An example of filling out Declaration 3-NDFL on mortgage interest. Deduction immediately for 3 years

Mortgage deduction in 2019-2020

Having purchased a residential property, Russian citizens can reimburse paid taxes on this property. The amount of tax deduction is regulated by law.

Let's figure out who can count on what amount.

2 types of tax deductions

People who officially work in Russia and pay taxes can count on 2 types of tax deductions when purchasing a home:

For mortgage interest , which he paid to the organization that issued the mortgage. In this case, the taxpayer can return 13% of bank earnings from the loan.
For purchased housing - property . This deduction provides a refund of 13% of the cost of the property you purchased.

Important: in both tax deductions, the full refund amount is limited. We will discuss the framework established by law in detail below.

Each of the above deductions operates independently. You can choose one of them or apply for a refund on both at once .

To get the maximum benefit when buying a home with a mortgage, we first recommend filing an application for a property deduction .

The tax deduction on interest that you pay for the year of using the loan will be much less than the benefit from returning the money on the purchased property.

Therefore, when you return the money under the property deduction, you can already deal with the issue of compensation for the interest paid.

The final refund amount will depend not only on the framework established by law. This indicator is also influenced by the official salary of the person applying for compensation.

The more taxes a citizen has paid and filed in the 3-NDFL declaration, the more finance he will receive back after purchasing a home.

Who can return the money

Every citizen of Russia who has officially earned money on this property and promptly entered data into the 3-NDFL declaration can count on a tax refund on purchased housing or land.

A person whose monthly income only partially consists of a “white salary” can also reimburse finances.

If you work officially, then regular payment of part of your earnings to the state falls on the shoulders of the employer.

Important: You will be rejected when applying for a refund if:

In the process of purchasing a residential property, government subsidies or financial assistance from the company where you work were used;
real estate was purchased from mother, father, children, sisters or brothers.

How much money can you get back?

The amount of payments you are entitled to depends not only on the final figures in the 3-NDFL certificate, but also on the requirements of the legislative act.

Following the current rules, citizens can count on a deduction of 13% from the costs that were spent on the purchase of real estate.

Taxpayers can also count on compensation in the same amount for expenses spent on servicing the mortgage.

Maximum amounts for compensation:

real estate - 2 million rubles ;
mortgage interest - 3 million rubles .

260 thousand rubles as a deduction for acquired property 390 thousand rubles for interest .

You can submit a 3-NDFL certificate more than once. This option is available until the specified limit is reached.

Example of filling out 3-NDFL using maternity capital

Clause 5 of Article 220 of the Tax Code stipulates that the means of swearing. capital are not taken into account as expenses when calculating the deduction. Let's look at how to correctly reflect maternity capital in the 3-NDFL declaration.

Example 7

Marina took out a mortgage for a new apartment for RUB 2,163,500. using mat capital (in rubles):

453,000 - subsidy;
213,600 — advance;
1,496,900 - bank loan.

Marina needs to take into account maternity capital in 3-NDFL in line 120 on sheet D1 so that the purchase price is indicated without budget funds:

About how to correctly reflect mat. capital aimed at repaying an existing mortgage loan, it is better to consult your tax office. Possible options:

reduce the cost of housing;
reduce the interest amount.

Important!

As can be seen from the example, there is no need to indicate maternity capital as a separate line in the 3-NDFL declaration. It is taken into account in total expenses.

There are situations when financial capital is allocated to repay the loan after the deduction has been fully received. According to the Ministry of Finance (letter dated July 18, 2013 No. 03-04-05/28149), this is a violation of the rules for providing deductions. In this case, the taxpayer should submit a corrective return and return the overpayment of personal income tax.

Instructions on how to fill out 3-NDFL

The presented algorithm will allow you to independently declare 3-NDFL. Just keep in mind that you only need to fill in the data in the forms that were specified.

That is, even if you have thirteen sheets of forms for the reporting year, you only need to enter data in five of them:

First: Title. On the first page, indicate your full name, passport details, identification code and registration.

Second: 1st section. Here you fill out the page based on the 2-NDFL certificate, which provides all the necessary information. The amount of the refund is indicated on the basis of the calculations carried out in the seventh appendix. It will be equal to the amount of tax paid.

Third: 2nd section. You enter the data here based on the same income certificate. In this section you need to note all amounts and taxes on them.

Fourth: 1st application. Here you indicate the name of the company you work for. You also need to fill in the details of the employing organization and additional data from the second section of 2-NDFL.

Fifth: 7th Appendix. This part is considered the most important in the form. In it you need to calculate the future deduction.

Detailed review of the 7th sheet

Since this part of the form plays a vital role, let us consider its main sections and paragraphs in more detail.

First section:

1.1 – format of purchased real estate. The available options are listed in the table below.
1.2 – who are you? Options in the table.
1.3 – here you will need to indicate the cadastral number, the address where the purchased object is located, and its postal code.
1.4 – the date of transfer of ownership of the property, which is indicated in the official document.
1.5 and 1.6 – state date. real estate registration. You can find it out by looking at the extract received from the Unified State Register.
1.7 – what is the share of the person submitting the application.
1.8 – how much finance was spent on the purchase (maximum 2 million rubles).
1.9 – how much interest was paid.

Second section:

2.1 – must be filled out if you previously received payments for residential properties.
2.3 and 2.4 - must be filled out if you previously received deductions from the employing organization.
2.5 – here we enter the amount from the income certificate, which indicates the “Tax base” item.
2.6 – purchase price under the monetary contract.
2.7 – the amount of overpayments on the mortgage.
2.8 – here we indicate how much the state has left to reimburse you for the property deduction. To determine it, multiply all previously received payments by 0.13 and subtract the result from 2,000,000.
2.9 - how much the state has left to reimburse you for mortgage interest. To obtain the figure, multiply all previously paid deductions by 0.13 and subtract the result from 2,000,000.

You can fill out the document by hand or by downloading the Declaration program . Thanks to it, you will be able to fill out each page and print out a full document for submission to the tax office. This program also allows you to apply for a refund.

If there are any errors when filling out the form, the system will highlight them and notify you about the need to make corrections.

What is the method of purchasing “Investing” in 3-NDFL with a mortgage

Until now, we have looked at examples of purchasing a finished apartment. When you buy a “top-up”, you should fill out the declaration a little differently:

When filling out information about the object, check the box next to the “Investment” field.
In this case, a new field becomes active in which you need to indicate the date of the acceptance certificate. According to the law, in the case of shared construction, it is allowed to claim a deduction immediately after it is signed, without waiting for state registration.

On paper, the date of the act is written in clause 1.6. Sheet D1.

Otherwise, filling out the report in the case of a purchase under an equity participation agreement is similar to what was discussed earlier.

Submitting 3-NDFL to the tax office

You can submit your 3-NDFL declaration online or during a personal visit to the tax office. We will consider each of these options in more detail below.

In the Internet

Sending documentation along with the 3-NDFL form is possible remotely. This whole process goes like this:

You get access to your personal account as a taxpayer . To do this, you still have to go beyond the Internet and visit the nearest tax office. In it you will receive a password to access your personal account on the official website of the National Assembly. Your identification code will serve as your login. You will need your passport when attending the service.
Generate and confirm a signature in electronic format . With your digital signature ready, you will be able to officially sign the papers online. To create it, you will need your passport details and email. Signature confirmation will take from 60 minutes to one business day.
Fill out 3-NDFL online . Enter data systematically. The process is made easier by the fact that some parameters will be filled in automatically. Another bonus - if you have previously entered data in this way, then the calculation will take place automatically.
Upload scanned documentation into the system . The number of attached files is limited. You can upload documents up to 20 megabytes in size. Moreover, it will not be possible to add an archive. It is better to scan voluminous documentation such as the DDU, DCP or mortgage agreement in low resolution. High quality is not necessary, the main thing is that the file is readable. Before sending, check that all the data in the document is clearly visible, otherwise you will have to redo it later.
Submitting an application for a refund on your mortgage and housing . Be sure to indicate the account number to which you want to receive compensation.

You can monitor how the application process is progressing by visiting your personal account on the NS website. There you will see the status of the application, the decision on it and all the additional information you need. By tracking this issue, you will be able to make timely adjustments and, if necessary, provide the necessary data or document to NS specialists.

How to submit a 3-NDFL declaration on mortgage interest

The taxpayer reflects all deductions declared in the reporting year in one document. Thus, if you plan to receive compensation for both interest and the cost of real estate for one property for one year, indicate this right away. On the other hand, if you plan to take the main deduction first and only then, next year or later, apply for a percentage refund, you have the right to fill out the statements accordingly.

Serving methods:

On paper:

personally submit to the Federal Tax Service;
ask someone to carry the documents for you, having previously issued a power of attorney to this person;
by mail.

In a programme:

print and act in accordance with clause 1;
save in electronic form and send the file online through your Personal Account (PA).

Fill out and submit online via personal account.

Filling out 3-NDFL on mortgage interest online

Sequencing:

From the start page of your Personal Account (PA), go in the order “Life situations” - “Submit a declaration”. If you don’t have an electronic signature yet, get it here in your personal account. Without a signature, the service will not allow you to continue working.

Choose the delivery method. Here, instead of online, you can download a pre-prepared file from the program.

Step 1 - check the data.

Step 2 - choose the type of income.

Step 3 - mark the desired deduction

Step 4 - if the 2-NDFL certificate is already in the system, select it as a source of income data (click “Fill in from certificate”). If not, add a new source.

Step 5 - fill in the information about the purchased object (select from those available in the system).

Here we also indicate data on purchase costs and interest paid. You need to calculate mortgage interest for 3-NDFL yourself, the total amount comes out automatically.

We look at the amount generated for return, attach supporting documents and send a report.

Documents for return of mortgage interest

To get back part of the mortgage interest, you need to provide your tax documents, a full list of which was indicated by the Federal Tax Service of the Russian Federation in letter No. ED-4-3/19630 dated November 22, 2012, these are:

Declaration 3-NDFL (for the return of mortgage interest, in addition to the main sheets, you need to fill out sheet D1),
Income certificate 2-NDFL – taken from the employer. If there is more than one place of work, then you need to provide certificates for each of them.
A copy of the loan agreement with attachments and all additional agreements.
A copy of the purchase and sale agreement (or an equity participation agreement and an acceptance certificate) and payment documents confirming payment.
A copy of the certificate of ownership.
A certificate from the bank or other documents that can confirm payment of loan interest.
Application for personal income tax refund.

Read also: 3-NDFL when buying an apartment - new form 2019

Copies of documents need to be certified, but at the same time, tax authorities may be interested in original documents.

Read also: Certificate 2-NDFL: new form 2019

Documents for deduction can be submitted every year until the entire possible amount is exhausted.

Let us remind you that the 3-NDFL declaration is submitted before April 30 of the following reporting year. This period does not apply to those who submit a return solely to obtain a tax deduction. You can submit 3-NDFL to return mortgage interest throughout the year.

Verification of 3-NDFL and documents takes tax authorities up to 3 months from the date of receipt. Upon completion, if the right to deduction is approved, the tax will be returned to the payer within a month. For everything, the period can last up to 4 months.