Official list of documents for obtaining a tax deduction for mortgage interest from an employer

What documents are needed when returning tax for the purchase of an apartment (or other housing)?

If you receive a property deduction, then you need to confirm your income, your right to receive the deduction, and the fact that you paid for the apartment. It is important to remember that you can get a tax refund for the purchase of an apartment when you already have the right to a refund of this tax. When purchasing an apartment in a new building, such a right arises upon receipt of a housing acceptance certificate. If the apartment was purchased on the secondary market, then the date the right to deduction arose is indicated in the extract from the Unified State Register. Complete list of documents for tax refund when purchasing a home

To prepare all types of declarations you need:

1. Passport; 2. TIN; 3. Bank account number and bank details (in case of tax refund).

When purchasing an apartment:

1. Extract from the Unified State Register or Certificate of Registration of Property Rights; 2. Sales and purchase agreement; 3. Transfer and acceptance certificate; 4. Payment document or Receipt for receipt of money; 5. Certificate of income from place of work Form 2 Personal Income Tax. Additionally, if the housing was purchased on credit (mortgage)

7. Loan agreement (mortgage); 8. Certificate from the bank about interest paid;

During housing construction:

1. Contract for housing construction (contract for shared construction, investment, etc.); 2. Payment document (receipts, payment orders); 3. Documents confirming expenses (checks, sales receipts, contracts, invoices, etc.); 4. Extract from the Unified State Register of Real Estate or Certificate of Registration of Property Rights (if available, if the housing is registered); 5. Transfer and acceptance certificate (if available); 6. Certificate of income from place of work Form 2 Personal Income Tax.

When selling an apartment:

1. Sales and purchase agreement; 2. Payment document or Receipt for receipt of money (if available); 3. Documents for the purchase of housing (if the property has been owned for less than 3 years and the sales price is more than 1,000,000 rubles); 4. Certificate of income from place of work Form 2 Personal Income Tax.

When paying for tuition:

1. Agreement with an educational institution (the agreement must be in the name of the parents if the declaration is submitted by parents); 2. Payment receipts, checks; 3. A copy of the child’s birth certificate (if the parents pay for the education) 4. License (of the educational institution); 5. Certificate of income from place of work Form 2 Personal Income Tax.

When paying for treatment:

1. Agreement with a medical institution (if any); 2. Payment receipts; 3. Certificate of payment for services to be submitted to the tax authorities (approved by order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256); 4. Certificate of income from place of work Form 2 Personal Income Tax.

When paying for medications:

1. Prescription from the attending physician, form No. 107/u; 2. Payment receipts; 3. Certificate of income from place of work Form 2 Personal Income Tax; When selling a car:

1. Documents for the sale of the car (Certificate-invoice, contract, etc.); 2. Documents for the purchase of a car (if owned for less than 3 years and the sales price is more than 250,000 rubles): Agreement for the purchase of a sold car, Receipts and checks for payment, Receipt from the car seller for receipt of payment for the sold car.

When selling securities:

1. Documents for the sale of securities (agreements, payment documents) 2. Documents for the acquisition of securities (agreements, payment documents) 3. Certificate of income from employment Form 2 Personal Income Tax 4. Certificate of income from a tax agent (broker, trustee) Form 2-NDFL); 5. Documents on additional expenses (commissions, exchange fees, depositories, registrars, etc.)

When paying for voluntary health insurance costs

1. Voluntary medical insurance agreement; 2. Insurance policy; 3. Cash receipts and receipts for payment of insurance premium (contribution) form No. A-7.

When paying expenses for voluntary pension insurance

1. Voluntary pension insurance agreement; 2. Documents confirming payment of fees.

Detailed information can be obtained by calling:

+7 (495) 764-04-31

+7 (495) 210-82-31

We will help you fill out your tax return

General information on the benefit

The rules for granting deductions are regulated by Art. No. 220 NK. According to it, the buyer of real estate has the right to return part of the funds spent. Only citizens who pay income tax to the state treasury have the right to apply for the benefit. It is through taxes that the state compensates for people’s expenses.

In practice it looks like this.

Suppose a person receives a monthly salary of 23 thousand rubles. From this amount he pays 13% to the country’s budget, that is, 23,000 × 13% = 2,990 rubles . For the year, he gave the state 2990 × 12 = 35880 rubles . He has the right to return this amount when he buys a home.

Property deduction has a limited limit:

• 13% of the cost of housing, maximum 260 thousand rubles;
• 13% of the interest paid to the bank on the loan, maximum 390 thousand rubles.

Important!

You cannot return more money than paid to the budget for the year.

Let's say the same employee bought an apartment worth 1 million 200 thousand rubles. From this amount he is entitled to a deduction of 1,200,000 × 13% = 156 thousand rubles . Since during the year he gave only 35,880 rubles to the state, this is the amount he can claim. He can receive the rest of the benefit amount in the following reporting periods.

The procedure for obtaining a property tax deduction depends on the chosen method:

1. at the place of work;
2. through the tax authority.

Any of the listed authorities has the right to provide benefits. Whichever one is chosen, a person needs to collect a certain list of documents to receive a tax deduction.

Interesting information: Standard tax deductions in the personal income tax form

What does the list of documents for the 3-NDFL declaration for property deduction look like?

If the payer wants to take advantage of a property deduction, for example, for the costs of purchasing an apartment under an equity participation agreement (hereinafter referred to as the DDU), he lists in the inventory:

• 3-NDFL;

Find out how to fill out the 3-NDFL declaration for property deduction here.

• 2-NDFL;
• DDU;
• Act of Handover;
• payment documents;
• application for distribution of deductions (on joint or common property);
• application for personal income tax refund.

A sample of how to make an inventory of documents for the tax office will help you deal with this issue. Thus, an inventory of property deductions, combined with an application for a deduction, can be downloaded on our website using the link below:

For information on the property deduction and documents to support it, see the publication “Documents for obtaining a property tax deduction.”

For property deductions

A deduction from property is compensation that reduces the fee base that the payer receives for the acquisition or sale of movable and immovable property. To receive these funds, the citizen collects the necessary certificates and attaches the papers to 3-NDFL. What documents are needed to compensate for expenses are written in the register, which certifies the availability of documentation.

When buying an apartment

To receive compensation for the purchase of a home, the property owner fills out the 3-NDFL form and attaches other certificates to the form:

• application for a refund of part of the funds;
• Form 2-NDFL, which is given in the accounting department;
• copies of documentation certifying ownership: purchase and sale contract, transfer and acceptance certificate;
• copies of payment receipts: statements, receipts for transferring money from account to account, sales receipts and other payments;
• a copy of the marriage certificate, if the property is acquired in common ownership;
• bilateral written agreement of the spouses to divide the property deduction in the case of a joint purchase.

Documents for filing 3-NDFL with the tax office are collected in an envelope and delivered to the service.

After selling a home and car

When selling a home, a citizen also has the right to return the money spent. When selling a home, other papers are required:

• form 3-NDFL;
• application for refund of compensation;
• copies of the purchase and sale contract, acceptance certificate or exchange;
• copies of payment receipts: cash receipts, receipt orders, bank statements;
• completed application for permission to receive a deduction.

This list of papers is valid for receiving part of the funds from the sale of a home and car.

Child tax deduction: collecting documents

The child deduction is one of the types of standard tax refund, which is available to citizens living in the Russian Federation who have:

• biological or adopted children;
• wards or under guardianship of minor citizens.

Funds are provided to taxpayers through the employer. The issuance of money lasts until the month of the year in which the income received by the tax payer exceeds 350 thousand Russian rubles.

How to get a tax refund on the support of offspring?

The amount of funds provided is as follows:

• for a child born first or second in the family, the payment will be equal to 1 thousand 400 rubles;
• for subsequent children, it more than doubles and amounts to 3 thousand rubles for each.

In addition, if parents are raising a child with a disability who has not reached the age of majority, they are entitled to 12 thousand rubles, but on the condition that they are of the same blood with the offspring, that is, relatives. Adoptive parents and other citizens who have adopted a child who is not their own by blood into a family receive half as much - 6 thousand rubles. For more details, read our article.

If a healthy or disabled child, after finishing school, enters a university and studies there full-time, without the risk of expulsion, parents will be able to extend the receipt of funds directly until the child is 24 years old.

When spouses have children from previous marriages, the offspring born in the new union becomes the last. For example, mom has a son from her previous marriage, dad has a daughter. The son is the first, the daughter is the second, and the new baby is the third.

Let's look at what documents you need to collect to receive state compensation for children.

Table 5. Step-by-step instructions for collecting documents for a child tax deduction

Please note that the funds provided are not given to citizens in full. The tax base, that is, the citizen’s salary, from which the tax levy is then calculated, is only reduced by their value.

Methods for submitting documents for tax deductions

You can submit documents to the Federal Tax Service in any of the following ways:

• Personal appeal. You must take all original documents and photocopies with you. The inspector will check them and return the originals to the owner. Only the original certificates, declarations and statements will remain with the inspection.
• Through a representative. Then you need to take care in advance about drawing up a power of attorney that allows you to represent your interests. The authorized representative must also take his passport with him.
• By mail, registered mail with an attached inventory. When choosing this option, each photocopy of the document must be certified. To do this, each document is marked with a signature, transcript, date and the phrase “Copy is correct.” The inventory and shipping receipt will serve as confirmation that the package of papers has been sent.
• Through the Internet. To send a package of documentation, you can use the government service portal or your personal account on the Federal Tax Service website. Any of these options requires pre-registration. You will additionally have to go through a confirmation procedure on the government services website.

Interesting information: What is a property tax deduction

Each person has the right to choose at his own discretion the method of submitting documentation to the inspection. The most widely used option is still personal appeal, since all controversial issues can be resolved immediately on the spot.