Application for return of property tax deduction sample. Application for a property tax credit

income tax individuals, or abbreviated personal income tax, all taxpayers with citizenship are subject to Russian Federation. Reducing this tax in the form of a refund Money in a certain amount is carried out if a person has incurred certain types of expenses. What kind of expenses give the right to reimbursement, how to properly file an application for a tax refund when property deduction in 2018? And what form should be used for this?

In this article

What expenses qualify for a tax deduction?

Since we are talking about a property deduction, types of expenses not related to the acquisition of property will not be considered here. It's about real estate. It is certain types of real estate acquisition that give the right to submit a request to the tax organization for a refund of the paid personal income tax.

In Russia, these are three types of expenses:

• Expenses for the purchase or construction of real estate, including shares in them, as well as land plots for the construction of housing in Russia.
• For the payment of accrued interest on mortgage loans issued in Russian financial institutions for the purchase of plots, finished residential real estate (or shares in them) or the construction of residential facilities.
• For the repayment of accrued interest on loans and credits issued in banks of the Russian Federation for the purpose of on-lending for the purchase of residential properties, shares in them, land plots for construction or directly for the construction of housing.

The amount of the refundable amount is limited by the limit on the costs incurred by the taxpayer.

The taxpayer can return the paid personal income tax when calculating from a certain maximum amount of expenses. For 2017, these amounts amount to 2 million rubles for the construction or purchase of a finished residential property, and 3 million rubles for the repayment of relevant loans.

So, the taxation system in Russia implies that if you become the owner of a home, then you have the right to receive back taxes paid on income. This right arises when buying an apartment, room, house or share in any of these objects, as well as land plot or the construction of a new facility - both with a one-time payment and on credit, including those taken for the purpose of refinancing.

There are two exceptions:

• the purchase of housing or payment for construction was carried out by the employers of the taxpayer or other persons, as well as with the involvement of funds from the budget or using maternity capital.
• the acquirer of the object is a person who is interdependent in relation to the applicant: spouses, parents, children, brothers, sisters, guardians and wards.

To receive this benefit, you need to collect a certain package of documents, fill out the application form for the return of personal income tax that suits your case and submit it to the tax office. You can also address a request to your employer, who will also be required by law to apply the appropriate exemption when withholding personal income tax.

Documents for obtaining a property deduction

In order to recover the funds withheld in the form of tax, a citizen applying for a benefit must collect and submit to the tax office at the place of his residence the following package of documents:

Filling out an application for a property deduction

Filling out an application for personal income tax refund requires care and compliance with certain nuances. Mistakes made when filling out can lead to an increase in the timing of the payment of the deduction amount.

For each type of real estate expenses, its own approved form is used. It can be both obtained from the tax authority at the place of residence, and can be found in in electronic format, including on the official website of the IFTS. Carefully check that the form you need is selected. When filling out, use a sample of a correctly completed similar request to avoid errors.

You can fill out the form both by hand legible block letters, and using typing automation tools. But in any case, the signature of the applicant is required, affixed by hand in the appropriate field on the first sheet. The amount to be returned is the same as that indicated in tax return submitted at the same time as the request for benefits.

The refund period is one calendar month after the office verification of the declaration. A desk audit takes place within three months from the date of submission of the package of documents. At the end of the term, the money will be transferred to the taxpayer's account.

When buying an apartment, every taxpayer who works officially has the right to receive a property deduction. Compensation is formed on the basis of payment per year of 13%, calculated from wages.

To obtain the right to pay, you need to contact the territorial office of the tax service. Upon transfer of documents, an application for the provision of a property tax deduction is drawn up.

An appeal to the inspection is drawn up in accordance with certain rules. It is important to study them in advance in order to avoid mistakes when compiling. Otherwise, the full package of documents will not be accepted from the taxpayer.

Is it possible to get

The tax deduction is provided to taxpayers who are included in the list specified in the Tax Code of the Russian Federation.

Standard conditions are provided for:

The liquidators of the accident Chernobyl nuclear power plant	3,000 rubles monthly.
Victims and liquidators of the consequences of the Mayak accident	3,000 rubles monthly.
Disabled WWII	3,000 rubles monthly.
Disabled people participating in the defense of the USSR and the Russian Federation	3,000 rubles monthly.
Heroes of the USSR and the Russian Federation	500 rubles monthly.
Participants of the Great Patriotic War	500 rubles monthly.
Persons who were in Leningrad at the time of the blockade	500 rubles monthly.
Prisoners of concentration camps during the Second World War	500 rubles monthly.
Persons infected during accidents at the Chernobyl nuclear power plant and Mayak	500 rubles monthly.

Also, the deduction is provided for guardians and parents with children under 18 years of age and dependent students of full-time education.

A property tax deduction may be granted if:

• expensive property was sold;
• housing was purchased;
• construction of a property object was carried out;
• the property was redeemed for the needs of the municipal and state character.

When to use it

Receiving a deduction is possible only after the registration of the object in the property of the taxpayer.

Also, the provision is carried out after receipt with participation in shared construction. Before registration of the right, even the payment of interest on a mortgage does not make it possible to apply for a deduction.

There are two ways to get a deduction. In the first case, you do not need to wait for the end of the tax period.

Having collected a full package of documents, the taxpayer must:

• contact the Federal Tax Service at the place of residence and submit an application;
• after 30 days, pick up a notification of the right to receive payment;
• transfer the document to the place of work in the accounting department.

The notification has a unified form. It is regulated by the order of the tax service No. MMV-7-11 / [email protected] from 14.01.2015. The document is received by the employer specified in the application.

In the second case, you must wait until the end of the year. A complete package of documents is presented to the tax office at the place of residence. After the employees check the papers and, a refund will be made in accordance with the taxes paid. An additional notification is also issued, which makes it possible to receive the remaining amount at the place of work.

The deduction will be payable over as many years as needed to fully repay the expenses.

Retirees are entitled to the deduction for the last three years after the entitlement has arisen. In the absence of income, you can apply in the next period, but no later than three years allotted for a tax refund.

When contacting the employer, payments are made from the moment the notification is sent, but taking into account the previous period. In the event that it is not possible to return the overpaid tax, you should contact the tax office.

Regardless of which method of receiving the deduction the taxpayer chooses, every year during the payment period he will need to take a notice for employment or submit 3-personal income tax to the IFTS.

What's new in the rules

In 2019, some changes were made to the tax legislation of Russia. They relate to the right to grant a property deduction.

When buying a home until 2019, benefits can be received from a purchase of up to 2,000,000 rubles. If the property is acquired by both spouses, each of them is entitled to receive a deduction. Thus, each owner uses the 2,000,000 rubles assigned to him, and the total amount for seven will be 4,000,000 rubles.

The interest deduction for mortgage lending is calculated based on the amount of 3,000,000 rubles. Obtaining is possible by contacting the tax service or the employer.

After the payment, the unspent part is transferred to the next year. Therefore, the taxpayer can re-submit documents at the end of the tax period.

Required documents

The list of documents that must be submitted to the tax service may change. This is due to the type of deduction that the taxpayer wants to use.

To qualify for the purchase or sale of a home, you must have:

• certificate 2-NDFL;
• completed declaration 3-NDFL;
• a photocopy of the registration certificate (when buying or building a house);
• a photocopy of the contract of sale;
• a photocopy of the certificate of registration of the land plot;
• a photocopy of the loan agreement when using a targeted loan;
• an extract from the bank on payment of housing;
• receipts and receipts;
• statements from personal accounts;
• bank certificates for the issuance of a loan.

In the case of a joint purchase of housing, you will additionally need to attach a marriage registration certificate, a statement from both participants in receiving the deduction.

General application conditions

An application for a property tax deduction is submitted both at the place of work and to the tax authority of the territorial location. Only citizens of the Russian Federation who pay the state 13% of their income have the right to apply.

It is impossible to receive a deduction if a citizen is not employed and is on the payroll of the state due to unemployment. Also, payments will not be made to an individual entrepreneur who calculates taxes under a special regime.

In addition to the application, you must attach papers that confirm all the grounds for receiving a deduction.

Example of a claim for a property tax deduction

In order to fill out the application form, you must focus on the sample. You can get it from the tax office or find it yourself on the Internet. There are several options for compiling a document, depending on the nature of the deduction.

The following is a document that is issued upon receipt of a deduction for the construction of a property:

B (tax office)

(location address)

(data of the applicant)

(TIN of the applicant)

(address of residence)

Statement

Based on Article 220 tax code I ask the Russian Federation to pay a property tax deduction at the expense of the expenses that were made for the construction of (name of the object, address) in the amount of (deduction amount) and the repayment of interest on loans used for the construction of the object in the amount of (deduction amount).

Providing a tax deduction (provided in which year or not provided). Amount of the deduction (specify the amount).

The following documents are attached to the application:

(list the papers and write down the details in detail).

The application form for granting a deduction for mortgage lending is slightly different:

B (tax office)

(location address)

(data of the applicant)

(TIN of the applicant)

(passport data indicating the series, number, date of issue and authority)

(address of residence)

(contact number)

Statement

Please produce tax deduction when acquiring (type of object) based on the taxes I paid for (tax period) in the amount of (amount).

The following documents are attached to the application:

(transfer).

Number of documents (specify the number of pieces).

_______________ (date of issue) _______________ (signature)

Form content requirements

A written application is created on a special form. It has certain requirements. The document starts with a header.

It is written in it:

• head of the IFTS department;
• applicant's data (full name);
• residential address;

The following is the main body of the statement. At the beginning, a request is written to return the overpaid personal income tax for a specific period. The basis for making the payment (purchase, construction of housing) and the amount of the deduction must be noted.

The following is information about the bank. The payer indicates information for the transfer of funds, prescribing this as "the transfer to the bank account No. opened in (indicate the name of the branch, details and address)".

At the end of the document is the date and signature of the applicant. Otherwise, the paper will not be considered. It is worth remembering that the date must coincide with the moment of submission, and not drafting.

Common types of requests and errors

Documents must be filled out correctly. Also, they must be submitted in accordance with the requirements of the law. When drawing up a document, citizens often make mistakes.

The most common among them are:

• The document specifies the time of submission. If a standard deduction is issued, then the date of birth of the child must be taken into account.
• Upon the entry of the guardian or parent of the child into marriage, there is no provision for the provision of a double deduction.
• All documents specified in the application must be attached to it.

The application must contain information that does not contradict the current law. Therefore, it is necessary to familiarize yourself with these data in advance. This will help to avoid errors and re-formatting of the document.

To receive the standard child tax credit, an employee must submit a written application to their employer. But what form should it take?

When to apply and in what form

Tax legislation does not establish a single application form for a standard tax deduction. Therefore, each employer can set its own form.

In it, the employee must indicate the basis and type of the requested tax deduction. Documents confirming the right to deduction must be attached to the application.

Please note: copies of documents contain the employee's personal data (clause 1, article 3 of the Law of July 27, 2006 No. 152-FZ; article 86 of the Labor Code of the Russian Federation). The labor department believes that the employer has the right to keep copies of documents, subject to obtaining written consent from the employee for the storage and processing of personal data (Report of Rostrud with guidance on compliance with mandatory requirements ... for the II quarter of 2017). However, Roskomnadzor inspectors may recognize the storage of copies of a passport, marriage certificate, birth certificate and military ID as a violation even with such consent. And the courts sometimes support them (Resolution of the FAS SKO dated April 21, 2014 No. A53-13327 / 2013).

The application is usually submitted when the employee becomes eligible for child deductions. Newly hired employees, as a rule, draw up such an application at the time of employment.

However, you do not need to apply for a deduction every year. If the employee's right to the deduction has not ended, the employer continues to provide the child tax credit and, next years. To reduce the risk of making claims about the unreasonableness of the deduction in the event that the employee has lost the right to the deduction, a phrase can be added to the application form that the employee undertakes to inform the employer about the loss of the right to the deduction.

Application for a tax deduction for a child: sample

Here is an example of an application for a standard tax deduction for children.

to CEO LLC "Ekostor" Mokhov O.L. from the manager Kleverova D.L. Statement on the provision of a standard tax deduction per child I, Kleverova Darya Leonidovna, on the basis of paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide me for each month of the tax period with a standard personal income tax deduction for my child, Kleverova Antonina Pavlovna, born on May 19, 2015. I undertake to promptly report changes in the circumstances that served as the basis for the provision of a standard tax deduction. Applications: - a copy of the birth certificate of Kleverova A.P.; - a copy of the passport of a citizen of the Russian Federation Kleverova D.L. (p.16-17)

The state provides its citizens with official income with the opportunity to reduce the amount of taxes paid. One of them is tax deductions. To reduce or refund tax payments, a certain package of documents is required to justify the reduction in the amount of tax, and an appeal to the FTS department at the place of residence or to the employer. In some cases, an additional application for tax deduction will be required.

Types of tax deductions

For payers of this tax, the legislation provides for several opportunities for obtaining deductions (TC RF, art. 218 - 221). You can reduce the amount of tax when paying for education, medical care or buying a home. Reduces the taxable base and the occupation of a certain type of activity.

All deductions are divided into 6 groups:

1. Standard. Such a reduction in the tax base is provided to those who have minor children (including children with disabilities), participants in various hostilities (their relatives), liquidators or victims of radiation disasters, bone marrow donors, etc.. The size of it depends on payer category and amounts to 500 - 12,000 rubles.
2. Social. This type of deduction compensates the taxpayer for the costs of treatment, education and insurance of himself or his family members. It is possible to declare a reduction in the tax base in the amount of no more than 120,000 rubles per year. When determining the tax base, expenses paid by money from maternity capital or reimbursed to the payer under the insurance contract will not be taken into account.
3. Investment. Provided when selling various securities or depositing money into an investment account. Their maximum size is also limited and depends on many factors. For example, when replenishing an account, a maximum of 400,000 rubles will be taken into account.
4. Property. When selling property, it can be obtained in two ways. Firstly, the income from the sale, as a taxable base, is reduced by an amount depending on the type of property (maximum 1,000,000 rubles for movable property). Secondly, to provide the tax authorities with documents confirming the costs of acquiring the property being sold. In this case, taxable income will be reduced by the entire purchase price.

When buying or building a dwelling, the maximum amount of the deduction depends on the origin of the funds for the purchase of an apartment, house or land. Own money will give the right to reduce the personal income tax base to 2,000,000 rubles, and a loan - up to 3,000,000 rubles

1. Professional. The personal income tax base can be reduced by those who are engaged in private practice, lawyers, notaries, individual entrepreneurs, creators of various works. The amount of the reduction depends on the amount of expenses that a person has incurred in connection with the implementation of professional activities. Expenses are taken into account in accordance with the documents provided or in a certain amount from the income received, if it is not possible to confirm them.
2. Deductions for the carry forward of losses from operations with securities for future periods.

In order to be able to reduce the taxable base, the personal income tax payer must perform a number of actions.

The procedure for obtaining a deduction

After the commission of actions or an event giving the right to reduce tax payments, first of all, it is necessary to collect all documents confirming the right to a deduction. These can be financial papers, where the amounts of expenses are fixed, various contracts, as well as certificates (certificates) that indicate the basis for reducing the amount of tax.

Then the payer turns to his employer, acting as a tax agent, or to the Federal Tax Service at the place of residence and asks to reduce the personal income tax base. Features of the procedure depend on the type of deduction.

If you are entitled to a standard deduction, there is no need to go to the tax office. To obtain it, you need to write an application at the place of work and provide certificates or certificates confirming the possibility of tax reduction. In some cases, additional documents may be required.

For example, when moving from one employer to another during the year, you will need a certificate of income at the previous place of work. And one of his parents can receive a double tax deduction for a child by presenting a statement from the second about refusing to receive it.

It is necessary to apply to the tax service for this type of deduction only if it is received in a smaller amount than required by law.

For example, a mother quit her job to look after the children, but the parents did not know about the possibility of the father receiving a double deduction. In this case, after the end of the year, you can contact the Federal Tax Service and receive the missing amount in the form of a refund of overpaid tax.

After checking all the data, the tax refund will be sent to the account indicated in the application.

In all other cases, the payer chooses how he wants to receive the deduction. Through the Federal Tax Service at the place of residence, the refund of overpaid tax is carried out after the end of the tax period (calendar year).

Currently, you do not need to write an application for a deduction to the Federal Tax Service.

The payer submits an income declaration, where he indicates the grounds for reducing the tax base and attaches all documents that give the right to a deduction. Then you need to provide the tax account details of the bank account where the payer will receive the refund (application).

During the tax period, you can reduce the amount of tax by submitting an application to the employer. In this case, the refund amounts will be taken into account for each calculation of income tax. However, in this case, you first need to go to the tax office to obtain a document confirming the right to the deduction and its size. This notice is attached to the application for deduction.

Applying for a deduction

The established form of the application for the deduction from the employer has not been developed. The appeal can be drawn up by analogy with other statements accepted in the office work of the organization where the payer works. An approximate sample can also be downloaded on the official website of the tax department.

If the taxpayer works simultaneously for several employers, the deduction at his choice can be granted only with one employer. – ADD THIS IS IMPORTANT

The statement states:

• Full name and position of the head;
• Full name, position and contact details of the employee who made the appeal;
• a request for a deduction, indicating the grounds for its provision (subparagraph of an article of the Tax Code of the Russian Federation);
• documents confirming the right to deduction;
• date of issue and signature of the applicant.

The address of residence in the application is indicated in accordance with the registration stamp in the payer's passport.

When applying for a reduction in the personal income tax base through the regional division of the Federal Tax Service, an application for a deduction is not issued. In this case, the package of documents consists of a declaration and supporting papers. At the same time, you need to fill out an application for the transfer of overpaid amounts.

Its form was developed by the tax department and is filled out according to certain rules. It is filled in capital block letters by hand or on a computer.

Fill in the following data:

• Full name of the payer;
• his TIN;
• address and contact phone number;
• code of the department where the application is submitted;
• the basis for the transfer (TC RF Art. 78);
• refund amount and reason (overpaid, charged, offset);
• type of budget payment (tax, fee, etc.);
• OKTMO codes and budget classification;
• the period for which the money is returned (calendar year);
• return recipient;
• banking institution where the account is opened;
• account type;
• details for the transfer (BIC, account number, its ownership);
• identity document.

When applying to the tax service for a document certifying the amount of the deduction (other than the standard one), the application indicates:

• name and address of the department of the Federal Tax Service;
• applicant's data (full name, address, telephone number);
• type of deduction and the basis for its provision (subparagraphs of articles of the Tax Code of the Russian Federation);
• the amount of the deduction for each basis;
• the employer(s) from whom the deduction will be made;
• list of documents confirming expenses;
• date and signature of the applicant.

Application examples

When contacting the regional division of the Federal Tax Service, in order to obtain a document justifying the reduction in tax payments, the application can be drawn up as follows:

In the IFTS for the Maloritsky district, Minusinsk

From Zheleznov Gennady Mikhailovich

TIN 365239874561

Passport 85 75 653265, issued by the Department of the Federal Migration Service for the city of Minusinsk on May 30, 2010

Date of birth 08/06/1983

Registration address Minusinsk, st. Nizhnekamenskaya, 65

Mobile phone: 89032576164

Application for confirmation of the right to the deduction provided for in paragraphs. 2, paragraph 1, art. 219 of the Tax Code of the Russian Federation

I ask you to confirm my right to receive a social tax deduction in connection with the payment of a fee for studying at the Ural state university my minor child Zheleznov K. G., in 2019 in the amount of 37,519 rubles 22 kopecks (thirty-seven thousand five hundred nineteen rubles twenty-two kopecks).

I will receive a deduction in the specified year from the employer:

open joint-stock company"Autodigest", TIN 986532158745, KPP 771102101, legal address: Minusinsk, Geroev Truda Avenue, 32.

Applications:

10/12/2018 Zheleznov (G. M. Zheleznov)

Then, in the name of the head or owner of the company where the payer works, a statement of the following content is written:

General Director of CJSC "Mekhanizmy"

Rostovtsev R. G.

Merdieva Ruslan Nikolaevich

Chief specialist of the quality department

TIN (if any) 632587456321

living at the address: Nefteyugansk, st. Molodezhnaya, 36, apt. 17

Statement

I ask you to provide me with a tax deduction, on the basis of subparagraph 2, paragraph 1, art. 218 of the Tax Code of the Russian Federation, as a participant in hostilities.

I confirm the right to a tax deduction, as well as the amount of income from the previous place of work:

• A copy of the certificate of a combat veteran No256324 dated 06/02/1998;
• Information about accrued wages and other payments No. 23/k dated 06/17/2018.

07/03/2018 Merdiev (Merdiev R.N.)

After approval by the manager, this document is transferred to the accountant who calculates the employee's salary for accounting when withholding tax.

Some types of expenses for professional activities or spending on education, treatment, insurance give the right to reduce the amount of income tax. A person must confirm them with documents and write an application for a refund of tax payments. This can be done at the regional division of the Federal Tax Service and at the employer. The procedure for obtaining an overpayment and the frequency of reducing the amount of income tax depends on the method of return chosen.

The buyer of any housing, if he is a resident of the Russian Federation and pays income tax, can get back 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 required 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,
• bank account details where tax office 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.