How to return income tax. Personal income tax refund

When to file a declaration tax deduction when buying an apartment? Many problems traditionally arise with this issue, which causes a number of difficulties for taxpayers. You should consider when the deadline for filing the 3rd personal income tax return expires in 2018, what changes have occurred, and what citizens who want to receive a deduction for purchasing property need to do.

Who is renting?

The declaration in form 3-NDFL is submitted to a limited list of payers, which includes individual entrepreneurs on the traditional tax system, as well as the self-employed population. On individuals reporting is required if a person received income from the sale of property.

According to Article 227 of the Tax Code of the Russian Federation, the declaration is submitted annually, and it is necessary to indicate all types of income from which tax was not withheld.

When to take it?

The report must be sent to the INFS at the place of residence or place of stay of the individual. The document can be submitted during a personal visit or sent by mail by registered mail, while making an inventory of the investment. It is also possible to transfer information via online service on the website of the Federal Tax Service of Russia.

The deadline for filing the 3rd personal income tax return for 2018 for tax deduction will be in 2019. In 2018, it is necessary to report for income arising in 2017, and the last day on which this can be done is April 30, 2018. This date is prescribed by law, but if the date falls on a weekend, it is moved to the next weekday. In 2018, April 30 falls on a Monday, which is why it is the last one.

There is an exception only for individual entrepreneurs and privately practicing lawyers - if their activities are terminated before the end of the year, then they must report within 5 days after closure.

By establishing this restriction, the tax authorities created an unclear situation - to the question of when it is necessary to submit a declaration for the return of compensation, the answer seems clear, on April 30. But this applies to people who need to declare income. If we're talking about for an income tax refund from the purchase of an apartment, you can submit the document on any day of the year. When purchasing residential space in January 2017, you are allowed to claim the right to property benefits throughout the entire 2018 year.

Peculiarities

The declaration form for a tax deduction for the purchase of an apartment is submitted for a full calendar year. There is no point in filing a declaration before the end of the year since no one will accept it. The only possibility is to receive compensation before the end of the year through the employer.

Restrictions

Regardless of the time of filing, the property tax deduction has no statute of limitations. They can be used at any time throughout life. For example, if a person purchased living space in 2013, but did not know about his right, he can use it in 2018. Moreover, it is allowed to receive the benefit immediately for three years preceding the year of application.

In cases of pregnant women or those in maternity leave women, the right is also not abolished. However, they will be able to receive a refund only after they are reinstated in their jobs and begin to receive taxable income - wages.

If you have difficulties filling out and submitting the 3-NDFL declaration, you can use the services of organizations that carry out activities such as transferring information to the Federal Tax Service. Employees will answer any questions that arise, draw up documents themselves, and hand them over in the presence of a power of attorney.

Changes in 2018

In connection with the changes that occurred several years ago, it was long necessary to make changes introduced on January 1, 2018. First of all, the form of the report has changed - if a person intends to return part of the tax when purchasing an apartment, the transaction for which was completed in 2017, he rents new uniform declarations. For previous years, the taxpayer must fill out the form using the old form in force before the amendments were made.

Explanation of changes

When taxing in 2018, it should be taken into account that the maximum permissible size deductions are based on the amount of 2,000,000 rubles. However, now this restriction applies not to the property, but to the subject. This means that a person can claim not 13% of the cost of housing, but 13% of the amount of 2,000,000 rubles. Of course, with a real estate price of 700,000 rubles, this is significantly more.

Until 2014, it was possible to apply only for an object, but now you can submit documents unlimitedly until the amount of 260 thousand rubles (13%) is repaid.

A declaration is submitted to return and interest on mortgage lending- the amount is limited to 3 million rubles. However, all adjustments made are significant if:

• the person did not receive a deduction for real estate, the right to which appeared before 01/01/2014;
• the citizen purchased the property after 01/01/2014.

Thus, if the period for receiving a tax deduction has arrived, a person has used it within the limits of previously existing restrictions (130 thousand rubles), then after a couple of years he cannot receive an additional amount, because he has already used his right.

How much will they return?

The amount of the deduction directly depends on a person’s income - if the right to property deduction arose in 2017, then he will receive as much as was transferred under personal income tax for this year. If earlier, then the previous three years of work will be taken into account, and the amount will increase accordingly.

When does right arise?

For many people, this question also sounds ambiguous - some believe that when the contract is signed, others believe that at the moment of full repayment of the loan taken to buy an apartment or house. In fact, the right arises when:

• a transfer and acceptance certificate has been signed if a shared construction agreement has been concluded;
• an entry has been made in the register of rights to real estate.

Accordingly, the specific date is indicated in the listed documents.

For which years can I submit information in 2018?

It is already known when the right arises, therefore, if you have never used it before the new year, then you can apply even with a deduction for the purchase of property even in 2003. You just need to understand that the amount will be limited taking into account the limits at that time.

You can return the deduction from the moment the right arose, as well as for the last three years. Pensioners have the opportunity to reimburse for the previous four years, that is, for the years 2014-2017.

If the owner bought the property in 2007, but applied for the deduction only in 2018, he can claim the amount of taxes transferred in 2015-2017. The right to income from 2007-2014 has already been lost, but the right to the deduction itself has not.

INFS actions

Anyone who wishes to receive a deduction must submit a personal income tax return. In order to submit a tax deduction when purchasing an apartment or real estate, the Federal Tax Service clearly indicates what information to provide.

The processing time for a tax refund return is three months. During this period, the procedure for contributions, payment of insurance premiums, and benefits are considered. The ownership of an apartment that was purchased before applying for a tax deduction is also assessed.

To obtain property personal income tax, citizens will have to submit all required documents. And after making a positive decision, wait for the payment itself within a month. After insurance premiums and other indicators are verified, accrual will occur. The property deduction will return after this. Although in practice, when you can get a deduction for an apartment, it takes much longer to transfer it.

The remaining changes related to 3-NDFL declarations concern individual entrepreneurs and the self-employed population. The procedure for calculating insurance premiums, tariffs, liability and fines has been changed. For individuals applying for a property return, there are no other changes yet and are not expected. In any case, if difficulties arise, you can always contact specialized companies for advice.

By receiving an official salary, any employee not only improves his financial situation, but also enriches the state treasury, because in addition to paying fees to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, the employer is obliged to deduct from the employee’s salary income tax, accounting for 13%. However, in some situations, this money can be returned using a tax deduction. The terms for the return of money and the operating principle of this state instrument are prescribed in the Tax Code of the Russian Federation, but in practice this preferential mechanism behaves somewhat differently than it was originally intended.

Such a bonus is not available to everyone: only an individual who is a member of the Russian Federation and receives an official salary can take advantage of this privilege.

Subjects deprived of the opportunity to apply for tax benefits:

• non-working pensioners;
• mother or father who took maternity leave.

In addition, persons receiving benefits from the employment service do not qualify for this benefit.

You can contact the competent authorities for approval of a deduction under the following circumstances:

• purchase of medicines;
• payment of costs for or;
• making charitable contributions;
• purchase and sale of apartments, houses, land for construction;
• transfer of payments to the Pension Fund or VHI.

Only the tax actually paid to the treasury is subject to refund. Therefore, the taxpayer has no right to claim an amount greater than what he contributed to the state budget.

Tax deductions are divided into several types:

• professional;
• social;
• standard;
• property;
• investment.

Video - Tax deductions: types

How long does it take for the tax deduction to be returned?

This question is quite in demand due to the misunderstanding caused by the interpretation of Articles 78 and 88 of the Tax Code of the Russian Federation.

Article 78 states that the approved amount is credited to the applicant’s account within 1 month from the date of filing the declaration, but Article 88 states that compensation is possible only upon completion of the audit, for which, according to the law, a minimum of 3 months is allocated.

As a rule, employees of the competent authorities transfer funds 30 days after the inspection, i.e. The payment period is extended for at least 4 months.

One month allocated for tax refund should be counted not from the day of the visit to the tax inspector, but from the day the audit of the submitted declaration is completed.

It should be remembered that a tax deduction is provided only after the taxpayer has repaid the tax debt.

Procedure for returning a tax deduction

There are 2 ways to become a happy owner of a tax bonus:

• through contacting the tax authorities;
• at the place of main work.

A tax refund through an employer can be issued throughout the calendar year, without waiting for the end of the tax period, which falls on December 31. Upon provision necessary papers the employer will not deduct 13% from the employee's salary until the approved amount is paid. However, the decision on payment is made not by the employer, but by the tax inspector, so submit tax return should anyway.

Let's give an example. For a salary of 10,000 rubles, the employer must deduct 13% to the state, which will amount to 1,300 rubles, respectively, the employee will receive 8,700 rubles. If a tax deduction was approved, for example, in the amount of 6,000 rubles, then the accounting department will have to withhold personal income tax not from 10,000 rubles, but from 4,000 rubles (10,000 - 6,000). In this case, the amount of income tax is 520 rubles, and the employee will receive 9,480 rubles (10,000-520).

To apply for a deduction, you must submit an application and a completed declaration. The inspector cannot refuse to accept documents that are properly executed by the taxpayer.

The legislation provides for the following procedure for calculating tax deductions:

1. Submitting an application to the Federal Tax Service at the place of registration of the applicant along with supporting documents in the form of checks, contracts for medical service, training or preferential certificates, for example.
2. Conducting a desk audit for 3 months.
3. Filling out by a competent employee a notification containing information about the accepted conclusion on the tax deduction, which is sent by mail to the taxpayer’s registered address. If the decision was not made in favor of the applicant, the inspector must send an explanatory letter indicating the reason for the refusal.
4. The transfer of money is carried out 30 days after the taxpayer receives a confirmation letter. A notice is considered delivered if 6 days have passed after it was sent.

Delay in payment of tax deduction

If there was a late enrollment Money, provoked by an error by a tax inspector, he must charge interest to the applicant’s account at the Central Bank refinancing rate for each overdue day.

Reasons for absence money transfer maybe several.

Table 1. Most common causes

The claim must be made in 2 copies. The document that remains with the taxpayer must have an entry number and the signature of the employee who hired it. You can also send the document by registered mail with an inventory.

The taxpayer has the right to appeal the decision of the competent authorities in judicial procedure only after appealing to the Federal Tax Service.

Established deadlines for filing a complaint:

• to the Federal Tax Service: 1 year from the date when the payment deadlines were violated;
• to court: 3 months from the day the taxpayer was informed of the negative decision made by the Federal Tax Service.

Since the mechanism for paying tax deductions requires improvements, violations of refund deadlines, unfortunately, occur. To avoid delays in payment, you should immediately visit the tax inspector after completing the desk audit and inquire about the deadline for transferring money.

If the title document was received before 2014, a refund can be made in an amount of no more than 260,000 rubles one time, subject to all the above points. The unused amount, if the property is worth less than two million, is burned.

The right to a property deduction when purchasing an apartment for the second time, which arose after 2014, allows you to apply for reimbursement as many times as possible until the funds to be returned are equal to 260,000. It is written about how many times you can receive a property tax deduction.

Mortgages are a slightly different story.: the 2013 certificate allowed for a refund of an overpayment on a mortgage within an unlimited monetary framework, while at the moment you can return a maximum of 390,000 rubles, subject to bank loan.

Through the employer

Let's first find out whether it is possible to return the tax on the purchase of an apartment a second time through the employer and what will be needed for this.

To calculate the amount, due by law for housing expenses, it is necessary to subtract from 260,000 the deduction that you have already received for the first time or should receive additionally, if the process has not yet completed. At the same time, you can apply for a tax refund when buying an apartment a second time for the next property.

The question is often asked: “Can I get a tax deduction for buying an apartment for the second time using a mortgage?” In cases mortgage purchases choice possible. Since funds for an overpayment on a loan can be returned only once, and in both cases a loan was used, it is more profitable to repay the loan where the overpayment is greater.

Where to contact?

To receive a property deduction when purchasing an apartment for the second time, you must:

1. Submit an application to the tax office and all necessary documents.
2. Having received a notification from the tax office about the result of consideration of the application, take it to the accounting department of the organization of which you are an employee. You must also submit an application there.

What is needed for this?

Let's look at the documents that need to be collected in order to apply for tax deductions when purchasing a second apartment:

• original certificate 2-NDFL, prepared by the accounting department;
• a document base, under which the right was acquired (sale and purchase agreement, deed of transfer of housing), in the original and a copy;
• extract from the Unified State Register or certificate, original and copy;
• checks for payment of the entire cost of housing, original and copy;
• receipts for additional expenses for the improvement of property, if we are talking about a new building, in the original and a copy;
• mortgage agreement, if the property was purchased with the help borrowed money, original and copy;
• Bank reference about the interest paid on the mortgage, if any (also in two versions).

Certificate of income of an individual 2-NDFL: , .

Filling out the application

As a rule, they have a sample, and it’s very easy to fill out. Indicate the amount you are owed and the year.

Please enter your account details below. Tax is not issued in cash.

Download an application for a deduction when purchasing an apartment:

• for tax: , ;
• for the employer: , .

Features of filling out a declaration for pensioners

1. You must submit your application no earlier than the end of the calendar year in which the purchase was made. That is, for a transaction from 2016, funds can be returned in 2017 for the 3 previous years.
2. It is not possible to issue a refund for more than the last 4 years.
3. If the pensioner had no income during the current period, then there are no funds to be returned. For example, a citizen retired 6 years ago and has not been employed since then, which means he has no right to apply for a deduction.

It is written about whether it is possible for a non-working pensioner to receive a deduction and how to do it.

Deadlines and state fees

The declaration must indicate information about previously received deductions and the amount transferred from the previous tax period.

As a rule, this method is extended for 3 months, after checking the documentation, funds are transferred to the account you specified. It is possible that the tax office will require clarification of some details if contradictions are discovered.

Example 6. Spouses Veronica and Andrei Egorov purchased an apartment, which, according to all documents, is registered with Andrei. However, he had already exercised the right to compensation. The price of housing is 2 million. The couple prepared an arbitrary statement in which they indicated that for Veronica the share of the deduction is 100%, for Andrey - 0%. Thus, the wife received compensation in full size for her husband's apartment.

Russian citizens often hear about tax deductions during their student years, when they are just starting to work. As a rule, this comes with the words: “Wow, did you treat your teeth for free? Make a deduction!” or “Take receipts and certificates, make a deduction to your father, you are a paid student, and he pays for you.” And most relate to these practical advice with negligence and completely ignoring tax refunds - the opportunity to get their own money back. The motive is as simple as possible: it takes a long time, paperwork, bureaucracy, it’s easier to earn money during this time. In vain: according to tax law, Russian taxpayers have many privileges. The main one is the right to a refund of part of the paid personal income tax (NDFL). And sometimes we are talking about quite large amounts. Let's take a closer look at what it is and why it is important not to miss the moment.

How to apply for a tax refund?

In fact, filing a tax refund is not difficult.

Step one. Make sure one of two conditions is met:

1. you incurred one of the expenses required by law: built a house, bought a home, took out a mortgage, were treated or treated relatives, bought prescription drugs, paid for their own education or the education of a relative, etc.;
2. you paid any income tax for the current calendar year.

Step two. Go to the tax office at your place of residence and request a list of documents that should be collected to receive a tax deduction. Your individual situation may require specific documents, but the following are generally required:

• certificate of income for the calendar year
• document with TIN number or just TIN number
• documents confirming your expenses (checks and other papers)
• documents that provide the basis for payment for services and purchase of things (contracts, certificates, etc.)
• tax return
• yours Bank details, according to which the refund will be transferred (card details).

The tax office will also ask you to fill out an application for a tax deduction.

Step three. At the time of writing your application, you need to choose convenient option refund of tax deductions available in accordance with the law:

1. one-time payment for the whole year - you simply receive the money due to you on your card
2. monthly payments - you receive the amount in installments
3. reduction of the tax base - simply do not pay part of the tax or the whole tax in the near future.

In all cases the amount is the same; you need to choose the option that is more acceptable to you.

Step four. Submit your documents and application and start waiting to receive your tax refund. The length of time it takes for you to receive your money depends on the refund option you choose.

However, in our age of speed and endless busyness, when every minute counts and it’s impossible to find time to visit the tax office between study, work, sports and family, you can make the procedure several times easier. Just entrust this red tape to professionals (for example, BCS employees). They will help you collect a package of documents for any tax deduction, transfer some of the actions online (that is, something can be done right during a break at work), and most importantly, they will prepare a tax return for you (Have you tried filling it out? What a quest!) . At the same time, you will save time, and the cost of the service will be repaid many times over with the money you get back (it’s a joke, up to 15,600 rubles for studying (even at a driving school) and up to 390,000 rubles for interest on mortgage loan).

What are the ways to get a tax refund?

You can receive your tax refund in two ways.

Only you choose the method based on your wishes or other rational reasons.

That is, in fact, you choose between receiving a deduction from the tax authority or receiving a reduction in the tax base from your employer. Although the choice is yours, we will still note a few important points. If you receive a deduction from your employer (in other words, do not pay personal income tax as part of the deduction), you do not need to fill out a tax return, the tax authority considers your question faster, you receive a refund faster (from the next month after the tax authority’s decision). However, this option is not beneficial for you if wage small (the rest of the deduction will go to next year and all documents will have to be completed again) or if you are going to leave the company (only one of the employers pays the deduction).

The option of receiving a deduction from the budget (from the tax authority) is beneficial for you if you work in several places, if you have two deductions at once (for example, property and social). But remember that you will have to fill out a tax return, you need to collect personal income tax-2 certificates from all employers (not necessary), the process of approving the deduction takes a long time.

What are the tax deductions?

The legislation of the Russian Federation provides for three types of tax deductions: property, social and charitable. It is worth considering all types, because despite the name, we all fall into the category of each deduction at least once.

If you have purchased or improved your home at your own expense, you have the right to property deduction. This includes the actual purchase of an apartment, cottage, house, land, repayment of interest on a mortgage loan and the construction or renovation of a residential building. The deduction amount is calculated as 13% of expenses, but does not exceed 260,000 rubles. That is, if you purchased an apartment for 8 million, you will still receive a deduction of no more than the specified amount. The property deduction is calculated once, but can be accrued for different purchases (for example, for a dacha for 500 thousand rubles, and then for a studio for 1,300 thousand rubles)

Social deduction will return to you for the costs incurred when paying for social services and services, which may include treatment of yourself or your loved ones at your expense (for example, dental treatment), purchase medicines with a doctor’s prescription (relevant for expensive medications), life insurance for a period of 5 years, any training on a paid basis (and it doesn’t matter where - at a university, on courses, even in a driving school). In this case, you also need to calculate 13% of the amount of expenses incurred, but the deduction is already limited to 120,000 rubles for the entire time (but not more than 15,600 per year). The law provides for cases when the deduction restriction is lifted completely - for example, in the case of expensive treatment in clinics in other countries.

Charitable deduction- another type of spending for which a tax refund is due. Expenses are calculated as the sum of all voluntary donations. The refund limit is 25% of your income for the calendar year. The list of charity goals is quite wide: from non-profit organizations to various foundations and even religious organizations (not prohibited by law). However, it is always better to check all the nuances and types of charitable purposes with the Tax Code of the Russian Federation.

And of course, we can’t help but mention investment deduction, which is available to private investors working with an individual investment account. An obvious advantage of an IIS is the ability to receive a tax refund. There are two types of investment deductions:

1. reduction of the personal income tax tax base (personal income tax) by the amount that was contributed to the IIS for the year (but the amount of the deduction should not exceed 52 thousand rubles);
2. complete exemption from taxes on income received through IIS. At the time the account is closed, the investor is exempt from paying personal income tax on all income received from the account (if there were no other tax deductions).

In addition to these three “general civil” types, there are also deductions due preferential categories citizens by family or professional status. You can find out whether you are one of these at your place of work, at the tax office at your place of residence, or at the Tax Code of the Russian Federation (Articles 218 - 221 of the Tax Code of the Russian Federation).

Pitfalls when returning taxes

In principle, as we have already said, there is nothing complicated in filing tax deductions. However, there are pitfalls to watch out for when it comes to tax refunds. Special attention so as not to be left with nothing and not miss out on benefits

	You cannot receive a deduction in an amount exceeding the personal income tax you paid. However, the entire required deduction will still be paid, it will simply be transferred to the next calendar year.
	The property deduction can be used to pay off mortgage interest. By the way, in this particular case, the deduction limit increases from 260,000 to 390,000. This is very important for those who use a mortgage.
	Even if you turn to professionals for registration of deductions, be sure to read the contents Tax Code Russian Federation - perhaps you belong to preferential categories of persons and are entitled to other forms of tax refund.
	It is imperative to follow the rules for preparing documents to receive a tax refund, including initially, when purchasing or receiving a service, saving and checking the correctness of completion and attributes of contracts, checks, and other payment documents.

Thus, the main thing is that you have the right to a refund of the funds you paid, which means you receive additional income. And our advice: don’t be lazy to take advantage of this right. The amount may pleasantly surprise you.

We all know that with every official salary we pay the state 13% of its amount. That is, with a salary of 20 thousand rubles, our income tax is 2,600. Of course, this is not enough pleasant things. We would like to receive everything that is due to us for our work. It turns out that the return is real. Of course, everything paid for many years of work will not be returned, but at least part of the amount will end up in a bank account. Now let's learn more about how this is possible.

The state returns to citizens 13% of the cost of education, treatment, apartments, voluntary pension insurance. This is carried out provided that the citizen has paid income tax. Actually, it is the return of income tax paid at the time of making the expenses listed above that is carried out. Each case requires special consideration.

Social deduction

If a citizen worked during the year, regularly paid income tax and studied at the same time, then he has the right to receive a reduction (i.e., the salary received for the year), on which he must pay 13%. For example, the annual salary was 200,000 rubles. In the usual case, income tax will be 26,000 rubles. If in parallel during the year there was paid training worth 40,000, and documents have been submitted for social deduction, then the tax should already be paid not on 200 thousand, but on 160,000 rubles, and it will be 20,800. Overpaid 5,200 tax office will transfer to your bank account after checking all documents.

It is worth mentioning here that income tax refunds are only possible up to a certain amount. The maximum possible tax deduction for training does not exceed 120 thousand rubles. This means that the most large sum, which can be returned in a year is 15,600 rubles. Anything spent above this amount will not be refunded.

Parents can also get a portion of their child's tuition reimbursed. But in this case, the deduction limit is 50,000 rubles, that is, an income tax refund is possible only in the amount of 6 per year. In addition, it must be said that the tax can be returned every year during the entire period of study in any educational institutions, if they have a license to operate.

All of the above also applies to other types of social deduction: treatment. Only the threshold of 50,000 for payment of services for close relative. The maximum, in any case, is 120 thousand. The exception is expensive treatment. There is no maximum here, and the list of such services is determined by the Government of the Russian Federation.

Tax deduction after purchasing a home

No less popular and useful is an income tax refund when purchasing an apartment, or the so-called property deduction. It is provided if a citizen has purchased an apartment or house. It also applies to building a house, purchasing building materials and renovation work. It is provided only once in a lifetime and is not possible after purchasing another apartment.

Maximum deduction amount in in this case amounts to two million rubles. This means that if the apartment cost 3 million, only 260 thousand will be returned anyway. A citizen has the right to submit documents every year until the full amount is returned.

Let's give an example. The annual salary is 400 thousand rubles. The tax is 52,000 rubles. The cost of the apartment is 1 million. The total return is 130 thousand. This amount cannot be returned in one year. This means that documents for income tax refund will have to be submitted several times. For the first and second years, 52 thousand rubles will be returned, and for the third year - the remaining 26 thousand rubles.