Application for a standard deduction: sample, example of filling and finished form

Types of property deductions

Property deductions applied to income taxed at a rate of 13% are discussed in Art. 220 Tax Code of the Russian Federation. It talks about 4 types of deductions:

• arising in the event of the sale of property (subclause 1 clause 1);
• equal compensation for the value of property sold by the taxpayer (subclause 2, clause 1);
• in relation to the costs of purchasing housing (subclause 3, clause 1);
• on interest for a loan taken for the purpose of purchasing a home (subclause 4, clause 1).

The question of applying for a deduction arises in relation to the last 2 types.

Deductions when buying a home

Deductions related to the costs of purchasing housing are most in demand. They are divided:

• for direct purchase costs;
• contributions to construction, including the purchase of land for it;
• interest on targeted loans taken for the purchase or construction of housing.

These deductions are limited to the following amounts:

• 2 million rub. for purchase or construction expenses, and the deduction can be used in full, and if the amount of costs for one object is insufficient for this, then in relation to several objects (subclause 1, clause 3, article 220 of the Tax Code of the Russian Federation);
• 3 million rub. for interest on a loan (clause 4 of Article 220 of the Tax Code of the Russian Federation), but such a deduction is applicable only to 1 object (clause 8 of Article 220 of the Tax Code of the Russian Federation).

Both types of deductions can be used simultaneously for the same object and also apply to situations of acquisition of property in favor of owners under 18 years of age by their parents or guardians (clause 6 of Article 220 of the Tax Code of the Russian Federation). But they are not applicable for expenses paid not by the taxpayer himself, by budgetary funds or maternal capital funds, as well as for transactions with interdependent persons (clause 5 of Article 220 of the Tax Code of the Russian Federation). You cannot get them a second time (Clause 11, Article 220 of the Tax Code of the Russian Federation).

Acquisition is possible in shared ownership. This does not prevent each of the owners from taking full advantage of both deductions in the amounts established by law.

Expenses taken into account in the deduction

A residential property (or part of it) can be purchased ready-made or unfinished, built through equity participation in construction or on its own. For deduction, it is legitimate to take into account all costs directly related to its occurrence. In addition to the funds directly paid for the acquisition of an object or a share in construction, the following expenses can be taken into account:

• for design and budgeting;
• construction and completion;
• finishing (materials and work);
• connection to general networks or construction of local sources of water, gas, heat, electricity, as well as autonomous sewerage.

Costs for completion and finishing are taken into account only if the property was purchased unfinished or the contract provides for the transfer of housing to the owner without finishing (subclause 5, clause 3, article 220 of the Tax Code of the Russian Federation).

Documents giving the right to deduction

A person claiming a deduction must collect all documents certifying the fact of acquisition of property and the amount of expenses incurred on it:

• certificates of ownership (land, house, apartment, room, share);
• purchase agreements, equity participation agreements, acceptance certificates;
• when purchasing for children or wards - documents about birth or guardianship;
• mortgage or targeted loan agreement;
• payment documents of any kind for all expenses.

This set, in terms of the volume of costs incurred, should be as complete as possible, since adjustments to the amount of deductions already declared for a specific object (except for the amount of interest on the loan) are not provided (letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-04-05/28176) . An exception is the situation of paying for housing in installments (letter from the Federal Tax Service of Russia dated November 12, 2014 No. BS-4-11 / [email protected] ).

For a complete list of necessary papers that must be prepared when forming a property deduction, see here.

Documents evidencing the right to return

The main stage of tax compensation is the collection and preparation of documents. What needs to be submitted to the inspection:

We recommend additional reading: What tax on car sales should you pay and how to reduce it

When can you start applying the deduction?

The question of obtaining a deduction will become relevant when the property is registered for a residential property or the taxpayer receives an acceptance certificate for a finished shared construction project. Until this moment, neither the registration of the right to land allocated for development (subclause 2, clause 3, article 220 of the Tax Code of the Russian Federation), nor the costs of paying interest on a mortgage (clause 4, article 220 of the Tax Code of the Russian Federation) do not allow one to exercise the right to deduction.

You can start applying the deduction in 2 ways:

• In the year when the right to a deduction appeared (without waiting for the end of the year), submit the package of documents collected on it to the Federal Tax Service at your place of permanent residence and a month later pick up a notice of the right to a deduction there to receive it from your employer already in the current year (p 8 Article 220 of the Tax Code of the Russian Federation). The form of this notification was approved by order of the Federal Tax Service of Russia dated January 14, 2015 No. ММВ-7-11/ [email protected] It is intended for issuance to a specific employer, whom the taxpayer will indicate in the application.
• Wait until the end of the year in which the right to deduction arose and submit a set of documents on it to the Federal Tax Service along with the 3-NDFL declaration for the corresponding year (clause 7 of Article 220 of the Tax Code of the Russian Federation). After checking the documents and declaration, the Federal Tax Service will return the tax accrued on it as a refund, and for the remaining amount, if desired, the taxpayer will give a notification of the right to a deduction for its use at the place of work. The declaration is submitted together with 2-NDFL certificates from all employers. Its verification will take 3 months (clause 2 of Article 88 of the Tax Code of the Russian Federation), and another month will be spent on procedures for tax refund (clause 6 of Article 78 of the Tax Code of the Russian Federation) and issuing a notification of the right to deduction (clause 8 of Article 220 of the Tax Code RF).

For information on how to fill out the declaration correctly, read the article “Sample of filling out the 3-NDFL tax return.”

Thus, the deduction begins to be applied from the year the right to it appears and is used in subsequent years, provided that there is income in them from which personal income tax is withheld. The deduction will be applied for the number of years necessary for its full use for the entire amount of expenses confirmed by documents (clause 9 of Article 220 of the Tax Code of the Russian Federation).

For pensioners, it is possible to use the deduction for 3 years preceding the year the right to it became available (clause 10 of Article 220 of the Tax Code of the Russian Federation). If in the year the right to deduction arose there was no income subject to personal income tax, then the deduction can be applied for in subsequent years (without limiting their number), but no later than 3 years from the end of the years for which the tax must be returned (letter from the Ministry of Finance of Russia dated June 11, 2014 No. 03-04-05/28218).

An employer who has received a notice of the right to a deduction will begin to use it from the month of receipt, but in relation to income for the entire year (letter of the Ministry of Finance of Russia dated September 25, 2015 No. 03-04-05/55051). If at the time of providing the notification for the current year, the tax has already been withheld and it is not possible to return the excess withheld amount at the place of work from the accrued tax for the year (the amount of deduction exceeds the amount of accruals), its refund will be carried out by the Federal Tax Service (letter of the Ministry of Finance of Russia dated July 15, 2014 No. 03 -04-05/34402).

Regardless of the method by which the deduction is applied, the right to use its balance (if the deduction is to be used for several years) must be annually confirmed with the Federal Tax Service in one of the following ways:

• Receive a notification for your place of work at the beginning of the year - upon application for the issuance of such a notification (clause 8 of Article 220 of the Tax Code of the Russian Federation).
• Submit a declaration to the Federal Tax Service and return the tax through it - according to the application for the return of personal income tax (clause 6 of Article 78 of the Tax Code of the Russian Federation), which indicates the account details for the tax refund. Submitting an application for the application of a property deduction is not necessary (letter of the Ministry of Finance of Russia dated November 26, 2012 No. 03-04-08/7-413). Its role is played by the declaration itself.

How to fill out an application for deduction

The application consists of 3 parts:

1. Information about the company or entrepreneur who must provide the deduction and the person who receives it.
2. The text of the statement itself.
3. Date, signature and its explanation.

First part of the statement

If you work in an organization (legal entity), in the first block please indicate:

• the name of the company where you work, the surname and initials of its manager;
• your full name (in full), tax identification number (if you have one) and address at your place of permanent residence (registration).

Fill it out like this:

1. Indicate the full or abbreviated name of the employing company to the accounting department of which the application is being submitted.
2. Provide the surname and initials of the head of the company: general director or director.
3. Please indicate your full last name, first name and patronymic .
4. Provide your Taxpayer Identification Number if you have one. If not, then this line is not filled in.
5. Enter your address at the place of permanent registration (registration) indicated in your passport.

Here is an example of a completed application (first block):

Second part of the statement

Here you should provide exactly the same text that is given on the official form. If you download the application form from our website, the necessary text will already be there. There is no need to change it.

The text of the application contains links to clauses and articles of the Tax Code in accordance with which you are provided with a deduction. They differ depending on the type of deduction:

• standard for children is subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation;
• standard for disabled people of groups I and II - this is subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation;
• social for training - this is subparagraph 2 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation;
• social for treatment - this is subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation;
• property for the purchase of real estate - this is subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation;
• property for the payment of interest on a mortgage loan - this is subparagraph 3 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation.

Here are forms compiled for each of these deductions. Therefore, download the form that corresponds to the deduction you need. All the necessary links will already be placed there.

The application should list a list of documents that confirm your right to the deduction. If you receive a standard deduction:

• for a child - a copy of his birth certificate;
• as a disabled person of groups I or II - this is a copy of the disability certificate;
• as a hero of the USSR or the Russian Federation - this is a copy of the certificate of assignment of hero status, etc.

Attention! If you receive a deduction for education, treatment or the purchase of residential real estate (room, apartment, house), then the right to deduction must be confirmed with the tax office. To do this, you need to submit documents confirming your expenses to the inspectorate at your place of residence. For example, a contract for treatment and payment documents according to which it was paid. The inspection will issue you a special notification. The original of this document must be attached to the application. Copies of other documents are not needed. A company or individual entrepreneur can provide these deductions only on the basis of a notification from the tax office.

Fill it out like this:

1. They provide the subparagraph, paragraph and article of the Tax Code on the basis of which you have the right to a deduction.
2. Indicate the name and details of the document that confirms your right to the deduction.

Here is an example of filling out the second block of the application (standard deduction for children or a child):

Third part of the statement

This part is quite simple. Put the date, “live” signature and its transcript (last name and initials). Here:

1. Indicate the date of the application.
2. Put a “living” signature of the person who submits the application and receives the deduction.
3. Provide a transcript of his signature : last name and initials.

Here is an example of filling out the third block of the application:

When the question arises about the distribution of deductions

A taxpayer may have several jobs or change jobs during the period of application of the deduction.

If a person works in several places at the time of issuing a notification of the right to a deduction, you can request several such notifications from the Federal Tax Service, distributing the amount of the deduction between all places of work (clause 8 of Article 220 of the Tax Code of the Russian Federation). Information about employers and deduction amounts related to each of them may be indicated in one application.

When changing jobs, a deduction for a new place will be possible only after notification of the right to it is provided, addressed to the new employer. At the same time, the Federal Tax Service Inspectorate has the opportunity to check the data on the refund already made by receiving a 3-NDFL declaration from the taxpayer for the year of job change (clause 7 of Article 220 of the Tax Code of the Russian Federation). The information reflected in the declaration will need to be confirmed with 2-NDFL certificates from all places of work for the year. 4 months after filing the return, the excess tax withheld for the year will be returned and the necessary notification will be provided.

To learn about receiving 2-NDFL from a former employer, read the article “Where can I get (get) a 2-NDFL certificate?”

The question of distribution of deductions may also arise when purchasing housing in joint ownership, if the total amount of costs for it is insufficient for all owners to use the deductions in full. They can take advantage of the opportunity to allow one of them to apply the deduction in full, redistributing it according to an application to the Federal Tax Service. Other owners in this situation use the deduction only partially or transfer it to other properties.

For details, see the material “Each spouse can receive a deduction for the purchase of property.”

Tax refund through the tax office

If you decide to return previously paid tax, then you can do this only for the last 3 years from the date of expenses incurred. The required list of documents includes filing an application for a tax refund. This document is drawn up in a special form developed by tax legislation, according to KND 1150058.

Before filling out I recommend:

• ;
• View a sample application for personal income tax refund.

After this, you can begin filling out the saved blank application form. It will consist of 3 pages. Before starting registration, take a 2-NDFL certificate received from your employer for the period for which you will be refunding the tax. We will need to take some information from it.

Let's start filling out the application in order from the first page:

1. At the top we indicate “TIN”. We are looking for these 11 numbers at the top of the 2-NDFL certificate, where information about you as a taxpayer is indicated.
2. If you have never submitted such a document this year, then the “Application Number” will be “ 1 ”.
3. “Tax authority code” can be found on the Federal Tax Service website. But you can also simply rewrite the first 4 digits from the TIN, since they are the code of the tax authority where you are registered.
4. Below we write down our full name .
5. You have the right to refund the tax paid on the basis of Article 78 of the Tax Code , so we write down this number.
6. We also put “1 ” in the lower squares, which implies a refund of overpaid tax.
7. When filling out the 3-NDFL declaration, you will definitely calculate the amount of deduction that you are entitled to return. Therefore, in the “Amount of tax” we enter the previously calculated amount.
8. Next, you need to indicate for which “billing period” this calculation was made. We write the year for which it is calculated.
9. Further in the 2-NDFL certificate we find “OKTMO Code” , it is set individually for each tax authority.
10. the “budget classification code” , since it is determined by the tax authorities 182101102030011000110 .
11. This type of application consists of 3 pages. Therefore, in the line “Number of pages” we put “ 3 ”.
12. When you have prepared the entire package of required documents, you will know their total number. You must enter it in the line “Number of applications” .
13. As a standard, at the end of each application we put our signature, transcript, and date .

Let's move on to the next page:

1. We indicate your “TIN” again .
2. In the line “ Last name ” we write it in full, and in the lines “ first name”, “patronymic” we write only the initials.
3. After this, we must write the details of our card or bank account, where the tax authorities will have to transfer the funds. If you have a card, you can view its details through your personal account, or request it at any bank branch. You can only indicate your own account. First we write “ bank name” .
4. “Account name” will always be current.
5. Then fill in the order “BIK”, “Correspondent account”, “account number” .
6. In the “Account number” , select the number “1”, it will mean that these are your details as a taxpayer, and not another person.
7. The full name must match those indicated in the account details.
8. Next, we must indicate the document with which you will confirm your identity when submitting documents to the tax authorities. Usually a passport is used for this. If for some reason it is missing, then you can use another document established by Russian legislation. Therefore, in the “Passport data” we rewrite the document details.
9. And in the line “Document type code” we indicate the code corresponding to this document. The passport has code 21 .

After this, we go to the last page, where we enter the full name in the same way as the previous sheet. address here , where, if necessary, correspondence should be sent.

You also need to know that each spouse has the right to receive such a deduction if the property was acquired during marriage. For example, my husband and I filed tax refund documents together to get back the full amount of tax due to us. Although according to documents I am not the owner. To do this, you need to fill out an additional application for the distribution of deductions between spouses. You can see the procedure for completing it here.

Sample application to the tax office

The application for the right to apply a property tax deduction has a specific form recommended for use by the Federal Tax Service of Russia. The form is contained in the letter of this department dated 10/06/2016 No. BS-4-11/ [email protected] Despite the fact that formally the use of a document of a certain form for such a purpose is not mandatory, it is better to submit an application to the Federal Tax Service on the recommended form, since the tax service it was developed with the aim of uniformity in the documentation used.

On our website you will find a sample application for receiving the 1st notice of the right to a property deduction (through the employer), completed on the current form:

A sample application for the return of overpaid personal income tax, submitted with the 3-NDFL declaration, can be downloaded here.

Let's sum it up

Receiving funds from the state has always been accompanied by tedious filling out paperwork. That is why many taxpayers will be glad to know that there are no strict requirements for drawing up an application for a tax deduction from an employer. However, some rules still exist and must be followed.

Use the application writing guide provided above, carefully look at the example in the picture and create your own paper in their likeness. If you have any questions, you can get advice directly from the accounting department at your place of work or from any branch of the tax service.

You can write an application in free form, but you must follow certain standards

Results

The right to apply a property deduction for personal income tax arises when acquiring housing through its purchase or construction. The scope of the deduction includes all actual costs incurred in connection with the emergence of the corresponding object, and interest costs on the loan taken for the purchase (construction).

The deduction becomes applicable after acquiring ownership of the property and completing the investment in it. The Federal Tax Service must be notified of the emergence of the right to it either in the year of its occurrence or upon its completion. In the first case, you can start receiving the deduction at your place of work immediately, in the second, its amount attributable to the past year will be returned by the tax authority.

Since the amount of the deduction usually exceeds the employee's annual income, the tax refund in connection with it is carried out over several years. In this regard, an application for the use of a deduction is submitted several times until it is fully used. To fill out an application, the Federal Tax Service of Russia has developed a recommended form.

Sources:

• tax code
• Order of the Federal Tax Service of Russia dated January 14, 2015 No. ММВ-7-11/ [email protected]

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