Application for personal income tax refund when purchasing an apartment example. How to write an application for a property tax deduction. How to write an application for personal income tax refund when buying an apartment

03.02.2024

An individual has the right to receive property tax deductions provided for in Art. 220 Tax Code of the Russian Federation. In general, these deductions are provided to a person when he submits a tax return in Form 3-NDFL to his tax office at the end of the year (clause 7 of Article 220 of the Tax Code of the Russian Federation).

However, an individual can take advantage of some deductions before the end of the calendar year by submitting an application to the employer (clause 8 of Article 220 of the Tax Code of the Russian Federation). Such tax deductions include, in particular:

property tax deduction in the amount of actual expenses for new construction, acquisition of residential buildings, apartments, rooms or shares in them on the territory of the Russian Federation;
property tax deduction in the amount of interest actually paid on targeted loans (credits) spent on new construction or acquisition in the territory of the Russian Federation of a residential building, apartment, room or shares in them.

We will tell you in our consultation how an employee can write an application for a tax refund for a property deduction to his employer.

Application for a property deduction from an employer

It must be remembered that before submitting an application to the employer, the employee must confirm the right to a property tax deduction from the tax office and receive a Notification from it in the form approved by Order of the Federal Tax Service dated January 14, 2015 No. ММВ-7-11/3@. This Notice will need to be attached to your application. Please note that the Notice is issued for a specific calendar year and for a specific employer specified in this document. This means that you will need to receive a new Notice every year. Moreover, even if the employee submits such an application in the middle of the year, the deduction must be provided to him from the beginning of the year, and the personal income tax must be recalculated and returned to the employee (

What is the procedure for refunding personal income tax when purchasing housing - an apartment or a house? What documents need to be filled out and how to do it are in our article.

How does personal income tax refund work when buying a home?

When purchasing real estate, including an apartment, house or room, you have the right to receive a refund of part of the funds spent from the state. The amount you can return cannot exceed 13% of 2 million rubles.

In accordance with paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for a refund of income tax is submitted within 3 years after the tax is paid into the budget. In one year, you receive the amount that you paid to the state for income tax. Let’s say that every month during the year 13% of your salary in the amount of 10,000 rubles is transferred from your income, the deduction will be 120,000 rubles.

Such an application is submitted to the territorial office of the federal tax service. The application does not have a required form and is filled out in free form.

The law does not allow repeated granting of the right to return personal income tax; it can be obtained for one transaction of purchase and sale of property.

Expert opinion

Roman Efremov

Personal income tax refund amount when purchasing an apartment

In accordance with the rules outlined in paragraph 3 of clause 1 of Article 220 of the Tax Code of the Russian Federation, a tax deduction can be issued for a purchase amount of up to 2 million rubles. The legislator allows a refund of 13% of the tax, which is 260 thousand rubles.

Users who have signed a mortgage agreement have the right to count on another deduction - for mortgage interest. This right is indicated in paragraph 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation. Here the limit is 3 million rubles, therefore, the refund amount will be equal to 390 thousand rubles (3 million x 13%).

Thus, when purchasing living space with a mortgage, the borrower has the right to expect compensation in the amount of 650 thousand rubles (260,000 + 390,000).

The deduction is granted subject to the following conditions:

The user is a tax resident of the Russian Federation and permanently resides in Russia for at least 183 days during a calendar year.
The applicant is officially employed and pays monthly taxes.
The property was not purchased from a close relative.
An application for a deduction is being submitted for the first time.

There are no statutes of limitations for tax deductions. Consequently, it will be possible to receive a refund at any time, provided that the homeowner has not yet exercised his right to deduction. However, there are some limitations here. If the property was purchased many years ago, reimbursement from the budget will be a maximum of 3 years before the date of filing the declaration.

For what reasons can you get a refund?

The reasons for processing a personal income tax refund are indicated in Part 2 of Art. 220 Tax Code of the Russian Federation. Their essence can be summarized as follows:

purchase of housing or land for its construction;
repayment of interest on loans for the purchase of housing;
repayment of interest on loans received for the purpose of refinancing the above loans.

Expert opinion

Roman Efremov

5 years of experience. Specialization: all areas of jurisprudence.

In a number of situations, the applicant will not be able to exercise the right to receive budget compensation. The law provides that payment is not due in the following situations:

The property was purchased using budget funds, subsidies and money allocated under social programs of state importance.
Funds for purchasing an apartment are provided in part or in full by the employer.
The purchase was made at the expense of MSK.
The applicant plans to purchase housing, the seller of which is his close relative.
The citizen does not have an officially confirmed income, is not employed, and his source of income is located outside of Russia.

Return procedure

There are 2 ways to get a tax refund:

by submitting a package of documents to the tax service;
through the employer.

In the first case, the next year after the conclusion of the transaction, documents confirming the conclusion of the transaction and payment documents, a 3-NDFL declaration, applications, and a certificate from the employer in the 2-NDFL form are submitted to the tax service.

If the apartment was purchased with a mortgage, then to the above documents you need to add a copy of the loan agreement and the original certificate of withheld interest for 1 year.

In the case where there are several owners, another application is submitted for the distribution of the tax deduction between the co-owners, in such a statement you must indicate that one of the spouses should receive the entire deduction, and the second spouse agrees to this.

You submit this package of documents to the regional department of the Federal Tax Service, which conducts a desk audit within 3 months, after which a decision is made to grant or refuse a refund. The taxpayer is notified of this decision, then within another 3 months the funds will be transferred to the bank account you specified.

The refusal may be due to the fact that personal income tax refund is not paid in the following cases:

if financing from the employer or the state was attracted for the construction or purchase of finished housing;
maternity capital and other government payments were spent to support families with children;
the transaction was carried out between interdependent persons (the list of such persons is specified in Article 105.1 of the Tax Code of the Russian Federation);

Personal income tax refund through the employer can be issued immediately after the transaction is concluded. There is also no need to fill out a tax return. To receive a deduction, you need documents confirming the conclusion of the transaction, contact the territorial department of the Federal Tax Service.

There they issue a notification confirming the right to return personal income tax, which is submitted to the accounting department at the place of work and during the year you are not withheld personal income tax in the amount of 13%, if for 1 year the amount due for payment is not returned, you need to do it again the next year receive a notification from the Federal Tax Service and submit it to the accounting department for a personal income tax refund.

Documentation

To return personal income tax you must:

Write applications to receive a deduction and return the amount of withheld personal income tax. In the first application, you indicate a request to provide you in connection with the purchase of housing, as mentioned above, the refund amount does not exceed 2 million rubles; if your housing costs less than this amount, then you indicate its entire cost, and if more, then indicate 2 million rubles . The second contains bank details.
Receive a certificate in form 2-NDFL on income, which indicates: the income you received for the working year, the amount of personal income tax paid for 1 year. It is the last amount that will be paid to you; if it is less than the required amount to be paid, the procedure will need to be repeated next year.
Make copies of documents confirming the transaction for purchasing an apartment and submit them to the Federal Tax Service(purchase and sale agreement, receipt for the transfer of funds for the apartment, certificate of state registration of ownership, act of acceptance and transfer of housing).
Fill out the income declaration in form 3-NDFL.
Submit copies of your passport and TIN to the Federal Tax Service, the law does not provide for their mandatory provision, but in fact the Federal Tax Service authorities ask to attach copies of the passport of the first page and the registration page.

Application form for personal income tax refund when purchasing an apartment

The law does not establish an application form; here is an example:

To the boss _______________

__________________________

from________________________

resident_______________________________________

passport of the citizen of the Russian Federation___________

issued_____________________

telephone___________________

Taxpayer Identification Number____________________

Statement

I ask you on the basis of paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, I ask you to pay me the overpaid amount of personal income tax in 2014 in the amount of ____________ rubles (amount in words) according to the submitted tax return to my bank account using the following details:

An application for a tax deduction can be submitted to both the employer and the tax office in cases provided for by law.

Only citizens of the Russian Federation - tax residents who receive income taxed at a rate of 13% - can count on a tax deduction. There is no tax deduction:

unemployed whose income is unemployment benefits;
Individual entrepreneurs who have chosen a special regime providing for a personal income tax rate other than 13%.

The application must be accompanied by documents that confirm the information contained in the application and the authority of the applicant.

For example, if a guardian or trustee applies for a tax deduction for a child, then he must attach a document confirming his rights to guardianship/trusteeship:

foster care agreement;
document from the guardianship and trusteeship authority (decision/resolution establishing guardianship/trusteeship of the child);
guardianship agreement;
trusteeship agreement, etc.

If the child’s only parent is applying for a deduction, he must provide the employer with a document confirming this fact:

death certificate of one of the parents;
a certificate from the registry office stating that information about the father was recorded from the words of the mother;
parent’s passport, which does not have a marriage stamp, etc.

How to write an application for a personal income tax deduction?

The application header must include the following information:

Full name of the applicant;
TIN number;
residential address;
passport details;
contact number.

Below is the text:

“Based on paragraph 6 of Article 78 of the Tax Code of the Russian Federation, I ask you to return to me the amount of personal income tax overpaid in ___ year. persons in the amount of _____ in connection with _______ (indicate the reason).

Application by an individual for a tax deduction must be signed by him. In addition, it is necessary to provide a transcript of the signature and indicate the date of submission of the application.

Application for double tax deduction for children

A double tax deduction for a child is possible if one of the parents abandons it in favor of the other parent.

To date, the procedure for transferring the child tax credit is not defined by law. According to letter 01.09.2009 N 3-5-04/1358@ “On the provision of a standard tax deduction for children,” the Federal Tax Service of Russia recommends that the first parent (claiming a double tax deduction) address an application for a double deduction to his tax agent (employer). The application must indicate that the second parent has waived his tax deduction in his favor.

The second parent must apply to waive his deduction and transfer it to the first parent. This statement must also be provided to the first parent's tax agent (employer).

The application header must include the following information:

name of the inspection of the Federal Tax Service of Russia;
Full name of the applicant;
TIN number;
residential address;
passport details;
contact number.

Below is the following text:

“In accordance with Article 220 of the Tax Code of the Russian Federation, I ask you to provide a property tax deduction for expenses incurred aimed at: (indicating, for example, the acquisition of a share in an apartment or the construction of a new property, etc.).”

If the property was acquired in joint ownership, then an additional statement must be attached regarding the agreement of the co-owners on the distribution of the property deduction between them.

At the end of the application, put your signature, its transcript and the date the application was written.

This sample applicationfor tax deduction is extremely general. Depending on the specific situation, the data in it is detailed.

In some cases, for example, when purchasing real estate or education, the state provides taxpayers with benefits to reduce taxable income.

To receive a tax refund, you must write a corresponding application in accordance with the Tax Code of the Russian Federation. In this article we will look at the rules according to which an application for a tax deduction is written.

Rules for drawing up an application for a tax deduction

In some cases, depending on the taxpayer's choice, application for tax deduction written in the name of the employer, in some - in the name of the head of the tax authority.

Tax refunds can only be received by tax residents of Russia, that is, citizens who pay taxes at a personal income tax rate of 13% in our country. However, there are categories of citizens who do not have the right to receive a tax deduction. These are unemployed people whose entire income is unemployment benefits, which are not taxed, and individual entrepreneurs who have chosen a simplified tax regime at a rate different from 13%.

The application must be supported by documents that are attached to the application and confirm the circumstances that give the taxpayer the right to a tax refund, as well as confirm the authority of the person applying for the benefit. So, if an application for a tax deduction for a child is written by his guardian or trustee, he must present a document that confirms his right to guardianship:

Resolution of the guardianship authority establishing guardianship of the child;
Agreement on foster care;
Agreement on the establishment of guardianship or guardianship;

If a single parent applies for a tax deduction, he must submit the following documents confirming his status:

Death certificate of one of the parents;
A certificate from the registry office stating that information about the father is recorded in the birth certificate according to the mother;
Parent's passport without a marriage registration stamp.

Application form for tax deduction

At the top right of the page it says:

Addressee, that is, the name of the territorial division of the tax service to which the application is addressed;
Full name of the person from whom the application was written;
Applicant's TIN number;
Residence address;
Applicant's passport details;
Contact number.

This is where the introductory part of the statement ends and the main part begins.

The title of the document is written in the center:

Statement

Immediately below it, the following text is written on the red line:

“Based on paragraph 6 of Article 78 of the Tax Code of the Russian Federation, I ask you to return to me the amount of personal income tax overpaid in 2016 in the amount of______r. in connection with _______ (the reason for providing the deduction is described in detail).

After this, indicate the details of your account where you are asking for the personal income tax amount to be transferred.

The application is signed with a transcript of the signature, the date of writing is set, and that’s all.

Application for a double tax deduction for a child

The law provides for a provision according to which, if one parent refuses a tax deduction in favor of the other, he has the right to receive a double refund.

This procedure is not enshrined in law, so we will be guided by the information from the letter of the Federal Tax Service of the Russian Federation “On the provision of a standard tax deduction for children” No. 3-5-04/1358@ dated September 1, 2009. In this letter, the Federal Tax Service recommends writing an application for a double deduction in the name of the employer; in the text of the application, you must refer to the refusal of the second parent in favor of the first.

The second parent who refuses to receive a tax deduction must also write a statement about his refusal of the tax deduction and that he transfers the right to it to the first. This application is submitted to the employer along with the application of the first parent.

The application header on the right states:

Name of the employer's organization and full name of the manager;
Position and full name of the applicant;
Applicant's TIN number;
His residence address and contact phone number.

“Based on clause 1.4 of Article 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard tax deduction for personal income tax for my children (wards)_________________(full name and date of birth of children)_____ in double amount due to the refusal of my spouse _________ (spouse's full name) from receiving this deduction.

Applications:

3.___________".

The application must end with the applicant’s signature with a transcript. The date of writing is placed at the very bottom.

How to get a tax refund from your employer

A tax refund for personal income tax is provided by the tax service after declarations in form 3-NDFL are submitted, that is, after the end of the tax period.

However, if the taxpayer writes to the employer application for tax deduction and attaches a notice from the tax office that he has the right to receive a tax refund, the employer from that moment ceases to withhold from the taxpayer until the entire amount of overpaid tax is returned to the taxpayer. If the amount is not repaid for this year, it is carried over to the next year.

It is clear that with this method you must visit the tax office twice: first to submit an application and documents to receive a notification for the employer, and a second time to pick up the finished notification after a month has passed for reviewing the documents.

Application to the tax office to receive a tax deduction notice

The application is written according to the form that is posted on the information boards at the tax office. The header of the application lists the following information:

The name of the inspection to which we are submitting the application;
Full name of the applicant;
Applicant's TIN number;
Residence address, passport details and contact phone number.

Statement

Immediately below the title we write the following text:

“In accordance with paragraph 3 of Art. 220 of the Tax Code of the Russian Federation, I ask you to confirm my right to receive a property tax deduction for personal income tax for 2016.”

After this, the application is signed, the signature is deciphered and dated.

Application form for property tax deduction

Application for a tax deduction it usually starts with a header that lists the following information:

Addressee – name of the Federal Tax Service department;
Full name of the applicant;
His TIN certificate number;
Residence address, passport details and contact telephone number.

In the center of the page we write the name:

Statement

This is followed by text approximately as follows:

“In accordance with Article 220 of the Tax Code of the Russian Federation, I ask you to provide me with a property tax deduction regarding expenses incurred aimed at: (reasons are listed, such as: construction of a residential building, purchase of an apartment, etc.).”

If a property tax deduction is received for a dwelling purchased in joint shared ownership, an application for the distribution of the property tax deduction between the property owners by agreement must be attached.

The application ends in the standard way: with a signature, a transcript of the signature and the date the application was written.

Many people know that you can get a tax deduction when buying an apartment. The application for 2016 is submitted using a specific form. Our consultation is dedicated to this form.

Which form to use

To make a tax refund through the Federal Tax Service inspection when purchasing an apartment, an application for 2016 is submitted on a strictly defined form. Thus, in 2017, the application form is in force, which was adopted by order of the Tax Service of Russia dated March 3, 2015 No. ММВ-7-8/90. It can be found in Appendix No. 8.

The application form for a refund when purchasing an apartment approved by the Federal Tax Service takes only 1 page and looks like this:

Please note that the last time the application form for a tax refund when purchasing an apartment was adjusted by order of the Federal Tax Service of Russia dated August 23, 2016 No. ММВ-7-8/454 and the new version has been in effect since September 27 last year.

What did the tax authorities do? They simplified filling out an application for a deduction when purchasing an apartment by eliminating the need to indicate the TIN and KPP of the banking institution to an open account in which an individual wants to receive an income tax refund.

To receive an income tax refund when purchasing an apartment, each individual submits an application. Without it, it is impossible to get a tax deduction for housing.

Filling out application forms for a tax deduction when buying an apartment is quite simple. Perhaps the most important thing:

to refer to the legal basis is Article 78 of the Tax Code of the Russian Federation;
indicate the BIC and correspondent account of the specific bank from which the individual wants to withdraw the tax refunded from the budget.

The specified details of the banking institution must be indicated in the application. This conclusion follows from the clarifications of the Federal Tax Service of Russia dated April 25, 2016 No. BS-3-11/1859.

Submission methods

Tax legislation allows you to choose which way to apply for a tax refund when purchasing an apartment. For 2017, the following options are possible:

through the individual’s personal account on the official website of the Federal Tax Service www.nalog.ru;
by post with a description of the contents;
via the Internet with an enhanced qualified signature;
personally or with the help of a representative for whom a power of attorney has been issued.

Practice shows that the most convenient way to fill out and submit an application form for a deduction when buying an apartment is to do it through your personal account on the Federal Tax Service website. Moreover, all you need to do online is enter the bank account details to which the personal income tax will be returned. Next, the system itself will generate a statement.

However, many individuals who have managed to improve their housing situation are not very friendly with computer technology and/or prefer to fill out the document in question by hand. In this case, you can download an application for a tax deduction when purchasing an apartment in 2017, approved by order of the Federal Tax Service, using the following.

When to apply

A deduction in connection with the purchase of an apartment (room, shares) can be received both through your employer and through the tax office, which oversees the territory where the buyer-applicant lives. In each case, you will need to fill out an application for a refund of 13 percent from the purchase of an apartment.

This form is completed at the end of the year in which the relevant housing transaction took place. That is, a document of ownership (extract from the Unified State Register of Real Estate) can be issued not only in 2016, but also earlier.

In addition, you can apply for a personal income tax refund when purchasing an apartment:

together with the 3-NDFL declaration for 2016;
after the Federal Tax Service gives the go-ahead for property deduction through the employer.

You can apply for a deduction when purchasing an apartment within any 3 years from the date of payment of the tax (Clause 7, Article 78 of the Tax Code of the Russian Federation). In any case, the remainder of the deduction will be transferred to the future. To use it, you need to submit the 3-NDFL declaration and an application for a refund to the Federal Tax Service again. You will not have to resubmit documents confirming your right to deduct.