Refund of income tax on the purchase of an apartment is provided by the state in the form of a property deduction. This deduction can be used by any citizen of the Russian Federation, subject to the deduction of income tax to the treasury, but only once in a lifetime.
It is necessary
- - passport;
- - contract of sale;
- - 2-NDFL certificate from places of work;
- - certificate of ownership;
- - 3-NDFL declaration;
- - documents confirming payment for real estate.
Instructions
Step 1
The maximum amount of property deduction when buying a home may not exceed 2 million rubles. Those. you will be able to return a maximum of 260 thousand rubles from the purchase. If housing is purchased with a mortgage, 13% of the interest paid for using the loan for the entire period is subject to return, regardless of the amount.
Step 2
To receive a property deduction in the form of an income tax refund, you need to contact the tax office at your place of residence. You can apply for a refund at any time, even after 10 years. But in any case, only the amount of the calculated tax for the last 3 years immediately before your application for a tax refund will be considered deductible.
Step 3
Fill out the declaration in the 3-NDFL form, for this you will need a certificate from all the places of work where you worked for the declared period; certificate of ownership of real estate; the contract for the purchase and sale of housing; your passport details; details of the current account with Sberbank for the transfer of funds; payment documents confirming the purchase of real estate.
Step 4
The completed declaration and supporting documents must be submitted to the tax office by April 30 of the year following the reporting year. For example, in 2012, a declaration is submitted for 2009, 2010, 2011. In this case, you will need a certificate in the 2-NDFL form for the entire declared period (2009, 2010, 2011) from all places of work. Attach an application for a deduction and an application for a tax refund to the documents. You can submit the declaration in person, send it via electronic communication channels (for this option, use the services of specialized organizations) or by mail with a list of investments in the tax service at the place of your registration.
Step 5
If you plan to receive the entire amount of the income tax refund at once, the period for consideration of your documents will be at least 3 months. If you return in installments through your employer, you will be given a notice of eligibility for a deduction after 30 days. Transfer it to the accounting department at the place of work, and you will not be charged 13% of income tax every month until the entire amount of the deduction is exhausted.
Step 6
If the deduction is not used in full for the year, the remaining part can be carried over to the next years, but in this case it is necessary to submit a 3-NDFL declaration every year with the provision of all supporting documents, including a 2-NDFL certificate of the period for which the declaration is submitted. You can draw up a part of the deduction through the tax office by filing a declaration, and next year, if the deduction has not been used up to the end, return the part through the employer. In the same reporting period, these options do not work together.
