A tax deduction is a certain amount of money by which the taxable base can be reduced. Sometimes these funds are issued after the tax is paid directly in the form of money, but most often they are applied before calculating its value. It is important to know that a tax deduction can be received by any citizen living on the territory of the Russian Federation and having resident status in our country. At the same time, he must be officially employed and pay 13% of the income received at his place of work to the state treasury. The list of documents for tax deduction may vary depending on the type of return.

The deduction serves to cover the costs of citizens incurred in situations specified by law. There are set amounts of expenses that are eligible for coverage. You can return not their full amount, but only a part, also equal to 13%.

In this material, we analyze in detail what documents are required to formalize this or that type of deduction, where to get each of them and where to take them.

The deduction available to citizens for receiving treatment falls under the social category. With its help, you can compensate for the following costs paid by the taxpayer from his own funds:

• medical procedures received for one's own treatment;
• services in the same category provided to close relatives: spouse, minor offspring, parents;
• medications that were prescribed by the attending physician to the taxpayer or his close relatives, purchased during the course of treatment with his own funds;
• contributions for insurance payments to companies providing voluntary insurance to a citizen or members of his family.

To compensate for treatment or purchase of medications, the following conditions must be met:

• all procedures and the purchase of specific medications must be prescribed by the attending physician; money cannot be returned for independently purchased medications and treatment completed;
• the above names must be included in the list approved by the relevant government decree.

The maximum amount of expenses that can be compensated is 120 thousand Russian rubles. However, it also includes covering the costs of other types of social tax refunds, such as:

• covering expenses associated with obtaining education;
• compensation for depositing funds for pension accumulation;
• insurance and the like.

There is, however, an exception to this list. If the medical services that a citizen received are included in the list of expensive ones, the amount of compensation for them is not limited to the amount indicated above.

The list of sought-after items, called expensive, is updated annually, so after completing the procedures, we recommend that you familiarize yourself with it. It is quite possible that you will be able to receive a refund of the tax previously transferred to the state budget in a larger amount than you originally expected.

We will tell you more about expensive treatment and this social deduction in.

In addition, in the certificate issued to tax payers after payment for procedures received at the place of medical care, code numbers will be entered that will also help you determine which category they belong to:

• the number “1” indicates treatment that is not expensive;
• the number “2” reflects the high cost of the procedures.

To receive a deduction for treatment, you need to collect a certain package of documents, the definition of which is the purpose of our article. So, we present a list of required papers.

Table 1. Step-by-step instructions for collecting documents for a tax deduction for treatment

Step #1	First of all, the tax service expects payers to submit a 3-NDFL declaration form for verification. It is filled out and submitted to the authorities at the end of the one-year period in which the treatment was received and paid for. The declaration is filled out based on information from the documents listed below.
Step #2	In the accounting department working at your place of employment, you must order the production of a certificate marked 2-NDFL, which contains data on the employee’s salary and the transfer of tax collections to the treasury in the amount of 13% of it. If you worked in several places during the current year, you will have to obtain the required document from each of them. Usually, upon dismissal, it is issued along with other documents.
Step #3	If there was a fact of payment for medical assistance to a close relative, depending on his status in relation to you, you must collect the following items: for minor children you will need a birth certificate; for spouses – a certificate of marriage; own birth certificate if the taxpayer’s parents underwent medical procedures.
Step #4	It is also necessary to collect a certain number of papers that will play the role of confirming the right to receive a tax refund from the treasury. These include: an agreement concluded with a hospital or other medical institution, which stipulates the receipt of paid services; a certificate from the cash register indicating that you have made payment for the services received; directions and certificates from the attending physician, which indicate that the patient needed to pay for purchased expensive medications out of his own pocket; if you went to a sanatorium for rehabilitation, you must present the stub of your sanatorium-resort voucher; payment documents, checks, orders and other items confirming expenses incurred; a copy of the license of the medical organization.
Step #5	If you receive a tax deduction for medical services provided under a voluntary insurance agreement, you must submit for verification: the required contract; insurance policy; checks and receipts needed to receive insurance premiums; a prescription form containing all prescribed medications, issued with a specialized mark for the tax authorities; copies of bills.
Step #6	If you do not want to wait until the end of the year, apply directly to your employer for the deduction. To do this, you need to prepare the following documents: Write an application to the Federal Tax Service so that you will be given a notice indicating your right to receive a deduction. To do this, you need to submit all the documents listed above for verification. After completing the necessary procedures, you will receive a notification. Write an application to receive a deduction from your employer.

Filling out documents is an important point. To receive a tax deduction, you need to fill it out correctly, otherwise the tax office will refuse to reimburse you for the money you spent and you will have to bear the costs without government support.

We collect a package of documents to receive a tax refund for education

Another type of social tax deduction. In this case, we are talking about compensation for costs associated with receiving educational services provided by:

• directly to the taxpayer;
• children of payers receiving higher education full-time, whose age has not reached 24 years;
• minors under the taxpayer's care who are also studying full-time at a university or other institution;
• to receive educational services for brothers and sisters, full and half-siblings, with the same age restrictions and conditions as for children.

An institution providing educational services must have an appropriate license, otherwise the deduction will not be taken into account.

If you have a license, you can compensate for expenses not only for university or institute expenses, but also for knowledge gained in:

• kindergarten;
• private schools;
• in organizations providing additional education to children and adults.

Limitations on the amount of expenses eligible for compensation are as follows:

• the maximum amount of social deduction is 120 thousand Russian rubles;
• compensation for expenses for children in this case will be 50 thousand.

Remember that the value of 120 thousand is common to all types of social deductions.

Now let's turn to the list of documents required to receive.

Table 2. Step-by-step instructions for collecting documents for a tax deduction for education

Step #1	For any deduction, you must fill out a 3-NDFL declaration form. The variety you are looking for is no exception. This time, information for filling out the declaration will also be taken from the following list of papers.
Step #2	A 2-NDFL certificate obtained from accountants is also required for any deduction.
Step #3	It is also necessary to provide a copy of the agreement concluded between the taxpayer and the educational organization for the provision of relevant services. If the cost of training has changed over several years, it is necessary to request the provision of an additional agreement indicating the increased cost.
Step #4	If payment for studies was made to the taxpayer’s relatives, you need to prepare these papers: a certificate from their educational institution indicating that the relative received a full-time education; birth certificate of the child; documents that confirm the fact of guardianship or trusteeship of a minor; an agreement concluded when accepting a child into a foster family; documents indicating the presence of family ties with a brother or sister.
Step #5	Payment papers indicating that all the expenses mentioned were actually made, that is, checks, orders, receipts, and the like.
Step #6	In addition, you need to draw up an application for a refund of personal income tax, since it is from the funds you previously paid to the treasury that the money for refund will be withdrawn.

As in the case of a deduction for treatment, in this case you can receive funds from the employer. To do this, do everything as in the previous example.

1. Write an application for notification of the right to receive a deduction from the employer and take it to the tax service along with the rest of the documents. Receive a notice in a month and give it to your employer.
2. Write an application for receiving funds for the employer and attach a notice to it.

Video - Documents for obtaining a social tax deduction

We prepare documents for deductions for the apartment

Most often, citizens are interested in the question of what documents to collect for deduction in the following cases:

• when buying an apartment;
• when selling it;
• when purchasing an apartment with a mortgage.

The list of documents for each case will be different, despite the fact that all of the listed tax refund options relate to the same type of deductions - property. We would like to immediately note that the information presented in the section you are looking for will also be relevant for other types of housing, for example:

• residential buildings;
• rooms;
• shares in residential premises, etc.

Deduction for the purchase of an apartment with your own funds and interest on the mortgage

When a taxpayer acquires property, truly serious expenses are incurred. However, many of them are indirectly related to the acquisition. You bought an apartment and you need to bring it into a condition suitable for habitation. Expenses in this area are also included in the category available for compensation.

Here is a sample list of them:

• compensation from the state relies on the purchase or independent construction of residential real estate located within the borders of Russia;
• to repay mortgage interest on a targeted housing loan obtained in state credit systems or from employer companies, third-party companies, etc.

The maximum amount of costs that the state agrees to compensate the taxpayer is 2 million units of national currency. However, not the entire amount can be returned, otherwise citizens would receive apartments for free. Only a portion of 2 million, equal to 13%, is eligible for return. Converting into cash equivalent, we get 260 thousand rubles.

To repay mortgage interest, citizens are entitled to 3 million rubles, of which only 13% is also available for return. As you can see, the amount has increased, and in cash it amounted to 390 thousand rubles.

In the case of receiving a deduction for the purchase of housing, in which a third-party loan was not used, the payer may not use the entire amount at a time, and save the balance to transfer to the next major purchase.

Compensation also includes expenses for:

• Finishing work;
• payment for third-party assistance for their implementation (for example, hiring a construction team);
• design work, including budgeting;
• purchase of materials, etc.

It is very important that in the case of compensation for finishing, the contract for the purchase of housing indicates that the premises were received in a state of rough finishing, and it is necessary to carry out finishing work at a different level, that is, build walls between rooms, apply coating, lay floors, etc. .

Now let us turn our attention to the list of documents required for preparation in the case of purchasing an apartment.

Table 3. Step-by-step instructions for collecting documents for tax deductions when purchasing an apartment

Step #1	Above we have already mentioned the declaration in form 3-NDLF twice. To receive a deduction of any kind, it must be formalized, including in the case of compensation for expenses incurred when purchasing a home.
Step #2	Next, we go to the accounting department and take a certificate marked 2-NDFL, which, as we have already said, contains information on the taxpayer’s payments, as well as tax fees deducted from his salary.
Step #3	Next, you need to prepare papers that will serve as evidence of the payer’s right to own housing: if you bought or built your own house, you must provide evidence that the property has passed the state registration procedure; when purchasing an apartment or room, it is necessary to draw up an agreement on its acquisition, as well as an act stating that the housing is transferred by the developer for use, and a certificate of completion of the state registration of real estate must be attached to them; When purchasing a plot of land suitable for construction, it is necessary to submit a document indicating that the procedure for state registration of ownership of it has also been carried out.
Step #4	If there was a loan, then it is necessary to submit for verification an agreement that will contain information about the loan taken and its housing focus. In addition, it is necessary to submit a repayment schedule for the debt taken, as well as payment documents indicating the transfer of amounts to repay it. Please note the following important fact. You can borrow money not only from a bank, but also from a company that is the payer’s employer, or from any other legal entity or entrepreneur. However, in order for the tax service to agree to compensation for interest on the loan, it is necessary that the agreement states that the loan is taken to solve a housing problem, that is, the purchase of an apartment, house, etc.
Step #5	Next you need to deal with payment documents: first of all, it is necessary to submit payment documents confirming that the apartment or other housing was purchased, that is, we are talking about bank statements, receipts, cash receipts; the same applies to the costs associated with carrying out finishing procedures inside the premises; they must be confirmed with papers from the varieties listed above, confirming the purchase of the necessary building materials, payment for the services of the work team, design of future housing, preparation of estimates and other nuances; for a credit loan, it is necessary to submit payment documents related to the transfer of finances in favor of repaying the debt, including interest paid, which may be certificates, statements from the personal account of the tax payer and other papers.
Step #6	If the purchased apartment or other housing is taken in the name of several people, for example, spouses, as property of a common nature belonging to both of them, you will have to prepare additional papers: a copy of the document indicating marriage; A handwritten statement stating how the owners have decided to distribute the tax refund received.
Step #7	It is also necessary to submit a written application to receive a refund of the citizen’s income tax previously transferred to the state treasury.
Step #8	If you do not want to wait and have decided to receive a tax refund by contacting the company at your place of work, you must repeat the procedure presented in the examples above for receiving a notice from the state tax office confirming the citizen’s right to a refund of part of the money spent, draw up an application for the employer and take it to him it along with the notification received.

Please pay attention to one very important fact: in each case, no matter what deduction you claim, when you show up at the tax office with papers, take two sets of them with you:

• package of copies;
• package of originals.

The fact is that the tax office takes copies for processing, however, in order to have confidence in their authenticity, during the initial reception, service specialists must check the originals and photocopied papers you submitted.

For the sale of an apartment

You can receive a property deduction not only for the purchase, but also for the sale of housing. At the same time, the money will not be given to you, only the amount of tax collection will decrease.

The tax deduction will be applied to the financial base subject to the levy on the income of an individual.

Before last year, it was 36 months; after overcoming this time limit, its value increased to five years. If you wait the required period, you can get an exemption from paying tax, and it will not matter at all whether you sell your own apartment more or less expensively.

In addition, in some cases the period of three years still applies. For a time-limited condition to be valid, the property must meet the following characteristics:

• the right to own it came to the current owner due to the receipt of an inheritance;
• the apartment became the property of the taxpayer through a gift from a family member or relative close by blood (a list of members of this category can be found in the Family Code in force in Russia);
• the right of ownership of housing was received by the owner after the privatization procedure;
• apartments or other residential property were transferred to the taxpayer paying the rent under a maintenance and dependency agreement for life.

Please note that it is not possible to reduce the tax base “for show” by specifying a smaller amount in the contract, since now the determination of the cost of housing is based on cadastral value, not inventory value, that is, the price has become close to the market price. Therefore, the tax base cannot be less than 70% of the cadastral value of the property, which means, no matter how much you specify in the agreement, you will in any case pay a tax close to reality.

As for other real estate objects that are not residential, the minimum period of ownership is still three years. We are talking about such names as:

• parking space;
• car and the like.

A tax deduction can be made for compensation of expenses incurred during the purchase. In other words, when selling property, keep a document that says how much you bought it for, as well as what finishing work, purchase of materials, and other items you paid for. Then, the “body” of the financial base, that is, the income you receive, may decrease much more than with the use of a deduction.

The maximum amount available for return when selling an apartment is 1 million units of the national Russian currency. By this amount you can reduce the income received as a result of the sale of an apartment, house, or other residential property.

For non-residential real estate, this amount is 250 thousand Russian rubles.

Now let's turn to the list of documents that need to be provided when selling an apartment to the tax service.

Table 4. Step-by-step instructions for collecting documents for tax deductions when selling an apartment

Step #1	First of all, it is necessary to declare income in the already familiar 3-NDFL form. Fill it out with the information from the following documents.
Step #2	Take a 2-NDFL certificate from your workplace. If you work unofficially, you will not be given a certificate, therefore, you will not be able to receive a deduction.
Step #3	If the property was jointly owned by several persons and is sold before the minimum deadline is reached, it is necessary to submit an application to the tax service containing the nuances of the agreement between the owners regarding the distribution of the tax deduction. In addition, you will need to provide a marriage certificate.
Step #4	It is necessary to provide documents on the sale of housing to the new owner.
Step #5	You must also provide a bank statement or other proof that the funds have been received.
Step #6	If you have documents confirming expenses previously incurred for the purchase and decoration of housing, attach them, but remember that then you will not be able to receive a deduction.

Child tax deduction: collecting documents

The child deduction is one of the types of standard tax refund, which is available to citizens living in the Russian Federation who have:

• biological or adopted children;
• wards or under guardianship of minor citizens.

Funds are provided to taxpayers through the employer. The issuance of money lasts until the month of the year in which the income received by the tax payer exceeds 350 thousand Russian rubles.

The amount of funds provided is as follows:

• for a child born first or second in the family, the payment will be equal to 1 thousand 400 rubles;
• for subsequent children, it more than doubles and amounts to 3 thousand rubles for each.

In addition, if parents are raising a child with a disability who has not reached the age of majority, they are entitled to 12 thousand rubles, but on the condition that they are of the same blood with the offspring, that is, relatives. Adoptive parents and other citizens who have adopted a child who is not their own by blood into a family receive half as much - 6 thousand rubles. For more details, read .

If a healthy or disabled child, after finishing school, enters a university and studies there full-time, without the risk of expulsion, parents will be able to extend the receipt of funds directly until the child is 24 years old.

When spouses have children from previous marriages, the offspring born in the new union becomes the last. For example, mom has a son from her previous marriage, dad has a daughter. The son is the first, the daughter is the second, and the new baby is the third.

Let's look at what documents you need to collect to receive state compensation for children.

Table 5. Step-by-step instructions for collecting documents for a child tax deduction

Step #1	Since this deduction is provided through the employer, first of all, it is necessary to write an application for the return of funds paid to the state budget at the place of employment.
Step #2	Then it is necessary to prepare documents that will serve as confirmation of the legal right of a Russian citizen to receive a deduction. These include: papers testifying to: the birth, adoption, adoption of a specific offspring; if the baby has an official disability, medical confirmation in the form of a certificate is required; if the offspring has become a student, it is necessary to provide papers confirming the relevance of the fact of his studies at the university; a document certifying the marriage between the parents, if they are part of it, a document confirming the divorce, if separated; in the absence of a second parent, a citizen has the right to receive a double tax refund; for this it is necessary to provide confirmation of the absence of the second parent by providing a document indicating his death or disappearance, or a certificate prepared from the words of the child’s mother about the absence of the father.
Step #3	If guardianship has been issued over the child, the package of documents must be supplemented with a resolution from the relevant structures guarding the offspring to transfer him to the guardianship of a specific citizen. Also required is: agreement on guardianship or trusteeship over a citizen under 18 years of age; agreement on adoption into a foster family.

Please note that the funds provided are not given to citizens in full. The tax base, that is, the citizen’s salary, from which the tax levy is then calculated, is only reduced by their value.

Let's sum it up

In this material, we examined the most popular tax deductions that are of interest to citizens of the Russian Federation. In fact, these are not all possible types of them. Lists of documents must be clarified for each individual. For categories of deductions not presented in this text, information can be found on the official electronic resource of the Federal Tax Service of our country.

We think that many have heard about the existence of a tax deduction for the purchase of their own home, but it is not always clear what nuances exist in the law and how to properly take advantage of this deduction. Let's look at this topic in more detail. How to get a tax deduction for the purchase of real estate, what documents will be required to return 13 percent from the purchase of an apartment in 2019.

What are tax deductions

A tax deduction is the amount by which the tax base is reduced due to certain circumstances. When we talk about tax on your income, the tax base will be precisely the money you earn, from which you must pay personal income tax to the treasury - personal income tax.

Thus, if, relatively speaking, we are talking about a tax deduction of one million rubles, this means that on one million rubles of your income you are allowed not to pay personal income tax, which is 13 percent in Russia. In this example, it is 130 thousand rubles. Therefore, the deduction will be equal to a million, and the actual money saved on taxes will be 130 thousand. These concepts should not be confused.

In Russia, there are various types of tax deductions, when the state helps citizens a little in a given situation. The list of such deductions in Russia, in particular, includes:

• deductions for the purchase of housing,
• deductions for children - both parents can apply for them until the child’s 18th birthday (sometimes even up to 24 years old),
• deductions for treatment,
• deductions for education (including additional education – up to driving school),
• deductions for charity,
• deductions for voluntary life insurance, etc.

What kind of real estate can you get a deduction for?

Purchasing an apartment is a special case of a real estate situation. You are entitled to a tax deduction in the following cases:

• buying a room, apartment or residential building,
• buying a share in a room, apartment or house,
• purchasing a plot of land for a residential building,
• purchasing a share in such a plot,
• servicing a loan taken out for the purchase of any of the objects listed above - simply put, we are talking about interest on the mortgage.

How much is a deduction for the purchase of an apartment or house?

Does it make sense to do a deduction?

Yes, if your official income is large enough. If your employer does not pay you your salary “in an envelope,” while your official earnings are the minimum allowable amount, then most likely you will be able to take full advantage of the deduction in the foreseeable future.

Of course, if you officially receive the minimum wage, it will take you a long time to return taxes on it. And given the fact that every year you need to confirm your desire to use the deduction, you will quickly get tired of it.

Above we gave an example with a fairly average salary of 30 thousand rubles before tax (in hand this is 26,100 rubles). Even with that salary, it would only take six years to get the maximum deduction. And in some cases, people can earn higher salaries, receiving a maximum deduction for two to three years.

This money will not be superfluous for buyers of an apartment with a mortgage. Since the mortgage interest deduction is even higher than the deduction for the home itself, it makes sense to use it as much as necessary. It is obvious that people who buy housing on credit are not rich enough to squander the opportunity that the state gives them in this case.

Tax deduction when purchasing an apartment in 2018 - 2019 - the documents required for its registration, the procedure for providing it, dimensions, nuances and other useful information for those who plan to receive such a deduction are given in our article.

Tax deduction when buying an apartment in 2018 - 2019

Taxpayers who purchased housing during the reporting period are entitled to a tax deduction. In order to take advantage of this opportunity, the following conditions must be met:

• Availability of income in the reporting period on which personal income tax was paid at a rate of 13%. The exception is dividends. It is not possible to obtain tax deductions for this type of income.
• Purchasing an apartment with your own money or with funds from a credit institution issued for the purpose of mortgage lending.
• Location of housing in the Russian Federation.
• Lack of interdependence between the parties to the transaction. This refers to transactions between spouses, parents and children, etc.

The procedure for obtaining a deduction when purchasing housing is regulated by Art. 220 of the Tax Code of the Russian Federation, which specifies situations when a taxpayer has the right to receive a deduction of this type.

Read about what rules currently apply for deductions for the purchase of housing. material .

What is the amount of tax deduction

1. 2 million rubles. for the purchase of housing.

In addition, the following types of costs can be taken into account:

• to pay for design and estimate documentation;
• purchase of building materials and materials used for finishing;
• payment for services, construction and finishing works.

Personal income tax on this amount will be 260,000 rubles. (2,000,000 × 13% = 260,000).

The features of the deduction are such that you can register it each spouse can separately , if the apartment is joint property. In addition, from January 1, 2014, the described deduction can be provided for several objects. However, the total amount of deduction should still not exceed 2 million rubles.

IMPORTANT! You can also receive a deduction if the apartment is registered in the name of your minor child. At the same time, the limit is 2 million rubles. also occurs. In the future, your child will also be able to take advantage of the deduction when purchasing a home. There are no restrictions for it.

Let's look at an illustrative example.

Example 1

The Fedorov spouses A.V. and V.D. are officially employed, their monthly salary is 70,000 and 40,000 rubles. respectively. In 2018, they bought an apartment for 2,700,000 rubles with their own money, as well as building materials worth 500,000 rubles. In addition, they entered into an agreement for apartment finishing services, the cost of which was 400,000 rubles. As a result, all expenses incurred by the family when buying an apartment turned out to be equal to 3,600,000 rubles. (2,700,000 + 500,000 + 400,000). This means that they have the right to return the tax paid in the amount of 461,500 rubles. (3,600,000 × 13%).

According to current legislation, the maximum amount of tax that can be returned to the Fedorov family is 520,000 rubles. ((2,000,000 rubles due to the husband + 2,000,000 rubles due to the wife) × 13%).

How much can they return in 2019? So, A.V. Fedorov and V.D. received the following annual salary for 2018: 840,000 rubles. husband (70,000 rub./month × 12 months) and 480,000 rub. wife (40,000 rubles/month × 12 months). They paid personal income tax in the amount of 109,200 thousand rubles. (840,000 × 13%) and 62,400 rub. (480,000 × 13%) respectively.

As a result, it turns out that in 2019 they have the right to return the entire amount of income tax contributed to the budget - 171,600 rubles. (109,200 + 62,400).

The remaining tax amount is RUB 289,900. (461,500 - 171,600) they have the right to receive in subsequent tax periods (in 2019, 2020, etc.).

We also note that they still have the opportunity to apply for a deduction of 400,000 rubles. (RUB 4,000,000 - RUB 3,600,000) if they buy another apartment.

2. 3 million rubles. to repay interest on the mortgage, if the housing was purchased using credit funds. In this case, you can additionally count on receiving up to 390,000 rubles. (3,000,000 × 13% = 390,000). But such a deduction can only be used for one property.

Let's look at an illustrative example.

Example 2

Zaitsev I.I. in 2018 bought an apartment worth 1,500,000 rubles, taking out a mortgage loan for 1,000,000 rubles. for a period of 5 years. The volume of mortgage interest for the year is 125,000 rubles, for the entire period - 625,000 rubles.

The income of I. I. Zaitsev, from which he pays personal income tax, is 180,000 rubles per month. In 2018, he earned 2,160,000 rubles. and paid personal income tax in the amount of 280,800 rubles.

So how much tax can he get back in 2019?

Firstly, he can reimburse the tax paid using a property deduction for the purchase of an apartment. The amount of compensation will be 195,000 rubles. (1,500,000 million × 13%).

Secondly, he has the right to reimburse part of the tax paid, using a deduction for repayment of mortgage interest in the amount of 85,800 rubles. (280,800 - 195,000), and the balance is 39,200 rubles. (125,000 - 85,800) he will be able to reimburse in 2019.

In conclusion, we note that in the future Zaitsev I.I. can issue another deduction when purchasing another apartment. He still has 500,000 rubles left. (2,000,000 - 1,500,000).

Read about the nuances when receiving a deduction for an apartment as an individual entrepreneur. “Tax deduction when purchasing an apartment for individual entrepreneurs (nuances)” .

When is the deduction processed?

There are 2 ways to receive a deduction:

• wait until the end of the year and contact the Federal Tax Service inspectorate, collecting the necessary documents;
• without waiting for the end of the year, contact the Federal Tax Service to receive a notification of the right to a tax deduction and take this notification to the employer.

Depending on the chosen method, the package of documents will differ slightly.

Documents for a tax deduction for the purchase of an apartment when applying to the Federal Tax Service

To recover the tax deduction when purchasing an apartment, the taxpayer will have to collect a fairly extensive set of papers. It will include the following documents for a tax deduction for the purchase of an apartment:

• tax return form 3-NDFL;

NOTE! Declaration 3-NDFL for 2018 is submitted using a new form.

• a copy of the taxpayer’s passport (pages with basic information and registration);
• certificate 2-NDFL (required original);

IMPORTANT! If a taxpayer worked for several employers during the reporting period, he should submit certificates from all places of work.

• purchase and sale agreement (equity agreement);

Documents for deductions issued by the employer

In the case where the taxpayer does not want to wait until the end of the year, to receive a deduction for an apartment, he can contact his employer and receive a deduction from him.

How to apply for a tax deduction when purchasing an apartment from an employer?

In this case, the employee must first contact the tax office with a set of documents (in fact, we are talking about the same documents that are described in the section “Documents for a tax deduction for the purchase of an apartment” of our article, except for the declaration in Form 3-NDFL) and submit application for issuance of a notice of the right to a tax deduction. Having received a notification from the inspection, you must take it to the accounting department of the enterprise and write a statement to the employer. Based on this, personal income tax will not be withheld from the employee’s income.

About what type of deduction you can submit an application in electronic form, see the material “An application to an agent for deduction of personal income tax can be electronic.”

If a taxpayer works in several places, he has the right to receive a deduction in each of them by submitting the appropriate number of notifications to the Federal Tax Service.

In this case, the tax already withheld from the beginning of the current year at the place of work is subject to refund. Read more about this in the materials “The Ministry of Finance no longer argues: personal income tax withheld before receiving deduction documents from the employee must be returned” , “Ministry of Finance - about deductions for apartments not from the beginning of the year.”

Let's look at an illustrative example.

Example 3

In January 2019, A. N. Kozlov, using his own funds, purchased an apartment worth 2,000,000 rubles. Kozlov A. N. is officially employed in 2 companies: LLC “IKS” and LLC “TEKS”. His monthly income is 50,000 and 35,000 rubles. respectively. The personal income tax he pays per month is 6,500 rubles. for the 1st place of work and 4,550 rubles. on the 2nd.

Having decided not to wait until the end of the year and receive a deduction from the employer, he submitted a complete set of documents for the deduction and an application for issuing 2 notifications for 2 places of work to his Federal Tax Service. The inspection was successful and he was issued notices in May 2019.

Starting from May 2019, ICS LLC, on the basis of a notification from the tax authority, stopped withholding personal income tax from the salary of A. N. Kozlov. In connection with this, he began to receive 50,000 rubles, and not 43,500 rubles, as before (50 000 - 6,500). In total, from May to December 2019, he will receive a tax in the amount of 52,000 rubles for IKS LLC. (6,500 × 8 months). In addition, at his place of work, he will also be refunded the amount of tax withheld for the period from the beginning of the year - 26,000 rubles. (6,500 × 4 months).

For the 2nd place of work (TEX LLC), the amount of refundable tax for the year will be 54,600 rubles. (RUB 35,000/month × 12 months × 13%).

As a result, for 2019, the total amount of tax reimbursed to A.N. Kozlov will be equal to 132,600 rubles. ((50,000 + 35,000 rub./month) × 12 months × 13%).

The remaining tax is 127,400 rubles. (2,000,000 × 13% - 132,600 rubles) Kozlov A.N. will be able to return it in 2020, having received new notifications from the Federal Tax Service for the balance of the tax not returned to him.

Is a deduction possible for housing purchased more than 3 years ago?

If the apartment was purchased more than 3 years ago, but you did not receive a deduction for it, you have the right to do so later. There is no statute of limitations for deductions. However, remember that you can return tax for no more than 3 previous years. For older periods, refunds are not possible due to Art. 78 Tax Code of the Russian Federation. For example, in 2019 you can file returns and receive a deduction for 2018, 2017 and 2016.

Results

To apply for a deduction for a purchased apartment, you will need to collect a fairly extensive set of documents, the composition of which depends on the nuances of purchasing a home. It will need to be submitted to the Federal Tax Service either at the end of the tax period or before its end. In the 1st case, the tax will be returned by the Federal Tax Service, and in the 2nd it can be obtained directly from the employer based on confirmation of the right to deduction issued by the Federal Tax Service.

In practice, the period for returning a tax deduction when purchasing an apartment through an inspection takes about 4 months: 3 months are spent by the tax authorities to conduct a desk audit of the declaration and submitted documents, and another 1 month to refund the tax paid.

According to the law, for the purchase of real estate using credit funds, monetary compensation is required in the form of a tax deduction. Let's look at what documents you will need for a tax refund for an apartment on a mortgage in order to exercise your legal right. The list of documents is quite large, but collecting it is not as difficult as it might seem at first glance.

Download immediately: Read about all the intricacies of the design below.

Documents for returning the deduction for an apartment purchased with a mortgage

Before talking about the list of necessary documents to the tax authority to obtain a tax deduction for a mortgage, it is necessary to clarify the most important points.

When buying an apartment on credit, you can get 2 types of tax deductions:

• basic – 13% of the property value;
• for mortgage interest - 13% of the amount of interest paid to the bank.

It should be noted that not everyone will be able to receive a personal income tax refund. Citizens who:

• purchase housing for personal (non-commercial) purposes;
• have official income subject to income tax;
• live in Russia for more than 183 consecutive calendar days a year.

The tax deduction is not refundable when purchasing property using maternity capital, using funds from the budget or belonging to third parties, or when concluding a real estate transaction between close relatives!

You can receive a personal income tax refund in one of the following ways:

• by contacting the Federal Tax Service in person at the place of registration - the required amount will be transferred to the applicant’s personal bank account;
• by submitting an application to the accounting department at the place of work, the taxpayer will be exempt from paying personal income tax until the total amount becomes equal to the deduction amount.

Package of documents for tax refund when purchasing an apartment with a mortgage:

• declaration in form 3-NDFL;
• certificate from the official place of work (2-NDFL) for each working year;
• photocopy of the passport of a citizen of the Russian Federation;
• a photocopy of the loan agreement with the payment schedule;
• photocopy of the purchase and sale agreement;
• application for tax refund addressed to the head of the Federal Tax Service;
• application for the return of a deduction for mortgage interest paid;
• a certificate from the financial institution that issued the loan regarding the amount of interest paid under the agreement;
• certificate of ownership (extract from the Unified State Register from 01/02/2017), or an act of acceptance and transfer of property when purchased in a facility under construction;
• photocopies of payment documents (for tax compensation for mortgages) confirming the deposit of funds towards the loan payment;
• photocopies of payment documents confirming the fact of payment for housing for deduction on the mortgage.
• bank statement indicating details and account number (for transferring funds).

When purchasing real estate with a mortgage, it is possible to receive compensation not only for interest, but also for other expenses: for the acquisition of property, finishing and building materials, payment for work and services. Therefore, it is important to save all receipts, receipts and other documents confirming payment!

To apply for a tax deduction for a mortgage with common property of spouses, you will also need:

• photocopy of marriage registration certificate;
• application for determination of shares in joint property.

You can apply for a deduction for mortgage lending only after signing the transfer and acceptance certificate and receiving the keys to the property in your hands.

Documentation for a tax deduction for an apartment on a mortgage again

From January 1, 2014, the property deduction for the value of real estate was increased to 2 million rubles and for interest to 3 million rubles. If, when purchasing a home, the established limit was not fully spent, then you can receive compensation multiple times, until the established amount of funds is completely exhausted. But this only applies to the property part; you can only use the interest refund when purchasing real estate for the first time on credit.

When submitting a repeated declaration to return 13% from the purchase of real estate, you do not need to provide a complete package of documents. To receive tax deduction balances you will need:

• certificate 2-NDFL for the year;
• a photocopy of the passport of a citizen of the Russian Federation in case of data changes;
• a photocopy of the marriage or divorce in case of a change of surname;
• a certificate from the bank confirming the amount of interest paid for the year.

A fully realized personal income tax refund eliminates the possibility of re-using the deduction refund in the future acquisition of real estate.

Certificate from VTB 24 bank

To return the deduction from the interest paid on the loan, you must provide a certificate from the bank to the tax office. Let's look at what this document is and how it is filled out using the example of a certificate from VTB 24 bank about mortgage interest paid.

You can receive the certificate in person by visiting a bank branch in person with your passport.

The “header” of the document will indicate the borrower’s full name and identification document details. Below is the date and registration number of the form. The “body” of the document contains the following information:

• No. and date of the loan agreement;
• date of issue and end;
• type of loan (credit product);
• total loan amount
• monthly payment amount;
• agreement status (open or closed).

The certificate must contain a summary confirming that the client has no debts to the bank. The signature of the head of the bank branch must also be present.

How to order a certificate from Sberbank

To order a certificate of the balance of mortgage debt from Sberbank, you also need to visit the office of the financial institution in person.

In the upper right corner of the form, the purpose is written - “At the place of requirement.”

The help contains the required information:

• about the bank (branch, address);
• about the loan agreement (number, date);
• about the borrower (full name, passport details).

All information about debt repayment is presented in table form. The form is signed by an authorized employee and certified by the seal of the organization.

You can preview the document by requesting a certificate of mortgage interest paid from Sberbank online. This can be done in your personal account by indicating the loan document number.

Questions and answers

Is it possible to get a deduction for mortgage interest if the house has not yet been rented out?

It is possible to receive a deduction for interest (as well as the main deduction) after state registration of property rights. If housing is purchased in an unfinished house, you can provide documents to the Federal Tax Service after signing the property acceptance certificate.

What documents are needed to submit 3-NDFL when buying an apartment with a mortgage?

To submit a 3-NDFL tax return, you will need a package of documents:

• a copy of the loan agreement with the payment schedule;
• application for personal income tax refund and completed 3-personal income tax declaration;
• certificate 2-NDFL for the entire required period;
• a certificate from a bank or credit institution about the repaid interest;
• copies of documents certifying the existence of real estate expenses;
• Agreement confirming the acquisition of property (purchase and sale);
• Certificate of ownership / extract from the Unified State Register / act of acceptance and transfer of the apartment;
• A copy of the passport, TIN certificate and work book (the need to provide a work book must be checked with your Federal Tax Service office).

This is a list of the main documents required to submit to the tax authority. If your case is individual, ask the appropriate question at the local branch of the Federal Tax Service.

To fill out 3-NDFL tax returns, the following documents are required:

1. Passport (birth certificate for minors);
2. INN (you only need to know the number).

When purchasing a home (apartment, room, residential building):

1. Certificate of registration of ownership of real estate;
2. Contract of purchase and sale of housing;
3. Transfer and acceptance certificate;
4. Documents confirming payment (payments, receipts, receipts);
5. Certificate of income from the place of work Form 2-NDFL.

If housing was purchased on credit (mortgage), the following is additionally required:

7. Loan agreement (mortgage agreement);
8. Certificate from the bank about interest paid;
9. Payment documents for interest payments.

During housing construction:

1. Agreement for the construction of housing (agreement of equity participation in construction, investment, etc.);
2. Payment document (checks, receipts, receipts, payment orders);
3. Documents confirming expenses (checks, sales receipts, acts, contracts, invoices, etc.);
4. Certificate of registration of ownership of the housing property (if available, if the housing is registered);
5. Certificate of acceptance and transfer of a residential building (if available);
6. Certificate of income from the place of work Form 2-NDFL.

When selling an apartment, room, residential building:

1. Contract for the sale of housing;
2. Receipt for receipt of money, bank statement (if available);
3. Documents for the purchase of housing (if the housing has been owned for less than 3 years and the sale price is more than 1,000,000 rubles);

When paying for training costs:

1. Agreement with an educational institution;
2. Documents confirming payment for training (checks, receipts, etc.);
3. Child’s birth certificate (if the parents pay for the tuition);
4. A copy of the educational institution’s license;
5. Certificate of income from place of work Form 2-NDFL

When paying treatment costs and purchasing medications:

1. Agreement with a medical institution;
2. Documents confirming payment for treatment;
3. Certificate of payment for services to be submitted to the tax authorities (approved by order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256);
4. Certificate of income from the place of work Form 2-NDFL.

When paying for medications:

1. Prescription from the attending physician, form N 107/u;
2. Receipts (cheques) for payment;
3. Certificate of income from place of work Form 2-NDFL;

When selling a car and other property:

1. Documents for the sale of a car (Certificate-invoice, contract, etc.);
2. Documents for the purchase of a car (if the car has been owned for less than 3 years and the sales price is more than 250,000 rubles);
3. Certificate of income from the place of work Form 2-NDFL.

When selling securities:

1. Documents for the sale of securities (agreements, payment documents)
2. Documents for the purchase of securities (agreements, payment documents)
4. Certificate of income from a tax agent (broker, trustee Form 2-NDFL
5. Documents for payment of additional expenses (commissions, exchange fees, depositories, registrars, etc.)

When paying for voluntary health insurance costs

1. Voluntary medical insurance agreement
2. Insurance policy
3. Cash receipts and receipts for payment of insurance premium (contribution) form No. A-7

When paying expenses for voluntary pension insurance

1. Voluntary pension insurance agreement
2. Documents confirming payment of fees

Cost of services from January 1, 2018

Service	Cost, rub.)
Preparation of tax returns 3-NDFL
Preliminary consultation	For free
Purchase and construction of housing	1800
Payment of treatment costs	700
Charity	For free
Payment of study expenses	700
Selling an apartment	1 500
Selling a car	1 500
Transactions with securities	6 000
Receiving income abroad	2 500
Receiving other income (rental housing, gift agreements)	1 500
Each additional source of income and tax deduction	400
Copy of tax return	For free
Sending documents by mail	1000
Consultation when drawing up a declaration	For free
Checking tax debts (for 1 payment)	500
VIP Consultation with a tax expert	6 000
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