Sample application for a property tax deduction. How to apply for a property deduction

By purchasing an apartment, every citizen of the Russian Federation can claim, according to the law, for compensation for the costs incurred. To get it, you need to send a list of documents and a declaration proving the right to receive a tax deduction to the district tax office at the place of residence. When returning personal income tax for purchased real estate, an application of a certain format must be submitted.

How to get

The legislation states that the taxpayer has the opportunity to recover the tax deduction for real estate in two ways:

• At work, by filing an appropriate reduction in the tax base by the employer. It is provided already in the year of purchase of an apartment or other real estate and execution of documents on its registration.
• In the district IFTS closest to the place of residence, you can initiate the receipt of money for the return of the tax that has already been withheld from income from the federal budget. This can be done and received only after the closing of the reporting period - in the next calendar year.

The return of previously paid personal income tax can only be received by conscientious taxpayers who do not have debts to pay any taxes and duties. If there are such debts, the tax authorities can first of all send the money due to pay them, and transfer the balance to the applicant.

Tax benefits are provided for actions in the acquisition of residential space, indicated in Article 220 of the Tax Code:

• Payments made for the purchase or construction - in the amount of not more than 2,000,000 rubles. This limit limit can be summed over several objects. The cost of repairing an apartment with a “rough” finish is allowed to be included in the total amount of the property deduction when this item is initially included in the contract for the purchase of housing.
• Mortgage Interest Losses – limited to amounts not exceeding 3 million and only applies to a single home or piece of land.

Tax refund

The possibility of obtaining tax benefits appears after the purchase of an apartment, house, land plot and other real estate. This fact is confirmed by the information provided under f. 3-personal income tax. Therefore, an application for granting a property tax deduction is not submitted separately to the tax authorities.

Why is an application necessary?

If during the audit it is confirmed that the taxpayer has a legal right to receive property compensation when buying an apartment, then an application for a personal income tax refund will be filled out and submitted. This requirement is specified in article 78 of the Tax Code of the Russian Federation.

Together with the application for the return of personal income tax when purchasing housing, the following documents are submitted:

• information on f. 3-personal income tax;
• certificate from work on income 2-NDFL;
• documents on registration of property rights;
• contract of sale;
• a mortgage loan agreement with a bank;
• checks of payment for a transaction for the acquisition of housing;
• documents on payment of interest on a mortgage;
• checks, acts of completed work, contracts for the purchase of building materials from third organizations - when an apartment is bought with a "rough" finish.

Difference from previous forms

On March 31, 2017, by order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8/182, another application form for the return of personal income tax was approved and put into effect. It will remain in effect until new changes are made.

The application form for the return of personal income tax for 2018 now consists of three sheets, with fields where information is entered. At the end of the last sheet there are explanations for filling. The new kind form is adapted for automated processing. The previous form of applications from individuals was canceled by the same order.

Filling order

The first sheet of the 2018 application form for a personal income tax refund when buying an apartment includes information about the taxpayer, the code of the fiscal unit, the basis for the return income tax when buying an apartment (in this case, article 78 of the Tax Code of the Russian Federation). Next, the amount of tax to be refunded and the estimated tax period for which the refund will be made are indicated in figures. It is necessary to indicate the number of sheets of the form to be submitted and the sheets of the annex to it.

Item 3 is indicated in the lower left square, the last name, first name, patronymic of the taxpayer, telephone number are filled in and the date corresponding to the day this information was submitted to the inspection is indicated.

The right square is left to be filled in by an employee of the fiscal unit.

The second sheet of the application for a tax refund when buying an apartment contains information about the applicant's current account for crediting money and the bank in which it is opened. First, the TIN, surname and initials of the citizen, the serial number of the sheet are indicated.

Next, information about the bank and current account is entered to transfer the refundable amount of tax. Be sure to indicate the correspondent account and BIC of the bank. Then the current account, last name, first name, patronymic of the recipient, data of his passport.

To avoid possible misunderstandings with the transfer of money, it is recommended to check with the bank and receive the account details in printed form.

The third sheet contains information about the taxpayer and his passport data. If the TIN of the submitter was indicated on the second sheet, then this page can be left blank. But it is better not to be too lazy and still draw up the document in full.

It is always possible to consult on how to fill out an application for a personal income tax refund at the regional Federal Tax Service.

Application methods and return deadlines

There are several ways to submit an application for a personal income tax refund to the tax authorities:

• personally in the district IFTS at the place of residence;
• send by mail a completed application form for the return of personal income tax;
• on the website of public services using a secure electronic key;
• through a proxy;
• in electronic format from personal account taxpayer on the official website of the IFTS.

When submitting information about the benefit through the electronic account, you only need to enter information about the account, details of the bank where it is opened, the rest of the items are generated automatically.

A template for issuing a paper form of an application for a personal income tax refund when buying an apartment is downloaded on the website of the tax authorities.

Tax authorities check the submitted information according to f. 3-personal income tax for three months. If the result of the check is positive, then the return of the taxes paid will be made in one month.

Another way to get a tax deduction when buying an apartment is to register it at work, in the place where the main income is received.

Terms of submission

For registration of a property deduction, you can apply for a job 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 the expenses incurred for the purchase and repair of the apartment.

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

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

Procedure for getting a deduction

With this notice and an application for a property deduction addressed to the employer, you must apply to work for its registration. The accounting department produces a reduction in the taxable base for the employee, even if the employee brought an application in the middle of the year.

If the due benefit is not fully used in the past year, it can be realized in future years. At the same time, every year it will be necessary to receive a notification from the Federal Tax Service. Submit an application for tax deduction for the purchase of an apartment in such circumstances is not necessary.

There are circumstances when housing is acquired in parts by several people. Then, in addition to the standard set of documents evidencing the purchase and registration of real estate, an application is submitted to the tax authorities for the distribution of the property tax deduction among the shareholders. When a positive decision is made, the parties are given a notice of the amount of the property benefits provided. Each party provides it to the accounting department for its work in order to formalize the reduction in the taxable base.

In the case of buying an apartment or other real estate, there is a real possibility of returning the spent own funds. This is a very significant budget savings for the new settler. It is only necessary to decide how to receive a benefit on property deductions: at work this year by reducing the taxable base or through the Federal Tax Service Inspectorate to collect tax refunds from the budget.

The buyer of any housing, if he is a resident of the Russian Federation and pays income tax, can receive back a part of the paid personal income tax. To do this, you need to declare to the IFTS about the right to a property deduction by providing a package of necessary documents. How to return part of the tax paid to the buyer of an apartment, what application and documents should be submitted for this - this is our material.

How much tax will be returned when buying a home

What amount can an individual expect when applying for a personal income tax refund when buying an apartment? It depends on the size of the property deduction:

• up to 2 million rubles - a deduction for expenses for the purchase of housing, allows you to return 260 thousand rubles of tax (2 million * 13%);
• up to 3 million rubles - deduction for mortgage interest if a loan agreement was concluded; it is possible to return personal income tax up to 390 thousand rubles (3 million * 13%).

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

Home buyers who received a certificate of ownership in 2016 and earlier can claim a property deduction in 2017. Before the end of the year of obtaining the right to an apartment, a tax deduction cannot be received.

To return 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 on the payment of interest on the mortgage,
• payment documents confirming the purchase.

If an individual calculated the amount of tax to be refunded on his own, an application for a personal income tax refund when buying an apartment can be attached immediately when submitting a 3-personal income tax declaration. And you can file it after the tax authorities approve the right to a property deduction.

The deadline for filing a declaration, documents and an application for personal income tax when buying an apartment depends on whether the taxpayer is obliged to report on his last year's income, or only declares a property deduction. In the first case, the entire package must be submitted no later than April 30 (in 2017 - 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, the inspectors conduct a desk audit on them for up to 3 months (clause 2, article 88 of the Tax Code of the Russian Federation). During the "camera" it turns out whether the 3-personal income tax is filled out correctly, whether all the documents are attached, how correctly the tax is calculated and the tax rates are applied, 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 authority gives the go-ahead for the deduction, an overpayment is formed for personal income tax, which is returned to the individual at his request (clause 6, article 78 of the Tax Code of the Russian Federation).

Filling out a tax refund application

There is no separate application form for non-withholding of personal income tax when buying an apartment. To return the tax, you must fill out an application in the general form, approved by order of the Federal Tax Service of the Russian Federation dated 03.03.2015, as amended. No. ММВ-7-8/90 dated August 23, 2016 (Appendix No. 8).

The application must indicate:

• name of the IFTS, as well as F.I.O. in full, TIN and address of residence of an individual,
• year in which the overpayment of personal income tax was formed,
• the amount of tax to be refunded, according to the data of the declaration 3-NDFL,
• passport data of an individual,
• details of the bank account where the tax office will transfer the amount of the tax refund,
• date of completion and signature of the individual.

Having received an application for 3-NDFL when buying an apartment, if a desk audit of the declaration has already been carried out, the tax authorities, if the decision is positive, will return the resulting overpayment to the details specified by the taxpayer within one month. The overpayment will be received in full only if the individual does not have debts for other taxes, otherwise the personal income tax refund will be made minus the amount of all tax debts.

The purchase and sale of an apartment is a transaction in which the buyer pays the cost of residential real estate to the seller, and the seller transfers ownership of this property to the buyer. Part of the funds that the buyer spent on the purchase of an apartment can be returned through the tax office.

The amount that the buyer can return under certain conditions cannot exceed 13% of 2 million rubles, this is exactly the size of the property deduction when buying an apartment. If the cost of the apartment is less than 2 million rubles, then the buyer will be able to return personal income tax from the full value of the property. If the cost exceeds 2 million rubles, then only 13% of 2 million rubles will be returned.

The return of personal income tax from the purchase of an apartment is possible if the buyer in the year in which he bought the apartment paid income tax on his income. And also in the presence of documents confirming the payment for the apartment.

In order to return personal income tax when buying an apartment, you need to write an application for income tax refund, we suggest downloading a sample of such an application at the bottom of the article in word format.

Who can NOT get a tax deduction when buying an apartment?

The figure below shows the groups of citizens who can and cannot receive a personal income tax deduction when buying an apartment. ⇓

Step-by-step instructions for filling out an application for a personal income tax refund

There is no standard application form, you can draw it up in free form, you can use the form provided by the IFTS itself. The application, along with other documents, is submitted to the tax office located at the place of residence of the taxpayer. For one year, it will be possible to return only the amount within the limits of personal income tax paid for that year. The rest of the unrefunded amount goes to next year. You can read more about income tax refunds when buying an apartment and property deductions at.

In this article, we will dwell in more detail on the features of writing an application for the return of personal income tax.

You may also find it useful to sample an application for a refund of income tax in connection with the costs of education -, treatment -.

Application to the tax office for a personal income tax refund when buying an apartment

How to write an application for a personal income tax refund when buying an apartment?

In the right corner it should be written that the application is being submitted to INFS No. __ (at the place of residence of the applicant). Further, it is written from whom it is compiled (the buyer of the apartment, he is also the applicant) - full name in the genitive case, address of residence, telephone number, series and passport number.

In the main content of the form, a request is written to return personal income tax in connection with the receipt of a property deduction for the amounts used to purchase residential real estate (an apartment, a residential building, a room, a share in an apartment). The amount of income tax that must be returned to the taxpayer is written in words and numbers.

In order for the tax office to be able to transfer money if a positive decision is made in granting a property deduction, it is necessary to indicate the account number and the name of the bank where it is opened in the application itself.

List of documents for deduction when receiving a deduction from the tax office
You can use this list to receive a deduction when buying real estate through the tax office. You can download the list in pdf format by following this link.

Application for a tax refund (through the tax office)
You can download a tax refund application form for tax office in doc format by following this link. With this application filed along with the return, you will be able to get your tax refund from the tax authorities.

Application (agreement) on the distribution (section) of the deduction for common joint ownership, without mortgage interest
Application (agreement) on the distribution (section) of the deduction for common joint ownership, with mortgage interest
You can download a sample application in doc format by clicking on this link. Neither notarization of this document is required, nor the presence of the second owner (the owner who does not file a declaration) when submitting this document.

How to get the maximum deduction quickly and easily?

Easiest to prepare quickly correct documents for the maximum refund and submit these documents with Tax. With the Tax, the inspection will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspection yourself or submit them online.

Documents for deduction through the employer when buying real estate

List of documents for deduction when receiving a deduction from the employer
You can use this list to receive a deduction when buying real estate through an employer. You can download the list in pdf format by following this link.

Application for deduction (from the employer) to the employer
You can download a sample application for an employer (or other tax agent) in doc format by clicking on this link. With this application, you will be able to claim a deduction from your employer after receiving a notice from the tax office that you are entitled to a deduction.

Application for deduction (from the employer) to the inspection
You can download a sample application for the tax office in doc format by clicking on this link. With this application, you will be able to receive a notice of the right to a deduction from the tax office. Further, with notice of the right to the deduction, you will be able to receive the deduction from your employer (or other withholding agent).

The agreement on the division of the deduction for common joint ownership can be used the same as for the deduction through the tax office (above).

Documents for tuition fees

List of documents for obtaining a tax deduction for training

Application for tax refund on tuition deduction
When receiving a deduction for training, an application for a deduction is no longer required. Corresponding changes in tax code were introduced into law at the end of 2009. But if you want the refunded tax to be transferred to you, you need to submit your bank account details to the tax office. Therefore, we recommend that you apply using this template with your account details.

Documents for medical bills

List of documents for obtaining a tax deduction for medicine
You can download the list in pdf format by following this link.

Getting a property deduction - by law established way to alleviate the burden of the taxpayer who purchases housing. The solution of the housing problem in Russia is becoming more and more difficult every year, because real estate prices are constantly growing. To reduce the cost of buying an apartment or building a house, the state introduced the possibility of receiving a deduction, thereby simplifying the task for many ordinary citizens. In this material, we consider how to get a deduction for the purchase of property through an organization, a sample application for a property deduction from an employer and what it is.

The provision of monetary compensation from the state in the form of a property deduction is made to cover the following expenses.

1. For self as well as for construction.
2. For the purchase of premises in apartment building, in the form of real estate in new buildings or on the secondary market. Such premises may be:
   1. apartments;
   2. rooms.
3. For the purchase of a share in any immovable property and its finishing.
4. If, when purchasing housing, not the taxpayer's personal funds were used, but a targeted loan taken from various organizations or business companies, the state allocates funds to compensate for interest on loans.
5. The state treasury also compensates for interest on targeted loans received from credit institutions, that is, subjects of the Russian banking system, compensating for the interest paid to them.

For the costs of construction and purchase of housing, clear limits have been defined regarding the amount of expenses incurred by the buyer, available for coverage.

If the acquisition or construction of a residential facility was made directly with the taxpayer's personal money earned and accumulated by him, then expenses equal to two million Russian rubles can be compensated. You can return not the full specified amount, but only 13% of it, that is, in fact, 260 thousand rubles (2,000,000*13%=260,000).

Of all credit banking products, mortgages are the most onerous and lengthy. We will tell you similarly about the return procedure, as well as what documents you need to provide to the tax office.

When there was a target loan or loan, the amount of compensation is one million more than the previously indicated value, that is, 3 million rubles. The point is that the interest residential mortgage and loans of a different direction are very large today, therefore, a large amount is allocated for their repayment. However, the taxpayer cannot additionally compensate for the costs of the acquisition and finishing, for example, as this is contrary to the law.

As in the case of 2 million rubles, it is impossible to receive compensation in the amount of 3 million. In a situation where all conditions are met, the citizen will receive 13% of the amount of 3 million - 390 thousand Russian rubles (3,000,000 * 13% = 390,000).

Note! Until the end of 2013, the receipt of a property tax deduction was understood as a one-time occurrence. In other words, you purchased a home, and even if the cost of buying it did not reach the maximum amount of expenses due for coverage, it became impossible to receive compensation for the balance, even if you purchased another residential property. With the onset of 2014, the funds remaining from the due amount of two are retained by the taxpayer and transferred to a subsequent purchase. However, once the full amount is spent, reacquisition funds becomes impossible.

As for loans, if they were taken before the end of 2013, then the amount issued to cover interest is not limited, and is covered in full, however, since 2014, a restriction has been introduced. Now only 3 million costs are allowed to be covered.

There is a list of expenses that can be indicated in the declaration to receive a property tax deduction. It contains the following items.

1. If you did not purchase ready-made housing, but built it yourself, in accordance with the letter of the law, you are entitled to compensation for the following works:
   1. preparation of a project for future housing;
   2. calculation of the estimate and filling in the relevant documentation;
   3. purchase of materials for the construction of the facility;
   4. procurement of materials for finishing works;
   5. works aimed at bringing to mind an unfinished object;
   6. conducting communication and engineering networks, including autonomous ones.
2. If the house was purchased ready-made, you can compensate for the purchase itself, as well as any improvements in the form of finishing or completing any part of the house, while it is prohibited to include the costs of building additional facilities in these costs.
3. If you purchased an apartment in apartment building, payments can be received for acquisition costs, as well as finishing, and it does not matter whether the housing is received in the secondary market or purchased in a new building.
4. The conditions for receiving compensation that apply to apartments also apply to rooms.
5. You can buy not the whole object, but some part of it, and also receive compensatory funds.

Pay attention to the following important nuance: you can pay the cost of finishing work or completing a residential building only if the official contract contains information that the building was not completed or finished.

Other expenses not included in the list cannot be indicated in the tax return as legally justified expenses. Some citizens, being deluded, enter them into the declaration form, after which they are forced not only to re-register the document, but also to get disappointed. These include these items:

• purchase of plumbing;
• carrying out reconstruction works;
• purchase of additional equipment.

The application of the deduction to the taxpayer will be denied in the following cases.

1. If funds for the purchase of housing or its construction did not come from the citizen himself, but from his employer organization, other persons, family capital issued by the government for the birth of a child, and funds coming from the budget.
2. A citizen who has bought a home must not only pay for the purchase on his own, but also become its owner. If the apartment was purchased in the name of another person, neither the owner nor the actual buyer will be able to receive a deduction.
3. If the purchase of housing was made from a person included in the list of persons interdependent in relation to the buyer.

It contains the following persons:

• wife or husband;
• biological or adoptive parents;
• offspring, biological and adoptive;
• sisters and brothers, fully related or half-blooded;
• a citizen with guardianship rights;
• a person who is a trustee.

If the housing was purchased by several owners before the end of 2013, a tax deduction is possible for each of the equity holders, while the funds are distributed according to the size of the shares owned by each of them.

However, for property purchased after the start of 2014, the deduction for the jointly owned object also remained possible, however, the distribution is made according to the amount of expenses spent on the purchase of the name.

You can also get a property deduction in the case when the housing was bought by exchange, and an additional payment was made. There are no legal prohibitions and contradictions in such a situation.

Real estate acquired by the spouses acquires the status of jointly owned property. This means that both husband and wife have the right to receive compensation, either single or distributed according to the agreements concluded between them.

Video - Property deduction, receiving funds from the employer

How funds are received

To receive funds from the state, you must go through several important steps.

1. First of all, you need to write an application for a property deduction. The appeal may be sent to:
   1. to the tax office;
   2. an employer organization, from which, since 2016, it is possible to receive deductible funds, while not waiting for the end of the tax period.
2. Next, fill out the declaration form under the marking 3-NDFL.
3. We take in the accounting department at the place of work a certificate under the marking 2-NDFL, which contains information about the Money ah, paid income tax individual received cash compensation in the form of a deduction.
4. Then it is necessary to collect a package of documents that play the role of confirmation of the right to own housing.
5. Photocopy documents confirming the payment made when buying a home.
6. Evidence of the return of funds to borrowers, if there was a loan.
7. If the property is acquired in joint ownership, then it is necessary to file:
   1. marriage registration certificate;
   2. a handwritten statement on how the co-owners distributed among themselves the compensation received by deduction.
8. We submit the documents for verification and wait for the receipt of funds.

Don't know how to fill out forms and? You can familiarize yourself with these topics on our portal. Step by step instructions, sample forms, as well as how to avoid major mistakes when filling out the declaration.

Application for the employer upon receipt of the deduction

In order not to wait until the end of the current year to apply to the tax office for funds, collect Required documents and take them to your employer. Listed necessary papers are:

• a statement drawn up in accordance with the norms established at the state level;
• payment documents;
• certificates confirming the right of the owner to own the sought-after property object.

Then you need to go to the tax authority to which you belong according to the place of official registration. Submit the documents for verification and expect a notification from the tax office containing a positive or negative verdict.

After the answer is received, go to the employer and claim your right to receive funds, without waiting for the end of the current tax period. The notification received will be confirmation of this right.

After accepting the papers for processing, the employer will receive a basis for terminating the withholding from your wages tax on the income of an individual, that is, 13% of the amount due to be received.

Note! The employer does not need accompanying documents, that is, copies of the papers provided to the tax service. The competence of the tax agent does not include their verification, therefore, the deduction of compensation is made on the basis of the submitted tax notice.

Table 1. Filling out an application for a deduction for an employer

Step	Description
Step 1	The following information is written in the upper right corner of the sheet: name, surname, patronymic of the head of the organization and its division, to which the application is sent; the full name of the organization that the person in question manages; from whom the document comes, that is, the name, surname, patronymic of the applicant, as well as his position, if required by the organization's regulations; identificational tax number taxpayer-applicant; passport data, that is, series, number, who and when issued the document; date of birth of the taxpayer; address of official registration; cell or home contact number.
Step 2	Below in the middle of the sheet we indicate one word "statement". It must be written with a capital letter, and do not put down a period after it.
Step 3	Next, write a request for a deduction and indicate the basis for receiving compensation. In the case under consideration, it will be Article 220 of the Tax Code of the Russian Federation, more specifically, its paragraph number 1 and its following subparagraphs: 4. It is important to indicate that you are applying specifically for a property tax deduction, while specifying the specific amount of compensation due in Russian currency. After that, it is necessary to list what expenses were made and what is the total amount of the expenses incurred.
Step 4	Since you intend to receive the deduction from the employer, then in the text enter the full name of the organization in which you are an employee. If the organization is not legal entity, and is represented individual entrepreneur, you must specify the surname, name and patronymic of the owner of the enterprise. In addition, enter the following information about the tax agent: taxpayer identification number; registration code; location address.
Step 4	After the text written earlier, it is necessary to indicate which supporting documents are attached to the required application, despite the fact that the obligation to verify them does not lie with the employing company. The enumeration is made in the form of a numbered list.
Step 5	At the bottom of the page, you must indicate the date of preparation of the paper, as well as endorse the sheet, deciphering the signature.

An example of filling on paper is presented at the beginning of this section of the article. You can use it as a template.

Summing up

Receiving funds from the state has always been accompanied by tedious paperwork. That is why many taxpayers will be happy to know that there are no strict requirements for filing an application for a tax deduction from the employer. However, some rules still exist, and they must be followed.

Use the application writing guide above, carefully consider the example in the picture and make your own paper in their likeness. If you have any questions, you can get advice directly from the accounting department at your place of work or at any department of the tax service.