Receiving 13 from buying an apartment. Visit to the tax office. Registration of a tax deduction when purchasing an apartment with a mortgage

Welcome! Can mortgage interest be refunded? Refund of interest on a mortgage loan, in the amount established by law, is made after returning part of the cost of housing. Therefore, refunds and tax refunds for mortgage interest are usually processed in parallel. Let's look into this difficult issue today, which will help you pay off your apartment faster if you repay your mortgage early.

A tool with which you can get a refund of part of the money you paid for housing is called a tax deduction. The same mechanism allows for a partial cash refund of mortgage taxes for interest paid. Read on to learn how to get a mortgage tax refund in both of these options.

All Russian citizens pay taxes. The main tax that all workers pay is the so-called income tax. Otherwise called income tax individuals(NDFL). As a rule, citizens do not go to the bank to pay personal income tax, do not pay income tax in personal account or through mobile application, as happens with utility bills or fines for violating the Rules traffic. Your employer pays the tax for you.

Out of every 10 rubles of your salary, he pays you only 8.7 rubles. And the employer transfers the remaining 1.3 rubles to the state. You may not even record this, but out of every 10 thousand of your earnings, 1,300 rubles will not end up in your pocket.

That's the rule. But there is an exception to it. This exception is called a tax deduction. Being interested in people buying housing, the state partially allows its citizens to write off income taxes if citizens spent their salaries on purchasing housing. There is a personal income tax refund when purchasing a home.

If you buy an apartment or house with a mortgage loan, then the mortgage payments used to pay off bank interest are also considered spent on housing. A citizen who buys this property receives a tax deduction. On this basis, the mortgage interest paid is returned.

Let's start with tax deduction on the principal amount from the purchase of an apartment or other housing, since before claiming a refund from interest on the mortgage, the principal amount must be compensated. You may return the interest to the bank ahead of schedule, but the principal amount will not go anywhere.

Let's say in 2016 you earned one million rubles. Every month they regularly automatically paid (through their employing organization) 13 rubles. from every hundred. Over the course of the year, you paid 130,000 rubles to the treasury, which is exactly 13% of the tax base, that is, your annual earnings. And suddenly, at the end of the year you bought a room in a communal apartment for 500,000 rubles. This is where the state provides you with a tax deduction. It reduces your tax base by these 500 thousand and tells you that you must pay income tax of 13 percent not on the full amount of your earnings, but on its amount minus the cost of the purchased home, i.e. You should get back 65,000 rubles previously paid by your employer for your taxes. This allows you to return a 13 percent tax deduction.

This is how the tax deduction works. In principle.

Procedure for calculating tax deductions

When moving on to specific calculations, one must take into account a whole series restrictions that do not allow you to easily get 13 percent of the purchase of an apartment with a mortgage.

• The state sets a tax deduction limit. It cannot exceed the amount of two million rubles. on the cost of housing and three million on interest on the mortgage loan. 13 percent of these amounts are 260 thousand and 390 thousand rubles. respectively. This means that the maximum refund received will be 650 thousand rubles. And not a penny more. But less is easy.
• The state does not agree to return to you more than you have already paid. That is, if you earned a million, bought a home for half a million, then the deduction will be half a million, and thirteen percent of it - 65,000 rubles. What if, on the contrary, you earned half a million, but bought a home worth a million? Maybe you saved for several years or your mother-in-law helped speed up the purchase process. Your possible deduction for the current year will be as much as the income tax you paid this year, that is, 13 percent of 500 thousand is 65 thousand rubles. To be fair, it must be said that when next year you earn another half a million and, accordingly, pay another 65 thousand in income tax, the state will return this money to you, thus, you will receive the entire due tax deduction of 130 thousand from 500 thousand in 2 years.

Both spouses can return the mortgage tax if the apartment was purchased for two. It doesn’t matter who paid the mortgage.

When purchasing, the distribution will be based on shared ownership - in accordance with the shares of each spouse. When purchasing an apartment in joint ownership - according to the application from the husband and wife according to the size of their share (30% to 70% or 90% to 10%, etc.). Moreover, if one of the spouses has already received a deduction, then the share of the second cannot be more than 50% of the due deduction. No one will receive the second 50%, because... Previously, the spouse had already received a deduction for another apartment.

Example: A couple bought an apartment in joint ownership worth 5 million rubles. Their shares, according to the application, were 50/50. In total, each spouse can receive a tax deduction of 2.5 million tk. the legal threshold is 2 million, then each spouse will receive 260 thousand rubles. Moreover, if the spouse does not receive income (on maternity leave or a housewife, etc.), then you can write to the spouse in the application for the distribution of the deduction a 100% share, and to the spouse 0%. In the future, the spouse does not lose the right to a tax deduction and if she goes to work, she will be able to submit a new application with a different distribution of shares.

The tax deduction for mortgage interest is distributed between spouses arbitrarily in accordance with the application and no matter who actually pays the mortgage. Each year, when submitting an application, you will need to indicate the required ratio of shares in order to return the maximum possible tax on the mortgage.

Calculation example

How to get 13 back from a mortgage? The tax deduction and income tax refund for mortgage interest is structured similarly to the cost deduction.

Let your salary be one million rubles a year. And so - for 10 years. Let's say at the end of December of this year, you purchased a home at a price of 2,200,000 rubles. For this purchase, you took out a mortgage loan for one and a half million rubles. The 2016 mortgage was issued for a period of five years, the rate is 12% per annum. What are you entitled to in terms of personal income tax refund on interest? And how to return the interest on the loan?

Your property tax deduction will be 260,000 rubles. This is 13% of the cost of the apartment, but not more than 2 million.

In the reporting year, you paid income tax of 130,000 rubles - 13 percent of your earnings of one million. All personal income tax compensation when purchasing an apartment with or without a mortgage will be within the limits of these 130,000.

What can you claim in the year following the year of purchase? If your income has not changed, then you will receive another 130,000. For 2 years, you have received a full property tax deduction for the apartment and it’s time to apply for a personal income tax refund on the interest paid.

In the third year, you can repay the mortgage interest. Over these three years, you paid the bank approximately 417,000 rubles in interest. Of these, you have the right to return 13 percent from the mortgage, for mortgage interest - 54,210.

Thus, although you paid taxes in the third year of the same 130,000 rubles, you will receive a deduction of only 54,210. Next year the amount will be even less because you submit data only for the interest paid for the 4th year. This is approximately 63,700 of which the tax refund for mortgage interest will be only 8,281 rubles.

Over the years, you will receive less and less tax refund because... Mortgage payments (interest) will decrease. If repaid early, this amount will be further reduced.

The maximum return on mortgage interest in our example will be 2,200,000 * 13% = 286,000. You will not be able to receive them because... According to the schedule, only 501,807 rubles in interest will be paid over 5 years. Of this, you can return 13 percent through the tax office, up to a maximum of 65,234 rubles. and this is subject to repayment of the mortgage strictly on schedule.

Required documents

To obtain a deduction, you need to prepare and submit a package of documents to the territorial inspectorate of the Federal Tax Service (IFTS) at your place of permanent registration. You have to prepare three groups of documents:

• Basic documents
• Home ownership documents
• Documents for your mortgage loan, for recalculating personal income tax on the mortgage.

The documents of the first group include:

1. Passport. It's best to have a copy with you. Typically, a passport is sufficient to determine an individual taxpayer number (TIN). Just in case, submit via tax office application for the issuance of a Certificate of Registration to you tax accounting. You don’t need to give your passport, just show it.
2. Application for income tax refund. This application contains the details of your bank account.
3. Certificate in form 2-NDFL. You can obtain this certificate from the accounting department at your place of work. This certificate reflects the amount of income tax (NDFL) accrued and withheld from you. It is this amount that is subject to refund.
4. Tax return in form 3-NDFL. You can download it from us, and if you have one place of work and a stable salary, you can easily fill it out yourself. IN complex cases It is better to take the help of professionals.

The second group is documents for housing. In the basic case, there are only three such documents:

1. Contract of purchase and sale of housing. It should mention the amount for which the object was purchased.
2. An act of acceptance and transfer of the object, signed by both parties.
3. Certificate of registration with government agencies of ownership of the object.

Be sure to have the originals with you and, just in case, copies to leave them with the inspection.

And finally, the third group is loan documents. Let us remind you that first, documents are drawn up to compensate for the costs of purchasing housing, and only then does a tax refund occur when purchasing real estate with a mortgage. The third group contains only two documents:

1. A loan agreement between you and the bank providing your lending. In order to receive a tax refund for purchasing an apartment with a mortgage, it must mention the purposeful nature of the loan - for the purchase of housing. Whether your mortgage provides for a return of 13 percent depends not on the bank, but on you and your employer. An integral part of the agreement is the schedule of payments that you undertake to pay, highlighting in the payments the amounts of repayment of the principal debt and payment of interest on the loan.
2. A certificate from the bank about payments made during the year, with a mandatory breakdown of the repayment amounts and loan servicing. To return interest on a mortgage, a decryption is needed for interest on the mortgage. Contact your bank and it will issue you a certificate on a special form. The data from the certificate may differ from the schedule from the contract, for example, when repaying a loan early. Payment of money occurs according to a specified schedule.

Have copies of documents with you, be prepared to attach them to your application for personal income tax refund for the purchase of housing and reimbursement of mortgage interest .

After submitting your application, the tax office will begin reviewing your case. Verifying the validity of an income tax refund takes from two to four months. After which, if the decision is positive, the money will be credited to your account.

Who is entitled to a deduction and who is not?

There are several categories of citizens who can receive a tax deduction:

1. Gets it for the first time
2. Has an official “white” salary with personal income tax deductions
3. Foreigners, residents of the Russian Federation (live and work in Russia for at least 183 days a year).
4. Those receiving other income, taxed at a rate of 13% personal income tax.

Cannot receive a deduction:

1. Unemployed, pensioners and citizens with unofficial income, women on maternity leave.
2. Entrepreneurs with special forms of taxation.
3. Previously received a deduction.
4. Owners of real estate acquired at the expense of other citizens (must be documented by checks, receipts, etc.).
5. Non-residents
6. Buyers if they purchased property from close relatives or guardians.

If you are a woman and previously received a tax deduction, and then went on maternity leave, but you still have a limit on the tax deduction that you can receive, then after leaving maternity leave you can continue to receive it again.

Returning personal income tax on a mortgage has a number of difficult aspects, but believe me, writing off part of the principal debt through these payments will be a serious help. Moreover, if you do not want to pay off your mortgage with this money, you can always spend it on repairs or other important things, because this deduction simply comes to your account and you can use it at your own discretion.

That's all for today. We are waiting for your questions in the comments. Subscribe to project updates and press the social media buttons.

Which made adjustments to the above article.

Now, when determining the amount of the benefit, you need to pay attention first of all to the year of purchase. Before January 2014, one amount will be paid off, after January 2014 – a slightly different amount.

The date of transfer of housing to your disposal is the date in the certificate or extract from the Unified State Register for transactions on secondary market, for new buildings - the day of receipt of the apartment acceptance certificate from the construction company.

When can you get a tax deduction when buying an apartment with a mortgage?

Wait a month, this is the period allotted to the inspection by law when receiving benefits through the organization in which you are employed.

Or by registered mail the tax result will come from the submitted documents, or you yourself will have to come back to the government structure in a month and collect notice of payment of compensation.

Submit the notice to the accounting department enterprises. The latter makes the calculations and pays you 13% more than usual on your next salary.

You can receive mortgage payments for as many years as needed, but within the limits of 390,000 rubles if the apartment became yours after 2014. Until 2014, compensation for overpayment to the bank has no limit.

Application for a deduction for the employer: , .

Now it’s worth finding out when you can apply for a tax deduction when buying an apartment with a mortgage and what is needed for this.

Through the tax office

If the deduction is carried out through the Federal Tax Service, then you need to wait until the end of the calendar year and then submit an application for the previous year.

Application for a tax deduction when purchasing an apartment: , .

Let's find out using an example when you can get 13 percent of the purchase of an apartment with a mortgage. If you received the report in February 2017, you will be able to claim compensation from the beginning of 2018 for 2017.

What to do:

1. Submit to the tax office, including the 3-NDFL declaration.
2. Wait 3 months, come to the tax office again and submit an application.
3. After another month, the money should be at your disposal.

Tax return in form 3-NDFL: , .

If you don’t know how to fill out a declaration, then be sure to read.

It is better not to set yourself up that an authorized organization will consider the amount due to you ahead of schedule. Count on 4 months - this is the maximum waiting time.

The commission studies documents for no more than 3 months, after which it makes a decision, which it must notify you of in writing or orally. From the documents you prepare the same thing as in the first case, only a correctly filled out declaration, without blots or typos.

There is an inconvenient limitation: You can apply for a refund only for the last three years. If the apartment was purchased in 2012, then present moment you can return for 2016 - 2014.

Since the monthly payment is calculated only from the official salary, You must be working at the time of application. If maternity leave, then the start of receiving funds will be delayed until you go back to work.

There is no limitation on the statute of limitations for receiving returns. You can get money if the home was purchased 10-12 years ago. The difference is the maximum amount of compensation. Before 2008, the tax was taken from 1 million rubles, after 2008 - from 2 million rubles, after 2014, interest payments are limited to three million rubles.

For two types of deductions, you will need to file an application every year.

Delay in payments due to the fault of the tax authority

After four months have passed from the date of filing the declaration, you should have the money. You can call the inspector and clarify at what stage the application is currently being completed.

But In practice, it happens that the funds never arrive. What can you do in these cases?:

1. Call the billing department. Most likely, they will say that the money has been transferred. Even if it's not true. But you make it clear that you are tracking the process, and then employees will understand that they need to speed up.
2. If a week has passed after the call and there is no result, write a written appeal addressed to the head of the tax service in any form, explaining the situation and referring to Article 78 of the Tax Code of the Russian Federation. Such a statement can be left either on the website of the Federal Tax Service or submitted in person.
3. If there is no benefit from the previous step, then you should write a complaint to the regional Federal Tax Service. You can also notify in person, via the Internet or by mail with acknowledgment of delivery.

The result may already be in the first step, or you may have to go to the third.

If a tax organization delays the payment of property compensation under a mortgage, then a penalty is charged daily, which you are also required to reimburse.

Penya = Refund amount * Days of delay * Central Bank refinancing rate / 360 days

If you do not demand payment of the fine, the inspectorate is unlikely to take the initiative itself. But if 260,000 rubles are subject to return, and ten days have passed since the due date, then the accrued interest will be equal to approximately six hundred rubles.

At the same time, at the end of the year you will have to submit a declaration and pay personal income tax on this amount. So whether you will implement the tax office’s obligation to pay the penalty is up to you to decide.

You will need

• - tax return 3-NDFL;
• - certificate of income 2-NDFL;
• - passport and copy;
• - TIN certificate and copy;
• - documents on ownership of the apartment;
• - payment documents;
• - statement;
• - savings book.

Instructions

Remember that you will only be reimbursed for income taxes paid for the last three years. Those. Until September 30, 2012, you can apply for tax deductions for 2009, 2010 and 2011. If you bought the apartment in , then you can additionally return 13% of the interest amount every year. Tax deductions can be obtained from the tax office at your place of residence or at your place of work.

Fill in tax return 3-NDFL on your own or using the services of companies specializing in this. Obtain from your employer a 2-NDFL certificate of income for the past period. Keep in mind that the 13% refund is taken from the amount of taxes you paid. For example, if your official salary is 100 thousand rubles, then the amount of income tax you paid, the maximum possible refund, is 13 * 12 = 156 thousand rubles. With a small official salary, the tax refund may last for for many years.

Make copies of documents confirming the purchase of the apartment: purchase agreement, certificate of ownership, bank statements, checks or other documents confirming payment. Don’t forget to take the original documents with you to the tax office so that the employee can certify them on the spot. You will also need a passport, TIN certificate and copies thereof.

To get a tax refund on mortgage payments (excluding the body of the loan), you will need: a mortgage agreement with the bank, a certificate from the bank about the interest paid for the year, a loan repayment schedule, statements confirming payment of the loan. Remember that there is no maximum amount for return on interest paid to the bank, i.e. 13% will be from the entire amount you spent on it.

Write an application for a property tax deduction and submit the prepared set of documents. The tax inspector is required to review your application within 3 months, after which you will receive a notification by mail about the decision on your issue. At positive result you will need to write a statement to the tax office indicating the details for the transfer cash. The paid tax will be transferred to your account within 30 days.

To receive a deduction at your place of work, you need to receive a notification from the tax office to the employer, on the basis of which you will be refunded the tax already paid this year and will not withhold it from your salary until the end of the year. This notice is valid for one year, so you will have to apply to the tax office for it annually.

Purchasing an apartment requires serious financial investments from its new owner, which is why the return of mortgage interest for previous years can be a significant help in a situation where every penny counts.

The legislator determines the rules and procedure for receiving part of the funds paid to the bank for the use of borrowed money. We have collected information for you in this article on how to correctly calculate the refund amount and when you can receive it.

Before answering the question of how to calculate the amount of compensation due to the buyer of an apartment, it is necessary to understand who can even claim a refund of part of the money paid.

The recipient of the funds can only be a citizen who has an official job, from the income from which his employer pays personal income tax. In this case, he will be able to apply for a tax deduction, i.e. reduce the amount of income that is used to calculate the tax amount. Obviously, the larger the deduction, the greater the personal income tax refund you can get.

So, if you take out a mortgage and have a regular taxable income, you may be entitled to a refund of 13% of the mortgage interest costs you incur.

The maximum deduction amount is 3,000,000 rubles; this means that you can return a maximum of 390,000 rubles. This rule has been in effect since 2014. There are no such restrictions for previously acquired real estate.

It should also be noted that it is not the amount of the mortgage loan that is returned, but only 13 percent of the interest paid on it.

Refund of part of the mortgage interest paid: examples in numbers

Let's look at several situations that are quite common in practice.

We have been paying interest for a long time, how to get it in a few years

For example, an apartment was purchased under an equity participation agreement with a mortgage loan in 2012. At the same time, the act of acceptance and transfer of housing was drawn up in 2014. It was this year that the buyer had a problem.

So what happens if the mortgage interest for 2012 and 2013 is “burnt out”? No way! All this can be taken into account in declarations that can be drawn up starting in 2014 - official year to receive a refund for the apartment. Let's look at this in more detail.

Let's take, for example, that the loan amount was 1,000,000 rubles. At the same time interest rate the loan was set at 10.9%, and the duration of the period during which the debt must be repaid was 10 years.

The monthly payment under these conditions is 13,718 rubles. Moreover, in the first months of repaying the loan, the amount of interest is about 9,000 rubles and gradually decreases over time. The total amount of overpayment for the entire loan period will be 646,214 rubles - it is by this amount that the employee’s taxable earnings will be reduced. The refund amount will be: 646,214 * 13% = 84,007 rubles.

Now a natural question arises: for how many years and from what time can a deduction be issued in this case?

Unlike the usual property deduction, in which it is possible to obtain a refund of mortgage interest for 3 years preceding the year of purchase of housing, there is no statute of limitations for obtaining a refund of part of the interest paid. This means that in the example we are considering, it is possible to obtain a refund of mortgage interest for all years starting from 2012 (this possibility is indicated by the provisions of paragraph 4, paragraph 6, paragraph 3, Article 220 of the Tax Code of the Russian Federation).

Important! You can return interest for all past years, but filing 3-NDFL declarations is possible only for 3 last year! They include the total amount of interest paid on the loan.

If for some reason the buyer of an apartment missed the deadline for submitting declarations, he can still receive a refund of mortgage interest for several years. To do this, you need to generate declarations in form 3-NDFL, and these documents must be created for each year separately. Now let's look at everything in detail. 🙂

Let’s assume that all these years the borrower’s salary has not changed (in practice, this situation is extremely rare, but such an assumption will help us simplify our hypothetical calculations) and amounted to 20,000 rubles per month.

The total income he received over the past three years was 20,000 * 3 * 12 = 720,000 rubles. On this amount they paid tax in the amount of 720,000 * 13% = 93,600 rubles.

The amount of tax withheld for the last 3 years (93,600 rubles) in this case allows you to receive the entire refund amount (84,007 rubles) immediately (at one time).

This is a general calculation. Now let's move on to the details. How many 3-NDFL declarations will be needed (and possible) to be drawn up in our example?

Example 1. We draw up 3 declarations

Our hero’s annual salary is 240,000 rubles = salary 20,000 * 12 months. The personal income tax withheld for the year is: 31,200 rubles = 240 thousand * 13%.

Let's say today is 2017. In this case, we draw up three 3-NDFL declarations (for the previous 3 years):

• for 2014 we will be able to return personal income tax for the entire year: 31,200 rubles;
• for 2015 we will be able to return personal income tax for the entire year: 31,200 rubles;
• for 2016 we will be able to partially return personal income tax: 21,607 rubles.

If we add up these figures for all years (for 5 years), we will get the total amount that we are entitled to return for the entire period, starting from 2012, during which we paid off the mortgage:

31,200 + 31,200 +21,607 = 84,007 rub.

As you can see, nothing is lost!

Example 2. We draw up 2 declarations

If the salary for the year is 360,000 rubles = salary 30,000 * 12 months. The personal income tax withheld for the year is: 46,800 rubles = 360 thousand * 13%.

Let's say today is 2017. In this case, we will be able to receive the tax deduction due to us for 2 years (let me remind you that we calculated the maximum possible amount for a refund of RUB 84,007).

• for 2015 we will be able to return personal income tax for the entire year: 46,800 rubles;
• for 2016 we will be able to partially return personal income tax: 37,207 rubles.

If we add up these figures for these 2 years, we will get the total amount that we are entitled to return:

46,800 + 37,207 = 84,007 rubles.

Example 3. We draw up 1 declaration

But if a citizen’s salary is solid, for example, the monthly salary is 90 thousand rubles. In this case, the income for the year will be 1,080,000 rubles = 90,000 * 12 months. Personal income tax withheld for the year will be: 140,400 rubles = 1.08 million * 13%.

And the citizen from our example can display and return all paid interest on the mortgage by drawing up just one 3-NDFL declaration: for example, for 2016. After all, the income tax he paid for the year exceeds the personal income tax that he can return for all the years during which he paid mortgage interest.

Example 4. What if you need to make more than 3 declarations

What should a citizen do if he receives a small official wages? For example, 17,000 rubles per month. In this case, for 3 years he will have income tax withheld in the amount of 79,560 rubles. = (17,000 * 12 * 3) * 13%. And this figure is less than what we want to return for the mortgage (it is known to us and is equal to 84,007 rubles).

In this case, whatever one may say, you can only draw up three declarations for the last 3 years. Let's say today is 2017. In this case, we display the following data in the documents:

• for 2014 we will be able to return personal income tax for the entire year: 26,520 rubles;
• for 2015 we will be able to return personal income tax for the entire year: 26,520 rubles;
• for 2016 we will be able to return personal income tax for the entire year: 26,520 rubles.

And we are left with an interest balance that rolls over to the next year:

RUB 4,447 = 84,007 - (26,520 * 3).

Thus, after the end of the current year, in 2018 our friend will be able to make new declaration: already for 2017, where he can include the remaining amount for return. And if he continues to pay interest on the mortgage loan, then the amounts paid in the past 2017, which we could not take into account earlier, will be added to the balance.

To learn how to fill out interest for several years at once in the Declaration program, watch this video

Get a deduction for your apartment and mortgage immediately

The described situation does not always occur in practice: when only interest is returned. Typically, in addition to the return of mortgage interest, home buyers apply for an “apartment” property deduction, which allows them to partially cover the costs of their own funds spent on the purchase of a home.

Rare taxpayers receive income that allows them to simultaneously receive a deduction for the principal amount, as well as for the interest paid. Therefore, as a rule, the deduction is issued in the following sequence: first, part of the funds paid by the buyer for housing is returned, and only then a refund of the money paid to the bank is issued.

Given the above initial data (with the exception of the buyer’s salary - let its size be 100,000 rubles per month), and also provided that the total cost of the apartment was 2,500,000 rubles, the simultaneous return of the apartment and mortgage is issued as follows.

The maximum tax deduction for an apartment or other residential property is 2,000,000 rubles, and you can return 260,000 rubles (this is 13% of 2 million).

To this figure you can also add the mortgage interest paid, for all the years they amounted to, for example, 850,000 rubles, and 13% of them - 110,500 rubles. In total, we will be able to return 370,500 rubles = 260,000 (apartment) + 110,500 (mortgage).

Let's say today is 2017. In this case, we draw up three 3-NDFL declarations:

• for 2014 we will be able to return personal income tax for the entire year: 156,000 rubles. (this is 13% of annual earnings 1.2 million rubles = 100 thousand * 12 months);
• for 2015 we will be able to return personal income tax for the entire year: 156,000 rubles;
• for 2016 we will be able to partially return personal income tax: 58,500 rubles.

If we add up these numbers for all years, we get the total amount that we are entitled to return:

156,000 + 156,000 + 58,500 = 370,500 rub. With such income, you can return the property deduction as follows:

• from purchasing an apartment or house;
• from mortgage interest.

If your income is even higher, then the amount of income tax paid is correspondingly higher. This means that it will be possible to prepare fewer tax returns.

The apartment has not been rented out yet, but I already want to return the mortgage

If the taxpayer has a good memory, as well as some knowledge of the provisions of the current legislation, the possibility of filing a deduction may interest him too early.

Let's consider this situation. The share participation agreement was signed in 2016, at the same time a mortgage was issued, and already in 2017 the house was put into operation and a transfer and acceptance certificate was received.

Today is 2017, and our citizen “logically” declares: I want to get a mortgage deduction for 2016. Alas! In this case, you cannot submit documents for a deduction for 2016. The tax office will consider that the reporting period in which the taxpayer became the owner of the property has not yet ended and will refuse to pay him the money.

If ownership was registered in 2017, then you can submit the first 3-NDFL declaration for the return of property deduction only at the end of the calendar year, that is, in 2018.

So our owner will be able to issue a deduction for 2017 only in 2018. In this case, in a certificate drawn up in form 3-NDFL for 2017, he will be able to reflect the following data:

• tax benefit for the purchased apartment;
• mortgage interest paid for 2016 and 2017.

The total amount to be returned will depend on his annual income. If the salary is small, then the citizen will be able to return the rest of the money by submitting a corresponding application to the tax office in future periods. And continue to do this annually until you receive the full amount of the required property return.

If you need personal advice or assistance in completing the 3-NDFL declaration, then feel free to visit our website “Tax-Simply!” We work quickly and with pleasure!

Good luck with your declaration! We love tax returns.

Every citizen of the Russian Federation who gives the state part of the funds from their income has the right to receive a property tax deduction. You can return 13% of the cost of housing, regardless of whether it was purchased with your own money or through borrowing funds. To receive this benefit, you need to prepare a package of documents and certificates. We will tell you in this article what documents are needed to return 13 percent from buying an apartment with your own money or using a mortgage. We described what features this procedure provides in a separate review.

The list of documents required for an apartment tax refund will differ slightly depending on how exactly the property was purchased. If you buy a home with a mortgage, you can receive a tax deduction and a deduction for mortgage interest.. In principle, these two deductions do not provide for significant differences, however, there are still some nuances, so we will consider both options separately. You should also pay attention to the list of documents required to obtain a tax deduction for an apartment through an employer. To avoid wasting time, go straight to the option you are interested in.

• Important

• When submitting copies of documents confirming the right to a tax deduction to the tax office, you must have their originals with you for verification by a Federal Tax Service inspector.

What documents are needed for an apartment tax refund?

Please note that below we will talk about obtaining a tax deduction for an apartment purchased using your own savings. We will not go into the conditions for providing this benefit and the nuances of the procedure for obtaining the deduction itself. You can learn about this from separate articles. The purpose of this review is to tell you what documents are needed to return 13 percent from the purchase of an apartment. Therefore, we will not overload you with additional information, which may at the moment in your case is not relevant.

To receive a tax deduction for the purchase of an apartment, you will need the following documents:

• Copy of TIN;
• Purchase and sale agreement;
• Copies of payment documents confirming expenses when purchasing an apartment (for example, bank statements about the transfer of money to the seller’s account or a receipt for receiving money);
• Certificate in form 2-NDFL.

This is a complete list of documents that will be required to return 13% from the purchase of an apartment. Surely, many readers still have questions regarding obtaining some of the doctoral students listed above. In this regard, we will consider this issue in more detail. Let's start with a statement. The ready-made template can be downloaded from the Internet and filled out in advance, or done at the tax office when submitting documents.

Many people are also interested in how to fill out a tax return in form 3-NDFL and where to get a 2-NDFL certificate. We have already written about all this in previous reviews. The 3-NDFL declaration is filled out on the basis of the 2-NDFL, so first of all we recommend obtaining this certificate. Do this in the employer’s accounting department or via the Internet. The second option is much more convenient. read in a separate article. You can also fill out the 3-NDFL declaration via the Internet, or rather in the taxpayer’s personal account. How to do it. True, this will require electronic signature. If there is none, then download a sample declaration on the Internet.

• Important

• The tax deduction will not be provided if the three-year period has expired from the year in which the apartment was purchased.

What documents are needed to return 13% of mortgage interest?

Huge real estate prices are forcing many Russians to resort to mortgage lending. If you bought an apartment with credit funds, then you also have the right to a tax deduction. Moreover, in addition to the main deduction, you can also receive a deduction for mortgage interest. We described above what documents are needed to return 13 percent from the purchase of an apartment with a mortgage. The package of documents will be the same as in the case of purchasing an apartment with your own money. But when receiving a deduction for mortgage interest, there are changes.

To receive a mortgage interest deduction, the following documents are required:

• A copy of all pages of the passport of a citizen of the Russian Federation;
• Copy of TIN;
• Application for obtaining a property tax deduction in free form;
• Certificate of state registration of the right to an apartment;
• Purchase and sale agreement;
• Mortgage agreement;
• Loan repayment and interest payment schedule;
• A copy of the marriage certificate (if available);
• A written statement about the agreement of the parties to the transaction on the distribution of the amount of the deduction between the spouses (if the apartment was purchased as joint ownership);
• Tax return in form 3-NDFL;
• Certificate in form 2-NDFL.

A sample application for a 13% refund on the purchase of an apartment can be downloaded on the Internet. You can also fill out an application directly when visiting the Federal Tax Service. To save time, we recommend. As for the 3-NDFL declaration and the 2-NDFL certificate, there are also separate materials on these documents on our website. In principle, there should be no problems with this. The 2-NDFL certificate is issued by the employer and on its basis the 3-NDFL declaration is filled out. You can download a sample declaration on the Internet.

What documents are needed to return 13 percent from the purchase of an apartment through an employer?

According to the Tax Code, a taxpayer has the right to choose one of two ways to receive a 13% refund for the purchase of housing. The most common option involves contacting the Federal Tax Service in order to receive a payment, the amount of which will be equal to the taxes paid for the year. You can also get a tax deduction through your employer. This option means that you will receive your salary in full, without withholding taxes. A deduction when contacting an employer requires collecting the same documents as when receiving a deduction from the tax office.