Form and sample for filling out an application for a tax deduction for 2021 when filing 3-NDFL in 2021

According to the law and the Tax Code of the Republic of Belarus, part of the paid tax contribution can be returned. This operation is called a property tax deduction.

If you want to buy an apartment or house, you can apply for this benefit. The main thing is to know where and what you need for this.

We issue standard deductions

The law allows employees with disabilities, participants in military operations, people affected by radiation, parents, adoptive parents and guardians of children to reduce the tax. The size is given in the table:

To receive the benefit, fill out an application form for a tax deduction in 2021 and submit it to the employer. Additionally, they prepare documents confirming the right to a tax reduction, for example, a birth certificate, disability certificates, etc.

Who is entitled to receive a deduction at the place of work?

Only a person with whom an employment contract has been concluded (at the main place of work or part-time) can apply for a deduction to the employer. The duration of the contract does not matter - the employer is obliged to provide a deduction to both those who work for an indefinite period and those who are hired for a certain period of time.

If a civil contract has been concluded with a person, then the accounting department does not have the right to provide him with a property deduction. The Ministry of Finance of Russia recalled this in letter dated October 14, 2011 No. 03-04-06/7-271 (see “Organizations cannot provide a property deduction to persons working under civil contracts”). Accordingly, persons cooperating with an organization under a GPC agreement have only one option - wait until the year ends, fill out a declaration and submit it to the tax office. The Federal Tax Service will conduct a desk audit and, based on its results, will transfer money to the taxpayer’s account.

We reduce taxes in connection with the purchase of property

To reduce the personal income tax base by the cost of purchased housing and mortgage interest, prepare a special application to the tax office for a property deduction and, if approved, receive a benefit through the employer. In addition to the application, documents are sent to the Federal Tax Service according to the list:

• contract of sale;
• mortgage agreement;
• act of acceptance and transfer of the apartment;
• payment documents.

If the tax authorities, after reviewing, confirm the possibility of reducing the personal income tax base, the employer will take into account only the amount indicated in the notification from the tax service.

IMPORTANT!

An individual has the right to receive a benefit not only through the employer, but also through the Federal Tax Service, including by submitting a declaration, supporting documents and an application through the taxpayer’s personal account.

Tax deduction: general information

Persons who work on an official basis and are residents of Russia, paying personal income tax, have the right to claim a deduction from the following expenses:

• purchase of housing;
• purchasing a plot of land and building a house on it;
• taking out square meters for a mortgage.

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The maximum benefit amount reaches 2 million rubles. Previously, the privilege could only be applied to one object, but since 2014 new regulations have been in force, according to which the deduction applies to several objects. Therefore, if you have not realized the full benefit, the balance is allowed to be used later.

There is an option to take the privilege in case of purchasing square meters on credit. This can be done only once, but the maximum amount here has been increased to 3 million rubles. In addition, when purchasing an unfinished construction project, it is possible to take advantage of the funds spent on repairs and finishing of the building.

However, there are circumstances under which the taxpayer will receive a refusal. These include:

• purchase of square meters at the expense of maternal capital or other subsidies from the state;
• housing was purchased from a family member or relative.

If spouses purchase an apartment, they should draw up an application where it is important to determine how the deduction will be distributed between them. If this is not done, the benefit will be provided to them in equal parts. When the property is in shared ownership, the privilege is divided in proportion to the shares of the owners.

Expert opinion

Orlov Denis Ignatievich

Lawyer with 6 years of experience. Specialization: family law. Has experience in drafting contracts.

It is also important to say that if a minor owns the property, the parents have the right to receive a deduction for it. However, this fact does not prevent a citizen from exercising a similar right in the future.

If you don’t want to wait, you can carry out the entire procedure through the employer. In any case, you will need to write an application and attach relevant materials to it.

Professional benefits

On this basis, personal income tax is reduced when performing work or providing services under a civil contract or receiving royalties for the creation of literary, musical, artistic, and other works, the invention of models and industrial designs. The amount is determined either in the amount of costs incurred or according to those established in clause 3 of Art. 221 Tax Code of the Russian Federation standards.

Read more about the professional basis for reducing personal income tax

If for some reason the employer calculated personal income tax on the full amount of income, then at the end of the year they submit a 3-personal income tax return to the Federal Tax Service and return the overpaid tax.

Conditions for receiving a property deduction

The tax deduction for the purchase of real estate is given once and has a limit of 2 million rubles. You can return 13% of this amount, but only within the limits of the funds actually used to purchase the property, that is, up to 260 thousand rubles. There is also a deduction for interest on a mortgage loan, the limit for which is 3 million rubles.

The purchase must meet the following conditions

• you are a working resident of the Russian Federation;

• bought an apartment in Russia;

• paid for housing with their savings or received a mortgage;

• the apartment is registered as a property or there is a transfer and acceptance certificate for a new building.

Today, to receive a tax deduction based on the results of last year, you need to submit a declaration in Form 3-NDFL. The report must be accompanied by a package of documents, which can be obtained on the website nalog.ru or at the department office at your place of residence.

Drawing up a declaration, collecting documents, certificates and other paperwork takes a lot of time and causes difficulties for people. That is why at a government meeting held on December 10, 2021, it was decided to simplify this procedure.

Social benefits for treatment and training

To reduce tax on this basis, you must submit an application and supporting documentation, then receive a notification from the Federal Tax Service. Let us remind you that in accordance with Article 219 of the Tax Code of the Russian Federation, personal income tax benefits are issued for:

• education;
• treatment;
• payment of additional contributions to a funded pension;
• expenses for voluntary insurance: pension and life.

If you spent money on charity or an independent assessment of an employee’s qualifications, a refund of the tax paid will be provided only after filing a 3-NDFL declaration at the end of the reporting year.

For example

You must indicate the TIN on the title page and put dashes in the checkpoint field. Below is the serial number of the application for the current year.

The citizen's last name, first name and patronymic are indicated below.

In the “Payer status” field, in the case under consideration, the number 1 is entered; in the field “Based on the Tax Code article” the number 79 is entered; in the two fields below, the numbers 1 are entered. Then the exact amount is indicated.

an application is submitted for a refund of the amount for the period 2021. Next, indicate the code OKTMO and KBK of payment.

The second sheet contains the details of the recipient's bank. You can find a complete set of details in your agreement with the bank on opening an account.

The third sheet is filled out only if the applicant did not indicate his TIN. Otherwise, the third sheet is not filled out.

How to return tax through the Federal Tax Service

Citizens have the opportunity to choose how to receive fiscal benefits; this is provided for in the Tax Code of the Russian Federation. Taxpayers have the right to write and send an application for a property tax deduction (and any other - standard, social, professional) directly to the territorial office of the Tax Service.

To qualify for a personal income tax refund through the inspection, you will have to collect a package of documents confirming your rights to benefits. Note that the registration of benefits through the Federal Tax Service begins only in the year following the year in which the grounds for applying the fiscal deduction arose. For example, if you became entitled to a benefit in 2020, then you will be able to contact the Federal Tax Service only in 2021.

In addition to the documents, you will need to prepare a 3-NDFL tax return. The fiscal report contains the personal details of the payer, information about income and the amount of personal income tax to be returned.

In addition to the declaration and copies of supporting documentation, you will have to fill out a special tax refund form. Such a written application for a tax refund for a property deduction or other benefit can be completed in any form, but the Federal Tax Service recommends using a unified form for such a document.

Fill out the application

General information:

1. The application form was approved by Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected]
2. It is necessary to fill out all three sheets of the document.
3. You can fill out the form by hand using block letters. You can enter all the information on your computer, then print the document and sign it.

Sheet 1

So, to receive a property deduction, you must enter the following information into the form:

1. TIN. You can find out your number on the Federal Tax Service website: https://service.nalog.ru/inn.do. Next, you need to skip the line with the checkpoint, since this item must be filled out by organizations.
2. Application number. The number must be entered starting from the left side of the line. If this year the application is submitted for the first time, then the number 1 is entered. Repeated applications are indicated by the corresponding numbers. This is possible in cases where errors were made in previous applications and the taxpayer corrects them by filling out a new form.
3. Code of the Federal Tax Service where the application is submitted. You can find it on the tax website: https://service.nalog.ru/addrno.do.
4. Full Name. Each word should be on a separate line.
5. Article of the Tax Code of the Russian Federation, which regulates the return of personal income tax. This is Art. 78.
6. Reason for overpayment. Marked with a code. In our situation, we enter the number “1”.
7. Refundable payment. In the cell below we also put “1”, since it is the tax that is being returned.
8. Refundable amount. It must match the one indicated in the 3-NDFL declaration.
9. The tax period for which the tax will be refunded. Since our tax is personal income tax, we only need to enter 4 digits of the year, since this tax is annual. Let's assume that the return will be for 2021, then the line will look like this: GD.00.2017.
10. OKTMO code. It can be found at the link: https://www.nalog.ru/rn09/service/oktmo/.
11. Budget classification code. This is the tax code. For personal income tax it is: 18210102010011000110. We enter it.
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12. Number of application sheets. We write “003” (3 sheets). And the total number of sheets of all documents, for example: “012” (12 sheets).
13. In the section “Power of attorney and completeness of information...”, if an individual submits a declaration and application independently, then enters the number “3”; if this is done by another citizen by proxy, then the number “2”. The full name is written only if the documents are submitted by an authorized person. Next, indicate the date, telephone number and details of the power of attorney certified by a notary.

You do not need to fill out anything else on this sheet.

Sheet 2

The second sheet is for entering bank account details. Fill it out as follows:

1. Similarly to the first sheet, fill out the lines with TIN, surname and initials.
2. Bank details can be obtained from the institution itself or found in your personal account (online). You need to enter all the data very carefully. Also important: indicate only your own account, otherwise the Federal Tax Service will not transfer the money to you.
3. Enter information about the recipient. We write the recipient's name again. Next is the ID document code. For a passport it is “21” (all document codes are indicated in a footnote on the third sheet of the application). Then we enter the passport data: by whom and when the document was issued.

So, filling out the second sheet of the application is completed.

Sheet 3

This sheet must contain the taxpayer's personal information. Here we write the surname and initials, passport details (or other identification document), registration address according to the passport.

For your information! The sheet is not filled out (except for the line with the full name) if the TIN was indicated on the first sheet of the document.

From when to provide a deduction?

Paragraph 2 of Article 219 of the Tax Code of the Russian Federation clearly states that social deductions are provided starting from the month in which the employee applied for it.

There is no complete clarity regarding the property deduction. The Code is silent on what an accountant should do if an employee applies for a deduction in the middle of the year. Is it possible to give a deduction for the entire year, regardless of the date of receipt of the documents? Or should deductions start strictly from the month when the employee brought the papers?

There is no clear answer to this question. Experts from the Federal Tax Service of Russia believe that for the first time a property deduction can be received from an employer in the month in which the employee applied for it. A deduction for earlier months is provided by the inspectorate (letter dated September 22, 2015 No. BS-19-11/233; see “Federal Tax Service: the employer must provide a property deduction starting from the month in which the taxpayer applied for it”). Officials from the Ministry of Finance express the opposite position and allow deductions to be given for all months from the beginning of the year (letter dated January 20, 2017 No. 03-04-06/2416; see “Ministry of Finance: the employer must provide the employee with a property deduction from the beginning of the year, even if the application was received in the middle of the year").

Arbitration practice on this issue is also contradictory. At the beginning of 2015, by ruling dated 01/05/15 No. 304-KG14-6337, the Supreme Court supported the tax authorities (see “Supreme Court: property deduction is submitted by the tax agent from the date the employee submitted the notification, and not from the beginning of the year”).

But already in April of the same year, the judges expressed the opposite point of view and noted that the notice confirms the right to deduction for the whole year, and not for individual months. For this reason, the employer is obliged to provide a property deduction for the entire year starting in January, even if the employee brought the papers in the middle of the year (determination of the Supreme Court of the Russian Federation dated April 14, 2015 No. 307-KG15-324; “Supreme Court: a property deduction is provided to the employee from the beginning of the year, even if the employer received the application in the middle of the year").

It turns out that the employer has the right to choose any of two options. The first option is to provide a deduction starting from the month in which the employee brought the documents. But then the employee has additional troubles, since he must independently receive a deduction for the first months of the year. The second option is to provide a deduction for the entire year. In this case, the employer will have to retroactively recalculate the taxable base for personal income tax. As a result, an excessively withheld and transferred amount of tax is formed, which must be offset when paying wages for the remaining months of the year, or, at the request of the employee, transferred to his account.