A guide on how to correctly fill out 3-NDFL for a tax deduction for the purchase of an apartment. Form and example of filling out a declaration for a refund

Buying an apartment: how much money will be returned if you submit 3-NDFL?

An individual who has spent funds on the purchase of an apartment has the right to expect a return of part of the funds spent in the amount of personal income tax paid (Article 220 of the Tax Code of the Russian Federation).
But there is a limitation - only those individuals who work officially and pay income tax can take advantage of this opportunity. The amount of personal income tax refunded depends on:

• the amount of expenses for purchasing an apartment;
• income tax paid on income earned by an individual.

You can return up to 13% of the cost of the apartment, but not more than the amount calculated from the maximum deduction allowed by the Tax Code of the Russian Federation (2 million rubles). Thus, the buyer of the apartment, who spent 2 million rubles on its payment. and more, 260 thousand rubles will be returned from the budget. (RUB 2 million × 13%).

If the apartment was purchased with a mortgage, the buyer has an additional right to receive a deduction for the amount of interest paid (in addition, personal income tax is returned in the amount of up to 390 thousand rubles).

To receive this money, you will need to report to the tax authorities using the 3-NDFL declaration and a package of supporting documents (more on this in subsequent sections).

What documents should I attach to 3-NDFL?

The package of documentation attached to 3-NDFL includes the following documents:

1. Proof of identity (copies of passport pages with personal data and registration).

2. Containing data on income received (original 2-NDFL certificate received from the employer).

3. Of an application-informational nature (an application for a personal income tax refund, including the payment details of the applicant’s account, to which the inspectors will transfer the tax).

You can view and download a sample application for refund of overpayment of personal income tax when receiving a property deduction for the purchase of housing in ConsultantPlus, having received trial access to the system for free.

4. Certified copies confirming the fact of purchase of the apartment and payment of its cost:

• purchase and sale agreement (or equity participation in the construction of a house);
• act of acceptance and transfer of housing;
• certificates of state registration of ownership of the acquired property;
• bills, payment receipts or receipts.

What documents confirm the right to housing in different situations - see the diagram:

For additional useful information about 3-NDFL, see the material “Property tax deduction when purchasing an apartment (nuances)” .

Find out how to fill out the 3-NDFL declaration to receive a property deduction when buying an apartment with a mortgage in ConsultantPlus by getting trial access to the system.

Professional private accountant, independent expert Alena Klikina answers:

If you owned the apartment for less than three or five years (depending on the year of purchase) or you sold the apartment for more than you bought it for, then by law you are required to pay personal income tax. You can reduce the tax base for personal income tax by taking advantage of the right to a standard tax benefit in the amount of 1 million rubles, provided that you did not use this benefit in the reporting year earlier.

Tax on the sale of an apartment: rules and examples

Does selling an apartment prevent you from getting a tax deduction?

Secondly, if the property was not gifted to you, then you can show the tax costs associated with the purchase of the apartment. To do this, you need to submit a copy of the purchase agreement for this apartment and a document confirming payment along with the 3-NDFL declaration. Please note that one of the essential conditions for reducing the taxable base for personal income tax is the acquisition of new property in the same reporting period and the use of the right to property deduction. For example, 3.1 million rubles (cost of the sold apartment) – 1 million rubles (tax benefit) = 2.1 million rubles (tax base for personal income tax). When purchasing property for 2 million rubles or more, you have the right to a property deduction in the amount of 2 million rubles. In this regard, 2.1 million rubles – 2 million rubles = 100 thousand rubles. Accordingly, 13% of 10 thousand equals 13 thousand rubles.

13% of 2.1 million rubles is equal to 273 thousand rubles.

273 thousand – 13 thousand rubles = 260 thousand rubles.

In total, the tax will be 260 thousand rubles less. Attention! This law does not apply to the purchase of movable property.

Help fill out 3-NDFL: where to start compiling

You can fill out 3-NDFL in several ways:

• use the electronic program on the Federal Tax Service website - the program itself will calculate the personal income tax based on the input data and check the correctness of filling out the declaration;
• turn to the services of special consultants - in this situation, you will not have to enter information into the cells yourself and count nothing, you just need to collect and make available to the consultant all supporting documents, as well as pay for his services;
• independently prepare all the papers for the tax office - our material will help you cope with this process.

NOTE! The declaration for 2021 must be submitted using the new form from the Federal Tax Service order dated 10/07/2019 No. ММВ-7-11/ [email protected] you can here.

To confirm your right to a personal income tax refund when purchasing a home, you must fill out several sections in the 3-NDFL declaration:

• title page;
• 2 sections (1st - containing information about tax, 2nd - with calculation of the tax base and personal income tax);
• 3 sheets (Appendix 1 - information on income received, Appendix 5 and 7 - calculation of standard, social and property deductions).

Let's consider the scheme for filling out 3-NDFL when buying an apartment using the following example.

Example

Vasiliev Nikolay Antonovich in 2021 purchased an apartment for 2,750,000 rubles using accumulated funds. The 2-NDFL certificate received from his employer indicates taxable personal income tax (13%) income for 2021 in the amount of 484,000 rubles. (Personal income tax withheld by the employer - 57,720 rubles).

Let us dwell in detail on filling out the 3-NDFL declaration when purchasing an apartment using the example data in the following sections.

How to fill out 3-NDFL if housing was purchased using maternity capital? The answer to this question is in ConsultantPlus. If you do not yet have access to the system, get trial online access for free and proceed to the material.

General design rules

At the beginning of the year, messages appear on accounting forums asking: “Help fill out the 3-NDFL declaration if the purchase of an apartment was registered last year.” In response, the respondent receives advice on how to prepare a 3-NDFL when purchasing an apartment; active community members provide a link to a sample of filling out the 3-NDFL and recommend how to apply for a deduction for an apartment.

When using the information received, you should carefully study the 3-NDFL form for deductions for an apartment, since when generating a 3-NDFL for the sale and purchase of an apartment in 2021, the applicant will need a new sample declaration form.

Let's consider some points that you should pay attention to before filling out a declaration for a tax deduction for an apartment:

1. Drawing up a 3-NDFL declaration when purchasing an apartment will not be necessary if the applicant plans to receive a tax deduction for the apartment from the employer in the form of a reduction in taxable income, 3-NDFL will be required only when the applicant applies to the Federal Tax Service in order to obtain a deduction in cash equivalent.
2. To fill out the 3-NDFL declaration when purchasing an apartment, you will need proof of employment. But a resident of the Russian Federation who claims a tax deduction when buying an apartment has the right not to work if he has other income, which the applicant will indicate in 3-NDFL under the appropriate code. The main condition in such a situation will be the ability, when filling out 3-NDFL for an apartment, to confirm the payment of income tax on such income to the state treasury.
3. When purchasing an apartment using a mortgage loan, the sample for filling out the 3-NDFL declaration will differ from the sample for filling out the 3-NDFL for purchasing an apartment without borrowing funds. To receive an additional deduction amount of 390,000 rubles, when submitting the report to the inspector, you will need to attach documentation confirming the conclusion of the agreement with the bank and payment of interest on the loan.
4. Property deduction is guaranteed by the state when providing 3-NDFL in the amount limited for deduction for an apartment of 260,000 rubles, which the applicant has the right to receive in the form of a lump sum payment, if this is provided for by the terms of purchase and the amount of taxes paid reflected in the certificate, or in installments throughout life .
5. A citizen can fill out 3-NDFL manually by filling out a printed paper declaration form, or electronically with subsequent printing. At the same time, a Russian will be able to submit a 3-NDFL tax return for the return of part of the money paid for the purchase of an apartment upon a personal visit to the inspectorate, by mail or through a representative. If there is an electronic signature, the person submitting the 3-NDFL declaration will be able to submit it along with scanned applications through his personal account on the State Services website and process a refund of part of the expenses paid for the apartment much faster.

Preparation of 3-NDFL declaration sheets for the purchase of an apartment

Filling out 3-NDFL begins with special sheets - appendices 1, 6 and 7. The data reflected in these sheets is for informational purposes only:

• sources of income of the taxpayer (Appendix 1);
• the amount of property deductions (Appendix 6 and 7).

Appendix 1 contains a number of identical blocks (lines 010–080). For Vasiliev N.A. from our example, it is enough to fill out only 1 block, since last year he received income from 1 employer. If the taxpayer received income from several sources, for each of them it would be necessary to fill out a separate block 010–080 of Appendix 1.

To fill out the sheet, all data is taken from the 2-NDFL certificate, but you need to enter one more code correctly:

Code “07” means income received under an employment contract, tax on which is withheld by the employer.

Filling out Appendix 7 begins by indicating the encoded information (in the table, the codes are given based on the conditions of the example):

Further filling out Appendix 7:

• pp. 032-033 - reflection of the cadastral number and address of the purchased apartment;
• subp. 1.4–1.6 - entering information about the date of the document (deed of transfer of the apartment, certificate of state registration of ownership of the property);
• subp. 1.7 - share in ownership;
• subp. 1.8 - when filling out this line, Vasiliev N.A. must keep in mind that the amount of his expenses for purchasing an apartment (2,750,000 rubles) exceeded the allowable tax deduction of the Russian Federation (2 million rubles), therefore, in the cells of this line he you must indicate the number 2,000,000.

Of all the subsequent subparagraphs of the application, Vasilyev N.A. filled out subparagraph. 2.5, 2.8 and 2.10 (see table below):

N.A. Vasiliev did not fill out Appendix 5, since he did not receive standard and social deductions in 2021.

We will tell you how N.A. Vasiliev prepared the remaining sheets of 3-NDFL in the next section.

For a sample of filling out Appendix 7, see here.

Types of information on sheets 3-NDFL

When deciding to independently choose the presented form to fill out online or print, you should pay attention to the information contained on its sheets .

The first sheet contains the taxpayer’s personal data and a table indicating data on the income received . Data is entered in the table for each month.

The second sheet will provide information on standard, social and tax deductions for consideration . Data on the total amount of tax and income for the year. The second sheet is confirmed by a personal signature indicating the date of completion of the declaration.

The document must be filled out carefully. It must be readable. When filling out 3-NDFL yourself electronically without using specialized resources.

3-NDFL includes the following list of sheets:

• Section 1 , which contains information about taxes that are subject to refund.
• Section 2 with a calculation of the tax base and other income subject to tax.
• Sheet A indicating the sources of income received in the Russian Federation.
• Sheet B providing information on income coming from sources outside our state.
• Sheet B contains information about the profit that was received during the calendar year from doing business.
• Sheet D is the place where you indicate the calculation of the amount on which tax is not paid.
• On the remaining sheets, the applicant for a tax deduction indicates data on real estate taxes. Including data on deductions, social payments and so on.

If there is no information, the fields are not filled in.

Algorithm for filling out sections 1 and 2 of the 3-NDFL declaration when purchasing an apartment

Vasiliev N.A. took the data for completing the title page of 3-NDFL from his passport, and found out the necessary codes at the tax office at his place of residence (see table):

Next, Vasilyev N.A. proceeded to filling out section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate...”.

To the right of the section name, Vasiliev N.A put the number “13”, which means the personal income tax rate (13%), and in paragraph 1 “Type of income” he indicated the number “3”, selecting the appropriate option from the list next to this cell .

In lines 010, 030 (intended to reflect income) and 040 (dedicated to deductions), he entered the same values ​​- the amount of income received in 2021 (information taken from the 2-NDFL certificate) and the amount of deduction equal to it. In line 060 I put “0”, which means there is no difference between the income indicated in line 010 and the tax deduction amount reflected in line 040:

Lines 080 (personal income tax withheld) and 160 (subject to return from the personal income tax budget) reflect the amount of income tax withheld by the employer (its amount is indicated in certificate 2-NDFL and in this example is equal to 57,720 rubles):

The same amount must be transferred to section 1 of the 3-NDFL declaration (line 050) - this amount will be returned to N.A. Vasiliev from the budget. In line 040 enter 0 (nothing needs to be paid to the budget based on the conditions of the example). To fill out lines 020 and 030 with codes, the taxpayer used the information about KBK posted on the Federal Tax Service website, and specified the OKTMO code in the classifier:

When filling out section 1, you should pay attention to line 010 - it consists of only 1 cell and is lost against the background of multi-valued lines dedicated to KBK and OKTMO. In this line, Vasiliev N.A. placed the number “2”, selecting from the list offered next to the necessary action with personal income tax for his case - “refund from the budget”:

As a result of the calculations performed, it turned out that for 2021 Vasilyev N.A. can return the tax only on part of the deduction, and its unused amount is transferred to subsequent periods. Find out how this happens in the next section.

How to fill out a declaration

Filling out the declaration requires following detailed instructions. If any deficiencies are found, your report will be immediately sent for revision. Therefore, you need to try to do everything according to the rules from the beginning. Let's look at the step-by-step filling process:

1. Filling out begins with entering your personal data. Indicate all your passport information, including registration and contact phone number. You also need to enter your taxpayer identification code. If you do not know your TIN, you can go to the official website of the Federal Tax Service and find it there by entering your passport details. It is recommended to check all entered information to ensure there are no errors or typos.
2. All necessary codes are indicated. In the “tax period” section, the code “34” should be indicated, since this is the number that corresponds to the calendar year, and according to the 3-NDFL standard, it is submitted precisely for this period. The correction number is also entered. If the declaration is primary, then “0” is indicated; if there are already adjustments, then the serial number of the option provided is entered.
3. Then you need to describe the sources of your income for the previous year. Here you need to indicate your work and how much was subject to personal income tax of 13%.
4. Details of your employer are provided. If you don’t know how to formalize this correctly, you can look at the 2-NDFL certificate, which is issued by the accounting department. In any case, you will have to take it, since it is required to complete the deduction. Please note that the identification number entered here is not yours, but that of the company you work for.
5. After this, we proceed to filling out sheet D2, which will contain all the data about the purchased property. You need to indicate what type of property, and whether you are the sole owner or shareholder.

For property deduction

When filling out 3-NDFL for property deduction, you must indicate the amount that the state will pay you. To do this, you need to correctly indicate the amount of your deduction, because it is calculated for each case individually.

The deduction for the apartment will be 13% of the amount of your purchase. However, you need to take into account that there is a limit of 2 million rubles for this category. This does not mean that you will receive this amount, the same refund will be calculated from it, that is, in the end you cannot receive more than 260 thousand rubles.

This subsidy is given only once per life, but if you did not use the entire deduction on your first purchase, you can take the rest if you buy another home.

For mortgage interest

A credit interest deduction may be available if you include this information on the return you file. You need to understand that a refund can only be received for the interest actually paid, so as you pay off your loan, you will receive a deduction in small parts. For a mortgage, it is also 13%, but unlike property repayment, the limit here is higher - 3 million rubles.

Repeated declaration 3-NDFL: will additional documents be needed?

The concept of “submission of a repeated declaration” is not used in tax legislation. From the taxpayer’s point of view, this may mean re-applying to the tax authorities for the balance of the unused deduction - a situation where several 3-NDFL declarations are filed for one-time expenses incurred related to the purchase of an apartment (primary and subsequent - for income received in the periods following for the first year of receiving the deduction).

Some information in each subsequent declaration will be repeated (data about the taxpayer and the purchased property), and information about the income received and personal income tax will change.

In this case, you will have to start collecting documents again - you need to:

• fill out an application for a personal income tax refund;
• request new 2-NDFL certificates;
• issue 3-NDFL.

Copies of other documents (for example, an apartment purchase and sale agreement) do not need to be provided again.

The video tutorial will help you correctly write an application for an income tax refund: “We are preparing an application for a personal income tax refund (sample, form) .

Can the 3-NDFL sample when buying an apartment be used when selling it?

The 3-NDFL declaration when selling an apartment is somewhat different in composition from the 3-NDFL when buying it. The example discussed above can be used in such a situation, but only partially:

• You can leave only the title page without adjustments (by specifying the tax period);
• in section 1, similar codes KBK and OKTMO are filled in (the rest of the information changes);
• section 2 and appendix 1 are drawn up in a different way;
• Instead of Appendix 7, the calculation for Appendix 1 is filled out.

To fill out a 3-NDFL declaration when selling an apartment, the same methods can be used as when filing a 3-NDFL in other situations (you can use a special program, fill out the declaration form yourself, etc.).

Find answers to your questions in the materials in the “Personal Income Tax for an Apartment” .

Results

Declaration 3-NDFL when purchasing an apartment is filled out according to algorithms regulated by order of the Federal Tax Service on the basis of supporting documents (acceptance certificate of the apartment, certificate of state registration of real estate rights, payment receipts, etc.).

The balance of the property deduction can be carried forward to subsequent periods. To do this, you need to collect the package of documents again, fill out a declaration and submit an application to the tax authority.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 7, 2019 No. ММВ-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.