How to return, apply for property, social, standard tax deductions when buying an apartment, for education, for a child, for treatment, for a mortgage: sample application, other documents. Tax deduction

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Published: December 28, 2017

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An application for a tax deduction when purchasing an apartment is a mandatory document that all taxpayers without exception are required to present at the time of applying for the deduction.

Application form
Filling procedure and sample
Submitting an application

Property deduction

Any citizen may have the right to receive it, provided that he has not previously used it in full. A property deduction can be obtained when purchasing real estate, its construction, as well as when spending money on reconstruction and carrying out some other construction work.

All details and conditions can be studied in detail in the Tax Code. This is what Article 220 is dedicated to.

This regulatory legal act for 2020 sets a limit on the amount within which each person can take advantage of the property deduction. The limit is set as follows:

no more than 13% of 2 million rubles of the cost of housing, which is 260 thousand;
no more than 13% of 1 million rubles of mortgage interest overpaid to the bank, which is 130 thousand.

Thus, in the totality, a person has the right to receive 390 thousand rubles in the form of unpaid personal income tax. This right is valid for 3 years from the date of expenditure. A prerequisite is that the person must have taxable income from which the deduction amount can be compensated.

return previously paid tax through the Federal Tax Service;
not pay current taxes by providing notice to the employer of the existence of such a right.

Depending on the chosen method, the type of application submitted for property deduction will also depend. You can get more detailed information about the deduction itself by watching this video.

Application form for tax deduction

The list of required documents for obtaining a property deduction when purchasing an apartment includes an application from the taxpayer. It serves as the basis for reviewing the documentation submitted by the buyer of the apartment, and it is on its basis that the tax authorities make a decision on granting a deduction or refusing a refund.

After a citizen purchases an apartment, a deduction from the budget is not provided by default. The taxpayer is required to submit an application to the inspectorate and attach documents confirming the right to receive it.

You must approach filling out the application as responsibly as possible, since if it does not comply with the established rules or the mandatory form, the deduction may be denied.

A property deduction is essentially a refund of taxes overpaid by a person from the budget. When processing a refund regarding overpayment of personal income tax, form MMV-7-8 / [email protected] dated 02/14/2017 is used. It is in written form and is drawn up in two copies, which are submitted to the Tax Inspectorate. One copy with the tax authorities’ mark of acceptance remains with the taxpayer. It will serve as confirmation of an application for a deduction in the event of loss of documents or if the deadlines for a desk check of documentation are delayed. The application is mandatory for use from March 2020.

Each sheet in the application must be signed by the taxpayer, which confirms the authenticity of the information contained in it. Therefore, the application does not need to be stapled or stitched.

There are deadlines for submitting an application. It is submitted the following year after registration of ownership of the apartment under a purchase and sale agreement in Rosreestr or signing of a transfer deed when purchasing real estate on the primary market from a developer. The statute of limitations for applying for a tax deduction is three years. Thus, you must apply for a personal income tax refund when purchasing an apartment in 2020 no earlier than 2019. In 2020, it is allowed to receive deductions for the years 2020, 2020, and 2017.

The application is accompanied by documentation that confirms the right to a property deduction. These are documents that confirm the amount of income received and tax withheld; payment documentation for real estate; documents confirming the legal status of the owner.

The application is submitted in one of the most convenient ways: through the Tax Inspectorate unit at the taxpayer’s place of residence, through the MFC, sent by registered mail or transmitted through an authorized representative.

When filing a deduction through a representative, the taxpayer must issue a power of attorney in his favor to represent interests.

Tax refund through the tax office

After this, you can begin filling out the saved blank application form. It will consist of 3 pages. Before starting registration, take a 2-NDFL certificate received from your employer for the period for which you will be refunding the tax. We will need to take some information from it.

Let's start filling out the application in order from the first page:

At the top we indicate “TIN”. We are looking for these 11 numbers at the top of the 2-NDFL certificate, where information about you as a taxpayer is indicated.
If you have never submitted such a document this year, then the “Application Number” will be “ 1 ”.
“Tax authority code” can be found on the Federal Tax Service website. But you can also simply rewrite the first 4 digits from the TIN, since they are the code of the tax authority where you are registered.
Below we write down our full name .
You have the right to refund the tax paid on the basis of Article 78 of the Tax Code , so we write down this number.
We also put “1 ” in the lower squares, which implies a refund of overpaid tax.
When filling out the 3-NDFL declaration, you will definitely calculate the amount of deduction that you are entitled to return. Therefore, in the “Amount of tax” we enter the previously calculated amount.
Next, you need to indicate for which “billing period” this calculation was made. We write the year for which it is calculated.
Further in the 2-NDFL certificate we find “OKTMO Code” , it is set individually for each tax authority.
This type of application consists of 3 pages. Therefore, in the line “Number of pages” we put “ 3 ”.
When you have prepared the entire package of required documents, you will know their total number. You must enter it in the line “Number of applications” .
As a standard, at the end of each application we put our signature, transcript, and date .

We indicate your “TIN” again .
In the line “ Last name ” we write it in full, and in the lines “ first name”, “patronymic” we write only the initials.
After this, we must write the details of our card or bank account, where the tax authorities will have to transfer the funds. If you have a card, you can view its details through your personal account, or request it at any bank branch. You can only indicate your own account. First we write “ bank name” .
“Account name” will always be current.
Then fill in the order “BIK”, “Correspondent account”, “account number” .
In the “Account number” , select the number “1”, it will mean that these are your details as a taxpayer, and not another person.
The full name must match those indicated in the account details.
Next, we must indicate the document with which you will confirm your identity when submitting documents to the tax authorities. Usually a passport is used for this. If for some reason it is missing, then you can use another document established by Russian legislation. Therefore, in the “Passport data” we rewrite the document details.
And in the line “Document type code” we indicate the code corresponding to this document. The passport has code 21 .

After this, we go to the last page, where we enter the full name in the same way as the previous sheet. address here , where, if necessary, correspondence should be sent.

You also need to know that each spouse has the right to receive such a deduction if the property was acquired during marriage. For example, my husband and I filed tax refund documents together to get back the full amount of tax due to us. Although according to documents I am not the owner. To do this, you need to fill out an additional application for the distribution of deductions between spouses. You can see the procedure for completing it here.

Procedure for filing an application for income tax refund

You can apply for a property deduction:

citizens of the country paying income tax of 13%;
who have documented their income for the year and expenses for the purchase of housing.

Based on the letter of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected], the application for deduction is submitted in the form of a unified document. Compliance with this form has been mandatory since March 31, 2017. Until this time, the application was written in free form with the mandatory inclusion of legally significant points.

You can find more information about the conditions and procedure for registering a deduction after purchasing an apartment here.

When are documents submitted for a 13 percent personal income tax refund?

The right to return arises from the moment of state registration of the purchase and sale transaction. You can use it, i.e., submit an application on the first working day of the new calendar year.

For example, if a purchase was made in October 2020, the application deadline ends in January 2020, immediately after the holiday weekend.

You can apply for a deduction:

simultaneously with all attached documents (declaration, etc.) - you will have to contact the Federal Tax Service once;
separately, first a declaration is submitted, a desk audit is carried out, then an application is submitted - you will have to contact the Federal Tax Service twice.

The applicant decides which method to choose.

How to fill out: basic rules

The application can be filled out either in writing (by hand) in block letters or using a computer. Corrections to the document are not permitted.

First sheet:
KPP - indicated if the buyer is a legal entity;
application number - the serial number of the application of a specific applicant, i.e. if the buyer applies to the tax office with a similar document for the first time this year, then the application will be the first; if there are several applications (deductions for several previous years), then each is assigned a serial number 1, 2, 3, respectively;
tax authority code - can be found by phone or on the official website of the inspectorate;
Full name of the applicant - indicated in full block letters, each personal characteristic is written on a new line;
link to the article of tax legislation - Art. 78;
overpayment reason code, payment code - after the words “please return” there are two boxes, in them you must enter the code “1”, indicating “overpaid amount of tax”;
refund amount - a specific amount of money is indicated in numbers without indicating kopecks, it is important to write it so that the last digit is in the rightmost box;
tax period - in the first two cells indicate “GD” - the annual income of an individual, in the second two - “00” - this is the annual payment code, and in the next four fields indicate the year for which the money is returned;
OKTMO - code of the region of residence, you can find out on the inspection website;
KBK - personal income tax code - 182 1 0100 110;
number of application pages — «003»;
accuracy and completeness of information - code “3” is entered (if the applicant submits the document in person, telephone number, signature and date are indicated), or “2” (if submitted by power of attorney, the name of the authorized person, the word “power of attorney”, its number and date are indicated) .
Second sheet:
page number — «2»;
surname, initials of the taxpayer - indicated in full block letters;
information about the bank account - the full name of the bank, account name, correspondent account, bank code, taxpayer account number are taken from a bank statement or from the bank’s online resources (in a telephone or computer application), “1” is indicated in the penultimate single box;
recipient - full full name, each word on a new line;
information about the identity document - each has its own code, for the passport - “21”, indicate the number, series, date of issue and by whom it was issued (codes of other documents are indicated in the footnote).
Third sheet:
entering passport data is identical to the previous sheet;
residential address - zip code, region code, full address indicating the city, street, house and apartment.

Below is a form and an example of a completed application to the Federal Tax Service for a personal income tax refund.

From special publications by our experts on the topic of tax deductions for the purchase and sale of an apartment, you can also learn how to get it when selling a home, and whether individual entrepreneurs can claim it when buying real estate.

What mistakes can be made when filling out?

When drawing up an application, it is important to take into account the following circumstances:

the application is submitted simultaneously with the 3-NDFL declaration or separately - after the completion of the desk audit of the declaration;
the form must be filled out by hand in block letters or on a computer;
On the official website of the tax authority, you need to make sure that the requirements for the form have not changed.

The following errors in the document may result in a delay in receiving the deduction::

errors were made in the application (any errors or corrections);
unreadability of the specified data;
the bank account indicated for transferring money does not belong to the applicant;
the account is indicated with an error (even by one digit);
the calculations regarding the deduction amount were incorrectly made;
absence of the applicant's signature.

Application for notification

This document is free form. But I recommend filling it out in a ready-made sample, since we will only have to change information about ourselves. Therefore, first, let's save ourselves a sample using this link . But if you wish, you can fill it out on a blank sheet of paper.

First, we write down the full name of the Federal Tax Service where we are registered. This is where we should submit our documents. You can check the name on the official website of the Federal Tax Service. This information is also written in the TIN certificate.
Then we write down all the information about ourselves. This includes: full name, tax identification number, date of birth.
Be sure to indicate your passport information so that you are not confused with your namesake.
We immediately write down the registration address and telephone number . The tax authorities will contact you through these contacts if necessary.
Be sure to enter the title of the document in the center of the sheet. We write that this is not just a statement, but we decipher its essence, that you need confirmation of the right to a property deduction.
In the body of the application we write why you have this right, what amount of deduction and for what period you expect to receive it. We indicate the amount without kopecks in the form of numbers and write it in words.
Next, we write down information about the employer from whom you plan to receive income. Here you need to indicate its legal name, INN, KPP. And also the official address.
Mandatory documents confirming this right will be attached to the application, so we write down the entire list of documents .
At the end we put the date, signature, transcript .

Once all papers have been submitted, tax officials must review them within 30 days and provide written notice. Further, on the basis of it, we will demand the money due to us from the employer.

What is an investment tax deduction?

Investment state duty deduction:

This is a new type of benefit that has appeared in Russian legislation since 2020.
Basically, it is used to attract citizens to the Russian stock market to improve the financial literacy of the population.

To receive this type of state duty deduction, you must do the following:

Choose a reliable broker.
Make an agreement with him.
Credit funds to your account.
Buy securities, shares.
The current or card account must exist for at least 3 years.

It is for the amounts you contributed that you can receive a 13% state duty deduction, but not more than 52,000 rubles per year. This is more profitable than receiving income from deposits in banking institutions. In addition, you can earn in the form of a tax refund.

Tax deduction: general information

Persons who work on an official basis and are residents of Russia, paying personal income tax, have the right to claim a deduction from the following expenses:

purchase of housing;
purchasing a plot of land and building a house on it;
taking out square meters for a mortgage.

Expert opinion

Musikhin Viktor Stanislavovich

Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.

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The maximum benefit amount reaches 2 million rubles. Previously, the privilege could only be applied to one object, but since 2014 new regulations have been in force, according to which the deduction applies to several objects. Therefore, if you have not realized the full benefit, the balance is allowed to be used later.

There is an option to take the privilege in case of purchasing square meters on credit. This can be done only once, but the maximum amount here has been increased to 3 million rubles. In addition, when purchasing an unfinished construction project, it is possible to take advantage of the funds spent on repairs and finishing of the building.

However, there are circumstances under which the taxpayer will receive a refusal. These include:

purchase of square meters at the expense of maternal capital or other subsidies from the state;
housing was purchased from a family member or relative.

If spouses purchase an apartment, they should draw up an application where it is important to determine how the deduction will be distributed between them. If this is not done, the benefit will be provided to them in equal parts. When the property is in shared ownership, the privilege is divided in proportion to the shares of the owners.

It is also important to say that if a minor owns the property, the parents have the right to receive a deduction for it. However, this fact does not prevent a citizen from exercising a similar right in the future.

If you don’t want to wait, you can carry out the entire procedure through the employer. In any case, you will need to write an application and attach relevant materials to it.

What is the standard tax deduction?

Standard state duty deduction:

Applicable to taxpayers subject to the fulfillment of one of the specific conditions: the presence of minor children in the family, disabled children, and this type of tax refund applies to Chernobyl victims, WWII veterans, serving in the Russian armed forces and disabled adults.
The amount of money you receive in your hands depends on the category.
For example, if you have two minor children, then you can receive an additional monthly amount of 182 rubles.
For parents with small children, the non-taxable income is 1,400 rubles. per month for each child . It is important to take into account that both father and mother have rights at the same time.
This means that each parent will receive an income of 364 rubles per month for two children. more . This is a small amount, but if you count it over 12 months for both parents, then it comes out to over 8,700 rubles.

Important to know: The benefit is calculated monthly. In 12 months the level of benefits for a standard tax deduction should be no more than 350 thousand rubles. If this “bar” is exceeded, no funds are paid to the taxpayer.

First page

When you receive funds when deducting, on the first page you write the TIN, the number of the paper you are submitting (since now you can exercise the privilege several times a year), as well as the code of the tax office itself. Next, fill in the column “payer status” and the grounds for obtaining the benefit.

On the same sheet, enter the amount of the refund and the tax period for which the deduction is taken.

At the end of the page they write the amount of documentation that is attached to the application, as well as the applicant’s personal data.

What is social tax deduction?

Social deduction of state duty:

This is the expenditure portion of citizens spent on healing and educating children.
The maximum you can return is a state duty deduction of no more than 120,000 rubles in 12 months.
Also, under this item, you can return money for treatment for expenses spent on your recovery, as well as your spouse, son or daughter under 18 years old and elderly mother or father.

Worth knowing: For expensive therapy, the amount of state duty deduction will be unlimited.

When will personal income tax be returned when buying an apartment?

Tax deduction is the amount by which the personal income tax tax base is reduced before calculating the tax amount. This will reduce the tax amount and increase the actual income received. Purchasing residential real estate is one event that provides this opportunity. The cost of the apartment is subtracted from the citizen’s total income, after which personal income tax is calculated.

Through the employer. O is formed immediately after the purchase of real estate. The buyer's employer will stop deducting personal income tax from the salary until the deduction amount is exhausted.
Through the tax office. Issued only after the end of the calendar year in which the purchase was made. In this case, it turns out that the tax was paid in excess and must be returned from the budget. You will receive the entire amount immediately, but you will have to wait up to six months from the date of submitting documents, including an application for a tax deduction when purchasing an apartment.

When to submit documents?

Regarding when to apply for a refund, there is a misconception that the 13 percent tax deduction must be filed within 3 years from the date of purchase of the property. In fact, in domestic legislation the issue of the period of personal income tax compensation when purchasing an apartment is not regulated at all.

This misconception didn’t just happen. Many people simply confuse the period for returning personal income tax when purchasing real estate with the period for returning income tax from the budget. And this is really a maximum of 3 years from the date of filing the 3-NDFL declaration.

Ideally, to return the property deduction, the taxpayer should select the last 1-3 years for which tax deductions were consistently made from his white salary.

How to return

To get a refund of overpaid tax, you must:

Obtain a 2-NDFL certificate from the accounting department at your place of work.
Collect the necessary documents.
Based on the documents, fill out the 3-NDFL declaration.
Fill out a tax refund application.
Submit the entire package of documents to the Federal Tax Service at your place of residence online through the taxpayer’s account on the Federal Tax Service website, where a convenient online service for filling out the declaration is also organized.
Wait for a decision to be made on the desk audit of the submitted documents and payment of the tax. The verification will take no more than three months, the payment will take up to three months from the end of the verification.

What documents are needed

The package of documents for obtaining benefits in connection with the purchase of real estate consists of:

applications for tax deductions when purchasing an apartment;
declaration 3-NDFL;
2-NDFL certificates;
apartment purchase and sale agreement registered in Rosreestr;
extracts from the Unified State Register for the apartment;
certificates of ownership if the apartment was purchased before 2016;
a document confirming the completion of the payment, for example, a receipt from the seller for receiving the money;
marriage certificate, if the applicant is a member of it, and a written statement from the spouses on the distribution of the tax deduction among themselves.

Deadlines for document submission and review

The right to payment can be exercised no later than the year following the year of purchase. For example, if a citizen purchased housing in 2018, he submits an application in 2020, if in 2020, then the application is submitted in 2020, etc.

The specific period depends on 2 factors:

If a citizen does not need to submit a 3-NDFL return, he can fill out an application and submit it to the tax office on any day of the next year.
If a citizen also needs to report on his income, he submits a declaration before April 30 (inclusive) of the next year.

Expert opinion

Klimov Yaroslav

More than 12 years in real estate, higher legal education (Russian Academy of Justice)

Ask a Question

It is important to understand that there is a deadline for providing a property deduction when purchasing an apartment. It is 3 years. For example, if an apartment was purchased in 2020, you can submit an application on a maximum of any day in 2020, but in 2020 it will be too late. However, in rare cases the period can be extended.

Typically, such an issue can only be resolved in court by providing as evidence medical certificates or documents confirming long-term absence due to a business trip, etc.

Consideration and decision-making on obtaining a tax deduction for real estate takes 4 months, i.e. 120 calendar days. The average period is only 1 month. As a result, the funds are transferred to the specified account (the transfer time is usually 3 – 5 business days).

Personal income tax refund mechanism with the right to deduction

The state exempts from tax the part of a citizen’s income that he allocated to his socially significant expenses: buying a home, maintaining health, studying, etc. Income or part of it that a citizen received in the process of a major transaction can also be exempt from personal income tax. For example, when selling an apartment or car.

In all these cases, the right to a so-called tax deduction arises.

Only income subject to personal income tax at a rate of 13% can be reduced through deductions.
Tax can be returned from the budget only if it has already been transferred there to those who pay the income (for example, by the employer).

When they write

A personal income tax deduction is an excellent opportunity to receive a refund of part of the income tax paid from the state. This is a legal scheme - this is how the state encourages citizens to take certain actions and actions that it considers useful: having children, paid treatment, buying housing with their own funds, and so on.

Tax legislation defines the following types of benefits:

standard (Article 218 of the Tax Code of the Russian Federation), among which the most common is for children;
social (Article 219 of the Tax Code of the Russian Federation), including compensation for expenses for treatment, training, voluntary pension insurance and life insurance;
property (Article 220 of the Tax Code of the Russian Federation), associated with a decrease in taxable income when purchasing or selling property;
professional (Article 221 of the Tax Code of the Russian Federation) - if there is income from private practice or entrepreneurial activity;
investment (Article 219.1 of the Tax Code of the Russian Federation) - deductions for participation in the activities of investment funds and the turnover of securities.

This is important to know: Sample of filling out personal income tax declaration 3 when receiving a tax deduction for an apartment

Depending on which deduction you are applying for, you will need different application forms. That is, in each of these situations, the tax deduction application in 2020 is slightly different. Below you will find forms for the most common situations: benefits for property, for children and for medical treatment. At the end of the text, forms are available for free download. The next steps are simple. Fill out the documents on your computer and print them. Or print and fill out by hand. Whichever option you use, remember: the applicant must sign in person.

Common mistakes

Error: A citizen who bought an apartment submits documents to the Federal Tax Service to obtain a tax deduction in the same year.

Comment: You can apply for a tax deduction to the tax service only in the next year (tax period) after purchasing an apartment.

Error: A citizen who was unable to receive a tax deduction for the purchase of an apartment in full within one year did not apply for a new tax deduction the following year.

Comment: If a worker is entitled to a deduction in the amount of 13% of the amount of 2 million rubles (the maximum possible amount), he has the right to receive the deduction for one year, and then issue a new deduction until he returns the money in full.

How to write correctly?

One of the reasons why the tax authorities refuse to pay a deduction is that the application was drawn up incorrectly.

Citizens, due to their ignorance, make a lot of mistakes, indicating unnecessary information or omitting the most important ones.

This is due to the fact that the legislation does not establish a specific sample application - it is drawn up in any form.

As for the application, there are many recommendations that need to be taken into account when drafting it.

Here are just a few of them:

write in neat and legible handwriting, otherwise the document will not be accepted for consideration;
do not forget to sign and date the end of the paper;
Before submitting your application, check the tax office number (at your place of registration);
You cannot indicate unnecessary or unnecessary information (refer to the form presented below).

Tax deductions for purchasing an apartment are available to certain categories of citizens. How is a tax deduction paid when purchasing an apartment with a mortgage? See here.

Content

The application for deduction of 3-NDFL when purchasing an apartment contains the following information:

name of the individual to whom the document is sent;
information about the applicant;
the text of the document requesting the return of part of the personal income tax;
basis for receiving a refund;
name and location of the banking organization;
Bank details.

All information provided in the application must be true, since the tax authorities conduct a desk audit of documents.

Form

The application form consists of the “header” of the document. It indicates the citizen to whom the paper is sent - the Head of Inspectorate No. (the number is indicated independently, remember that it is submitted at the place of registration). Then it is indicated from whom the application was received, address, TIN number.

The next step is to compose the text of the document:

the first lines should look like this: “I ask you to return the overpaid amount of personal income tax for the year 20__ on the basis (purchase of living space, construction of a house, etc.) in the amount of ___ rubles”;
Next, you need to list information about the bank, the next paragraph must begin with the words “Refund must be transferred to bank account No., which is opened in (indicate the name of the banking organization, location and its details).

A sample application form for a tax deduction can be downloaded here.

The date and signature must be affixed, otherwise the application will not be considered. As for the date, the time of submission of the document is indicated, not its preparation.

Unfortunately, many citizens make a mistake in this, so it has to be compiled again.

Receiving a tax deduction when purchasing an apartment is possible after filing a declaration. How to calculate the tax deduction when buying an apartment with a mortgage? Read here.

Where can I apply for a tax deduction when buying an apartment? Detailed information in this article.

Sample

The sample application for a deduction when purchasing an apartment differs from the form in that its columns are filled out. This allows the citizen to correctly draw up the document and avoid making mistakes when writing it.

A sample of filling out an application for a tax deduction is presented here.

So, you must approach responsibly when drawing up an application for a personal income tax refund. In case of incorrect preparation, the tax service will issue a refusal.

Of course, it can be corrected, but this involves wasting personal time and increasing the payment period. To avoid mistakes, you must take the following tips into account.

Additional documents

In order for your application to be considered and the Tax Office to make a positive decision, you must attach a package of necessary documents to your application. The list will vary depending on the type of property and how it was acquired, but generally the following documents are needed:

Declaration 3-NDFL;
Certificate of employment 2-NDFL, original;
Real estate purchase and sale agreement;
Agreement on shared participation in construction;
Certificate of acceptance and transfer of real estate;
A copy of the certificate of transfer of ownership;
A copy of the receipt from the seller confirming receipt of money;
A copy of the mortgage loan agreement;
A copy of the payment repayment schedule;
Receipts for payment of mortgage payments;
A document from the bank confirming regular payments.
Permission to build a house (if a private house was built);
Checks and receipts for construction materials (if a private house was built)

To provide a deduction, all documents must be drawn up correctly and contain no errors. Try to attach as many documents as possible to your application.