In this article we will learn how to find out the remaining tax deduction. Let's look at the step-by-step algorithm. We will answer common questions.

Persons who bought real estate can get back part of the money spent by applying for a tax deduction. The provisions of the Tax Code of the Russian Federation provide citizens with the right to use the remainder of the property deduction when making the next transaction. Today we will talk about how to find out the remaining tax deduction.

Refund of personal income tax when purchasing a home

Buying real estate is an important and desirable step in the life of every family. But this event is always associated with significant financial expenses. In order to support families who decide to improve their living conditions and acquire their own housing, the state gives citizens the right to return part of the funds spent.

You can receive tax compensation both when purchasing a home with your own funds, and in case of taking out loans. The legislation does not limit sources of financing: a deduction can be obtained both when applying for a bank loan and when receiving a loan from a developer when purchasing a share in a new building in installments. When using this method of purchasing a home, the amount of compensation increases to a maximum of 390 thousand rubles. (deduction of 3 million rubles). Also, the person who entered into the loan agreement has the right to receive a 100% deduction for the amount of accrued interest. That is, in addition to a refund on the cost of housing, you can also receive a full refund of personal income tax on the amount of interest.

Multiple rights to deduction

In current legislative acts one can often find the concepts of one-time and multiple-time deduction rights. It is often not easy for a person uninformed in matters of legislation and taxation to understand these concepts. We will try to explain everything in simple, accessible language.

Let's imagine that you bought an apartment worth 870,330 rubles. (amount less than 2 million). The transaction and ownership rights were completed before 01/01/14. By submitting the necessary documents, you will receive a tax refund of RUB 113,143. (RUB 870,330 * 13%). Next year (after 01/01/14) you bought half of the house at a price of 1,040,502 rubles. Since the first transaction was completed before 01/01/14, you cannot receive a deduction when purchasing part of the house. This rule applies in accordance with the one-time right to deduction. That is, despite the fact that after the first transaction there was a deduction balance of 1,129,670 rubles. (RUB 2,000,000 – RUB 870,330), you cannot receive a refund.

As for the right to multiple use of the deduction, it arises if the first transaction was completed before 01/01/14. For clarity, let's change the above example.
Let's say you bought an apartment after 01/01/14 (cost 870,330 rubles). As in the first case, you received a refund of 113,143 rubles. But, unlike the first example, having bought half a house for 1,040,502 rubles, you can also apply for a deduction and receive a refund of 135,265 rubles. (RUB 1,040,502 * 13%). Thus, based on the results of two transactions, the amount of the used deduction will be 1,910,832 rubles. (870,330 rubles + 1,040,502 rubles) out of a possible 2 million rubles. This means that, having purchased any type of residential real estate for the third time, you have the right to apply for a deduction for the remaining amount of 89,198 rubles. (RUB 2,000,000 – RUB 1,910,832) and receive a refund of RUB 11,592. (RUB 89,198 * 13%).

How to find out the remaining tax deduction: instructions

There are several ways to find out the balance of the tax deduction based on the results of the last transaction: personally contacting the tax office, obtaining information from the declaration form for the previous year, and also by using the Internet resource of the Federal Tax Service. Let's take a closer look at each of the options.

If you have independently calculated the balance of the deduction, but want to check it, then the easiest way is to personally appear at the tax office at your place of residence. (click to expand)

The provisions of the legislative act do not contain a clear algorithm for submitting a request to obtain information about the balance of the deduction, therefore the procedure is carried out in a general manner, in accordance with the requirements of a specific Federal Tax Service body. In all cases, the required document is a passport. Your personal presence is also required. Additionally, Federal Tax Service employees may request that you fill out an application to receive deduction data. The response period is set individually in each fiscal service authority and, as a rule, is 14 calendar days (2 weeks), but should not exceed 30 days.

Method No. 2. Obtaining information from the declaration.

Method number 3. Using the electronic resource of the Federal Tax Service.

Recently, the electronic method of submitting documents for deductions has become increasingly popular. This is not surprising, because this method has obvious advantages:

• in order to send documents, you will only need a few minutes;
• You don’t need to visit the tax office to apply for a deduction;
• immediately when filling out the forms, the system will indicate errors that you can immediately correct;
• You can apply for a deduction at any time convenient for you.

In order to obtain information about the deduction balance via the Internet, follow the following algorithm:

Step 1. Register on the Federal Tax Service website.
If you do not have registration on the Federal Tax Service website, and you submitted the initial tax refund declaration in person (on paper), then you should go to the tax office with your passport and TIN (see →). Based on the documents provided, Federal Tax Service employees will register you in the taxpayer database.

Step 2. Generate an electronic key.
Follow the link https://lkfl.nalog.ru/lk/ and generate the electronic key you need to sign documents and send declarations. To generate a key, follow the link “Profile – Obtaining an EDS certificate” (type of key – “The electronic signature key is stored in the secure system of the Federal Tax Service of Russia”). Next, you need to enter information about yourself (full name, tax identification number, address), and also create an access password.

Step 3. Get information about your deduction balance.

After the digital signature key has been generated and an access password has been created, you can use all the services of your Personal Account. During initial registration, information about the deduction balance can be found using the “Feedback” menu. By clicking on the link, you can write a question to the representative of the Federal Tax Service in free form (“Please provide information about the amount of the balance of the property deduction to receive a personal income tax refund when purchasing an apartment. Please send the deduction amount to the email address ________”).
If you sent the initial declaration through your Personal Account, then you can check the balance of the deduction in the electronic form of the document in the “Personal Tax and Insurance Contributions – Declaration 3-NDFL” tab (page “I”, line 210).

Remaining mortgage deduction

The Tax Code provides for the right of citizens to receive a deduction when applying for a mortgage loan. In addition to the main amount of compensation (in general, up to 260 thousand rubles), you can return personal income tax calculated from the amount of accrued interest. However, as in the situation with deductions for housing purchased with one’s own savings, processing a mortgage return has its own nuances.

They are as follows: (click to expand)

• if you took out a mortgage before 01/01/14, then you can return the tax on the entire amount of accrued interest (the tax deduction is equal to 100% of the interest amount);
• if the loan was received after 01/01/14, then the amount of interest deduction for you is limited to 3 million rubles, that is, you can compensate a maximum of 390 thousand rubles.

The remaining deduction for mortgage loans is determined in accordance with the general procedure. The amount of deduction received from previous transactions is subtracted from the total limit (2 million rubles). When calculating, all deductions received are summed up, including those received when purchasing a home with your own funds. The indicator of the remaining deduction from the cost of housing purchased on credit can be viewed in line 2.10 of sheet “I”.

As for the balance of the deduction for accrued interest, they are displayed in the declaration only if a home was purchased after 01/01/14. If title to real estate is registered earlier than the specified period, then an unlimited right of deduction applies to interest, which means there is no need to calculate the balance. For objects purchased after 01/01/14, the remainder of the deduction is displayed in line 2.11 of sheet “I”. If you did not save the previous declaration, then you can receive the balance amount from the tax office by personally visiting the Federal Tax Service or by submitting a request through your Personal Account on the electronic resource of the fiscal service.

How to find out the remaining tax deduction: questions and answers

Question No. 1. Is it possible to find out the balance of the deduction using electronic calculators that are posted on Internet sites?

Answer: You can calculate the remaining deduction using calculators on various commercial sites. However, complete and reliable information about the deduction can only be provided by a representative of the Federal Tax Service and confirmed by the data of the tax return.

Question No. 2. Are deductions for education and the purchase of housing summed up? How to calculate the balance for a citizen who bought a house during the year and incurred expenses for his daughter’s education?

Answer: Personal income tax refunds for education and for the purchase of housing belong to different categories of deductions, each of which has its own limit. As part of training expenses, a citizen can return no more than 6,500 rubles. during the year (deduction of 50,000 rubles per year for each child). As for the property deduction, its balance is calculated separately, based on the total limit of 2 million rubles. (for all real estate acquired by a citizen during his lifetime).

Question No. 3. During the year, the citizen completed 2 transactions to purchase housing (purchased ½ of a house and a room in a communal apartment). Is it necessary in this case to submit 2 separate declarations and calculate the amount of the remaining deduction for each?

Answer: A person who has made 2 transactions during the year can submit one return for the period indicating the total amount of the deduction and the balance based on the results of 2 transactions.

According to the Constitution, every able-bodied citizen of Russia is obliged to pay taxes. However, there is a way to reduce these costs. The action can be performed using tax deductions.

General information

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Today there are several types of benefits. Deductions can be:

• standard - provided to categories of citizens strictly defined by law (low-income segments of the population, combatants, etc.);
• — part of the funds spent on treatment, training, etc. is being returned;
• in most cases, professionals are issued by people of creative professions;
• for securities - provided in case of losses of the taxpayer related to securities;
• – can be used when purchasing living space.

To determine the return period, you will need to read. You should also know that:

• such a benefit can only be used, but after 2014 this right applies to several real estate properties;
• a tax return for receiving a property deduction is completed in the year following the transaction;
• the possibility of receiving compensation is not affected by the place where the real estate was purchased;
• , with which the deduction is issued, is 2 million rubles (accordingly, the taxpayer cannot claim payment of more than 260 thousand rubles);
• spouses have the opportunity to receive double compensation, provided they comply with all the rules established by law;
• when purchasing living space for an amount below 2 million rubles, a person retains the right to take advantage of the remaining percentage of the deduction when purchasing another property, provided that the right to receive the benefit was not used before 2014.

Who is entitled to a refund?

In order for a citizen to be provided with the described benefit, he must:

• be a citizen of Russia;
• have grounds for receiving a tax deduction;
• have official income and pay personal income tax.

If a person did not have official income at the time of purchasing real estate, the citizen has the right to submit an application asking for a refund after some time.

The following categories of citizens are not eligible for income tax refunds:

• persons who are not residents of the Russian Federation, that is, spend less than six months a year in the country;
• those undergoing fixed-term and contract military service in the army and navy;
• , if their three-year tax period has expired;
• children who have not reached the age of majority, but their parents can do this for them.

How to apply?

In January 2014, the legislation regarding the receipt of tax refunds underwent major changes. The adjustments affected many aspects relating to the process of providing funds, as well as the very concept of deduction.

How long should I wait for a tax deduction?

The main amount of time that a citizen is forced to wait for a decision from the tax authority regarding the registration of benefits is spent on:

• verification and review of documents by the tax service;
• decision of a special commission to provide a refund or refuse to issue funds.

If the decision is positive, a certain amount of time will be spent on transferring funds to the taxpayer’s personal account. Some time may be spent sending documents if necessary.

For purchasing an apartment

When figuring out how long to wait for a refund, a person should know that the tax authorities take approximately 2 to 4 months to consider the application. The exact timing depends on the individual nuances of the current situation.

With a mortgage

If a citizen is interested in how long to wait for a tax deduction when using mortgage lending funds, he should know that in this case he can qualify to receive money from the interest overpaid on the loan. The period for providing benefits will be standard.

After submitting documents

After 3 months from the day the citizen submitted the documents, a desk audit must take place at the tax service, after which the person will be officially notified of the decision made on his issue.

According to the established rules in the Tax Code, the tax inspectorate must check the declaration within three months; this period is calculated from the moment the 3-NDFL declaration is submitted. Then, on the fourth month (during its duration), the deduction amount must be transferred directly to the account of a specific taxpayer

You can check at what stage the declaration is being verified online on the official website of the Tax Service (here), but to do this you need to take your login and password to your personal account from the inspectorate where you are registered.

You can find out when the tax deduction for the purchase of real estate (apartment, room, house) will be transferred on the Tax Service website (FTS) using the Taxpayer Personal Account service.

To find out the login and password required to enter your personal account, you need to get a card from the tax office. To do this, you need a passport and original certificate with TIN.

You can also call the Federal Tax Service and find out by phone; they usually ask for your full name, tax identification number, registration address, and date of filing the application.

Usually, verification of documents takes about three months, then the transfer occurs, but sometimes the transfer takes place faster.

Our tax office says that three months are allotted for checking the 3-NDFL declaration and the documents attached to it, and the fourth month is transferred. Although in practice some people found it faster. And of course, check your account online yourself, to which deductions should be transferred

There will be deadlines for taxes only if you have declared the purchase of real estate, or training, or treatment. This is all taken into account by law. It is best to do this through the tax office; it will take you about 3 months. Your best bet is to use the official tax website where you can find out everything about your accounting



The maximum period for paying a tax deduction for an apartment and other purchased property is 3 calendar months, after this period the money should arrive in your account from the tax service. You can control this process by registering in your personal account on the website of the Russian tax service.

The Tax Code gives the tax inspectorate 3 months to conduct a desk audit of the 3-NDFL declaration from the moment the taxpayer submits it to the Federal Tax Service. During this period, the inspector will check the correctness of filling out the declaration and the documents provided, as well as the existence of the right to receive tax deductions.

When the tax return is verified, within a month the amount of overpaid tax is transferred to the taxpayer’s account specified in the application.

The taxpayer can check the status of the desk audit online on the tax service website in his personal account by going to the tab Income tax FL / 3-NDFL.



On the same page, just below, you can see information on the refund of the tax amount to the taxpayer’s account.

A login and temporary password for your personal account can be obtained from almost any tax office, and not necessarily at your place of registration.

Please note that you can return tax for the purchase of an apartment either through your employer or through the tax service. If you choose the second method, everything will take about 3 months.

When registering through an employer, much also depends on the tax office, so it makes sense to take an interest in the process of completing documents on the official website of the tax office.

Plus, remember that the return of the deduction is a reduction in the salary tax until the 13% that you paid for the apartment is paid.

In accordance with the Tax Code of the Russian Federation, after purchasing residential real estate, citizens can return part of the funds in the form of a property deduction. Individuals who are tax residents of the Russian Federation and pay 13% income tax on their profits can receive the benefit.

Deadlines for tax payments

After submitting the declaration to the inspectorate, many people ask the question: how to find out when the tax deduction for the apartment will be transferred? The deadlines for payments are determined by law and for violation of them, a citizen can demand material compensation from the tax authority.

From the moment of filing the declaration, the government agency is given three months for a desk review of the attached papers. After this period, the inspection is obliged to make a decision on granting a property deduction for the purchase of housing or refuse to provide the benefit. Whatever the decision of the government body, the taxpayer receives a notification.

If the decision is positive, then the individual must provide the inspection with data to transfer the amount in excess of the tax paid. Within the time period established by law (one month), the treasury is obliged to transfer the accrued amount of money to the citizen’s current account. Thus, the maximum time for paying a tax deduction when purchasing an apartment or other real estate is 4 months. If the deadline for tax refund is not met, the taxpayer can write a complaint to a higher authority, which must be considered within one month. For each day of delay, a citizen has the right to demand compensation from the inspectorate as a percentage of the deduction amount.

If the declaration is incorrectly completed or the package of collected papers is incomplete, the inspector has the right to demand an adjusted Form 3 of personal income tax.

How to monitor the progress of a desk audit

By registering in your personal account on the website of the State Tax Service, you can see whether the application for a deduction has been approved, whether the citizen has used a tax deduction before, check at what stage the verification of the tax deduction for the purchase of an apartment is, and so on.

To use the online service, you need to log into your personal account and select the “Individual Income Tax” tab. Next, you need to select “3 personal income tax”. The window that opens will reflect the moment of receipt of the application for property return and the status of its verification. Tracking the processing of the declaration in your personal account is a very convenient procedure that does not require a personal visit to the inspection. When the verification status “Completed” appears, you can count one month from the date of filing the tax refund application to transfer funds to your personal account.

Necessary certificates for property return

To obtain the right to a deduction, the taxpayer must provide the tax office with a complete package of documents.

List of documents for returning tax benefits:

• Application for refund of over-withheld tax. Such a certificate can be downloaded on the website of the State Tax Service or purchased at any inspection office. The certificate contains information about the owner of the property (registration, passport data), address of the property, Taxpayer Identification Number, deduction amount. If a citizen previously received a property return from the purchase of an apartment, then the calculation base will gradually decrease.
• Declaration of form 3 personal income tax. This certificate can be submitted no more than three years from the date of purchase of the property. You can fill out the declaration yourself or seek the help of tax specialists. If the document contains incorrect data, the declaration will be returned to the taxpayer for revision.
• Certificate from the employer, Form 2 Personal Income Tax. It contains data on the income of an individual on which 13% income tax was paid.
• Documents establishing the right of ownership of a property.
• If housing was purchased with shared participation, documents confirming this fact are also required.
• Financial documents: bank statements, checks, bills.
• If part of the cost of the apartment was repaid with the help of maternity capital or other subsidies, you must attach copies of these documents.

Certificate in form 3-NDFL Certificate for maternity capital Certificate of income
Document establishing the right of ownership of a property Application for refund of over-withheld tax Equity participation agreement

Who can take advantage of the property deduction

Not every person can take advantage of the tax benefit; in order to receive it, certain conditions must be met.

To whom can the property deduction be returned:

• Individuals who have official income and pay 13% income tax on it.
• Pensioners can also count on a property deduction.

The following categories of citizens cannot receive a tax refund:

• Individuals who have completed a purchase and sale transaction with a husband or wife, parents, brothers and sisters.
• Citizens who received real estate as a gift or inheritance.
• Taxpayers who filled out the declaration incorrectly or provided an incomplete package of documents.

Procedure for registering a property return

Property benefits can be obtained in two ways: contact the inspectorate at the place of residence, which will then transfer funds to the current account, or write an application for the return of property benefits at the place of service.

Registration of a refund at the tax office:

• Filling out 3 personal income tax.
• Registration of certificate 2 personal income tax at the place of work.
• Collection of necessary documents (certificate of state registration of rights to real estate, extract of their Unified State Register, purchase and sale agreement).

After submitting all the papers, the government agency makes a decision: whether the taxpayer has the right to a refund of overpaid tax or not. Whatever the decision, the citizen receives written notification by registered mail. The desk audit lasts 3 months from the date of receipt of the application from the individual.

Registration of property deduction through the employer

In principle, the procedure for returning a tax benefit through an employer at the initial stage is not much different from the first option. After receiving a notice of the right to a property deduction, the citizen takes it to the employer and does not pay income tax from his income until the end of the year.

Types of property for which a tax deduction can be returned

The legislation defines a list of real estate, upon purchase of which a taxpayer can obtain approval for the return of property benefits:

• Apartments, houses, rooms that were purchased with the taxpayer’s own funds. In case of a shared purchase, an individual can return the overpaid tax only on his part of the property.
• Land plots for development, which have been assigned the status of individual housing construction.
• Plots on which any residential building is already located.

How to calculate property deduction

The legislation determines the maximum amount of the value of a property from which a tax deduction can be obtained - 2 million rubles. If the cost of the purchased housing exceeds this figure, 2 million is still taken as the calculation base.

When purchasing a home with a mortgage, you can also receive compensation from the amount of interest paid to the bank. The maximum amount of mortgage interest to return the property benefit should not exceed 1 million rubles. Thus, the estimated base of mortgage housing for income tax refund is 3 million rubles.

Let's give an example of a standard purchase of an apartment without equity participation by an owner who has an official salary of 40 thousand rubles. Ivanov A.P purchased an apartment for 3.5 million rubles. Since the law establishes a maximum amount for the return of property benefits of 2 million, with a salary of 40,000 per month, A.P. Ivanov can return the overpaid tax of 260,000 rubles. Every month A.P. Ivanov pays 5,200 rubles in income tax. In a year, a citizen can return 62,400 rubles. This means that in subsequent periods A.P. Ivanov will return income tax until he has collected all 260,000 rubles.

Unfortunately, not all citizens know that after purchasing a home, they can return a small part of its cost in the form of a property benefit. To receive it, you must have official earnings, deduct 13% income tax from it, fill out a declaration and take it to the tax office with a package of necessary documents. The desk audit lasts no more than 3 months, after which the treasury transfers the amount of the property deduction to the individual’s current account within a month. If the declaration verification procedure exceeds three months, the taxpayer has the right to demand interest from the inspectorate for each day of delay.

There are situations when you submitted a declaration and after the allotted time are waiting for money to be credited to your account, but the tax office delays the return of the property deduction. We'll tell you why this can happen and how to act in this case.

Why is the tax deduction for the apartment not coming?

The reasons are different. Here are the most common ones:

1. The deadline for checking the declaration has not yet expired. According to the law, it is 3 months (clause 2 of Article 88 of the Tax Code). There is no need to worry before the deadline for completing the verification.
2. You have not filed for a refund, which is provided for in . Without it, the tax office will not transfer the money, even if everything is fine with the declaration. The application can be submitted either together with the declaration, or upon verification. As stated in paragraph 6 of Article 78 of the Tax Code, the deadline for transferring excess tax is 1 month from the date the tax authorities receive the application.
3. The submitted application contains incorrect account details, so the money simply cannot reach you.
4. The inspectors found errors and inconsistencies in the submitted declaration and decided to deny you the deduction. According to the law (clause 3 of Article 88 of the Tax Code), inspection inspectors are required to inform the taxpayer about any violations identified.
5. The inspection violated the deadline for transferring money. We’ll look at what to do in this case below.

How to check your tax refund for purchasing an apartment

The tax office should not notify that the verification of the declaration was completed successfully. But the fact that a positive decision was made on the application for a tax refund is required to be reported (clause 9 of Article 78 of the Tax Code). However, in practice this does not always happen. Therefore, your task is to monitor the progress of the inspection yourself.

How to do this:

• "the old fashioned way"- periodically call your tax office and find out if the audit is completed. The method is not always effective, because you need to call the specific inspector dealing with your declaration;
• visit the tax office in person;
• track your tax refund on home purchases in your Personal Account on the Federal Tax Service website. This method is the simplest, so we will consider it separately below.

What to do if the tax office does not return the property deduction

So, if more than 4 months have passed since filing the declaration and application, and the Federal Tax Service is delaying the payment of the tax deduction for the purchase of an apartment, start taking action:

1. Call the tax office and find out why it’s taking so long for the tax deduction for your apartment to arrive.
2. Write a statement addressed to the head of your inspection and describe the current situation. Indicate when the declaration and application were submitted, and whether you received notification of a positive decision. Be sure to remind us of the tax office’s obligation to pay you a penalty for late payment (clause 10, article 78 of the Tax Code).
3. If the above methods do not work, write a complaint to a higher inspection.

Important!

You can contact the Federal Tax Service directly on the department’s website in the “Electronic Services” tab. But in this case you will have to wait 30 days for a response.

Procedure:

1. Open the full list of services.

2. Select the “Contact the Federal Tax Service” tab.

3. We act like a physical person. face.

4. We indicate the required inspection and state the essence of the claim in the proposed form.

How to find out when the tax deduction for an apartment will be returned through your personal account

You can find out the tax deduction status when purchasing an apartment in your Personal Account. It promptly displays all information. Just a few clicks:

1. Click on the “Life Situations” icon.