Those who bought an apartment on a mortgage can receive a tax deduction both on the value of the property and on the interest paid. To do this, it is necessary to provide a set of documents to the tax office.
Instructions
Step 1
You can get a deduction for mortgage interest in two ways - by returning yourself the amount of the overpayment in the tax office, or you can get a deduction from your employer by not paying the tax. In any case, it is necessary to provide the FTS with documents that confirm the right to receive a deduction.
Step 2
The standard package of documents upon receipt of a tax deduction includes a 3-NDFL tax declaration, as well as a 2-NDFL certificate. Such requirements are due to the fact that only those categories of citizens who have incomes subject to income tax of 13% can receive the right to deduction. Accordingly, those who have unofficial income or individual entrepreneurs in special regimes are not eligible for deductions.
Step 3
The tax office will also require a loan agreement for the purchase of an apartment with a bank or other financial institution. If the lender changed during the specified period, it is also necessary to provide documents that confirm the assignment of the loan portfolio.
Step 4
You must first get a certificate from the bank about the interest paid for the period for which the tax deduction will be drawn up. If the mortgage is in foreign currency, then you also need to attach a conversion to rubles at the exchange rate of the Central Bank of the Russian Federation on the maturity date. The application for deduction is accompanied by documents that confirm the fact of payment of expenses. These may include sales receipts, cash receipts, receipts, and other documents.
Step 5
When purchasing a home on a mortgage in joint ownership, you must also provide a copy of the marriage certificate. In addition, a written statement on the agreement of the parties to the transaction on the distribution of the property tax deduction between the spouses is attached. Or agreement that one of the co-borrowers entrusts the second with the right to receive a 100% deduction.
Step 6
In the application for a tax deduction, you must indicate the details of the account to which the funds will be transferred. It should be borne in mind that the interest paid can be returned only for the expired tax period, i.e. interest for 2013 can be returned only in 2014. You must also attach a copy of your passport and TIN.
