The taxpayer has the legal right to recover some of the mortgage payments. Moreover, both part of the amount spent on the purchase of housing and the payment of interest on the loan is subject to return.
It is necessary
- - 3-NDFL declaration;
- - applications for the provision of a deduction and for the transfer of a tax refund;
- - copy of marriage certificate;
- - application for the distribution of the deduction between the spouses;
- - 2-NDFL certificate;
- - copy of the passport;
- - documents confirming ownership of real estate;
- - a copy of the mortgage agreement with the bank with the payment schedule;
- - documents confirming the payment of the cost of real estate and mortgage payments;
- - certificate from the bank about the amount of interest paid and payments on the principal debt.
Instructions
Step 1
To receive tax deductions, you will need to collect an established package of documents and submit it to the tax office. Initially, you must fill out a declaration in the form of 3-NDFL for the period for which the deduction will be issued. The fact is that only persons who pay personal income tax of 13% can apply for it. Therefore, filling out the declaration is mandatory.
Step 2
It is necessary to draw up two types of applications in any form - an application for the provision of a tax deduction and for a refund as part of the deduction. In the latter, you need to indicate the details for which funds will be transferred. It is often required to attach an extract from your personal account, which is indicated for the refund, in confirmation.
Step 3
Often, the mortgage is registered in the joint property of the spouses. With this option, the tax office will need to provide a copy of the marriage certificate and an agreement on the parties' agreement on the distribution of the property deduction.
Step 4
You must obtain a certificate of income from your employer in accordance with the established form 2-NDFL. Certificates are taken for all periods for which the deduction will be issued. Usually, a deduction is made for the previous year to return the amount of money spent on the purchase of a home. Tax refunds can be claimed annually.
Step 5
It is also necessary to prepare copies of documents that confirm the ownership of the housing. These include a certificate of state registration of property rights, an agreement on the acquisition of real estate and an act on the transfer of rights to it. If the mortgage was taken for the construction of housing, you must also provide a certificate of state registration of ownership of the site.
Step 6
The next group of documents is directly related to the mortgage loan. The tax office will need to provide a copy of the loan agreement, as well as the attached schedule for repayment of the loan and payment of interest on borrowed funds.
Step 7
You will also need documentary evidence of the costs incurred to pay for the purchase of a home (including the down payment), as well as interest on the mortgage. Such documents include receipts to PKO, bank statements, checks. It often happens that cashier's checks fade over time. In this case, an extract from the personal account of the taxpayer or a certificate from the bank about the amount of interest paid on the mortgage can be a confirmation of interest payments.
