Having once learned about the possibility of a tax refund, many people collect documents every year and file a 3-NDFL for all expenses from which they can receive a deduction: for new housing, kindergarten, driving school, dental treatment, and so on. It often turns out that a declaration needs to be completed for several deductions at once, and in this case there are several nuances in how such a return is made.

Nuance No. 1. Refund is made in one amount

If you claim several deductions in one year (for example, you receive for your treatment and for your child’s education), both deductions are summed up and transferred in one amount.

Example: In 2014, you underwent treatment and spent 25,000 rubles on it. You also paid 50,000 rubles for your child’s education at a university. Accordingly, you are entitled to a refund of 3,250 for medical services and 6,500 for educational services. The tax office will return these deductions in one amount: 9,750 rubles.

Nuance No. 2. Carrying over balances to the next year is possible only upon receipt of a property deduction

Since the deduction for the purchase of housing is quite large - 260,000 rubles, the state has established the possibility of returning it over several years. That is, if the income tax withheld from you in one year is not enough to return the entire amount of the deduction, you can receive the balance in subsequent periods.

In the case of social deductions (treatment, education, insurance), this option is not available. If the tax that your employer transferred to the budget for you is not enough, you will not be able to transfer the balance to the next year.

Example: In 2014, 13% - 3,500 rubles - were withheld from your salary, and you spent 40,000 rubles on dental treatment. Thus, you could get back 5,200 rubles (40,000 x 13%), but in fact they will transfer 3,500 rubles. Because this is the amount that was transferred to the budget for you by your employer. Balance - 1700 rub. “burns out” and is not carried over to the next year.

Nuance No. 3. First the social deduction is returned, then the property deduction

Since deductions from education and treatment do not carry over to the next year, tax refunds from them are carried out first.

Example: In 2014, an apartment was purchased for 2,000,000 rubles. and paid for treatment in the amount of 58,000 rubles. According to the 2-NDFL certificate, the income tax amounted to 54,600 rubles. This is the amount that the tax office will transfer, including 7,540 rubles. (58,000 x13%) will be a refund for treatment, and 47,060 will be a refund from an apartment. 7,540 + 47,060 = 54,600. Since the balances of the property deduction can be transferred, 212,940 rubles will be returned in the future. (2,000,000 x 13% - 47,060).

How and where to get a tax deduction this year when buying an apartment, house, land or construction? Citizens who purchased or built housing in the past year are interested in information about the property tax deduction, the necessary documents for the tax deduction, where to apply for a tax deduction, whether a tax deduction is possible along with a subsidy.

The procedure for providing a property tax deduction is regulated by Article 220 of the Tax Code of the Russian Federation. In this topic, we will analyze this year's tax deduction and consider all the changes that are worth paying attention to.

Tax deduction for the construction or purchase of a residential building

• expenses for the development of design estimates;
• expenses for the purchase of construction and finishing materials;
• expenses for the purchase of a residential building, including unfinished ones;
• expenses related to construction and finishing works or services; costs of connecting to networks or creating autonomous sources of electricity, water, gas supply and sewerage.

Tax deduction when buying an apartment

Tax deductions may include:

• acquisition of an apartment or rights to an apartment in a building under construction;
• purchase of finishing materials;
• work related to finishing the apartment.

Acceptance for deduction of expenses for the completion and finishing of a purchased apartment or house is possible if the purchase and sale agreement specifies the acquisition of an unfinished house or apartment without finishing.

Tax deduction when purchasing land

How and where to get a tax deduction this year when buying an apartment, house, land or construction? When purchasing land plots provided for individual housing construction, or a share(s) in them, a property tax deduction is provided after the taxpayer receives a certificate of ownership of the house (subclause 2, clause 1, article 220 of the Tax Code of the Russian Federation). those. Receiving a deduction is possible only when purchasing a land plot together with a residential building or after constructing a residential building on the site and obtaining a certificate of ownership.

From January 1, 2014, significant changes to Article 220 of the Tax Code of the Russian Federation come into force. Please note that the new rules for providing property deductions apply only to citizens whose ownership of property arose after December 31, 2013. And the right to a repeated deduction arises only for those who did not use it before 2014.

Required documents to receive a tax deduction:

• Tax return in form 3-NDFL;
• documents confirming ownership of the apartment (house);
• agreement on the acquisition of an apartment (house) or rights to an apartment in a building under construction;
• act of acceptance and transfer of the apartment;
• payment documents confirming the fact of payment of expenses included in the tax deduction (receipts for receipt orders, receipts from the seller of the apartment, sample receipts, bank statements about the transfer of funds to repay the mortgage loan, sales and cash receipts, acts on the purchase of materials and other documents); that is, as a rule, when buying an apartment, you need to take a receipt from the seller about the amount of money transferred to him.
• loan agreement. (if housing was purchased with a mortgage or credit)

additionally:

• agreement on the acquisition of an apartment, share(s) in it or rights to an apartment in a building under construction;
• an act on the transfer of an apartment, share(s) in it to the taxpayer or documents confirming ownership of the apartment or share(s) in it.

Certificate of birth of a child - in the case of purchasing housing as the property of minor children.
after making a positive decision:

Application for property tax deduction

Where to contact:

Option 1

To receive a tax deduction, a package of documents is submitted along with a tax return in Form 3-NDFL to the tax authorities at the place of registration. The tax inspector reviews the declaration within up to 3 months and gives an answer about the possibility of obtaining a tax deduction. If the answer is yes, then you must write a statement indicating the number of the personal bank account to which the deduction amount should be transferred. Within a month, the tax authorities make payment according to the specified application.

Option 2

You can apply for a tax deduction to your employer. The advantage of this method is that you don’t have to wait for the end of the tax period (current year). But in this case, it is necessary to obtain from the tax authority a document confirming the right to a property tax deduction - a notification indicating the name of the employing company, which will not withhold income tax from wages, thus exercising the employee’s right to receive a tax deduction. However, if an employee intends to change his place of work, then it must be borne in mind that the notification is issued by the tax authority for the current tax period (year) only once. That is, after moving to a new job, the remaining income tax for the current year can only be obtained through the tax office. With the beginning of the new year, in order to receive a deduction from a new employer, you must again take a notification from the tax office. Another disadvantage can be considered the fact that the employer will stop withholding tax from the moment it receives a certificate from the tax office, and in order to return the tax for the “lost” period, you will have to submit a declaration and an application for a deduction next year. If a taxpayer is officially employed by several employers, according to the new edition of the tax code, he has the right to receive a deduction from each of them.

Statute of limitations for filing an application for a property tax deduction

The right to receive a property tax deduction has no statute of limitations.

If the apartment was purchased more than 3 years ago, then a deduction can be obtained from income received over the past three years by submitting declarations to the tax office for these periods.

Property tax deduction and subsidy

Property tax deduction does not apply to the costs of construction or acquisition of a residential building, apartment, room or share(s) in them, which are made at the expense of employers or other persons, funds of maternity (family) capital, allocated to ensure the implementation of additional government measures support for families with children through payments provided from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, as well as in cases where the purchase and sale transaction of a residential building, apartment, room or share(s) in them is made between individuals persons who are interdependent.

Now the Tax Code of the Russian Federation does not require taxpayers to simultaneously submit both an act of acceptance and transfer of ownership of an apartment and documents confirming ownership of the apartment (i.e., a certificate of state registration of ownership). Any of these documents is sufficient.

Quite often, the purchase of an apartment in a building under construction is formalized by an investment agreement, according to which the future owner is a co-investor. Until the house is delivered, the construction company will not issue a transfer deed. And until this moment, the taxpayer, accordingly, will not receive documentary grounds for receiving a deduction.

To confirm the amount of interest paid on a mortgage loan, it is necessary to annually obtain from the creditor bank a statement of payments made with their breakdown into the amount of the principal debt and the amount of interest paid. If the mortgage loan was issued in a foreign currency, then when calculating the tax deduction, all loan payments are converted into rubles at the Central Bank exchange rate on the day of payment. According to the new legislation, the limit on the amount of interest from which a deduction can be returned is 3 million rubles.

If the annual salary does not cover the amount of tax deductions due, then they can be transferred to the next year.

The property tax deduction associated with the purchase of housing is provided only once in a lifetime. If the ownership of housing arose after 2013, the taxpayer can receive a repeated deduction in the future if he has not spent the limit of 2 million rubles.

The right to a tax deduction does not arise if the purchase and sale transaction was carried out between interdependent persons - relatives (the concept of “relatives” is interpreted from the point of view of the Family Code of the Russian Federation), co-workers in a “superior-subordinate” relationship, etc. In addition, in the case of refinancing, the borrower loses the right to deduct interest on the new loan, since it is not issued for the purchase of housing, but for the repayment of a previously taken loan.

If mortgaged housing is purchased into the ownership of several persons (for example, spouses), then the amount of the tax deduction is divided between the owners depending on how the housing is registered - in common joint ownership or in shared ownership. If the property is joint, then the tax deduction is given to all owners, by default - in equal shares. You can redistribute the shares of the deduction by applying to the tax authority, to the point that any of the owners can receive the deduction in full for themselves. For example, if one of the spouses has large “white” incomes, and the other spouse has no income (or they are “gray”), then it is advisable to issue a statement that the entire amount of the tax deduction will be received by the spouse with high incomes in order to receive it faster property deduction. At the same time, both spouses are considered to have exercised their right to a tax deduction, and neither of them will be able to use it again in the event of purchasing another apartment or house - this is the position voiced in the regulations of the Ministry of Finance. But practicing lawyers have a different point of view - they believe that a spouse who has transferred his 100% share of the deduction to the other spouse retains the right to deduction, which he can use when purchasing another home. It is likely that such practice exists today, and specific conditions should be clarified with local tax authorities.

If the housing is registered as shared ownership, then each owner must receive the deduction independently and in an amount proportional to his share. For example, if an apartment is registered with ½ share for each spouse, then each of them has the right to a property deduction from ½ the cost of housing (but not more than 1,000,000 rubles) and ½ percent paid on the mortgage loan. You cannot transfer your right to a deduction in the case of shared ownership.

If some share of property is registered in the name of a minor child, then only the child himself will be able to receive a tax deduction from this share upon reaching the age of majority and provided that he receives his own income. For legal relations that arose from January 1, 2014, parents have the right to receive a deduction for children.

In both shared and joint ownership, any of the owners can exercise their right to deduct in the amount of their share, or refrain from doing so, retaining the right of deduction in the event of the acquisition of other real estate.

Tax deduction for mortgage interest

To receive a tax deduction this year for mortgage interest, it is necessary that payment documents be issued to the owner who applies for the deduction. Or the recipient of the tax deduction must issue a power of attorney to the owner who actually makes payments on the mortgage loan. Moreover, the power of attorney must be executed in writing before the money is deposited.

How to correctly calculate the property tax deduction?

Examples of calculating property tax deduction:

Calculation of tax deduction for a mortgage
An apartment worth 4,400,000 rubles is purchased.
Paid through a loan - 2,200,000 rubles.
The loan term is 10 years.
The total amount of interest on the loan is 4,000,000 rubles.
If ownership of the apartment arose before January 1, 2014. The amount for which you can receive a tax deduction is 6,000,000 rubles (2,000,000 rubles is the maximum amount of the cost of housing that can be claimed as a deduction, and 4,000,000 rubles is the full amount of interest).
The amount of tax deduction is 780,000 rubles (13% of 6,000,000 rubles).
At the same time, the amount is 260,000 rubles. (13% of 2,000,000) can be received at a time, regardless of what funds (own or borrowed) the 2,000,000 rubles were paid from, and provided that the borrower’s income during the year provided a sufficient amount of income tax, from which and deduction is made. The amount of deduction from interest can only be received as it is paid to the creditor bank, i.e. within 10 years of lending.

If ownership arose in 2014 or later

In this case, a limit of 3 million rubles will apply. from the amount of interest paid, and the deduction can be returned in a total of 5 million rubles.

How to get 260,000 rubles from the state?

Few people know that every Russian has the right to receive 260,000 rubles from the state once in his life. This right arises if you are buying or have already purchased a home.

The amount is due to any citizen of the Russian Federation who pays income tax and buys real estate for himself or for a minor child.

Exactly how much you can get: 13% of the cost of the apartment (but not more than 2,000,000 rubles). If there are two owners, then everyone can receive a deduction, i.e. if an apartment costs 4,000,000 rubles (50/50 shares), then each owner will receive 260,000 rubles, a total of 520,000 rubles (relevant for apartments purchased after 01/01/2014). If housing costs less than 2,000,000 rubles, then you can “get” the missing amount at the time of your next purchase of real estate.

If the home was purchased with a mortgage, then, in addition to 13% of the cost of the home, you also have the right to receive 13% of the amount of interest paid on the mortgage. That. those who buy real estate with a mortgage have the opportunity to receive more than 260,000 rubles (limit – 3 million rubles).

Documents are submitted to the tax office at the place of permanent registration. This can be done after registration of ownership or - in the case of purchasing an apartment in a building under construction - from the moment of signing the transfer and acceptance certificate.

Tell your friends, let as many people as possible know about the opportunity to receive 260,000 rubles!

54 Novosibirsk region

Date of publication: 03/25/2014

Edition: Website "Novosibirsk News", 03/25/2014, Tatyana Belenkova
Subject: tax deductions
Source:  http://nsknews.info/news/140228

A wide range of tax deductions for the main socially significant expenses of citizens is provided for by Russian tax legislation. But not many of us exercise our right. Often - out of ignorance. How to return the money paid to the budget in the form of tax deductions, the head of the department of taxation of property and income of individuals of the Federal Tax Service of the Novosibirsk Region told the Novosibirsk News correspondent Irina Demidenko.

There are five main tax deductions provided for socially significant expenses incurred by the taxpayer during the tax period: property deduction, deduction for education, deduction for treatment and purchase of medicines, pension deduction and deduction for charitable expenses.

Property deduction

“The property deduction is the most popular and significant in terms of amount. We are talking about housing here. It doesn’t matter whether a person is building housing or purchasing a ready-made one, an apartment, a house or a plot of land purchased for individual construction. After completion of construction and commissioning of the facility, the taxpayer has the right to receive a property tax deduction both in terms of the costs he incurs for the acquisition of land and the costs of building a house,” Irina Demidenko clarified.

There are two ways to receive a property tax deduction. Typically, citizens apply for a deduction from the tax office after the end of the tax period in which the corresponding expenses were incurred.

You must contact the tax office at your place of residence (registration), having with you a package of documents: a personal income tax declaration in form 3-NDFL, title documents for real estate (for example, a certificate of registration of ownership or an apartment acceptance certificate, purchase and sale agreement), a payment document confirming the fact of payment, as well as a certificate in form 2-NDFL for the reporting tax period, which precisely confirms how much personal income tax the person paid in the reporting tax period. The citizen also submits an application to the inspectorate, in which he indicates to which account in the credit institution the returned money should be transferred to him. The tax office conducts a desk audit of the submitted documents, which can last up to three months. As a result, the citizen is returned 13% of the purchase amount, but no more than 13% of two million rubles (that is, a maximum of two hundred and sixty thousand rubles), excluding the tax refunded from the interest paid by the taxpayer for the use of borrowed funds (loan) in the event that the housing purchased through a loan.

The second way to get a tax deduction is at your place of work. To do this, you need to get a notification from the tax office confirming your right to a tax deduction and go to the accounting department with this certificate. Tax will not be deducted from a citizen’s salary until the income reaches the amount spent on purchasing housing (but not more than two million rubles).

“Please note that for loans issued before January 1, 2014, a deduction for interest paid is provided without limitation on the amount, and from January 1, 2014 - in an amount not exceeding 3 million rubles,” added Demidenko.

From January 1, 2014, the procedure for providing property tax deductions has changed significantly: from this year, a taxpayer has the right to receive a property tax deduction in connection with the purchase of housing up to two million rubles in relation to one or more objects (whereas in relation to property acquired before January 1, 2014 year, the deduction was provided only for one object, and if its value was less than two million rubles, then it was impossible to receive a deduction for the remaining amount).

You can use the right to receive a property deduction for the purchase of housing only once in your life. Before January 1, 2014, this meant that the deduction could be obtained for only one object, and from January 1, 2014, this meant that the deduction could be obtained incl. for several objects, but for an amount not exceeding 2 million rubles.

Education deduction

The deduction is provided if a citizen incurs expenses for his own education in educational institutions, as well as for the education of children and wards.

“The deduction does not depend on the form of education when it comes to paying for your own education. In this case, a person has the right to receive a deduction regardless of what kind of education he receives. The age of the taxpayer does not matter, the main thing is that he pays personal income tax to the budget. “Educational process” in this case is a very broad concept. For example, obtaining a driver's license also falls under this concept. One has only to clarify that the amount of deduction for expenses for paying for one’s education is limited to 120 thousand rubles per year,” noted Irina Demidenko.

You can also receive a tax deduction in case of education of your children under the age of 24, wards under the age of 18, former wards under the age of 24 while studying full-time in educational institutions. This deduction has the right to be used by a parent, guardian (trustee), including a former one, in full, but not more than 50 thousand rubles for each child in the total amount of expenses of both parents (guardian or trustee). A deduction can also be obtained for the costs of training a brother (sister) under the age of 24 for full-time study in educational institutions.

“Kindergartens are included in this list, but the documents must clearly indicate that this is not about payment, for example, for food or a swimming pool, but specifically for the educational process. The fact that the institution provides educational services must be confirmed by a license for the educational activity of the organization. The deduction can be received within three years from the date of making the relevant expenses,” summed up Irina Alexandrovna.

Deduction for treatment and medicines

You can get some of your expenses back in three cases. The first is when paying for the costs of your treatment, as well as for the treatment of your immediate family: spouse, parents and children under 18 years of age. To clarify the medical services for which a deduction is provided, you should refer to a special list (Resolution of the Government of the Russian Federation of March 19, 2001 No. 201).

Another deduction can be obtained when paying for medications prescribed by the attending physician for yourself personally or for immediate relatives (spouse, parents, children under 18 years of age). The list of medications can also be found in Decree of the Government of the Russian Federation dated March 19, 2001 No. 201.

“When prescribing medications, you should immediately ask the doctor for a prescription in form 107U. It is also necessary to attach a cash receipt from the pharmacy and a copy of the receipt if the receipt does not contain information about the purchased medications,” recommends Irina Demidenko.

You can also receive a deduction when paying for voluntary health insurance for yourself and your immediate relatives (spouse, parents, children under 18 years of age).

"Pension" deduction

We are talking about deductions for non-state pension provision and voluntary pension insurance, as well as for additional insurance contributions for the funded part of the labor pension.

The pension deduction can be applied to two categories of taxpayers: those who pay pension contributions under a non-state pension agreement concluded with a non-state pension fund; and those who pay insurance premiums under a voluntary pension insurance agreement concluded with an insurance organization. Moreover, you can conclude such agreements and pay contributions under them not only in your favor, but also in favor of your spouse, parents, and children.

The tax office will provide a deduction at the end of the year in which the expenses were incurred; for this, the taxpayer submits a tax return. In addition to the declaration, it is necessary to submit to the tax authority documents confirming actual “pension” expenses: payment documents (these can be receipt orders, payment orders), non-state pension agreements or voluntary pension insurance, documents confirming kinship (if the agreement is concluded in favor of the spouse, parents, children). If, at the taxpayer’s request, a deduction is made from his salary and contributions are transferred to a non-state pension fund or to the funded part of a labor pension, then these social deductions can be obtained immediately from the employer without contacting the tax office.

All of the above social deductions (treatment, training, pensions) are subject to a limit of 120 thousand rubles per year. Additionally, expenses for educating children of 50 thousand rubles per year and expenses for expensive treatment (the list of which is also contained in Decree of the Government of the Russian Federation No. 201 of March 19, 2001), which are not limited in amount, are accepted for deduction.

Charity deduction

A social deduction is provided only if a citizen of the Russian Federation has incurred expenses related to charity for the needs of the following organizations: organizations of science, culture, education, health care, social security; physical education and sports organizations, educational and preschool institutions, specifically for the purpose of physical education of citizens and the maintenance of sports teams; religious organizations, to carry out their statutory activities.

By the way, if parents in schools or kindergartens transfer money in the form of trustee or charitable contributions, then you can get a deduction for them. The main thing is to document the contributions (receipt, invoice, payment order).

The charitable deduction is limited to 25% of your annual income.

“You need to correctly understand that all these deductions are social. Only persons paying personal income tax to the budget at a rate of 13% are entitled to claim a deduction. This means that, being, for example, an individual entrepreneur and paying tax under the simplified taxation system, a single tax on imputed income or a fee for a patent, a person cannot take advantage of these deductions, although he pays taxes,” she clarified Irina Demidenko.

Reference
A tax deduction is the amount by which the tax base is reduced. Tax deductions are determined by law and calculated according to the conditions of application. Currently in the Russian Federation there are 4 types of tax deductions: standard, social, property and professional.

How to apply for a tax deduction? What documents are required for tax deduction? These questions are of interest to citizens who receive income taxed at a rate of 13%. The tax deduction can be applied only after providing the Federal Tax Service or the employer with all the necessary documents. You will learn how to arrange it from the article.

What is a “tax deduction”

A tax deduction is the amount by which the amount of income received (tax base) is reduced. Tax is paid on the difference between the income received and the tax deduction.

The term tax deduction also means the return of a certain part of previously paid personal income tax, for example, in connection with the purchase of real estate, expenses incurred for treatment or education.

Only a citizen who is recognized as a tax resident and is a recipient of income taxed at a rate of 13% can apply for a tax deduction.

Accordingly, citizens who do not have such taxable income should not count on tax deductions, which include:

• Citizens who have only unemployment benefits as income.
• Individual entrepreneurs working under a special tax regime and not having income taxed at a rate of 13%.

The Tax Code of the Russian Federation provides for only 7 types of tax deductions:

1. Standard.
2. Social.
3. Property.
4. Professional.
5. A deduction associated with the transfer to a future period of losses from transactions related to securities and transactions with financial instruments of futures transactions that are traded on the organized market.
6. Deductions related to the carry forward of all losses related to participation in an investment partnership.
7. Investment.

Tax deductions in 2019

A refund of a tax deduction for the purchase or construction of real estate is possible if 2 conditions are simultaneously met:

• If the property was purchased after 01/01/2014
• The applicant had not previously received a tax deduction.

How to get a tax deduction?

1. The property tax deduction is multi-use. This means that you can apply for it not only from one purchased apartment, but also from the acquisition or renovation of other real estate properties, provided that you meet the limit established by law.
2. The tax deduction limit is calculated per person, not per property. The limit is 2 million rubles.

Previously, until 2014, if the price for an apartment was below 2 million rubles, then the remaining portion of the allowable tax deduction was lost. At this time, the remaining deduction amount can be transferred to your next property purchase.

To make it more clear, let's give an example:

I. bought 2 apartments worth 1,300,000 rubles and 2,500,000 rubles. According to the old rules, he could return part of the tax on the basis of a tax deduction, only based on the cost of the first apartment purchased - 1,300,000 rubles.

Now the remainder of the allowable tax deduction in the amount of 700 thousand rubles goes to the 2nd purchase. Thus, I. will receive the right to a tax refund on the full amount of the tax deduction - 2 million rubles.

Spouses A. purchased an apartment worth 6 million rubles. According to the new rules, spouses have the right to use the combined tax deduction limit- 2+2 million rubles, that is, they receive a tax refund on 4 million rubles.

1. The tax deduction limit is also set for interest paid on mortgage lending - 3 million rubles. Previously, there was no such limit at all.

But. It is worth remembering that if you took out a mortgage before 2014, then the tax deduction on interest remains unlimited for you. But if all documents for obtaining a loan were completed after 01/01/2014 - within 3 million rubles.

And one more nuance: even if you purchased several apartments with a mortgage, the tax deduction on interest will still be provided only for one apartment.

Thus, for spouses who are going to purchase housing, and even with a mortgage, the situation is most favorable. For the purchased apartment they will receive a tax deduction of 4 million rubles. (2 million rubles per person) plus a tax deduction of up to 3 million rubles. on the interest they pay on the mortgage. Accordingly, for two people the total amount of tax deduction will be 10 million rubles. - 2+2 for an apartment and 3+3 for interest. They will be able to return up to 1.3 million rubles, that is, 13% of 10 million rubles.

Don't know your rights?

Tax deduction for individuals

There are several types of tax deductions for individuals. The total amount of deductions cannot exceed 120 thousand rubles - the maximum total amount of expenses incurred in the tax period (minus the costs of educating the applicant’s children and expenses for expensive treatment).

We will focus on standard and social tax deductions.

1. The standard deduction is provided for in Article 218 of the Tax Code and is provided in a strictly fixed amount to the following categories of citizens:

• 500 rubles per month for citizens who have various state awards and/or special status, for example Hero of the Russian Federation, Hero of the Soviet Union, etc.
• 1,400 rubles per month for each child, if the parents’ income is up to 280,000 rubles.
• 3000 rubles per month - for the third and subsequent children.
• 3,000 rubles per month is a tax deduction for a disabled minor child or for a disabled child of group 1 or 2 until he reaches the age of 24 years, if he is a full-time student, graduate student, resident, intern, student, etc.
• 3,000 rubles per month constitutes a tax deduction for citizens who suffered radiation sickness or other diseases as a result of the disaster at the Chernobyl nuclear power plant, for disabled people of the Second World War, etc.

2. Persons whose expenses are related to the following areas apply for a social tax deduction:

• Charity- in the amount directed by an individual to charitable purposes in the form of monetary assistance during the year. In this case, the amount of social deduction cannot exceed 25% of the amount of income received in the reporting year.
• Training- in the amount that was paid by the citizen in the tax period for his studies in educational institutions. The deduction also applies to persons who paid for full-time education for children, brothers and sisters (under the age of 24). Citizens who have paid for the full-time education of wards/wards (under the age of 18) and former wards (under the age of 24) can also apply for a deduction. At the same time, the amount of tax deduction for expenses on education of children is 50,000 rubles per year; for your education - no more than 120,000 rubles per year in combination with other social expenses of the taxpayer, in particular with payment for treatment, pension insurance contributions, etc., with the exception of payment for expensive treatment.
• Treatment and/or purchase of medications- in the amount that was paid by the citizen in the tax period for medical services provided by honey. organizations or individual entrepreneurs engaged in medical activities, the taxpayer himself, his parents, children, spouse. The limit of 120,000 rubles established by tax legislation does not apply to receiving a deduction for expensive treatment. That is, the taxpayer has the right to receive a tax deduction in the amount of all expenses for expensive medical care. drugs and treatment.
• Cumulative part of labor pension- in the amount that was paid by the taxpayer in the tax period in the form of additional insurance contributions for the funded part of the labor pension. A small caveat: if additional contributions to the funded part of the pension were paid by the employer, then the social deduction is not provided.
• Non-state pension provision- in the amount of pension contributions paid by the taxpayer during the tax period under an agreement with the pension authority. But in the case of transfer of contributions for non-state pension provision to the relevant insurance company by the employer (by deducting the corresponding amounts from the taxpayer’s salary), a deduction can be provided subject to an application to the employer. The maximum amount of contributions from which the “pension” deduction will be calculated is 120,000 rubles.

What documents are needed for deduction?

The procedure for filing a tax deduction and the package of necessary documents depend on the type of deduction. Let's look at what documents are needed to receive a tax deduction of one type or another.

1. For registration tax deduction for education it is necessary to fill out the 3-NDFL declaration and submit it to the tax office at the place of registration. The following documents are attached to the declaration:

• certificate 2-NDFL;
• tax refund application, which contains account details for transferring funds (See How to write an application for granting (receiving) a tax deduction?);
• agreement with an educational institution;
• license of an educational institution to provide educational services;
• all payment documents according to which you paid for training.

2. In order to issue tax deduction for treatment, you need to submit the following documents along with the 3-NDFL declaration submitted to the tax office:

• tax refund application;
• certificate from work in form 2-NDFL.

If you want to receive a tax refund for payment for medical services provided to you, then you must attach the following documents to your tax return:

• certificate of payment for medical services;
• documents that confirm the amount of expenses you incurred;
• agreement with a medical organization;
• license of a medical organization for the right to carry out medical activities.

If you want to receive a tax refund in the amount of the medicines you purchased, you must prepare the following documents:

• a recipe issued in a special order;
• payment document.

If you apply for a tax deduction for voluntary health insurance, you provide:

• policy or agreement with an insurance company;
• insurance company license;
• payment documents.

3. If you want to issue property deduction When purchasing a home, attach the following documents to the declaration in Form 3-NDFL:

• certificate 2-NDFL;
• tax refund application;
• residential purchase and sale agreement;
• agreement for participation in shared construction of a residential building;
• act of acceptance and transfer;
• certificate of ownership;
• payment documents;

If you purchased housing with the help of a mortgage, then here are the documents needed for a tax deduction in addition to the previous ones:

• loan agreement;
• certificate of interest paid.

After all the documents are attached to the declaration in form 3-NDFL (See How to fill out a declaration (NDFL3) when buying an apartment?), the Federal Tax Service reviews all the papers and makes a decision on granting/refusing to provide a tax deduction.

Tax refund deadline

A tax deduction for personal income tax is provided after the corresponding 3-NDFL declaration, filed at the end of the tax period with the necessary documents attached, is verified.

The tax authority has 3 months to complete the inspection. Refunds are made within a month from the date the tax authority makes a decision on a tax refund.

But there is a second option - when you provide your employer with a statement and notification from the tax office that you have the right to receive a tax deduction. After receiving these documents, the employer will withhold a reduced amount of tax from your salary, taking into account the tax deduction .

That is, the deadline for returning the tax deduction is postponed from the next calendar year (as the Federal Tax Service would do) for the period of filing documents.

But this option is complicated by the fact that you will have to go to the tax office 2 times: the first - to submit documents to receive a notification, the second - to receive a notification, since the Federal Tax Service has the right to review documents within 1 month.

Do not be afraid to contact the Federal Tax Service to receive a refund of the debt. This is not as complicated a procedure as it might seem at first glance. You can ask all the necessary questions directly to the tax office, and you will receive a comprehensive answer to them. Moreover, according to statistics from the Federal Tax Service, the number of citizens applying for a tax deduction is growing every year.

Sections:

What expenses can I get a tax deduction for buying an apartment?

There are four main groups of such costs.

For the purchase of housing

The deduction applies to the purchase of residential houses, apartments, rooms or share(s) in them.

And if the housing was purchased without finishing, then with the help of a deduction you can reimburse the costs of repairs and finishing - both for the cost of finishing materials and for paying for the services of a team of repairmen, as well as for the development of design and estimate documentation for finishing work. But there is one condition: the contract for the purchase and sale of real estate in which these improvements are made must necessarily contain a condition that the property is sold in a state of unfinished construction or without finishing ().

For housing construction

The deduction can also be obtained if the construction of the object has not yet been completed (for example, when participating in shared construction of a house). Please note that in the latter case, in order to receive the deduction, you must have a transfer deed for the apartment or another document on the transfer of the shared construction object by the developer and its acceptance by the participant in the shared construction, signed by the parties. In its absence, even if you have a contract for participation in shared construction and receipts for payment under it, you will not be able to take advantage of the property tax deduction (,).

And in the case of purchasing an apartment under an agreement for participation in shared construction, the rights under which were received by the taxpayer under an agreement on the assignment of rights of claim, to confirm the right to a property tax deduction, the taxpayer submits an agreement on shared construction, an agreement on the assignment of rights of claim to an apartment in a building under construction and an act of transfer apartments to the taxpayer. At the same time, the expenses for purchasing an apartment include expenses incurred by the taxpayer in accordance with the concluded agreement for the assignment of rights of claim under the agreement for participation in shared construction ().

You can also deduct expenses for:

• development of design and estimate documentation;
• purchase of construction and finishing materials;
• construction work or services (completion of a residential building or a share(s) in it that has not been completed) and finishing;
• connecting a house to electricity, water and gas supply and sewerage networks or creating autonomous sources of electricity, water and gas supply and sewerage ().

For mortgage interest

You can compensate the cost of the loan if it is issued for both construction and purchase of housing. In this case, you will need to confirm the fact of payment of interest with payment documents - receipts for receipt orders, bank statements about the transfer of funds from the buyer's account to the seller's account, etc. ().

For the purchase of land

The deduction will be provided to the taxpayer if one of the following circumstances exists: if the house being purchased is located on this land or if the land is provided for individual housing construction.

It should be taken into account that expenses that are accepted for deduction are strictly defined in tax legislation and other expenses are not allowed to be deducted (). Thus, owners of garages and other non-residential real estate will not be able to claim compensation for part of their expenses.

It is important that the property must be located strictly on the territory of Russia (). Thus, a Russian owner of a villa on tropical islands will not be able to take advantage of the deduction when purchasing it.

How much deduction can I get when buying an apartment?

The amount of deductions varies depending on what expenses the taxpayer is claiming for reimbursement:

• for the purchase of real estate or land for housing or intended for its construction: in the amount of actual expenses incurred (), but not more than 2 million rubles. (). Thus, the buyer of an apartment can return no more than 260 thousand rubles on this basis;
• for repayment of mortgage interest: in the amount of expenses actually incurred (), but not more than 3 million rubles. (). Thus, the borrower can return no more than 390 thousand rubles on this basis.

Who can receive a tax refund when buying an apartment?

First of all, current legislation provides for the provision of a tax deduction for the purchase of housing only to the taxpayer. Taxpayers are organizations and individuals who are responsible for paying taxes ().

In addition, as a general rule, individuals must be tax residents of the Russian Federation (). These include citizens who are actually in Russia for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted in the case of short-term (less than six months) trips abroad for treatment, training or work in offshore hydrocarbon fields (). There is no time limit for staying in Russia for government and local government officials sent abroad, as well as for Russian military personnel serving abroad. These persons are recognized as tax residents, even if during the year they did not spend a single day in Russia ().

Also, a separate procedure has been established for recognizing residents of the Republic of Crimea and Sevastopol as tax residents in 2015. For them, 183 days of stay are calculated during the period from March 18 to December 31, 2014 ().

Persons who are not Russian tax residents can also be personal income tax payers, but only if their source of income is located in Russia (). However, as a general rule, they cannot receive a tax deduction ().

In addition, in order to receive a tax deduction, you must have income itself that is taxed. If the taxpayer does not have any income on which he is obliged to pay personal income tax, then he will not be able to receive a tax deduction. This tax applies to income received by tax residents both from Russian sources and from sources outside the Russian Federation, and for non-residents - only from Russian sources ().

It is important that the deduction is provided only to property owners. If you paid for the purchase of an apartment for another person, but did not become the owner of this property, then you will not be given a tax deduction. Just as they will not provide such a deduction to this person. An exception is the case of acquiring housing as the property of one’s children or wards under the age of 18 or constructing residential real estate for them ().

If an apartment was bought by spouses (and according to the rules of family law it became their common joint property), then the question often arises: is each of them entitled to receive a deduction or only the one in whose name the property is registered? The Russian Ministry of Finance has considered that both spouses can claim the deduction, and both husband and wife are entitled to the deduction in full, up to 2 million rubles. At the same time, the co-owner who has not applied for such a deduction retains the right to receive a property tax deduction for another property in full. True, this rule applies only if the documents confirming the emergence of ownership of the object (or the transfer deed - when acquiring rights to a shared construction project) are drawn up after January 1, 2014 ().

For objects purchased before January 1, 2014, a different rule applies: the amount of the deduction is distributed between spouses in accordance with their written application. Let us remind you that you can get a deduction from income for the three years preceding the year of tax filing (). In other words, if a taxpayer applied for a tax deduction for the purchase of housing in 2018, he will be able to receive a deduction from income of previous periods only for 2017, 2016 and 2015. In this case, the moment of purchasing the apartment does not matter, since there are no restrictions on the period of application for deduction ().

However, if the property was registered by the spouses not as joint property, but as common shared ownership, then each spouse must independently confirm the expenses incurred for its acquisition, and it is for the amount of these expenses that he will be provided with a tax deduction ().

Restrictions on receiving a tax deduction when purchasing an apartment

Thus, a tax deduction on this basis can be obtained only once in a lifetime (). However, one-time use implies the full use of the deduction amount, so using a deduction on several real estate properties is not a violation. Only after receiving the full amount of the tax deduction does the taxpayer lose the right to reuse it. For example, if a citizen purchased an apartment worth 1.5 million rubles, then he will be able to claim a deduction again when purchasing the next apartment or, for example, building a house - but for an amount not exceeding 500 thousand rubles. It should be noted that these rules are in effect only from January 1, 2014, so if you used a tax deduction for housing purchased before this date, then it is no longer possible to claim it again, regardless of the size of the previously provided deduction. So, if the taxpayer from our example purchased the first apartment before January 1, 2014, then the remainder of his deduction (500 thousand rubles) would simply “burn out” (,).

It is important that the rule on transferring part of the unused deduction applies only when purchasing or constructing housing. If a citizen wants to claim a deduction for mortgage interest, he can do this only once, even if the deduction amount does not reach 3 million rubles. ( , ).

A tax deduction will not be provided for part of the cost of housing paid at the expense of other persons (in particular, the employer) or maternity capital and in the case of the acquisition of real estate from interdependent persons. The latter include, for example, a spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward ().

Thus, you can receive a tax deduction when purchasing an apartment if the following circumstances exist simultaneously:

• you are a taxpayer, a Russian tax resident and pay personal income tax;
• the acquired or constructed real estate is located in Russia;
• you fully or partially independently paid for the specified objects, or interest on credits (loans) for their acquisition or construction and you are their owner;
• you have not previously received a similar property tax deduction in full (or did not receive it in any amount before January 1, 2014, and in relation to the mortgage interest deduction it is required that you have never received it at all before - regardless of whether before or after January 1, 2014);
• the property was not acquired from related parties.

In what cases is it impossible to obtain a property tax deduction for the purchase of housing?

What documents are needed to obtain a tax deduction for an apartment?

To receive a tax deduction for purchased or constructed residential real estate, the following documents will be required:

• (issued by the employer, if there are several of them, then you can get such a certificate from each of them);
• copies of documents confirming ownership of property (certificate of state registration of ownership, agreement on the acquisition of property or on participation in shared construction, acceptance certificate);
• documents confirming expenses incurred during the purchase or construction (sales and cash receipts, receipts, bank statements, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ();
• documents confirming interest costs for a loan or loan for the purchase of real estate when applying for a deduction on this basis (agreement and repayment schedule for the loan (loan) and payment of interest on it, payment documents confirming the payment of interest);
• application for a tax deduction;
• a copy of the child’s birth certificate (if the property is registered in the name of a minor child);
• a copy of the marriage certificate (if the property is registered as joint property);
• decision of the guardianship and trusteeship authority to establish guardianship or trusteeship (if real estate is acquired by guardians (trustees) for the ownership of their wards under the age of 18);
• confirmation of the right to receive a tax deduction from the Federal Tax Service (if the deduction is received through an employer).

If a deduction is provided for the purchase of land for individual housing construction, there is one caveat. You can receive such a deduction only after completion of construction and registration of rights to the erected house (). Therefore, submitting to the tax office a certificate of ownership of such a plot will not be enough to obtain a tax deduction - you will also need to submit a certificate of ownership of a residential building built on it.

Please note that all documents confirming expenses incurred must be drawn up in the prescribed manner and have all the necessary details, seals and signatures ().