Documents for Tax Deduction for an Apartment Repeatedly

Causes

A tax resident of the Russian Federation can exercise the right to receive a property tax deduction when purchasing a home only once in his life. However, due to objective circumstances, the use of this right until it is completely exhausted may take several years or even last for many years (clause 9 of Article 220 of the Tax Code of the Russian Federation). In this case, they resort to re-submitting 3-NDFL from the purchase of an apartment. There may be 3 main reasons for this (see table).

Also see “3-NDFL in 2021 when purchasing a second apartment: deduction.”

List of documents for tax deduction on mortgage

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Please clarify what expenses you plan to apply for deductions for? Treatment, training, housing? In any case, re-issuing a card due to expiration does not entail a change in the details, since the current account remains the same, only the plastic is changed. If you officially work and pay income tax and have purchased an apartment or house, then you can get back the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also get back 13% of mortgage interest and some other expenses).

Remember that all papers must be readable and in proper condition. They may refuse to accept crumpled or torn certificates. If there are a lot of photocopied pages, be sure to fasten them with a stapler or paper clip. For example, 3-NDFL takes 19 sheets, each of them must be in accordance with the numbering.

Those who have already submitted documents for a tax refund on the purchase of housing know that the package of documents is quite large; others can familiarize themselves with it on our website. And the prospect of copying this pile of documents every year (especially loan agreements, which are sometimes drawn up on 20-30 sheets) does not make anyone happy.

• owners who purchased apartments before 01/01/2014 and took advantage of the preferential right. Moreover, the amount of the payment received does not matter. For example, a person purchased real estate in 2009 for 550 thousand rubles with compensation from the state of 71,500 rubles. At this point, his right is considered fully realized;
• citizens who have completely exhausted the tax limit of 260 thousand rubles after January 2014;
• close relatives buying housing from each other (parents, children, brothers/sisters);
• buyers of real estate at the expense of the enterprise. Even if the employer contributed a small part of the cost, the tax authorities will refuse payment;
• citizens who took advantage of government programs and subsidies to purchase an apartment (for example, maternity capital or a mortgage with state support).

• An individual must work officially and pay personal income tax on his income;
• A legal entity can exercise the right to a tax deduction if it operates on OSNO;
• The refund amount can be received exclusively for residential real estate, a plot for building a house, repair or finishing work for a new building;
• The recipient may be citizens living for at least 183 days in the Russian Federation (in the calendar year in which the deduction is requested) who pay personal income tax;
• The real estate was not purchased from immediate relatives (a detailed list is present in the Tax Code of the Russian Federation, Article 217; Article 14 of the RF IC);
• Housing was purchased with a mortgage or with one’s own funds, compensation is not provided for other funds (material capital, subsidies, etc.);
• Compensation is made if the citizen has not previously received it.

We remind you that the deduction is paid to the owner every year. The amount of the deduction portion is equal to the annual amount of personal income tax paid on the owner’s salaries/income. Therefore, documents for the return of deductions must be submitted every year. Each owner submits his own package of documents.

to obtain the balance of the property tax in connection with the purchase of an apartment, re-submit documents confirming the right to, if such documents were submitted by the taxpayer earlier for the previous period? LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION dated June 7, 2013

declaration form 3-NDFL. Since a taxpayer can submit documents for a deduction not immediately, but within three years from the date of acquisition, there must be as many of these declarations as the number of calendar years included in the period for which the application for deduction is submitted.

At any time of the year following the emergence of the right to compensation, you can submit the 3-NDFL declaration and its annexes. provided that a complete list is provided, delivery should proceed quickly and without difficulty. The peculiarity of the deduction for pensioners is that he may not have income subject to personal income tax and, accordingly, no tax paid to the budget.

However, since the beginning of 2014, amendments to the legislation came into force, thanks to which the deduction procedure is established not by housing, but by a specific taxpayer. Moreover, the new provision looks most advantageous, first of all, for buyers purchasing real estate valued at less than 2 million rubles.

In accordance with paragraph. 27 paragraph 2. paragraph 1 of Article 220 of the Tax Code of the Russian Federation For housing purchased before January 1, 2014, you can use the property deduction only once in your life. In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.

• an application requesting a refund of part of the tax already paid;
• a declaration in form 3-NDFL completed in accordance with all the rules;
• income certificate in form 2-NDFL;
• a copy of an identity card, a certificate of registration of marriage and birth of children (if any);
• documents for the purchased property;
• agreement for the purchase of an object on credit (if any);
• an extract confirming the registration of ownership of the acquired property;
• Bank details for transferring tax deductions.

For greater clarity, let's look at an example. Citizen Sidorov bought an apartment with a mortgage in 2015 for the price of 3 million rubles. Half of this money is overpayment on the loan for ten years. A year later, he acquired another property worth 6 million and a period of 15 years. The overpayment amounted to 3 million.

1. The property tax deduction has become multi-use since 2014. This means that you can apply for it not only from one purchased apartment, but also from the acquisition or renovation of other real estate properties, provided that you meet the limit established by law.
2. The tax deduction limit is calculated per person, not per property. The limit is 2 million rubles.

This certificate is provided in the accounting department at work, and on its basis, income tax will not be withheld for a long time, therefore, wages will increase.

• However, not all working citizens can receive a deduction, but only those who are:
• residents of the Russian Federation;
• capable, working citizens;
• have reached the age of majority.

For example, if an apartment costs 2 million rubles, and income is 1 million rubles per year, then the deduction will stretch for two years. And if, at the same price of an apartment, the annual income is 500 thousand rubles, then the personal income tax will have to be returned within four years. You can stretch the deduction for any period until the state returns 13% of the entire amount of expenses for the apartment.

Until 2014. The property deduction limit was tied not only to the taxpayer, but also to the object. It was given once in a lifetime and only for one apartment. If the apartment cost less than 2 million rubles, the remainder of the deduction could not be transferred to another property - this money was “burned out” and 13% of the unused amount could never be received.

Actually, a tax notice application is submitted to the accounting department. All other forms and papers. The following are papers for the tax service. On their basis, a notification is issued. This is the main document for the employer, which confirms the employee’s right to an increase in salary in the amount of a monthly personal income tax deduction.

1. Loan agreement. We need copies of all pages with a visa on each page that confirms the authenticity of the copy. They will be needed both when processing the principal amount of the deduction, as well as when returning interest.
2. Certificate of interest paid for the reporting period.
3. Payment papers that confirm the return of money to a banking institution. These are checks and discharge forms, receipts and orders.

We suggest that you familiarize yourself with: The period for notifying the insurance company of an accident under compulsory motor insurance
. A tax deduction is a certain amount of money by the amount of which the taxable base can be reduced. Sometimes these funds are issued after the tax is paid directly in the form of money, but most often they are applied before calculating its value. It is important to know that a tax deduction can be received by any citizen living on the territory of the Russian Federation and having resident status in our country.

According to the law, for the purchase of real estate using credit funds, monetary compensation is required in the form of a tax deduction. Let's look at what documents you will need for a tax refund for an apartment on a mortgage in order to exercise your legal right. The list of documents is quite large, but collecting it is not as difficult as it might seem at first glance.

• declaration in form 3-NDFL;
• certificate from the official place of work (2-NDFL) for each working year;
• photocopy of the passport of a citizen of the Russian Federation;
• a photocopy of the loan agreement with the payment schedule;
• photocopy of the purchase and sale agreement;
• application for tax refund addressed to the head of the Federal Tax Service;
• application for the return of a deduction for mortgage interest paid;
• a certificate from the financial institution that issued the loan regarding the amount of interest paid under the agreement;
• certificate of ownership (extract from the Unified State Register from 01/02/2017), or an act of acceptance and transfer of property when purchased in a facility under construction;
• photocopies of payment documents (for tax compensation for mortgages) confirming the deposit of funds towards the loan payment;
• photocopies of payment documents confirming the fact of payment for housing for deduction on the mortgage.
• bank statement indicating details and account number (for transferring funds).

• The property was in the seller’s own possession for up to 3 years - the Tax Code of the Russian Federation allows you to reduce the tax base by up to 1 million rubles. A 13 percent tax will be calculated on the remaining cost.
• If the period of ownership of an apartment exceeds a three-year period, the law exempts the seller from paying taxes completely.

• If the real estate was purchased before January 1, 2014, then, based on Article 220 of the Tax Code, the deduction can be used only once.
• If you purchased a real estate property after January 1, 2014, then multiple deductions are allowed within the amount of 260 thousand rubles.

• by contacting the Federal Tax Service in person at the place of registration - the required amount will be transferred to the applicant’s personal bank account;
• by submitting an application to the accounting department at the place of work, the taxpayer will be exempt from paying personal income tax until the total amount becomes equal to the deduction amount.

1. It is intended for both sellers and buyers of real estate. The main condition is their official work and payment of income tax from wages to the budget.
2. For children under the age of majority, their working parents have the right to apply for it.
3. If an employee is officially employed by several employers, then he has the opportunity to receive a refund on all his jobs at the same time. Of course, documents from the tax service for them are provided separately, and processing the deduction will take a lot of time.
4. If a husband and wife bought real estate, then both of them can return personal income tax on their income independently of each other.
5. The deduction for property acquired as shared ownership before 2014 is paid according to shares, and it cannot be transferred from one owner to another. For property acquired since 2014, this provision is no longer valid. According to it, the deduction is provided by the owners depending on the expenses incurred by them.
6. In case of joint ownership, the deduction is determined on the basis of a written statement by agreement of the parties. It, along with other papers, is submitted to the Federal Tax Service.
7. If an exchange agreement with an additional payment served as the basis for obtaining ownership of the apartment, then the decision on the deduction will be positive, since this method of purchasing housing is permitted by the Tax Code.

1. When submitting documents by the owner himself or through a representative, you should take with you both copies of the papers and their originals.
2. All certificates and declarations are submitted only original ones.
3. You can certify copies either by visiting the Federal Tax Service in person, or by a notary. In the first case, tax inspectors check the authenticity of copies of documents on the spot, checking them with the original, and mark confirmation.
4. A given set of papers will not be returned.

• the right to own it came to the current owner due to the receipt of an inheritance;
• the apartment became the property of the taxpayer through a gift from a family member or relative close by blood (a list of members of this category can be found in the Family Code in force in Russia);
• the right of ownership of housing was received by the owner after the privatization procedure;
• apartments or other residential property were transferred to the taxpayer paying the rent under a maintenance and dependency agreement for life.

Attention

But there are also banks that issue it for free, but you have to wait about a month. If you want to get it faster, you need to pay. The price depends on the bank's policy.

• Loan repayment schedule (original and copy); Typically, this schedule is included in the mortgage agreement, or is a separate document.
• Documents that confirm monthly mortgage payments for a year or several years (originals and copies); These are usually checks, receipts or bank statements.

We invite you to familiarize yourself with: Changes in tax legislation from January 1, 2021 tax code

Availability of official income

If we talk specifically about the return of personal income tax when purchasing an apartment for the second year, then tax legislation does not directly regulate this situation. However, it is understood that this right exists in its own right. The law limits it only to the maximum amount of personal income tax deduction for the purchase of housing:

Let us clarify that you can receive a tax deduction for the second year when purchasing an apartment, as when registering the first part: through the Federal Tax Service at your place of residence or through the employer’s accounting department.

Also see “Application to the Federal Tax Service for the right to a property deduction for personal income tax: form and procedure.”

In order to receive a property deduction for the second year when purchasing an apartment, you must obtain from your employer a certificate of income in Form 2-NDFL for this particular past year. The data from it is reflected in Sheet A of the 3-NDFL declaration:

Many declarants, when returning tax on the purchase of an apartment for the second year, are faced with the following problem: the inspectorate hints that they need to re-submit documents confirming the right to deduction. However, such a requirement from inspectors is illegal. In case of a controversial situation, refer to numerous clarifications from the Ministry of Finance and the Federal Tax Service of Russia. For example, letter of the Ministry of Finance dated June 7, 2013 No. 03-04-05/21309.

Is it possible to apply for alimony a second time?

You cannot apply for alimony a second time if:

• there is a valid court decision;
• the plaintiff and defendant have not changed;
• the requirements have not changed.

If all three conditions are met, then the court will return the documents without consideration.

You also cannot re-file a claim if the parties have previously entered into a settlement agreement.

In cases of alimony collection, you can apply again if:

1. At the first visit, an incomplete set of documents was submitted or the application was filled out incorrectly. In this case, the judge will return the documents for revision.
2. The defendant has changed: for example, a different biological father has been identified. Or, when collecting alimony for a grandmother, it turned out that she has children who can support her.
3. New evidence has been found. For example, it became known that the father has additional income.
4. The claims have changed: the plaintiff decided to change the method of collection from equity to a fixed amount or vice versa, to increase or decrease the amount of payments.
5. The father does not pay child support and the debt and penalty must be collected.

If the court decision in the case of collecting alimony is made, it will not be possible to re-file the claim. You need to wait for the court's decision and challenge it within 30 days on appeal.

Filling

In tax legislation, there are no separate special rules on how to fill out the declaration again for purchasing an apartment. In all cases, it is necessary to be guided by the order of the Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671. He approved form 3-NDFL, its electronic format and uniform rules for filling it out.

As a result, the sample of repeated 3-NDFL when buying an apartment is practically no different from filing this declaration for a property deduction for housing for the first time. The only thing you need to do correctly in Sheet D1 is:

• enter the year you started using the deduction (page 110) - this is the year when you first subtracted 2 million rubles from the amount of the first apartment purchased and thereby claimed the deduction;
• indicate the balance of the property deduction from the previous 3-NDFL for tax refund (note that for a mortgage the amounts are given separately).

Thus, when purchasing an apartment in 3-NDFL for the second year, on Sheet D1 you must indicate:

• the amount of deduction provided in the previous year (p. 140);
• the amount of the deduction balance transferred from that year (p. 160).

Also see “Sample of filling out 3-NDFL in 2021 when purchasing an apartment.”

EXAMPLE

Let's assume that E.A. Shirokova bought an apartment in 2015 for 5.5 million rubles without borrowing money. She received a certificate of ownership on April 24, 2015.

For the first time, she claimed a property deduction in 2021 for 2015 income, which amounted to 610,000 rubles. The balance of the deduction in the amount of 1,390,00 rubles was transferred to the future.

Shirokova’s income, taxed at a rate of 13%, in 2021 amounted to 650,000 rubles. In 2021, when filling out 3-NDFL again when purchasing an apartment, Sheet D1 will look like this:

As you can see, the balance of the deduction, which goes to income for 2017, is:

RUB 1,390,000 – 650,000 rub. = 740,000 rub.

Read also

23.03.2017

Re-initiation of enforcement proceedings

Termination of a case for the collection of alimony payments is not subject to subsequent initiation. Repeated presentation of a writ of execution for alimony in favor of minor children refers to legislative exceptions and has no restrictions in quantitative terms.

Allowed number of hits

The presence of a court order or writ of execution gives the recipient the right to collect funds from the person obligated to pay alimony.

This right is exercised:

• voluntarily on the basis of an agreement reached;
• forcibly in connection with the initiation of enforcement proceedings imposed as an obligation on the bailiff service.

The number of times you can apply for alimony and revoke the writ of execution from the bailiffs has no restrictions and does not require an explanation of the reason. Once an agreement is reached, a woman has the right to stop the process and initiate it again if she is dissatisfied with the result.

The basis for subsequent forced collection is the repeated submission of a writ of execution for alimony to the FSSP, which makes it possible to collect, in addition to current payments, the overdue debt incurred during the revocation period.

Application and attached documents

To restore enforcement proceedings, it is necessary to submit a corresponding application for alimony to the bailiff service in a manner similar to the initial appeal.

Application for re-initiation of enforcement proceedings: Sample application for re-initiation of enforcement proceedings (19.2 KiB, 102 hits)

The text of the application for re-application for alimony must include:

• name and address of the bailiff service authority;
• information about the location of the recipient and payer;
• grounds for resumption of enforcement proceedings;
• payment details of the collector.

If there are no contacts with the person obligated for alimony and you have information about his location and employment, it is advisable to provide additional information in order to reduce the time for searching and identifying the source of income.

The application is accompanied by a writ of execution that was previously in force or a new document issued by the court in the presence of a new court decision.

How many times can you apply for child support?

The law does not limit the number of claims for child support that can be filed.
The main thing is that there are reasons for this. But if an application for child support is filed in court, it cannot be withdrawn. Even if the parents have agreed on the amount and frequency of payments, the court must still make a decision. In this case, the mother and father will have to enter into a settlement agreement in court.

It is permitted to withdraw an application for alimony for an adult relative.

Resubmission in individual cases

Let's look at situations in which you can re-apply for alimony.

If there is a child support agreement

According to the RF IC, the parties can at any time enter into an agreement on the payment of alimony and have it certified by a notary. The content, terms, amount and procedure for payment are determined by the former spouses independently.

If the contract is drawn up after a court decision, a claim is filed to cancel the court decision and terminate enforcement proceedings on the basis of Art. 43 Federal Law dated October 2, 2007 No. 229-FZ.

The case is reviewed within a month and a new decision is issued. The father must obtain a court decision and submit it to the bailiff to terminate the enforcement proceedings.

The father canceled the child support order

If the child’s father has an official job and the mother can obtain a certificate of his income, then only the magistrate’s court can collect alimony. To do this, you need to apply for a child support order.

After 5 days, the magistrate will issue a court order. The father has 10 days to challenge it. To do this, he must file an objection and the order will be canceled.

In this situation, the mother must collect documents and reapply for child support. But now the application is being submitted to the district court. The judge calls the parents into court and decides on the amount of child support. Child support will definitely be collected through the district court.

Note! You cannot immediately submit documents to the district court. The court will return the documents without consideration if the jurisdiction procedure is not followed.

Father does not pay child support (collection of a penalty)

If the father does not pay child support ordered by the court or established by agreement, then for each day of delay there is a penalty in the amount of 0.1% for each day of delay. But it is not assigned automatically. It must be recovered through the court.

To do this you need:

1. Contact the bailiff for a certificate of calculation of alimony debt. The bailiff makes the calculation, taking into account the amounts assigned for payment, the minimum wage, and the cost of living.
2. File a claim for the recovery of alimony penalties.
3. Submit documents to court.
4. Receive a court decision and writ of execution.
5. Hand them over to the bailiff.

The father can avoid accruing a penalty if he proves that the delay was not his fault (Article 114 of the RF IC).

Collection of alimony debt

If the father does not pay child support, which is collected through the bailiffs, a debt is formed. In order for the bailiff to sell the debtor’s property to pay off the alimony debt, the mother must go to court. You can combine the collection of alimony debt and the collection of penalties in one claim.

The court decision will come into force in 30 days. After which the mother must receive a writ of execution. It must be handed over to the bailiff.

The bailiff must:

• seize the debtor's accounts;
• describe his property and sell it to pay off the debt;
• hold the debtor accountable for non-payment (Article 5.35.1 of the Code of Administrative Offenses of the Russian Federation).

Enforcement proceedings terminated

At the end of the proceedings in court, the plaintiff is given a writ of execution and an extract from the decision, which he submits to the bailiffs. After which the FSSP officer initiates enforcement proceedings and takes measures for recovery.

In accordance with Art. 43 of the Federal Law “On Enforcement Proceedings”, enforcement proceedings are terminated if the claimant has withdrawn the writ of execution.

To collect alimony again, you do not need to go to court again. It is enough to return the writ of execution to the bailiffs.

A writ of execution for alimony for an adult relative can be returned within 3 years, and for a child - until he reaches adulthood.