Is it possible to receive the entire amount of the property deduction at once?

Please help me figure it out! I bought an apartment last year, and for this I am entitled to a property deduction, but mine only allows me to receive a property deduction of 20 thousand rubles every year. Tell me, can I get the entire amount of the property deduction at once, so as not to go to the tax office and fill out declarations every time and receive so little money. I want to receive all the money due at one time in order to pay off the debt at the bank. P.S. the apartment was purchased on the basis of an equity participation agreement from the developer, i.e. when the house is rented out for housing, the apartment will be completely at my disposal (does this change things somehow?)

Reply from 04/05/2012 23:20

According to paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, in particular, for new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them.

Property tax deductions provided for in paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation are provided for the tax period in which the right to receive it arose, or in subsequent tax periods, regardless of the period when the taxpayer incurred the costs of acquiring the above property.

According to para. 22 pp. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, the document necessary to confirm the right to purchase an apartment in a building under construction is the act of transfer of the apartment.

Thus, you have the right to apply to the tax authority to provide you with a property tax deduction on income for the year in which the act of transferring the apartment was received and subsequent years.

Property tax deductions (with the exception of property tax deductions for transactions with securities) are provided when the taxpayer submits a tax return to the tax authorities at the end of the tax period.

A desk tax audit of the declaration is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits the tax return (calculation).

Property deduction for the purchase (construction) of an apartment and other real estate, provided for in paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, can be obtained before the end of the tax period from the employer, who is a tax agent.

The tax agent (employer), in turn, is obliged to provide a property tax deduction upon receipt from the taxpayer of confirmation of the right to a property tax deduction issued by the tax authority. In this case, the taxpayer’s right to receive a property tax deduction from a tax agent must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of submission of the taxpayer’s written application and documents confirming the fact of your purchase of the apartment.

According to paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, a property tax deduction is provided by reducing the income paid by the tax agent in each corresponding month and subject to taxation at a rate of 13 percent, by the amount (part of the amount) of the deduction provided.

If an employer applies for a property tax deduction not from the first month of the tax period, the deduction is provided starting from income paid in the month in which the taxpayer applied for it.
Article 220 of the Tax Code of the Russian Federation does not provide that the entire property tax deduction must be received in one tax period.

So, if at the end of the tax period the property tax deduction cannot be used in full, then in accordance with paragraph. 28 pp. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, the taxpayer has the right to receive from the employer the balance of the property tax deduction in subsequent tax periods.

In order to obtain new confirmation from the tax authority to receive the balance of the unused property tax deduction from the employer, it is enough to submit to the tax authority, along with the application, a certificate of income in Form 2-NDFL, which the employer can issue at the end of the current tax period.

Conclusion:
In order to receive a lump sum, the amount of your income from the month of receiving confirmation of the right to a property tax deduction until the end of the year must be no less than the cost of the apartment you purchased. Otherwise, you will only be able to receive the corresponding part of the tax deduction; the right to receive the remainder of the tax deduction is transferred to subsequent tax periods. In addition, there must be confirmation that you are already the owner of the property (Certificate of ownership of the apartment)

The answer is helpful

Reply from 12/24/2014 04:54

Article 220 of the Tax Code of the Russian Federation. Property tax deductions
1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions, provided taking into account the specifics and in the manner provided for by this article:
1) property tax deduction upon the sale of property, as well as share(s) in it, share(s) in the authorized capital of an organization, upon assignment of rights of claim under an agreement for participation in shared construction (under an investment agreement for shared construction or under another agreement related with shared construction);
2) property tax deduction in the amount of the redemption value of the land plot and (or) other real estate located on it, received by the taxpayer in cash or in kind, in the event of seizure of the specified property for state or municipal needs;
3) property tax deduction in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition on the territory of the Russian Federation of residential houses, apartments, rooms or a share(s) in them, the acquisition of land plots or a share(s) in them provided for individual housing construction , and land plots or share(s) in them on which the acquired residential buildings or share(s) in them are located;
4) property tax deduction in the amount of expenses actually incurred by the taxpayer to repay interest on targeted loans (credits) actually spent on new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, the acquisition of land plots or shares (shares) in them provided for individual housing construction, and land plots or shares (shares) in them on which the acquired residential buildings or share (shares) in them are located, as well as for the repayment of interest on loans received from banks in for the purpose of refinancing (on-lending) loans for new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, the acquisition of land plots or share(s) in them provided for individual housing construction, and land plots or share(s) in them on which the purchased residential buildings or share(s) in them are located.
2. The property tax deduction provided for in subparagraph 1 of paragraph 1 of this article is provided taking into account the following features:
1) a property tax deduction is provided in the amount of income received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or share(s) in the said property that were owned by the taxpayer for less than three years, not exceeding in total 1,000,000 rubles, as well as in the amount of income received in the tax period from the sale of other property (except for securities) that was owned by the taxpayer for less than three years, not exceeding in total 250,000 rubles;
2) instead of receiving a property tax deduction in accordance with subparagraph 1 of this paragraph, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented in connection with the acquisition of this property.
When selling a share (part thereof) in the authorized capital of an organization, when assigning rights of claim under an agreement for participation in shared construction (under an investment agreement for shared construction or under another agreement related to shared construction), the taxpayer has the right to reduce the amount of his taxable income by the amount actually produced them and documented expenses associated with the acquisition of these property rights;
3) when selling property that is in common shared or common joint ownership, the corresponding amount of property tax deduction is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property that is in common joint ownership);
4) the provisions of subparagraph 1 of paragraph 1 of this article do not apply to income received:
from the sale of real estate and (or) vehicles that were used in business activities;
from the sale of securities;
5) upon the sale of property received by a taxpayer-donor in the event of dissolution of the endowment capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred to replenish the endowment capital of a non-profit organization is provided for by the donation agreement and (or) the Federal Law of December 30, 2006 year N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", the expenses of a taxpayer-donor are recognized as documented expenses for the acquisition, storage or maintenance of such property, incurred by the taxpayer-donor on the date of transfer of such property to a non-profit organization - the owner of the endowment capital for replenishment of the target capital of a non-profit organization. The period of ownership of real estate received by a taxpayer-donor in the event of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of such property transferred to replenish the target capital of a non-profit organization is provided for by the donation agreement and (or) Federal Law dated 30 December 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", is determined taking into account the period of such property being in the ownership of the taxpayer-donor until the date of transfer of such property to replenish the endowment capital of a non-profit organization in the manner established by Federal Law dated 30 December 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations."
3. The property tax deduction provided for in subparagraph 3 of paragraph 1 of this article is provided taking into account the following features:
1) a property tax deduction is provided in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition on the territory of the Russian Federation of one or more items of property specified in subparagraph 3 of paragraph 1 of this article, not exceeding 2,000,000 rubles.
If the taxpayer has exercised the right to receive a property tax deduction in an amount less than its maximum amount established by this subparagraph, the balance of the property tax deduction until its full use may be taken into account when receiving a property tax deduction in the future for new construction or acquisition on the territory of the Russian Federation residential building, apartment, room or share(s) in them, acquisition of land plots or share(s) in them provided for individual housing construction, and land plots or share(s) in them on which the acquired residential buildings or share are located (shares) in them.
In this case, the maximum amount of a property tax deduction is equal to the amount in force in the tax period in which the taxpayer first acquired the right to receive a property tax deduction, as a result of which a balance was created that is carried forward to subsequent tax periods;
2) when purchasing land plots or a share(s) in them provided for individual housing construction, a property tax deduction is provided after the taxpayer receives a certificate of ownership of a residential building;
3) the actual costs of new construction or the acquisition of a residential building or share(s) in it on the territory of the Russian Federation may include the following costs:
costs for the development of design and estimate documentation;
expenses for the purchase of construction and finishing materials;
expenses for the acquisition of a residential building or share(s) in it, including those not completed construction;
expenses related to construction work or services (completion of a residential building or share(s) in it that is not completed construction) and finishing;
costs of connecting to electricity, water and gas supply and sewerage networks or creating autonomous sources of electricity, water and gas supply and sewerage;
4) the actual costs of purchasing an apartment, room or share(s) in them may include the following costs:
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;
expenses for 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;
5) taking for deduction the costs of completing and finishing an acquired residential building or share(s) in them or finishing an acquired apartment, room or share(s) in them is possible if the agreement on the basis of which such acquisition was made provides for the acquisition unfinished construction of a residential building, apartment, room (rights to an apartment, room) without finishing or share(s) in them;
6) to confirm the right to a property tax deduction, the taxpayer submits to the tax authority:
an agreement on the acquisition of a residential building or a share(s) in it, documents confirming the taxpayer’s ownership of a residential building or a share(s) in it - during the construction or acquisition of a residential building or a share(s) in it;
an agreement on the acquisition of an apartment, room or share (shares) in them and documents confirming the taxpayer’s ownership of the apartment, room or share (shares) in them - when purchasing an apartment, room or share (shares) in them;
an agreement for participation in shared construction and a transfer deed or other document on the transfer of a shared construction object by the developer and its acceptance by a participant in shared construction, signed by the parties - when acquiring rights to a shared construction object (an apartment or a room in a house under construction);
documents confirming the taxpayer's ownership of a land plot or share(s) in it, and documents confirming ownership of a residential building or share(s) in it - when acquiring land plots or share(s) in them provided for individual housing construction, and land plots on which the acquired residential buildings or share(s) in them are located;
child - when parents purchase a residential house, apartment, room or share(s) in them, land plots or share(s) in them provided for individual housing construction, and land plots or share(s) in them on which the acquired property is located residential buildings or share(s) in them, in the ownership of their children under the age of 18;
decision of the guardianship and trusteeship body to establish guardianship or trusteeship - when guardians (trustees) acquire a residential house, apartment, room or share (shares) in them, land plots or share (shares) in them provided for individual housing construction, and land plots or shares (shares) in them, on which the acquired residential buildings or share (shares) in them are located, in the ownership of their wards under the age of 18 years;
documents confirming expenses made by the taxpayer (receipts for receipt orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ;
7) a property tax deduction is provided to the taxpayer on the basis of documents confirming the emergence of the right to the specified deduction, payment documents drawn up in the prescribed manner and confirming expenses incurred by the taxpayer (receipts for receipt orders, bank statements on the transfer of funds from the buyer’s account to the seller’s account, commodity and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents).
4. The property tax deduction provided for by subparagraph 4 of paragraph 1 of this article is provided in the amount of expenses actually incurred by the taxpayer to pay interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles in the presence of documents confirming the right to receive property tax deductions specified in paragraph 3 of this article, a loan (credit) agreement, as well as documents confirming the fact of payment of funds by the taxpayer to repay interest.
5. Property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article are not provided in relation to the taxpayer’s expenses for new construction or acquisition on the territory of the Russian Federation of a residential house, apartment, room or share(s) in them, covered by employers’ funds or other persons, maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children, through payments provided from the budgets of the budgetary system of the Russian Federation, as well as in cases where the purchase and sale transaction of a residential building, apartments, rooms or share(s) in them is committed between individuals who are interdependent in accordance with Article 105.1 of this Code.
6. The right to receive property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article have taxpayers who are parents (adoptive parents, adoptive parents, guardians, trustees) and who carry out new construction or purchase on the territory of the Russian Federation at their own expense of a residential building , apartments, rooms or shares (shares) in them, acquisition of land plots or share (shares) in them provided for individual housing construction, and land plots or share (shares) in them on which the acquired residential buildings or share (shares) are located ) in them, into the ownership of their children under the age of 18 (wards under the age of 18). The amount of property tax deductions in the case specified in this paragraph is determined based on the actual expenses incurred, taking into account the restrictions established by paragraph 3 of this article.
7. Property tax deductions are provided when the taxpayer submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article.
8. Property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be provided to the taxpayer before the end of the tax period when he submits a written application to the employer (hereinafter in this paragraph - tax agent), subject to confirmation of the taxpayer’s right to property tax deductions tax authority in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
The property tax deduction provided for in subparagraph 4 of paragraph 1 of this article can be provided only in relation to one piece of real estate.
The taxpayer has the right to receive property tax deductions from one or more tax agents of his choice. If, having received a property tax deduction from one tax agent, the taxpayer applies for a property tax deduction to another tax agent, the specified property tax deduction is provided in the manner prescribed by paragraph 7 of this article and this paragraph. The tax agent is obliged to provide property tax deductions upon receipt from the taxpayer of confirmation of the right to property tax deductions, issued by the tax authority, indicating the amount of property tax deductions that the taxpayer has the right to receive from each tax agent specified in the confirmation.
The taxpayer’s right to receive property tax deductions from tax agents in accordance with this paragraph must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of filing the taxpayer’s application and documents confirming the right to receive property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article.
If, at the end of the tax period, the amount of the taxpayer’s income received from all tax agents was less than the amount of property tax deductions determined in accordance with paragraphs 3 and 4 of this article, the taxpayer has the right to receive property tax deductions in the manner provided for in paragraph 7 of this article.
If, after the taxpayer has submitted in the prescribed manner an application to the tax agent for receipt of property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article, the tax agent withheld the tax without taking into account property tax deductions, the amount of tax withheld in excess after receipt of the application shall be returned to the taxpayer in the procedure established by Article 231 of this Code.
9. If during a tax period the property tax deductions provided for in subparagraphs 3 and (or) 4 of paragraph 1 of this article cannot be used in full, their balance may be transferred to subsequent tax periods until they are fully used, unless otherwise provided by this article.
10. For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but no more than three, immediately preceding the tax period in which the transferred tax period was formed. balance of property tax deductions.
11. Repeated provision of tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article is not allowed.

In this article we will look at whether it is allowed to receive a tax deduction in the 3-NDLF declaration for 3 years or more at once, how to draw up documents in this case and what income to take into account.

How many years in advance can you file a 3-NDFL tax deduction?

When a tax deduction is approved, the personal income tax base is recalculated. When the state transfers money to you, it returns the amount of overpaid tax resulting from such recalculation.

The procedure for offsetting overpaid personal income tax is given in Article 78 of the Tax Code. According to paragraph 7 of this article, an application for a refund can be submitted within 3 years from the date of payment. Therefore, in order to receive a deduction, it is allowed to submit 3-NDFL declarations for 3 years at once.

Example 1

Valentin paid for his wife’s treatment in 2018. He has 2019-2021 to claim the deduction. During this time, Valentin needs to complete and submit a declaration for 2018.

Example 2

Sergei's son is a college student. For three years, from 2016 to 2018, his father paid for his education. In 2019, Sergey has the right to submit 3 declarations and receive deductions immediately for the entire period.

Important!

If in the reporting year you did not have income subject to personal income tax, then you will not be able to receive a deduction for this period.

Example 3

Valeria, officially unemployed, paid for plastic surgery for herself in 2017. In 2018, she got a job as an administrator in a beauty salon and entered the university on a commercial basis. In 2019, Valeria has the right to submit 3-NDFL for a deduction for training for the previous year. But the costs of the operation cannot be reimbursed. Although the filing deadline had not passed, Valeria had no taxable income in 2017. This means there is nothing to return the tax from.

Special mention should be made of pensioners. According to people receiving government pensioners (not necessarily old-age pensions) have the right to transfer the balance of the property deduction for 3 years preceding the purchase of housing. This means that, under certain conditions, they can file 3-personal income tax for 4 years instead of three.

How to fill out a declaration for two or three years in one declaration

Each report reflects transactions for one calendar year only. As a general rule, expenses you incur in one period cannot be carried forward to the next. Exception - home purchase deduction.

Important!

When filling out a 3-NDFL declaration for a tax deduction for two years, you need to prepare two separate reports, for three years - three.

Example 4

Maria heard somewhere that the tax office accepts 3-personal income tax for the previous 3 years at the same time. In 2019, she took income certificates for 2016-2018 from work, collected checks and contracts for deduction, and compiled everything on one form. The Federal Tax Service did not accept such a declaration. Each year must be reported separately.

Another common mistake is to file a separate declaration for each deduction. It is not right. All expenses for the year are entered into one report. Separate fields are provided for each deduction in 3-NDFL. If you forgot to include any expenses or income in your declaration, you must submit an updated 3-NDFL. In this case, the previous one is canceled.

Example 5

Svetlana in 2016-2018 paid for my daughter’s studies at a language school. In 2018, I additionally bought expensive medications for my mother. In 2019, a woman, when filling out 3-NDFL declarations for 3 years for 2018, completed 2 reports at once: separately for expenses on study and on medicines. The tax office accepted only one of them. Svetlana had to redo the report for 2018, include both deductions in it and submit an updated declaration.

Example of a 3-NDFL declaration for property deduction when buying an apartment for 3 years

As we mentioned above, property deductions for the purchase of housing are allowed to be received for several years (). Let's look at an example of what this looks like.

Example 6

Natalya works as an administrator in a communication salon and earns 70,000 rubles. per month or 840,000 per year. In 2015, she independently purchased an apartment for 2,000,000 rubles. To do this, she took out a mortgage loan. Let’s say Natalya pays 100,000 rubles annually. percent. In 2018, the girl submitted declarations for 2015-2017. For convenience, we present data on income and deductions declared in the reports in the form of a table (in rubles):

The table shows that Natalya received a deduction in the amount of her annual income on her first declaration. The remainder was: 1,160,000 rubles. from the cost of the apartment and 100,000 rubles. interest paid. He moved on to the next period. For 3 years, Natalya fully compensated 13% of the costs of the real estate itself and the interest paid during this period. In 2019, the girl will file a declaration only for the interest she paid in 2018.

Sample declarations from the example given can be

Below you can find simple answers to frequently asked questions about tax deductions for personal income tax (NDFL, that is, personal income tax) and tax refunds.

Mortgage tax refund

Common property

Two ways to receive a deduction

Basics: What is a Tax Refund?

What is the difference between the deduction amount and the tax refund amount?

The amount of deduction and the amount of tax to be refunded are different values. Don't confuse them please. If, for example, in a declaration or application you need to write the amount of a deduction, this is precisely a deduction, and not a refundable tax. A deduction is the amount of income on which you return taxes.

If you are returning taxes, the amount of tax refunded will be equal to 13% of the deduction, rounded to the nearest ruble. For example, when they say that the deduction limit for the purchase of housing is 2 million rubles, this means that the tax limit for refund is 260,000 rubles, that is, 13% of 2 million rubles. When calculating tax refunds, you should round as follows: if you have 49 kopecks or less, discard them; if you have 50 kopecks or more, increase the amount of rubles by one ruble.

How long does it take to get a tax refund and how will I receive the money?

By law, the tax service has 3 months to review your documents that you submitted for a tax refund, and then a month to transfer the money to you. After checking your documents, the tax service must make a decision on your documents - to approve the tax refund or not to approve. Then, if approved, within a month the amount of refundable taxes should be transferred to your account, the details of which you provided.

Can I get a refund in cash or to another person's account?

Unfortunately no. You will only be able to receive your tax refund in cashless form. To any of your accounts in Russian rubles in any Russian bank (or a Russian subsidiary bank of a foreign bank that is a Russian legal entity).

For example, a “card” to which your salary is transferred is suitable. A card - a bank card - is always linked to some bank account. You need to find out the account number and bank details. So that the inspection can transfer money to you.

You cannot receive a refund on another person's account, even if it is a spouse or family member.

When to apply for a tax refund

At what point does the deduction become eligible and taxes can be returned?

As a rule, in the case of an investment (equity agreement, etc.) in an apartment in a building under construction, the right to deduction occurs when you receive and sign the apartment acceptance certificate. In all other cases, in order to qualify for a deduction, you must wait until you receive a certificate of registration of ownership of housing. The right to deduction arises in the year in which you received the deed or certificate and applies to the entire year. That is, if, for example, the document is dated December 31, 2016, you can return taxes for the entire 2016 year.

What should I do if I bought an apartment more than 3 years ago?

Don't worry, you can get a deduction. The limitation exists for the period for which you return taxes, and not for the period that has passed since the purchase or construction of housing. You must file your return within 3 years of paying the taxes you intend to refund. But this does not mean that the period of 3 years applies to the purchase and construction of housing. There is no deadline for purchasing and building housing. For example, you bought an apartment in 2005 and in 2017 you started thinking about getting a tax refund. You will be able to return taxes, but for now only for 2014, 2015, 2016. And then - for subsequent years.

Can the deduction be received only for 3 years?

It is possible that the receipt of the deduction extends over several years. For example, you bought an apartment for 2 million rubles and in total you want to return 260,000 rubles. But every year only 25,000 thousand in taxes are withheld from you. That is, the return will last for 11 years. There is no limit on the number of these years. Including, there is no 3 year limit. That is, you will be able to receive the deduction for an unlimited number of years. The 3 year limit means something else. For example, you bought an apartment in 2005 and only in 2017 began to draw up documents for a tax refund. You will be able to return taxes, but for now only for 2014, 2015, 2016. That is, the last 3 years.

When should you file a tax refund return so as not to be late?

The filing deadline (April 30) exists for those who have a duty (rather than a right) to file a return. Those who submit a declaration (and accompanying documents) only to receive a deduction have the right to do so (submit) on any day of the year. But you need to file a return within 3 years from the date of payment of the taxes that you are going to return.

What documents and where to submit

Which account and in which bank is needed for tax refund?

You will only be able to receive your tax refund in cashless form. To do this, you need an account in Russian rubles in any Russian bank (or a Russian subsidiary bank of a foreign bank that is a Russian legal entity). This may not only be Sberbank. You can receive your taxes refunded, including on your “salary” card. In this case, please do not forget to provide the tax office with not only the card number, but also the account number to which the card is “linked”.

How many declarations should I submit if I studied and also bought an apartment?

Only one return is submitted for each calendar year. It must include a deduction for the purchase of housing, a deduction for treatment, and everything else for a given calendar year. In the same declaration you must indicate the sale of property, if you are obliged to do so, and so on.

And if I have two employers, do I need to attach two 2-NDFL certificates?

If you submit a declaration only for a tax refund, you are not required to indicate all income in the declaration, and are not required to attach all 2-NDFL certificates. But you will be able to return taxes only on the income that you indicated and confirmed with 2-NDFL certificates. Therefore, it is often beneficial to indicate all income and attach all 2-NDFL certificates.

Do I need to take the documents to the inspectorate, or can I send them by mail?

If you attach to your declaration applications for deductions, 2-NDFL certificates and certificates from the bank about interest paid, they are usually submitted in the original. If you are attaching any other documents, you will generally need to submit either the original document, a notarized copy, or a self-certified copy. When certifying copies yourself, such certification must include the phrase “The copy is correct,” your signature, a transcript of the signature (preferably your full last name, first name, and patronymic) and the date of certification.

The inspection does not return originals, so it is better not to give them back. By law, notarized copies are not made of all documents. Therefore, we recommend making copies yourself, filing the return in person (not by mail), and taking the original documents with you to the tax office. Inspection staff can verify that copies match the originals and put confirmation marks on the copies. As a rule, you can get by with one visit to the inspection if you bring all the documents at once.

I have already submitted documents for deduction. Do I need to submit the same documents next year?

If you have already submitted documents for a deduction, returned part of the taxes and are going to return the rest, you need to submit documents for a deduction again. For the next year you will need to fill out a new declaration and return application and take a new 2-NDFL certificate. But you may not submit the documents that you have already submitted again. That is, if, for example, you have already given the inspection a copy of the apartment purchase and sale agreement, you don’t have to submit it again. At the same time, so that the inspector does not get confused, it is better to remind in the application in free form that I have already submitted such and such documents along with the declaration for such and such a year: a copy of the purchase and sale agreement, and so on.

We paid in cash. What should the payment document be?

In any situation, you need documents confirming payment: cash receipts, receipts, payment orders, bank statements, seller's receipt, and the like (copies). If money was transferred in cash, including through a safe deposit box, this is a receipt from the seller confirming receipt of the money. It does not need to be notarized. A safe deposit box rental agreement is useless - it does not prove that the money was transferred.

An exception in which you can do without a receipt: an agreement (for example, a purchase and sale) or another document (for example, a deed of transfer) replaces a receipt when it contains all the elements of a receipt, for example: “at the time of signing the agreement, such and such an amount for such and such the agreement has already been fully received by such and such a citizen.” If there is neither a receipt nor such a document, the only thing that can be done is to find the buyer and take a receipt from him.

Mortgage tax refund

Is it possible to get a deduction for interest on a consumer loan rather than a mortgage?

Unfortunately, the loan must be targeted and intended specifically for the purchase of housing. That is, the loan agreement must indicate that the loan is intended for the purchase of housing. Even if you actually spent the loan funds on the purchase or construction of housing, but this is not indicated in the contract, you will not be able to receive a deduction.

If I want to return taxes on both the cost of the apartment and the mortgage, do I need to file two returns in one year?

In one calendar year, as a rule, one declaration is submitted, and everything is included in it - both the costs of purchasing (or building) housing and the costs of paying interest on the mortgage. You must have one package of documents for one calendar year. In the case of a mortgage, you just need to add some interest documents to it.

What to do if the loan was for a larger amount than the amount in the home purchase agreement?

If you had a mortgage loan for a larger amount than the amount in the purchase agreement (or other agreement, for example, shared participation) of housing? In such a situation, unfortunately, most likely, you will be provided with a deduction only for part of the interest paid on the loan. Because it follows from your agreement that you used only part of the loan to pay for housing. And only for this part will a deduction be provided. For example, your loan was 2 million rubles. And according to the agreement, you bought an apartment for 1 million rubles. You paid 300,000 rubles in mortgage interest per year. But the deduction will be provided only for half of this interest (half is obtained by dividing 1 million rubles by 2 million rubles). If you have such a situation, in the declaration you need to indicate only the corresponding part of the interest on the loan.

Is it possible to immediately receive a refund on both the cost of housing and the interest on the mortgage?

Can. But you are always limited by the taxes that were actually withheld from you. This will be clearer with examples.

Example 1. You purchased a home in 2015 for 1.5 million rubles and paid interest on the mortgage for 2015 for 1.5 million rubles. In total, you are claiming a refund of 13% of 3 million rubles (1.5 million + 1.5 million), which is 390,000 rubles. In 2015, more than 390 thousand rubles of taxes were withheld from you. Therefore, you immediately return the amount for 2015 both for the cost of housing and for interest on the mortgage - all 390,000 rubles.

Example 2. The purchase of housing and mortgage interest are the same as in example 1. But for 2015, only 100,000 rubles of taxes were withheld from you. Your entire refund (100,000 rubles) is based on the cost of housing. And the next year transferred (1) part of the refund on the costs of purchasing a home and (2) the entire refund on the mortgage. The procedure for obtaining a deduction is that first a deduction is provided for the purchase (or construction) costs, without interest on the mortgage. And then on mortgage interest. This order, however, does not change the results, that is, rearranging the terms does not change the sum.

Is it possible to get a deduction for a new loan by refinancing (when refinancing)?

Can. Deductions are also provided for a new loan with which you refinanced an “old” mortgage loan. If the terms of the new loan agreement describe that the new loan is provided specifically to refinance the “old” one.

Is it necessary to indicate mortgage interest in the declaration?

No, it is not necessary to indicate percentages in the declaration and attach documents to them, if this does not change the results yet. If you are currently limited by the taxes that were actually withheld from you. This will be clearer with an example. For example, you purchased housing in 2015 for 1.5 million rubles and paid interest on the mortgage for 2015 for 1.5 million rubles. In total, you are claiming a refund of 13% of 3 million rubles (1.5 million + 1.5 million), which is 390,000 rubles. For 2015, only 100,000 rubles of taxes were withheld from you. Your entire refund for 2015 (100,000 rubles) is based on the cost of housing. And the next year transferred (1) part of the refund on the costs of purchasing a home and (2) the entire refund on the mortgage. The procedure for obtaining a deduction is that first a deduction is provided for the purchase (or construction) costs, without interest on the mortgage. And then on mortgage interest. This order, however, does not change the results, that is, rearranging the terms does not change the sum.

Common property

Is it possible to get a deduction for a minor child?

If the purchased housing is in common shared ownership of an adult and his minor child, the adult has the right to receive a refund, including the child’s share. When submitting documents, the parent must indicate in the declaration everything as if the shares (including the child’s share) belonged to the parent. In this case, as a rule, it is necessary to attach copies of certificates of registration of the right to housing for both the child and the adult. And a copy of the child's birth certificate.

Can I get a deduction if the housing is registered in the name of my spouse?

You can. The fact is that if you purchased housing while in a registered marriage, in fact, the housing is jointly owned by the spouses. Despite the fact that it is registered in the name of one of the spouses. Therefore, as in the case of joint property, spouses can receive the deduction together.

Is it possible to re-submit an agreement (application) for the distribution of deductions?

A repeated agreement (application) on the distribution of deductions, as a rule, is not submitted. Most often, you cannot change the proportions in which you distributed the deduction by your agreement (application), and the agreement (application) is made once and for all. And it also applies to mortgage interest, if you also receive a deduction for mortgage interest. That is, the interest paid on the mortgage is divided in the same proportions as the cost of housing.

Is it necessary to make an agreement (statement) on the distribution of deductions in case of joint ownership?

If your right to a deduction came before 2014 (and you receive a deduction according to the old rules), in the case of common joint property, it is necessary to make an agreement on the distribution of the deduction. Each of the owners indicates in the declaration his (as distributed) part of the expenses.

If you have the right to a deduction starting from 2014, including 2014 (and you receive a deduction according to the new rules), the agreement is usually made if the cost of housing is less than 4 million rubles. If the cost is 4 million rubles or more than 4 million rubles, the amount of deduction for each owner in any case is 2 million rubles, so no agreement is made.

We submit documents immediately 2 or 3 years in advance

If I want to return taxes for several years, how many returns should I file?

If you want a tax refund for more than one year, you need to file not just one return, but one return for each year for which you want a tax refund. Even if the return is made, for example, for the same apartment (in all declarations). For example, you bought an apartment in 2014 and want to return taxes for 2014 and 2015. You need to submit two sets of documents. Each package includes a separate declaration.

If I file returns for several years at once, how do I report deductions received in the past?

First you need to figure out whether your situation is one in which pensioners carry over the deduction to previous years. Pensioners, unlike others, have this right. For example, you bought (and registered ownership of) an apartment in 2013. You became eligible for the deduction in 2013. If you are not a pensioner, you have the right to submit documents for 2013 and the years after it. If you are a pensioner (including a working person), you have the right to submit documents for 2013 and years not only after 2013, but also before 2013. The paragraphs below describe these two situations - without carrying forward the deduction and with carrying forward the deduction to the past.

No carryback of deductions. The declaration contains questions about what deductions were received in previous years and what the remaining deductions are after that. This can be seen on a special declaration sheet. For example, in the declaration for 2012 or 2013 this is “Sheet I”. Therefore, if, for example, you received a deduction using the declaration for 2013, in the declaration for 2014 you will need to indicate how much of the deduction was received on the declaration for 2013 and what the remainder of the deduction is after that. But what if you fill out declarations at the same time, for example, for 2013 and 2014? If you simultaneously fill out declarations for 2013 and 2014, strictly speaking, you have not yet received a deduction for 2013, but are only applying for it. But we recommend that in the 2014 declaration you indicate what you declared (but have not yet received) in the 2013 declaration as received in the past. And so on - in the declaration for 2015 what was stated in the declaration for 2013 and 2014. Inspections prefer to see declarations in this form.

With the transfer of deductions to the past. First you need to fill out a declaration for the year in which the deduction occurred. Then a year before. Moreover, when you fill out a declaration for the year before the year in which the deduction occurred, you must transfer the balances from the future (and not from the past, as the declaration questions say). The return only asks questions about how much deduction was received in the past and what the remaining deduction is after that. But you need to indicate in these questions deductions and balances from the future, not last year.

Do I need to attach the same documents several times?

Typically not necessary. If you submit documents for several years at once, some documents in each of the packages of documents (for different years) will be the same. For example, a contract for the sale and purchase of an apartment. As a rule, it is enough to attach a copy of such a document once. To one of the declarations. And in the application for other years, write in free form, so that there is no confusion in the inspection, that “such and such documents (listing these documents) have already been submitted along with the declaration for such and such a year.”

Two ways to receive a deduction

What is the difference between receiving a deduction through the inspection and from the employer?

The right to deduction, as a rule, arises from the year in which the housing was registered: by the date of the act of transfer of the apartment for an investment agreement (equity participation, etc.) in an apartment under construction or by the date of the certificate of registration of ownership for other cases. The right applies to the entire year, that is, you have the right to return taxes for the entire year. If your right to a deduction arises, for example, in 2015, by law you will be able to submit documents to the tax office only after the end of 2015.

You can receive a deduction without waiting for the end of the year from your employer. To receive a deduction from your employer, you need to provide the employer (if you have several of them, one of your choice) with an application and notification received from the tax office. This notification serves as confirmation to your employer that you are indeed eligible for the deduction. After receiving the notice, the employer must pay you all income, without withholding tax, until the end of the calendar year (then, the next calendar year you will need to submit a new notice again).

What documents must be submitted to the tax office to receive this notice can be read on our Tax website in the “Useful” section on the “Documents for deduction” page.

The disadvantage of receiving a deduction from your employer is that you will not return all taxes for the year unless you bring the appropriate papers to your employer at the very beginning of the year. If you bring documents to the employer, for example, in June, then the employer will not withhold taxes from you from June to December inclusive (the calendar year in which you provide the necessary papers). And by receiving a deduction from the tax office at the end of the year, you will be able to return (receive) the entire amount of taxes for the (past) calendar year.

Is it possible to receive a deduction both through the inspectorate and through the employer?

Can. For example, you purchased an apartment in 2016. After the end of 2016, for example in February 2017, you can submit two packages of documents to the inspection: documents for the deduction for 2016, requested from the inspection, and documents for the deduction, which you will request from the employer in 2017 during 2017.

Formally, these will be two different packages of documents. But you have the right not to provide the inspection with the same document twice. Therefore, documents that are already in one package do not need to be attached to another. In the application to the inspectorate for a deduction through the employer, you must enter the amount of the deduction without the part of the deduction that you are claiming according to the declaration. For example, in total you are claiming a deduction of 2 million rubles. According to the declaration, your total (deduction) is 1.2 million rubles. In the application to the inspectorate for a deduction through the employer, you must indicate 800 thousand rubles (2 million rubles minus 1.2 million rubles).

Miscellaneous tax refunds for home purchases and mortgages

Is it possible to get a deduction for repairs and construction materials?

The deduction is provided not only for the cost of purchasing a home, but also for the cost of purchasing construction and finishing materials and the cost of finishing work. Moreover, such finishing costs (both work and materials) are also limited by the deduction limit. That is, the deduction limit (currently the limit is 2 million rubles) applies to purchase and finishing costs in total. In order to receive a deduction for finishing, the contract must indicate that the construction is not completed and the housing is transferred without finishing.

The deduction is provided, for example, for plastering, painting, glass, joinery, carpentry, wall cladding and flooring work. To receive a deduction, the following documents must be attached to the declaration - copies of the agreement and payment documents (payment) for finishing work, copies of sales and cash receipts for the purchase of finishing materials. No deduction is provided for expenses for redevelopment, purchase of plumbing fixtures, or purchase of construction tools.

Where can I get the amounts of deductions received for previous years?

Unfortunately, if you have been receiving a deduction for more than a year (for example, you have already filed a declaration in the past), you need to include in the declaration the deduction amounts received in the past and the amount of the remaining deduction. You need to know these values. It is best to look at these values ​​​​in the corresponding lines of previous declarations (if deductions were actually provided in the amount requested on the declaration). The question tips in our return program on our website will explain in detail which lines. If the previous declarations have not been preserved, these values ​​can be found out at your tax office. Deductions are not the same as tax refunds. Refunded taxes are usually 13% of the deduction, rounded to the nearest ruble.

If you can’t find your previous declarations or find out these values ​​from your inspection, you can look at your 2-NDFL certificates for previous years and get the deduction values ​​from them. If the deduction was provided to you for the full amount of your taxable income for the year, then the deduction provided to you will be equal to the amount of your tax base (otherwise known as taxable income). And, accordingly, this figure can be obtained from section 5 of the 2-NDFL certificate. If you subtract the provided deductions from the total deduction amount for all years (for example, this could be 2 million rubles), you will receive the remainder of the deduction.

If you have received a tax refund in the past by filing returns on our website, deductions from past returns and balances will automatically be transferred to the return you are filing. This will make it much easier for you to fill out.

Is it possible to get a deduction if part of the cost of housing was paid with maternity capital?

If part of the cost of housing was paid by maternity capital, you can receive a deduction only for that part of the cost of housing that was not paid by maternity capital. For example, you paid 1 million rubles for an apartment. Of these, you paid 200 thousand rubles using maternity capital. In this case, you will be able to receive a deduction only in the amount of 800 thousand rubles. That is, you can return 13% of 800 thousand rubles.

When filling out a tax return, in our program for filling out a declaration, you will need to indicate only 800 thousand rubles in the question about expenses for an apartment. And the amount of maternity capital itself is not separately indicated anywhere in the program (and in the declaration).

Can I receive a deduction again if I already received a deduction before 2001?

If you already received a deduction before 2001 and received the full deduction before January 1, 2001, you can receive the deduction again. On this occasion, there is a special letter from the Ministry of Taxes and Taxes dated March 22, 2002 No. SA-6-04/341.

The process of receiving a deduction (and documents) is no different (from the process if you had not previously received a deduction). And the fact that you previously received a deduction is not indicated anywhere in your deduction documents. If you don't remember exactly when you received your deduction or whether you received it in full, you can simply try to file and hope that your situation meets the IRS's requirements.

Is it possible to receive a deduction if the home is sold?

Can. If you bought housing (for example, an apartment) and then sold it, you can receive a deduction in the same way as if the housing remained your property. If you started receiving deductions, you still have the balance of the deduction, and you sell the home, you do not lose the right to continue to receive the balance of the deduction.

What will be the deduction if I indicated one price in the contract, but actually paid more?

Sometimes it happens that the purchase and sale agreement for an apartment (house, etc.) indicates one price for the apartment, for example, 1 million rubles, but in fact a larger amount was paid, for example, 2 million rubles. For example, the seller insists on this. In such a situation, you can try to indicate the amount of 2 million rubles in the declaration (and all return documents). But at the same time, you need to be prepared for such a result - the inspection will only take into account a lower figure. And it will provide a deduction, in our example, only in the amount of 1 million rubles, unfortunately. Most likely, you will not be forced to redo the declaration and other documents, but they will pay you a smaller amount.

The same downward adjustment will most likely be made for interest repayments. Let’s say in our example (1 million rubles and 2 million rubles) you took the entire amount (2 million rubles) “as a mortgage”. The inspector may only give you a deduction of half the mortgage interest. Since it follows from the agreement that you spent only half of the mortgage amount on housing. The rest is for something else.

I am an individual entrepreneur using the simplified tax system and still receive a salary. Can I get a deduction?

You can. You need to submit a separate report under the simplified tax system, which does not indicate the deduction. And a separate package of documents for deduction, which does not indicate entrepreneurial activity. Our program is not for reporting on business activities according to the simplified tax system. But you, of course, can get a deduction using our program. The only nuance of your declaration is that you need to indicate at the “Data” stage that you are an individual entrepreneur.

Is it possible to get a deduction for a land plot?

It is possible only if there is a residential building on this site for which a certificate of registration of title has been obtained. Then you can receive a deduction for both the house and the plot. If you have purchased a plot and are building a house, you need to wait until you receive a certificate of registration of title to the house. At this moment, you will have the right to deduct both the costs of purchasing a plot and the costs of building a house.

Can I get a deduction when purchasing from a relative or family member?

The deduction, unfortunately, is not provided when purchasing housing (for example, an apartment) from such close relatives and family members - spouse, parent (or parents), children, brother or sister. If housing was purchased from other relatives, obtaining a deduction is usually possible. For example, receiving a deduction is possible when purchasing from a grandmother or grandfather, as well as when purchasing by a spouse from such relatives of the spouse - sister, brother, grandparents.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

Is it necessary to file a property deduction 3 years from the date of purchase of the apartment? This question is asked by those who purchased real estate quite a long time ago and did not know about the possibility of returning part of the funds spent on its purchase. Let's consider this issue in more detail.

However, the law determines the number of years for which you can at one time get a deduction - no more than three. That is, if the property was purchased in 2012, in 2018 the deduction can only be claimed for 2017, 2016 and 2015.

Trofimova A.E. in 2011 I bought an apartment worth 1,900,000 rubles. She learned that she was entitled to a deduction only in 2018. In 2018, she will be able to receive a deduction immediately for 2017, 2016, and 2015. The remainder of the benefit will transfer to 2019 and subsequent years.

Features of receiving deductions for previous years

Availability of taxable income in the years for which the deduction is claimed.

You can receive a deduction for past years only if there is taxable income in the specified periods. Otherwise there will be nothing to reimburse.

Eliseeva M.K. I bought an apartment in 2013 and went on maternity leave in 2015. Apart from that, she decided to apply only in 2018. But, since in the last three years (2017, 2016 and 2015) she was on maternity leave and had no income subject to personal income tax, she will not be able to receive a deduction for these periods.

Filling out the declaration must begin at the earliest possible date.

If the deduction will be received for the years 2017-2015, then you need to start filling out the declaration for 2015, then move on to reporting for 2016 and then for 2017. The balance of the deduction formed after filling out the last declaration (for 2017) will be transferred to the following years (2018, 2019, etc.) until it is completely exhausted.

Moreover, if a deduction is claimed by a pensioner, then he has the right to transfer the balance to the 3 periods preceding the year of the deduction. This has nothing to do with claiming benefits for the past 3 years. Pensioners carry over the balance (receive a deduction) for those years in which the right to this benefit has not yet arisen.

Yarov V.L. I bought an apartment in 2017 and retired the same year. Since Yarov became a pensioner, he can receive a deduction for 4 years at once: 2017 (the year the balance was formed) and 2016, 2015 and 2014 (periods preceding the year the balance was formed).

Declarations must be submitted in the form in force in the years for which the deduction is claimed.

Particular attention must be paid to the declaration form. If all declarations are on the same form (for example, in force in 2017), then the tax authority will refuse the deduction.

The declaration can be submitted in any month

The limited deadline for submitting the declaration is April 30, established only for individual entrepreneurs on the OSNO (general taxation system) and those citizens who received income last year from: an apartment, a summer house, a car, land, a house.

For those citizens who claim a deduction, the deadline for submitting the declaration is is not limited.

Every year they become more and more in demand. Therefore, the question of how many years you can get a tax deduction for an apartment also becomes relevant.

Tax Code on the procedure for providing deductions

Buying your own apartment - what could be better? But it's not cheap. It turns out that not only citizens are racking their brains on how to save money, but the state is also taking care of us, allowing us to get a small part of what we spend back. How many years you can receive a tax deduction for an apartment is established by law (No. 212-FZ of July 23, 2013). Only working people can receive a tax deduction, but let’s talk about everything in order.

1. At the tax office.
2. At the place of employment.

The first option is standard and is used most often. After submitting all required papers within 4 months, tax authorities are required to transfer the payment to the specified account in a banking organization.

The second option allows you to receive payments gradually. At work, they simply will not calculate income tax of 13 percent. Typically, this method is used to return the remaining portion of the refund so as not to go to the tax office to collect it every year.