pensioner who continues to work has the right to a deduction under the generally accepted procedure. You can receive a refund directly from your employer or from the Federal Tax Service.

A working pensioner has the right to claim a deduction only in the year of receipt of the owner's certificate. At the same time, he can use the transfer of the property balance to previous periods.

Property deduction for a non-working pensioner

The pensioner is given the opportunity to transfer the property balance to the last 3 years of service before going on vacation. The meaning is this:

if a person has already gone on vacation and purchased housing or land for construction, then he has the right to claim the return of the property deduction;
if this was done earlier (before retirement) and three years have not passed, then he can also be a claimant for a property deduction;
Inspectors begin to calculate the three-year period from the year preceding the period of formation of the balance.

It follows from everything that a non-working pensioner has the right to a property tax refund if he stopped working from the moment of official retirement, before that he had already received a property deduction and did not overdue the three-year transfer period.

In any other cases, receipt of a refund is subject to according to standard rules:

the deduction is equal to actual expenses, the limit is 260,000 rub., and the actual limit does not exceed two million;
the deductibility is lost if the item in question was purchased through maternity capital, federal/local budget funds, at the expense of the employer and in the case when the transaction is made with a person who depends on the buyer-taxpayer;
the refund is allowed to be compensated over several periods until the entire amount claimed is paid.

The procedure for obtaining a property deduction

First way- in the Federal Tax Service according to registration by registration. The applicant must bring a package of documents to the tax inspector at the Federal Tax Service. Next, the mechanism of all kinds of thorough checks of the provided papers for their authenticity is launched. The procedure may reasonably take a long time up to three months. If the application is approved, the applicant will receive a notification and will then have to write an application indicating the bank account to which the money will be transferred. After submitting the application, payment will be received within 30 days. If the answer is accepted negative form, then the citizen also receives a notice obliging him to substantiate and justify the information specified in the documents provided.

List of required documents

Declaration in form 3-NDFL indicating only the type of income on which the 13% tax was paid. The standard form can be obtained from the FSN inspector. The document can be delivered in person, or sent by registered letter with the obligatory indication on the envelope of the list of documents included in it. The number of declarations directly depends on the period of the deduction.
Certificate form 2-NDFL about income received, taxes accrued/paid from the enterprise’s accounting department.
Ownership documents and their photocopies.
Copies of payment documents.
If the object under consideration is purchased for joint use, then a marriage certificate and written consent to the transaction, certified by a notary, should be attached.

An example of how to receive a tax deduction for a pensioner

Ushakov E.I. retired in 2005. Eight years after that, he sold the apartment he owned 1 year and 8 months, for 2 million rubles. and bought a house for 5 million rubles. Due to the fact that Ushakov owned the apartment less than three years, he will be required to pay 13% from profit. Considering what he then used tax deduction when buying an apartment for pensioners and reduced the taxable amount (by 1 million rubles), then the tax amount for this period is 130 thousand rubles.

At the time of purchasing the house, Ushakov again acquired the right to deduct. Cash refund amounts to 260 thousand rubles. Due to the fact that both transactions occurred in the same year, offset can be made.

Conclusion

When entering a well-deserved retirement, pensioners receive a number of benefits to pay for housing and communal services, to reduce the rates of various fees, and others. Tax legislation gives them such a right as a property deduction.

Exemption from payment in the event of obtaining property rights is available to both working pensioners and those who have ceased their working activities, if all the conditions for the standard procedure for processing a return are met. At the same time, the concept of “deduction (refund)” includes not only the direct cost of the purchased residential premises, but also the costs incurred during the process of interior decoration, subject to conditions.

In any case, all necessary information Pensioners can always find out about the deduction, methods of calculating it and compensation from FSN inspectors.

The most popular questions and answers regarding tax deductions for pensioners

Question: If a person became the owner of an apartment several years before retirement, can he claim a property tax deduction?

Answer: A person became an owner, say, in 2013, and a pensioner in 2008. The three-year period for providing the deduction is lost, since it is only allowed to be transferred for 2013-2011. At this time, the citizen no longer received any taxable income, and therefore cannot become a claimant for the deduction. But there is one nuance. If the property was purchased during marriage, and the spouse is not a pensioner or works while retired, then she can act as an applicant for the deduction.

In order to qualify for a tax deduction, you must meet a number of requirements. All of them are prescribed in the Tax Code of the Russian Federation. The main condition: a tax deduction, regardless of the type, can only be received by a taxpayer. This means that you must have taxable income and transfer 13% of it to the state budget every month. In the article “” we described in detail the procedure, the procedure for preparing documents and other rules that you need to know to receive a property tax deduction.

According to paragraph 2 of Art. 217 of the Tax Code of the Russian Federation, pensions are not taxed, therefore pensioners who do not have additional income cannot claim a tax deduction. Reason: letter of the Federal Tax Service of the Russian Federation dated May 15, 2013 No. ED-4-3/8721@, Letters of the Ministry of Finance of the Russian Federation dated June 29, 2011 No. 03-04-05/5-455, September 24, 2013 No. 03-04-05/39618.

However, there are options for how a pensioner can receive a deduction when buying an apartment, house or other housing.

Transferring property deductions to previous years for a pensioner

Let us remind you: the right to a tax deduction comes after obtaining ownership of the home. This is either the moment of transfer of the apartment according to the Transfer and Acceptance Certificate (for DDU), or the moment of state registration of property rights. Until 2012, these rules applied to everyone, including pensioners. From 01/01/2012, after the entry into force of Federal Law No. 330-FZ of November 21, 2011, Part 2 of Art. 220 of the Tax Code of the Russian Federation, and preferential conditions have been introduced for pensioners. Now pensioners can receive a property deduction for the previous three years, regardless of when they received the right to own their home. This means that the pensioner’s deduction will include those years when he was still working.

This is what clause 10 of Art. sounds like. 220 Tax Code of the Russian Federation:

“For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three, immediately preceding the tax period in which the carried forward balance was formed property tax deductions."

In fact, a retiree can receive a deduction for four years, including the year in which the non-carryover balance was incurred. Below we will tell you in more detail and show examples.

In order to answer the question of whether a pensioner can receive a deduction, it is necessary to consider a specific case. Contact the tax experts of the online service NDFLka.ru and get full advice on your issue

The apartment was purchased in retirement

If you bought an apartment when you were already a pensioner, then the year of purchase is the same “tax period in which the carryover balance of property tax deductions was formed.” The next year you submit documents to the Federal Tax Service and receive a property deduction for three years plus for the year you bought the home. Reason: letters of the Ministry of Finance of the Russian Federation dated February 12, 2015 N 03-04-05/6179, April 28, 2012 N 03-04-05/7-577, Federal Tax Service of Russia dated August 29, 2012 N ED-4-3/14293@.

Example:

In 2017 you became a pensioner, and in 2018 you bought an apartment. In 2019, you are eligible to receive a deduction for 2018, 2017, 2016 and 2015. But since in 2018 you were already retired and did not pay personal income tax, you are not entitled to a deduction for 2018. For 2017, you will receive a deduction for the months when you were still working before retirement, and 2016 and 2015 will be taken into account in full.

The apartment was purchased before retirement

If you bought an apartment or house before you retired, then according to Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/40681 dated July 12, 2016, you do not have to wait for next year and file a declaration for four years in the year of retirement previous years. In this case, the requirement to submit documents to the Federal Tax Service is also retained no earlier than the next year after receiving ownership of the housing.

Please note that if before retirement you have already received a tax deduction for the years for which you now have the right to carry forward, a repeated payment or shift to other periods is not provided for by law.

Example:

In 2017 you purchased a house. In 2018, we received a tax deduction for 2017. You retired in 2019. Now you can take advantage of the legislative benefit and return tax in 2019 for previous periods: 2018, 2017, 2016 and 2015. You already received a deduction for 2017, when you were not yet a pensioner, which means there remains a deduction for 2018 (for those months when you were still working), 2016 and 2015.

Tax deduction for retirees is a broad topic. Register on our website! We will help you fill out the 3-NDFL declaration and answer all your questions

The apartment was purchased in the year of retirement

If you bought an apartment or house in the year of retirement, then you must apply no earlier than the following year. At the same time, you have the right to a property tax deduction for four years: for the year you bought a home and retired, and for the three previous years.

Example:

You became a pensioner in 2018 and bought a house that same year. You have the right to receive a tax deduction in 2019:
for 2018 (“the tax period in which the carryover balance of property tax deductions was formed” from clause 10 of Article 220 of the Tax Code of the Russian Federation),
for 2017, 2016 and 2015 (“previous tax periods, but not more than three”).

Let's highlight the main points:

Documents for a tax deduction are submitted the next year after purchasing a home or later - there is no time limit. If you bought an apartment in 2018, then 3-NDFL declarations and an application for deduction are submitted to the Federal Tax Service in 2019. In this case, you will receive a deduction for 2018, 2017, 2016 and 2015.

A pensioner is entitled to a deduction only for the last four years. If you file returns in 2019, you cannot receive a property deduction for 2014.

You can return income tax only for those years when you worked and paid 13% personal income tax. Or they had other income for which they paid tax. If the carryover period falls in a year when you were already retired and had no taxable income, the tax deduction for that year is not provided and is not carried forward to another year.

Tax deduction for a working pensioner

Until 2014, working pensioners did not have the right to transfer the property deduction. Changes in Tax Code, which entered into force on January 1, 2014, canceled this condition. Now, any category of pensioners - both those with additional income and those who receive only a pension - are allowed to transfer the tax deduction for housing to the previous three years. Grounds: clause 10 of Art. 220 of the Tax Code of the Russian Federation, Federal Law dated July 23, 2013 N 212-FZ, Letter of the Federal Tax Service of the Russian Federation dated April 28, 2014 No. BS-4-11/8296@, Letter of the Ministry of Finance of the Russian Federation dated May 15, 2015 No. 03-04-05/27966, April 17, 2014 No. 03-04-07/17776.

Example:

In 2017, you retired but continued to work. We bought a house in 2018. In 2019, you have the right to submit documents for property deductions for 2018, 2017, 2016 and 2015. If the personal income tax paid by you during these years does not cover the tax deduction due to you, you will receive the rest in the future. To do this, in 2020 you will submit a declaration for 2019, in 2021 - for 2020, and so on, until the deduction is completely exhausted.

If you are a working pensioner, have our specialist fill out the 3-NDFL declaration. We will carefully and competently prepare the document and send it to your tax office

If the pensioner has additional income

In order to take advantage of the tax deduction, a pensioner can take into account any taxable income. Reason: Letter of the Ministry of Finance of the Russian Federation dated March 6, 2013 N 03-04-05/7-181, December 21, 2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of the Russian Federation dated April 6, 2011 N KE-4-3/5392@ .

What could be such income:

sale of real estate - apartments, dachas, garden plot etc.;
renting out an apartment;
car rental;
additional non-state pension;
salary for a working pensioner.

Example:

You are a pensioner and rent out an apartment. You officially declare your rental income and pay 13% personal income tax. In 2018 you are buying a house. Starting from 2019, you enter into the 3-NDFL declaration not only rental income, but also information for property deductions for the house. As a result, until you completely exhaust the tax deduction, you will not have to pay taxes on renting out the apartment.

Example:

You are a pensioner and in 2019 you decided to sell the apartment that you bought in 2017 under a sales contract. Since you have owned the apartment for less than five years, you must pay 13% on the income received from the sale. Don't forget to take into account the standard deduction of 1 million rubles, which will reduce your tax base. Let's assume that you are selling an apartment for 2 million rubles. Then, having applied the deduction, you will have to pay tax not on the entire amount, but minus 1 million rubles of the standard deduction. The amount of mandatory tax will be 130 thousand rubles.
In the same 2019, you buy a house for 4 million rubles. The maximum allowable amount of property deduction is 2 million rubles. This means you can return 260 thousand to your account. Since both transactions took place in the same year, it is possible to offset the tax and deduction. From 260 thousand rubles tax refund we subtract 130 thousand rubles of tax, we get 130 thousand rubles of the difference due to you. Thus, you not only do not pay tax on the sold apartment, but also have the right to receive a tax refund in the amount of 130 thousand rubles if you have taxable income. If there is no income, the balance of the deduction does not expire and can be received in the future when such income appears.

We have a very simple registration - write your name and phone number. And we will tell you in detail how to get a tax deduction for a pensioner

Despite the availability of clarifications on the issues of receiving deductions by persons of retirement age, the topic is often the subject of discussion. The most popular are deductions related to the costs of treatment and the purchase of real estate by persons on well-deserved retirement. Let's figure out whether pensioners can get a tax deduction, what the nuances are and the latest changes in legislation.

When purchasing a home, the new owner is entitled to a refund of overpaid tax -. In order to use it, two conditions must be met:

The right to deduction was not used or the amount was less than the limit.
Housing is not purchased from close relative or employer.
Availability of income (wages) on which personal income tax is paid. You can return no more in a year than was paid into the budget.

This service applies not only to present, but also to future income. individual until the limit is exhausted. If a working pensioner does not have any problems with the return of overpaid tax, except for the return period for small incomes, then the situation with a non-working pensioner is somewhat different, because the pension is not subject to taxation. The Government of the Russian Federation, understanding the complexity of the situation, enshrined in paragraph 10 of Article 220 of the Tax Code of the Russian Federation one exception - citizens of retirement age can exercise their right to a deduction for the three years preceding the purchase of housing. If the amount of income tax for the period does not cover the maximum amount that a pensioner can receive by law, or he spent the last three years on a well-deserved vacation and did not pay personal income tax, then taxable income will be required to return the rest of the benefit. This may not only be wages, but also other income with the payment of income at a rate of 13 percent: sale of real estate or shares of enterprises, rental of real estate and others.

Don’t forget about the pensioner’s close relatives, namely his wife or husband. If a citizen is officially married and his other half works or has taxable income, then compensation can be received for him.

The tax deduction amount is 2 million rubles, respectively, the maximum amount of compensation will be 2 million x 13% = 260 thousand rubles. When used, the tax base can be reduced by even three million rubles, but only one object per life. Applies to interest only.

Calculation examples:

Citizen Slutsko retired in August 2017 and decided to move closer to the sea. In 2017, he sold his apartment, in which he had lived for the last 20 years, and bought an apartment in Yevpatoria for 4 million. To receive the payment, he must wait until the end of the year and file a tax return. He will be able to provide all the necessary papers to the Federal Tax Service at any time in 2018 or later. At the time the right to deduction arose, he was retired, so he can return the personal income tax paid for 2015–2017. The tax base for the past three years was: 450,000 + 495,000 + 299,000 = 1,244,000 rubles, and the refund will be 1,244,000 x 13% = 161,720 rubles.
Citizen Kuzmina is an old-age pensioner, but continues to work. In 2017, she bought a house for 3 million rubles and moved into it from the hostel. After registering ownership, she went to submit documents to the Federal Tax Service to receive a deduction for the period from 2014 to 2016. During the period, her income was 1,100,000 rubles, so after receiving 1.1 million x 13% = 143 thousand rubles, she has the right to receive a notice from the tax office and write a statement at work. In her case, the cost of the apartment is above the deduction limit; in the future, she will be able to reduce the tax base by another 2 million - 1.1 million = 900 thousand rubles. But the payment will not be one amount, but a monthly reduction in the tax base until the benefit is fully used.

Changes to legislation in 2019

The most important changes in legislation, primarily of interest to older citizens, occurred on 01/01/2012. It was then that the opportunity arose to take advantage of the transfer of the tax deduction to the three years preceding the emergence of the right to the deduction. But initially only non-working pensioners could take advantage of this right. This point has been changed since the beginning of 2014, when working and non-working pensioners were given equal rights (Letter of the Ministry of Finance of the Russian Federation dated April 17, 2014 No. 03-04-07/17776). Since then, no significant changes have been made to the laws.

Deduction for treatment

This species belongs to. The main features are:

possibility of receiving annually;
the maximum amount is 120,000 rubles per year for all types of social deductions, with the exception of charity;
can't be returned more than the amount paid for the year in the form of income tax. The balance does not carry over to subsequent periods.

Instead of a pensioner who has passed, his immediate relatives (children, husband or wife) can receive a deduction. A prerequisite is the execution of an agreement and payment documents in the name of a relative.

When a pensioner applies for a tax deduction for treatment, it does not matter whether the citizen was treated in a public or private clinic, in the country or abroad. In case of expensive treatment, you can also include the necessary medications purchased by prescription at your own expense.

How to get a tax deduction for a pensioner

There are two options for applying for benefits: through the employer or the tax office. Of course, there are still options for filing a declaration through the State Services portal or the tax website, but you will still need a visit to the inspectorate and the procedure will require an electronic digital signature, which not everyone has (after writing instructions on this topic, a link will be added here). However, a visit to the Federal Tax Service will also be required if an application is submitted to a tax agent. After checking the documents, the inspector will issue a notice of the right to deduction within a month, which, together with the application, is submitted to the employer’s accounting department. In the future, the tax base will decrease until the deduction limit is completely exhausted, and personal income tax will no longer be withheld from your salary.

You can submit a 3-NDFL declaration in order to receive a deduction for previous years, without waiting for the end of 2017

22.08.2017

Olga

I bought an apartment under a shared construction agreement in 2013, I have payment documents from the bank, I have been a pensioner since 2012 but worked until October 2014. Due to the fault of the developer, the house was demolished in December 2016, and I received the acceptance certificate in April 2017. For which years can I receive a property deduction? How many declarations do I need to fill out?

Rifle

We bought a house in the village for 60,000 rubles in 1999 - it was not fully completed.

Working pensioner. In 2018, what tax deduction can I receive?

Elena

I bought an apartment in shared construction in 2016, registry office in 2017, a pensioner. I filed a declaration in 2017 for 16,15, 14,13 years, please tell me if the years are indicated correctly. Thank you.

Elena, you did everything right. Your right to deduction arises in 2017, and this is the first year of filing a declaration. When you have an unused deduction balance, you can carry it back three years: 2016, 2015 and 2014.

I just don’t quite understand why 2013? In 2017, exactly what year did you file your return for? Write to me please.

Irina

Good evening, I have not worked since April 2015 year, in June In 2016, ownership of an apartment purchased in shared construction was registered. I retired in December 2017. Am I eligible for a tax deduction? Thanks in advance.

Russian tax portal, Tax consultant

Irina, Good afternoon. You have the right to submit documents for deduction. Your right to a deduction arose in 2016, but since you did not work this year, the unused balance of the deduction goes to 2015, 2014.

Vladimir

I have been a working pensioner since 2014. In 2017 I bought a room costing 1,080,000 rubles.

I submitted the declarations in 2018 in this order:

1) for 2017. 2) for 2014. 3) for 2015. 4) for 2016.

Is the order of the transferred balance indicated correctly or is it not important?

Anna

In 2017, a pensioner received an apartment. The pensioner works.

Submits declarations: for 2017, for 2016, for 2015 and for 2014. What is the procedure for indicating previously paid property deductions? In the 2017 declaration, deductions from past periods = 0; in the 2016 declaration, the deduction from past periods is equal to the deduction for the 2017 declaration. In the 2015 declaration, the deduction from past periods = the amount of deductions from 2017 + 2016...

Is everything like that? Thanks in advance.

Lyudmila

She was an entrepreneur. Retired for two years. I bought an apartment in 2017. Am I entitled to a tax deduction?

Galina Vadimovna

I have been retired since 2006. There is a certificate of full payment of the share for the apartment in the housing cooperative in 2014. At the end of 2015, I quit my job. Out of ignorance, I did not submit declarations to receive a property deduction. Do I have the right to receive a property deduction when filing a declaration in 2018, and, if so, for which years can I submit declarations and in what order do I make calculations for the deduction?

Valentina

Good afternoon I am a working pensioner. In 2017 I purchased an apartment. Can I take advantage of the tax deduction if I already used it in 2001 (I was not a pensioner then)

Russian tax portal, Tax consultant

Valentina, you are not entitled to a second deduction. You already exercised your right to deduction before January 1, 2014.

Elena Ivanovna

Please tell me, the apartment was purchased in 2014, I have also been a pensioner since 2014, I have been working! Due to ignorance of tax legislation, I did not apply for the deduction at the time! In 2018, in what order do I have the right to submit declarations: 2015; 2016; 2017; 2014??? or in order 2014-2017???

Thanks in advance for your answer! Thank you!

Russian tax portal, Tax consultant

Elena, you have the right to submit four at once tax returns(as a pensioner): first for 2017, and then when the unused balance of the property deduction is formed, you make a declaration for 2016, 2015 and 2014.

Lyudmila Mikhailovna

Pensioners have the right to apply for a tax offset. For example, citizen Prokhorov sold a two-room apartment that he inherited less than 3 years ago for 5 million rubles. In the same year, he purchased a three-room apartment for 7.5 million rubles. The pensioner is required to pay tax for the sold apartment.

At the same time, he has the right to reduce the tax base by 1 million rubles. Personal income tax payable will be calculated as follows: (5000000-1000000)*13%=520000 rub.

But Prokhorov has the right to apply for a deduction in the amount of 260 thousand rubles. for the purchased apartment, so he transfers 260 thousand rubles to the budget. (RUB 520,000-2,600,000).

List of documents required for tax deduction

To receive a deduction you must provide in Tax office the following documents:

2-NDFL certificates received from the employer.
Declarations in form 3-NDFL for the years of receipt of the deduction.
Apartment purchase and sale agreement.
Extract from the Unified State Register confirming.
Payment documents confirming the fact of payment for the apartment.
Acceptance and transfer certificate of residential premises.
Bank account details for transferring money.
Application for a free-form deduction.

This will help you avoid troubles with real estate.

Selling your child's share is a very complex matter that should only be done as a last resort! Ours talks in detail about this procedure.

What responsibility does a developer bear if he does not meet construction deadlines? There is all the information on this topic.

Procedure for receiving a deduction

The procedure for obtaining a tax deduction involves passing through a number of stages:

Registration of ownership rights to an apartment in Rosreestr.
Signing the acceptance certificate of the apartment.
Collection necessary documents for the tax office: obtaining a certificate from the employer and filling out a declaration in form 3-NDFL.
Submitting documents to the tax office by April 30 of the year following the purchase of the apartment.
Checking documentation and making a decision by the Tax Inspectorate.
Transfer of deductions to the pensioner's bank account.

The law also provides alternative option receiving a deduction. Without waiting for the end of the year, the pensioner should contact the Tax Inspectorate and provide documents confirming the purchase of an apartment in the current year.

Based on their consideration, the inspectorate will issue a notice of the deduction.

You need to contact the accounting department at the pensioner’s place of work, after which personal income tax will no longer be withheld from his salary, until the amount of unwithheld tax reaches the required deduction.

Thus, working pensioners receive tax deductions on an equal basis with other categories of employed citizens. At the same time, they are given the opportunity to transfer the deduction to the three years preceding the purchase of the apartment.