Date of registration of ownership of the apartment in 3 personal income tax


Declaration 3-NDFL 2021 for 2021

In addition to the above changes, the composition of some sheets that reflect calculations of income and tax deductions also looks new. For example, the calculation of standard, social and investment deductions will need to be reflected in one application (No. 5).

Initially, the format of the certificate that was in force until today was approved by order of the Federal Tax Service dated No. / [email protected] From 2021, a new form 3-NDFL is being introduced. The amended sample declaration was approved by the Federal Tax Service by order dated October 3, 2020 No. ММВ-7-11/ [email protected] This is a document recording the income and expenses of individuals for the reporting year. The declaration must be filled out by hand or on a computer. In the latter case, you can use existing sample forms or the “Declaration for 2020” program.

Filling out the 3-NDFL tax return for IIS

Filling out the 3-NDFL declaration for investment deduction for 2021 is relevant for citizens trying their financial means in the field of investments and brokers. To popularize such activities, legislators propose a refund of income tax paid at the place of work - up to 52,000 rubles per year. How to fill out a declaration to receive this money?

Example and sample of filling out the 3-NDFL declaration for deduction under IIS

  • send a package of documentation by mail - with mandatory notarization of all copies and an inventory of the attachments;
  • send documents via an electronic communication channel - for this you need to register in the “Taxpayer Personal Account” service and have an electronic signature.
  1. filling out form 3-NDFL and collecting documents confirming the right to receive a deduction;
  2. contacting the tax authority;
  3. verification of the application by the tax authority;
  4. provision of a property tax deduction or refusal to provide it.

Procedure for filling out 3-NDFL

in line 150 - the total amount of expenses for new construction or acquisition of real estate object (objects), accepted for the purposes of property tax deduction for the reporting tax period on the basis of the Declaration. This amount should not exceed the size of the tax base calculated in line 140 of Appendix 7;

If part of the property tax deduction provided for in Article 220 of the Code was provided to the taxpayer in previous tax periods, the value of line 170 of Appendix 7 is determined as the difference between the sum of the values ​​of lines 080 of Appendix 7 and the sum of the values ​​of lines 100, 120 and 150 of Appendix 7.

How to indicate the type of common shared ownership in 3-NDFL

  • 01 - this code must be indicated if the application is submitted directly by the owner of the purchased residential premises;
  • 02 - value is entered if the declaration is provided by the owner’s spouse;
  • 03 - numbers for parents of a minor owner;
  • 13 - if the taxpayer purchased an apartment in common shared ownership for himself and his minor child;
  • 23 - if the taxpayer acquired real estate in the shared ownership of a spouse and a minor child.

We recommend reading: Queue for a young family in

Date of registration of ownership of the apartment in 3 personal income tax

** * When selling real estate, ownership of which was obtained after 01/01/2020, the sale price will be compared with the cadastral value of the property as of January 1 of the year in which the re-registration of ownership takes place.

Here you need to be extremely careful to avoid any mistakes or oversights. Let’s say right away that the tax deduction is issued exclusively for an amount of no more than two million rubles. In fact, you will need to make all calculations based on this amount (if the amount of your purchase exceeds two million rubles). That is, the maximum tax deduction is 260 thousand.

Registration of corporate real estate

Corporate consumer relations are regulated by the Civil Code of the Russian Federation and have their own subtleties. The main nuance is that ownership of a specific object in a corporate economy can arise in one of the cases:

  • upon full payment of the entire share contribution;
  • at the time of signing the corresponding act on the transfer of land/housing.

Only after one of the conditions is met will there be a need to re-register the real estate in your name.

The same specificity is observed in contracts for participation in shared construction. Moreover, in this case, the moment of emergence of legal relations for the construction project corresponds to the day of registration of the legal aspect with government bodies.

Fill out the 3rd personal income tax declaration for 2021 online for free

Due to the fact that 04/30/2020 is a day off due to the transfer from Saturday 04/28/2020, 05/01/2020 is the Spring and Labor Day, and 05/02/2020 is also a day off due to the transfer of the day off from Sunday 01/07/2020 (Art. 112 of the Labor Code of the Russian Federation, Government Decree No. 1250 dated October 14, 2020), you can submit the 3-NDFL declaration for 2020 on May 3, 2020.

Tax return form 3 Personal income tax, the new form in 2021, contains about two dozen sheets, but this does not mean that they all need to be filled out. According to the instructions, only those sheets are filled out that are necessary to achieve the goal (receiving a deduction, calculating the tax to be paid). If the taxpayer, for example, has set himself the goal of receiving a deduction for treatment, then he does not need to fill out the Appendix, which indicates the cost of the real estate being sold.

This is interesting: On the basis of which article the personal income tax refund for education is made

Brief reminder about IIS

1 IIS is a regular brokerage account where you can buy and sell securities listed on the stock exchange:

  • Shares (domestic and foreign);
  • Bonds (corporate, OFZ, Eurobonds);

It is also possible to purchase currency and ETF funds. You can open a mutual fund (with trust management), but it is better to just buy bonds than to give money to someone else for management.

2 One of the main conditions for receiving a deduction under IIS is the period of existence of the account. It must last at least 3 years from the date of opening. You can top it up later. All that matters is the opening date.

If for some reason it is closed before 3 years, then the previously received tax benefits will have to be returned back with the payment of penalties (subclause 4, clause 3, article 219.1 of the Tax Code of the Russian Federation, subclause 1, clause 4, article 219.1 of the Tax Code of the Russian Federation). If no deductions were received, then there will be no fines.

You cannot withdraw money from an IIS (even partially) throughout its entire validity period. You can only close the account completely after 3 years and not lose the tax bonuses received earlier.

3 A deduction for the contribution for the previous year can be received within 3 years. For example, if it is now July 2021, and the IIS was replenished in 2018, then you can file a 3-NDFL tax return right now for a refund using the instructions described below.

If you topped up your account in 2015, then you could send a 3-NDFL tax return in 2021, 2021, 2021. Later it is no longer possible. The tax benefit for 2015 is lost.

There is also a second type B (for income). It allows you to remove income tax on this account. The deduction can be received at the time of closing the IIS.

4 The maximum deduction for the contribution is 400,000 rubles per year. 13% of this amount is 52,000 rubles. This type of deduction is A (for contribution).

Each investor can choose only one type and it will not be possible to change it in the future.

When opening an IIS, the type of deduction is not indicated.

5 There must be official income on which income tax is paid. Otherwise, there will be no reason to make a Type A return.

6 IIS can only be active one. And it doesn’t matter which broker you open it with. If desired, it can be transferred to another stock broker.

You can read more about the individual investment account in the article:

  • IIS - pros and cons;
  • IIS - answers to questions;

When is the best time to file a return for income tax refund on the purchase of an apartment?

By establishing this restriction, the tax authorities created an unclear situation - to the question of when it is necessary to submit a declaration for the return of compensation, the answer seems clear, on April 30. But this applies to people who need to declare income. If we are talking about an income tax refund from the purchase of an apartment, then you can submit the document on any day of the year. When purchasing residential space in January 2020, you are allowed to claim the right to property benefits throughout the entire 2020 year.

Thus, if the period for receiving a tax deduction has arrived, a person has used it within the limits of previously existing restrictions (130 thousand rubles), then after a couple of years he cannot receive an additional amount, because he has already used his right.

How to fill out 3-NDFL correctly

On the title page, indicate the total number of completed pages and the number of attachments - supporting documents or their copies. In the lower left part of the first page, the taxpayer (number 1) or his representative (number 2) signs the document and indicates the date of signing. The representative must attach a copy of the document confirming his authority to the declaration.

When filling out the declaration, no mistakes or corrections should be made; only black or blue ink is used. If 3-NDFL is filled out on a computer, then the numerical values ​​are aligned to the right. You should print in Courier New font with a size set from 16 to 18. If you do not have one page of a section or sheet of 3-NDFL to reflect all the information, use the required number of additional pages of the same section or sheet.

Date of registration of ownership of the apartment in 3 personal income tax

To obtain a tax deduction, you need: either a registration certificate and a purchase and sale agreement, or an acceptance certificate and a share participation agreement. In addition, the taxpayer must have taxable income at a rate of 13%.

In paragraph 1 of Sheet L, in accordance with subparagraph 2 of paragraph 1 of Article 220 of the Code, information is indicated on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them (hereinafter also referred to as the object), for which the property is calculated tax deduction, and documented expenses incurred by the taxpayer for this object:

Declaration 3 personal income tax for 2021

In the current declaration form 3-NDFL (approved by order of the Federal Tax Service dated December 24, 2014 No. MMV-7-11/671, as amended by order dated October 25, 2020 No. MMV-7-11/822), codes for types of income in 2021 are found on two sheets - A and B. Since income can be received by a person, both from sources in Russia and from foreign ones.

This is interesting: Is it possible to register a car in the name of a relative so as not to be taken away by the bailiffs?

If you have difficulties filling out and submitting the 3-NDFL declaration, you can use the services of organizations that carry out activities such as transferring information to the Federal Tax Service. Employees will answer any questions that arise, draw up documents themselves, and hand them over in the presence of a power of attorney.

How to correctly fill out the 3-NDFL declaration for the purchase of an apartment?

A property deduction can be obtained by submitting a declaration in Form 3-NDFL, supporting documents and an application to the tax authority.

To receive a deduction, you must fill out the following in your declaration:

  • title page and sections 1, 2 (general information about the taxpayer, total personal income tax amounts payable or refundable, tax base);
  • Appendix 1 - reflecting information on income taxed at a rate of 13%;
  • Appendix 7 - calculation of the deduction amount that is presented when purchasing a home.

The form and procedure for filling out 3-NDFL are approved by Order of the Federal Tax Service of Russia dated 10/07/2019 No. ММВ-7-11/ [email protected] :

  • ;
  • .

We recommend that you start filling out the declaration with the appendices, then fill out the sections and finish with the title page.

Let's look at filling out the declaration step by step using the following example:

In 2021, a citizen became the owner of an apartment worth 2,450,000 rubles, having purchased it from his own funds. Income for 2021, reflected in the certificate received from the employer, amounted to 450,000 rubles. Withheld personal income tax - 58,500 rubles.

Fill out Appendix 1

The lines reflecting the following information are sequentially filled in:

  • 010 – personal income tax rate (13%);
  • 020 – code 07 is entered if personal income tax is withheld from income received from the employer under an employment contract (other commonly used codes are 08 – employer’s salary in kind without tax withholding, 09 – dividends, 10 – other income);
  • information about the organization paying the income is indicated in lines 030-060 (there may be several sources of income; for this purpose, the declaration provides several such fields);
  • 070 – the total amount of income received from the employer for the year;
  • 080 – the amount of personal income tax withheld from the taxpayer’s income by the employer.

All specified information must be confirmed by a 2-NDFL certificate from the place of work.

Fill out Appendix 7

The sheet is filled out in accordance with the documents confirming the purchase of the apartment and registration with the state.

clause 1.1 – residential property code (for an apartment - 2, for a room - 3);

pp. 1.2 – the taxpayer who owns the apartment enters code 01 (the owner’s spouse – 02, the parent of the child in whose name ownership is registered – 03);

pp. 1.3 contains information about housing for which a property deduction is issued:

  • 030 - remains blank when purchasing an apartment;
  • 031 – coded in accordance with the presence of a cadastral number (1), conditional (2) or inventory (3); if there is no number, it is set (4);
  • 032 – the number is filled in in accordance with the selected parameter of line 031;
  • 033 – locality where the specified apartment is located (if lines 031 and 032 are completed, it is permissible not to fill in);

pp. 1.4 - date of the transfer deed for the apartment;

pp. 1.5 - date of state registration of property rights in Rosreestr;

pp. 1.7 - an indication of the size of the share in the property (if the property is individual, the field remains empty);

paragraph 1.8 - cost of housing, i.e. expenses for its acquisition, not exceeding 2 million rubles. (in our example, we purchased an apartment for 2,450 rubles, which means we only fill 2 million rubles);

pp. 2.1, 2.2 - remains empty for those who have not previously used the deduction;

pp. 2.3, 2.4 - filled out only by those taxpayers for whom the deduction was made during 2021 from the employer;

pp. 2.5 - the difference between income taxable with personal income tax (line 070 of Appendix 1) and the deductions specified in clauses 2.3 and 2.4 is calculated. If there are none, the entire amount equal to line 070 is shown;

pp. 2.6 - the amount of expenses associated with the purchase of an apartment and accepted as a deduction for 2019, but not more than the value of paragraphs. 2.5;

pp. 2.8 - the difference between clause 1.8 and the sum of the values ​​​​according to clauses 2.3 and 2.6, as the balance of the deduction from the purchase of housing, carried over to the next period (we indicate 1,550,000 as the difference between 2,000,000 and 450,000);

If mortgage funds were used for the purchase, the interest deduction for which would be returned on the return, you would need to fill out:

pp. 1.9 - interest actually paid (but not more than 3 million rubles);

pp. 2.7 - when returning tax on mortgage interest paid in 2019, their amount is entered, not exceeding the difference between points. 2.6 and 2.5;

pp. 2.9 - clause 1.9 minus the sum of the values ​​​​in clauses 2.4 and 2.7 - the balance of the deduction from interest paid to the bank, carried over to the next period.

Filling out Section 2

The calculated personal income tax amounts are filled in line by line:

  • 001 — tax rate (13%);
  • 002 - type of income (code 3);
  • 010, 030 - total income for 2021 (equal to line 070 of Appendix 1);
  • 040 - the amount of property deduction in accordance with the sum of the values ​​​​according to paragraphs. 2.3, 2.4, 2.6, 2.7 Appendix 7);
  • 060 - the difference between lines 030 and 040 - tax base. If the value is equal to or less than zero, “0” is set;
  • 070 - if line 060 has a non-zero value, 13% of it is found and the amount payable to the budget is calculated, otherwise “0” is set;
  • 080 — the value is transferred from line 080 Appendix 1;
  • 160 - the amount to be returned is calculated by subtracting the value of line 070 and line 080. If the result is zero, a zero is entered.

Filling out Section 1

Final section with tax amounts due for payment or refund.

  • 010 — return is coded as 2;
  • 020 - budget classification code (BCC) for return - 18210102010011000110;
  • 030 - OKTMO from certificate 2-NDFL issued by the employer;
  • 040 - set to zero;
  • 050 - the value of line 160 of Section 2 is transferred, which is subject to return from the budget.

Filling out the Title Page

Contains information about the taxpayer, including his full name, date and place of birth, passport details, contact telephone number, as well as:

  • adjustment number (if the declaration is submitted for the first time for 2021, put “0—“);
  • tax period - 34 (year);
  • the code of the tax authority where 3-NDFL will be submitted can be found here;
  • country code, for Russia - 643;
  • The tax payer category is coded as 760;
  • the identity document is coded in accordance with the classifier approved by the Filling Out Procedure (passport of a citizen of the Russian Federation - code 21);
  • taxpayer status – 1;
  • number of pages, including the declaration itself and all attachments to it (copies of supporting papers).

Each sheet of the declaration contains the taxpayer’s TIN, the date the document was filled out, and a personal signature.

Program for filling out the 3-NDFL declaration for 2021

This section contains two screens, switching between which is done using the buttons. Select the screens one by one and enter the required information. In this case, page 2 of the declaration will be filled out.

This list is intended for entering income by type of payment source. We add information about monthly income for the calendar year, for which you need to click on the + to the left of the words “ Month, income .”. To delete erroneously entered data, you must use " - ". In the drop-down menu, you must fill in the fields (information must be taken from the 2-NDFL certificate).

Step-by-step guide for drawing up a 3-personal income tax return for deducting the IIS contribution (52 thousand rubles)

Step 1. Register your personal account in nalog.ru

First of all, create a personal account at the tax office. To do this, go to any nearest NSF branch with your passport and TIN. This will only take a couple of minutes. It is done once. You will be given a username and password.

You get many amenities. Your personal account significantly simplifies the work with filling out declarations and monitoring the progress of its verification.

Step 2. Collecting documents

When submitting a declaration, you will need to attach scans in pdf or jpg format of the following documents:

  • Certificate 2-NDFL from the employer or other tax agent confirming payment of taxes for the previous year;
  • Certificate of account opening (take from the broker);
  • Agreement for brokerage services or trust management of securities (take from a broker);
  • Payment document confirming the transfer of the amount to the IIS (take from the organization through which the transfer was made);
  • Tax return 3-NDFL (fill in step 3);

Step 3. Formation of the 3-NDFL declaration

I recommend downloading the official program for this from the tax website: https://www.nalog.ru/rn77/program/5961249/. Through it we will fill out the 3-NDFL declaration on our computer.

The program is called "Declaration". Download the program and install it. Open the program:

Fill out the first page. Select your tax office number

Fill in your information:

Fill in information about income received in the Russian Federation. To do this, you need to add the organization where you received the profit and rewrite your 2-NDFL declaration monthly:

Next, go to the “Deductions” tab. Here, in the horizontal menu, select “Investment and losses on the Central Bank”. Fill out the column “Amount of deduction provided for in paragraph 2. clause 1. Article 219.1 of the Tax Code of the Russian Federation":

You can check the accuracy of the declaration by clicking in the horizontal top menu “Declaration” - “Check”:

The “Declaration verification completed successfully” window should appear:

Next, click “Declaration” - “Export to XML”. Save this file. This will be your 3-NDFL declaration ready to send.

Step 4. Upload documents on the tax website

Open the “life situations” tab:

Select “submit 3-NDFL declaration”:

Indicate that the declaration was filled out in the program:

Select the year and upload your xml file:

Next, in a new window, you need to attach all the previously collected documents: 2-NDFL, certificate of opening an individual investment account, certificate from a broker, document on replenishment. Sending.

If you are submitting a declaration for the first time, you will need to create an EDS (electronic digital signature). A separate password is set for it.

Step 5. Check if the documents have been accepted

After three days, go to your personal tax account and make sure that all documents have been accepted. This can be seen in the list of messages.

Step 6. Wait for the results of the desk audit

After submitting the declaration, it will take about 3 months for a desk audit. After verification, a corresponding notification will be sent.

A link to “Information on the progress of desk tax audits and refund decisions” will appear in the list of messages:

Is it possible to submit a 3-NDFL declaration through State Services

  • Individual entrepreneurs and those engaged in private practice (notaries, lawyers, etc.);
  • those who received income under civil contracts (hire, rent, etc.);
  • those who sold property that belonged to them by right of ownership;
  • who are Russian citizens and have received income in another state;
  • who received winnings from risk-based games (lotteries).

Authorized users can use the EPGU to send information to the Federal Tax Service. The declaration can be completed online and submitted to the tax office after signing with an electronic signature.

Subtleties of the register of documents for 3-NDFL

  • 2-NDFL;
  • 3-NDFL;
  • agreement on the provision of medical services;
  • documents confirming payment for medical services;
  • documents confirming the presence of family ties (if the deduction is obtained for close relatives);
  • certificate of registration of marital relations (if the deduction is obtained for the wife or husband);
  • application for the return of the specified amount of funds.

At the beginning of the document, information about the person filling it out must be indicated, that is, TIN, full name, as well as the year for which this document is drawn up, while at the end of the document the date of its execution and signature are indicated.

3-NDFL declaration

According to the law, you can submit a declaration to the tax authority for another person only with a notarized power of attorney. It does not matter who this person is to you - a spouse, a parent or a third party. The only exception to this rule is if you are the person's legal representative (for example, a guardian or parent of a minor child).

This is interesting: State duty for donating an apartment to a relative 2020

If you have received any income that is subject to declaration (for example, you sold an apartment, garage, cottage or car), then by April 30 of the next year you are required to submit 3-NDFL to the tax authority, and by July 15 - to pay the tax calculated in the declaration on income. The natural question is, what will happen if you did not submit 3-NDFL on time or did not pay the tax.

Obtaining a deduction using the 3-NDFL declaration

As mentioned above, the required form is used to obtain a partial refund of personal income tax, which was previously paid to the state treasury by the payer claiming compensation.

How to receive government compensation using the required declaration

You can get a deduction for:

  • purchasing and carrying out finishing works in new housing;
  • individual construction of a residential building;
  • carrying out repairs in the purchased premises;
  • expenses incurred on education for yourself or family members;
  • for expensive treatment;
  • for the maintenance of healthy and disabled children, etc.

Download the program declaration 3 personal income tax for 2021 for free website IRS

4 OKTMO code. If you do not know the OKTMO code of your municipality, follow the following link “OKTMO Code”. In the page that opens, select the name of your region and enter the name of your municipality. After this you will find out the OKTMO code.

Many individuals - income tax payers have recently been actively mastering computer technologies. And the Russian tax department understands this, so it invites everyone to download the program for 3-NDFL for 2020 for free in 2021. Of course, in the new version – taking into account all the changes.

Registration of an apartment for sale and purchase

The date of registration of ownership of an apartment under a purchase and sale agreement in 3-NDFL is possible the next day after the documented settlement transaction for the transaction. Thus, you can submit documents for re-registration of property the next day after receiving a bank statement confirming the payment.

In 2021, the package of documents and the mechanism for re-registration of property will not change; you will need:

  • documents identifying the identities of both parties to the relationship;

  • personal data of a third party documenting the fact of transfer of property (notary);

  • contract/wills;

  • a payment document confirming the payment of obligations (accordingly, it is not required for a gift agreement);
  • receipt of payment of state duty for the provision of administrative services class=”aligncenter” width=”600″ height=”461″[/img]

Despite the presence of a fairly clear algorithm of actions prescribed in the Civil Code of the Russian Federation, it would not be amiss to find out all the related details from the notary involved in your transaction.

Inventory for the 3-NDFL declaration: register of documents

The register is used to control submitted papers. For example, when filing 3-NDFL in person, a tax specialist can check all documents submitted to the tax office for compliance with the list. This will also help avoid the loss of documents when sending them via postal parcel - postal workers will be able to check the list and, if any of the documents are lost, will respond personally.

To ensure that no precedents or disputes arise in a tax organization, the paperwork for the declarant to generate 3-NDFL must be described in the letter (register) attached to it. This process can be carried out in free form, but it is necessary to indicate at what position the form is submitted, and the period for which the profit report is provided, the name of the tax organization and information about the applicant-applicant himself.

Declaration 3 personal income tax 2021: correct filling, delivery, sample

Declaration 3 of personal income tax 2020 can be filled out by all citizens of the Russian Federation who have any income. Foreign individuals who have their own business activities in Russia should also prepare a declaration. The personal income tax return must indicate property tax.

In order to return funds for study or treatment of a disease, you need to present a number of documents, including declaration 3 personal income tax 2020 , and each of them must have a special stamp. All documents provided must serve as proof that tuition fees have been paid (money is returned only in case of paid tuition).

10 Jun 2021 lawurist7 312

Share this post

    Related Posts
  • Liquidators of the Chernobyl accident Benefits for Transport Tax
  • Is a Receipt for Full Payment for an Apartment Suitable for a Tax Deduction?
  • In Kazakhstan What Time Do Women Retire?
  • Who Assigns Child Benefits to Poor Families FSS or Pension

Filling out the 3-NDFL declaration online

Important! You must gain access to your personal account in advance; to do this, you will still have to go to the tax office once. Have your passport with you.

We go to the tax website (nalog.ru) and look for a link to enter the personal account of an individual (see picture).

After you are in your personal account, you need to find the menu item called “life situations” and go to it.

Before moving on, I recommend studying all the links so that you have an idea of ​​where to look for what.

Receiving an electronic signature

Next you will see various options.

First, follow arrow No. 2 and get an electronic digital signature. You will need it to submit your declaration online.

Next, several options for obtaining an electronic digital signature will be offered.

Choose the option “The electronic signature key is stored in a secure system of the Federal Tax Service of Russia” - it is more convenient.

To generate a key, you will need to come up with a password. Be sure to remember it; you will need it in the future when using an electronic signature.

A situation may arise when an electronic signature is not generated for several days.

The solution options are as follows:

  1. Wait a couple of days, then cancel and try again. It all took me about a week, then I wrote to tech support. When I sent my wife’s declaration, the same problem arose, but after a couple of days it resolved itself.
  2. Write a request to technical support. To do this, again go to the “Life Situations” section in your personal account, where you will find the “Other Situations” section. And then fill out everything in detail.

As a result, you should see a message like the image below.

After this, you can begin filling out personal income tax declaration 3 to receive a property deduction for the purchase of an apartment.

Filling out the declaration step by step

Again, go to the menu item called “life situations” and select “submit a 3NDFL declaration” (see arrow No. 3 in the figure below).

Next, choose the method of submitting the declaration - fill it out online (see arrow No. 1 in the figure below). The option of filling it out using the program will be discussed below; it is less convenient.

Next, fill out everything step by step.

Check the necessary boxes and select the year for which you are submitting a declaration, but not earlier than the last 3.

For example, if you bought an apartment in 2014, then you can submit a declaration in 2019 only for 2021, 2021, 2021, but 2015 is no longer taken into account.

In the next paragraph, indicate your sources of income. Those from whose income 13% of personal income tax were transferred to the state are entitled to receive a property deduction.

For example, individual entrepreneurs on the simplified “6% income ” system will not be able to receive a deduction, just like those who work in menial jobs.

Go further, you will be presented with a list of deductions that you can receive, select the item “property tax deduction” .

For example , a deduction for the purchase of an apartment is given once in a lifetime, but social deductions can be received every year.

Proceed further and fill out information about your income.

Now filling out a declaration is convenient because the tax office has data on your official income from your employer and you do not need to receive a 2-NDFL certificate.

Just click the “fill out from help” .

In the next paragraph, fill in the information about the property.

You can also enter information on construction costs and interest paid on the mortgage in order to receive a deduction for them, but only if you have already received the principal.

Attach supporting documents by clicking on the link (indicated by the red arrow in the picture below). P

  • Contract of sale.
  • Documents confirming receipt of money by the seller: checks, receipts, etc.

If you don’t send it right away , then later you will be sent a notification from the tax office about the need to provide them. So don't waste time and attach it right away.

Note:

  • Document format: jpg, tiff, png, pdf.
  • The maximum size of one file is 10 MB.
  • The maximum size of all files is 20 MB.

Check again that the preliminary calculation is correct.

  • In the picture below, arrow No. 1 shows the line with your total income.
  • Arrow No. 2 shows the lines where the amount that will be returned to you is indicated.

You can also download and view the generated declaration. Add documents for the tax office - arrow No. 1 in the figure below).

If everything has been checked, then you can send the documents and the 3-NDFL declaration to the tax office.

Arrow No. 2 shows the field in which you need to enter a password for an electronic signature (you created it earlier, if you haven’t done this, then return to the very beginning of the article).

Click confirm and send.

If everything was done correctly and there were no failures, you will see a message as in the figure below. Now all we have to do is wait for the desk audit to be completed.

You can follow the progress of this check in the “Messages” section.

How to get a property deduction to your account/card

Soon, after you have sent the declaration, you will be able to fill out an application in your personal account to transfer the deduction to your account.

Go to this section and click the “dispose” . Enter your account details in the appropriate fields (cards also have details), you can find them out either by contacting the bank, or by going to the Internet bank and searching in the menus.

May be useful: Review of my debit card after 5 years of use.

Next, click “Confirm” and send an application for the return of the property deduction to your account/card. A message will appear as in the picture below, which means everything was done correctly.

The statement itself can be viewed in the “messages” section by going to the corresponding notification.

The money will arrive in your account within a maximum of 4 months.

  • A desk audit lasts a maximum of 3 months, sometimes they check faster.
  • Another 1 month is allotted for the money to be credited.

As you can see, there is nothing complicated . Minimum certificates and documents are required. Everything is done without leaving home within an hour, if there are no interference from the work of your personal account.

Rating
( 1 rating, average 5 out of 5 )
Did you like the article? Share with friends:
For any suggestions regarding the site: [email protected]
Для любых предложений по сайту: [email protected]