What sheets to fill out when selling a house and land 3 personal income tax ⋆ Citize

Documents required for deduction when purchasing a plot of land with a house

Tax liabilities upon alienation of real estate are calculated as the difference between the costs of its acquisition and the amount of proceeds from the sale.
For example, in order to correctly calculate income and pay tax on the sale of land, the purchase price must be subtracted from the proceeds.

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Since the fate of a residential building and a plot of land are inextricably linked, they are subject to alienation as part of a single transaction.

Since these objects are independent real estate units, the sale will be carried out taking into account the following nuances:

the law allows for the execution of a single agreement for the sale of a house and land, however, from the total amount of the transaction, it is necessary to separate out in the agreement the cost of the allotment and the residential building;
it is allowed to draw up independent contracts for the sale of a house and land, however, they must be submitted simultaneously to the registration procedure;
The obligation to calculate and pay the amount of tax on the sale of a house with a land plot arises for the seller from the moment the transaction is registered with the Rosreestr service.

A person who, in the previous year, sold a house with a land plot under a purchase and sale agreement is obliged to report on the income received by April 30.

To do this, the following forms and forms are sent to the territorial inspection of the Federal Tax Service:

declaration form 3-NDFL, recording the amount of income and the amount of personal income tax on sales;
the applicant's general passport;
TIN certificate;
purchase and sale agreements for a house and a plot of land or a single transaction agreement;
an application for a deduction regulated by the Tax Code of the Russian Federation (this document is submitted only if the applicant has the right to a deduction).

These documents are submitted in person to the Federal Tax Service or through a representative by proxy.

I have sold or am about to sell a plot of land

Full name of the representative, as well as a document confirming the authority of the representative. Filling out personal income tax-3 page 2: On this sheet information about the individual taxpayer is filled out:

surname, initials;
date and place of birth (name of locality according to the birth certificate);
information about citizenship;
country code “643” for the Russian Federation;
passport data (passport code “21”);
place of residence in the Russian Federation according to supporting documents (passport or document confirming registration), please note that for residents of Moscow and St. Petersburg, the lines “city” and “district” do not need to be filled in;
for stateless persons and foreign citizens, the place of residence outside the Russian Federation is indicated at the bottom of the page.

Filling out Sheet A 3-NDFL: Before filling out sections 1 and 6 of the 3-NDFL declaration, let’s enter the data into Sheet A.

Attention When completing a purchase and sale transaction, many sellers try to document the amount of their own profit. This way they pay less tax.

This is not beneficial for the buyer if in the future he plans to register the property with the tax service and receive a deduction (it will also be in a smaller volume). Regulatory framework According to Article 220 of the Tax Code, the owner receives profit from the sale of real estate.

From this income, he is obliged to transfer 13% of the entire tax amount to the state. Calculation of the amount of payment falls on the shoulders of the individual.

When you bought real estate for less than 1 million rubles, select code “901” - sale of property owned for less than 3 years (within 1,000,000 rubles)
In the “amount of income” and “amount of deduction” fields we enter the sales amount from the apartment purchase and sale agreement (900 thousand in our case)
From it we take the month of sale (9, or September for us)
Click “Yes” and our income statement is ready. The tax here is 0 rubles

An example of filling out 3-NDFL when selling real estate more than 1,000,000 rubles in the program: (The example shows the case of selling a house for 2.1 million, with the condition that it was previously purchased for 2 million.

rubles and the owner has kept documents confirming expenses)

Select plus in the income field.

Accordingly, each of them must fill out a declaration in which he indicates only half of the amount for which the property was sold. The maximum tax deduction on the sale of a share will be one million times the share.

For example, if you own ½ share, the tax deduction will be 500 thousand rubles, but if the revenue decreases when calculating the tax, then only half of all expenses are taken into account.

The deduction is distributed if shares in the right of shared ownership have been sold.

If the shares of real estate were distributed in the form of allocations in kind, then each seller applies a deduction in the amount of one million rubles.

It is important to keep in mind that, based on subparagraph 2 of paragraph 1 of Article 220 of the Code, the maximum amount of property tax deduction for income from the sale of an apartment that was owned by the taxpayer for less than 3 years is 1,000,000 rubles.

That is, having received an amount of 2,500,000 rubles for the sold apartment, N.M.

Livanova has the right to claim a property tax deduction in the amount of no more than 1,000,000 rubles. The amount of calculated tax was 195,000 rubles. (RUB 1,500,000

x 13%), there was no tax withholding - 0 rub. The received data on Sheet A will then go to Section 2. SHEET D2 To calculate the property tax deduction for income from the sale of an apartment that was owned by the taxpayer for less than three years, N.M. Livanova fills out the first section of Sheet D2 (see.

It requires filling out a number of sheets, the specified sequence of which is recommended to be followed:

The main page is the title page.
Sheet D2.
Leaf A.
First section.

It is important to immediately mention that the general order of the Federal Tax Service No. ММВ-7-11/671 does not regulate the filling out procedure for citizens of retirement age.

By law, they are required to draw up a declaration and subsequently submit it in general form (when a pensioner is considered the owner of a specific property for less than 3 years).

No additional exceptions or concessions were introduced for them. It also does not take into account whether an elderly person works or not.

In some cases, the transaction involves the sale of a share of the property. In such a situation, the declaration is drawn up taking into account a number of nuances: we are talking about lines 030 and 040 in Sheet D2.

They reflect the sale of shares, not the entire part of the property.

The citizen independently makes deductions and submits documentation using one of the permitted methods. After declaring the right to a deduction, a person receives a verdict from the tax service only 3 months after the end of the chamber audit.

All points regarding the rules for filling out and submitting a reporting declaration are specified in the articles of the Tax Code (Articles 217-221). 3-NDFL when selling an apartment A declaration when selling an apartment is submitted by an individual in any of these situations.

Less than 3 years When the owner has owned the property for less than 3 years, after the sale he acts according to the following algorithm:

Fills out a declaration and submits it, drawn up in accordance with all the rules of form 3-NDFL, to the tax authority.

The declaration is a fairly voluminous document containing 23 sheets to fill out: a title page indicating information about the taxpayer on 2 sheets and 21 sheets for indicating information about income and calculating personal income tax.

Don’t be alarmed in advance; when selling an apartment to an individual, not everything needs to be filled out. When selling real estate, only 6 sheets are filled out: title page (page 1 and page 2), Section 1 (page 3), Section 6 (page 8), sheet A and sheet E.

We’ll start filling out 3-NDFL with the title page, then move on to sheets A and E, after which Section 1 and Section 6. Title page of the personal income tax declaration (form 3-NDFL) Completed title page of the 3-NDFL declaration Filling out personal income tax -3 pages

We suggest you read: Is the army included in the general length of service and under what conditions{q}

1: Correction number: when submitting for the first time we put “0—”, when making corrections for the first time – “1—”, for subsequent changes to the declaration we put “2—”, “3—”, etc.

The “Place of Birth” field is filled in in accordance with the identity document. In our example, Moscow. The fields under the heading “Information about the identity document” are filled in on the basis of the corresponding document.

In this case, the “Document Type Code” is selected from the document codes directory, which is Appendix No. 2 to the procedure for filling out 3-NDFL. The passport of a citizen of the Russian Federation has a code - 21.

The paragraph “Taxpayer Status” indicates the status of an individual taxpayer.

However, you can make a personal calculation by checking the information received to ensure that your return is completed correctly. For example, you sold a house at a price of 500 thousand rubles, a plot of land at a price of 300 thousand.

rubles In fact, you can take advantage of the million ruble deduction and not pay tax, since you did not receive any actual profit. You can also provide documentation of expenses.

For example, you purchased a house for 500 thousand rubles, and a plot for 220 thousand rubles. Accordingly, the amount of your profit in this case was only 80 thousand rubles.

And it is from this amount that you should calculate the tax.

Declaration for return of income tax

Advice from lawyers:

1. Please, I submitted a tax return for an income tax refund, the verification took place, how long will it take for the payment to arrive in the account, thank you.

1.1. Verification of documents for income tax refund lasts two months, after verification, payment is made within one month.

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1.2. Hello! If the declaration is filled out correctly, then the payment should arrive within a month. I wish you good luck and all the best!

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1.3. Good afternoon According to the law, the money can arrive within one month, in practice it usually happens a little faster, 2-3 weeks.

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1.4. Good day! After verification, payment is made within 1 month. All the best, I wish you good luck and all the best!

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1.5. Hello. Three months for a desk audit from the date of filing the declaration and a month for its payment. Thank you for visiting our site.

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2. I want to sell an apartment in January 2020, can I submit a return for income tax refund for 2020 from the purchase of an apartment, the purchase and sale agreement is more than 3 years old? Thank you.

2.1. Yes, you can do this on the basis of Art. 220 of the Tax Code of the Russian Federation. You can use a tax deduction. It is your right.

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2.2. You can submit a declaration regardless of the availability of an apartment, i.e. and after its sale. Good luck and all the best to you.

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2.3. Good day. Yes, you can apply for a property deduction within three years from the date of purchase - GOOD LUCK to you.

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2.4. Good afternoon No, if 3 years have already passed, a refund is not possible. Good luck and all the best, thank you for visiting our website!

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3. I bought a house in the summer of 16, at that moment I was not working. I have the right to file an income tax return. I have been working since August 16.

3.1. Hello. Of course you can file a tax return. But only it will be for the period from August to December upon provision of a certificate of 2 personal income tax and documents for the house.

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3.2. Hello! Yes, you have the right. But you will receive a refund no more than the amount of income tax you paid for this period.

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3.3. Good day! If your income for 2020 was subject to income tax, you can return it. The amount of personal income tax withheld from you may not be enough to refund you the tax in full. Therefore, you can submit documents for a deduction every year at the end of the year until you receive the deduction in full. Good luck and all the best to you!

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4. Can I file a tax refund now if my home was purchased in 1997?

4.1. Hello! No, unfortunately.

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4.2. Hello! You can’t file, the Tax Code is no longer in effect by 1997.

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4.3. No, of course, there was no tax code then.

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5. The following situation. In April 2011, we purchased a small family (registered as a share in apartment 240/625) for 700,000 rubles, while the services of a realtor amounted to 15,000 rubles. In March 2014, this small family was sold for 860,000 rubles. After buying a small family, I filed a return for an income tax refund with 700,000. I received the entire amount of 91,000. How much do I have to pay tax on? Thank you in advance.

5.1. In this case, no tax is paid.

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5.2. Hello! If you sold an apartment (house) or a share in an apartment that was in your ownership for less than 3 years, you will need to pay tax at a rate of 13% of the transaction price. (Article 220 of the Tax Code of the Russian Federation). The personal income tax declaration must be submitted to the Federal Tax Service at the place of residence no later than April 30 of the year following the year in which this income was received (clause 3 of Article 228 of the Tax Code of the Russian Federation). The amount of tax that you indicated in your tax return will need to be paid no later than July 15 of the year following the year you received income (clause 4 of Article 228 of the Tax Code of the Russian Federation).

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5.3. You don't have to pay it at all. You can use the deduction of 1 million (Article 220 of the Tax Code of the Russian Federation)

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6. In 2001, an apartment was purchased. In 2003, an income tax return was filed, and they were refunded for 1 year (at that time they were refunding for three years). Afterwards the apartment was sold and declarations were not submitted because... The tax inspector said that there is no apartment, no tax refund. Can I now count on an income tax refund from the purchase of housing worth more than 2 million rubles? And if so, at what cost?

6.1. Can I now count on an income tax refund from the purchase of housing worth more than 2 million rubles? - no you can’t, you used your right to a tax deduction.

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6.2. No you can not.

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6.3. Alas, you can’t anymore.

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7. Submitted an income tax return. Four months have passed and the money has not been transferred. What to do in this case?

7.1. The period of the desk audit is 3 months, another 1 month is provided by the Federal Tax Service to transfer the deduction. If you submitted an application with a declaration indicating the details for transferring funds, write a complaint to the head of the Federal Tax Service.

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7.2. Write an application for a tax refund, it is written according to the form in the same tax office. There is such a problem with these statements that you have to write them again after a desk check.

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8. Tell me how long after filling out the income tax return the payment will be made.

8.1. Hello. The period for conducting a desk audit is 3 months. Only after this is a decision made. All the best. Thank you for choosing our site.

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8.2. Hello. From the date of filing the tax return - 3 months to conduct a desk audit and 1 month to pay. Those. payment must be made after 4 months.

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9. We bought an apartment, allocated shares for our husband, for ourselves and for our first and second children. Those. 1/4 share. How to indicate correctly in the income tax return.

9.1. We bought an apartment, allocated shares for our husband, for ourselves and for our first and second children. Those. 1/4 share. In the income tax return, how to indicate correctly. Parents can also return from the children’s share - agree, for example, each from 1/2 part,

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9.2. How to indicate correctly in the income tax return. In your declaration, you have the right to declare a deduction for your share and the share of children - 1/4 and 2/4, respectively.

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10. I have been studying distance learning at a university since 2013, can I file a return for an income tax refund for education?

10.1. Hello Yes, you can get a tax deduction for 2014-2016.

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10.2. You can receive a tax deduction by submitting tax returns for 2013-2015 if you have an agreement, license and payment documents (Article 219 of the Tax Code of the Russian Federation)

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11. I filed a return for an income tax refund for the purchase of two shares of an apartment. I bought one third share each from my ex-wife and daughter. The tax office writes that the transaction was concluded between interdependent persons. My wife and daughter live in another city and have been divorced since 1992. What should I do?

11.1. Hello. Challenge the decision of the Federal Tax Service in court.

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11.2. The transaction with the daughter has tax rights, but the transaction with the ex-wife does not. Article 220 of the Tax Code of the Russian Federation. Challenge the refusal in court.

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12. I bought an apartment from my grandmother last year. I have all the documents in my hands. Can I file a return for income tax on sales? Can the tax office impose a fine on me for filing a tax return when buying an apartment from my grandmother?

12.1. No, you will not be given a tax deduction, because... you are close relatives, that is, interdependent persons - see Art. 105.1 Tax Code and Art. 14 SK There will be no fine, they will simply refuse to return it and that’s it.

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12.2. The grandmother must submit a Declaration of income from the sale of the apartment by 04/30/2016. You are not entitled to a deduction.

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13. Please answer, The apartment is purchased in the name of a non-working spouse as joint property, can a working spouse file a tax return for an income tax refund?

13.1. Hello! Yes, a tax deduction can be obtained by signing an agreement between spouses.

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13.2. Good afternoon In this case, a deduction cannot be obtained. Definitely.

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14. My husband had an apartment, which he inherited; last year we sold it and bought a new one, taking part of it with a mortgage. We want to file a return for income tax refund, is it possible to indicate the sale and purchase (together with the mortgage) in one return?

14.1. If the apartment you sold was owned for more than 3 years, then you do not need to reflect its sale in the declaration. And if less than three years, reflect both the sale and the purchase.

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14.2. Different declarations are submitted when selling an apartment - income tax and a second declaration - the right to a deduction when buying a new apartment.

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15. In 2014, I bought an apartment using a mortgage loan; for 2014, the amount of income tax was 35,000 rubles. If I submit 2 returns for income tax on the purchase of an apartment and on the interest paid on the mortgage, how much can I get back: only 35,000 or 35,000+13% on the interest paid?

15.1. Based on Article 220 of the Tax Code of the Russian Federation, you have the right to a tax deduction both from the cost of the apartment and from interest on the mortgage. The tax office will make the calculation after you submit a complete set of documents.

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15.2. No matter how you file it, the deduction will be from the total income for the year. That is, the 35,000 rubles you indicated.

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16. I sell an apartment for 3,100,000 rubles after less than 3 years of ownership and immediately buy another for 3,870,000 rubles; in 2011 I bought a house in the village for 200,000 rubles. This is the second year I have filed an income tax return. Will I need to pay tax on the sale of an apartment?

16.1. Yes, 2 taxation options: 1). Property deduction of 1 million rubles, and from the remaining amount 13%. 2) Sale price minus purchase price, and 13% from the remaining amount. You choose the option yourself.

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16.2. No, you don't need to pay tax.

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17. What should I do? I submitted a tax return for a refund of income tax from the purchase of housing (land plot + land). The tax office refused the refund, since the sale and purchase agreement stated that the house was not residential (after a fire, the roof was damaged), that do? How to convert a room into residential? Thank you.

17.1. Unfortunately, you bought non-residential premises.

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17.2. Restore by carrying out major repairs, put it into operation and submit for deduction the costs of major repairs, and not for the purchase of a house. In general, the situation seems like this. Today, unfortunately, you really are not entitled to a deduction, unless you go to court and prove that you actually purchased a residential building, but, frankly speaking, there are few prospects for such a case.

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18. In 2006 I bought an apartment, and in 2007 I filed a return for income tax refund - it was returned. In 2001, he moved to another city and in 2013 bought a new apartment. In 2014, I filed a return and was returned, but 4 months later the tax office called and said that I had illegally taken advantage of the deduction and had to return the money. What should I do?

18.1. Return the money - voluntarily!

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18.2. If you were given a tax deduction again, this is indeed a tax omission. Because By law, you can only receive it once. The money will have to be returned, otherwise it will be collected in court in any case.

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19. When can I submit a tax return for an income tax refund for the purchase of an apartment? SALE AGREEMENT DATED DECEMBER 26, 2012, and certificate of state registration of rights dated January 9, 2013. And what documents need to be attached?

19.1. If the seller's receipt of money from you is dated BEFORE 2013, you can submit the documents now. If the date on the receipt refers to 2013, donate next year. You will need: 1. income statement (form 3-NDFL); 2. application for a property tax deduction (a sample can be obtained from the tax office); 3. certificate of income from work (form 2-NDFL); 4. copy of the purchase and sale agreement; 5. a copy of the seller’s receipt of money; 6. copy of the technical passport (cadastral passport); 7. A copy of the certificate of ownership of the apartment.

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19.2. You can submit the declaration now; copies of the following documents must be attached to it: a purchase and sale agreement, an acceptance certificate, a receipt from the seller for receipt of funds, a copy of the certificate of ownership, as well as the original salary certificate from the place of work.

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20. In 2000, I bought an apartment for 170,000 rubles in equal shares with my minor children. I received a refund only for my share in 2001 (this is not complete, because I didn’t know that I still needed to file an income tax return the following year). Can I now issue a refund for another apartment purchase in 2010 or issue one for 2000?

20.1. No you can not. The tax deduction for purchasing an apartment is provided only once in a lifetime. You have the right to fully use the previously provided tax deduction if you have not already used it. Sincerely, lawyer N. Fedorovskaya.

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20.2. Sorry, I didn’t pay attention to the fact that the deal took place in 2000. You have the right to a tax deduction when purchasing an apartment in 2010. Sincerely, lawyer N. Fedorovskaya.

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When filing a return for income tax refund for the purchase of real estate.

I filed an income tax return. A letter arrived in my personal account. There is no data on the results of the desk audit. What does it mean.

I am filing an income tax return. I want to refund my child’s speech therapy fees.

I have a mortgage. I pay regularly without delay. There are two more consumer loans, I have to calculate them through bailiffs from z.

I have been a working disabled person of group 3 since 2020; I bought an apartment in 2020. For which years can I file income tax returns in 2019?

I bought an apartment in 2018 without being a pensioner, I’m retiring in 2020,

Please tell me the refund of income tax from the purchase of a country house with a mortgage.

I have this question: My husband and I bought a house from his parents. We filed a return for income tax refund, but the tax office refused. Is this legal?

We purchased an apartment in October 2020 and registered a shareholding, when is it better for us to file an income tax return? And can I apply for one of my family members?

Can I file a return for income tax refund on a mortgage if I am on maternity leave and the property was purchased while on maternity leave?

Legislation of the Russian Federation

In order to correctly calculate and pay personal income tax after completing a transaction for the sale of a house and land, you must be guided by the following acts:

Tax Code of the Russian Federation, in terms of determining the tax base and possible preferences when calculating tax on the sale of land and houses;
Civil Code of the Russian Federation, regarding the requirements and conditions for the preparation of documents for the sale of these objects;
Land Code of the Russian Federation, regarding the conditions for the sale of certain types of plots.

In order to correctly calculate the amount of tax on the proceeds when selling a house with a land plot, the provisions of the Tax Code of the Russian Federation will be of key importance.

List of documents for the tax office

The tax on the sale of a house with land is calculated based on the base rate of 13%, and payment of tax obligations must be carried out separately for each real estate item.

Cost of the house (in rubles)

Cost of land (in rubles)

For example, if the cost of a residential building was 2 million rubles, and the price of land was 500 thousand rubles, tax liabilities must be calculated in the following amount:

for a house: 2 million rubles x 13% = 260,000 rubles;
for land: 500 tons of rubles x 13% = 65,000 rubles.

The total amount will be 325,000 rubles.

However, it must be taken into account that the costs of its acquisition can be deducted from the proceeds from the sale (this is how the seller’s income will be determined).

If the purchase and sale amounts are equal, no income arises, and the tax amount will be zero (the declaration in this case must be completed and submitted in the general manner).

In addition, the law allows for a special deduction for personal income tax; these issues are regulated in the Tax Code of the Russian Federation.

To find out who is exempt from paying tax and how to get a tax deduction, just refer to the provisions of the Tax Code of the Russian Federation.

In 2020, the amount of tax liabilities is reduced on the following grounds:

in relation to one of the specified objects, it is allowed to reduce the proceeds by a deduction in the amount of 1 million rubles. (the right to tax deduction is granted on the basis of an application submitted along with form 3-NDFL);
in relation to the second object, it is allowed to reduce the proceeds by the actual costs incurred for the acquisition or construction of the object;
simultaneous application of these preferences in relation to each object is not allowed.

To accurately determine the exact amount of your payment, please contact the online Consultant on our website for clarification.

Thus, the law makes it possible to significantly reduce the size of tax obligations or completely eliminate them.

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1,000,000 rubles – the maximum amount of tax deduction by which income received from the sale of residential houses, apartments, rooms, cottages, garden houses, land plots, as well as shares in the specified property can be reduced;

250,000 rubles is the maximum amount of tax deduction by which income received from the sale of other property, the list of which includes cars, non-residential premises, garages and other items, can be reduced.

If property that was in shared or joint ownership for less than the minimum period of ownership was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount of 1,000,000 rubles is distributed among the co-owners of this property in proportion to their share, or by agreement between them (in the case of the sale of property that was in common joint ownership).

If each owner of a share in the ownership of property sold his share, which was in his property under a separate purchase and sale agreement, then he has the right to receive a property tax deduction in the amount of 1,000,000 rubles.

If the taxpayer sold several pieces of property in one year, the specified limits are applied in the aggregate for all sold objects, and not for each object separately.

If the amounts received from the sale of property do not exceed the specified limits, then the obligation to submit a declaration remains, and the obligation to pay tax does not arise.

Tax deduction form 3 personal income tax

Advice from lawyers:

1. Please, what does it mean that during a desk tax audit of a personal income tax return in Form 3 of personal income tax, a property tax deduction was revealed to have been unlawfully claimed?

1.1. This means that the “tax office” believes that you unlawfully declared to receive a property tax deduction.

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1.2. This means that you are not entitled to a deduction. On what basis did you submit documents for deduction?

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2. Please explain why Form 3 of personal income tax is needed to obtain a tax deduction for the purchase of housing? Isn’t 2 personal income taxes enough if there was no income other than wages? Is this form done at the tax office?

2.1. Hello. 2 Personal Income Tax - contains information about the source of your income and taxes withheld for the period. Form 3 Personal Income Tax is a document with which in Russia individuals report personal income tax (NDFL), not only on the amounts paid as personal income tax, but also on the amounts returned by the citizen as a tax deduction. 3 Personal income tax more extended certificate. It is filled out by the citizen himself. It is necessary to submit a declaration of 3 personal income tax in specific cases, not every time you receive a salary, only for specific purposes, under specific conditions - for example, you bought an apartment, you want to receive a property deduction.

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2.2. Form 3-NDFL is the main reporting document of an individual for income tax. Therefore, if you want to receive a tax deduction for the purchase of property, it must be provided.

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3. I have the following situation: I want to get a tax deduction when buying an apartment, but the difficulty is that I worked throughout 2018 in Yakutsk, in the same year I bought an apartment in St. Petersburg and registered there. Where can I now submit a declaration in form 3-NDFL? After all, the TIN was received in Yakutsk and the income was there.

3.1. There is no problem here. According to Article 229 of the Tax Code of the Russian Federation, you must submit the 3-NDFL Declaration before April 30, 2020 to the tax office at your place of residence in St. Petersburg.

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4. Please tell me, for a tax deduction for the purchase of an apartment, you need Form 3 - Personal Income Tax, what is it and where can I get it?

4.1. Yes, from the employer. It will show how much tax has been withheld.

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4.2. Official website of the tax service. You can fill out the declaration on the website, or download the program and fill it out yourself. You can also send it electronically through your personal account.

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5. I am going to get a tax deduction for three years of study. I will file a declaration for each year (in Form 3-NDFL). How many copies of the agreement with the university do I need to make? Three - one for each year of study or will one general one be enough?

5.1. Hello! One copy will be sufficient, indicating the years of training.

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6. Please tell me, I may be facing a divorce and now I am filing a tax deduction refund in Form 3 of Personal Income Tax for the joint purchase of an apartment. Will the statement of actual expenses incurred, required by the tax office, have legal force when dividing property?

6.1. Good afternoon. In fact, the declared expenses must be confirmed with documents (check, cash receipt order, bank certificate of payment of funds).

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6.2. Good afternoon Please tell me, I may be facing a divorce and now I am filing a tax deduction refund in Form 3 of Personal Income Tax for the joint purchase of an apartment. Will the statement of actual expenses incurred, required by the tax office, have legal force when dividing property?

Rules of law: FAMILY CODE OF THE RUSSIAN FEDERATION Article 38. Division of common property of spouses 2. Common property of spouses can be divided between spouses by agreement.
An agreement on the division of common property acquired by spouses during marriage must be notarized.
3.
In the event of a dispute, the division of the common property of the spouses, as well as the determination of the spouses’ shares in this property, are carried out in court.
When dividing the common property of spouses, the court, at the request of the spouses, determines what property is to be transferred to each of the spouses.
If one of the spouses is transferred property the value of which exceeds the share due to him, the other spouse may be awarded appropriate monetary or other compensation. Article 39. Determination of shares in the division of the common property of spouses 3. The common debts of the spouses in the division of the common property of the spouses are distributed between the spouses in proportion to the shares awarded to them.
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7. The husband was not provided with a child tax deduction at the company. How long before he can apply? If for several years, then 3-NDFL for each year or for the entire period? R.S. The child completed full-time education this year. Thank you.

7.1. This issue is discussed in sufficient detail, with the corresponding layouts, for example, at this address: More >>>

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8. To confirm income, the Federal Migration Service advises opening a regular non-deposit account with an amount of at least 1 million and filling out a declaration in Form 3-NDFL. How will tax deductions be made in this case if these are personal savings and I am not working yet.

8.1. Why do you need proof of income? If to confirm residence under a temporary residence permit, then the deposit amount must be at least 12-month subsistence minimum in the region, if to obtain a residence permit or citizenship, then at least 6-month subsistence minimum. We can’t talk about any “million” Subsistence minimum in the Tver region for the working population - 10,578.97 rubles;

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9. Can I get tax deductions for a child, as a combat veteran, if the employer did not provide them and a refund of 13% of the paid insurance premiums for voluntary life insurance. As I understand it, I need to submit one declaration in Form 3 of personal income tax and three applications?

9.1. Good afternoon, dear visitor! Yes that's right. You have such a right. Good luck to you and all the best, thank you for contacting us!

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10. Can I exercise the right to a tax deduction of 1,000,000 when filing a declaration in Form 3 of personal income tax. I inherited the apartment and had owned it for less than 3 years at the time of sale.

10.1. Good afternoon. Yes, you can indicate in 3 personal income tax a standard tax deduction in the amount of 1 million rubles and when applying it, the tax will be calculated from the difference between the sale price and the standard tax deduction, unless of course the sale price was not lower than 70% of the cadastral value of the apartment.

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10.2. Hello! Yes, you can use it when selling an apartment. To do this, the next year after the sale, fill out a declaration and a tax deduction with supporting documents.

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11. I filed a tax deduction through the state website. services. After some time, the amount of taxes I paid for the year was indicated in my personal account. Does this mean that the so-called desk tax audit of the tax return (in Form 3-NDFL) has been completed? After receiving an application from me for a refund of part of the tax (it was accepted by the tax office on April 6, which is also noted in my personal account), can I count on the transfer of this amount within a month? Thank you.

11.1. Hello, the desk audit period is three months. You are unlikely to be paid anything before the expiration of the specified period. Good luck and all the best.

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12. If the purchase and sale agreement for the apartment was concluded in 2015, at the end of 2020 an acceptance certificate for the transfer of the apartment was received. Now we want to apply for a tax deduction. Which form 3-NDFL needs to be filled out - the latest one, which is valid from 2020 or according to the form that was in the year in which the expenses were incurred, i.e. in 2015?

12.1. Good afternoon. The right to receive a tax deduction arises from the moment ownership rights arise; therefore, it is not the date of conclusion of the contract that is of fundamental importance, but the date of state registration of ownership rights. If the property right was registered only in 2020, then the declaration must be submitted for 2020, since formally in 2020 you have no grounds for receiving a tax deduction.

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12.2. Good day! If the certificate of ownership was received in 2020, then the declaration is provided in the form that is valid for that year.

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12.3. Hello, in this case from the moment of registration of the property, that is, 2020. Thank you for choosing our site, all the best, goodbye.

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13. In December 2020, we sold an apartment in the village, which we owned for 4 months, the sale amount was less than 1 million rubles, March 26. 2020, a notification was received about the need to submit Form 3 of personal income tax to the tax authority to pay tax on the sale. Do we need to pay tax on the sale, since the transaction amount is less than 1 million? This year we collected documents for a tax deduction when buying an apartment; we no longer have the right to take advantage of the 1 million deduction when selling?

13.1. Hello! They are required to provide a declaration because they owned it for less than 3 years, this is legal. A deduction of 1 million rubles can be used not when buying, but when selling. Article 220 of the Tax Code of the Russian Federation.

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14. When I bought an apartment in 2003, I submitted a declaration in form 3-NDFL for a property deduction, the declaration was accepted by the Federal Tax Service, but in fact I did not receive the amount of calculated personal income tax for the deduction and over time (due to the limitation period) it burned... it is believed that I took advantage of the property deduction? In fact, I did not receive the money...

14.1. Good day! If a return has been filed and a tax refund has been issued, you will not be able to receive a property tax deduction again.

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14.2. Hello! If you can prove that the payment was not made and the right to a deduction was not used, you can apply for a deduction under Article 220 of the Tax Code of the Russian Federation.

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15. Step-by-step instructions for collecting documents for the employer to deduct tuition. Is notification from the tax authority and documents confirming tuition payments sufficient? Should I fill out the form for personal income tax certificate 3 or is this the responsibility of the accounting department (as far as I know, this form is not needed at all). Which articles should be referred to when the accounting department refuses to prepare the necessary documents?

15.1. Form 3-NDFL is not a certificate, but a tax return filled out by an individual who is obliged to declare and pay personal income tax or who wants to receive a tax deduction at the end of the tax period. No accounting department will fill out 3-NDFL for you. Help by f. 2-personal income tax will be issued, the rest is your concern. If you already receive a deduction from your employer on the basis of a tax notice during the tax period, then you do not need to submit 3-NDFL at the end of it.

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15.2. Hello Anna! Step-by-step instructions on how to proceed are available on the Internet in the public domain. There is no point in retelling it here. As for the articles, you haven’t been rejected yet, so we know what articles to bring you. All life events cannot be described here.

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16. I need an example of filling out 3-NDFL because I find it difficult to fill out the form. I have 5 sources of payments and I, as a pensioner, have the right for 3 years 2014, 2020,2016 to submit documents to the tax office for a deduction for the percentage of the mortgage, for each year separately? Or in total, thank you.

16.1. I need an example of filling out 3-NDFL because I find it difficult to fill out the form, I have 5 sources of payments - contact specialized LLCs for filling out declarations and they will arrange everything for you. You will never do it yourself.

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17. My daughter is studying in college (3rd year), a non-working pensioner since 09.2014. Can I apply for a tax deduction for education in 2020, having the Personal Income Tax-2 form for 14 years? I live in Crimea and such deductions were not carried out in 2020.

17.1. Can I apply for a tax deduction for education in 2020, having the Personal Income Tax-2 form for 14 times? You, a pensioner, have the right to return the deduction for your daughter’s education for 2014.

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18. At the end of 2012 I bought an apartment, I want to apply for a tax deduction. For which year should I fill out a tax return in form 3-NDFL if the annual salary was 600,000 rubles?

18.1. For 12, 13, 14, 15 years fill out.

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18.2. For the last 3 years, i.e. if you apply in 2016, then for 2020,2014,2013. Maximum deduction amount 260,000.0

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19. I need to submit 3-NDFL for a tax deduction for the purchase of an apartment. I submit for 2014 and 2020. Should I fill out 3-NDFL in one form for each year? Or differently, for the corresponding year, despite the fact that I am filing both in 2020.

19.1. There are different forms for each year. The Federal Tax Service website has programs for filling out. Download them.

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19.2. Hello! For every year.

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19.3. Hello. Yes, for each year - a separate declaration.

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20. Please tell me, when buying an apartment, what tax deduction is provided if the salary is 35-40 thousand rubles. per month, and the apartment will cost somewhere around 6 million rubles? Will I be reimbursed for the tax deduction in one year or do I need to submit 3 personal income taxes for previous years or do I have to submit a form every year until the entire tax deduction is reimbursed (as far as I understand, this is 260 thousand rubles)?

20.1. You must submit a return every year until you receive the full amount of the deduction.

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In April you need to submit 3 personal income taxes on land. All the years I received a tax deduction for my daughter under 18 years old.

I filled out declarations according to the version of the program Declaration 3-NDFL on the GNIVC website Declaration 2020, etc.

I AM COLLECTING DOCUMENTS FOR PROPERTY TAX DEDUCTION IN 2020. IN FORM 2-NDFL FOR 2013, WHICH ADDRESS SHOULD BE INDICATED: WHAT IT WAS IN 2013 OR WHAT IT WAS NOW, IN 2020?

In March of this year I purchased an apartment with a mortgage. When can I submit documents for a tax refund and for what period do I need a Form 3 personal income tax certificate?

Please tell me where I can fill out a declaration in form 3-NDFL in order to receive a tax deduction for training expenses?!

In 2014, my husband and I bought an apartment for 2 million rubles. In 2020 we received a tax refund.

I entered the institute in 2014 (part-time, I work), I graduate in 2016.

Which personal income tax form must be filled out 3 or 4 to receive a social tax deduction for a paid operation in 2020? Thanks in advance.

I submit 2 personal income tax certificates to the Federal Tax Service for deduction. In what form should certificates be submitted for 2013-2015: according to this year’s form (Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 30.

I need to fill out the personal income tax declaration form 3 to receive a tax deduction for treatment. Can you help me with this?

The period during which you owned the land

The duration of ownership of the specified property will be important for tax purposes - the Tax Code of the Russian Federation provides for the possibility of completely eliminating the obligation to make payments to the budget:

If you sell a house with a land plot that has been owned for more than 3 years, tax is not payable, and the seller is also eliminated from the obligation to declare the specified amount.
If the property is owned for less than 3 years, then you will need to pay tax. And you can calculate its amount here.

It is necessary to take into account the independent legal status of a private house and a plot of land.

For example, if the plot of land was purchased for development 10 years ago, but the registration of rights to the erected structure took place only a year ago, the sale of the land will be exempt from tax payments, while income from the sale of the house will be taken into account as part of the tax base.

How to fill out 3 personal income taxes when selling a house with land{q}

You bought land with a house or you bought land with unfinished construction and have already completed it - and you want to get your income tax back.

In this case, filling out the declaration depends on the basis on which you want to receive a tax refund on the cost of purchasing land or the cost of purchasing/building a house. You have decided to file your income tax refund yourself.

We invite you to familiarize yourself with: Changing the conditionally permitted type of use of a land plot

Focus your attention on filling out the 3NDFL declaration - this is a key document with basic calculations of the refund amount.

Whatever basis you choose, the difference in filling out lies only in the Sheet AND in the upper part of it, where you select the property: that is, either a house or land, as well as in the address, but in theory they should be the same. Please note that the general declaration form has only 23 sheets, you will need only 7 sheets. There is no need to fill out or print extra pages.

In the lower block of reporting, income with code 1510 - “Income from the sale of real estate” is indicated; the full amount of income is entered - the transaction amount and the deduction code. The latter may vary:

901 – standard tax deduction in the amount of one million rubles;
903 – in the amount of expenses incurred;
0 – no tax deduction.

The amount of tax deduction cannot exceed the amount of income. If several objects of the same type were sold, then all deductions for them can be combined. For example, one transaction for the sale of land may be closed from personal income tax, and the second - using a standard tax deduction.

In what cases is it necessary to submit reports in Form 3-NDFL:

When claiming a tax deduction (any) through the tax authority;
When selling property owned for less than 3 years (if acquired before 2020) or five years (if later than 2020)
When declaring income of individual entrepreneurs using OSNO.

Let us briefly consider the features of submitting the new form 3-NDFL for 2020 for each of the above grounds with samples of completion.

There are few main changes in the income tax n/a for 2020: 6, let’s look at them in table form, compared with the n/a for 2015

Barcodes located in the upper left corner of each sheet

Using this barcode, you can always determine what form the N/A is in front of you, the main thing is to know the last 4 digits of the code of the current reporting for the given period* (see note)

A new field 002 has been added, in which you must indicate the type of income for which the section is being filled out.

Reflection of the amount of expenses for paying the trade fee

According to page 123 of Section 2

According to page 091 of Section 2

Information reflected on page 040 (Section 2)

Social deductions received at the place of work should not be included in this line.

In the new form on page 040 it is necessary to reflect social deductions received from the employer

Number of income type codes in Sheet A

In total, in the data sheet for 2020, Sheet A provides for 8 types of arguments

Added new type of income 09

Cadastral value x 0.7

The amount of income received is reflected on line 070, and the code for this type of income is indicated - 09

Changing the income limit for social security (sheet E1 line 030)

Note: if a citizen submits a document without a barcode at all, the Federal Tax Service will not be able to refuse to accept this document if all other requirements are met.

For citizens and individual entrepreneurs who are required to submit an N/A, the deadline for its submission is limited to April 30 of the year following the reporting year.

Thus, the tax return for 2020 must be sent to the tax authority at the place of registration no later than April 30, 2020.

Who is required to submit a declaration by April 30:

Citizens who received income during the tax period:

in the form of remuneration from persons who are not tax agents;
from the sale of property;
from renting out apartments and other property;
from winning the lottery;
remuneration for the author of a work of science, literature or art, including his heirs;
in order of inheritance.

Individual entrepreneur on the General Taxation System;
Notaries and privately practicing lawyers.

If a citizen who is obliged to submit a tax return does not submit it on time, he faces a fine of 5% of the amount reflected in these reports for each month of delay, but not more than 30%.

If the n/a is zero or the tax was paid before April 30, a fine will be charged in the amount of 1,000 rubles.

There are no restrictions on property deductions;

For social payments (for treatment, training, etc.) 3 years from the date of expenses.

Please note that despite the fact that property deductions do not have a statute of limitations, you can only reimburse taxes for the last three years. That is, if the property was purchased in 2012, you can apply for a refund for the years 2016-2014. The remainder of the benefit will be carried over to subsequent periods.

Pensioners have a special procedure for returning deductions; current legislation gives them the opportunity to transfer the balance of the deduction back three years. Thus, if a working pensioner purchased an apartment and applied for a refund, he will be able to reimburse expenses for 4 years at once: 2016-2013.

Personal appeal to the Federal Tax Service (MRI Federal Tax Service);
Sending documents by mail;
Sending a document and a package of documents through the taxpayer’s Personal Account;
Submission of data by a representative by proxy

Expenses for the acquisition of real estate (a house, a summer cottage, an apartment or shares in them), as well as its repair (if such a need is reflected in the documents) can be reimbursed as part of a property deduction.

How to fill out 3 personal income taxes for a tax deduction for the purchase of an apartment{q}

Moreover, if the property was purchased under a housing loan agreement (mortgage), the cost of repaying interest on it can be claimed separately from the main deduction.

Briefly about this type of benefit:

Maximum benefit amount for the main deduction: RUB 2,000,000. per owner, 4,000,000 rubles. per family;
The maximum amount of benefit for deductions for mortgage expenses: RUB 3,000,000. when purchasing real estate after 2014 and unlimited when purchasing before 2014;
The maximum amount of expenses returned in hand is 260,000 rubles. for the main deduction and 390,000 rubles. by percentage.

Features of this type of deduction

Documents confirming ownership and payment documents must be issued in the name of one person (with the exception of deduction applications by spouses);
The right to benefits under DDU agreements arises from the date of signing the transfer and acceptance certificate, under sales and purchase agreements from the date of registration of ownership of the object;
To receive a deduction for a land plot, several conditions must be met, in particular, the purpose of the land must be for individual housing construction, a residential building must be built on the site (namely a house, not a residential building) and ownership must be registered for it (the house);
The balance of the main deduction for the value of real estate is less than 2 million rubles. can be transferred to the next purchase, unlike the interest deduction, its balance cannot be transferred;
The deduction for the purchase of real estate is one-time, but if it was previously claimed before 2001 (before the entry into force of Chapter 23 of the Tax Code of the Russian Federation), it can be provided again at the present time.

When receiving income from the sale of property that was owned by the seller for less than three (for property acquired before 2020) or five (if the property was acquired or received ownership after 2020) years, income tax must be calculated and paid to the budget from the income received.

We invite you to familiarize yourself with: Rules for introducing and filling out a logbook for registering workplace briefings

How to fill out 3 personal income taxes for tax deductions when selling a plot of land{q}

When calculating the total amount payable, a citizen can take advantage of a property deduction upon sale, thereby reducing the tax base (income received):

For all costs when purchasing a home, subject to documentary evidence;
To the limit established by the Tax Code of the Russian Federation if the costs of purchasing this property are less than the limit or if there are no documents confirming its acquisition (received as a gift or inheritance)

The size of the limit on real estate is 1 million rubles, 250 thousand rubles. other property (cars, garages, etc.)

Please note that a number of letters from the Ministry of Finance indicate that the costs of entering into an inheritance can be attributed to the costs of acquiring the specified object.

Thus, by taking advantage of this benefit, you can significantly reduce the amount of tax payable, down to zero.

Briefly about the features of this type of benefit

When selling several objects, the deduction is not summed up and is presented in the above limit if there are no documents on purchase expenses;
N/A must be submitted even if the amount payable is 0;
If, according to the purchase and sale agreement, the value of the sold property is 30 percent or more below its cadastral value, the calculation must be made based on the formula: Cadastral value x 0.7. The received amount of income must be reflected in Sheet A with income type code 09.

The costs of treatment and the purchase of medicines can be reimbursed as part of social benefits.

How to fill out 3 personal income taxes for tax deductions for treatment{q}

The maximum benefit amount (for all social deductions, except for education of children and expensive treatment) is 120,000 rubles. and in the full amount of costs if the treatment is classified as expensive.
The maximum amount of funds returned to your hands is 15,600 rubles.

Features of this type of benefit

The statute of limitations for reimbursement of expenses is 3 years from the date of their implementation;
The benefit can only be obtained when paying for treatment in Russia;
To apply for a deduction for expensive treatment, you must check the certificate for code 02, code 01 indicates ordinary treatment;
The institution that provided medical services must have a license to conduct the specified activities;
Recently, this type of social benefit can be obtained at the place of work.

Education costs, both for yourself and for close relatives (children and brothers/sisters), can also be reimbursed as part of social benefits.

How to fill out 3 personal income taxes for tax deductions for education{q}

Declaration 3 personal income tax for the construction of a residential building

In 2020, form 3-NDFL was updated (Order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11/, taking into account changes made by orders of the Federal Tax Service of Russia dated November 25, 2015 No. MMV-7-11/[email protected] and dated 10.10. 2020 No. ММВ-7-11/), the tax service will not accept the old declaration when reporting for 2020. The new Form 3-NDFL can be downloaded here: Form 3-NDFL in .pdf format (482 KB; Adobe Acrobat program) and Form 3-NDFL in .

Ø individual entrepreneurs who are subject to the generally established taxation system; private notaries, lawyers, detectives and other persons who received income from private practice during the reporting year;

Ø citizens who sold property that they owned for less than 3 years; received income from renting or renting it; those working under a contract; those who received winnings from a lottery or sweepstakes, that is, everyone who received other income for which tax was not withheld.

Where to go

Tax on land and house when selling them to third parties is subject to transfer in the following order:

after the counterparties conclude a purchase and sale agreement for a house and a land plot, they are subject to registration with the Rosreestr service;
before 30.04 of the next calendar year, the seller is obliged to submit to the territorial inspection of the Federal Tax Service a declaration form 3-NDFL on income for the sold land plot and residential building;
Personal income tax on the sale of a house with land must be paid by July 15.

How to fill out the 3rd personal income tax declaration when buying a house with land

Field 070: amount of tax withheld; in our example, it is not filled in. If there are several sources of income payment, then the above data is filled out separately for each. Paragraph 2 indicates the final results for all sources of payments.

Field 080: all amounts of income received are added up; if there is only one source of payment, then the value is taken from the first field 01. Field 090: amounts of taxable income from all sources of payments are added up. Field 100: similar for calculated personal income tax. Field 110: total value of withheld personal income tax.

The value in the field for income subject to taxation depends on what property deduction you are entitled to when selling an apartment; information about this is reflected in sheet E. Filling out Sheet E 3-NDFL: To reflect deductions from income received from the sale of residential real estate, country houses , garden plots, you must fill out paragraph 1 of sheet E.

Important

Next, the personal income tax rate is set, at which income from the sale of an apartment is taxed - 13%. In paragraph 1, the tax is calculated: In fields 010-030, information about the source of income is indicated, that is, in our case, the buyer of the apartment. If you received money for the sold apartment from an individual, then you should indicate his full name in field 030 and TIN in field 010 (if any).

Fields 020 and 021 are filled in if the source of income is legal entities. Field 040: enter the amount of income from the sale of the apartment. Field 050: enter the amount of income subject to taxation, that is, the amount of income reduced by the amount of the deduction.

Field 060: the calculated tax amount is indicated as 13% of the value in field 050.

Sheet I is intended directly to indicate information about a built, acquired or constructed house, or an acquired land plot, its value (but not more than 2,000,000 rubles), location, shares, type of ownership, etc. In the second half of the sheet, the amount of the property deduction you are requesting is calculated, equal to the expenses incurred for the acquisition of land or the purchase/construction of a house. Please note that line 120 indicates the amount of interest you paid on the mortgage; the figures are taken from the bank’s certificate of interest paid. Well, if, of course, you used a mortgage when buying a house or land.

Personal income tax and deductions How many requests we received today regarding taxes: 157 Tax legislation of the Russian Federation does not provide for a separate tax deduction when purchasing a land plot. Expenses for the acquisition of a land plot can be included in the tax deduction only if a residential building was built or initially purchased on this plot. Until a house appears on a land plot, it is impossible to obtain a tax deduction from the latter.

In what amount and when is a tax deduction issued? {q} A tax deduction for the purchase of a land plot can be issued only if there is a residential building on it. A house purchased or built on a plot of land, registered as a property, gives the right to apply to the tax office to receive a tax deduction.

In order to select the optimal electronic interaction scheme for taxpayers, lists and contact details of EDF Operators operating in the territory of the corresponding constituent entity of the Russian Federation are posted on the website of the Federal Tax Service of Russia and on information stands in inspection offices. In addition, as part of the pilot project implemented by the Federal Tax Service for the operation of software, taxpayers are given the opportunity to submit tax returns to the tax authorities using the taxpayer’s electronic signature through the website of the Federal Tax Service of Russia.

Declaration 3-NDFL: Procedure for filling out and submitting the form

Example 1. In 2010, an individual entrepreneur carried out business activities subject to personal income tax. The amount of income amounted to 11,123,320 rubles, the amount of expenses directly related to the extraction of income and duly documented amounted to 7,232,533 rubles. During the year, advance payments for personal income tax were paid in the amount of 384,902 rubles. At the end of the year, he drew up a 3-NDFL declaration, in which he filled out: Title page. Section 1. Calculation of the tax base and the amount of tax on income taxed at a rate of 13 %, namely: total amount of income (line 010) - 11,123,320.00; total amount of income subject to taxation (line 030) - 11,123,320.00; total amount of expenses and tax deductions (line 040) - 7,232,533.00; tax base (line 050) - 3,890,787.00; the total amount of tax calculated for payment (line 060) is 505,802; the amount of advance payments actually paid (line 075) - 384,902; the amount of tax subject to payment (additional payment) to the budget (line 120) is 120,900. Section 6. Amounts of tax subject to payment (additional payment) to the budget/refund from the budget : line code 010 - 1 “Payment (additional payment) to the budget” ; budget classification code (line 020) - 18210102022011000110; OKATO code (line 030) - 63401000000; the amount of tax subject to payment (surcharge) to the budget (rubles) (line 040) - 384 902. Sheet B. Income received from business activities, advocacy and private practice : type of activity code (010) - 1 “Entrepreneurial activity” ; code of type of entrepreneurial activity (020) - 73.4; amount of income (030) - 11,123,320.00; the amount of actually incurred expenses taken into account as part of the professional tax deduction (040) - 7,232,533.00, including: the amount of material expenses (050) - 4,123,908.00; amount of depreciation charges (060) - 109,503.00; AMOUNT of expenses for payments and remuneration in favor of individuals (070) - 2,190,250.00, including the amount of payments under employment contracts (080) - 2,190,250.00; amount of other expenses (090) - 808,872.00; total income (rubles, kopecks) (110) - 11,123,320.00; amount of professional tax deduction (clauses 2.2 or 2.3) (rubles, kopecks) (120) - 7,232,533.00; amount of accrued advance payments (RUB) (130) - 384,902; amount of actually paid advance payments (rubles) (140) - 384,902.

The the previous year's report Since April 30 is a day off in 2011, the deadline for submitting the report is postponed to the next working day, i.e. May 3. A declaration for obtaining tax deductions can be submitted at any time . Regulates taxation of personal income tax Ch. 23 Tax Code of the Russian Federation.

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Sample of filling out the 3-personal income tax declaration when purchasing a land plot

https://www.youtube.com/watch{q}v=HhAcHB1S2K0

When selling an apartment that the taxpayer has owned for less than 3 years, the taxable amount of income can be reduced by a property deduction equal to 1 million rubles. In field 010 of sheet E, write the amount of income received from the sale of the apartment. In field 020 the deduction amount is indicated within 1,000,000 rubles.

In field 030 the amount of income received from the sale of shares in real estate is written. In field 040 the corresponding deduction amount due when selling shares. In field 050, the sum of the values in field 010 and 030. In field 060, the sum of the values in field 020 and 040.

Filling out a declaration when building a house

The property deduction should include only personal savings. Maternity capital is state assistance, therefore the amount of maternity capital received cannot be used to receive a tax deduction. Yes, you need to deduct this amount from the total cost estimate for building a house.

– for the development of design and estimate documentation; – for the purchase of construction and finishing materials; – related to construction and finishing works or services; – for connection to electricity, water, gas supply and sewerage networks or the creation of autonomous sources of electricity, water, gas supply and sewerage.