Application for a refund of apartment tax. Sample application for refund of property tax deduction

An application for a personal income tax refund when purchasing an apartment may be needed if the taxpayer did not take advantage of the opportunity to refund the tax from the employer and wants to return it through the Federal Tax Service immediately for the year. How and when can you return personal income tax when purchasing real estate? What documents are required for this? How to properly submit a return application? We will give answers to these and other questions.

Conditions for returning personal income tax when purchasing an apartment

In the case of purchasing an apartment, it is possible to return part of the invested funds through the use of property deductions (Article 220 of the Tax Code of the Russian Federation). They exist in two forms that can be used together:

Direct costs of purchase or construction:

their volume is limited to 2,000,000 rubles;
the deduction can be attributed not to one, but to several objects;
if the apartment is sold without finishing (and this is reflected in the contract), then it is permissible to include the costs of finishing work and materials in the amount of purchase costs.

Mortgage interest. This deduction is also limited in amount (RUB 3,000,000). Additionally, it can only be applied to one object.

Deductions can be used:

in relation to income taxed at a rate of 13%;
if there is a right to property, which will be confirmed by the corresponding certificate issued when purchasing the object, or an acceptance certificate for shared participation in construction;
for expenses that have documentary evidence and were made by the taxpayer personally, not at the expense of budget funds (or maternity capital funds) and not when purchased from a related party;
each of the owners for the full amount when purchasing in joint or shared ownership;
when parents purchase housing registered for children under 18 years of age.

Read more about mortgage deductions in the material “Tax deduction when buying an apartment with a mortgage (nuances)” .

Ways to return tax

You can get your tax refund in the following ways:

In the year the right to a deduction arises, submit to the Federal Tax Service at your place of permanent residence the entire package of documents relating to it, and receive from the tax office a notification of the right to a deduction for its application at the place of work. If this year the deduction amount is not used in full, then next year you must again contact the Federal Tax Service for notification of the remaining deduction. And so on every year until the full amount is selected.
After the end of the year in which the right to deduction arises, submit to the Federal Tax Service a 3-NDFL declaration for the past year, drawn up taking into account the amount of deduction possible for the year. The amount of the deduction cannot be greater than the amount of annual income. The declaration must be accompanied by 2-NDFL certificates confirming the amount of income and the amount of tax withheld from it, a set of documents giving the right to deduction, and an application for a personal income tax refund for the past year. If there is a need to return the balance of the deduction in the following years, the taxpayer can choose one of 2 ways: receiving an annual notification for the current year for the employer or annually submitting a declaration for the past year to the Federal Tax Service. When choosing the first route, an application for a personal income tax refund to the employer is submitted together with a notification of the right to deduction received from the INFS. If you do not use the deduction at work, you will be able to submit the declaration again to the Federal Tax Service at the end of the year.

A sample application to the INFS to receive a notification confirming the right to a property tax deduction can be found in the article “Application for a property tax deduction.”

Resubmission of the set of documents entitling the right to deduction will not be required with any of the applications relating to the balance of the deduction in subsequent years.

Return of personal income tax through the Federal Tax Service is possible only if a declaration is submitted for the tax period (clause 7 of Article 220 of the Tax Code of the Russian Federation), i.e. at the end of the year. The Federal Tax Service will check the submitted declaration within 3 months (clause 2 of Article 88 of the Tax Code of the Russian Federation) and after another 1 month (clause 6 of Article 78 of the Tax Code of the Russian Federation) will return the tax to the bank account that the taxpayer will indicate in the application.

Documents evidencing the right to return

The right to a tax refund for the purchased apartment will be confirmed by the following documents:

certificate of ownership, and in case of shared participation in construction - an acceptance certificate;
purchase agreement or share participation in construction;
when purchasing for a child - a birth certificate;
mortgage agreement, if any;
documents on payment of interest;
contract for finishing work, if the apartment was purchased without finishing;
payment documents for payment of the cost of the apartment, and for finishing costs - building materials and finishing work performed.

Read about the nuances of applying deductions for equity participation agreements that provide for a breakdown of the cost into parts. “What is the size of the personal income tax deduction if the cost of an apartment in a residential building is divided into parts?” .

Filling out a return application

There is no need to fill out an application for a deduction for the purchased apartment. According to the Federal Tax Service, it is enough to submit a declaration, which plays the role of such a statement. However, for a tax refund, an application will still be required (Clause 6, Article 78 of the Tax Code of the Russian Federation). Moreover, it will contain the details of the account to which the money should be returned.

For such an application, there is a specific form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@. Since 01/09/2019, it has been in effect as amended by the Federal Tax Service order dated 11/30/2018 No. ММВ-7-8/670@.

On our website you can also see a sample application drawn up on the current form.

Results

When purchasing (or acquiring through equity participation) an apartment, an individual can take advantage of two property deductions for personal income tax:

in the amount of purchase or construction costs (within 2,000,000 rubles, but with the possibility of use for several objects);
in the amount of interest on the mortgage (within RUB 3,000,000 and applicable only to one of the objects).

The right to deduction is checked and confirmed by the Federal Tax Service. And the tax itself can be reimbursed either at the place of work (by reducing current accruals), or by receiving the amounts overpaid for the year from the Federal Tax Service (after filing a declaration there at the end of the year of acquiring the right to deduction). Reimbursement of the full amount of tax may take several years. There is no need to write any application for reimbursement. But if you receive tax from the Federal Tax Service, you will need to apply for its refund. There is a specific form for such an application.

Through notification of the right to return and wants to return it through the Federal Tax Service immediately in a year. This refund is stated in Article 220 of the Tax Code and is aimed at enabling citizens to buy or improve their own apartment. Let's consider the features of drawing up this statement.

The concept of a tax deduction implies a partial return of funds in the amount of 13% of the price of the purchased house, subject to the client paying personal income tax to the budget. The calculation is made from the upper limit, which should not exceed two million rubles. Otherwise, if the cost of the apartment is higher, then the tax is still calculated from the maximum limit.

The following persons are not eligible to receive the tax:

individual entrepreneurs because they have a preferential tax system;
workers receiving unofficial wages because they do not pay income contributions to the budget;
disabled people, students and the unemployed, because they receive material payments that are not subject to taxes;
people purchasing housing from relatives.

Conditions under which a personal income tax refund is due when purchasing an apartment.

There are several conditions for paying income taxes. Below are the main ones when:

the hired worker pays taxes at a rate of 13% from his official salary;
the purchased housing is located within the state;
the buyer’s personal money is paid, not budget money;
the purchase takes place between people who are not related to each other by either family or official ties.

A citizen purchasing residential space with a mortgage will be able to return the contribution from the price of the house, taking into account interest costs.

An example of filling out an application for personal income tax return

It must be said that there is no special sample application for a tax deduction, therefore, when contacting social security authorities, it is possible to fill out the form established by them. You can fill out the paperwork with a pen or type the text on a computer. If you would like to fill it out electronically, you can download the example shown below and insert your correct data. In the header of the petition, indicate the head and name of the Federal Tax Service at the place of registration.

Application form

In the Federal Tax Service of the Russian Federation No. _____________________________________

(name of organization)

(From)_________________________________________________________________

(Last name First name Patronymic client)

Tax identification number ___________________,

who lives at the address: ___________________________________

________________________________________________________________________

Telephone number you can contact: ___________________

STATEMENT

According to clause 6 of Article 78 of the Tax Code of the Russian Federation, please return to me the amount of excess paid in

Year of personal income tax in the amount of

Rub.

(in numbers)

Rub.

(in words)

regarding the provision of property/social tax deductions

(underline as necessary) for personal income tax.

Please transfer this tax amount to my bank account using the following details:

Bank name _____________________________________________________

INN ______________________ BIC ________________ Checkpoint __________________

Cor. check_________________________________________________

Current account______________________________________________________________

Personal account of the tax payer_______________________________________________

Date _______________ Signature _______________ /____________________/

(applicant’s signature) (signature transcript)

What are the costs of purchasing an apartment?

The main expenses for obtaining real estate consist of:

Conducting negotiations(that is, spending money on reserving a home, preparing papers to record them and implementing state registration. The amount will range from 1 to 5% of the cost of housing);
Confirmation of certain documents by a notary(power of attorney for those who record the agreement, the consent of the husband or wife for the purchase, from 2 to 3 thousand rubles);
Preliminaryin two, three or four months(this is due to the fact that newly moved-in residents do not have or accumulate debt).

Additional costs:

state registration of purchase agreements and transfer of property to other possessions (from 3,000 to 6,000 rubles);
leasing a safe deposit box in a bank (the result is determined by the bank’s tariffs);
money checks (0.1% - 0.2% of the amount being checked);
registration of a notarized agreement between the husband or wife for the purchase or a statement that the purchased party has not entered into a marriage (from 300 to 500 rubles);
issuing notarized powers of attorney for signing a purchase and sale agreement and conducting state registration (300-500 rubles);
services of real estate companies (5% of the price of living space).

Right to compensation

People have an advantage in purchasing money withdrawn from their salaries, from whose private salaries contributions to the budget of 13% are withheld every month. Those. the state returns the amount withheld from wages, the limit of which is 260,000 rubles. Pensioners will also be able to receive this deduction, and the contribution that was paid from their profits over the last 3 summers will be returned.

When is personal income tax withholding not refunded?

The return of personal income tax deductions does not occur only when the employee submits an application and the relevant inspections are carried out later than the contribution is withheld.

It follows from this that suddenly the document is submitted in the period when the accrual occurs, in this episode the owner of the enterprise is not obliged to reimburse the personal income tax, which was withheld from the initial period. But the hired person will be able to withdraw the transferred money only starting from the period when the enterprise has submitted all the necessary documents from the inspection services.

Bureaucrats believe that the contribution that is withheld after the employer receives an application for the deduction is shown to be excessively deducted. It follows that the amount withheld before receiving the employee’s request is not “excessively withheld” and is subject to Art. 231 NK are not included.

How do you receive a deduction?

Personal income tax is paid by many working citizens of the Russian Federation. This contribution is returned only in certain cases, namely, if the employee spends money out of his own pocket, then the contribution from the profit is reduced by the amount of the deduction.

Only home owners can use this opportunity. Personal income tax can be returned as a result of filing a request for compensation and requesting from the Federal Tax Service a notice of eligibility to receive compensation. These papers must be handed over to the owner of the enterprise.

There are two options for purchasing compensation:

The first one is used when the price of the early payment allows you to take everything in one payment and sums of money can actually be accepted immediately through the Federal Tax Service inspection. In this case, the request must indicate that the money will be transferred to a current account.
The other applies when the taxpayer must provide the employer with a notification confirming the right to take advantage of the personal income tax refund issued by the Federal Tax Service, as a result of which the employee can count on receiving the full salary, i.e., without withholding tax in the amount of 13% in the subsequent tax stage.

You can compensate for personal income tax by collecting the necessary papers. The reimbursement period is the period of consideration of the application. In our case, this is 3 months from the date of submission of documents. A special check is carried out at the relevant social security authorities, as a result of which a positive or negative decision is given. After completing this stage, the Federal Tax Service of the Russian Federation is obliged to inform the client in writing about the acceptance or non-acceptance of a decision on personal income tax compensation or about disagreement based on the research conducted.

If the answer is positive, the taxpayer must request in writing to provide him with the amount of the excess contribution withdrawn. By law, compensation must be paid within 1 month. after the tax office has acquired the relevant petition. After deciphering all the actions and making calculations, we can say that it can take about four months to pay compensation, however, in practice it takes longer, that is, it can take a whole year or even a year and a half.

Required documents

To compensate for personal income tax, you will need the following documents:

Tax return form 3-NDFL, it must be completed during the period of purchase of the home. The original is being served.
Photocopy and original of the taxpayer's passport. It is not considered basic by law, but many organizations are required to apply it.
Copy and original tax identification number.
Birth certificate of the child, if the home is registered in his name, and to receive compensation instead.
Certificate of income form 2-NDFL for the year in which the transaction was made. If work was carried out for several employers during the year, then certificates from all employers will be needed.
Application for transfer of contribution, where the current account number must be indicated to transfer money. The original will be needed.
Papers indicating ownership of purchased housing, and more specifically, we need certificates of state registration. registration of property rights and acts of acceptance and transfer of the house. Certified photocopies of these papers are required.
Receipt from the seller of the apartment.
Suddenly you bought an apartment with a mortgage, you need a loan agreement. A certified photocopy of this document is required.
Receipts, which confirm expenses for purchasing a house.

The list of documents for each case is selected individually, that is, there are no standards.

Deadlines for submitting documents and refund period

It is possible to return capital for property compensation when the supporting documents are available:

confirming the expenses committed for the purchase of a home;
paper recording the rights to property as a result of the acquisition of a home;
papers on acceptance and transfer of housing according to the contract.

What if the apartment was purchased a long time ago, and the buyer had no information about this service? It is possible to arrange everything now, since there are no time limits. However, you can return income tax for no more than 3 previous years. For example, if real estate was purchased in 2012, then in 2015 you can return taxes for 2014, 2013 and 2012.

Income tax can be refunded until the entire amount is exhausted. The registration procedure takes from 2 to four months, of which most of the time is spent on checking documents by the tax office.

Calculation of personal income tax refund amount

The tax deduction is regulated in the Tax Code of the Russian Federation by Article 220. The calculation of personal income tax refund when purchasing real estate has the following formula:

Tax deduction amount = Total cost of purchased housing * 13%.

Amount of personal income tax refund = Amount of tax deduction / Amount of income tax paid to the treasury during the calendar year.

Process of registration and payment of compensation

The possibility of obtaining a tax deduction provides a unique opportunity to minimize tax deductions when enormous expenses lie ahead.

It is the case of buying real estate that serves as a clear example. Compensation will be available to the following governing organizations:

tax office;
employer.

The best option is the owner of the enterprise. If, as a result of the application, the social protection authorities make a positive decision, then income tax will no longer be withdrawn from the salary until the amount of compensation ends. As soon as the buying party has completed a transaction, he needs to immediately report to the social security authorities and begin processing the necessary documents, without waiting for the end of the current year.

To apply for compensation through the director of the enterprise, you must provide the documents below:

statement;
passport of a Russian citizen or a document replacing it;
contract for the acquisition of a home or residential building;
certificate of state registration of property rights;
payment receipts;
acts of acceptance and transfer of real estate items.

The completed package of documents is submitted to the tax office at the place of registration. It can be delivered in person and sent by mail. The inspection reviews documents within one month. Then it sends a notification that confirms the right to a property tax deduction from the employer.

If you receive a positive result from social authorities, it must be delivered together with the application to the settlement department of the company or organization at your place of residence.

If the calculations were made incorrectly, the blame and responsibility fall on the accounting department and management of the enterprise with which the work contract was concluded.

If your place of work changes during the current period, then you can receive a tax deduction for property from the new owner no earlier than at the beginning of the coming year. The exception is the case when this contribution was not deducted at the previous enterprise or it was liquidated.

When preparing documents to obtain a tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all the issues related to this topic.

First of all, we note that the structure of the application and its content will depend on which method of filing the application you have chosen: through the Federal Tax Service or through the employer. In addition, it is of great importance what type of tax deduction you want to receive:

How to fill out an application if you plan to receive a standard deduction

The list of persons who can qualify for a standard deduction can be found in the Tax Code, namely in paragraphs. 1, 2, 4 tbsp. 218 Tax Code of the Russian Federation. The most common standard deduction is the child deduction. The application for the deduction is written in the name of the employer without contacting the tax authorities.

In the header of such an application they usually write the name of the organization where the applicant works and the full name of the director. In addition, the personal data of the employee applying for the deduction is indicated, including TIN and address. The text of the application asks for a standard tax deduction, indicating the child’s full name and the amount of the deduction. You must provide a list of documents that confirm the ability to receive this type of deduction. At the end of the application, the employee must sign and date it.

There is also the concept of a double tax deduction for a child. This means that one parent can transfer their right to a deduction to the other parent. Let's explain with an example.

Ivanov I.I. and Ivanova V.V. raising their son Ivanov A.I. 10/21/2005 Ivanova V.V. decided to renounce her tax deduction in favor of her husband, which means Ivanov I.I. can now claim a double tax deduction in the amount of 2800 rubles (1400*2).

In such a situation, the Ivanov spouses must fill out two types of applications. Ivanov I.I. must file a double tax deduction application in the name of his employer. A sample application will look like this.

And his wife Ivanova V.V. must write an application to waive her child tax deduction. The application is also submitted to the organization where Ivanov I.I. works.

How to fill out an application if you want to receive a property or social deduction

Both of these deductions can be obtained in two ways.

Method one - contact the tax office. In this case, the application for a deduction is filled out in a certain form. First, indicate the data of the tax office to which the application is submitted, as well as information about the taxpayer applying for a deduction.

Afterwards the name of the document is written - “Statement”, and then its essence is stated. Referring to the Tax Code, the taxpayer requests a refund of the amount of overpaid tax, indicating the year for which the refund is planned and its amount. You also need to write in the application the bank details of the account to which the applicant would like to receive a refund.

Method two - receive a property, and starting from 01/01/2016, a social tax deduction, through your. But in this case, you will have to visit the Federal Tax Service at least twice: the first time to submit an application to receive a notification confirming the right to the deduction, and the second time about a month later to collect it.

The header of the application contains the same information as when filling out an application for a deduction through the tax office. Below should be a text in which the taxpayer asks to confirm his right to a property or social deduction. At the end of the application there is a signature, transcript and date of writing the application.

After receiving a notification from the tax office, you must fill out an application to receive a deduction from your employer. The header contains standard information: last name, first name, patronymic of the employer and your own full name, tax identification number and registered address.

Then the word statement and its text itself are written. In it, the employee asks to provide a deduction (property or social) and indicates the number and date of the notification confirming the right to the deduction. At the end of the application, its date and signature are placed with a transcript of the taxpayer claiming the deduction.

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 (through 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 interest on the mortgage
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 notification of the right to a 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 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 training deduction, an application for a deduction is no longer required. Corresponding changes to the 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 purchase and sale of an apartment is a transaction in which the buyer pays the cost of residential real estate to the seller, and the seller transfers ownership of this property to the buyer. Part of the funds that the buyer spent on the purchase of an apartment can be returned through the tax office.

The amount that the buyer can return, subject to certain conditions, cannot exceed 13% of 2 million rubles, this is the size of the property deduction when purchasing an apartment. If the cost of the apartment is less than 2 million rubles, then the buyer will be able to return personal income tax on the full cost of the property. If the cost exceeds 2 million rubles, then you will be able to return only 13% of 2 million rubles.

A personal income tax refund from the purchase of an apartment is possible if the buyer paid income tax on his income in the year in which he bought the apartment. And also if you have documents confirming payment for the apartment.

In order to return personal income tax when purchasing an apartment, you need to write an application for an income tax refund; we suggest downloading a sample of such an application at the bottom of the article in word format.

Who can NOT get a tax deduction when buying an apartment?

The figure below shows groups of citizens who can and cannot receive a personal income tax deduction when purchasing an apartment. ⇓

Step-by-step instructions for filling out an application for a personal income tax refund

There is no standard application form, you can draw it up in free form, you can use the form provided by the Federal Tax Service itself. The application, along with other documents, is submitted to the tax office located at the taxpayer’s place of residence. In one year, you will be able to return only the amount within the personal income tax paid for that year. Unrefunded balances carry over to the next year. You can read more about income tax refunds when purchasing an apartment and property deductions in.

In this article we will dwell in more detail on the features of writing an application for a personal income tax refund.

You may also find the sample application for an income tax refund in connection with education expenses -, treatment - useful.

Application to the tax office for a personal income tax refund when purchasing an apartment

How to write an application for a personal income tax refund when buying an apartment?

In the right corner it should be written that the application is being submitted to INFS No.__ (at the applicant’s place of residence). Next, it is written from whom it is drawn up (the buyer of the apartment, who is also the applicant) - full name in the genitive case, residential address, telephone number, series and passport number.

The main contents of the form contain a request to return personal income tax in connection with receiving a property deduction for amounts allocated for the purchase of residential real estate (apartment, residential building, room, share in an apartment). The amount of income tax that must be refunded to the taxpayer is written in words and figures.

In order for the tax office to be able to transfer money if a positive decision is made in providing a property deduction, it is necessary to indicate the account number and the name of the bank where it is opened in the application itself.

The completed application form is signed by the buyer of the apartment and submitted along with other documents to the tax authority (income certificate, passport, documents confirming expenses, certificate for the apartment).

Download the application for personal income tax refund when purchasing an apartment

Video lesson. “Main tax deductions for personal income tax”

In a video lesson, Natalya Vasilievna Gandeva, an expert on the site “Accounting for Dummies,” talks with practical examples about the calculation of other tax deductions, in addition to property, for personal income tax (NDFL): social and standard. ⇓