After purchasing an apartment, the owner can receive a property deduction by completing the necessary 3-NDFL documents. What exactly is needed for this, how to correctly fill out the tax deduction when buying an apartment in 2018?
Documents for tax deduction must confirm the direct purchase of an apartment, a declaration is also filled in in the 3-NDFL form (according to the form approved by the Order of the Federal Tax Service of Russia dated 12.24.2014 N MMB-7-11 / 671).
What copies must be provided
- Apartment purchase agreement (purchase and sale, equity participation, apartment transfer deed;
- Certificate of ownership;
- Payment documents: receipts, bank statements on receipt of money, other documents confirming the movement of money about the apartment;
- Certificate 2-NDFL for the year for which the deduction is required;
- Marriage certificate, if the housing was acquired by the spouses jointly in common ownership.
- Do not forget that you need to fill out an application for the return of personal income tax, due to the cost of purchasing housing (for 2018, the application for the return of personal income tax has a new form).
The process of filling out 3-NDFL when buying an apartment
This procedure is carried out using a special program posted directly on the FTS website.
For this:
- If the provision of paper will be in hard copy at a personal meeting or by mail: you need to install the program on your computer, fill out a declaration, then print it with copies of documents attached. Then send a letter with a value with a description of the investment in the IFTS.
- When submitting paper in electronic form through the Personal Account of the taxpayer: just fill it out on the website, attach scans of documents, then the document is sent automatically to the IFTS.
Filling in a 3-NDFL declaration when buying an apartment on a mortgage
- In this case, after the completion of the transaction, the buyer has the right to deduct also the interest paid to the bank. In addition to the previously mentioned documents, the declaration must be accompanied by a certificate from the bank about the amount of interest on the mortgage loan. The amount is indicated where the information about the purchase of housing is.
- The rest of the items are filled in according to the algorithm indicated below.
Sample filling out 3-NDFL when buying an apartment on the FTS website
- The program has been downloaded and installed. After opening, in the "Setting conditions" tab, you need to specify the number of your inspection at the place of residence;
- Tab "Information about the declarant". We indicate the full name, date and place of birth, passport data, address of the place of residence;
- Tab "Incomes received in the Russian Federation". We indicate the sources of payments (information about the employer): TIN, KPP, OKTMO, name. The data can be found in the help 2-NDFL. Press the top green plus sign;
- Data on income from the employer: we press the lower plus sign on the same tab, indicate the income code and the amount from the 2-NDFL certificate for each month of that year;
- The total amount of income will be calculated automatically. And the taxable amount of income, the tax calculated and the amount of tax withheld will need to be taken again from the 2-NDFL certificate;
- Deductions tab. On it you can see the top panel where you can select the type of deduction. In the case of buying an apartment - "Property". Where is the filling in of the type of housing, type of property, address and value of the object;
- Press the button "View". If everything is correct, the program will display the completed document or offer to correct the errors.
- In the personal account on the site, everything will be filled in the same way.
