The law provides for the receipt of a property deduction. You have the right to return part of the money spent not only on the purchase of real estate, but also on the construction of an apartment or house. For this, a declaration is drawn up in the form of 3-NDFL, when filling out which you need to be guided by Art. 220 of the Tax Code of the Russian Federation, which describes in detail the procedure for obtaining a deduction for the purchase, construction, repair of real estate. The declaration is accompanied by a certificate of income, documents confirming the right to housing, as well as a construction contract.
It is necessary
- - documents confirming the ownership of real estate;
- - an agreement on the purchase of real estate;
- - the act of acceptance and transfer of real estate;
- - payment documents confirming the fact of payment of expenses (sales and cash receipts, receipts, bank statements on a loan and other documents);
- - 2-NDFL certificate;
- - the program "Declaration";
- - passport;
- - TIN certificate;
- - Tax Code of the Russian Federation;
- - power of attorney for the right to receive a deduction (if the property is shared);
- - act for the purchase of materials;
- - construction contract (shared construction);
- - act of completed work (if the repair was carried out by a construction team).
Instructions
Step 1
Request a statement of income from the organization where you perform duties under the contract. It is drawn up on a 2-NDFL form. The document reflects the amount of remuneration for the last year of work at the enterprise. The certificate must be signed by the chief accountant of the company, certified by the seal of the company.
Step 2
Install the special "Declaration" program on your computer. Download it from the official website of the Federal Tax Service of the Russian Federation. Click the "Conditioning" tab. Write the type of declaration. To receive a property deduction, this will be 3-NDFL. Enter the tax office number where you will be submitting information. Indicate the 2-NDFL certificate as available income.
Step 3
Go to the tab "Information about the declarant". Write your passport details, including the department code, as well as the date, place of birth. Indicate the address of your registration, including the postal code. Enter the phone number (landline, cellular).
Step 4
Now go to the tab "Income received in the Russian Federation". Enter the name of the company where you work. Indicate the TIN, KPP and OKATO of the enterprise. Then, on a monthly basis, write down the amount of your earnings for the previous six months. Follow the data of the income statement.
Step 5
On the Deductions tab, select the property deduction, then check the box for granting it. Specify the purchase method. Select a sales contract. Enter the house, apartment, share in the house, apartment and more as the type of property. Write the type of property. As a rule, during construction, it is shared. In case of shared ownership, a power of attorney is drawn up for the person who submits the declaration.
Step 6
Now enter the full address of the house under construction, including the index, the code of the subject of the Russian Federation by territorial division. Indicate the date of the deed of transfer of title to an apartment in the house. If you have a certificate confirming your ownership of this housing, write the date of issue of the document.
Step 7
Proceed to enter amounts. Indicate the amount spent on construction, installation work according to the payment documents. Print your declaration. Confirm the accuracy of the information provided in it with your signature. Fill out an application for a deduction. In the substantive part, make a reference to Art. 220 of the Tax Code of the Russian Federation. Attach a construction contract, a document confirming your right to an apartment, as well as receipts for payment of real estate.
Step 8
During construction, as a rule, repairs are carried out. Submit to the inspection an act of purchase of materials, an act of completed work, an agreement with a construction team. Submit the documentation to the tax authority by May 1. Within a period of up to 4 months, the deduction amount will be received on your current account specified in the application, which is 13% of the amount of funds spent. Moreover, there are restrictions on the deduction, the maximum amount is 130 thousand rubles.
