What is the type of property in 3-NDFL and how to indicate it

We recommend filling out a declaration in the online personal income tax service.

Ivanov Ivan Ivanovich bought an apartment in 2012 for 2,200,000 rubles. In 2013, he applied for a property deduction and returned 91,000 rubles of income tax for 2012, i.e. from the maximum possible deduction of 2,000,000 rubles. used 700,000 rubles (Line 140 + line 240 of sheet And the last submitted 3-NDFL) In 2014, Ivanov I.I. submits a 3-NDFL declaration to receive the balance of RUB 1,300,000. (Line 260 of sheet I from 3-NDFL with the last submitted 3-NDFL). Let's help Ivanov I.I. fill out the declaration.

Software installation

1. Visit the official website of the Federal Tax Service https://www.nalog.ru
2. Select the section “Individuals”
3. Find the “Software” section, select “Declarations”
4. Select the year for which you are submitting a declaration, then select “Installation program. EXE extension", download the program and run

When you launch the program, you will see a list of tabs to fill out on the left, let’s go in order.

Filling out 3-NDFL in the “Declaration” program when applying for a deduction for the purchase of an apartment

Filling out an income tax return using special software is the second most popular way to prepare 3-NDFL to receive a tax deduction. Let us consider in detail how to fill out 3 personal income taxes in the “Declaration.2017” program when applying for a property deduction for expenses on purchasing an apartment or building a house.

Step 1. Install and run the program

You can download the “Declaration” program for filling out 3-personal income tax for 2021, 2016, 2015 and 2014 on our website, the website of the Federal Tax Service or the State Scientific Research Center.

In the window that opens, we immediately go to the first tab “Setting conditions”

.

Please note that some of the conditions have already been set (type of declaration, type of income and taxpayer attribute) and do not need to be changed

.

Step 2. Fill in the first tab “Set conditions”:

Inspection number

You can find out which inspection you are attached to using the service “Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving a given address,” located on our website. To do this, you must indicate the address of residence (registration according to your passport). There is no need to fill in the “Inspectorate Tax Code” field.

Correction number

We do not touch this field. “1” is set only if an updated tax return is submitted, in which errors in the previously submitted and accepted for verification declaration are corrected.

OKTMO

This field does not need to be filled in; it will be filled in automatically after specifying the OKTMO of the employer.

When applying for a deduction, the OKTMO of the employer is indicated, and when paying personal income tax on income received from the sale of property, the OKTMO of the place of permanent registration.

This completes filling out the “Setting Conditions” tab.

If the declaration is filled out and submitted by a representative, it is necessary to fill out the “Accuracy Confirmed”

, where you should indicate the full name of the representative and details of the power of attorney on the basis of which he acts.

Step 3. Fill out the second tab “Information about the declarant”

This section must be filled out in exact accordance with the passport, otherwise the tax authority may refuse to accept the declaration.

“Country code” tab

no need to change.

Step 4. Fill out the third tab “Income received in the Russian Federation”

In this section you need to indicate the sources of income received in the year for which the deduction is claimed.

To do this, next to the “Payment sources”

, click on the green plus sign. In the tab that opens, indicate the name of the employer, his INN/KPP and OKTMO. All this information can be taken from the 2-NDFL certificate.

If a standard deduction is claimed along with a property deduction, then in the tab that opens you must check the box next to the line “Calculate standard deductions using this source.”

.

You can check or correct the entered information about the source of income by clicking on the button indicating a hand pointing to a notepad, and you can delete the data by clicking on the red minus sign.

Step 5. Deposit the amount of income received monthly

To do this, click on the green plus in the second block of the section and select the type of income received by clicking on the “Income Code”

.

For salary under an employment contract, select the code “2000 – Wages and other income in pursuance of the employment contract”

, for income under GPC agreements - code
“2010 - Work under civil law agreements”
.

Then we indicate the amount of income and the month it was received.

It is better to take the income code, amount and months of receipt from the 2-NDFL certificate.

If your income has not changed during the year and every month you received the same amount (according to the 2-NDFL certificate), you can use the “Repeat income”

.

Then in the lines below we indicate the taxable amount of income (line “Tax base” in the 2-NDFL certificate), the amount of tax calculated and withheld.

We do not fill in the last line “Advance payments of a foreigner”.

An example of a correctly completed “Income received in the Russian Federation” tab:

Step 6. Proceed to filling out the “Deductions” tab

By default, the program takes us to the “Standard Deductions” tab. If you do not plan to receive a standard deduction along with the apartment deduction, check the box “ Provide standard deductions”

remove it and go to the
“Property”
.

Then check the box “Provide property tax deduction”

and click on the green plus sign to add data about the purchased apartment for which the deduction will be claimed.

Step 7. Enter data about the purchased apartment into the program

Method of purchasing real estate:

under a purchase and sale agreement (when purchasing a finished apartment) or investment (when purchasing a new building).

Object name

: residential building, apartment, room, joint venture with a residential building or for individual housing construction, shares in the specified property.

Type of property:

• Individual
  - if the apartment is purchased as sole property.
• Common share
  - when buying an apartment in share with someone (usually in marriage when dividing a share in the apartment between spouses and their children, or between a parent and a child).
• General joint with a statement on the distribution of expenses
  - when purchasing housing during marriage without allocating shares (50% for each spouse). This type of property is indicated if the entire amount of the deduction is declared by one of the spouses, and the other refuses it, or in the case when both spouses receive a deduction in the shares established by them.
• General joint without an application for distribution of expenses
  - this type is indicated if the cost of housing exceeds 4 million rubles and an application for distribution of expenses is not required, since the maximum amount of deductions that each spouse can declare is no more than 2 million rubles, and redistribute it, giving it to the second spouse, so that he would claim a deduction of not 2 million rubles, but 4 million rubles. - impossible. Also, an application will not be required if one of the spouses declares it in the amount of 50%. This is due to the fact that the deduction for the common joint property of the spouses is distributed by default in the ratio of 50% to 50%.
• Common shared property with a statement on the distribution of expenses
  - this type of property is indicated when purchasing an apartment after 2014, when spouses want to distribute the deduction in a proportion different from the shares they own. As a rule, this happens if one of the spouses does not work and cannot receive his share of the deduction, or the income of the second spouse allows him to receive the deduction immediately. The spouses received the right to distribute the deduction when purchasing an apartment in shared ownership only in 2014. When purchasing an apartment before 2014, the deduction will be provided only in accordance with the shares in the property.

Taxpayer identification:

• Owner of the property
  - if the deduction is claimed when purchasing an apartment as sole property.
• Spouse of the owner of the property
  - indicated when applying for a deduction for the purchase of an apartment during marriage (regardless of the type of ownership: shared or joint).
• Parents of a minor owner of the property
  - if the deduction is claimed for a child who is the owner of the apartment.
• The property is owned by the applicant and the minor child
  - if the apartment is registered as the property of the parent together with the child.
• The property is owned by the applicant’s spouse and child
  – if the apartment is registered as the property of both parents and the child(ren).

Object number code:

If the purchased property has a cadastral, conditional or inventory number, it must be entered in the line “Object number”, before indicating the code of the object number.

You can find out the cadastral or conditional number in an extract from the Unified State Register or online on the Rosreestr website, indicating the address of the apartment.

Location:

We also indicate the location address from the USRN extract or from the Rosreestr website.

At the end we indicate the date of the document confirming the right to deduction. For a purchase and sale agreement, you must fill in the line “Date of registration of ownership of a residential building, apartment, rental property”

.
For investment agreements - the date of the act of transfer of the apartment, room or share in them
.

Year of start of using the deduction:

If the deduction is claimed for the first time, indicate the year “2017”; if it was declared in previous years, indicate the year when the very first declaration for the deduction was submitted.

If you are a pensioner, do not forget to check the box “I am a pensioner”. You can learn about the features of receiving a deduction for pensioners from this article.

Cost of the object (share):

We indicate the full cost of the apartment for which the deduction is claimed. If the apartment was purchased on credit, you can also indicate the amount of interest paid.

This completes the filling of the “List of Objects” block.

Lines “Deduction from a tax agent in the reporting year (code 311) and (code 312)

are filled out only if they are indicated in the 2-NDFL certificate in section
4. Standard, social and property tax deductions
.

This completes filling out the declaration. At the very end, we select the action that we want to apply to the declaration: save, view, print or check.

Source: https://pro-vychety.ru/3ndfl/instruktsii-po-zapolneniyu-v-programme/pri-pokupke-kvartiry

Method No. 1: how to determine the value of a share when selling an entire apartment

Calculating the price of their share turns out to be simple if the owners decide to sell the apartment immediately together, as a whole, in favor of 1 buyer, and then divide the proceeds between each other in proportion to their shares.

Initially, the owners will need to find out the market value of the alienated property. This amount is calculated either by an experienced appraiser or by the owners themselves - through a simple comparison. This method consists of monitoring the Internet database of apartments and searching for objects that are similar in description and parameters to the parameters of the property being sold. It is important that the advertisements are relevant. The properties being compared must either be currently being sold or have been sold recently.

If the buyer agrees to the use of such a method and does not object to the price received, then the parties have the right not to use the services of an independent appraiser.

When calculating the cost of an entire apartment that all shareholders decide to sell at once, it is necessary to take into account the following indicators:

1. Square.
2. Number of storeys.
3. Number of rooms.
4. Availability of repairs.
5. Location.
6. Type of house and year of its construction.
7. Surrounding infrastructure.

After the sale and purchase transaction, each shareholder will receive the amount of money calculated using the formula “market price of the entire apartment ÷ number of all shares * size of his share.”

Example. 4 owners each have a 1/4 share in a 2-room Moscow apartment located in a residential area. The living quarters belong to the standard category (economy class). The co-owners decide to sell the property to 1 buyer. On the real estate market, the cost of similar apartments varies in the price range from 6 to 8 million rubles (depending on the area).

Through careful analysis of the data, the owners determine that the real value of the apartment they own is 6 million rubles . This means that after the sale and purchase transaction is completed, each of the former owners will receive 1.5 million rubles (6 million ÷ 4 shares * 1 share). This value is called the ideal price of an apartment share.

An example of filling out a Declaration for Deduction for an Apartment Joint Ownership 2021

Deduction for the purchase of housing in shared or joint ownership. A taxpayer can receive a property deduction when purchasing housing or its construction in accordance with paragraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, in the amount of expenses actually incurred.

From January 1, 2014 From January 1, 2014, a tax deduction is provided in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition in the territory of the Russian Federation of one or more objects of property specified in paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, not exceeding 2,000,000 rubles (clause 1, paragraph.

3 tbsp. 220 of the Tax Code of the Russian Federation). Moreover, since 2014, from Art.

If one of the spouses takes advantage of the right to deduction, but the second does not do so for some reason, the latter retains his right to return the tax in the future for subsequent home purchases. Example. Peter and Svetlana, being married, decided to purchase a residential building for 2,100,000 rubles.

Submitting 3-NDFL when selling real estate

It is important to immediately mention that the general order of the Federal Tax Service No. ММВ-7-11/671 does not regulate the filling out procedure for citizens of retirement age. By law, they are required to draw up a declaration and subsequently submit it in general form (when a pensioner is considered the owner of a specific property for less than 3 years).

The Tax Code allows you to reduce the amount of tax deducted (in some cases completely eliminates it) using a tax deduction. However, the return is submitted even if the full amount of the fee has been covered. All information is strictly reflected in the reporting documentation.

New declaration for personal income tax compensation when purchasing an apartment

Appendix 7 contains data on the purchased property - cadastral number and date of registration of ownership of the apartment. Line 080 records the amount of costs that the applicant can reimburse for the completed transaction.

In the example, this amount is equal to the deduction balance of RUB 1,020,000. Columns 140 and 150 indicate the amount of compensation that the applicant can submit based on the results of 2021 - this amount is limited by the amount of annual income (RUB 818,900).

The balance of the unused deduction, carried over to the next year, is indicated in line 170 (RUB 201,100).

The balance of the benefit as of 2021 was RUB 1,020,000. (2,000,000 – 980,000). The use of the deduction is limited not only by legal limits, but also by the income of the property owner in the reporting period in question.

In 2021, the applicant received a salary in the amount of 818,900 rubles, on which tax was paid in the amount of 106,457 rubles. (818,900 x 13%), other types of deductions were not applied. That is, the 3-NDFL declaration for the purchase of a second apartment (new form), filed in 2021.

, will contain a deduction amount equal to 818,900 rubles, and she will receive 106,457 rubles in her hands.

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Property tax declaration 2021: step-by-step instructions and sample filling

Lines 020-130 - indicate the cost of the investment in column 3 as of the reporting date (the beginning of each month). The information must correspond to accounting data. If the company has the right to benefits (preferential assets), then they should be registered in the appropriate lines of column 4.

We fill in the cost according to the cadastre, and if there are benefits, we record the information in the appropriate reporting lines. Then indicate the bet size. Finally, we enter the total amount of the obligation calculated for the entire calendar year. Below we indicate the amount of advance payments already transferred to the budget during the year.

The process of filling out 3-NDFL for 2021 when purchasing an apartment

There are many different nuances that depend on the social status of the buyer and seller. For example, it matters who buys housing and from whom. After all, a property-type deduction will not be available if you purchase a home from a close relative.

• Agreement on the purchase of housing in various forms (purchase or sale, etc.).
• Documents about payments made - checks.
• Ownership of real estate is a certificate of state registration.
• Agreement on the transfer or acceptance of housing.
• Statement of proper distribution between husband and wife.
• Mortgage agreement and certificate of interest that was paid.

Sample of filling out a declaration for an apartment

Description of the example: Ivanov I.I. sold to Petrov A.A. apartment for 2,000,000 rubles. which I owned for less than three years. Ivanov I.I. There are documents confirming the costs of purchasing this apartment in the amount of 2,500,000 rubles. Accordingly, he will be able to reduce taxable income from the sale of an apartment by this amount, and he will not have to pay tax.

Officially employed citizens of the Russian Federation in accordance with clause 1 of Art. 220 of the Tax Code of the Russian Federation have the right to receive a property deduction.

That is, by receiving official income taxed at a rate of 13%, they can return part of the funds spent on the purchase of residential real estate.

But in order to do this, it is very important to find out how to fill out the 3-NDFL declaration when buying an apartment. You also need to familiarize yourself with a number of conditions under which receiving funds is possible.

Filling out 3-NDFL in the program - Declaration - when applying for a deduction for the purchase of an apartment

Filling out an income tax return using special software is the second most popular way to prepare 3-NDFL to receive a tax deduction. Let us consider in detail how to fill out 3 personal income taxes in the “Declaration.2020” program when applying for a property deduction for expenses on purchasing an apartment or building a house.

Common shared ownership with a statement on the distribution of expenses

– this type of property is indicated when purchasing an apartment after 2014, when spouses want to distribute the deduction in a proportion different from the shares they own. As a rule, this happens if one of the spouses does not work and cannot receive his share of the deduction, or the income of the second spouse allows him to receive the deduction immediately.

How to fill out the 3-NDFL declaration to receive tax deductions, form and sample in 2021

This declaration is a generalized source of information about the amounts of income received, the tax withheld from this income, the amount of deductions, etc. And on its basis, in the presence of supporting documents, the tax authorities make a decision on granting a deduction and refunding money from the budget.

To submit a declaration in electronic form, an electronic signature issued by a specialized certification center is required. To submit a declaration through the “Taxpayer Personal Account” service, you must first obtain a password and access for the user of your personal account from the tax office at your place of residence.

The procedure for filling out an application for a tax deduction and a 3NFDL declaration

Russian legislation provides for the refund to an individual of part of the income tax paid. To get your money back, you must correctly fill out an application to the tax authority and a 3-NDFL declaration for a tax deduction for 2021, filled out according to the sample.

1. donations to charitable organizations;
2. payment for your own education or full-time education for a family member under a contract with an educational institution;
3. payment for medical services received personally or by relatives, under a contract;
4. additional payments for the funded part of the taxpayer’s pension;
5. contributions to non-state pension provision for oneself, or family members, or close relatives.

Example of personal income tax declaration 3 for the second year for deduction for an apartment 2020

Reasons for filling out 3-NDFL again when buying an apartment No. Situation Explanation 1 The apartment cost less than 2 million rubles This means that the remaining deduction amount (Apartment prices MINUS 2 million rubles) automatically transferred to indefinite future tax periods. When you purchase your next home, you can use the remainder of this deduction.

For a tax refund when buying a home and a mortgage. Sample (example) of filling out a declaration for a tax refund (property deduction) when buying or constructing a home, for example, when buying an apartment, and paying interest on a mortgage (payment of mortgage interest) in PDF format.

Taxpayer attribute

To obtain a property deduction, you cannot do without filling out a field such as the taxpayer’s attribute (this is a certain code that identifies an individual who wants to reimburse the property tax and determines the form of ownership). To indicate whether the applicant for the deduction is the owner or his relative, it is customary to use one of the following codes:

• 01 – if the individual who declared in the 3-NDFL declaration his desire to reduce the tax base is the only owner of the property (an individual type of ownership has been registered for the acquired object);
• 02 – if the wife/husband of the owner of a home or land plot submits documents for the accrual of a property tax discount;
• 03 – if the mother/father of a child who is currently under the age of majority, but is the owner of real estate, wants to receive property compensation.

In situations where the taxpayer has the right to property (shared type) not alone, but together with his child who is under eighteen years old, he must enter the number 13. And if, in addition to the child, his wife also owns some share of the housing, then the number 23.