How to get a tax deduction for treatment for a non-working pensioner. Deduction for pensioners

IN Russian Federation for citizens who have reached retirement age, a number of benefits are provided, which covers various areas. We will not delve into the listing of all kinds of “indulgences,” since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. Our article will answer these and other questions, so let’s get to the point.

Not every citizen of our country leaves work when they reach retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.

Read about all tax benefits for pensioners in the appropriate section.

Property tax deduction for working pensioners

For a working pensioner, the situation with receiving benefits is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, while at official work, pays personal income tax (NDFL). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on purchasing an apartment, but not more than 2,000,000 rubles. Therefore, through simple mathematical calculations we find that you can return 260,000 rubles. This refund is subject to the property tax deduction law.

But please note that since 2015, working pensioners, just like non-working ones, can apply to the tax office for a credit for previously paid tax for the period of 3 years before the right to a property tax deduction arises. More details about this tax benefit for pensioners we will consider in the next chapter. Read about all the benefits for working pensioners in the corresponding article.

Let's take a closer look at the 13% return. Tax legislation regulates the procedure for individuals to receive property tax deductions. What do you need to do to get your 13% back, procedure:

Actually buy an apartment and prepare all the documents confirming that you are the owner.
Contact the accounting department at your place of work to obtain a certificate stating that you actually paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
Fill out on a special form at the tax office at your place of residence tax return forms 3-NDFL

It's important to know that when applying for a 13% refund, the amount spent on the purchase of an apartment includes not only the actual costs of purchase, but also the costs of finishing work inside the apartment itself. At the same time, one condition is important: the purchase and sale agreement must indicate that you accept the apartment with imperfections, that is, not “turnkey”. Only with this option is it possible to include the funds spent on finishing work in the total amount, from which a 13% refund will be calculated.

In addition, if your actual income for the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for a return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.

Property tax deduction for non-working pensioners

Now let's deal with more difficult situation, when a pensioner retires and is not officially employed anywhere. The 13% refund comes from the amount of taxes already paid, but the pensioner receives state pension, which is not taxed. Previously, until 2012 inclusive, the legislation established that those who do not pay personal income tax do not have the right to a property deduction when purchasing an apartment. But after 2012 there was a change in legislation and the adoption Federal Law No. 330-FZ, which introduced changes to the Tax Code. According to the new amendments, now even a pensioner who does not work in an official job and does not pay personal income tax has the same right to a property deduction as other citizens of the Russian Federation. But a small nuance is important here; receiving a deduction has a slightly different scheme - the opposite.

The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.

Let's look at it with an example. Let's say you became a pensioner at the end of 2016, and bought an apartment already in 2017, this means that in 2018 you need to submit a certificate to the tax office about the taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and also purchased a home in 2017, then the deduction will be provided only for 2014 and 2015.

This scheme for obtaining a property deduction for non-working pensioners implies the transfer of unused benefits to more early periods(but not more than 3 years), thereby allowing you to use it (the benefit) to the fullest. The most important factor is the presence of official income, otherwise you will not be able to take advantage of the right of benefit.

If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which the 13% refund will be issued, the countdown will begin precisely from this year, and not from the previous one.

If you purchase real estate in 2018, you will be able to get a refund of previously paid taxes in 2019.

The procedure for obtaining benefits from the tax authority

The procedure for both yours and the tax service is no different, even if you are 30 years old or 60. The property tax refund mechanism, as well as the legislation, are the same for all categories of citizens. As was described just above, you need to provide the tax office with an income declaration in the prescribed form (3-NDFL); a statement written in your own hand; a certificate (or certificates, for non-working pensioners) about the payment of personal income tax; documents for the purchased apartment confirming your ownership; as well as purchase receipts finishing materials(this case was discussed above).

Next, nothing is required of you except wait. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough check of the authenticity and reliability of the data you provided. If no problems arise, you will receive a notification stating that your application has been approved. Next, you will need to go to the tax authority at your place of residence and indicate the current account number on a special form, where the funds that make up the property tax deduction will be transferred to you. It is important to have a current account in a branch of any Russian bank, since funds cannot be transferred to an account in a foreign country. In addition, cash is also not issued.

If during the audit the tax service discovers any inaccuracies or lack of information, you will also be notified and will require clarifications and clarifications.

“Pitfalls” in the process of obtaining a property deduction

It is important for pensioners not to neglect a number of features when preparing documents for tax deductions.

It is important to remember that a non-working pensioner receives a deduction for the last three years preceding the purchase of a home. This means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year, which will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total deduction amount will be much less.
When buying an apartment by contribution, that is, when you are a shareholder, for example with your daughter or son, you are also entitled to a tax deduction, but it is proportional to your expenses.
A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. To do this, you need to contact the tax service with a corresponding application. Moreover, if you work part-time at several jobs (again, important factor– “officially”), then the tax office, at its discretion, will determine the order of employers from whom you will receive benefits.

Prepared by "Personal Prava.ru"

Every pensioner can return the funds paid to the budget, but there are many nuances in contrast to the usual deduction for non-pensioners.

If you don’t find the answer to your question in the article, ask it in this article, we will definitely answer and help.

Tax refund when buying an apartment in 2019 for non-working pensioners

If a pensioner does not work anywhere, then such a citizen cannot claim a tax refund. Because if he receives a state pension, which is not taxed (clause 2 of Article 217 of the Tax Code of the Russian Federation), he does not have tax amounts paid to the budget. This means he has nothing to return from the budget.

But this does not apply to income from:

from the sale of real estate, shares and other property;
housing delivery and non-residential premises for rent, in this case you need to know that lease agreements concluded for a period of up to one year are not subject to registration, but even if there are any, the deduction is provided on the same basis;
other income on which personal income tax is paid.

If a retired citizen does not work, but has the above income subject to personal income tax, then he can claim a tax deduction on a general basis.

If a non-working pensioner does not have such income and lives only on pension payments, then in some cases it is possible to transfer the tax deduction to previous tax periods in which the pensioner had income subject to personal income tax.

How to get a deduction when buying an apartment for a working pensioner

Citizens who have retired but continue their labor activity, can take advantage of the tax deduction on a general basis, regardless of the time of termination of work, and they still have the right to a special pension transfer of the deduction to previous periods.

Example

Ivanov O.L. Since 2014, he became a pensioner, but continued to work.

bought an apartment in 2016;
In 2019, I applied to the tax office and returned the taxes for 2018, 2017, and 2016 on a general basis. Because He is a pensioner, so he took advantage of the transfer and returned for 2015 too.

Transfer of tax deductions for pensioners

Unlike ordinary citizens, pensioners have an advantage in the timing of receiving deductions. This category of people can take advantage of the transfer of deductions, which is not allowed to ordinary citizens.

How many years before can a pensioner receive a tax deduction for an apartment?

Regardless of the date of purchase of the apartment, in most cases a pensioner can return the personal income tax paid for the last 4 calendar years. But in order to carry over the real estate tax deduction to previous periods, the pensioner must have the appropriate income in those periods, otherwise the benefit will not be provided.

Example

Stepanov K.N. In 2017, I bought residential premises, but the deduction in 2018 was not received in full. He retired in 2018, but continued to work. The refund will be postponed to 2019 and in addition, if there remains a balance to be transferred, then Stepanova K.N. can submit documents for payment for past years, that is, for 2015-2017.

When purchasing a home, you need to take into account some features and not put off receiving money for too long. Although a tax refund can be issued in 2019 for 2015-2018 inclusive, in 2020 this period will be shortened by one year and the countdown will start from 2016.

Example

Ibragimov P.R. being a pensioner since 2014, I bought a home in the same year, but due to ignorance of the law, I did not apply for the benefit and did not use the right to transfer it, but could have applied in 2015 and received a deduction for 2014, 2013, 2012, 2011
But P.R. Ibragimov appealed. minus the deduction only in 2017, in which case he was only able to receive the deduction for 2013 and 2014.

Deduction for the purchase of housing in common ownership of spouses of pensioners

If a transaction is concluded for the purchase of a home into joint ownership of married people, then it is also necessary to add:

marriage document;
agreement between husband and wife on the distribution of shares;
pensioner certificates, if both of them are pensioners.

Moreover, according to the position Supreme Court, even if the home is registered in the name of one of the married persons, the second one, who is not the title owner, can also receive a tax break and receive income tax withheld from his income in the form of a deduction.

Example

Ryazanov P.D. and Ryazanova B.O. entered into an agreement in 2016 for registration in common property apartments. Both have been pensioners since 2016 and have the right to benefit from a refund. By signing an agreement on the distribution of property deductions by 1⁄2 shares, they will receive money, each to their own account for the past years.

Example

Serov L.Zh. and Serova A.R. We bought a home in 2017 and this year the wife retired, and the husband continued to work. In this situation, they can divide the shares at their own discretion. For the wife, taking into account the previously paid tax, a smaller share can be established, sufficient to return the funds to her as a pensioner, and for the husband a larger share, since he does not stop working and paying the established tax. The specified agreement does not affect the share ratio when dividing the property of spouses, because the intended purpose for it is only to determine the share in the deduction.

Tax deduction for military pensioners

Employees of law enforcement agencies and the Ministry of Defense of the Russian Federation also pay a state-established income tax at a rate of 13%. And therefore tax deduction when purchasing real estate for military pensioners provided in the same manner as other persons in this category.

An exception is if the housing was purchased with money provided by the employer, and the employee did not contribute his own money to the purchase. Under such conditions property tax deduction for military pensioner is not provided, since he did not incur expenses, and the funds were provided from the relevant state budget. However, if you had to pay extra, you can get a tax refund.

Example

Ryazantsev P.K. received a certificate for 1,567,789 rubles. He purchased a home in 2016 for 1,987,000 rubles and resigned in the same year. The total amount of funds invested was 419,211 rubles. From the specified amount, he has the right to exercise the right to a tax refund and return 54,497 rubles.

Changes in 2019 in the deduction for the purchase of housing for pensioners

For the first time, pensioners had the right to use the transfer of deductions on January 1, 2012, but it was limited to a narrow circle of people. Those pensioners who did not work or receive other income subject to the taxation system at a rate of 13% could receive state relief.

Starting from 01/01/2014, those who resigned due to age or other reasons, but continued to earn extra money, received this right.

Since this period, changes have been made, and now those who work have the opportunity to receive a tax deduction for the purchase of an apartment, as well as those who are not members labor relations pensioners ().

Today, any pensioner will be given the right to deduct and transfer it for the purchase of an apartment, regardless of whether he works while retired or not.

What documents are required for a pensioner to make a deduction?

statements according to a given sample;
a declaration, if the tax for the previous year is subject to refund, or several declarations, if money for previous years is returned;
establishing title (agreement, deed, extract from the Unified State Register of Real Estate, which is available if the certificate has not already been issued);
pension certificate;
marriage certificate and application for distribution of property deductions between spouses (if necessary);
certificates in form 2-NDFL about wages for past years;
payments for expenses incurred.

For registration of deductions when buying an apartment for a pensioner it is necessary to submit the above documents to the Federal Tax Service and within four months A refund will be issued.

Pensioners who distribute the property deduction in shares, like other taxpayers, need to know that in the event of the death of a taxpayer who has not fully taken advantage of his share of the deduction, the remainder is not transferred to the surviving taxpayer and he will not be able to take advantage of the deduction for himself or for the deceased.

In the Russian Federation, a number of benefits are provided for citizens who have reached retirement age, which covers various areas. We will not delve into the listing of all kinds of “indulgences,” since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. Our article will answer these and other questions, so let’s get to the point.

Read about all tax benefits for pensioners in the appropriate section.

Property tax deduction for working pensioners

But please note that since 2015, working pensioners, just like non-working ones, can apply to the tax office for a credit for previously paid tax for the period of 3 years before the right to a property tax deduction arises. We will look at this tax benefit for pensioners in more detail in the next chapter. Read about all the benefits for working pensioners in the corresponding article.

Let's take a closer look at the 13% return. Tax legislation regulates the procedure for individuals to receive property tax deductions. What do you need to do to get your 13% back, procedure:

Actually buy an apartment and prepare all the documents confirming that you are the owner.
Contact the accounting department at your place of work to obtain a certificate stating that you actually paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
Fill out the tax return form 3-NDFL on a special form at the tax office at your place of residence.

It's important to know that when applying for a 13% refund, the amount spent on the purchase of an apartment includes not only the actual costs of purchase, but also the costs of finishing work inside the apartment itself. At the same time, one condition is important: the purchase and sale agreement must indicate that you accept the apartment with imperfections, that is, not “turnkey”. Only with this option is it possible to include the funds spent on finishing work in the total amount, from which a 13% refund will be calculated.

Property tax deduction for non-working pensioners

Now let’s deal with a more complex situation, when a pensioner retires and is not officially employed anywhere. The 13% refund comes from taxes already paid, but the pensioner receives a state pension, which is tax-free. Previously, until 2012 inclusive, the legislation established that those who do not pay personal income tax do not have the right to a property deduction when purchasing an apartment. But after 2012, there was a change in legislation and the adoption of Federal Law No. 330-FZ, which introduced changes to the Tax Code. According to the new amendments, now even a pensioner who does not work in an official job and does not pay personal income tax has the same right to a property deduction as other citizens of the Russian Federation. But a small nuance is important here; receiving a deduction has a slightly different scheme - the opposite.

The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.

Let's look at it with an example. Let's say you became a pensioner at the end of 2016, and bought an apartment already in 2017, this means that in 2018 you need to submit a certificate to the tax office about the taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and also purchased a home in 2017, then the deduction will be provided only for 2014 and 2015.

This scheme for receiving a property deduction for non-working pensioners implies the transfer of unused benefits to earlier periods (but not more than 3 years), thereby allowing it (the benefit) to be used to the fullest. The most important factor is the presence of official income, otherwise you will not be able to take advantage of the right to benefits.

If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which the 13% refund will be issued, the countdown will begin precisely from this year, and not from the previous one.

If you purchase real estate in 2018, you will be able to get a refund of previously paid taxes in 2019.

The procedure for obtaining benefits from the tax authority

The procedure for both yours and the tax service is no different, even if you are 30 years old or 60. The property tax refund mechanism, as well as the legislation, are the same for all categories of citizens. As was described just above, you need to provide the tax office with an income declaration in the prescribed form (3-NDFL); a statement written in your own hand; a certificate (or certificates, for non-working pensioners) about payment of personal income tax; documents for the purchased apartment confirming your ownership; as well as receipts for the purchase of finishing materials (this case was discussed above).

If during the audit the tax service discovers any inaccuracies or lack of information, you will also be notified and will require clarifications and clarifications.

“Pitfalls” in the process of obtaining a property deduction

It is important for pensioners not to neglect a number of features when preparing documents for tax deductions.

It is important to remember that a non-working pensioner receives a deduction for the last three years preceding the purchase of a home. This means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year, which will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total deduction amount will be much less.
When buying an apartment by contribution, that is, when you are a shareholder, for example with your daughter or son, you are also entitled to a tax deduction, but it is proportional to your expenses.
A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. To do this, you need to contact the tax service with a corresponding application. Moreover, if you work part-time in several jobs (again, the important factor is “officially”), then the tax office, at its discretion, will determine the order of employers from whom you will receive benefits.

Prepared by "Personal Prava.ru"

The essence of tax deductions is to exempt Russians from taxes on the part of the expenses they incurred to purchase an apartment.

The amount of the tax deduction is determined from the actual costs of purchasing housing, but in total no more than 2 million rubles.

Thus, after submitting supporting documents to the local inspectorate, a citizen is entitled to compensation in the amount of up to 260 thousand rubles. (it is calculated as 13% of 2 million).

When purchasing a home on credit, a refund is additionally allowed. income tax to pay interest to the bank. If the agreement was concluded after 2014, then the amount of interest paid that is subject to reimbursement can be no more than 3 million rubles. (those. You can issue a refund for an amount of up to 390 thousand rubles.).

These limits apply to all taxpayers, regardless of their category, incl. for pensioners.

Conditions for returning 13 percent when purchasing an apartment for pensioners

Since a property deduction is a return of tax contributions to the budget, to obtain it it is required that the pensioner has income that is subject to 13% personal income tax. Pension, regardless of the reasons for receiving it (reaching retirement age, loss of ability to work, or achieving a certain length of service military service), is exempt from taxation. That's why by default, pensioners are not provided with property deductions.

But if they have other sources of income besides pensions, then the refund is made as usual. This is not only salary, but also alternative sources.

Let's consider the particular conditions for receiving tax deductions by Russian pensioners depending on their income.

We wrote about how to return 13% to pensioners.

Tax refund when purchasing an apartment if you have additional income

The presence of alternative sources of income allows pensioners to count on receiving a deduction against this income. This could be the sale of real estate, rental of an apartment or car, an additional pension from non-state pension funds (it is not exempt from personal income tax by law), an additional salary or remuneration under copyright agreements/contracts.

When applying for a deduction, it is necessary to take into account the fact that its amount cannot exceed the annual tax transferred to the budget.

Suppose, citizen Abakumov decided to make an investment in retirement and purchase an apartment in order to receive income from it in the form of rent. He purchased the property for 2.3 million rubles, and rented out housing for 12,000 rubles. per month. He does not hide the income received, but pays a monthly tax of 1,560 rubles. Over the year, this amount reached 18,720 rubles.

For purchased real estate, a pensioner can apply for a deduction of a maximum of 260 thousand rubles. But he has the right to return no more than 18,720 rubles for the current year. According to the law, he can transfer the rest of the deduction (241,280 rubles) to the following years, while the limit is 260 thousand rubles. will not be exhausted.

Property deduction when buying an apartment for non-working pensioners

Until 2012, if a pensioner did not have any income other than a state pension, he could not count on deductions. But since 2012, the situation has changed and amendments to the Tax legislation were adopted in favor of pensioners.

Now they have the right to return personal income tax regardless of the date of purchase of real estate for the last 4 calendar years. For example, in 2016 it was possible to issue a refund for 2015-2012.

When postponing tax periods, a pensioner must follow a number of rules:

It is allowed to apply for a deduction only the next year after purchasing real estate, i.e. For an apartment purchased in 2017, a refund can be issued no earlier than 2018;
pensioners who have not worked for 5 or more years lose their right to receive budget preferences;
the deduction is not provided for more than 4 years (in 2017, taxes for 2012 are no longer refunded).

For example, pensioner Abramov retired in 2016. The following year he purchased a new two-room apartment. In 2018, he has the right to apply to the Federal Tax Service and reimburse part of the costs for 2016 (while he is employed) and for 2014-2015.

It is worth considering that when postponing tax periods, declarations are submitted in reverse order. For example, first for 2015, the balance is transferred to the previous year 2014, then - for 2014 - to 2013.

Tax deduction when purchasing an apartment for a working person

Previously Tax code contained a limitation according to which working pensioners could not carry over the deduction. But in 2014 this rule was canceled and similar right stuck not only to non-working pensioners, but also to employed people.

Let's give an example. In 2014, Bobrov reached an honorable age and retired. However, he continued to work. In 2015, he bought an apartment for 5.8 million rubles. In 2016, he contacted his Tax office to receive a deduction. At the same time, he has the right to return personal income tax not only for 2015, but also for 2012-2014. But if the amount received is not enough, he has the right to continue to receive a deduction until he receives all 260 thousand rubles.

Otherwise, for working pensioners, tax refunds are made according to general rules.

Is tax compensation due when purchasing a home by a pensioner who has stopped working?

In life, the following situation is also possible: during the process of returning personal income tax, a pensioner stopped working and never managed to get back the entire amount received. So, if over the past three years he has already exercised his right to deduction, then further transfers stop. He can return the money only for last year work.

In this case, the pensioner has two options: find alternative sources of income or arrange payments for the spouse who continues to work.

We talked about receiving a tax deduction for working and unemployed pensioners.

Return of money to your spouse

When purchasing housing in joint/common ownership a working spouse may well receive a deduction instead of a pensioner. Of course, if they both worked, the family together could receive up to 520 thousand rubles. (if the purchased apartment is more expensive than 4 million rubles).

It does not matter which spouse actually made the expenses and whose name is indicated on the payments. In the application, the spouse has the right to arbitrarily distribute the amount of the deduction and completely redistribute it in favor of the pensioner’s spouse.

Download the application for distribution of deductions between spouses: , .

It is worth considering that if the apartment is more expensive than 4 million rubles, then an application for distribution of the deduction is not required, because the spouse will still not receive more than 260 thousand rubles.

For example, the pensioner has not worked for 5 years, and his wife has not yet reached retirement age. They bought an apartment for 3 million rubles. into joint ownership. By default, each of them could receive a deduction in the amount of 1⁄2 of the value of the property with 1.5 million rubles. But since the pensioner lost the right to a deduction, he wrote an application for its redistribution in the amount of 100% in favor of his wife. As a result, it was she who received a deduction of 260 thousand rubles. from a limit of 2 million rubles. (to the maximum).

More nuances about the return of 13% after purchasing an apartment at shared ownership, you will find, and you can find out more about receiving a tax deduction for a spouse.

Receiving payment yourself through inspection

To receive your own deduction you need to contact the Federal Tax Service for registration. This must be done the next year after purchasing an apartment, both at the beginning of the year and at the end. Tax refunds can be processed within three years. Thus, it is permissible to apply for a deduction for an apartment purchased in 2016 no later than 2019.

You should not delay this process too much: after all, every year the amount to be reimbursed from the budget will systematically decrease. After all, you can transfer the deduction to a pensioner only for three years before the purchase and with each subsequent period the period is reduced.

The pensioner must calculate the amount of the deduction independently and display all calculations in the 3-NDFL declaration. Basic information is provided here: the cost of acquisition (the amount indicated is no more than 2 million rubles), the annual amount of income and the transferred personal income tax (can be taken from 2-personal income tax). The amount of the deduction cannot exceed the amount of tax contributions to the budget.

Let's say, monthly income is 35,000 rubles, of which 4,550 rubles are withheld as personal income tax. The annual tax amount is 54,600 rubles. It is this that can be returned from the budget, and the balance is carried over to subsequent periods.

The Federal Tax Service provides a standard package of documents, which consists of:

statements;
Download the application for a deduction: , .
passports;
declarations in form 3-NDFL;
Tax return in form 3-NDFL: , .
certificates from the employer 2-NDFL for the years of receiving compensation;
Certificate of income of an individual, form 2-NDFL: , .
documentation for the apartment and payment documents (receipt, bank statements, etc.);
mortgage agreement;
marriage certificate (if you want to distribute the deduction between spouses.

All documents are provided in originals along with copies.

The pensioner will additionally be required to have a copy of his pension certificate only if he plans to exercise his right to postpone the tax period.

You can submit a set of documents in person or through a representative. In the latter case, you will need a notarized power of attorney to represent interests.

After the documents are submitted, they will be subject to a desk check. By law, it can take no more than three months. Upon successful verification of the information provided, the pensioner will receive funds in the amount of the calculated personal income tax to the declared bank account (passbook).

We talked in more detail about how to get a tax deduction for a pensioner and how to calculate its amount.

13 percent tax for pensioners through an employer

When a pensioner continues to work or his spouse applies for compensation from the budget, this process will consist of two stages.

At the first stage, with documents confirming the fact of purchase of housing the taxpayer applies to the Federal Tax Service at his place of residence. Within thirty days, the fiscal authority will issue a certificate confirming the right to deduct. You can submit an application in the same year that the apartment was purchased, without waiting for the end of the tax period.

At the second stage you Together with documents for housing and a notification from the Federal Tax Service, you need to contact the accounting department at your place of work. Here an application is written addressed to the management in the form approved by the legal entity. From now on, the employer will temporarily cease to perform its functions as a tax agent and withhold tax from wages.

Download a free application for a deduction for the employer: , .

Property deduction will not be received in one amount, but will represent a monthly increase in salary in the form of non-withheld personal income tax. Once the compensation is exhausted, the taxpayer will continue to receive a reduced salary.

For example, monthly income is 48,000 rubles. The employee receives 41,760 rubles. After applying for the deduction, his income will increase by 6240 rubles. (personal income tax amount) has not yet reached 260 thousand rubles. (if the apartment is more than 2 million).

The right to receive the balance of 3-NDFL for pensioners

Taxpayers have the right to additionally receive the balance of underused deductions in subsequent tax periods.

So, if it was not possible to compensate all costs, a pensioner can claim a deduction until he receives taxable income.

Multiple personal income tax refund

The ban on multiple use of tax preferences was lifted in 2014. Now the right to deduction is tied not to the object, but to the person of the taxpayer himself.

Previously, it was like this: a taxpayer purchased an apartment for 1,000,000 rubles. and returned 130 thousand rubles from the budget. After this, he could no longer apply for compensation.

Since 2014, Russians can repeatedly use deductions until the total amount of payments from the budget reaches 260 thousand rubles. If a citizen exercised his right to a deduction before 2014, then he has no right to claim it again (even taking into account the latest amendments).

Can a pensioner receive a tax deduction in Russia? What could be useful to bring this idea to life? How much are deductions for pensioners and what do they include? The answers to all these questions will be found below. In reality, everything is much simpler to understand than it might seem at first glance.

Concept

What is a deduction? Every taxpayer should know the answer to this question. After all, the majority of citizens are faced with this concept.

Deduction - return process cash for some transactions at the expense of taxes paid by the citizen. Simply put, for certain transactions a person will receive part of their money back. Can a pensioner receive a tax deduction?

Types of deductions

To answer this question, you need to understand why returns are generally allowed. In Russia there is a clear list of operations that include the process being studied.

In total, the following deductions are distinguished:

property;
social (for treatment, training, medications);
mortgage;
professional.

Citizens most often encounter the first three deductions. Professional returns are found among entrepreneurs.

Recipients

Can a pensioner get a tax deduction? The answer to this question is not as simple as it seems. After all, a lot depends on the specific situation.

In general, in Russia the right to receive the studied refunds is granted to all adult taxpayers. But for this they must have a permanent income, subject to personal income tax at a rate of 13%. If a citizen pays more or less, then his right to deduction is lost.

The recipient of funds can be either an entrepreneur or an ordinary individual. The main criterion here is the transfer of tax. Returns are processed at his expense.

What can you get for

It is clear what deductions take place in Russia. But what do they mean? What transactions are eligible for a refund?

Today, in the Russian Federation, the following transactions make it possible to bring the idea to life:

buying a home;
purchase of real estate with a mortgage;
provision of medical services;
purchase of medicines;
educational services.

Can a pensioner receive a tax deduction of one category or another? What does the modern say? Russian legislation about this?

For working people

As we have already found out, the main determining factor in this issue is the fact of transferring personal income tax to the state treasury. Can a working pensioner receive a tax deduction?

Yes. Elderly people who work after retirement do not have any problems with obtaining a refund for certain transactions. They can fully demand reimbursement of expenses from the state. For example, for your treatment or for medical care spouse.

No work - no deduction?

Can a non-working pensioner receive a tax deduction? After all, such citizens do not have any income that requires the payment of personal income tax. Pensions are not subject to such payments.

This means that non-working seniors cannot claim tax-type deductions. They are not legally required to return money for the previously listed transactions. And this fact must be taken into account.

There are exceptions everywhere

But these are not all the features worthy of attention. Under certain conditions, even idle old man has the right to draw up deductions for certain transactions. When is this possible?

If no more than three years have passed since the date of dismissal. Pensioners can claim deductions for the last 36 months of work after retirement. Otherwise, the right they are studying is lost irrevocably. It will be possible to restore it only if you start transferring personal income tax in the amount of 13%.

Dimensions

Can a pensioner receive a property tax deduction? Easily! Only with certain restrictions. They apply to all taxpayers.

To date, reimbursement for certain operations provide the following limits:

cannot be demanded from the state more than the amount tax paid;
property deduction is calculated from a maximum amount of 2,000,000 rubles;
mortgage returns provide for accounting for housing worth up to 3,000,000 rubles;
social deductions in total cannot exceed 120 thousand rubles;
for the education of each child, brother or sister, you cannot return more than 50,000;
per year, social deductions allow you to return no more than 15,600 rubles;
The interest rate for tax-type refunds is 13%;
expensive treatment can be returned without restrictions on social deductions (that is, the full 13% of the amount spent).

Such restrictions apply in Russia in 2017. This information will help you understand exactly how much the taxpayer is entitled to recover for the transaction.

How often to apply for the exercise of rights

Can a working pensioner receive a tax deduction? Yes, this right is secured by the state. Even non-working elderly people, under certain circumstances, are able to reimburse themselves for part of the expenses incurred. This is quite normal.

Some people wonder how often they can apply for deductions. There are no restrictions in Russia other than the limits indicated earlier. What does it mean?

A pensioner, like any other taxpayer, can claim deductions an infinite number of times. But only until the limits provided by law are exhausted. Further, the right to reimbursement of expenses in one category or another is lost.

It must be remembered that a citizen can apply for a deduction only the next year after the conclusion of the transaction. If you do this earlier, the Federal Tax Service has the right to refuse the service.

Instructions for applying for deduction

Does a pensioner who buys an apartment receive a tax deduction? Yes, if he registered the property in his or her spouse’s name. It is only under certain circumstances that an older person cannot claim 13% of the transaction costs they incurred.

How to properly file a deduction? Without understanding this topic, it will not be possible to successfully implement the task. After all, the Federal Tax Service may refuse if certain rules are violated.

Today it is necessary to adhere following instructions to correctly process the deduction:

Prepare a package of papers requested by the tax authorities in a particular case.
Submit an application for a deduction. Attach the prepared documents along with their copies.
Wait a while. The Federal Tax Service will review the submitted materials and then make a decision regarding the issuance of money.

Return Authorization Received? Then you can simply wait for the funds to be transferred to the taxpayer’s account. Otherwise, you will have to accept the refusal.

Waiting period

Is it possible to a non-working pensioner get a tax deduction? Of course, but only if more than three years have passed since the dismissal. Such rules apply throughout the Russian Federation today.

How long to wait for a decision from tax authorities? How quickly will the money be transferred to the taxpayer?

You should take into account the fact that refunding deductions is a long-term operation. It takes from 2 to 6 months. The bulk of the time is spent on checking documents. Do not think that the process being studied is fast. You won't be able to get your money back immediately.

Property returns

Now let's look at the lists of documents that may be useful for pensioners when processing returns. They are not much different from those brought by ordinary taxpayers.

Let's start with the most common deduction - property. To get it you will need:

pensioner's identity card;
pension certificate;
income certificates;
tax returns;
work book;
purchase and sale agreement;
marriage certificate (if available);
TIN (if available);
bank account details;
mortgage agreement (if the apartment was purchased with a mortgage);
mortgage payment schedule (for mortgage repayments);
checks and statements indicating the transfer of funds for transactions;
certificates of ownership of the apartment (from 2017 - extracts from the Unified State Register).

The citizen will also need to confirm his place of residence. To do this, you will have to get a special certificate from the passport office. It is not needed if the citizen presents a passport as identification.

Treatment

Do pensioners receive a tax deduction for treatment? Certainly! If all the previously listed conditions are met, the citizen has the right to do so.

What documents will be useful to a taxpayer when applying for a deduction for treatment? Among such papers are:

passport;
pension certificate;
receipts for payment of services;
agreement with a medical institution;
an organization’s license to provide certain services;
documents indicating the taxpayer's registration;
income certificates;
3-NDFL;
prescriptions from doctors (if medications are reimbursed);
Marriage certificate (for refund of funds for treatment of a spouse);
taxpayer's work book;
a statement containing the details for transferring funds.

As in the previous case, all documents are provided not only in originals, but also along with copies. There is nothing special or unclear about the refund process.

Summing up

It is now clear whether a pensioner can receive a tax deduction. All working citizens have this right. Unemployed seniors can also hope to receive reimbursement, but only under certain conditions. They have already been mentioned.

In fact, filing tax deductions is a fairly simple operation that mainly requires careful attention to the preparation of documents for filing a request. The proposed instructions are suitable not only for pensioners, but also for other categories of taxpayers. By following it, you can issue a tax deduction as quickly as possible.