Application form to the tax office for a 13 percent refund for the purchase of an apartment

Who is entitled to a personal income tax refund?

Before you start returning personal income tax on a home purchase, you need to find out whether the property falls under this provision.

According to the provisions specified in Article 220 of the Tax Code of the Russian Federation, buyers who:

• made a monetary contribution to the construction of future housing;
• bought real estate on the secondary market;
• purchased real estate with a mortgage;
• repay the loans that helped purchase the house;
• bought a residential building, an unfinished building (with subsequent construction of a residential building), and land for construction.

The ability to receive a 13% refund depends not only on the object of the purchase and sale agreement, but also on who the buyer is.

Who can't get a tax refund?

First of all, of course, the ability to return the money depends on what kind of building the buyer plans to buy, but it is also important to take into account the status of the buyer himself.

The following categories of citizens are not entitled to receive a tax deduction when buying a house:

1. Subjects who do not have official employment (unemployed, housewives, etc.). This is due to the fact that all these entities do not pay income tax.
2. Private entrepreneurs whose current tax system does not include payment of a 13% tax. This provision does not depend on whether the entity pays other types of taxes.
3. Pensioners whose period of retirement exceeds three years.
4. Minor citizens who do not have official employment. There is an exception to this category. If the property was purchased after 2014, then the owner’s parents have the right to issue a return.
5. Subjects who have already received a 13% return on previous real estate purchases.
6. Subjects who purchased housing from close relatives. You can find out who exactly belongs to this category of citizens in Article 105 of the Tax Code of the Russian Federation.
7. Citizens whose purchase of real estate was paid for from the regional budget or by the employer.

Attention! During the first three years of retirement, only those pensioners who have paid income tax throughout this period can receive a 13% refund.
If the property is included in the list of buildings for which a refund can be issued, and the buyer does not fall into the above categories of citizens, then you can safely proceed to preparing documents.

Form and example of filling out an application for a tax deduction for 2020 when filing 3-NDFL in 2020

1. Application number - if this is the first application for deduction this year, put 1. 2. Submitted to the tax authority. In all likelihood, you should have this information, since you filled out the declaration yourself. You can look up the Federal Tax Service number from it, or look for how to find it out in the “useful information” block. 3. We indicate our last name, first name and patronymic. 4. Payer status - if you are filling out an application for a deduction, then indicate 1 as in the sample.

You can download the income tax refund application form here

5. Article of the Tax Code for the refund of overpaid tax in our case 78. 6. In the “please return” column, write the number 1 (overpaid amount of tax) twice. 7. This figure is in your declaration. This is the amount to be returned from the budget for the reporting year for which 3-NDFL is submitted. 8. Tax period. Here you need to fill in the fields using codes, the meanings of which are given on the last sheet of the form. We fill in the field with the abbreviation GD 00, which corresponds to the annual report, and enter 2020. This is the period for which 3-NDFL is submitted in 2020. 9. We look for the OKTMO code for tax deductions in the 2-NDFL certificate issued by your employer. 10. The budget classification code for tax refund is the same for everyone - 18210102010011000110. 11. We indicate the number of pages (3) and documents attached to the application (the declaration does not count).

• a copy of the target credit agreement or loan agreement, mortgage agreement concluded with credit or other organizations, the loan repayment schedule and payment of interest for the use of borrowed funds;
• copies of documents evidencing payment of interest under a target credit agreement or loan agreement, mortgage agreement (in the absence or loss of information in cash receipts, such documents can serve as extracts from the taxpayer’s personal accounts, certificates from the organization that issued the loan about the interest paid for using the loan).

• expenses for the acquisition of an apartment, room or share(s) in them or rights to an apartment, room or share(s) in them in a house under construction;
• expenses for the purchase of finishing materials and work related to the finishing of an apartment, room or share(s) in them, as well as expenses for the development of design and estimate documentation for finishing work.

Package of documents

Like any other legal procedure, the refund must be accompanied by certain documents confirming the right to real estate, payment of taxes and citizen status.

To receive 13 percent of the purchase of an apartment you need to prepare the following package of documents:

• Personal income tax forms No. 2 and No. 3 (only the period of time during which the purchase of real estate was made is indicated);
• copies and originals of passport and TIN;
• copies of children’s birth certificates (only if the children were minors at the time of purchase);
• an application with a request to make a payment (it is important in this document to indicate the personal account number to which the tax office can make a refund);
• certificate of ownership of the house for which the buyer wants to return the tax;
• a receipt from the seller of the house (this document must be certified by a notary).

Also, in addition to the above documents, you can additionally attach:

• agreement with the bank on the provision of a mortgage;
• documents confirming that the purchase of housing was carried out with the help of a loan.

All of the above papers are a standard set, however, to find out the exact list of documents, it is better to contact the tax office and consult with a specialist.

Procedure for calculating deductions

The cost of housing in the regions is very different, so the amount of deduction will be different for people who bought apartments in Moscow or Saratov. The state has established a certain “ceiling” of the amount from which the deduction is due.

At the moment, you can return 13 percent of 2 million rubles. If the apartment was purchased with a mortgage, then the citizen can count on 13% of the amount of interest paid in the amount of up to 3 million rubles.

Of course, residents of large regions are very unhappy with this procedure, because in the capital an apartment can cost 10 and 15 million, but there are no exceptions in the law. Residents of the province are in a more advantageous position, because they can use their right several times. In a village in the Lipetsk region you can buy a house for 500 or 700 thousand, respectively, you can count on the deduction several times during your life. However, such preferences are available only to those citizens who purchased housing after 2014. Until this time, other rules were in effect, and a person could receive a deduction only once in his life.

A simple example of calculation can be given. If in 2020 citizen D. A. Ivanov purchased an apartment worth 1 million rubles, then he received the right to a tax deduction in the amount of 13%. The state must pay 130 thousand rubles. But citizen Ivanov works as a cattleman, and his annual income is only 250 thousand rubles. That is, for the year he paid only 32 thousand 500 rubles in income tax. Thus, he can withdraw only 32,500 rubles from the treasury in 2020.

Do not think that you can get a deduction only for one calendar year. Most people turn to tax authorities for several years in a row, until the amount of payments from the budget covers 13 percent of the cost of the purchased home.

Which is better: the employer or the tax office?

You can get 13 percent from the purchase of an apartment in two ways:

• through the employer;
• through the tax office.

The registration procedure in these two methods is very similar, but there are still differences. So, what is the difference between the 13% return in the first and second methods.

Employer

The procedure for refunding funds through the employer consists of the following steps:

1. Obtaining a certificate confirming the right to a refund of 13% personal income tax.

This document is prepared by the tax service. To do this, you need to write an application (you can ask the service employee for a sample). You need to be especially careful when entering personal data and your personal account, where funds will be transferred in the future.

Important! If you are officially employed in two jobs, then to receive the deduction you will need to choose one of the employers. It is not possible to issue a refund in two places at the same time.

1. Preparation of documents and transferring them to the employer.

What documents are needed to return 13 percent from the purchase of an apartment?

• Payment by the state of the amount in installments every year, which is formed by income tax (for example: a person with a salary equal to 50,000 rubles per month will receive compensation in the amount of 78,000 rubles per year).
• Payment of the entire salary without deduction of income tax (that is, a taxpayer with an official income of 70,000 rubles will not pay part of his funds in the amount of 13%, thereby 109,200 rubles will not be collected by the state every year until the entire amount of the tax deduction is fully reimbursed).

Calculation of the amount

To find out what percentage is returned when purchasing an apartment, you need to familiarize yourself in more detail with the procedure for calculating the refund amount.

So, the first thing that needs to be taken into account when making calculations is the limit established by the state.

For a normal purchase of real estate, the buyer can make a deduction of 13% from the amount not exceeding 2,000,000 rubles. The maximum amount of tax refund will not exceed 260,000 rubles.

If the purchase of real estate was carried out using a mortgage, then a deduction of 13% can be made from the amount of 3,000,000 rubles or less. Thus, the amount that the state undertakes to return in this case may be 390,000 rubles.

How to get your income tax back

May 15, 2017
Contents
:

• Is it possible to get a tax refund?
• How to get your income tax back
• Refund your apartment tax
• Refund tax for treatment
• Refund tuition tax
• How much tax can you get back?
• Tips for taxpayers

For many citizens, filing an income tax refund seems like an overwhelming task. Because they believe that they will spend a lot of time and bureaucratic delays will not allow them to receive the legally paid 13% back. It's actually not that complicated. The article provides instructions on how to get a tax deduction for an apartment, treatment or education.

Is it possible to get a tax refund?

The Constitution of the Russian Federation clearly outlines the rights and responsibilities of a citizen, which state that every working person has the right to a refund of social deductions, but on the condition that he paid taxes.
Thus, a person is required to be officially employed and pay 13% of the income received. Only if this rule is observed, income tax is returned to the citizen. For example, a woman on maternity leave will not be able to issue a tax refund, since during this period she only receives child care benefits, and no deductions are made from it. Pensioners are also an exception. They lose the right to an income tax refund after the first year of retirement.

How to get your income tax back

Submit documents for registration of social deductions only to the tax authority and at your place of registration. If you live in another city and want to apply for a deduction there, you will not be able to do this.

You can submit documents in the following ways:

• personally visit the tax office;
• fill out an application through the State Services portal.

There are also two ways to receive personal income tax:

• through the tax authority;
• from the employer.

The first situation is that you only contact the tax office and provide documents to obtain a social or property deduction. After a desk audit, funds are transferred to you.

Situation two - you first need to obtain permission from the tax service by submitting a written application. Thus, the employer will stop deducting 13% from your salary.

Refund your apartment tax

Property tax refunds are calculated in two periods:

1. For the previous reporting year. You will have to submit documents annually until you receive the full amount of the deduction. This method is mainly used if the official salary is small. Since payments are calculated based on the personal income tax paid.
2. Three years after purchasing the property. Within three years after acquiring ownership rights, you do not issue a personal income tax refund. Only after this period has expired do you apply for a property deduction. The advantage of this method is that you receive the entire tax amount at once, but no more than the part that you paid for three years. For example, according to calculations, you are entitled to a refund in the amount of 150,000 rubles, and the amount of tax paid is 100,000 rubles. This means that the remaining 50,000 rub. you will be paid next year.

List of documents required for tax registration:

1. Declaration of income in form 3-NDFL. On the Federal Tax Service website you can find instructions for filling out the form. If you have any questions, you can contact specialized companies that issue certificates for a reasonable fee.
2. Certificate 2-NDFL for the reporting year. It is better to order the annual form in advance, as it takes longer to prepare the certificate. The document has no expiration date.
3. Copies of documents for property - purchase and sale agreement, certificate of state registration.
4. If you purchase an apartment using a mortgage loan, you will be provided with a loan agreement, monthly payment receipts for the reporting period, and a certificate of interest paid for the year.
5. In the case when the apartment was purchased from the developer and the contract specifies the conditions that the premises are unfinished, a refund of the money spent on repairs is possible. To do this, you must provide copies of sales receipts for building materials.
6. You can also get a deduction for your spouse. This is true when one of the spouses has a low salary. But only if the property is registered as a common joint property. To do this, submit a copy of the marriage certificate and written consent on behalf of the spouse.
7. Statement indicating the bank account for depositing funds.

When you first apply, you will need a folder with a binder and files.

Also, when submitting a package of documents, take the originals. The inspector has the right to request them for verification.

Refund tax for treatment

The income tax refund for treatment also includes the purchase of expensive medications. This rule applies if the medications are not available at the medical institution or the medications are not included in the list of medical insurance (policy). The attending physician or head of the department, at the request of the patient, is obliged to provide a certificate or extract indicating the medications used.

To apply for a social deduction, you will need the following documents:

• income declaration in form 3-NDFL;
• certificate 2-NDFL for the reporting year;
• if a deduction is issued for the treatment of a relative - documents confirming the relationship;
• an agreement to receive paid medical services, a certificate of payment for treatment, checks, a resort book;
• copy of medical policy;
• prescriptions (issued at the place of treatment, stamped);
• statement indicating the bank account for depositing funds.

Remember: the period for submitting documents from the date of treatment should not exceed 3 years.

When filling out the declaration, the treatment code must be indicated:

“1” - standard, without surgical intervention;

“2” - expensive treatment or operations.

Refund tuition tax

You can receive a tax deduction not only for your training, but also for:

• full-time education for your own children (up to 24 years old);

  

• obtaining full-time education by an adopted or warded child (up to 24 years of age);
• education of a sister or brother (full or partial relationship).

You can also apply for an income tax deduction for studying at commercial educational institutions, such as:

• development centers and kindergartens;
• lyceums, gymnasiums;
• training centers (driving schools, sports sections, etc.).

Documents required for submission to the tax authority:

• income declaration in form 3-NDFL;
• certificate 2-NDFL for the year;
• a copy of the agreement concluded with the educational institution for the receipt and provision of services;
• certificate of paid fees;
• a copy of the child’s birth certificate (if a tax refund is issued for the education of relatives);
• a certificate from the guardianship department (if the child is adopted or taken under guardianship);
• birth documents of a brother or sister (if a tax refund is issued for their education);
• bank account statement;
• a copy of receipts for tuition fees.

You can receive a deduction for three years at once.

How much tax can you get back?

You can return no more than 260,000 rubles from the purchase of real estate, because... property deduction is accrued only from 2,000,000 rubles. Even if your apartment was purchased for RUB 3,000,000, you can only get a tax refund on RUB 2,000,000. There is another way out of the situation - the spouse receives 130,000 rubles. from 1,000,000 rubles, if he has not lost the right to claim a refund.

For treatment, a tax refund of 15,600 rubles is provided, provided that 120,000 rubles were spent.

You have the right to receive 6,500 rubles for training if you spent 50,000 rubles.

Tips for taxpayers

1. Check your personal income tax deductions every year. Request a certificate from your employer or check in your personal account on the Federal Tax Service website.
2. If you doubt the correctness of the 3-NDFL certificate, contact a professional.
3. All questions that arise can be clarified with the tax office using a single number - 8 800 222 222 2.