How to issue a property tax deduction and get 260,000 rubles from the state

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

Detailed instructions will help you get back part of the taxes paid if you bought a property.

The social policy of Russia has recently been depressing. Since July 1, housing and communal services tariffs have increased by 4%, gasoline is getting more expensive, now the retirement age and VAT are also going to be increased. We, ordinary citizens, will pay for all this.

But can you get anything from the state? Yes, and these are tax deductions. If you bought an apartment, house, building plot or other real estate, you can receive compensation from the taxes paid - the same 13% income tax.

At the end of May, I collected the documents for the property deduction for the apartment and safely handed them over to the tax office. Now I'm waiting for the money. In the article I will tell you what documents are needed to get everything done the first time, where to get the data for applications and certificates, and what to do at the tax office in order to stand in line less. This instruction is for those who are filing a property deduction declaration for the first time in their life.

How it works

Property deduction - government compensation for citizens buying real estate. The state in the form of a benefit returns part of the income taxes that we paid. Since 2014, the deduction has an upper limit: 2 million rubles for the value of real estate and 3 million rubles for interest paid on a mortgage.

This does not mean that you will receive 2 or 3 million rubles, no. The state will pay only 13% - no more than 260,000 rubles for an apartment and no more than 390,000 for interest on a home loan. That is, just 13% of 2 and 3 million, respectively.

If you took out a mortgage before 2014, you can return 13% of any amount of interest paid without restrictions. It is not necessary to apply immediately for a deduction both for the cost of housing and for the interest paid.

If you were married at the time of home purchase, then it is considered common property. Since 2014, each spouse can receive a deduction for such an apartment. It is important to keep in mind the 2 million per person limit here. If the apartment cost 4 million rubles or more, then everything is simple: each spouse, as it were, invests 2 million of his money, so he can get a full deduction.

If the apartment cost less than 4 million, then each spouse paid less than 2 million. It doesn't matter who worked in the family and received more. This is a common property. Therefore, it is necessary to distribute shares among spouses so that there is no situation in which each spouse submits for the maximum deduction, although he actually spent less than 2 million on housing.

Example. Ivan and Marya got married and a year later bought an apartment for 3 million. At the family council, they decided that Marya's share was 2 million, and Ivan's - 1 million rubles. Marya receives the full amount of the deduction - 260,000 rubles, and her husband - 130,000 rubles. At the next purchase of real estate, Ivan can again file for a deduction from the remaining 1 million and receive another 130,000 rubles.

What documents are needed

1. Help 2-NDFL: it says how much you earned and paid taxes for each month of the year. Ask in the accounting department at your place of work. If you work in several organizations or have changed several employers - take from everyone.
2. Tax return 3-NDFL. We will form it ourselves in the program, I will show it below.

3. A document confirming the right to housing:

   • certificate of state registration (if you bought an apartment before July 15, 2016);
   • share participation agreement with an act of acceptance and transfer (if you bought an apartment under a share participation agreement);
   • sale and purchase agreement with an extract from the Unified State Register of Real Estate (if purchased after July 15, 2016 and not by equity participation). An extract can be ordered at any time, methods are described on the Rosreestr website.
4. Payment document: A paper that confirms that you spent money to buy an apartment, such as a receipt, bank statement, receipt, and the like.
5. Application for a deduction: download the form from here, how to fill out - I will show below.
6. Passport and TIN. They are not in the list of required documents, but it is better to take originals and copies (for a passport - pages 2-3 and pages with registration).

If you have a mortgage, then in addition you need to take it from the bank where it was issued:

• a document confirming the payment of interest on the loan;
• a copy of the loan agreement;
• certificate of the amount of interest paid.

If you are married and the apartment costs less than 4 millionrubles, then you need:

• copy of marriage certificate;
• an application for the distribution of the property deduction between the spouses. See an example of a statement here.

If the apartment costs more than 4 million rubles, then these documents are not needed.

Advice:it is better to distribute the shares so that the spouse, who pays more taxes, has a larger share. Then you will get the total deduction faster.

How to fill in the forms correctly

Declaration 3-NDFL

Slowly but surely, programs for filling out forms are being written for government agencies. For 3-NDFL there is a special - "Declaration". Download from here, install and run. Download your version for each year. Below in the pictures I will show you what to write and where to get the data. In the example I am using the 2017 version.

Tab "Setting conditions". Choose in the type of declaration - 3-NDFL

1. "Inspection number" - click on the ellipsis button, select the tax office of the area where you will submit documents. The first two digits of the number are the region code.
2. The correction number is 0, since we are submitting the declaration for the first time and there are no corrections.
3. OKTMO - take it from here. Indicate your region and locality, click "Find".
4. Go to the tab "Information about the declarant". Here is your passport data and TIN.
5. Further, the tab "Income received in the Russian Federation". Choose yellow 13.

In the block "Sources of payments" enter the data on the employer. All data is in the 2-NDFL certificate. Click on the plus, enter the data. If there were several employers, bring in all of them. Do not check the box below

1. The block below is your monthly income. Select the employer in the "Sources of payments" block and fill in the income: they will refer specifically to this employer. All data is in 2-NDFL. Click on the plus in the income block, indicate the code, amount, month. To quickly select a code, just type it from the keyboard, rather than scrolling through the list.
2. If the codes and amounts of income are repeated, then it is easier not to drive in the numbers every time, but select the income line and click "Repeat income". Correct if necessary.
3. Taxable amount of income = total amount of income. The amount of tax calculated and withheld - in 2-NDFL these amounts are indicated, usually 13% of total income. Taxes are driven in without kopecks, the principle of rounding: from 1 to 49 kopecks - kopecks are discarded, from 50 to 99 kopecks - the amount is rounded up to the ruble. If it turned out 12,500, 37 - write 12,500; if 12 500, 76 - write 12 501.
4. After entering all the data on income, go to the "Deductions" tab. Uncheck "Provide standard deductions" and click on "Property". Check the box "Grant property tax deduction". In the rest of the tabs, there should be similar checkboxes. shouldn't!

Click on the plus and drive in your data

• • If you participated in shared construction, then choose investment, in other cases - a purchase and sale agreement.
  • See the cadastral number of the object either in the certificate of state registration, or in the purchase and sale agreement, or in the extract from the USRN.
  • Take the registration date from the title deeds.
  • The year in which the deduction was used. If the deduction was requested in previous years, please indicate the year when the deduction was requested for the first time. If you have not previously requested, then put 2017.
  • Object value (share): the price of the apartment from the purchase and sale agreement. The interest you paid to the mortgage bank here not included.
  • Interest on loans for all years - for those who have a mortgage.

Click "Yes", return to the main window. "Deduction from a tax agent …" - do not write anything, this is for the case when you received a deduction through an employer (I am not considering this option here). The field "Deduction for previous years" is inactive, since the year the deduction started in our case is 2017

The declaration is ready. Save it just in case. From Viewer mode, the document can be printed or saved as PDF. Be sure to keep the declarations, they will be useful to you in the future.

Property deduction application

It has only three pages, difficulties will arise only when filling out the first one, and we'll talk about it.

1. At the top, write your TIN. Leave the checkpoint blank, this is for organizations.
2. The application number is 1. If you are submitting several applications at once for different years, then you need your own application for each year. For example, if you receive a deduction for 2016 and 2017, then in the application for 2016 write 1, for 2017 - 2. In our case, 1.
3. Submitted to the tax authority - enter the tax office code, the same as in the 3-NDFL declaration. Or see item 6 below.
4. Based on article: 78. Do not enter anything after the period. Put 1 in both fields below.
5. In size: Drive in the amount of taxes that you paid in 2017. See it in the 3-NDFL help in field 050 of section 1 and in field 130 of section 2. Add, so you get the amount of the deduction.
6. OKTMO code: this is not a 3-NDFL code, this is your tax code. Take it from here. Enter your address, the system will issue an OKTMO code. There will also be a tax office code.
7. Tax period: drive in ГД.00.2017 if you get a deduction for the entire 2017. If not for the whole year, then on the last page of the form there are notes on what numbers to write.
8. Budget classification code: Enter 1821 0102 0100 1100 0110 without spaces. This is the tax code that you pay to the budget, and it will be returned to you.
9. The statement is written in: 3 pages. But consider the copies of documents yourself - how many sheets you get. It is better to fill out, as you collect all the documents, to be sure. Can be written by hand.
10. Drive the rest, as in the picture. At the bottom left, write in the date when you go to the tax office to submit your documents. Don't forget to sign.

On the second page, enter your bank details. The IRS can transfer money directly to a bank card. Details for Sberbank or Alfabank can be viewed in their mobile applications. Please enter your passport details below. If there is not enough space in the "Issued by" field, then abbreviate reasonably, do not write word for word.

On the third page, re-enter your passport details.

That's it, the application is ready. Now you just have to come to the tax office and submit the documents.

How to apply

If you are going to the tax office, order a voucher online. There are a number of advantages here:

• You do not have to enter your data in the terminal in the department: terminal screens are capricious and do not allow you to drive in the text the first time.
• You will know for sure the date and hour of your appointment, and you will calmly arrive at the appointed time.
• If there are no coupons, then you will find out about this not in the department, but at home / at work - you will not be in vain.
• Terminals sometimes buggy and do not issue coupons: it happened in my presence, people could not sign up for the queue, and I just printed out my coupon and went into the hall. Like a boss.

To order a coupon, follow the link, agree to the terms. On the next page, select "Individual", enter the last name and first name. If you specify a mail, an email will be sent with information about the record. Next, select the region, branch where you will go to submit documents. Service - “Reception of tax and accounting reports (including 3-NDFL)”, sub-service - “Reception of 3-NDFL declarations”.

Choose a convenient time in the "Show recording days" menu. A window will come out, drive in the numbers from the picture and get a form with a PIN code. It must be entered in the terminal at the tax office in order to receive a coupon to the required specialist. Then you just have to wait for your turn - the reception time fluctuates within 15 minutes from the one indicated in the coupon. This is fine.

For some reason, they do not write anywhere on the Internet that, in addition to all those papers that they brought with them, they will have to fill out another one - an inventory of the documents to be submitted. You can download examples of forms in free form, but it is better to take the form in the department itself, because it is already pre-filled, you just have to enter the number of pages of each document and your data. In addition, in the upper right, there will be an appeal to the head of the department (about the same as you write in your vacation application to your manager), and you hardly know his name. Therefore, it is easier to take the form from the tax office, ask the employee for the name of the boss and calmly fill in all the fields. For each package of documents for a certain year - a separate inventory. Without it, the documents will not be accepted, so come 10 minutes before the appointment with the coupon and fill out the forms, it will not take long.

The tax officer will quickly check the documents, supply visas and check the passport. For three months, the papers are checked in the cameral department, and if everything is in order, then within the fourth month the money will come to the account. If there are errors, they will call and ask you to make corrections.

What is important to know

• The state gives a property deduction in the amount of 260,000 rubles only once.
• If you receive your salary in an envelope and do not pay taxes, there will be no compensation.
• If you bought an apartment before 2014, you will receive a deduction under the law until 2014. Until 2014, the deduction was tied to the real estate object and could be obtained only once, regardless of the price of the property. That is, if in 2013 you received a deduction for an apartment worth 1 million rubles (130,000 rubles were returned to you), then you will not be able to get any more deduction. And you won't be able to get up to 260,000 rubles from the next purchase. Are you planning to buy a new home? Then do not take a deduction from an old apartment if it was worth less than 2 million.
• After 2014, the deduction is tied to a person. That is, now you can request a deduction from different real estate objects several times until you receive your 260,000 rubles.
• Tax returns for the last three years. That is, if you bought an apartment in 2015, you can get your taxes back for 2018, 2017 and 2016. The tax will not be refunded for 2015. If the amount of taxes for three years does not reach 260,000 rubles, then next year submit the declaration again, and the state will return the taxes paid.

Example. With a salary of 30,000 rubles a year, you will pay taxes 30,000 × 12 × 0, 13 = 46,800 rubles. This is less than 260,000 rubles, so you will receive the deduction for almost six years. Every year you need to submit a tax return, and each year the tax authorities will return you 46,800 rubles or another amount, depending on how much taxes you paid in a particular year.

Do not be afraid to get confused with paperwork - compensation for this is more than pleasant. Hope the article was helpful. If you have any questions, write in the comments: I will tell you everything I know on the topic. Good luck with deductions, friends!