Declaration 3 personal income tax for property deduction, how to fill out declaration 3 personal income tax for property deduction

Every Russian can return part of the income tax paid from the budget. Not everyone knows about this opportunity, but it really exists, and many people successfully return significant amounts of money to the family budget.

If you bought real estate, you can receive 13% of the funds spent on the purchase, but not more than 260,000 rubles. To do this, you need to collect a package of documents and fill out an income declaration.

Manually

There are two ways. The first is to print the form and enter the data in the boxes by hand. The second is to fill it out on your computer in PDF or Excel format and then print it out.

In any case, follow the rules:

Write with a blue or black pen.
Print the document on one side of the sheet.
Do not staple the sheets together to avoid damaging the barcode.
When writing by hand, fill in the fields from left to right. If there are empty cells left, you need to put dashes. For example, the column “OKTMO code” has 11 cells. We enter the eight-digit code like this: “12445698—”
If filling out on a computer, align to the right. There is no need to put dashes. Use Courier New font size 16-18.
You cannot correct, cross out or cover up.
Each page must be signed. To do this, at the bottom there is a field “I confirm the accuracy and completeness of the information indicated on this page.”
If the declaration is submitted by your representative, please include a notarized copy of the power of attorney in the package of documents.
The personal income tax amount is indicated in full rubles. Kopecks are rounded (up to 50 - down, equal to or more than 50 - up).
Convert income in foreign currency into rubles at the Central Bank exchange rate on the date of receipt.
You need to enter a number in a special field. The cell contains 3 cells. Put 0 in the extra ones. For example, 003 or 011.

"Declaration" program

You can fill out 3NDFL using the “Declaration” program developed by the tax service. The program will tell you which fields need to be filled in. If you want to fill out a declaration this way, download and install the Declaration program on your computer.

You will see 6 tabs in the program, but not all of them are active. As they fill up, they are unlocked. First you need to select the “3NDFL” filling option. Next, move in order through the tabs: “Set conditions”, “Information about the declarant”, “Income received in the Russian Federation”, “Deductions - property deductions”.

After entering all the data, click on the “Check” button. The program will show you what data you forgot to enter. Correct the errors and save the document in xml format if you are going to submit the declaration electronically, or print it in duplicate if you are bringing a paper declaration to the Federal Tax Service.

Deadlines for submitting the 3-NDFL declaration for property deduction for 2021

As usual, individuals must submit a declaration to the Federal Tax Service by April 30 of the year following the reporting year.

However, if 3-NDFL is submitted to the tax office in order to issue a property tax deduction when purchasing an apartment, for example, then it can be sent to the regulatory authority at any time convenient for the individual - without observing the general deadlines.

It should be borne in mind that a declaration for the year can only be submitted after the tax period has ended. That is, for 2021 you can submit the 3-NDFL report in 2021.

Attention! In this case, you can simultaneously submit a report for 2 years at once or for 3 years at once. Submission of declarations for longer periods according to the Tax Code of the Russian Federation is not allowed. This is due to the existence of a restriction in the form of three years preceding the reporting period.

Title page design

To fill out the title page, you will need a passport or other identification document.

On the title page you need to fill out:

Correction number. If you are filling out for the first time, enter zero. If the tax office returned the document for revision, indicate which account it is a refund.
Taxable period. We write "34". This means that the period is equal to a calendar year.
Reporting year – 2021.
Tax authority code. Where you are sending the documents. These are 4 numbers that can be found on the Federal Tax Service website, service “Address and payment details of your inspection”: https://service.nalog.ru/addrno.do.
Code of the country. For Russia – 643.
Taxpayer category code. 760 – for an individual wishing to receive a tax deduction.
Write your full name, date and place of birth as indicated in your passport.
Document code. For a Russian passport – 21.
Passport series and number, by whom and when issued. Copy the data from your passport.
Taxpayer status code. 1 – taxpayer, 2 – does not pay taxes.
Phone number.
The number of declaration sheets and the number of sheets of the package of documents.
In the field “I confirm the accuracy and completeness of the information specified on this page,” you must sign and date it. Only if filled out by a legal representative, indicate his full name in the boxes.

How to get a tax deduction when buying an apartment (Amounts, Documents)

Irina Linikova

Tax deduction - how to get money back from buying an apartment. What amount can be returned when applying for a mortgage in examples. Methods for obtaining a property deduction and possible reasons for refusal to compensate for housing expenses.

There is no such thing as extra money, especially after buying an apartment, because the scope for creative realization of desires during arrangement is limited only by financial capabilities.

Additional financial support is a tax deduction, which can be obtained through the Federal Tax Service or the employer.

It is not difficult to apply for a tax deduction, the possibility of remote application is provided and there are no additional costs, which makes the procedure accessible to every citizen of the Russian Federation for whom the employer pays personal income tax to the budget.

What is the property tax deduction for?

A tax deduction is provided for the purchase of residential premises, regardless of whether the square meters were purchased with own or borrowed funds.

Every taxpayer who confirms the costs has the right to compensation:

for the purchase or construction of housing (shares, rooms, apartments, houses), land;
mortgage and interest payments;
loan repayment. Prepared for mortgage refinancing;
extension of premises and/or renovation of purchased housing, if the documents contain information that the premises are in pre-finishing condition or without repair;
for the development of design estimates and connection to communications.

Expenses associated with the design, redevelopment of the premises, reconstruction, relocation of communications, and purchase of plumbing equipment are not included for the deduction.

Who can get a tax deduction when buying an apartment?

Every citizen of the Russian Federation who, independently or through third parties, paid personal income tax to the budget has the right to receive a deduction.

The main categories of individuals entitled to receive compensation for the purchase of property:

Officially employed citizens for whom the transfer is made by the employer. Individual entrepreneurs, according to the Civil Code, are classified as individuals, but their activities do not involve the payment of personal income tax; they cannot count on deductions if they do not provide services under GPC agreements as individuals from whom personal income tax is paid.
Pensioners, if, in addition to pensions and social benefits, they work and/or rent out real estate and pay a tax of 13%.
Persons who officially receive wages and have purchased real estate in the name of a minor child.

How much money can you get

The amount of the deduction is regulated by Article 220 of the Tax Code.

If the property was purchased before 01/01/2014, 13% of the cost of the apartment and interest on the mortgage are subject to refund. Refunds will be made for the amounts actually paid, but not more than the established limit. The state has set a limit on the value of purchased real estate of 2,000,0000; there is no limit on interest paid under the loan agreement.

The maximum tax deduction for the purchase of an apartment is 260,000 rubles, interest is 13% of the overpayment to the bank.

If the value of the property is less than 2,000,000, the remaining difference cannot be obtained when purchasing another property. Since the deduction is provided only 1 time. Spouses have the right to receive a deduction, but the limit will be common 2 000 000

When dividing the property in equal shares, everyone can receive 130,000. If one of the spouses has a high official income, you can fill out an application in which you indicate the largest part for him, for example, ¼

and
¾
, to receive a deduction in the minimum period.

Purchasing an apartment after 01/01/2014 guarantees a deduction in the amount 13%

from the value of real estate, the maximum amount of which for calculating the deduction is limited to 2,000,000 rubles. Reimbursement of mortgage interest in the amount of the personal income tax rate will also be made, but for the calculation they set a maximum limit of 3,000,000.

Thus, after 01/01/2014, when purchasing a home, 650,000 rubles will be returned.

for the purchase of housing – 260,000
paid interest – 390,000.

The limit is set for each spouse, the maximum deduction per family is 1,300,000. For example, when buying a house for 4,000,000, each can receive compensation of 650,000.

The remainder of the deduction from the maximum established amount can be obtained when purchasing another home. If you received a deduction of 120,000 rubles when purchasing a one-room apartment, then the remaining 140,000 will be paid after purchasing another property.

For how many years can you get a deduction?

Each deduction can be received only once in a lifetime, the limit is limited by the state.

The number of times the deduction is received is determined by the amount of official income. For example, a man with an official salary of 15,000, who is deducted 19,600 rubles for the year, will receive a deduction of 140,000 7 times. Whereas his wife, with a salary of 70,000, will receive the same amount in 2 years.

The period for receiving the deduction is unlimited - compensation will be received until the right to deduction is fulfilled by the state.

If the apartment was purchased in 2021, ownership rights arose in 2021 and until now the declaration has not been submitted, you can submit data for 2 years - 2021 and 2021. Personal income tax will be returned only from the moment of registration with Rosreestr. If the property title was issued in 2021, submit it 3 years in advance.

In the case when 5 or more years have passed since the purchase, for example, a person did not know about receiving compensation or wants to receive a deduction for a period when there was a high official income, the Tax Code establishes that a refund is made only for the last 3 years of ownership of the property.

So, we bought an apartment in 2012, and applied for deductions in 2021. The Federal Tax Service will only accept declarations for 2017-2019. If there is a balance of 260,000, submit declarations until full compensation.

What documents are needed to receive a deduction?

List of information and documents required to obtain a deduction when purchasing or constructing housing (apartments, rooms):

passport (front side and registration);
TIN certificate (if available);
certificate 2-NDFL for the previous year or for the last 3 years, if you have not previously received a deduction. When changing jobs, request certificates from all employers;
mortgage loan agreement with repayment schedule;
a certificate from the bank about the amount of repaid interest in the case of using loan funds;
when purchasing a home - documents confirming ownership and the basis for its registration (USRN extract, contracts, apartment acceptance certificate (mandatory document when purchasing an apartment from a developer);
Declaration 3-NDFL – you can view a sample and fill it out on the Federal Tax Service website;
copies of payment documents (account statements confirming payment of interest or receipts with a bank mark when paying in cash, cash receipts, receipts),
application for distribution of shares to calculate the deduction if housing costs less than RUB 4,000,000. or the contract was concluded before 01/01/2014;
when applying for a deduction for a minor child - a birth certificate;
to confirm expenses for the construction of a private house, keep all papers, checks and receipts for the purchase of building materials, repair work, services of hired workers, etc.;

During a personal visit, copies of the 3-NDFL declaration are submitted to the Inspectorate, but at the request of the inspector, you will need to present the original documents for a tax deduction when purchasing an apartment.

How can I get a deduction (through my employer or through the tax office)

You can receive a tax deduction in the following ways:

To the Federal Tax Service
, the declaration is submitted once a year, usually from January to April, after which it undergoes a desk audit for 90 days. Based on the results of reviewing the papers, a decision is made on the legality of the payment. You can receive compensation for the previous 3 years. For example, if you purchased an apartment in 2021, you can apply for a deduction from the date of signing the act of acceptance and transfer of housing under the DDU or registering ownership of housing on the secondary market. Provide a set of documents by visiting the Federal Tax Service office in person or through your personal account on the official website.
Through the employer's accounting department
. A convenient way to receive money monthly. After submitting a notification to the accounting department, 13% personal income tax will not be withheld from the salary. If the deduction for the year is not paid in full, re-submit the documents with the current conclusion of the Federal Tax Service. Repeat the procedure until the entire amount of the property tax deduction is returned.

The Tax Code does not establish how long a tax deduction can be received; it all depends on the amount of wages.

If the official income is large and the amount of tax transferred is large, submit documents for a refund for the purchase of real estate and interest at the same time.

With a salary of 200,000 and personal income tax per month of 26,000, 312,000 will be charged for the back.

In this case, the question arises: is it possible to immediately obtain a tax deduction?

Compensation will be returned based on the amount of tax transferred to the budget.

A citizen submits a declaration for 312,000, of which 260,000 is a tax deduction when purchasing an apartment, 52,000 is for paid interest if a mortgage was issued.

The citizen will receive the remaining interest difference of 338,000 in a year.

If the income is not enough, they first submit documents for the return of the housing deduction, after receiving which, for the interest paid to the bank.

How to get a deduction through the tax office

Many citizens apply to the tax office with a full package of documents without 3-NDFL. IFTS specialists do not fill out declarations and applications; they can print out a sample and/or form.

Fill out the declaration yourself on the State Services portal or the Federal Tax Service website.

The procedure for filling out 3-NDFL for a tax deduction when buying an apartment with a mortgage is simple and consists of several stages:

Indicate the source of income (place of work) - enter the name and TIN, the service will offer to select the desired company from the list. Next, fill in the salary amount for each month indicated in the certificate. If you bought an apartment in March, then you do not indicate income for January and February. If there were several employers, then enter data for all, as well as income. The declaration indicates income only for 1 calendar year.
Fill out information about social deductions (minors or adopted children) - the date of birth of the children is indicated, if necessary, additional categories are selected if there are grounds - a disabled child, a parent with many children, etc.
Indicate data about the property in the “Property deduction” tab - date of acquisition, cadastral number, address, market value. If the price of the apartment is more than 2 million, then the program will round it up to the established limit. When filling out a deduction declaration for the purchase of real estate, the amount of interest paid may not be indicated. If you apply again, fill out the field with the amount of the previously received deduction.
After entering the data, the program will write how much the preliminary amount to be refunded will be and it should be equal to the withholding for personal income tax. But before sending the declaration, be sure to generate the document in pdf format and carefully check the data. After choosing the method for submitting the declaration, you can print it and sign it.

When contacting the tax office, you will need to additionally provide an application indicating bank details, where the deduction will be transferred if a positive decision is made after checking the documents. The link is provided on the website.

You can submit your declaration, application and documents in 3 ways:

personally;
a letter with notification and an inventory of the contents by Russian Post;
online through your personal account on the website nalog.ru or government services, photographs or scanned images of all documents are attached.

Document verification takes 3 months. In exceptional cases, the inspector may call and ask clarifying questions or invite you with original documents. After completing the verification and making a decision to pay the deduction, the debt settlement department makes a transfer to the current account of the confirmed amount within 30 days.

The result of the audit can be tracked in the taxpayer’s personal account.

Nowhere can you get a tax deduction when buying an apartment in cash; all offers to receive a deduction for 1 month early with a small commission are illegal.

In case of refusal, you will be notified through your personal account or by letter, depending on the method of submitting documents.

Many people have difficulty preparing a package of documents; in this case, you can use the services of consultants for 3% of the deduction amount or a fixed amount of 1500-2000 rubles.

Instructions: How to submit a declaration 3-NDFL remotely

Registration of the declaration is available at any time of the year, provided there is a confirmed entry in the State Services. You can submit a declaration for the previous 3 years if the apartment was purchased a long time ago and you did not receive a deduction. Compensation for the purchase of an apartment, training or treatment is made only on the condition that the individual officially receives income from which the employer (or the taxpayer personally) transfers personal income tax (NDFL) to the budget.

Go to the website of the Federal Tax Service https://www.nalog.ru/. Click on the line “ Personal Account”

» in the “Individuals” menu.

In the new window, you can enter the login and password of the electronic signature that was previously registered on the Federal Tax Service website. If you don’t remember the data or you are filing a declaration once and have not generated a signature before, click “ Log in through government services (ESIA)

».

Data from the State Services portal is pulled up automatically, just click the “Login” button:

On the main page of the Federal Tax Service website in the upper right corner are indicated:

basic taxpayer data – last name, first name, patronymic and TIN;
the amount of the advance in the Federal Tax Service account for paying taxes or the accrued overpayment;
“icons” for search and full menu.

The main sections of the site are presented on the page. To fill out the declaration, click on the “Life Situations” section.

In the new window, click “Submit a 3-NDFL declaration” in the line of popular services or below, in the list of all services.

You can fill out the declaration online or download the declaration program, and then attach the completed file in html format. To quickly fill out the data on the website, click on the rectangle – Fill out online.

The filling process includes 5 stages. Please note that at the stage of selecting deductions, 2 types of data are filled in in different windows, so there are actually 6 stages.

At the first stage, indicate the year for which you are providing information. For each year, 3-NDFL is filled out separately if it is necessary to submit a declaration for several periods.

Use your mouse to mark the answers to the questions. If you submit once a year, indicate “Yes”. The answer to the second question is always positive, so non-residents are not given a deduction. Click the “Next” button in the lower left corner.

At the second stage, fill out information about all sources of income - places of work for the reporting period. Click the “Add source of income” button.

Select the employer's organizational form or source of income on the top line. An individual acts as a source of income when you provide services for leasing property or under a civil partnership agreement (photo and video shooting, apartment cleaning, etc.).

First fill in the TIN and the system will automatically pull up the name and other data (if available). The checkpoint and OKTMO Code are filled out only for legal entities; for individual entrepreneurs and individuals, these fields will be empty. The personal income tax rate is 13% by default.

Select your source of income from the drop-down list. To simplify the selection, just enter “2000” and the desired type will be found, similarly with other types, so as not to look through the entire list. In the next window, enter the amount of income. Below is an example.

Clause 5 “Total amounts of tax and income.” The first line is the total amount of income - in our example, 94,374.42 rubles. The person had 2 children and had social deductions - codes 126 and 127 for 9,800, which reduced the taxable amount. The tax was transferred only 74,774.42. The personal income tax amount is 9,721.

The information is specified in paragraph 3 of the certificate.

Select code 2000 and indicate 87,500. Click the “+” sign “Add income”, indicate code 2013 – 6,874. Kopecks are not indicated in the declaration. In total, these incomes must be equal to the total indicated in paragraph 5.

Information must be provided for all sources of income. If you changed jobs, or were employed in several places at the same time, all sources will be indicated in the list:

At stage 3, the system immediately checks the box for standard tax deductions - for citizens who have children or dependents. If there is no information in the certificate, immediately check the first line “Property tax deductions”. If the deduction in 2-NDFL is indicated, click the “Next” button.

The data will be automatically filled in the window, since the employer reports regularly. Check the specified data with the numbers in paragraph 4 of the certificate (example above). If changes are necessary, you can put o, but this is usually an exception and is rare.

Important! After you have verified the data, click the “Back” button to fill in the information on the purchased property!

If you don’t press the back button in a new window, you will read that the return fee is 0 rubles.

Going back a step, check the “Property deductions” box.

Indicate the name of the object, owner (spouse or you), cadastral number from the Unified State Register and click “Save”.

Then enter the amount of expenses. The limit is limited to RUB 2,000,000. If the property value is higher, rounding up to the limit will automatically occur.

If the deduction is for the time being to reimburse the purchase amount, the amount of interest paid may not be indicated (put 0), if to receive interest, fill out the field.

Scroll down the page and fill out the deduction amount that you received earlier, if you already submitted a declaration last year and the year before, and click “Next.”

At the fifth stage, we see the amount that was transferred to the budget. If there was only one employer, you will see exactly this amount in the certificate; if there are several, add up the numbers in the line “Amount of tax transferred.”

To check the correctness of the declaration, open the pdf file and read all the completed fields.

Attach supporting documents below on the page. It is not necessary to have scanned images; you can take a photo with your phone so that the copies are readable and attach the photos by clicking the “+” Add symbol.

If there are several sheets, select all the photos and they will be attached to the desired section. For example, the “Loan Agreement” field.

In the lower left corner you need to specify the password for the “Electronic Signature” certificate. If you visit the site for the first time, you will immediately see a pop-up window that will offer to register a certificate. Follow the link and follow the system instructions. Waiting time is up to 30 minutes, depending on the load on the site. After registration, the data will appear automatically. If you forgot the password in the “Personal Information” section, revoke the previous certificate and issue a new one. The final action is the “Confirm and Submit” button.

The final message is that everything has been transferred to the Federal Tax Service. Click "Return Application".

3 stages of filling. At the first stage, the amount that will be returned is indicated if the Federal Tax Service confirms the legality of the deduction. Click "Confirm"

At stage 2, indicate the bank's BIC and account number, the name will be indicated in accordance with the BIC automatically. Confirm the entered information by clicking the button with the same name in the lower right corner.

The application has been completed and indicates which Federal Tax Service Inspectors will carry out checks for the return and transfer of tax amounts. The password for the certificate has already been filled in, click “Submit Applications”. If the employer is in one region, then the application will be 1.

Having completed all the necessary operations, an orange circle will appear on the main page in the “Messages” section, informing about new messages.

Letters have arrived that you have sent your declaration and application. In this section you can monitor the progress of the desk audit and its results.

If it is necessary to finalize the declaration (there was a grammatical or arithmetic error, the deduction was received in full and you can submit compensation based on interest), a message will be sent, and in the “Fill out 3-NDFL” section at the bottom of the page there will be data:

In this case, click on the declaration number, modify it and send it again. Usually, when returning, the message indicates what the error is or a specialist calls and explains.

The verification period is 90 days, with an additional 30 days for the transfer of funds if the tax authority makes a positive decision.

Example of a message after the check is completed:

From 07/05/2017, in our example, exactly 08/05/2017, the deduction was transferred. The system works accurately.

Filling out the declaration is very simple and you do not need to pay consultants, who cannot influence the speed of document processing or the amount of payment. If you have any questions, please contact the Federal Tax Service via the website or by calling the hotline, where they will provide professional and detailed advice.

How to get a deduction through your employer

To receive a deduction at your place of work, you need to contact the Federal Tax Service and write an application to receive a tax deduction notice for the employer, which will be issued after 30 days.

When submitting the original notification, write an application for a tax deduction. The employer will not withhold 13% tax until the end of the year or earlier if the amount of the deduction is returned.

There is no need to apply at the beginning of the year; you can collect documents at a convenient time. For example, we wrote a statement in August and received a notification in September. The employer will return the entire tax amount from the beginning of the year and will not withhold 13% until December.

You must receive an up-to-date notice annually until your deduction is fully refunded.

Why may they refuse to receive a deduction?

Payment may be refused for several reasons:

Used the right to a tax deduction or part of it when purchasing housing before 01/01/2014.
We received an apartment through a social program and did not spend our own money.
They paid the down payment or part of the debt with maternity capital. Deductions are provided only for personal finances spent.
The apartment was bought by the employer as a hired specialist.
We purchased property from relatives. Related persons whose purchases will not be taken into account for personal income tax returns are spouses, parents, guardians, brother, sister (even relatives of only one of the parents), guardians, adoptive parents and wards. Moreover, mother-in-law, father-in-law, mother-in-law, father-in-law, son-in-law, daughter-in-law and cousins are no longer considered such persons and the deduction will be paid in the absence of other preventing criteria.
Registered and reside in the country for no more than 183 days and do not have tax residency.
Housing purchased or built outside the Russian Federation.
We received compensation in full. Keep records of the amounts received in proportion to the cost of the apartment.
We purchased a category of housing for which no deduction is provided - a residential basement, apartments, permanent buildings with a garage and communications. Apartments or any other premises suitable for living are legally classified as non-residential premises. There is no tax refund for the purchase of commercial real estate and non-residential premises.

Features of obtaining a property tax deduction

There are no deadlines for submitting documents for deductions; you can apply at any time, just remember that personal income tax paid no later than 3 years from the date of purchase or expenses incurred is subject to refund.

A tax deduction is a way to get some of the money spent, and with an official salary, the amount for the year is quite impressive. Collecting a complete package of documents is not difficult, but if you don’t have time to go to the tax office, you can contact specialized organizations that will hand over all the documents themselves for a fee.

Many people register housing for their retired parents in order to pay utility bills at a reduced rate. In this case, there is no way to get a tax deduction after buying an apartment from relatives if the new owner has no income other than a pension. Even if there was an official work experience, personal income tax is returned only for the previous 3 years before the date of acquisition of ownership rights or signing of the act of acceptance of transfer under the DDU.

Useful links:

How to Remodel an Apartment - Rules, Guidelines and Documents
How to draw up an Apartment Rental Agreement and why you need it
Should you contact real estate agencies? Buying an apartment through an agency
Shared ownership of a land plot - Rights, Division and Sale
Privatization of an apartment (Instructions) - What is it and Why is it needed

Please note that only pensioners can apply for a refund of deductions for the 3 years preceding the purchase. Able-bodied citizens have the opportunity to return the tax only from the date of purchase for secondary housing or the acceptance certificate for a new building.

Parents can receive a deduction for real estate registered in the name of a minor child, and when he turns 18 years old. he will also be able to exercise his right to compensation and receive the full amount of tax deduction when purchasing an apartment.

Conclusion

You can submit documents at any convenient time. The standard period for consideration of an application and return of funds through the Federal Tax Service is 90 calendar days, excluding holidays and non-working days. The system for returning property deductions is clearly set up - money arrives according to the specified details on the same day.

Everyone chooses for themselves how to receive a tax deduction for the purchase of an apartment. A monthly payment from your employer will allow you to pamper yourself with something more often or pay your rent.

A large amount once a year, received after contacting the Federal Tax Service, can be spent on large purchases, completing repairs, paying off a mortgage, or traveling to the coast, watching the sunrise at sea.

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How to fill out the first section

Before filling out section 1, you need to calculate the refund amount in section 2.
After calculation, indicate the values:
Line 010. Write 2 - tax refund from the budget. Line 020 – budget classification code. To return personal income tax paid, the code is: 182 1 0100 110. Stoka 030 is the OKTMO code of the locality where the tax is being refunded. You can look here: https://www.consultant.ru/document/cons_doc_LAW_149911/#dst0 Line 040. Put zero. Line 050. Transfer the tax amount from section 2.

Second section

Here you calculate the amount of tax that will be returned to your account.
Fill out in order:

Line 001. Enter the tax rate – 13.
Line 002. Put 3 - other.
Line 010 – annual income. You need to calculate using the formula: line 070 of application 1 + line 070 of application 2 + line 050 of application 3 + line 220 of application 5.
Line 020 – the total amount of income that is not taxed. If there are any, move from line 120 of Appendix 4.
Line 030. Line 010 – 020.
Line 040 – deduction amount. Add the rows of Appendix 7: 120, 130, 150 and 160.
Line 050. These are losses on transactions with securities (Appendix 8 line 040 + 050). If there were no such operations, set it to 0.
Line 051. Income from participation in foreign companies. Move application 2 from line 070 or set it to 0.
Line 060. Tax base. It is calculated as follows: lines 030 + 051 – 040 – 050. If the value is negative or zero, put 0.
Line 070. We count 060*13.
Line 080. Move line 080 of application 1.
Up to line 150, indicate taxes paid in different cases. If there were none, we put 0 everywhere.
Line 160. The amount that will be returned to you. We count using the formula: lines 080 + 090 + 100 + 110 + 120 + 130 – 070.

Procedure for receiving a deduction

A taxpayer has the right to apply for an INV:

1. To the tax authorities at the place of residence (electronically through the portal of the Federal Tax Service or State Services, through Russian Post).

List of documents:

declaration in form 3-NDFL (in addition to the deduction amount, the form must include information from the certificate of income and the amount of accrued and withheld tax received from the employer, and the certificate itself must be attached to the declaration);

Note:

1. Taxpayers who submit reports solely for the purpose of obtaining a deduction (i.e., are not required to independently declare their income) are not tied to the deadlines for filing a declaration established by the Tax Code of the Russian Federation.

2. Property deductions have no statute of limitations . You can apply for it any time after purchasing a home, but calculations will only be accepted 3 years prior to applying for an INV.

That is, if a house was purchased in 2013, and an application for a personal income tax refund followed in 2021, then the tax can only be returned for 2015-2017.

3. Currently, a certificate in form 2-NDFL for past tax periods can be obtained through the Federal Tax Service portal (State Services) without contacting the employer.

4. Copies of the following documents are attached to the declaration as attachments, and the originals are presented to the inspector only for verification and remain in the hands of the taxpayer.

documents confirming the right of ownership of the property:
extracts from the Unified State Register of Real Estate for the house and land;
purchase and sale agreement (land plot for individual housing construction, unfinished construction project, residential building);
agreements with contractors for the development of design estimates, construction and finishing works (if any);
payment documents confirming expenses for the purchase of real estate, development of design estimates, construction and finishing works, purchase of consumables;
application for a personal income tax refund in the form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] (Appendix No. 8).

If real estate is acquired as joint ownership, the following must be additionally submitted:

marriage certificate;
application (agreement) on the distribution of property deductions between spouses.

If a deduction for the amount of interest paid on the loan is simultaneously claimed, the following must also be submitted:

credit (mortgage) agreement;
loan repayment and interest payment schedule;
a certificate from the bank about the amount of interest actually paid for the year.

The tax office must check the submitted documents and make a decision within a period not exceeding 3 months from the date of receipt of the declaration. If everything is in order with the documentation, then the funds will be transferred at a time to the taxpayer’s personal account specified in the personal income tax refund application within 30 days.

2. To the employer , having previously confirmed the right to a deduction with the inspectorate.

List of documents to apply to the Federal Tax Service:

application to confirm the right to property tax deductions (you can use the attached form or write in free form);
the documents listed in the previous paragraph confirming the right to an INV (3-NDFL declaration is not submitted).

After 30 days, the tax authority will issue a notification of the right to an INV.

List of documents for the employer:

application for provision of an INV (you can use the attached form or write in free form);
notification of the right to apply a deduction received from the Federal Tax Service.

The employer does not return the money to the employee, but gives him wages taking into account the deduction (that is, he does not withhold personal income tax in the amount of 13%) from the month following the month of filing the application.

Annex 1

In the application you need to indicate the income that you received during the reporting period from Russian employers.
If you received income from foreign companies, you need to fill out Appendix 2. If there are several sources of income (for example, you changed jobs), fill out a separate application for each. To apply, you will need a certificate of income from your place of work. The TIN, KPP, OKTMO of the employer can be viewed on this certificate. What you need to fill out:

Line 010. Tax rate. For individuals 13%, unless otherwise provided by the tax code.
Line 020. The income code can be viewed here: https://www.consultant.ru/document/cons_doc_LAW_309124/fd206362ed4f4d5ebb52ef449eb38dd5c81b0e6d/#dst1…. If you are contributing income under an employment contract (official employment), enter code 07.
Line 030. TIN of the organization that pays your salary.
Line 040. Employer checkpoint.
Line 050. OKTMO code.
Line 060. Name of organization.
Line 070. Amount of income for the year.
Line 080. Amount of tax withheld for the year.

Are additional documents required when re-submitting the 3-NDFL declaration?

In tax legislation, the concept of repeated declaration is not used. One taxpayer may submit several declarations (primary and subsequent) when receiving a property deduction related to the purchase of an apartment. Repeated forms are required to obtain the remaining unused deduction for subsequent periods of income.

The information about the taxpayer and the acquired object for which the right to deduct has arisen will be the same, but information about income received at the place of work and personal income tax withheld will change. And every year you will need to confirm them with a 2-NDFL certificate . You can receive a refund of the deduction by filling out a return for the tax period and submitting an application .

Copies of the purchase and sale agreement and other documents confirming the purchase must be attached to the initial declaration. They are not required to be provided subsequently.

Appendix 7

This is a property deduction calculation.
A separate application must be completed for each property. Then lines 100 – 180 are filled in only on the last sheet. Fill in the lines:

Line 010. Property code. 01 – house, 02 – apartment, 03 – room. The full list is here: https://www.consultant.ru/document/cons_doc_LAW_309124/e10feb7ab8ae9d5a20b2561163a3257485f9d428/#dst1….
Line 020. Taxpayer attribute code, see here: https://www.consultant.ru/document/cons_doc_LAW_309124/e10feb7ab8ae9d5a20b2561163a3257485f9d428/#dst1…. Owners indicate code 01.
Line 030. Filled in if code 1 or 7 is indicated in line 010 (house or house with a plot). We put 1 for the construction of a new house and 2 for the purchase of a finished one.
Lines 031 and 032. In line 031, indicate which of the types of numbers listed on the form is known to you. On line 032 write the number itself.
Line 033. Do not fill out this line if you wrote down the object number in line 032. If there is no number, write down the location of the object.
Line 040. Date of execution of the act of acceptance/transfer of the apartment or room.
Line 050. Date of registration of ownership of the house or apartment.
Line 060. If you are filing a deduction for a land plot, indicate the date of registration of ownership of this plot.
Line 070. If the property is shared, indicate the share in ownership. If you are one owner, enter the fraction 1/1.
Line 080: The amount you paid for the property under the contract, up to the maximum deduction you are entitled to. This value is equal to 2 million rubles. For example, if an apartment costs 2.5 million rubles, indicate the maximum allowable 2 million rubles. If the apartment costs 1.2 million rubles, write the amount under the contract - 1.2 million rubles.
Line 090. If the property was purchased with a mortgage, indicate here the amount of interest, but not more than the maximum allowable deduction for interest (3 million rubles).
Line 100. Amount of previously used tax deduction.
Line 110. The amount of the previously used tax deduction for interest.
Line 120. The amount of the deduction that your employer provided to you based on the notice from the Federal Tax Service. To be completed if you contacted the tax office to receive payment through your employer.
Line 130. Interest deduction amount if you applied for payment through your employer.
Line 140. Calculation of the tax base minus deductions already provided. We calculate using the formula: value of line 110 – line 150 of application 3 – 060 of application 3 – 120 of application 4 – 070, 181, 200 and 210 of application 5 – 160 of application 6 – 120 and 130 of application 7 – 040, 052, 060, 070 of application 8 .
Line 150. The amount of property deduction that will be used in the current year. Must not exceed line value 140.
Line 160. The amount of interest deduction that will be used in the current year. Should not exceed the difference between lines 140 and 150.
Line 170. The deduction amount that will carry over to the next year. We count using the formula: line 080 – lines 100, 120 and 150.
Line 180. The amount of the interest deduction that will carry over to the next year.

Fill out the declaration calmly and carefully, avoiding mistakes.

Form 3-NDFL: how to fill out property deduction

The declaration form has several sections. To receive a property deduction, fill out several of them:

Title page;
Sections 1 and 2;
Appendix 1 and 7.

It is worth considering that experts recommend filling out the report in reverse order. That is, initially indicate data in Applications, then in Sections.

Form 3-NDFL: property deduction

Appendix 7

fill out for each purchased item.

Line 1.1 indicates the object code. For example, when purchasing an apartment, the code “2” is entered. Then fill in the “taxpayer code” (clause 1.2). it indicates code “01” if the taxpayer is the owner of the property.

After this, fill out paragraph 1.3. It contains the following codes:

1 - if the cadastral number is known;
2 - conditional number;
3 - inventory number.
4 - if none of these numbers are known.

In field 031 indicate one of the numbers. If they are unknown, the field is not filled in; proceed to indicating the address of the property (line 032).

Then indicate the following data:

date of the transfer deed for real estate (if the deed was drawn up by both parties when transferring the property);
date of registration of property rights.

After this, the value of the property is indicated. If it exceeds the maximum deduction amount of 2 million rubles, this maximum is indicated. The amount of interest for the entire period of using the loan (for a mortgage) in an amount not exceeding a maximum of 3 million rubles. They also indicate the amounts of property deductions that have already been received or transferred to the next reporting period. Write down the amounts of the remaining deductions.

Annex 1

is intended to reflect income that was received on the territory of the Russian Federation.

It contains the employer's details:

Name;
OKTMO code;
Checkpoint and Taxpayer Identification Number.

They also indicate the type of income (salaries are reflected using code “07”), the amount of income received, and the amount of income tax withheld from it.

Section 2

filled out based on data from the Appendices.

It contains information in the following lines:

001 — tax rate (13%);
002 - “other” (code 3);
010 - income received during the year from all sources (from Appendix 1);
030 - income from the amount of which income tax was withheld;
040 - amount of property deduction (from Appendix 7);
080 - amount of withheld personal income tax;
160 - amount of income tax to be refunded.

Then fill out Section 1

. In line 010 they indicate that they are processing a refund from the budget. Enter code “2”. KBK, OKTMO are affixed (at the taxpayer’s place of residence). They also indicate the amount of income tax to be refunded.

Title page design

begins with the indication of the taxpayer’s TIN and his full name. Then write down the correction number. When submitting the report for the first time, indicate the code “0”. Next, they enter the tax period (“34” - year), the reporting year for which the declaration is filled out. Indicate the taxpayer’s passport details, the number of sheets in the declaration, as well as who exactly submits the report: an individual personally or his representative.