Property tax deduction per year. Receiving a property deduction through an employer. What you need to know about getting a tax deduction

Property deduction in 2017 can be applied for when purchasing real estate acquired before 2017, and not during it. At the same time, a property deduction for 2017 can be issued through the tax office at the end of the year, over the next three years: 2018-201.

How to calculate property deduction?

Property deduction is calculated as 13% of:

housing costs;
expenses for:
- purchase of housing (cost of housing under contract);
- construction and finishing materials (for apartments and rooms only finishing materials);
- payment for construction and finishing services;
- development of design and estimate documentation;
- connection to networks or creation of autonomous sources of electricity, water, gas supply and sewerage (only for a residential building).
expenses for repaying interest on a target loan (expenses actually incurred by the end of the accounting year are taken into account).

How to apply for a property deduction?

The taxpayer must:

Collect documents confirming the right to housing according to the list below;
Complete a tax return in form 3-NDFL (order preparation by a specialist);
Submit all documents to the tax office;
Wait for funds to arrive in your personal account.

List of documents for obtaining a property deduction

General documents:

Additional documents:

purchase and sale agreement;
When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
When purchasing a plot of land;
When purchasing real estate with a mortgage.

When must real estate be purchased to receive the deduction for 2017?

Property deduction for 2017 can be issued during 2018-2020, while the right to deduction could arise in 2017 or earlier:

In order to receive a deduction for 2017 when purchasing real estate at purchase and sale agreement, ownership must be obtained before January 1, 2018.
If it was concluded agreement on shared participation in construction or agreement on the assignment of rights under a share participation agreement in construction or housing cooperative agreement, then it is necessary that the housing acceptance certificate be received before January 1, 2018. In this case, the date of registration of ownership does not affect the deduction.

Exception: persons receiving a pension. They can apply for a deduction for 2017 during 2018-2021, and their right to a deduction may arise both before 2017 and after, but no later than 2020. If the right to deduction arises in 2021, deduction for 2017 will not be possible.

When can you apply for a property deduction for 2017?

The deduction can be applied for at the end of the year, during 2018-2020 (for pensioners: 2018-2021). There are no deadlines for filing during the year.

Many people believe that the 3-NDFL declaration for 2017 must be submitted by April 30, 2018, but this is not so.
Until April 30, 2018, 3-NDFL is submitted only by those who need to declare income received for 2017, for example, property was sold whose tenure was less than 3 years.

Thus, you can apply for a property deduction on any day during the year. When submitting in person to the tax office, it is necessary to take into account the days and hours of operation of the tax office.

For which years is registration possible in 2017?

In 2017, a property tax deduction can be issued based on the income of the past 3 years (and for pensioners - on the income of the past 4 years), while real estate can be purchased more than 3 years ago. But do you have grounds for registration for all 3 years (and for pensioners for 4 years):

If less than 3 years have passed since the year of obtaining rights to real estate, then you can apply for a deduction starting from the year in which you received the rights to real estate (this exception does not apply to pensioners - for them registration is possible based on the income of the past 4 years). For example: real estate was purchased under a sales contract in 2014, and the rights were registered in 2015 (the certificate of ownership indicates 2015 - the date of entry in the register of real estate rights). You can apply for income in 2015 and 2016 (and for pensioners - 2013-2016).
If more than 3 years have passed since the year the rights to real estate were obtained, then you can apply for a deduction based on the income of the past 3 years, and for pensioners - on the income of the past 4 years. For example: an apartment was purchased in 2010 under a DDU agreement, the transfer and acceptance certificate was signed in 2011. 3-NDFL in 2017 will be issued for 2014, 2015 and 2016. The deduction for income 2011-2013 in 2017 can no longer be issued.

The amount of property deduction in 2017

There were no changes to the property deduction in 2017. The latest changes are valid from January 1, 2014 to the current time:

The maximum deduction per taxpayer is 13% of the value of the property (share), but not more than 260,000 rubles.
If real estate costs more than 2 million rubles, and was purchased during marriage, then the second spouse can apply for a deduction, since according to the Family Code of the Russian Federation, family expenses are common expenses. It does not matter in whose name the real estate documents are issued. The maximum deduction for a spouse is also no more than 260,000 rubles. Thus, if the cost of housing is more than 4 million rubles, a family (husband and wife) can receive 520,000 rubles.

Mortgage deduction in 2017

The latest changes regarding the mortgage interest deduction were made in 2014.

According to these changes, the interest deduction is limited to 390,000 rubles per taxpayer (when receiving a mortgage after January 1, 2014).
Moreover, if the property was purchased by spouses (registered for two or one of the spouses), then the interest deduction can be distributed between the spouses annually upon application for distribution.

3-NDFL for 2017

There are a number of conditions for processing 3-NDFL for 2017:

3-NDFL for 2017 can be issued based on 2017 income. You cannot combine income from several years into one declaration.
For each calendar year there is a separate declaration form, separate 3-NDFL forms.
It is not possible to submit a 3-NDFL declaration for 2017. Form 3-NDFL for 2017 is available for registration only from the beginning of 2018 to the end of 2020 (for persons receiving a pension - until the end of 2021).

Property deduction in 2019 is issued in accordance with the tax legislation of the Russian Federation. What changes has the deduction undergone in recent years? Who has the right to declare it and when? What methods are there to receive a deduction? Read the answers to these and other questions in the material below.

Property deduction in 2019 - conditions for receiving

Objects in respect of which a property deduction can be issued

Tax deductions related to the purchase of housing can be provided for:

new construction or acquisition of housing (land for building a house) on the territory of the Russian Federation (shares in it).
repayment of interest on targeted loans received from credit institutions for the purchase of housing.
repayment of interest on loans received to refinance the main loan for the purchase of housing.

Since 2016, amendments have come into force, according to which the composition of expenses for the acquisition of a share in the authorized capital of a company has been established. The taxpayer has the right to reduce his taxable income by the amount of these expenses. In this case, the person loses the right to receive a tax deduction in an amount equal to the purchase price.

Deduction amount

The amount of property deduction for the purchase of housing is RUB 2,000,000. That is, you can return 13% of this amount: 260,000 rubles.

If the property was purchased with a mortgage, the limit on the amount of interest paid is 3,000,000. That is, the tax office will return 390,000 rubles.

If the entire amount is not used when purchasing the first property, the citizen has the right to claim a deduction when purchasing subsequent housing.

Conditions for registering property deductions

On January 1, 2014, changes to the Tax Code came into force, according to which, from 2014, the right to deduction under the new rules (discussed below) appears subject to the simultaneous fulfillment of the following conditions:

the apartment was registered as ownership after December 31, 2013;
housing is located on the territory of the Russian Federation;
the applicant has taxable income;
the applicant is a resident of Russia;
the applicant did not receive a tax deduction until the end of 2013.

For those wishing to receive a property deduction in 2019, the changes of 2014 apply in full.

Rules for filing tax deductions from 2014

The applicant can receive a deduction according to the new rules:

Since 2014, the tax deduction has become multi-use. What does it mean? You can get it not only from one purchased apartment, but also from other real estate properties, if you meet the limit established by law.
The limit is calculated not per property, but per person. The limit is 2 million rubles.
Here are some examples:

B. bought an apartment and a dacha worth 1,600,000 and 400,000 rubles. respectively. According to the old rules, in force until the end of 2013, he could return the overpaid tax only from the first purchase, based on the cost of the apartment - 208,000 rubles. (13% of RUB 1,600,000). Now the unused part of the property deduction (400,000 rubles), which was previously burned, can be used for the next purchase, in this example - a dacha. Thus, B. receives the right to a refundable amount of tax from the maximum possible amount of property deduction - 2 million rubles. Based on the results of the purchase of an apartment and a dacha, the state will return B. 260,000 rubles. overpaid tax.
The M. spouses bought an apartment worth 6 million rubles. According to the new rules, they will receive a tax refund on 4 million rubles. (2 million per person), that is, 520,000 rubles.

The tax deduction limit is also set for interest paid on mortgage lending - 3 million rubles.

Deduction for expenses of co-owners

The new version of the law does not include provisions for the distribution of property deductions for expenses on acquired real estate between its co-owners. Citizens will not have to divide the deduction into common shared or common joint property, since the property deduction is provided per person, and not per property.

This means that each co-owner of the property will receive a deduction in accordance with their expenses up to 2 million rubles. If a participant in common shared or joint ownership does not use his right to draw up a property deduction or does not use it completely, then he will retain the opportunity to receive an unused deduction based on the purchase of another property.

Features of registration of deductions from a loan

An important clarification: even if you purchased not one, but several apartments with a mortgage, the interest deduction on the loan will be provided only for one apartment, as before.

We can draw the following conclusion: for young families who plan to purchase housing with a mortgage in 2019, the situation is very favorable. For the purchased property they will be given a tax deduction in the amount of 4 million rubles. (2 million rubles per person) and in the amount of up to 3 million rubles. - on the interest they pay on the mortgage.

Deduction for 2019 and previous years

Property deductions for the last 3 years can be obtained by submitting 3-NDFL tax returns for these years. For example, a home was purchased in 2015. You can claim tax refund in 2019 only for 2016, 2017, 2018. In 2020 - 2017, 2018, 2019, respectively.

Moreover, if the date of purchase of housing covers the years preceding 2014, in this part the deduction is provided according to the old rules, that is, those in force before the beginning of 2014.

Citizens do not need to apply

The changes also affected the list of documents required for property deduction. According to the new rules from the list of documents for registration of deductions, which is given in paragraph. 3.6 Art. 220 of the Tax Code of the Russian Federation, the statement was excluded.

Since 2014, individuals do not submit specially completed applications.

The basis for issuing a deduction is a tax return in form 3-NDFL. This document, in which an individual records information about taxable objects, income and expenses, takes on the role of a taxpayer’s statement.

When is it impossible to issue a property deduction?

But a property deduction cannot be applied if:

The purchase of the apartment was paid for with the employer's money.
Housing was purchased using maternity capital.
The apartment was purchased with budget funds.
The sale and purchase transaction was concluded between related parties. Interdependent persons include spouses, parents, children, brothers/sisters (full/half), guardians and wards.

How to get a one-time property deduction? What documents should I submit to the tax office?

Documentation for registration of deductions

In order to receive a property deduction from the tax office at a time, you must provide the following documents along with the 3-NDFL declaration (see: How to fill out a declaration (NDFL-3) when buying an apartment?):

Documents that confirm ownership of the apartment (or transfer and acceptance certificate).
Contract of purchase and sale of housing, contract of shared participation in the construction of a residential building.
Payment documents confirming the payment of funds for the property in full or the incurrence of construction costs. The applicant may submit:

Acts of acceptance and transfer of funds.
Receipts for receipt orders.
Cash receipts.
Sales receipts.
Bank statements about the transfer of funds.
Receipts.

Acts on the purchase of materials indicating the passport and address details of the sellers. If the apartment was purchased with a mortgage, then a loan agreement and a certificate from the bank about the interest paid must be additionally submitted.
If housing is owned by minors, then since 2014 their birth certificate will be presented.
A decision on the establishment of guardianship or conservatorship, which is necessary when purchasing a house by guardians or trustees of persons under the age of 18.

The package of documents required to obtain a deduction through the tax office may vary depending on the specific circumstances of the acquisition of property and registration of the deduction.

So, if an employee will apply for a deduction through an employer, then he needs to submit to the employer an application for a property deduction, issued on the basis of a notification confirming the right to receive a tax deduction received from the tax authority.

Making a decision to pay a property deduction

Documents submitted to confirm the right to a property deduction are checked by the tax office within 3 months.

After making a positive decision on the possibility of receiving a deduction, the taxpayer writes a statement in which he indicates the details for transferring the deduction.

Within 1 month from the date of filing the application, the tax office transfers funds.

PLEASE NOTE! If the amount of taxable income in the tax period was less than the amount of property deduction, then only the amount of taxes actually paid is returned. The remaining amount will be payable in the next tax period.

How to get a property deduction from an employer?

If you do not want to wait until the end of the tax period to receive a property deduction, you can submit a corresponding application to your employer.

Don't know your rights?

But to do this, you need to receive a notification from the Federal Tax Service that you can receive a property deduction.

To receive the notification, you must come to the tax office at your place of registration and write an application, which will be considered within 1 month.

After making a positive decision, you receive a notification, go to the employer and write an application for a tax deduction.

After receiving all the necessary papers, the employer will not collect personal income tax from you, and, thus, your right to reduce the tax base based on receiving a property deduction will be exercised.

According to innovations since 2014, if you work in several places, you can receive a property deduction from all employers.

When can such an application be submitted to an employer? At any time, regardless of the end/beginning of the tax period. You can bring documents even in September.

An example of calculating the timing of tax refunds for property deductions at the place of work

The employee bought an apartment in November 2018 and applied to the employer for the overpaid tax in August 2019. Accordingly, the employer must apply the deduction from January 2019, recalculating the tax from the beginning of the year using this deduction. In this case, the difference between the amount of tax calculated and withheld before the deduction is provided and the amount of tax determined according to the general rules is considered overpaid tax. Accordingly, this surplus must be returned to the employee based on his written application (clause 1 of Article 231 of the Tax Code). This approach was first voiced in a letter from the Ministry of Finance dated October 6, 2016 No. 03-04-05/58149.
The notice that the employee brought from the Federal Tax Service states that he has the right to claim a property deduction in the amount of 2 million rubles. Therefore, the refundable tax amount is RUB 260,000.

The employee's salary is 30 thousand rubles. per month, tax is withheld in the amount of 3,900 rubles. per month. After receiving a notification from the tax office, the employer will not withhold tax.

We divide the refundable amount of tax on property deduction by the amount of monthly personal income tax (2,600,000 / 3,900) and get the period (approximately 66 months or 5.5 years) during which the amount of overpaid tax will be refunded to the employee.

If the employee’s income changes, the amount of monthly payments in favor of the property deduction will also change.

Where is the best place to file a deduction?

Many potential applicants are interested in which of the 2 presented methods for registering a property deduction is the most profitable, simple and convenient. The answer to this question is very ambiguous.

Payment deadline

The main advantage of receiving a property deduction from an employer is the ability to complete the necessary transactions in a much shorter period of time.

The employer calculates the repayable amount of the debt based on the submitted notice and pays it to the employee without delay, which often happens at the tax office.

Transfer form

If a citizen applies for a deduction to the tax office, he will be refunded the amount of personal income tax withheld for the previous year. When receiving a deduction at work, the employee will receive wages without deducting personal income tax.

That is, payments to the tax office will be one-time in nature, and payments from the place of work will be made to the employee monthly and in installments.

Thus, it is faster and easier to issue a property deduction at the citizen’s place of work. However, a person wishing to apply for a deduction will not be able to avoid visits to the tax office. He will need to visit the Federal Tax Service in order to receive a notification.

Property tax deduction: controversial issues

Very often, when questions arise about obtaining a property deduction, citizens cannot find answers to them for a long time.

Let's look at a few atypical situations:

1. If a residential building is purchased on a land plot, but without the right to register residence, is it possible to obtain a property deduction?

The Federal Tax Service in a letter dated July 19, 2013 No. ED-4-3/13167 gave a clear answer: no. A taxpayer has the right to receive a property deduction only when constructing or purchasing a residential house, room, apartment or share in them.

At the same time, the legislator clearly distinguishes between two concepts: “residential building” and “residential building”. Until a residential building is recognized as a residential building, you cannot receive a deduction.

2. If I purchased an apartment under an exchange agreement, can I get a deduction?

You can. But the amount of the deduction according to the Tax Code will not exceed 2 million rubles.

This is due to the fact that the Civil Code applies the rules for the purchase and sale of residential real estate to the exchange agreement. Essentially, one of the parties is recognized as the seller of the housing, which it must transfer to the other party, and the other party accepts the apartment as the buyer. Thus, the terms of the purchase and sale transaction are met.

3. If I have a preliminary agreement for the purchase and sale of an apartment in my hands, can I qualify for a deduction?

No. One of the required documents to receive a deduction is a document of ownership of real estate.

A preliminary agreement means that in the future the parties will enter into a main agreement for the purchase and sale of an apartment. It in no way confirms ownership, and it is not possible to obtain a deduction on its basis alone.

4. Is it possible to take into account all my expenses for paying for real estate services in the amount of actual costs for purchasing an apartment?

No. Since according to Art. 220 of the Tax Code, expenses for the purchase of housing may include, for example, expenses for finishing an apartment or purchasing finishing materials. But payment for real estate services is not accepted by the Federal Tax Service as an actual expense.

5. I want to receive a property deduction for an apartment that was purchased before 01/01/2001. Is it possible to do this?

Can. But in this case, the amount of the deduction will not exceed 600,000 rubles. If the Federal Tax Service denies you a property deduction for this housing, then your right is thereby violated, since you have not previously used the personal income tax deduction, which is provided for by the Federal Law “On Personal Income Tax” dated December 7, 1991 No. 1998-I. To receive the deduction, you also need to submit a 3-NDFL declaration and attach all the necessary documents.

***

Thus, the property tax deduction has not changed in 2019, and the rules in force since 2014 are still in force.

Now the taxpayer has the right to claim a deduction when purchasing residential real estate in the amount of 2 million rubles, and when receiving a deduction from interest on a loan - 3 million rubles.

Also new is that an employee can receive a deduction from all employers if he has several official places of work.

There are two options for obtaining a property tax deduction when purchasing an apartment/house:

- through the employer(we will consider the process of obtaining a deduction through the employer in this article).

The essence of receiving a deduction through an employer is that income tax in the amount of 13% will not be withheld from your salary until the deduction is exhausted (although it is worth noting that the right to a deduction will need to be confirmed with the tax authority every calendar year) .

The procedure for obtaining a tax deduction through an employer

A special feature of receiving a deduction through an employer is the ability to claim a deduction immediately after the right to it arises, and not wait until the end of the calendar year, as in the case of receiving a deduction through the tax office (you can find information about when the right to a property deduction arises in our article) .

Let's look at what steps you need to take to receive a deduction through your employer:

1) You need collect a package of documents for deduction.

It is worth noting several differences:

You do not need to fill out the 3-NDFL declaration;

2) After the documents for deduction have been collected, you need submit them to the tax office at your place of registration(in person or by mail) to confirm the right to deduct. Within 30 days after submitting the documents (paragraph 3, clause 3, article 220 of the Tax Code of the Russian Federation), the tax authority must issue you a Notification confirming your right to a tax deduction.

4) From the moment the application is submitted and notified to the accounting department, all further calculations necessary for the deduction will be made by the employer. At the same time , starting from the month of filing documents, income tax will not be withheld from your salary, and, accordingly, you will receive a 13% higher salary than usual. This will occur until the deduction amount is exhausted or until the end of the calendar year (whichever comes first).

Example: Ryzhov S.M. I purchased an apartment in February 2019. After preparing all the documents necessary to receive the deduction, he contacted the tax office at his place of residence with a corresponding application. In March 2019, the tax inspectorate issued Ryzhov S.M. notice confirming the right to deduction. Ryzhov S.M. submitted the notice along with a written application for receipt of the deduction to his employer. Since March 2019 Ryzhov S.M. began to receive wages without deducting 13% personal income tax.

From what month is personal income tax not withheld and can an employer return tax for previous months?

In the example given in the previous section, it is clear that the taxpayer turns to the employer to receive a deduction not at the beginning of the year, but in March.

In this regard, the relevant question is: At what point does the employer stop withholding income tax?

Regulatory authorities have repeatedly changed their position on this issue. Until 2017, the position of the Ministry of Finance of the Russian Federation was as follows: a taxpayer can begin to receive a property deduction only from the month in which he submitted an application and notification to the employer, and at the end of the calendar year he has the right to return the tax paid for the remaining months by filing a 3-NDFL declaration (Letters of the Ministry of Finance of Russia dated March 21, 2016 No. 03-04-06/15541, dated July 20, 2015 No. 03-04-05/41417, as well as Determination of the Armed Forces of the Russian Federation dated December 26, 2014 N 304-KG 14-6337).

However, in 2017, the opinion of the tax authorities changed. According to the current position, the employer can refund the tax from the beginning of the year, regardless of the month in which the notice was submitted(Letters of the Ministry of Finance of Russia dated March 16, 2017 No. 03-04-06/15201, dated January 20, 2017 No. 03-04-06/2416, paragraph 15 of the Review of the practice of considering cases by courts dated October 21, 2015).

Example: Shadrov G.G. bought an apartment and in June 2018 submitted an application to the tax office to receive a notice for the employer. In July Shadrov G.G. received the notice and submitted it to work in the accounting department. After receiving the notification, the employer must provide Shadrov G.G. property deduction in the following amount:
- From July until the end of 2018, do not levy a tax on his salary at a rate of 13% (Shadrov G.G. will receive a salary of 13% more);
- Refund the tax withheld from G.G. Shadrov’s salary. from the beginning of the year until the month preceding the date of submission of the notification (from January to June).

At the same time, it is worth noting that despite the new position of the tax authorities, in practice the accounting department may have difficulties with the return of tax paid for the months preceding the moment of providing notification to the employer. How to act in such a situation: agree with the accounting department (and return the tax by filing a 3-NDFL return) or defend your position, depends only on your decision.

Receiving a deduction in the event of a change of job or reorganization of the employer

There is often a situation where a taxpayer, having received a notice of the right to a deduction for a specific employer, changes his place of work.

According to the previous opinion of the regulatory authorities, the taxpayer could not receive a deduction from the new employer before the start of the new calendar year (Letters of the Federal Tax Service of the Russian Federation for Moscow dated April 14, 2010 N 20-14/4/039129@, dated July 3, 2009 N 20-14/ 068304@, dated 04/30/2009 N 20-14/3/043204@). However, it is possible that this position will change due to recent changes in the Tax Code (the ability to receive a deduction from several employers). At the moment, there are no official documents defining the current position of the regulatory authorities.

Receiving a deduction through an employer if you have several jobs

Until 2014, if a citizen worked simultaneously in several jobs (part-time), he could receive a tax deduction from the employer only at one place of work (of his choice).

On January 1, 2014, changes were made to the Tax Code that allowed to receive property deductions from several employers at the same time(paragraph 4, clause 8, article 220 of the Tax Code of the Russian Federation). To do this, you must indicate in the application for deduction how you want to distribute the tax deduction between employers, and the tax authority will issue notifications to your employers with the specified amounts.

Example: Suslikov V.V. purchased an apartment in February 2019 for 2 million rubles. At the same time, Suslikov V.V. I officially worked two part-time jobs. Suslikov decided not to wait until the end of 2019 to receive the deduction through the tax authority, but instead receive the deduction through his employers. Suslikov V.V. applied to the tax office at his place of residence with a corresponding application, where he indicated that he wanted to receive a deduction from both employers (1,000,000 rubles from the first and 1,000,000 rubles from the second). A month later, the tax office sent him a notice confirming his right to the deduction. Suslikov V.V. sent notifications of receipt of the deduction to his employers. From that moment on, he began to receive wages from both jobs without deducting the 13% personal income tax (until the deduction is exhausted or the end of the calendar year).

The procedure for receiving the remainder of the deduction that has not been exhausted in the current year

In accordance with paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, the taxpayer has the right to receive the remainder of the deduction from the employer in subsequent tax periods if the deduction has not been used in full in the current year.

However To do this, at the beginning of the year you will need to receive a new notification from the tax office. To receive a new notification, you will need to provide to the tax office, along with the application, a certificate in form 2-NDFL, which was issued by the employer for the previous year (Letters of the Ministry of Finance of Russia dated 04/22/2015 N 03-04-05/23108, dated 10/27/2011 N 03- 04-05/9-809).

Upon receipt of the new notice, the taxpayer submits it along with the application to the employer and receives the remaining deduction in the same manner as described above.

Tax deductions for 2017, which ordinary individuals can receive, are divided into three main types:

Property:

when purchasing housing and land;
when paying off mortgage interest;
when selling property.

Social:

when paying for treatment and purchasing medications;
when paying for tuition;
on expenses for life insurance and pension insurance and security;
on the costs of the funded part of the pension;
on expenses for charity;

Standard:

for children;
on yourself.

The 2017 tax deduction can be claimed by citizens living in the Russian Federation for more than 183 days (that is, having status) and receiving income subject to personal income tax at a rate of 13%. Additional conditions for obtaining a specific deduction depend on the type of expenses incurred or income received, as is the case with a property deduction for income from the sale of property. You can receive a deduction by contacting the tax office at your place of registration with a package of documents confirming your right to the benefit.

The deadline for filing personal income tax 3 in 2017 has not changed. For those citizens who sold real estate or transport in 2016, it is set until April 30, 2017. For those who want to receive a personal income tax refund for expenses on treatment, education, or the purchase of housing, the period for submitting documents for reimbursement during the year is not limited.

In 2017, you can claim deductions for the three previous years: 2016, 2015 and 2014, and if claiming benefits as a working pensioner carrying over the balance, also for 2013.

Tax deductions in 2017: what changes have occurred

Let's talk about the changes related to tax deductions in 2017:

1.Changing the 3-NDFL declaration form when claiming a deduction for 2016

In the new reporting, barcodes have been changed, the income limit for the standard deduction for children has been increased, the procedure for reflecting expenses for paying individual entrepreneurs the trade tax has been changed, a new type of income has been added - from the sale of property at a cost below the cadastral value, and the procedure for calculating the amount of income from the sale of such property has been changed.

2.Changing the type of document confirming the right to a refund when purchasing residential real estate

Changes in the property tax deduction in 2017 concern the submission of documents confirming ownership of purchased housing. Thus, starting from July 15, 2016, the document confirming ownership of a residential property is an extract from the Unified State Register of Rights. A certificate of registration of ownership has not been issued since the middle of last year.

3. The procedure for calculating income when selling property has changed if the value under the sales contract is lower than the cadastral value

If, according to the purchase and sale agreement, the value of the sold property is 30 percent or more below its cadastral value, the tax is calculated using the formula:

Cadastral value x 0.7

The income received is reflected in Sheet A using code 09. This change is due to the fact that real estate sellers often indicate an undervalued value in the contract in order to avoid the obligation to pay tax.

In 2016, many inspectorates, in connection with the current ambiguous position of the Federal Tax Service of the Russian Federation, provided citizens with deductions for the costs of training their second spouse. That is, a citizen who paid for the education of his spouse could apply to the inspectorate for reimbursement of these costs.

By letter of October 2016 No. BS-4-11/20142, the Federal Tax Service indicated the impossibility of reimbursement of these costs, due to the fact that the right to receive a deduction for a spouse is not specified in the Tax Code of the Russian Federation. At the same time, it is clarified that the second spouse can reimburse training costs for himself, even if they were incurred by the other spouse.

5.Changes in the 2017 tax deduction for children

With the entry into force of the new personal income tax return (for 2016), the income limit for receiving a standard deduction for a child (children) was increased from 280,000 rubles. up to 350,000 rub.

6.New type of social deduction

Since 2017, a new type of social deduction has been established - for expenses for participation in the assessment of professional skills. The procedure for applying for this type of deduction is similar to the procedure for receiving other social benefits, with one exception - it cannot yet be obtained at your place of work. The size of the new deduction is also limited to 120,000 rubles. in total with other social deductions.

Form 3 NFDL in 2017

Since 2017, a new income tax reporting form has been in effect. The 3-NDFL declaration in 2017 using the new form is submitted only when deducting or declaring income for the previous period (2016).

If you want to receive deductions for earlier periods (2015, 2014 and for pensioners for 2013), the declaration is submitted in the form that was in force during the declared period. For example, when submitting reports for 2015, 3-NFDL must be filled out according to the form that was in force in 2015.

Please note that if a declaration for 2016 is submitted using the old form, the inspectorate will refuse to accept it.

Declaration 3 of personal income tax (new form for 2017), as before, can be filled out in the following ways:

Manually. The reporting form can be downloaded or obtained from the tax office. The declaration must be filled out in capital block letters in blue or black ink, in accordance with the instructions for filling it out;

Using a program developed by the Federal Tax Service. The free service will help you enter information into 3 personal income tax 2017. Please note that the software version must correspond to the period for which the declaration is being submitted. That is, if reporting is completed for 2016, the program must have a software version current for 2016, etc.

Using a computer(without using a special program). To do this, you need to download the form and fill it out on your computer in black font in capital letters using programs such as Abode Acrobat and Microsoft Excel.