Application form for distribution of shares. Application for the distribution of property tax deduction between spouses. Application form for distribution of deduction between spouses

There is a standard form developed by the Federal Tax Service, but the legislation Russian Federation does not limit the possibility of drawing up a document according to an individual sample. The application is formed on one sheet.

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The following fields are required to be filled in:

The date must be transferred to field 090 of sheet "D-1" personal income tax certificates. The day, month and are affixed.

Corrections and amendments to the finished copy of the document are not allowed. Filling in is done by hand (using a dark ballpoint pen) or on a computer.

Features of the return procedure

The amount of the deduction is affected by:

• date of purchase of the property (before or after the beginning of 2014);
• form of ownership: shared or common;
• the amount of expenses incurred by each owner after the acquisition.

If the contract of sale was concluded before 2014, then the right to use the return is granted to the citizen only once. The maximum amount of property deduction - 2,000,000 rubles.

When concluding a similar agreement after 2014, it is allowed to receive a refund an unlimited number of times until the amount paid out reaches 260 000 rubles.

The percentage of deduction in such situations can be determined depending on the personal preferences of the owners. The decision is formally fixed in the contract.

To start the payment of funds by the tax service, you need to submit the following package of documents:

• a copy of the sales agreement;

  

  

  

• certificate confirming the fact of payment for the transaction (receipt or check);
• bank statement (for a mortgage, you can write an additional application);
• certificate of registration of ownership in state register in the manner prescribed by law;

  

• a copy of the page of the passport, where registration data are recorded;

  

• act of acceptance and transfer of a property object;

  

• a certificate drawn up in the form of 2-NDFL - from the employer (incomes received by an individual are recorded);

  

• certificate 3-NDFL on income for the past calendar year.

It is permitted to apply to the employer. In such cases, the amount in the established amount is no longer deducted from the income of the interested person ( 13% ) until the deduction is exhausted.

Redistribution Rules

In article No. 220 of the Tax Code of the Russian Federation in last years certain changes have been made. It does not contain factual information about the distribution of monetary compensation between both spouses. In 2020, a husband and wife can claim a full deduction.

When to make an agreement

The requirement to complete an application is presented only if one of the family members wishes to waive their own part of the deduction and transfer it in favor of another.

The document is submitted to the territorial tax authority.

Can you change your mind

It is impossible to rewrite the application submitted to the Federal Tax Service. It is not allowed to transfer your part of the return to each other without proper regulation.

The transfer of the official right to use the deduction is possible to the spouse who had any income. The statement states that the redistribution occurs in the ratio 0%:100% . The final proportion can be any.

Calculation examples

Cases where spouses have common shared property:

Examples for joint ownership:

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In the process of acquiring an apartment, any person has the right to receive a property deduction for personal income tax. It is provided by the Tax Code of the Russian Federation, and the procedure for its execution is defined in normative documents Government of the Russian Federation. Getting it is quite simple - you just need to collect the necessary package of documents, provide information for transferring part of the personal income tax from the budget and wait for the funds. However, in order to receive a tax deduction when buying an apartment for spouses in Russia in 2018, minimum terms and with a guarantee, it is necessary to have certain skills, therefore, professionals often turn to professionals for such a service.

General rules for filing a tax deduction

When buying an apartment in 2018, each of the spouses will be able to reimburse part of the funds allocated for these purposes, including the payment mortgage interest. This will require the following sequence of actions:

• Prepare documents according to the established list;
• Receive at the place of work or independently fill out a 3-NDFL report, where the amount of compensation is calculated;
• Send all required documents to the IFTS.

However, there is no time limit for submission of documents. A family can exercise its rights to a refund of a part of personal income tax, both directly in the year of the transaction, and much later.

When applying for a property deduction, it is important to consider that one of the binding documents is a marriage certificate, so those who purchased an apartment while in a civil marriage will need to submit two different applications, because, from the point of view of the tax, these are two different person. If the spouses received a refund, and then divorced, after the divorce, it will also not be necessary to return it back. You can also apply for compensation after the dissolution of the marriage. However, with such a development of events, the tax compensation will, as in the case of a civil marriage, be calculated based on the size of the share of citizens in the acquired property.

Features of the tax deduction when buying a home by spouses

Carrying out a transaction for the sale of housing, you need to decide how to arrange the premises.

Practice shows that the tax deduction between spouses is divided equally. This is the most cost effective option. Upon its implementation, each of the spouses has the right to receive compensation in the amount of 260,000 rubles (13% of two million). This decision is also supported by the Family Code. The provisions in it regarding real estate acquired during marriage establish that all expenses of the spouses are divided in the proportion of 50/50, therefore, both family members have the right to compensation.

When deciding on the method of registration of housing, it is necessary to make preliminary calculations. It may well turn out that it is better to change the distribution of expenses in order to issue a larger reimbursement. For example, this may be appropriate when buying a home using funds maternity capital. They are not included in the costs when calculating the amount of compensation, so it may be more beneficial for the husband's share to be larger.

Reimbursement of personal income tax when purchasing housing in shared ownership

In part tax deduction when buying an apartment in 2018, the changes for spouses provide for the ability to independently determine the proportions of cost sharing, and hence the reimbursement of part of the personal income tax already paid. When determining such proportions, until 2014, only the size of the shares of the husband and wife in the property were taken into account. Currently, you should focus solely on actually made payments. Given this fact, there are two options for filing an application for the distribution of property tax deduction between spouses:

• Divide the amount of the reimbursement based on documents that allocate funding for expenses from each of the family members.
• Personal income tax will be compensated for one family member.

The decision should be made taking into account the answer to the question of how spouses can receive a double tax deduction for the purchase of an apartment. It depends, firstly, on whether both family members work. If only, for example, a husband has a stable official income, then he must fill out an appropriate application. If both family members work, then it is necessary to analyze the amount of income.

Property deduction for joint ownership

This situation, in terms of design, is the simplest. The expenses incurred by the family in the course of the real estate purchase and sale transaction are immediately recognized as common and, in order to divide the compensation, it is necessary to fill out, sign and send to the Federal Tax Service an application for the distribution of the property deduction between the spouses with common joint ownership.

Usually the proportion of distribution is 50/50, but there are other options. It is recommended to take into account that the division method in the distribution application is set once. It will not be possible to redistribute them in the future. You should also consider the value of the property. With a housing price of more than 4 million, the division of compensation will in any case be 50/50, since limit value expenses, personal income tax from which is compensated - 2 million rubles.

It is also necessary to note the explanations of the IFTS, whether the husband can receive a tax deduction if the apartment is registered to his wife, and a similar situation regarding the wife - whether she has the right if the apartment is registered to the husband. None of the parties have been given such an opportunity.

Sole tax deduction

One of the family members has the opportunity to reimburse part of the personal income tax, but this is possible only for spouses who have not registered housing in common ownership. In this situation, for example, the husband loses the right to compensation if the wife has registered the property only for herself. However, if there is a need to change the proportions before the documents are sent to the IFTS, it is enough to simply prepare an application for the distribution of property shares, a sample of which can be found on the Internet.

It is necessary to collect and submit to the IFTS the following list of documents:

• Passport to verify the identity of the applicant;
• Certificate of income of an individual, acquisitions, shares;
• Calculation of the amount personal income tax compensation with an application of the appropriate form;
• Documents on the rights to residential real estate.

After collecting the documents, they should be sent to the IFTS (the deadline for submitting documents is not limited) and wait for the results of the verification. As a rule, the supervisory authority makes a positive decision. The basis for refusal is incorrect filling of forms or an incomplete list. It may also be denied if the citizen has already exercised his right to receive compensation.

Providing a deduction in the presence of children

Significant changes have affected this area of ​​regulation. Until 2014, if the spouses made a decision to include children in the list of owners, the amount of personal income tax compensation for the husband and wife was reduced, since the only indicator on the basis of which the amount of expenses incurred was determined was the share in the property. Accordingly, when children are included in the list of owners, the share of parents decreases, which means that the amount of possible compensation is also reduced. Since 2014, the situation has changed. The children's shares are now included in the calculation for the tax refund, as the home purchase was obviously financed by the parents. At the same time, despite the deduction received by the spouses, the property rights of the children remain.

Thus, there have been certain changes for spouses to receive personal income tax refunds. Now, on the basis of an application for the distribution of the property deduction between spouses, it is possible to regulate the proportions of expenses and make the amount of compensation maximum. The refund process is standard. It is necessary to collect documents, submit to the IFTS and a few months after a positive decision is made, receive on a card or account cash from the budget.

An application for the distribution of a property deduction between spouses or other co-owners is submitted to the Federal Tax Service Inspectorate along with a 3-NDFL income declaration and documents confirming the right to a benefit. Such a statement is necessary so that the co-owners of the acquired property can indicate the amount of the deduction applicable to the income of each of them. Thanks to this opportunity, parents, for example, can apply their benefit to the share of a minor child that is allocated to him in the purchased housing (at the same time, the child does not lose the right to his property deduction). Redistribution of the benefit allows you to receive reimbursement in maximum size even in those situations where one of the spouses used part of his deduction earlier.

How to write an application for the distribution of property deduction

When registering newly acquired property in joint ownership, the property has several owners at once. Each of them has the right to use his part of the property at his own discretion. The Family Code of the Russian Federation states that valuables purchased in marriage are recognized as jointly acquired, therefore both spouses have the right to them. Even if only one of the spouses paid for the purchase, the second can claim part of this property (Article 34 of the RF IC).

When a married couple has new real estate, both spouses have the right to apply a tax deduction (Article 220 of the Tax Code of the Russian Federation). The exemption is provided to tax residents of the Russian Federation who have taxable income from which personal income tax is withheld.

For an object registered in common joint ownership, both spouses can apply the property deduction, regardless of who the property is registered in and who contributed money for it. By default, the amount of the deduction for common shared ownership is proportional to the share of ownership, but if you wish, you can notify the IFTS about the distribution of the property tax deduction between spouses in any other proportion. For this purpose, an appropriate application is drawn up in writing, which is certified by the signatures of both applicants. In this way, co-owners confirm their consent to change the standard scheme for using tax preferences.

The maximum deduction for acquisition costs for each of the co-owners is 2 million rubles, and for mortgage interest - 3 million rubles.

When distributing a property deduction between spouses, the form can be drawn up in any convenient way, it is submitted to the Federal Tax Service at the same time as deduction documents.

The application form is filled out by taxpayers who submit a set of documents to the inspectorate to receive a personal income tax refund when acquiring real estate. The form can be filled out on a computer or by hand. There is no unified form, applicants can make an application according to an arbitrary template or use the sample recommended by the tax authorities, given in a letter dated November 22, 2012 No. ED-4-3 / [email protected]

An application for the distribution of a property tax deduction must contain the following information:

where the document is submitted - the name and code of the IFTS, full name. leader;

who acts as applicants - in the "cap" on the right side of the sheet, you must enter your full name. each of the co-owners who apply for the deduction, their TIN, residential addresses, telephone numbers;

in the text, the application of the spouses on the distribution of the property tax deduction should contain a reference to the norms of the law, on the basis of which the co-owners want to take advantage of the benefit - paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation;

applicants indicate that they distribute the tax deduction due to them in a specific proportion with the allocation of benefits (this indicator is entered in numbers and in words);

an application for the redistribution of property deduction between spouses must be signed by both co-owners who apply to the tax authority for a benefit, the signatures are deciphered, the date of submission of the document to the fiscal authority is mandatory.

An application for the division of shares of the property deduction can be submitted even after one of the spouses has already begun to receive the deduction only for himself. In this case, you need to submit an updated declaration and an application in which the shares of the deduction will be redistributed.

If for one taxable period the amount of the deduction will not be exhausted (within the limit specified in the Tax Code of the Russian Federation), taxpayers will again submit a 3-NDFL declaration next year. In the future, it is possible to redistribute the deduction between co-owners only in relation to mortgage interest, and it is impossible to change the previously selected ratio for acquisition costs if the provision of the deduction has already begun (letter of the Federal Tax Service of Russia dated November 14, 2017 No. GD-4-11 / 23003).

Example

The spouses draw up an application for the distribution of shares of the property deduction when buying an apartment worth 3.33 million rubles. Both owners of the property have not previously applied their exemption. Since the wife receives more income than her husband, it was decided to allocate the main part of the deduction in her favor in order to reimburse the tax faster:

in favor of the wife, a deduction of 2 million rubles is applied, which is equal to the maximum amount of the benefit;

the husband declares his desire to apply a deduction in the amount of 1.33 million rubles, after which he will retain the right to a benefit in the amount of 670 thousand rubles. for other properties.

As you know, the reduction of the taxable base occurs in the case of the purchase of property by one individual, and at the same time by several, for example, a husband and wife in marriage.

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However, in the latter case, in order to receive monetary compensation, in addition to the main package of documents, you will need to use the 2019 sample application for the distribution of the deduction between spouses. It is to this document that this article is devoted.

After entering into family life spouses automatically have the question of what to do with jointly acquired property and which of them is entitled to a return income tax. Russian legislation it was established that the husband and wife have the right to agree among themselves on how to divide the amount of the deduction, but at the same time they must fix their decision in the corresponding application.

IMPORTANT! The distribution of the amount from which the income tax will be refunded does not necessarily make approximately equal proportions. This can be done in favor of only one individual. For example, a husband can be given the entire property deduction in its entirety, and absolutely no money can be accrued to his wife.

Sample

In order for the tax inspectorate to issue a positive verdict on, we recommend that you use the following tips in the application process:

1. Applicants must provide full personal information. Information about each of the spouses must be placed in the “header” of the document, which is located in the upper right corner of the A4 sheet. After the name and number of the tax authority, the surname, first name, patronymic, address and identification number are written - first of the spouse, and then of his wife.

It should be noted that even if the husband and wife are currently registered in the same place of residence, it is still under the full name. Each individual must have an address.

1. Correctly enter information about the property from which the spouses want to receive monetary compensation. Since the reduction in the size of the base from which the taxpayer is obliged to regularly pay cash contributions is made in the event of the purchase different types property - houses, apartments, land areas, etc., then the application must indicate the type of property object. And after that, enter all the necessary coordinates that indicate its location. For example, in the case of a jointly acquired house - code, area, street and its number.
2. Correctly fix the amount of the deduction due for each individual. First you need to write your full name. husband, a little to the right, put down the amount of the deduction using numbers, and then write the same amount in words. The line below contains information about the wife. This is the last name, first name, patronymic and the amount of the tax rebate, which she will either receive or will be returned to her from the income tax paid earlier.
3. Do not forget about the details of the application. In order for the document to be legally drawn up and have a certain legal force, as a final step after putting down the current date, each of the spouses must sign and decipher their signature.

Is there a generally accepted application form?

Since special forms have been adopted for many types of documents, the application for the distribution of the amount of property deduction among spouses is no exception. The form of this document was approved on November 22, 2012 by the employees of the Federal Tax Service by publishing a letter under the number ED-4-3 / 19630.

What legal acts should be referred to when drawing up a document

Since the form of the document, drawn up in the current form, contains article number 220, which is located in the Tax Code of the Russian Federation, it is this article that is the main source that must be followed. If you familiarize yourself with the information that this legislative act contains, the spouses will no longer have questions about what the amount of the deduction is, who is entitled to it, what object it can be issued for, how to properly distribute tax credit and also what are the conditions for its provision.

Peculiarities

An agreement between spouses on the distribution of the deduction between them requires compliance with certain nuances that affect the following aspects:

• Tax identification number. This is a certain combination of twelve digits, under which an individual with official income is listed in the tax service. However, due to certain reasons, the wife, husband, or both may not have an identification number. In such cases, a dash is simply put in the corresponding line, and the application is still considered legitimate.
• Residence address. Applicants in the document are required not the address at which they live at a given time, but recorded in their passports as a residence permit.
• Coordinates of the property, the deduction from which is divided between individuals, as well as its sum. Since the application is not submitted to the tax service separately, but together with all the necessary documentation, some of the data indicated in it must completely match certain information provided in tax return. We are talking about the address at which the property of the spouses is located, and the amount of the deduction for it.

How to find out the total amount

Before proceeding with the procedure for distributing monetary compensation, you need to clearly know how much the spouses will have to share. To calculate the amount of the deduction, it is enough just to find 13% of the price of the property. Thus, if a husband and wife bought an apartment for 1.9 million rubles after the wedding, they can count on compensation in the amount of 247,000 rubles.

However, we must not forget to take into account additional rules when calculating:

Rules for the distribution of the deduction between husband and wife

Article 220 of the Tax Code, starting from 2014, not only has some changes been made, but also a number of restrictions have been removed. Since it does not contain any information regarding the distribution of monetary compensation between spouses, which is accrued upon the purchase of joint housing or land, in 2019 both the husband and wife can claim the deduction in full. And the application is written only in those cases when, for some personal reasons, one of the spouses expresses a desire to refuse the deduction and provide it in favor of the other.

Spouses living in a registered marriage, when buying joint property, have equal rights in receiving a property deduction.

Moreover, the husband and wife can independently decide who will use which part of the benefit. The desire of buyers is expressed in a standard application form, which is submitted to the IFTS along with other documents for a tax refund.

You can write an application for the distribution of the deduction only if two people are in an officially registered marriage.

If this rule is not followed, then the buyer who paid the money for the apartment has the right to use the property deduction solely without division.

When buying an apartment in joint ownership without allocating shares, it is recognized by default that the spouses equally own the acquired property.

By default, it is assumed that distributed between the spouses in equal parts - 50/50, but can be redistributed as desired. these parts at your discretion.

This is convenient, since the benefit may have already been used by these persons in full or in part.

Each of the spouses has the right to income tax refund, initially the amount of the deduction is the same for all - 2 million rubles. in relation to the costs of paying the cost of the apartment. It is possible that the apartment is not the first for this family, and the benefit was previously used. Then the spouses can, at their discretion, redistribute their balances.

An application must be written to the tax office in order to show exactly how the spouses want to share the right to property benefits.

Depending on the distribution, personal income tax will be refunded from the cost of buying an apartment.

An application for redistribution can be waived if the spouses have not previously returned income tax on real estate, and the value of the current purchase is 4 million rubles or more. In this case, it makes no sense to notify the Federal Tax Service of something, the tax authorities will automatically provide each of the spouses with the full amount of benefits of 2 million rubles without an application. for everyone.

Fractional ownership

If the apartment was bought in common shared ownership, then a specific share is allocated for each spouse.

Previously, in accordance with this share, the deduction was distributed, in 2018 the redistribution is carried out in two ways:

1. At the request of the spouses on the basis of the submitted application, if the apartment is fully paid by one of the owners, or there is no documentary evidence of who exactly paid for the living space.
2. According to housing costs, if both spouses participated in the acquisition housing.

Can the form be rewritten?

Spouses should think in advance how they will distribute the deduction to the apartment? and in what proportion income tax will be returned to each of them.

This is due to the fact that in the future to make changes to the distribution and It will be impossible to rewrite the submitted application to the IFTS.

It is also unacceptable to transfer your part of the deduction to each other.

When deciding how the right to a property benefit will be divided, it should be taken into account whether the person received official income in the year when the apartment was purchased. If there was no such income, then there will be nothing to return.

In this case, you can transfer the right to use the deduction to the spouse who had income. In this case, you can indicate in the application that the distribution is made 0 and 100%.

The distribution ratio can be any, the main thing is to think over and calculate everything in advance, since it will not be possible to rewrite an application for a property deduction.

What form to use for division?

There is a standard application form prepared by the FTS. It is better to use this form to submit information to the tax office, however the law does not prohibit drawing up a document according to one's own sample.

Download form standard form applications for the division of property tax deduction between official spouses can be at.

What does the application form for distribution from the Federal Tax Service look like:

How to fill out a tax form?

Consider the features of processing an application for the distribution of shares of a property deduction using the example of a standard form.

The form is presented on one sheet.

You need to fill in the following form fields:

• In the upper right corner, the name of the department of the Federal Tax Service is entered, where documents for the return of income tax are submitted;
• In the genitive case, the full name of the applicants is written - spouses who wish to distribute the tax break in accordance with your wishes;
• TIN of each spouse, if any;
• The address of residence of each applicant must correspond to the passport registration;
• Contact details by which the tax specialist can contact in case of questions on the application;
• The name of the purchased immovable object in respect of which it is planned to return personal income tax is entered into the text in the free field, the address of the apartment or other residential object is also indicated;
• The shares of the property deduction that will be used by each of the applicants, for this the full names of the husband and wife are entered next to the desired amount of the benefit (the amount is indicated in numbers and in words);
• Spouses' signatures;
• Date of writing.

When filling out the form on the division of the deduction, you need to check that the data for the apartment indicated in the application exactly match the similar information entered in the 3-NDFL declaration.

The date indicated in the application for the distribution of tax refund benefits is transferred to 3-NDFL, in field 090 of sheet D1, in which you need to put the day, month and year of writing this form.

By putting the date in the declaration, the applicants show that they want to redistribute the possibility of receiving a deduction in their own way.

Sample Fill

In 2018, an application for determining the shares of the property deduction and distributing them between the two spouses should be submitted for the apartment purchased in 2017.

A completed sample written application is attached to other documentation that is necessary for processing a personal income tax return on a purchase. The package includes an application for the deduction and return of income tax, 2-NDFL, 3-NDFL declaration, documents for an apartment, payment papers, and more.

Download sample filling applications for property benefits by husband and wife and the redistribution of shares of the deduction can be by.

What the completed form looks like:

Useful video

About granting a property benefit and the distribution of the deduction and return of personal income tax for an apartment by the spouses, see the video:

findings

For spouses who have bought an apartment in joint shared ownership or without allocation of shares, subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation allows you to distribute the possibility of using the deduction in accordance with personal wishes.

To divide the benefits, it is enough to submit an application to the Federal Tax Service in a standard or arbitrary form. If this written document is not provided, the tax office will grant a 50/50 benefit.