How can a pensioner fill out the 3-NDFL declaration?

The process of filling out 3-NDFL for 2021 when purchasing an apartment

There are many different nuances that depend on the social status of the buyer and seller.
For example, it matters who buys housing and from whom. After all, a property-type deduction will not be available if you purchase a home from a close relative. It is quite natural that not everyone will be able to receive a deduction. After all, the state cannot give dividends to just anyone. Therefore, there are certain conditions to determine whether a person can receive a deduction.

Filling out the 3-NDFL declaration when selling an apartment for 2021 - a sample of the new form, instructions

Regardless of the right to a benefit, the seller of an apartment who has owned it for less than a minimum number of years must declare his income to the Federal Tax Service and claim the right to a property benefit. For these purposes, an individual fills out a tax return 3-NDFL, to which a package of documents is attached.

Title;
Section 1 – total amount of personal income tax payable;
Section 2 – calculation of the tax base and tax;
Appendix 1 and calculations thereto – income from the sale of housing is shown;
Appendix 6 – calculation of property deduction from the sale.

Can a pensioner return funds for treatment of children or parents?

The legislator gives the opportunity to apply for a deduction to persons who are closely related to the pensioner. This applies to a situation where the money is intended for the treatment of a beneficiary. The main requirement is the availability of documentation confirming that the relative bought the medicines and is a tax payer.

For example, when a working daughter buys drugs to treat her father. The woman will be able to receive a refund for the time when the receipt for payment is issued.

Thus, the process of granting benefits is of a standard type. A non-working pensioner has the right to a deduction.

Sample of filling out 3NDFL for a pensioner for 3 years

Property tax deductions Amounts of personal income tax tax rates Examples of calculating personal income tax when receiving a tax deduction in case of purchase of an apartment by pensioners To correctly fill out the tax return in form 3-NDFL, I suggest you familiarize yourself with the most common cases of calculating personal income tax (income tax) when receiving a property tax deduction in the case purchasing housing (apartments, rooms, houses, etc.). It should be borne in mind that each case is individual and it is better for you to seek the advice of a specialist both to calculate the amount of personal income tax and to correctly fill out the 3-NDFL tax return. Example: A taxpayer in 2021, having taken a loan, purchased a residential building and based on income for 2021, based on the 3-NDFL declaration submitted to the tax office, he has the right to receive a property tax deduction. In December 2021 You can find out the OKTMO on the Federal Tax Service website 040 Not filled out when applying for NV 050 Indicate the amount of NV to be returned for this D Section 2 Lines What is indicated Comment 010 Amount of income received for the year, excluding personal income tax (!) In our case , Stepanov received 504,000 rubles for 2021. 020 To be filled in if there were incomes that are not subject to taxation In our case, there were no such incomes 030 This line indicates the amount of income subject to income tax. In our example, all of Stepanov’s income is subject to personal income tax 040 The amount of tax NVs that a citizen is entitled to claim The value of this lines = line 2.8 of Sheet D1 050-051 Not to be filled in 051-052 When applying for personal income tax by an individual, not to be filled out 060-070 Since there is no tax payable, the value “0” is indicated or a dash is placed 080 The amount of personal income tax paid to the budget B is indicated In our case, Stepanov’s employer paid 65,520 rubles to the budget. It is possible to establish a number of important aspects that pensioners should take into account when completing and submitting the 3-NDFL declaration, including:

We recommend reading: How much does it cost to rent municipal housing in Moscow 2021

Special rights of pensioners The tenth paragraph of article number 220 of the tax legislation states that 3-NDFL deductions for the purchase of real estate can be calculated taking into account past tax periods for people of retirement age. This also applies to the remainder of the deduction. This previous period is limited to the three years that preceded the year in which the deduction balance began to form. Let's look at the situation using examples.

Income tax refund for pensioners in 2021

A pensioner has the right to a property deduction from the housing he purchased, as well as to all other types of tax deductions (standard, social, professional). The right to deduction arises in the year the certificate of ownership is received. Refund of income tax to a pensioner begins in the year following the year of acquisition of property, after the pensioner submits a personal income tax return.

In the case when a working citizen has the status of a pensioner, from January 1, 2012, according to Federal Law No. 330 of November 21, 2011, when submitting a declaration to the Federal Tax Service, he can declare the transfer of the balance of the property deduction to the previous three years of his work activity (Article 210 , 220 Tax Code of the Russian Federation).

Only pensioners, both those working in 2017 and those not working in the current period, have such a right (letter of the Ministry of Finance dated 08/07/2014 No. 03-04-05/39262). This is done in order not to lose the rest of the deduction if the pensioner has retired and no longer has earnings taxed at a rate of 13% and, accordingly, loses, due to his status, the opportunity to receive the rest of the deduction.

The balance can be transferred to the previous three years only if the pensioner applies for a property deduction in the year following the year in which the deduction balance was formed. When applying in subsequent years, the number of years to carry forward the balance is reduced accordingly.

In order to receive a tax deduction in 2021, a pensioner needs to determine the time when he will be able to exercise his right to a deduction, prepare and submit the following package of documents to the Federal Tax Service:

declaration in form Z-NDFL;
your passport;
a certificate from the employer in form 2-NDFL;
application for a property deduction;
pension certificate.

In addition, you will need to prepare copies of documents confirming your right to receive a deduction. After which the pensioner will receive a refund of the income tax paid.

A working pensioner does not have to wait until the end of the year and then file a declaration. He can receive his deduction through his employer, and not through the tax office. But before applying for a deduction to his organization, a pensioner must receive appropriate confirmation from the tax office that he has the right to a property deduction. Based on it, the employer will not withhold personal income tax from the pensioner, starting from the month the confirmation is provided until the end of the year. In subsequent years, the right to tax exemption will also need to be confirmed from the tax office.

How to fill out a 3-NDFL tax return for several years

Good afternoon. Please tell me how to return %% from the mortgage. The apartment was purchased in 2021 on a shared basis. The property was registered in 2021. The main return of 13% was received in 2021 for 2021 and in 2021 for 2021. Now I want to return 13% on mortgage interest. As I understand it, you can return it starting from the moment the mortgage agreement is concluded and the payment of interest on the mortgage loan begins, i.e. from 2021. But since you can only file a return for the previous 3 years, and for 2 years (2021 and 2021) I received the main refund (in 2021, the balance of the refund was less than the tax paid), can I file a return? in 2021 for 2021 and immediately include in it all paid %% on the mortgage starting from 2021 (i.e. fill out only one declaration on the 2021 form)?

Arthur, hello. First, you will receive a deduction for the cost of the apartment. Therefore, you don’t have to indicate interest until you receive a deduction for the cost of the apartment. If for 2021 your income exceeds the cost of the apartment, then yes, then indicate in the declaration the amount of interest according to a certificate from the bank. In 2021, also according to a certificate from the bank. Etc.

Disability pension

The question often arises whether a working pensioner who receives a disability pension but has not yet reached retirement age can also receive a deduction ( refund the tax paid ) for the last 4 calendar years, regardless of when the apartment was purchased.

In our opinion, yes it can. Because he is also a pensioner, according to Law No. 166-FZ of December 15, 2001, and receives a pension.

Example: Karpov A.G. Born in 1981, he has been disabled by group 3 since childhood and is officially employed. In 2021, he bought an apartment for RUB 2,000,000. In 2021, he can file a declaration for 2021, 2015, 2014 and 2013, and if there is a balance, continue to file declarations for 2021, 2021, etc. until he receives 260,000 rubles.

How to fill out the 3-NDFL declaration for 3 years

obligated to send it to the Federal Tax Service for the past year, even if they do not have data to fill out (Article 227 of the Tax Code of the Russian Federation);
submitting it only when circumstances arose in the past year that create an obligation (Articles 227.1, 228 of the Tax Code of the Russian Federation) or interest (Articles 218–221 of the Tax Code of the Russian Federation) in filing a report.

filing an updated report, which is associated with the discovery of errors, either obliging or allowing amendments to be made - this is usually used by persons obliged to submit reports;
submission of the primary report later than the date established for filing the declaration - this is done by persons interested in submitting it, but: who forgot to submit the declaration on time;
those who did not have all the necessary documents on hand to complete it on time;
those who decide to take advantage of the tax refund opportunity that applies to the past 3 years (pensioners).

What you need to know ↑

Pensioners make transactions with real estate, spend money on treatment, and often have the right to standard tax benefits.

In all three cases, pensioners will have to submit a completed 3-NDFL declaration to the tax authorities (Article 229 of the Tax Code of the Russian Federation).

Considering that retired citizens represent a special category of citizens, there are a number of conditions for submitting this document.

Pensioners as a category of citizens

Despite the cessation of work, pensioners are citizens of the country who have the right to count on the same rights and freedoms that apply to working citizens.

At the same time, it is necessary to establish some specific features of older people as a category of citizens (Article 217 of the Tax Code of the Russian Federation):

The main income for most pensioners is pension payments from the state.
From the above source of income, citizens do not pay taxes to the treasury, which calls into question their right to count on a tax deduction upon application.
They bear the costs of treatment, and often the education of their children and grandchildren, and they buy and sell real estate.

To complete such a contradictory picture, it is important to note that it is advisable to divide all pensioners into citizens engaged in full-time working activities and non-working persons.

It is the number of working pensioners that is constantly growing due to the fact that pensions are sometimes not enough to cover current expenses. Many retirees have other sources of income.

For example, they rent out real estate, purchase securities and receive interest or dividends on them, and place funds in time deposits of commercial banks. Thus, when receiving additional income, senior citizens have to fill out 3-NDFL.

The necessary conditions

Pensioners who received any additional cash inflows other than pensions during the reporting period will have to fill out 3-NDFL.

In this case, an income tax of 13% will be withheld from the payer (Articles 218, 219, 220, 221 of the Tax Code of the Russian Federation). By paying tax, persons of retirement age also receive the opportunity to obtain a tax deduction.

If a pensioner is engaged in official work, then this happens in the general manner; for non-working pensioners, the legislation prescribes the following conditions:

The pensioner must have the status of a tax resident of the Russian Federation, that is, live without leaving the country for at least 183 days in the period when the right to deduction arose.
The person must receive some additional income in the form of proceeds from the sale of a house, car, garage, cottage, rent or dividends.
By May of next year, a 3-NDFL must be submitted to the Federal Tax Service at the place of residence, indicating additional income and those areas of expenses that give the right to receive a tax deduction.

If all the conditions are met, then pensioners can count on receiving benefits of the following kind (Articles 218-221 of the Tax Code of the Russian Federation):

social deductions for training and treatment;
tax refund on the sale of real estate that senior citizens have owned for more than 3 years upon application;
deductions that apply to transactions for the purchase of housing or land for individual housing construction.

The most convenient ways

You can fill out the 3-NDFL declaration by taking a special form from the nearest branch of the Federal Tax Service. The document is filled out by hand, and only those pages that contain the necessary information.

You can take documents to the tax authorities in person or send them by registered mail. It is possible to issue this document through the Federal Tax Service website.

This simpler method can be used by pensioners who are familiar with the Internet. In this case, they will only have to fill out the fields of the online form.

This is interesting: Issuance of a work book upon dismissal

We should not forget about the “three-year rule”, that is, it will be possible to fill out 3-NDFL for the last three years of their work if, after retirement, the citizen does not work and does not receive additional income.

However, it is important to consider two things here:

If during this period senior citizens paid income tax at a rate of 13% to the treasury, then they can safely count on a refund.
If a person does not immediately contact the tax authorities after retirement, then each year the transfer period is reduced by one year.

As a result, pensioners who have been retired for 3 years will need to fill out 3-NDFL only upon receipt of additional income.

How can a pensioner fill out the 3-NDFL declaration in 2021?

To begin with, the pensioner needs to enter his TIN in the identification number field, and then enter the adjustment number. If the declaration is submitted for the first time in this reporting year, you must indicate code 0. The year in which the housing loan was received is noted in the “Tax period” line. Then, in the Federal Tax Service code line, enter the 4-digit code of the authority to which the documents are being sent. Next, it’s time to move on to the fields for data about the tax payer: indicate the passport details of the person who is submitting the declaration and his status. In the “Status” line, enter the number 1 if the person is a resident of the country and the number 2 if he is not. Next, in the line “Reliability and completeness of information,” you must enter the number 1 if the person acts on his own behalf and does not use the services of a trusted person.

We recommend reading: Is maternity leave included in the medical work experience?

As for other situations when a pensioner needs to declare income received from, for example, the sale of a plot of land or a car, the filling algorithm does not change significantly. In 3-NDFL, you will also need to indicate personal data, the amount of profit received as a result of the transaction, and independently, in section 6, calculate the total amount of tax that needs to be paid to the budget.

How to fill out a 3NDFL declaration for a tax deduction in 2021

For those who submit 3NDFL, pursuing the goal only of obtaining a deduction, there are no restrictions on the time of filing. This can be done at any time, the main thing is that no more than 3 years have passed since you paid personal income tax to the budget (worked or declared income).

submit to the tax office in person or through an authorized representative (upon presentation of a power of attorney),
send by registered mail with a list of attachments,
fill out and send remotely through the taxpayer’s personal account on the website nalog.ru (official website of the Federal Tax Service)

How to fill out 3-NDFL correctly

In 2021, the personal income tax return in Form 3-NDFL is submitted by April 30. If the taxpayer completed and submitted the report before the amendments to the form came into force, he does not need to submit the information again using the new form. If you need to claim a deduction, you can submit your return at any time during the year.

Passport of a citizen of the Russian Federation - 21;
Birth certificate - 03;
Military ID - 07;
Temporary certificate issued instead of a military ID - 08;
Passport of a foreign citizen - 10;
Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits - 11;
Residence permit in the Russian Federation - 12;
Refugee certificate - 13;
Temporary identity card of a citizen of the Russian Federation - 14;
Temporary residence permit in the Russian Federation - 15;
Certificate of temporary asylum in the Russian Federation - 18;
Birth certificate issued by an authorized body of a foreign state - 23;
Identity card of a Russian military personnel/Military ID of a reserve officer - 24;
Other documents - 91.

How to fill out the new form 3-NDFL

Count and indicate the number of completed pages of your tax return, then sign the cover page and enter the date. If filling out is carried out in electronic format, you will need an electronic key - a digital signature.

The deadline for filing a personal income tax return for 2021 is 04/30/2021. Transfers are not provided in this case. Let us remind you that in 2021 the filing deadline fell on a weekend, and the declaration for last year had to be submitted no later than 05/03/2021.

Submitting 3-NDFL when selling real estate

Calculation example No. 2: Kanadaev A.I. purchased an apartment in 2021 for 3 million rubles. At the same time, the purchase and sale agreement remained in his hands along with the seller’s receipt for receipt of funds. At the end of 2021, he decided to sell the property for 3,150,000 rubles.

The adjustment number is 0, if such a report is being processed for the first time (clarified version, then 1,2, etc.).
TIN (if not available, the field remains blank).
Reporting period – 34 (code).
Code of the Tax Service to which the appeal was sent.
Tax payer code from the list (for individuals – 760).
OKTMO - can be found out from a tax inspector.
Personal data, payer addresses.
Citizenship column (RF – 1, if another country – 2).
RF code.
Resident of the Russian Federation – 1, no – 2.

3-NDFL when selling an apartment

If the apartment is sold and there are no grounds for paying personal income tax, then the declaration indicates only information about income from the purchased housing, and the tax deduction is accordingly calculated only from this amount. There is no need to submit a declaration within the period established by law solely for the purpose of obtaining a property deduction. If it displays information about acquired income and expenses for two transactions, then submission must be carried out in the general manner, no later than April 30 following the reporting year.

If the purchase and sale of real estate were made during one tax period, i.e., during one calendar year, then the citizen has the right to offset property deductions . In this case, the 3-NDFL declaration is filled out in the general manner, as when receiving income from the sale of real estate. An annex is also added to it, which provides information about property deductions associated with receiving income from the sale of an apartment. Thus, in one declaration you can display two transactions at once and calculate the cost of tax.

We recommend reading: Travel for one parent with many children from the Moscow region by metro

When selling a home

Any citizen of the Russian Federation, regardless of whether he has a job or his age, is obliged to pay the appropriate tax to the treasury when selling real estate.

Despite this, unemployed citizens can receive a deduction if:

This year, the pensioner sold a plot of land or real estate and paid personal income tax to the treasury. In this case, the maximum deduction amount will be one million rubles;
The pensioner sold a garage, transport, a plot of a garden cooperative or any other property. The deduction in this case will be 250 thousand rubles.

When filling out the 3-NDFL declaration upon the sale of real estate, a pensioner can not only determine the amount of tax, but also the amount of the property deduction that he can receive.

3-NDFL for pensioners when buying an apartment

Another feature: in addition to the standard set of documents as an annex to 3-NDFL, when purchasing an apartment in 2021, a pensioner must add a copy of his pension certificate.

The fact is that, on the basis of paragraph 10 of Article 220 of the Tax Code, pensioners are allowed to transfer the deduction in 3-NDFL for the purchase of an apartment to previous tax periods. Of course, this also applies to the rest of it. But there is a limit: no more than 3 years ago. That is, before the year in which the carryover balance of the personal income tax deduction is formed.

Transfer of property deductions by pensioners

Until 2012, if a pensioner did not have additional income, he could not receive a deduction. However, from January 1, 2012, a special procedure for transferring the balance of deductions for persons receiving pensions was added to the Tax Code.

Now, in accordance with paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, a pensioner has the right to transfer the balance of property tax deductions “to previous tax periods, but not more than three, immediately preceding the tax period in which the transferred balance of property tax deductions was formed.”

The wording of the transfer of deductions in the Tax Code and letters from regulatory authorities is quite complex and confusing. In simple terms, regardless of when the apartment was purchased, a pensioner can, in most cases, receive a deduction (refund the tax paid) for the last 4 calendar years. For example, in 2021 he can return taxes for 2021, 2021, 2021, 2021.

Important to remember:

You can submit documents for the deduction no earlier than the end of the calendar year in which the housing was purchased. For example, if an apartment was purchased in 2021, then you can submit documents for the deduction only in 2021 (accordingly, you can return the tax for 2020-2017);
You cannot receive a deduction for more than the last 4 calendar years. For example, in 2021, under no circumstances can you receive a tax refund for 2021 (“Retiree Property Deduction Rollover”).
if a pensioner had no income in a calendar year, then there is nothing to return to him. For example, if a pensioner retired 5 years ago and has not worked since then, he will not be able to return anything.

Example: In 2021 Filatov M.V. retired, and in 2021 he bought an apartment. To take advantage of the right to a property deduction, Filatov needs to wait until the end of the calendar year and submit documents for a tax refund to the tax office in 2021.

Since Filatov was already retired in 2021 (and did not receive taxable income), he will be able to receive a deduction for 2021 (that part of the year when he was still working), 2021 and 2021.

Example: In 2021 Kireeva L.L. I bought an apartment. At the end of 2021 and 2021, she submitted documents to the tax office and received part of the property deduction (returned the tax paid for 2021 and 2021).

In 2021, Kireeva retired. Accordingly, after retirement in 2021, Kireeva can exercise the right to transfer the deduction and return the tax paid for the last four years (2020, 2021, 2021, 2017).

Since she has already received a deduction for 2021 and 2021, she will only be able to submit documents for the deduction for 2021 and 2021. Also, at the end of 2021 (in 2022), she will be able to return the tax for 2021 (for the period when she worked).

In the article Transferring property deductions by pensioners, the process of transferring deductions by pensioners is discussed in more detail.

Please note : in case of transfer of deductions, declarations are completed in the reverse order.
For example, when transferring a deduction to 2020-2017, declarations will be filled out in the following sequence: 2021, 2021 (remaining deductions from 2021 will be transferred to it), 2021 (remaining deductions from 2021 will be transferred to it) and so on.

New form 3-NDFL in 2021

Mandatory tax returns must be submitted between January 1 and April 30, 2021, if income was received in 2021.
To obtain a tax refund when receiving social and property deductions, the declaration can be submitted throughout the entire calendar year.
if the declaration is mixed, then it is submitted according to the mandatory deadline: no later than the last day of April 2021.

Voluntary options for filling out a tax return form 3-NDFL include cases where the taxpayer wants to receive deductions for education, paid medical care or a property deduction for the purchase of housing.

Working pensioner

Previously, the Tax Code contained a restriction according to which working (income-earning) pensioners could not transfer a property deduction. However, from January 1, 2014, changes were made to the Tax Code of the Russian Federation that removed this restriction.

Accordingly, since 2014, not only pensioners who have no income, but also those who continue their working activities can take advantage of the right to transfer the property deduction to the previous three years. (Letter of the Federal Tax Service of Russia dated 04/28/2014 No. BS-4-11/ [email protected] , Letters of the Ministry of Finance of Russia dated 05/15/2015 No. 03-04-05/27966 and dated 04/17/2014 No. 03-04-07/17776).

Example: In 2021 Zhuravlev A.K. reached retirement age, but continued to work. In 2021, he purchased an apartment worth 3 million rubles. At the end of 2021 (in 2021) Zhuravlev A.K. will be able to submit documents to the tax office at the place of registration to receive a property deduction for 2021, 2021, 2021, 2021 (since he is a pensioner and has the right to transfer the deduction).

If the tax he paid for 2017-2020 is not enough to completely exhaust the deduction, he will be able to continue to receive it in subsequent years.

An example of filling out the 3rd personal income tax declaration for 2021 when purchasing an apartment in year 3

To receive standard deductions, you do not need to fill out Form 3 of Personal Income Tax 2021, since deductions are provided by the employer upon the personal application of the employee. In exceptional cases, when the employer was unable to provide standard deductions, a tax return is prepared to receive the excess tax withheld.

It is almost impossible for an unprepared person to fill out the declaration. Therefore, in our article we provide a sample of filling out the 3-NDFL declaration for 2021 when purchasing an apartment. Some aspects of obtaining a deduction and filling out the form are also discussed. In addition, links to download the necessary papers are provided.

Obtaining a property deduction for additional income

First of all, I would like to note that if a pensioner has any income that is subject to income tax at a rate of 13% (NDFL), then he can apply to it a property deduction for the purchase of housing (Letters of the Ministry of Finance of Russia dated March 6, 2013 N 03- 04-05/7-181, dated 12/21/2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of Russia dated 04/06/2011 N KE-4-3/ [email protected] )

Examples of such income could be:

income from renting an apartment;
income from the sale of property (for example, an apartment);
additional non-state pension;
wages (if the pensioner continues to work in retirement);

Example: pensioner Yablokova O.V. receives a state pension, and she also officially rents out the apartment. The money she receives from renting out an apartment is subject to income tax (O.V. Yablokova submits a 3-NDFL declaration every year, where she declares income from renting out an apartment and pays tax). In 2021 Yablokova O.V. I bought myself another apartment. Starting from 2021, Yablokova O.V. has the right to apply a property deduction from the purchase of an apartment to the tax from the rental of the apartment. Accordingly, Yablokova will not pay tax on renting out an apartment until the property deduction is completely exhausted.

Example: Vasiliev V.V. retired in 2009. In 2021 Vasiliev V.V. sold an apartment that he owned for less than 3 years for 2 million rubles. and bought a house for 5 million rubles. Since Vasiliev owned the apartment for less than 3 years, when selling it he must pay income tax (13%) in the amount of 130 thousand rubles. (on the basis that he used the standard deduction when selling property to reduce the taxable amount by 1 million rubles).

When buying a house from Vasilyev V.V. the right to use a property tax deduction when purchasing housing has also appeared in the amount of the maximum deduction amount - 2 million rubles. (260 thousand rubles to be returned). Since the purchase of a house and the sale of an apartment were carried out in the same calendar year, the taxpayer has the right to offset the tax. Accordingly, Vasiliev V.V. will not have to pay tax on income from the sale of the apartment, and he will also have an unused balance of property deduction in the amount of 1 million rubles. (130 thousand rubles to be returned). He will be able to use the remainder of the property deduction if he has other income in the future, subject to income tax at a rate of 13%.

Filling out and documents for 3-NDFL when selling a car

Art. 229 of the Tax Code of the Russian Federation obliges citizens to submit documentation no later than April 30 of the year following the reporting period. That is, if the car was sold in 2021, then reports should be submitted by April 30, 2021. The tax amount must be paid by July 15 of the year in which the declaration was submitted.

In accordance with the provisions of clause 17.1 of Art. 217 of the Tax Code of the Russian Federation and clause 4 of Article 229 of the Tax Code of the Russian Federation, only those citizens who have owned a car for less than 3 years are required to pay tax. A person who owns a vehicle for more than 3 years is completely exempt from paying tax and preparing reports.

In what cases do pensioners fill out 3-NDFL?

Filling out a personal income tax return by a pensioner is a necessary condition if he has an additional type of income in addition to a pension, and the tax on this earnings has not been paid. For example, when renting an apartment. In addition, working pensioners may need 3-NDFL to receive tax deductions.

Why only working people?

Because the deduction is provided only in case of payment of income tax by a citizen who applies for a benefit in the amount of tax paid. Pensions are not taxed, so, relatively speaking, there is nothing to deduct.

As a result, in accordance with Art. 218, 219, 220, 221 of the Tax Code of the Russian Federation, Z-NDFL declarations for pensioners who work officially and pay personal income tax through an employer may need to be filled out and submitted to the Federal Tax Service in two cases:

when a pensioner receives additional income;

to receive a tax deduction for acquired real estate, purchase of land, treatment, training, insurance, when selling real estate or a car.

Working pensioners who pay tax on their income have the right to receive a tax deduction. In order to return income tax to a pensioner, it is necessary to submit a personal income tax declaration to the tax office at the place of registration (Article 229 of the Tax Code of the Russian Federation).