A pensioner bought an apartment: how can you get a tax deduction? Tax deduction for pensioners

Pensions are not subject to personal income tax, so the question is whether a pensioner has the right to a refund income tax, - not at all idle.

The pensioner has the right to receive tax deduction in the following cases:

• From the place of work (if he works).
• For additional income, for example, from renting an apartment or a non-state pension, etc. It is important that deductions of 13% be made from these incomes.
• Take advantage of tax deduction transfer. For retired citizens, from January 1, 2012, paragraph 10 of Article 220 of the Tax Code of the Russian Federation provides for the transfer of the deduction to previous tax periods (no more than 3) before purchasing an apartment. That is, a pensioner has the right to receive a tax refund even if he is on pension at the time of purchase.

Conditions for this

General conditions for receiving pensioners:

1. The citizen is a resident of the Russian Federation (that is, he spends 183 days a year or more on its territory). This rule is valid for those years for which he wants to receive a deduction.
2. The apartment was purchased with my own funds without the involvement of government programs, subsidies, assistance from the state or employer, etc.
3. The former owners of the acquired property are not close relatives of the pensioner.
4. Availability of income taxed at 13% for the previous 4 tax periods.

For non-working pension recipients

Let's look at how you can get a tax deduction if you don't work, and how to proceed in this case to get the money back. Citizens who are retired and not working can take advantage of the so-called “tax deduction transfer”, i.e. return funds for previous years. Maximum for the previous 4 years of application to the tax service.

Reference: You can apply for a refund the next year after purchase, for example, if an apartment was purchased in 2018, you can apply for a refund starting in 2019.

Example: Pensioner Petrov I.S. bought an apartment in 2018, therefore, he can issue a refund in 2019, tax periods from 2018 to 2015 are taken into account. And here the amount of the deduction is determined by when he retired. If in 2018, then the refund will be calculated for 2017, 2016, 2015.

Right to portability property deduction occurs in a pensioner from the year of his application to tax office. In this regard, if you submit documents several years after purchasing an apartment, and not the next year, the number of years for transfer may be reduced.

Example:Petrov I.S. bought an apartment in 2018 and retired the same year. He submitted the necessary documents to process the payment in 2021; accordingly, to determine the amount of payments, 2020 is taken and the right to transfer the property deduction to 3 previous years can be used (which is 2019, 2018, 2017), i.e. in fact, the tax can only be returned for 2017 and 2018, because later Petrov I.S. no longer worked.

If Petrov I.S. is a pensioner since 2013 and in the last 4 tax periods did not work and did not make contributions to the country’s budget, then there is nothing to make charges from.

And in this situation, a non-working pensioner will not be able to receive a property deduction.

For working people

For working pensioners, the tax refund option described above when purchasing an apartment is suitable - transfer of deductions (corresponding changes have been made to Tax code RF from 01/01/2014).

Important! When carrying forward a tax deduction, the returns are completed in the reverse order - first the later year (for example, 2015), then the earlier one (2014) and so on until the entire required amount is received.

Working citizens who are retired can receive a deduction in the general manner, i.e. from those calculations that the employer makes to the budget.

A working pensioner, in addition to receiving the entire amount for past years, can, in general, register non-withholding of 13% of his wages. Then the entire amount earned will be paid 100% monthly.

In order to take advantage of such a refund, you must:

How to get a personal income tax deduction?

For retired citizens - it doesn’t matter whether they are working or not - it is carried out according to general rules within standard terms. To register, you can contact the Federal Tax Service for registration, MFC or to the employer (if the pensioner works). The deadline for document verification is 3 months after the date of submission and another 1 month is given by the Federal Tax Service to transfer funds to the current account.

The package of documents for registering a property deduction does not differ from the documents for other citizens, the only difference is that you must provide a pension certificate.

Documents for registration:

1. Declaration in form 3-NDFL for 3 or 4 years. In form and appearance it must correspond to the year the balance was transferred.
2. Passport.
3. Help 2-NDFL.
4. Contract of purchase and sale or shared construction.
5. The act of acceptance and transfer.
6. Documents confirming payments - checks, receipts, statements of deposit or account.
7. Marriage certificate.
8. Pensioner's ID.

Amount amount

Currently, the maximum amount for a tax deduction is 2,000,000 rubles, regardless of the cost of the apartment; any citizen has the right to receive 13% of this - 260,000 rubles. This amount is tied to the owner, in other words, if the cost of the apartment does not reach 2,000,000 rubles, then you can receive a tax deduction from the next purchase until the entire amount is exhausted.

How to calculate?

Example:The cost of the apartment purchased by Petrov I.S. is 1,800,000 rubles, of which the pensioner can count on a return of 234,000 rubles.

Situation 1.The pensioner does not work. Petrov I.S. decided to take advantage of the transfer of the property deduction and filed declarations for 2018, 2017, 2016, 2015. During this period, while working, he transferred 123,800 rubles as tax. It is this amount that he has the right to receive back. The remaining 110,200 rubles. he will be able to receive it if there is additional income, from which 13% is calculated, for example, from renting out an apartment.

Situation 2. The pensioner works. In this case, taking advantage of the right to transfer the deduction and receiving 123,800 rubles, Petrov I.S. may, without waiting for the end of the tax period, submit an application to the employer to stop collecting payroll taxes. And the employee will receive the full salary - 30,000 rubles. instead of 26,100 rubles, until 110,200 rubles are completely selected, i.e. for approximately 32 months.

Watch a video about the refund of income tax to a pensioner when buying an apartment:

Are payments due to unemployed citizens?

If a citizen is not a pensioner, then it is necessary to take into account that you can receive a deduction from the year the title to the property was registered in the register of rights to real estate.

Important! The right to a tax deduction does not have a statute of limitations; it does not matter when the apartment was purchased; you can apply for a refund 10 years later. Get a deduction for more early years what the property was purchased with is not possible.

Example: Karlov E.B. I bought an apartment in 2008, between 2005 and 2008. he was officially employed, the salary was 50,000 rubles/month. From 2008 to 2010 was unemployed. From 2010 to 2018 While working, he paid taxes.

The right to deduction arose from E.B. Karlov. from 2008 and to receive it he could contact either the employer in the same year or at the end of the tax period at the Federal Tax Service at his place of residence and receive a refund for 2008.

Because The tax refund procedure is not limited by time frame; a citizen can apply to the tax service in 2019 by submitting a declaration for the previous 3 years - 2018, 2017, 2016. If in this case the amount is less than 260,000 rubles, then in subsequent years Karlov E.B. will be able to receive a deduction.

How to return the tax in this case?

If a non-working citizen is in a registered marriage and the apartment was also purchased while married, A spouse can apply for a tax deduction.

In addition, as in the case of pensioners, the additional income of a non-working person, which was subject to personal income tax, can be taken into account. This could be real estate rental, creative rewards, and more. The procedure for registering a deduction is the same as in other situations.

For non-working minors, parents can receive a deduction when purchasing an apartment. Since the right to a refund of 13% of the cost of the apartment is not limited in time, a citizen can submit documents as soon as he gets a job.

The main things you need to pay attention to for pensioners and non-working citizens when returning taxes:

• Date of registration of ownership. A pensioner can transfer the deduction to 3 earlier tax periods. A non-working citizen draws up a deduction starting from this date.
• The list of documents is standard. For pensioners, an additional pension certificate.
• Both categories of citizens can receive a deduction from additional taxable income.

A partial tax refund when purchasing an apartment is an excellent opportunity for taxpayers. If a citizen is familiar with the basic information, then he will be able to prepare everything Required documents and receive funds within the time frame provided by law - 3 months for consideration and 1 month for transfer.

After purchasing a residential property for a pensioner, the question of the possibility of obtaining a refund of tax deductions often arises. For a working pensioner, this is much easier to do than for those who have stopped labor activity.

The advantage of a working person is the monthly transfer of income tax from the earnings received. A property deduction is issued only for the amount of funds previously transferred as a tax of 13%. If it is missing, no refund will be made.

In addition, a working citizen who has retired has the right to a benefit provided for all pensioners - transferring the deduction back 3 years. The countdown starts from the moment pension payments are established.

A pensioner’s knowledge of his rights regarding the use of property tax deductions, the ability to fill out documents independently or use technical means, will make the process of receiving money as a refund of previously paid income taxes quick and easy.

Is personal income tax withheld from a working pensioner?

Tax deductions are provided only within the limits of the amount of income tax paid by the citizen. A person receiving a pension should know that it is not subject to taxation, personal income tax (income tax) is not transferred from it. individuals).

The situation with working pensioners is slightly different. They have an additional source of income - in the form of a monthly salary. By general order Tax deductions for an officially working pensioner are paid monthly by the employer at 13% of personal income tax. Thus, during the year, a sum of money is formed that can be claimed as a tax deduction.

In what cases is it allowed

The legislation provides for a number of circumstances that allow a working pensioner to receive a tax deduction. These include:

1. Transfer of personal income tax at the main place of work.
2. Payment of tax after the sale of real estate or other property.
3. Deduction of income tax on income received from renting out residential premises.
4. Transferring the deduction to previous tax periods (no more than four years ago) when the citizen had taxable income.

List of persons entitled to a tax deduction

The grounds for receiving a deduction can be either general, provided for all citizens, or special, for the category “pensioners”.

An important point will be compliance with the conditions provided for all applicants for the use of tax refunds:

• having the status of a resident of the Russian Federation (residence on the territory of the Russian Federation 183 days a year);
• when purchasing an apartment, register it in the name of a pensioner;
• spending at the expense of personal funds persons of retirement age (not government funds in the form of subsidies and subsidies);
• purchasing housing from someone other than a close relative.

Failure to comply with the conditions will result in the tax service refusing to accrue the deduction.

How to get a tax deduction when buying an apartment

Receipt of funds in the form of a refund of paid income tax occurs after filling out a declaration and sending the required documents to the tax office at the place of residence.

Required documents

The pensioner presents documents to the Federal Tax Service according to the list approved for all citizens, adding a copy to them pension certificate. Their full list looks like that:

1. Declaration in form 3-NDFL.
2. Passport.
3. Certificate of income for the specified period, drawn up in form 2-NDFL.
4. Agreement for the sale and purchase of residential premises/equity participation in housing construction;
5. Acceptance and transfer certificate real estate.
6. Payment documents.
7. Pensioner's ID.
8. Details of the account opened at the bank branch for transferring funds.

When contacting the Federal Tax Service in person, documents must be presented in originals and copies.

Registration procedure

Refunds can be issued in two ways:

• through the employer;
• through the tax office.

The difference lies in the procedure and time frame for receiving money, and the method of registration.

To exercise the right to a deduction from the employer means to provide him with documents providing grounds for stopping the transfer of personal income tax from current earnings. In this case, the funds are not returned, but are not actually retained in favor of the state. For its registration at the place of work it is provided special document from the tax office confirming the right to a tax deduction.

The second option would be to transfer previously withheld income tax for a certain period of time. The collected package of documents is sent to the tax office at the citizen’s place of residence.

There are several ways to submit them: through the MFC, in person to the Federal Tax Service, through the government services website or using personal account on the Federal Tax Service website. After 2 months, a desk check of documents is completed, after which the Federal Tax Service transfers money to an account opened with a banking organization within 30 days.

How much can you expect?

The maximum deduction amount guaranteed by law is the same for all categories of citizens. To determine the amount, it is important to consider several points:

1. Refunds are provided for 13% of the value of real estate, but not more than 2 million rubles.
2. Using a loan allows you to increase the amount to 3 million (overpayments on interest are taken into account).
3. The maximum amount will be 260 thousand for property purchased with one’s own funds, 390 thousand when using mortgage lending.
4. If a pensioner stops working and transfers personal income tax, and the refund is not made in full, then he loses the right to deduct the remaining amount.
5. Refunds are not possible if you purchase housing from close relatives.

Working citizens with a pension refund retain the right to receive a deduction on conditions equal to other categories of people.

A refund of 13% of the cost of residential premises is provided from an amount of 2 million rubles, and cannot exceed 260 thousand.

How to fill out 3 personal income taxes

Providing a completed declaration in form 3-NDFL in order to obtain a tax deduction is regulated by Art. 229 of the Tax Code of the Russian Federation. It is completed by hand on a printed form, or can be filled out using the electronic version. A pensioner who decides to exercise the right to carry over the balance to previous years submits 3 declarations to the Federal Tax Service - for the current year and the three previous ones.

Filling examples tax returns there are quite a lot on the net. The main thing is to follow all the rules and not leave empty columns. Be sure to include:

• on page 1 – personal data of the applicant;
• on page 4 - the source of basic income subject to tax;
• on page 8 - name the amount of property deduction;
• on page 9 - indicate the deduction amount based on the value of the property;
• on page 10 - determine the amount of deductions;

As a result, it is issued general information regarding the due return and the income received.

For convenience, it is better to use the online service for filling out the declaration form. This is due to the fact that the program highlights required fields and indicates errors and inaccuracies. After finishing the work, the form is printed and all you have to do is sign it.

Conclusion

1. A working pensioner has the right to receive a property tax deduction.
2. You can apply for a refund from your employer or by contacting the Federal Tax Service at your place of residence.
3. The law does not provide for the provision of an excessive number of documents to a pensioner, unlike other citizens.
4. The period for reviewing documents at the tax office reaches three months.
5. A special opportunity is provided for pensioners - to receive a refund not only from current income, but also for the period preceding the three years of retirement.

Despite the total dissemination of information via the Internet, there are still a lot of people who, in principle, do not know about the opportunity (NV). This is typical for different age groups population, but pensioners most often do not have necessary knowledge. They don't know if they can qualify for a certain refund when buying or selling real estate.

Possibility of receiving a refund

The main misconception of people receiving a pension is that this payment is not taxed, which means that IC is not due. However, they do not know that they can exercise the right to return overpaid tax by transferring the balance of the benefit. Such deductions are calculated for previous years.

It is worth knowing that such a right can be used repeatedly, but the total amount of payments is limited. When this limit is reached, payments under NV will be stopped.

Particularly worth highlighting are cases of acquisition of residential real estate before 2014. According to the legislation of previous years, those who took advantage of the deduction for transactions with real estate acquired before 2014 already used the right to NV for acquisition - previously this opportunity was provided once.

The possibility of obtaining NV is prescribed in the Tax Code of the Russian Federation. This opportunity appeared in 2001 when purchasing a plot to build a house or when purchasing residential real estate. The right to a property deduction arises upon receipt of a certificate of purchase of housing. Also, such a right arises when drawing up a transfer and acceptance certificate if the property was acquired through participation in shared construction. For the next calendar year, the taxpayer has the opportunity to exercise his right to NV.

Tax deductions for personal income tax for pensioners and their registration are the topic of the following video:

Obtaining a tax deduction when purchasing an apartment by pensioners

Working

Until 2012, there were serious differences in receiving NV for working and non-working pensioners. Now people who receive a pension and do not have any other additional income also... In 2014, another change took place - now working pensioners can also use previous years for deductions.

It is worth noting that a working pensioner means a citizen receiving taxable income. A pensioner may not work officially, but rent out an apartment or provide services under a contract. If taxes are paid on this income, then this allows the citizen to be classified as a working population. Such persons are payers, which allows them to receive NV on a general basis. Previously, they could not claim a deduction for previous tax periods, but in 2014, working and non-working pensioners had equal rights. A pensioner who continues to work receives not only deductions for the previous 3 years preceding the purchase of housing, but also continues to receive them while working until the maximum payment is reached.

To calculate the tax deduction, the amount of 2 million rubles is legally defined. At 13% tax, no more than 260,000 rubles are due for payments. If the purchase amount is less than the legal maximum, then the NV is calculated from it. When purchasing residential real estate worth 1 million rubles, the deduction amount will be 130 thousand rubles. At the same time, buying a home in the future allows you to take advantage of the remaining NV until you reach the maximum.

These rules apply to any categories of citizens claiming to receive a tax deduction when purchasing a home. But working pensioners have an advantage - they can not only receive NV for the previous 3 years preceding the acquisition, but also continue to receive it while they work, until the maximum payments are reached.

Not working

Non-working pensioners can only use the transfer from the previous 3 years and the year of purchase. Even if the amount of payments due is greater, but 13% of taxes from previous years was not enough to cover it, then there will be no further transfers, since the pension is not taxed. There are no special benefits provided for military pensioners - the NV for this category of citizens is calculated according to general criteria and depends on whether the citizen continues taxable labor activity.

The most difficult situation is with regard to tax deductions for disabled pensioners. For many, this is the most confusing situation - all pensioners are entitled to a deduction, but they cannot claim it. In fact, this is not entirely correct information - it all depends on the duration of retirement, the year of purchase/sale of residential real estate and the presence/absence of taxable income.

No deduction is provided:

• Retirement for more than 4 years without conducting taxable work activity
• Use of NC until 2014 or subsequent achievement of the maximum tax deduction.

If a disabled pensioner who has received social benefits for more than 4 years had taxable income (renting out housing, vehicles, contract services, work), then NV is provided. This right can only be exercised if personal income tax is paid; renting out housing without paying taxes does not imply the existence of grounds for a deduction.

NV is also required if a disabled pensioner recently retired, and before that had official work and was a personal income tax payer. In this case, in the absence of this moment during taxable work activity, the calculation of NV is carried out according to the same scheme as for non-working pensioners. If a disabled pensioner continues to work, then the scheme for the working population is applied.

Responsible authorities

The very concept of a tax deduction indicates the authorities responsible for its payment. IC amounts are formed on the basis of personal income tax paid by a particular citizen. Therefore, to obtain a deduction, you must contact the tax office.

It is important to know that it is necessary to submit documents to the Federal Tax Service at the place of registration of the citizen. The exception is the presence of temporary registration at the place of residence. In this case, you can contact the Federal Tax Service at the place of temporary registration, register as a taxpayer and submit documents there. In other cases, even if you are in another city, you must contact the Federal Tax Service at your place of registration. You can also send documents by valuable letter with an inventory.

Income tax refund when a pensioner purchases a home - the topic of the video below:

List of required documents

To provide a property deduction, you must provide a certain package of documents. For ordinary working citizens and pensioners, there is a minimum standard package of documents to receive a deduction.

These are 6 documents:

1. Passport.
2. Statement.
3. Documents confirming payment for housing.
4. Certificate for residential real estate or acceptance certificate.

In addition, a copy of the agreement with the bank is required. Also, if desired, the tax deduction can be divided between spouses. In this case, another statement is attached. For pensioners there is another mandatory document - a pension certificate.

Step by step procedure

The process of obtaining an IC is quite simple and does not require any additional actions when submitting a complete package of documents. Conventionally, the whole procedure is divided into two stages:

1. Familiarization with the list of documents and their preparation.
2. Submitting an application with documents to the tax office at the place of registration.

In fact, many people face difficulties when applying for HF. This often has to do with deadlines. You need to know that the deduction must be submitted in the next year after the transaction is completed by April 30. Experienced lawyers recommend applying for an NV in the second half of January. This is the busiest time in the tax office. In this case, if there are any nuances with the collected package of documents, the pensioner can count on a longer and detailed explanation all aspects that require correction. Already at the end of March, beginning of April, there will be a large queue of people filing returns at the tax office, this will deprive the Federal Tax Service employees of the opportunity to explain in detail and several times what is wrong in the documents.

If the documents are accepted by the tax office, the data from them will be sent for verification in the near future. This period takes about 30 days. After this, within 3 months the required amount of the deduction will be paid to the current account specified in the application for NV.

Important information

It is worth knowing that NV in real estate transactions are in no way related to. According to the law, both working and non-working pensioners can claim deductions when purchasing a home. Social benefits or for non-working pensioners are not provided. While persons who continue paid work may qualify for a refund of part of the funds spent.

You should also know that late submission of documents for NV reduces the amount of payments. If the application to use the transfer of benefit balances occurred later than one year after the transaction was completed, then a smaller number of years will be taken into account. If applied on time, the previous 3 years preceding the acquisition of real estate are taken into account.

If more than 3 years have passed since the acquisition of residential real estate, then the right to transfer the deduction to previous years is lost. The same applies to those cases when a non-working pensioner who ceased taxable employment more than 3 years ago applies for IC. At the same time, he retains the right to a deduction if he returns to work.

Even more about tax refunds when purchasing a home by a pensioner in the video below:

Deductions when buying an apartment as a pensioner are an important part social support states. Benefits for the purchase of apartments by pensioners are available in certain circumstances. Let's consider the essence and procedure for receiving benefits provided to pensioners.

When purchasing apartments, the law divides pensioners into two groups:

1. Working pensioners

If a working pensioner buys an apartment, then everything is very simple - working people, even pensioners, pay personal income tax (the so-called personal income tax) just like everyone else. For all working and pensioners and ordinary citizens, this tax is 13%.

It is the payment of this tax that gives pensioners the opportunity to receive a so-called tax deduction. According to this law, any buyer of an apartment (including a working pensioner) will be able to return up to 260,000 rubles from what they paid.

2. Non-working pensioners

Non-working pensioners have no income, so they physically cannot receive a tax deduction. Indeed, according to paragraph 2 of Article 217 of the Tax Code of the Russian Federation, the pension received is not subject to personal income tax. That is why, until 2012, pensioners did not have the opportunity to receive a property deduction.

However, after the adoption of Federal Law No. 330-FZ, which introduced amendments to the Tax Code, even a non-working pensioner will now be able to receive benefits when buying an apartment or house. There is a slight difference from working pensioners - the procedure for presenting benefits is reversed (more on this below).

The essence of the issue is that pensioners who bought real estate can take advantage of this benefit for only three years. The countdown period begins from the moment of purchase. The law also establishes that they are entitled to benefits only when they received official income during this period.

That is, if a person bought an apartment when he was already a pensioner, but retired quite recently, then he will be able to take advantage of the deduction for the entire time he worked during this three-year period.

This procedure for receiving benefits is “transferring the balance of unused benefits to other periods.” When a pensioner stopped receiving official income not from the beginning of the year (tax period), he has the right to receive benefits from this year. That is, the taxpayer has the right to receive benefits from the year of retirement.

In general, the procedure for pensioners receiving benefits when buying an apartment at an older age is no different from the usual one, since it is a normal mechanism for refunding taxes paid to the budget. To receive a deduction, the pensioner provides the tax service with a 3-NDFL declaration indicating the items on income received, the price of the purchased property and the tax paid.

The following documents are attached to the declaration:

What are the features of pensioners receiving benefits?

That is, if a person retired on January 1, 2015 and bought a home in the fifteenth year, he will receive this benefit for the years 2012, 2013 and 2014, but only on condition that the paperwork is completed immediately. If the paperwork is put on hold in 2016, then he will be able to receive the benefit only for 2013 and 2014, and for 2015 he will not receive it, since in 2015 he did not have income from which he would pay tax to the budget.

2. When the purchased apartment is registered as shared ownership between the wife and children, the taxpayer also has the right to receive this benefit , but only in the amount of expenses that he actually incurred to purchase the apartment.

3. A working pensioner, like other taxpayers, has the right to receive benefits both through the tax authorities and through the employer . Not only that, but when a retired buyer works several jobs, he can receive a property deduction from one or several employers of his choice.

Tax officials determine the employers where the benefit will be received. A working pensioner should obtain from tax service notification of the benefit entitled to him and provide this notification to the employer where he receives income in the form of salary.

Last updated March 2019

By general rule A property tax deduction when purchasing a home can only be received by those taxpayers whose income is taxed (personal income tax) at a rate of 13%.

Since the tax on income from pensions is not withheld (clause 2 of Article 217 of the Tax Code of the Russian Federation), pensioners who have only a pension as their source of income, in most cases cannot receive a property deduction when purchasing housing (letter of the Federal Tax Service of Russia dated May 15, 2013 No. ED- 4-3/8721@, Letters of the Ministry of Finance dated June 29, 2011 No. 03-04-05/5-455, dated September 24, 2013 No. 03-04-05/39618). The exception is the ability, under certain conditions, to transfer deductions to previous years provided to pensioners Federal Law No. 330-FZ of November 1, 2011.

It is also worth immediately noting that if a pensioner does not officially work, but has other additional income on which he pays personal income tax at a rate of 13% (for example, income from renting out real estate or from the sale of property), then he has the right to take advantage of the property deduction and return (reduce) taxes on this income.

Transfer of property deductions by pensioners

Before 2012, if a pensioner did not have additional income, he could not receive a deduction. However, from January 1, 2012, a special procedure for transferring the balance of deductions for persons receiving pensions was added to the Tax Code. Now, in accordance with paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, a pensioner has the right to transfer the balance of property tax deductions “to previous tax periods, but not more than three, immediately preceding the tax period in which the transferred balance of property tax deductions was formed.” The wording of the transfer of deductions in the Tax Code and letters from regulatory authorities is quite complex and confusing. If we talk in simple language, then, regardless of when the apartment was purchased, a pensioner can in most cases receive a deduction (return the tax paid) for the last 4 calendar years (accordingly, in 2019 he can return the tax for 2018, 2017, 2016 and 2015).

The only thing important to remember:

• You can submit documents for the deduction no earlier than the end of the calendar year in which the housing was purchased. For example, if an apartment was purchased in 2018, then you can submit documents for the deduction only in 2019 (accordingly, you can return the tax for 2018-2015);
• You cannot receive a deduction for more than the last 4 calendar years. For example, in 2019, under no circumstances can you return taxes for 2014 (“Carryover of Property Deduction for Pensioners”).
• if a pensioner had no income in a calendar year, then there is nothing to return to him. For example, if a pensioner retired 5 years ago and has not worked since then, then he will not be able to return anything.

Example: In 2017, Filatov M.V. retired, and in 2018 he bought an apartment. To take advantage of the right to a property deduction, Filatov needs to wait until the end of the calendar year, and in 2019 he will be able to submit documents for a tax refund to the tax office. Since Filatov was already retired in 2018 (and did not receive taxable income), he will be able to receive a deduction for 2017 (that part of the year when he was still working), 2016 and 2015.

Example: In 2017 Kireeva L.L. I bought an apartment. At the end of 2017 and 2018, she submitted documents to the tax office and received part of the property deduction (she returned the tax paid for 2017 and 2018). In 2019, Kireeva retired. Accordingly, after retirement in 2019, Kireeva can exercise the right to transfer the deduction and return the tax paid for four last year(2018, 2017, 2016, 2015). Since she has already received a deduction for 2017 and 2018, she will only be able to submit documents for the deduction for 2015 and 2016. Also, at the end of 2019 (in 2020), she will be able to return the tax for 2019 (the period when she worked).

note: in case of transfer of deductions, declarations are filled out in the reverse order. For example, when transferring a deduction to 2017-2015, declarations will be filled out in the following sequence: 2017, 2016 (remaining deductions from 2017 will be transferred to it), 2015 (remaining deductions from 2016 will be transferred to it).

Working pensioner

Previously, the Tax Code contained a restriction according to which working (income-earning) pensioners could not transfer a property deduction. However, on January 1, 2014, changes were made to the Tax Code of the Russian Federation that removed this absurd restriction. Accordingly, since 2014, not only pensioners who have no income, but also those who continue their working activities can take advantage of the right to transfer the property deduction to the previous three years. (Letter of the Federal Tax Service of Russia dated 04/28/2014 No. BS-4-11/8296@, Letters of the Ministry of Finance of Russia dated 05/15/2015 No. 03-04-05/27966 and dated 04/17/2014 No. 03-04-07/17776).

Example: In 2017, Zhuravlev A.K. reached retirement age, but continued to work. In 2018, he purchased an apartment worth 3 million rubles. At the end of 2018 (in 2019) Zhuravlev A.K. will be able to submit documents to the tax office at the place of registration to receive a property deduction for 2018, 2017, 2016, 2015 (since he is a pensioner and has the right to transfer the deduction). If the tax he paid for 2015-2018 is not enough to completely exhaust the deduction, he will be able to continue to receive it in subsequent years.

Obtaining a property deduction for additional income

First of all, I would like to note that if a pensioner has any income that is subject to income tax at a rate of 13% (NDFL), then he can apply to it a property deduction for the purchase of housing (Letters of the Ministry of Finance of Russia dated March 6, 2013 N 03- 04-05/7-181, dated 12/21/2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of Russia dated 04/06/2011 N KE-4-3/5392@)

Examples of such income could be:

• income from renting an apartment;
• income from the sale of property (for example, an apartment);
• additional non-state pension;
• salary (if the pensioner continues to work in retirement);

Example: pensioner Yablokova O.V. receives a state pension, and she also officially rents out the apartment. Cash that she receives from renting out an apartment are subject to income tax (O.V. Yablokova submits a 3-NDFL declaration every year, where she declares income from renting out an apartment and pays tax). In 2018, Yablokova O.V. I bought myself another apartment. Starting from 2019 Yablokova O.V. has the right to apply a property deduction from the purchase of an apartment to the tax from the rental of the apartment. Accordingly, Yablokova will not pay tax on renting out an apartment until the property deduction is completely exhausted.

Example: Vasiliev V.V. retired in 2009. In 2018, Vasiliev V.V. sold an apartment that he owned for less than 3 years for 2 million rubles. and bought a house for 5 million rubles. Since Vasiliev owned the apartment for less than 3 years, when selling it he must pay income tax (13%) in the amount of 130 thousand rubles. (assuming he used standard deduction when selling property in order to reduce the taxable amount by 1 million rubles).

When buying a house from Vasilyev V.V. the right to use a property tax deduction when purchasing housing has also appeared in the amount of the maximum deduction amount - 2 million rubles. (260 thousand rubles to be returned). Since the purchase of a house and the sale of an apartment were carried out in the same calendar year, the taxpayer has the right to offset the tax. Accordingly, Vasiliev V.V. will not have to pay tax on income from the sale of the apartment, and he will also have an unused balance of property deduction in the amount of 1 million rubles. (130 thousand rubles to be returned). He will be able to use the remainder of the property deduction if he has other income in the future, subject to income tax at a rate of 13%.

Don't forget about your spouse

In conclusion, we note that if a pensioner is officially married and his spouse has income subject to income tax (NDFL), then in some cases a deduction can be obtained through him.