Application for a tax deduction when purchasing an apartment: sample 2020

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Published: December 28, 2017

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An application for a tax deduction when purchasing an apartment is a mandatory document that all taxpayers without exception are required to present at the time of applying for the deduction.

• Application form
• Filling procedure and sample
• Submitting an application

Property deduction

Any citizen may have the right to receive it, provided that he has not previously used it in full. A property deduction can be obtained when purchasing real estate, its construction, as well as when spending money on reconstruction and carrying out some other construction work.

All details and conditions can be studied in detail in the Tax Code. This is what Article 220 is dedicated to.

This regulatory legal act for 2020 sets a limit on the amount within which each person can take advantage of the property deduction. The limit is set as follows:

• no more than 13% of 2 million rubles of the cost of housing, which is 260 thousand;
• no more than 13% of 1 million rubles of mortgage interest overpaid to the bank, which is 130 thousand.

Thus, in the totality, a person has the right to receive 390 thousand rubles in the form of unpaid personal income tax. This right is valid for 3 years from the date of expenditure. A prerequisite is that the person must have taxable income from which the deduction amount can be compensated.

• return previously paid tax through the Federal Tax Service;
• not pay current taxes by providing notice to the employer of the existence of such a right.

Depending on the chosen method, the type of application submitted for property deduction will also depend. You can get more detailed information about the deduction itself by watching this video.

Application for property deduction: sample, form and instructions for filling out

Under certain conditions, Russian citizens can temporarily reduce their tax burden. To do this, they must apply for a tax deduction. It allows you to reduce the taxable amount of income of individuals by the amount of this deduction.

This is important to know: How to sell an apartment without involving intermediaries - step-by-step instructions

Several years ago, my husband and I purchased an apartment. And after that we had the right to receive a property deduction. To exercise your right, you must submit an application to the tax authorities with the required package of documents. And in this article I will tell you how to correctly draw up an application to receive this type of deduction.

Tax refund through the tax office

After this, you can begin filling out the saved blank application form. It will consist of 3 pages. Before starting registration, take a 2-NDFL certificate received from your employer for the period for which you will be refunding the tax. We will need to take some information from it.

Let's start filling out the application in order from the first page:

1. At the top we indicate “TIN”. We are looking for these 11 numbers at the top of the 2-NDFL certificate, where information about you as a taxpayer is indicated.
2. If you have never submitted such a document this year, then the “Application Number” will be “ 1 ”.
3. “Tax authority code” can be found on the Federal Tax Service website. But you can also simply rewrite the first 4 digits from the TIN, since they are the code of the tax authority where you are registered.
4. Below we write down our full name .
5. You have the right to refund the tax paid on the basis of Article 78 of the Tax Code , so we write down this number.
6. We also put “1 ” in the lower squares, which implies a refund of overpaid tax.
7. When filling out the 3-NDFL declaration, you will definitely calculate the amount of deduction that you are entitled to return. Therefore, in the “Amount of tax” we enter the previously calculated amount.
8. Next, you need to indicate for which “billing period” this calculation was made. We write the year for which it is calculated.
9. Further in the 2-NDFL certificate we find “OKTMO Code” , it is set individually for each tax authority.
10. This type of application consists of 3 pages. Therefore, in the line “Number of pages” we put “ 3 ”.
11. When you have prepared the entire package of required documents, you will know their total number. You must enter it in the line “Number of applications” .
12. As a standard, at the end of each application we put our signature, transcript, and date .

1. We indicate your “TIN” again .
2. In the line “ Last name ” we write it in full, and in the lines “ first name”, “patronymic” we write only the initials.
3. After this, we must write the details of our card or bank account, where the tax authorities will have to transfer the funds. If you have a card, you can view its details through your personal account, or request it at any bank branch. You can only indicate your own account. First we write “ bank name” .
4. “Account name” will always be current.
5. Then fill in the order “BIK”, “Correspondent account”, “account number” .
6. In the “Account number” , select the number “1”, it will mean that these are your details as a taxpayer, and not another person.
7. The full name must match those indicated in the account details.
8. Next, we must indicate the document with which you will confirm your identity when submitting documents to the tax authorities. Usually a passport is used for this. If for some reason it is missing, then you can use another document established by Russian legislation. Therefore, in the “Passport data” we rewrite the document details.
9. And in the line “Document type code” we indicate the code corresponding to this document. The passport has code 21 .

After this, we go to the last page, where we enter the full name in the same way as the previous sheet. address here , where, if necessary, correspondence should be sent.

You also need to know that each spouse has the right to receive such a deduction if the property was acquired during marriage. For example, my husband and I filed tax refund documents together to get back the full amount of tax due to us. Although according to documents I am not the owner. To do this, you need to fill out an additional application for the distribution of deductions between spouses. You can see the procedure for completing it here.

form

The application for tax deduction is submitted on three sheets. Applications can be found here. Please note that at the end of the last sheet of the form there are official comments on how to fill it out. Before sending the form to the tax office, check that you have filled out all the necessary data correctly and have not left any blank fields.

What is indicated in the application

To receive a tax deduction, you must provide the following information:

• Your full name and passport details;
• Your contact details;
• Tax department code and full name of the responsible person;
• Grounds for providing a deduction - write “Article 78 of the Tax Code of the Russian Federation”;
• Tax amount to be refunded;
• Taxation period;
• Your TIN and bank account details for refunding the deduction;
• Date and your signature;
• Number of sheets of the application and attachments to it.

Please note that the form has special spaces for filling out by a tax inspector. There is no need to write anything in these places.

Application for notification

This document is free form. But I recommend filling it out in a ready-made sample, since we will only have to change information about ourselves. Therefore, first, let's save ourselves a sample using this link . But if you wish, you can fill it out on a blank sheet of paper.

1. First, we write down the full name of the Federal Tax Service where we are registered. This is where we should submit our documents. You can check the name on the official website of the Federal Tax Service. This information is also written in the TIN certificate.
2. Then we write down all the information about ourselves. This includes: full name, tax identification number, date of birth.
3. Be sure to indicate your passport information so that you are not confused with your namesake.
4. We immediately write down the registration address and telephone number . The tax authorities will contact you through these contacts if necessary.
5. Be sure to enter the title of the document in the center of the sheet. We write that this is not just a statement, but we decipher its essence, that you need confirmation of the right to a property deduction.
6. In the body of the application we write why you have this right, what amount of deduction and for what period you expect to receive it. We indicate the amount without kopecks in the form of numbers and write it in words.
7. Next, we write down information about the employer from whom you plan to receive income. Here you need to indicate its legal name, INN, KPP. And also the official address.
8. Mandatory documents confirming this right will be attached to the application, so we write down the entire list of documents .
9. At the end we put the date, signature, transcript .

Once all papers have been submitted, tax officials must review them within 30 days and provide written notice. Further, on the basis of it, we will demand the money due to us from the employer.

Delivery deadlines

You can apply for a property deduction at work already in the year of purchase of the property. To do this, you must submit a declaration, a certificate f. 2-NDFL and other documents proving expenses made for the purchase and renovation of the apartment.

Under such circumstances, there is no need to submit a separate application for notification of the right to a property deduction. Information f. 3-NDFL is equated to it by the fiscal authorities.

The period for consideration of a property declaration for a preferential deduction is limited by law to three months. If there is a positive decision, the Federal Tax Service will issue a notice confirming the right to property tax deductions.

Tax deduction: general information

Persons who work on an official basis and are residents of Russia, paying personal income tax, have the right to claim a deduction from the following expenses:

• purchase of housing;
• purchasing a plot of land and building a house on it;
• taking out square meters for a mortgage.

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Musikhin Viktor Stanislavovich

Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.

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The maximum benefit amount reaches 2 million rubles. Previously, the privilege could only be applied to one object, but since 2014 new regulations have been in force, according to which the deduction applies to several objects. Therefore, if you have not realized the full benefit, the balance is allowed to be used later.

There is an option to take the privilege in case of purchasing square meters on credit. This can be done only once, but the maximum amount here has been increased to 3 million rubles. In addition, when purchasing an unfinished construction project, it is possible to take advantage of the funds spent on repairs and finishing of the building.

However, there are circumstances under which the taxpayer will receive a refusal. These include:

• purchase of square meters at the expense of maternal capital or other subsidies from the state;
• housing was purchased from a family member or relative.

If spouses purchase an apartment, they should draw up an application where it is important to determine how the deduction will be distributed between them. If this is not done, the benefit will be provided to them in equal parts. When the property is in shared ownership, the privilege is divided in proportion to the shares of the owners.

It is also important to say that if a minor owns the property, the parents have the right to receive a deduction for it. However, this fact does not prevent a citizen from exercising a similar right in the future.

If you don’t want to wait, you can carry out the entire procedure through the employer. In any case, you will need to write an application and attach relevant materials to it.

First page

When you receive funds when deducting, on the first page you write the TIN, the number of the paper you are submitting (since now you can exercise the privilege several times a year), as well as the code of the tax office itself. Next, fill in the column “payer status” and the grounds for obtaining the benefit.

On the same sheet, enter the amount of the refund and the tax period for which the deduction is taken.

At the end of the page they write the amount of documentation that is attached to the application, as well as the applicant’s personal data.

When will personal income tax be returned when buying an apartment?

Tax deduction is the amount by which the personal income tax tax base is reduced before calculating the tax amount. This will reduce the tax amount and increase the actual income received. Purchasing residential real estate is one event that provides this opportunity. The cost of the apartment is subtracted from the citizen’s total income, after which personal income tax is calculated.

1. Through the employer. O is formed immediately after the purchase of real estate. The buyer's employer will stop deducting personal income tax from the salary until the deduction amount is exhausted.
2. Through the tax office. Issued only after the end of the calendar year in which the purchase was made. In this case, it turns out that the tax was paid in excess and must be returned from the budget. You will receive the entire amount immediately, but you will have to wait up to six months from the date of submitting documents, including an application for a tax deduction when purchasing an apartment.

How to return

To get a refund of overpaid tax, you must:

1. Obtain a 2-NDFL certificate from the accounting department at your place of work.
2. Collect the necessary documents.
3. Based on the documents, fill out the 3-NDFL declaration.
4. Fill out a tax refund application.
5. Submit the entire package of documents to the Federal Tax Service at your place of residence online through the taxpayer’s account on the Federal Tax Service website, where a convenient online service for filling out the declaration is also organized.
6. Wait for a decision to be made on the desk audit of the submitted documents and payment of the tax. The verification will take no more than three months, the payment will take up to three months from the end of the verification.

How to fill out a return application

Personal income tax refunds are made on the basis of an application filled out in any form. You can also use the form “Application for the return of the amount of overpaid (collected, subject to reimbursement) tax (fee, penalty, fine)”, approved by Order of the Federal Tax Service of Russia dated March 3, 2015 No. ММВ-7-8 / [email protected]

Fill out the form by hand or on the computer. Write legibly in capital block letters. Use dark blue or black paste. Be careful, you cannot cross out or cover up a mistake. Documents with corrections will not be accepted.

The table explains how to fill out the fields.

An application for a tax refund must be drawn up in the form approved by Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] (as amended on November 30, 2018). This form is mandatory for all tax inspectorates in Russia.

The tax must be returned to you within one month from the date of receipt of your application. If the tax inspectorate misses this deadline, they are required to pay interest (penalties) for each day the return is late. Interest is calculated based on the refinancing rate of the Bank of Russia (key or discount rate) for each calendar day of delay in repayment. For more information about tax refund deadlines, see the link.

ExampleThe amount of tax to be refunded is RUB 150,000. Delay in return is 48 calendar days. The refinancing rate that was in effect on the days when the tax return was overdue is 11% per annum.

Amount of interest that the inspection is obliged to pay: RUB 150,000. x 11%: 365 days. x 48 days = 2169 rub. 86 kop.———————————

All pages of the tax refund application can be completed as shown below.

What documents are needed

The package of documents for obtaining benefits in connection with the purchase of real estate consists of:

• applications for tax deductions when purchasing an apartment;
• declaration 3-NDFL;
• 2-NDFL certificates;
• apartment purchase and sale agreement registered in Rosreestr;
• extracts from the Unified State Register for the apartment;
• certificates of ownership if the apartment was purchased before 2016;
• a document confirming the completion of the payment, for example, a receipt from the seller for receiving the money;
• marriage certificate, if the applicant is a member of it, and a written statement from the spouses on the distribution of the tax deduction among themselves.

How to apply for a personal income tax deduction for the purchase of an apartment

Home buyers who received a certificate of ownership in 2020 or earlier can apply for a property deduction in 2020. You cannot receive a tax deduction before the year of acquiring the right to an apartment ends.

To get a refund of the tax paid, you must fill out and submit a 3-NDFL declaration with the following documents attached:

• 2-NDFL certificates for each place of work for the reporting year,
• copies of contracts - purchase and sale of an apartment, mortgage loan,
• a copy of the certificate of ownership,
• certificate from the bank confirming payment of interest on the mortgage,
• payment documents confirming the purchase.

This is important to know: List of documents for obtaining a tax deduction when buying an apartment

If an individual calculated the amount of tax to be refunded independently, an application for a personal income tax refund when purchasing an apartment can be attached immediately when submitting the 3-personal income tax return. Or you can submit it after the tax authorities approve the right to a property deduction.

The deadline for submitting a declaration, documents and an application for personal income tax when purchasing an apartment depends on whether the taxpayer is required to report on his last year’s income, or only claims a property deduction. In the first case, the entire package must be submitted no later than April 30 (in 2020 - May 2, due to holidays and weekends), and in the second - on any day of the year following the reporting one.

Having received the declaration and documents, inspectors conduct a desk check on them for up to 3 months (Clause 2 of Article 88 of the Tax Code of the Russian Federation). During the “camera session,” it becomes clear whether 3-NDFL is filled out correctly, whether all documents are attached, how correctly the tax is calculated and tax rates are applied, and whether the right to receive a deduction is justified. If there are errors, you will have to submit the declaration again. If everything is correct and the tax office gives the go-ahead for the deduction, an overpayment is generated for personal income tax, which is returned to the individual upon his application (clause 6 of article 78 of the Tax Code of the Russian Federation).

Personal income tax refund mechanism with the right to deduction

The state exempts from tax the part of a citizen’s income that he allocated to his socially significant expenses: buying a home, maintaining health, studying, etc. Income or part of it that a citizen received in the process of a major transaction can also be exempt from personal income tax. For example, when selling an apartment or car.

In all these cases, the right to a so-called tax deduction arises.

1. Only income subject to personal income tax at a rate of 13% can be reduced through deductions.
2. Tax can be returned from the budget only if it has already been transferred there to those who pay the income (for example, by the employer).

When they write

A personal income tax deduction is an excellent opportunity to receive a refund of part of the income tax paid from the state. This is a legal scheme - this is how the state encourages citizens to take certain actions and actions that it considers useful: having children, paid treatment, buying housing with their own funds, and so on.

Tax legislation defines the following types of benefits:

• standard (Article 218 of the Tax Code of the Russian Federation), among which the most common is for children;
• social (Article 219 of the Tax Code of the Russian Federation), including compensation for expenses for treatment, training, voluntary pension insurance and life insurance;
• property (Article 220 of the Tax Code of the Russian Federation), associated with a decrease in taxable income when purchasing or selling property;
• professional (Article 221 of the Tax Code of the Russian Federation) - if there is income from private practice or entrepreneurial activity;
• investment (Article 219.1 of the Tax Code of the Russian Federation) - deductions for participation in the activities of investment funds and the turnover of securities.

This is important to know: How to transfer ownership of an apartment without taxes

Depending on which deduction you are applying for, you will need different application forms. That is, in each of these situations, the tax deduction application in 2020 is slightly different. Below you will find forms for the most common situations: benefits for property, for children and for medical treatment. At the end of the text, forms are available for free download. The next steps are simple. Fill out the documents on your computer and print them. Or print and fill out by hand. Whichever option you use, remember: the applicant must sign in person.

Common mistakes

Error: A citizen who bought an apartment submits documents to the Federal Tax Service to obtain a tax deduction in the same year.

Comment: You can apply for a tax deduction to the tax service only in the next year (tax period) after purchasing an apartment.

Error: A citizen who was unable to receive a tax deduction for the purchase of an apartment in full within one year did not apply for a new tax deduction the following year.

Comment: If a worker is entitled to a deduction in the amount of 13% of the amount of 2 million rubles (the maximum possible amount), he has the right to receive the deduction for one year, and then issue a new deduction until he returns the money in full.

Sample application

When considering the above sample, we note the following:

1. Information under category “1” is entered if available.
2. The information marked “2” corresponds to the passport data.
3. The fields under category “3” must contain data that corresponds to the year for which the declaration is being prepared.
4. Under category “4” data are indicated that correspond to the information from the declaration.
5. Fields numbered “5” are required.

Taking into account the above features, you should fill out the above form.

application for a personal income tax refund when purchasing an apartment in .doc format (Word)

When registering, you must provide the following information:

1. Full name of the applicant.
2. TIN number.
3. Residence address.
4. Name of inspection.
5. Passport details.
6. Contact number.

The general rules include that all information entered must be easy to read. However, using a printed font in this case is not recommended. The document must be completed by the taxpayer who applies on the issue under consideration.

It is important to note that all information provided in the application must correspond to reality. All information is verified.

Additional documents

In order for your application to be considered and the Tax Office to make a positive decision, you must attach a package of necessary documents to your application. The list will vary depending on the type of property and how it was acquired, but generally the following documents are needed:

• Declaration 3-NDFL;
• Certificate of employment 2-NDFL, original;
• Real estate purchase and sale agreement;
• Agreement on shared participation in construction;
• Certificate of acceptance and transfer of real estate;
• A copy of the certificate of transfer of ownership;
• A copy of the receipt from the seller confirming receipt of money;
• A copy of the mortgage loan agreement;
• A copy of the payment repayment schedule;
• Receipts for payment of mortgage payments;
• A document from the bank confirming regular payments.
• Permission to build a house (if a private house was built);
• Checks and receipts for construction materials (if a private house was built)

To provide a deduction, all documents must be drawn up correctly and contain no errors. Try to attach as many documents as possible to your application.