How to fill out a deduction declaration for previous years

When and for what years can I receive a property deduction?

A property deduction can be obtained for the purchase of real estate, as well as land. To use this right, it is enough to cover any period not exceeding three years in total. You can apply for a property deduction immediately or after several years, but not earlier than at the end of the current tax period.

If desired, the taxpayer may not wait until the end of the year. According to this option, the employer simply stops paying personal income tax on the employee’s wages immediately after purchasing the property.

You can distribute the deduction as follows:

• transfer it to the next tax period without any redistribution;
• by shifting back the tax period.

The extension of deadlines is not infinite, since the taxpayer, for various reasons, may stop working and lose official income.

3-NDFL: deduction for previous years according to the declaration

In the tax return, when registering a property tax deduction, Appendix 7 is drawn up. The corresponding lines are filled in:

• 080 - the amount of expenses incurred for new construction or purchase of real estate (not more than the established maximum - 2,000,000.00 rubles);
• 100 - the amount of tax deductions that were provided in previous reporting periods (based on previously submitted declarations);
• 120 - the amount of deduction provided in the reporting tax period;
• 140 - size of the tax base (income of the reporting period);
• 150 - the same amount as in the previous line;
• 170 - the amount of deduction that carries over to the next reporting period.

When returning personal income tax on interest on targeted loans for the purchase and new construction of real estate, other lines are filled in.

Example of filling.

The taxpayer purchased an apartment for 2,200,000.00 rubles. The salary for the year amounted to 800,000.00 rubles. He did not receive deductions for previous years.

When does the right to a tax deduction arise when purchasing a home?

In order for the right to receive a tax deduction to arise, you must not only purchase real estate, but also draw up documents for the property. If an apartment was purchased in a new building under a shared participation agreement, then an acceptance certificate is required to confirm ownership rights.

When purchasing real estate from another owner, to confirm rights, you should obtain an extract from the Unified State Register of Real Estate.

IMPORTANT!

According to paragraphs. 6 tbsp. 220 of the Tax Code of the Russian Federation, the right to deduction arises only after registration of legal property rights.

Types of tax deductions

Types of tax deductions vary depending on the grounds on which they arise. The main types include:

1. Standard. This is an amount that is returned to certain categories of citizens (Chernobyl liquidators, disabled children), as well as payments for minor children.
2. Social types of tax benefits. They are received after spending on education, health, charity, voluntary pension insurance and life insurance. In the latter case, a deduction is issued if the insurance is for more than 5 years.
3. IIS. Benefits are also provided for individual investment current accounts. These are special accounts that are designed to work with securities.
4. Property deduction. If a citizen has purchased real estate, including with a mortgage, then he is provided with tax benefits. This also applies to the purchase of land, construction, and renovation of an apartment in a new building.

For each type of deduction, there is a limit on the maximum amount by which the tax base is reduced.

You can receive a deduction for training in the following cases:

• for your own studies (the form is not important);
• for the education of children under 24 years of age, but only in full-time education; in addition to a university, it can be a fee-paying school, kindergarten, or any other educational institution;
• Full-time education for a brother or sister (also up to 24 years old).

Documents confirming payment for education must be in the name of the recipient of the payments, otherwise it will not be possible to receive the benefit.

ATTENTION!

If the property is mortgaged, then there is a deduction for the amount spent on mortgage interest, and the limit on this benefit has been increased.

Repeated declaration of 3-personal income tax for property deduction

For example, at the main place of work and part-time from different employers. Since each of them has their own INN, KPP and OKTMO code, for each it is necessary to draw up a separate part of Sheet A based on the corresponding income certificate. Simply put, this is how 3-NDFL is filled out for 2-NDFL in this case: the number of completed parts of Sheet A must correspond to the number of TIN and OKTMO codes of the sources of income of this individual.

For more information, see

This is the amount that you have left over from last year and for which you have not yet received a 13% tax deduction. For example: First year first certificate: So, 1st year. We bought an apartment last year, and this is the first time we have received a deduction for this period. The second year, the second certificate, in the column “Amount transferred from the previous year” we write the following figure: the author of the question chose this answer as the best “Deduction for previous years of the declaration” - this is the tax base from which 13% was returned. This amount is taken from the 3-NDFL declaration, which was submitted last year. (p. 140+ p. 240, Sheet I) “The amount transferred from last year” is the balance for which 13% has yet to be returned. (if you have a notice from the tax office, you can look there, line 260, Sheet I) Example: 1 year: the apartment was purchased last year, and the deduction for this period was received for the first time.

Tax deduction amount

The amount of the benefit is not the money that the taxpayer ultimately receives. This is the maximum number of expenses that will return 13% tax. This means that with a child deduction of 1,400 rubles, the taxpayer will receive 13% of this amount – 182 rubles. The size depends on the type of deduction.

Standard tax deductions

Having children – both your own and adopted ones – allows you to get a tax benefit. The size is quite small, but there are no difficulties with submitting documents. You can receive a deduction if your annual income does not exceed 380 thousand rubles (this figure changes every year).

Deduction amount:

• for the firstborn – 1400 rubles;
• for the next one – 1400 rubles;
• for the third – 3000 rubles;
• for a disabled minor – 12 thousand for parents or adoptive parents, 6000 – for guardians and adoptive parents.

IMPORTANT!

If a parent works for several employers, then he can choose which of them to take benefits from at his own discretion.

Social

For treatment and training, the maximum amount by which the tax base is reduced is 120 thousand rubles. This means that the maximum refund amount is 15,600 rubles. It doesn't matter the total amount of expenses. Everything adds up. That is, if a person spent 100 thousand on training and another 50 thousand on treatment, then the deduction will still be made from the total amount of 120,000.

The exception leaves a list of expensive medical services to which this restriction does not apply. These include:

• surgical treatment of congenital malformations, severe forms of circulatory diseases;
• surgery for severe problems with the respiratory system and vision;
• organ transplantation;
• therapy for systemic connective tissue lesions;
• in vitro fertilization, etc.

With such treatment methods, the amount of deduction is not limited, and the patient can return 13% of the full cost of services provided.

Deductions for investment account holders (IIA)

If a taxpayer has opened an IIS, then one of two types of deduction is available to him: from income that is subject to taxation, or a deduction for a contribution. If you subtract a taxpayer's investment from his income, it will increase the return by 13%. Therefore, this method is the most popular of the two proposed.

Property tax deduction

This is the most popular type of deduction, since it is used by almost everyone who bought real estate, land or is building a house. There are two ways to receive this benefit:

1. Monthly salary increase. This type is issued through the employer and is suitable for those who work in large and reliable organizations. The bottom line is that the accounting department simply will not write off personal income tax on a monthly basis until the taxpayer receives the full amount due to him. The maximum deduction amount is 260 thousand rubles (this is 13% of the value of the property).
2. Receive one amount once a year. This is suitable for taxpayers who are unsure of their employment or do not want to split the amount over months. It is issued through the tax office with the submission of a personal income tax return.

Also, the last option is often used by individual entrepreneurs if they work under the general taxation system.

This also includes the tax deduction for mortgage interest. The limit for a mortgage issued on January 1, 2014 is 390 thousand. If the mortgage was issued earlier, there is no limit.

If a person acquires several real estate properties during his life, then he can receive a deduction for each of them, but in total this is still the same limit of 260 thousand rubles. Even those payers who later sold the apartment receive benefits.

IMPORTANT!

The deduction does not apply if the property was purchased from close relatives (sisters, brothers, children, parents, guardians).

How to find out the remaining tax deduction: instructions

There are several ways to find out the balance of the tax deduction based on the results of the last transaction: personally contacting the tax office, obtaining information from the declaration form for the previous year, and also by using the Internet resource of the Federal Tax Service. Let's take a closer look at each of the options.

If you have independently calculated the balance of the deduction, but want to check it, then the easiest way is to personally appear at the tax office at your place of residence. (click to expand)

The provisions of the legislative act do not contain a clear algorithm for submitting a request to obtain information about the balance of the deduction, therefore the procedure is carried out in a general manner, in accordance with the requirements of a specific Federal Tax Service body. In all cases, the required document is a passport. Your personal presence is also required. Additionally, Federal Tax Service employees may request that you fill out an application to receive deduction data. The response period is set individually in each fiscal service authority and, as a rule, is 14 calendar days (2 weeks), but should not exceed 30 days.

Method No. 2. Obtaining information from the declaration.

Method number 3. Using the electronic resource of the Federal Tax Service.

Recently, the electronic method of submitting documents for deductions has become increasingly popular. This is not surprising, because this method has obvious advantages:

• in order to send documents, you will only need a few minutes;
• You don’t need to visit the tax office to apply for a deduction;
• immediately when filling out the forms, the system will indicate errors that you can immediately correct;
• You can apply for a deduction at any time convenient for you.

In order to obtain information about the deduction balance via the Internet, follow the following algorithm:

Step 3. Obtain information about the deduction balance.

The Tax Code provides for the right of citizens to receive a deduction when applying for a mortgage loan. In addition to the main amount of compensation (in general, up to 260 thousand rubles), you can return personal income tax calculated from the amount of accrued interest. However, as in the situation with deductions for housing purchased with one’s own savings, processing a mortgage return has its own nuances.

• if you took out a mortgage before 01/01/14, then you can return the tax on the entire amount of accrued interest (the tax deduction is equal to 100% of the interest amount);
• if the loan was received after 01/01/14, then the amount of interest deduction for you is limited to 3 million rubles, that is, you can compensate a maximum of 390 thousand rubles.

Please note that when determining the amount of the deduction, the decisive factor is the date of registration of ownership and the fact of receipt of the apartment according to the transfer and acceptance certificate. If, according to an extract from Rosreestr, you received ownership of the apartment before 01/01/14, then the amount of deduction for you is unlimited.

Who can issue a refund?

Any citizen who independently pays income tax or has an employer and an official salary as a tax agent has the right to a refund of paid taxes.

There are groups of persons who cannot claim the deduction:

• those who have already enjoyed this right before;
• non-tax residents of the Russian Federation;
• if the living space was purchased at the expense of the state or the employer;
• students, pensioners and groups of people without official income receiving various benefits.

IMPORTANT!

If parents bought an apartment for a minor child, then they can take advantage of the deduction for him.

List of documents

There is a standard list of documents that must be provided to receive a tax benefit:

1. Identity card – passport.
2. A certificate confirming payment of income tax for the previous year in form 2-NDFL.
3. Income tax return. It is compiled by the taxpayer independently for a specific year and is provided on a special form. You can submit it through the State Services website or on the tax office website in your Personal Account.
4. A personal statement, which is drawn up in free form (using a sample) and records the taxpayer’s desire to receive an appropriate refund.
5. Documents confirming the right to this benefit.

Documents that confirm the right to receive a deduction depend on the type of deduction. It can be:

1. Papers confirming the purchase of real estate, as well as the registration of ownership rights to it.
2. Agreement with an educational institution and its license.
3. To deduct for treatment – ​​an agreement with a medical institution and its license certified by a notary. All this is issued on the basis of the receipts that the patient has. If there are no receipts, the clinic will not provide supporting documents regarding payment for treatment.
4. To receive a deduction for children, you will need a birth certificate. If the child is a student, a certificate stating that he is a full-time student. Certificate of marriage, if the parents registered it. For a child with a disability - an appropriate medical report.

For parents who are raising a child alone - additional papers confirming their single status. For adoptive parents – a resolution of the guardianship authorities or a foster family agreement.

3-NDFL: amount transferred from the previous year

A deduction that was not received in full in the previous year is transferred to the next reporting period.

Let's look at our example.

Ivanov I.A. purchased an apartment in 2021. His annual income in the same year was 300,000.00 rubles. He filed a deduction in 2018 by filling out the 3-NDFL declaration.

The maximum amount of deduction provided is 2,000,000.00 rubles.

He applied for a deduction based on his annual income (RUB 300,000.00). We calculate the remaining tax deduction amount:

2000000 - 300000 = 1700000.00 rubles.

This amount will be a deduction that carries over from the previous year.

How many times can you

As for the property deduction when purchasing real estate, the number of times is limited depending on the year the property was purchased.

If an apartment or house was purchased before 2014, then the application can only be made once in a lifetime, regardless of the amount of the deduction. For properties purchased after the specified date, you can apply multiple times within the established limit. This means that until the taxpayer reaches a deduction of 260 thousand rubles, he has the right to apply for a benefit for each apartment purchased.

IMPORTANT!

Once the amount is exhausted, the taxpayer loses the right to deduction for subsequent real estate purchases.

Sum

The real estate limit for receiving a refund is 260 thousand rubles. This is 13% of the purchase amount of 2 million rubles. This means that for a house purchased for 4 million rubles, no more than the legal limit will still be paid.

If the property was purchased for a lesser amount, then the taxpayer remains entitled to a refund. For example, from an apartment purchased for 1.5 million rubles, the return will be 195 thousand rubles. When purchasing a second apartment, you can apply for a refund of another 65 thousand (if this is no more than 13% of the cost).