Application for personal income tax refund: sample 2020 (download)

An application for a personal income tax refund is necessary for taxpayers to receive a refund for overpaid tax. Excess in payments between individuals and their budget can arise in different situations:

the employer (tax agent) made a mistake in the calculations and withheld personal income tax in a larger amount than required;
after a year, an individual decides to exercise the right to a tax deduction (for example, property or social);
During the year, the taxpayer's status changed from non-resident to resident, as a result of which it is necessary to recalculate the tax withheld from the beginning of the year and reimburse the overpayment.

When can I return 13 percent after purchasing an apartment?

A 13 percent refund when purchasing real estate is nothing more than a tax deduction. It is provided on the basis of Art. 220 Tax Code of the Russian Federation.

What is important to know:

Property tax deduction is available when purchasing an apartment in cash or with a mortgage, purchasing land plots or houses, or shares in ownership.
If the property is purchased during marriage, the refund is provided to both spouses.
You can apply for a refund through your employer or directly to the Federal Tax Service.
There are two deductions: when buying and when selling. They are different and do not replace each other.
13 percent will be returned if the housing was purchased in the Russian Federation.
If real estate is acquired as shared ownership, money is transferred in the amount of expenses actually incurred by each of the owners, but within the established limit.
If the apartment was purchased under an exchange agreement with an additional payment, you can get a deduction.
The deduction can be used several times until the limit is exhausted.
The balance is carried over to the next year, and so on until the amount is fully refunded - 13% of the expenses incurred, but not more than the established limits.

Important! If the apartment was purchased for cash, the deduction is calculated from RUB 2,000,000. and you can get 260,000 rubles. When purchasing a home with a mortgage, the tax refund on interest will be 3,000,000 rubles, and you will be able to reimburse up to 390,000 rubles.

Example. A woman bought an apartment for 5,000,000 rubles. for cash. The amount of deduction is calculated from the maximum allowable amount - 2,000,000 rubles:

2,000,000 x 13% = 260,000 rub.

How many times can you receive a property deduction?

The taxpayer can use the compensation once, but until the full amount is returned to him. But it all depends on two conditions:

The apartment was purchased before 01/01/2014. The return was tied to a specific property. It could be obtained once in a lifetime for one apartment.
The property was purchased after 01/01/2014. Payments are tied to a specific taxpayer, but they can be used to purchase multiple properties until the limit is exhausted.

Example when purchasing a home before 01/01/2014:

The property was purchased for RUR 1,800,000. in 2013. The owner received 13% - 234,000 rubles. He still had 200,000 rubles left. limit, but he could not get 26,000 rubles. from this amount, because the remainder cannot be transferred.

Example when purchasing a home after 01/01/2014:

The conditions are the same. Payments can be transferred to the purchase of other real estate. If a person buys another apartment, the remaining 26,000 rubles will be returned to him.

About personal income tax deductions

The taxpayer has the right to return the previously paid amount of income tax, claiming deductions due to him by law. The Tax Code allows you to use the following types of deductions (Articles 218-221 of the Tax Code of the Russian Federation):

standard;
social;
property;
investment;
professional.

In the event of an overpayment of tax identified by the declaration during a desk audit based on submitted documents, the Federal Tax Service will return the over-deducted amount to the account of the individual.

Conditions of registration

To return 13 percent when purchasing real estate, a person must meet several requirements:

Be a tax resident and payer of personal income tax. A resident is a citizen who lives in the Russian Federation for at least 183 calendar days during the year.
You spent your own money or took out a mortgage to purchase a home. If real estate was purchased with a military mortgage, under a gift agreement or other gratuitous transaction, a refund is not provided, because the person does not bear the costs.
The seller is not a close relative of the taxpayer. Refunds are not provided if the seller and buyer are interdependent persons (clause 5 of Article 220 of the Tax Code of the Russian Federation). For example, if the transaction is concluded between a guardian and a ward, spouses, parents and children, full or half brothers or sisters.
The recipient can submit title documents for housing.
The limit has not been reached.
The housing is located in Russia.

There are also individual situations that are worth considering in detail.

If I'm not working

In Art. 220 of the Tax Code of the Russian Federation states that property deductions are provided to taxpayers. Unemployed people do not pay 13% personal income tax, therefore, they cannot return part of the money when buying an apartment.

The apartment was purchased with a mortgage

If real estate is purchased with a mortgage, you can make several payments at once:

13% from purchase, but not more than 260,000 rubles. Calculated from actual expenses incurred excluding interest.
13% of the mortgage interest paid, but not more than RUB 390,000.

There is also a social tax deduction available to mortgage borrowers on the basis of paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation. It is provided for mortgage life insurance, but not more than RUB 120,000. in year. If the cost of the policy exceeds 120,000 rubles, it will not be possible to transfer the balance to the next year.

Note: if the taxpayer received a refund for insurance, but later returned the insurance premium, the payments will have to be returned to the budget.

The apartment was purchased in cash

Everything is very simple here. The taxpayer has the right to return 13% of the actual expenses incurred, but not more than RUB 2,000,000.

Example. A man bought an apartment for RUR 1,500,000. in 2021. He is entitled to a payment of 195,000 rubles. In 2021, he purchased another home for 3,000,000 rubles, but the deduction is calculated from the balance - 500,000 rubles. Another 65,000 rubles were returned to him.

For individual entrepreneurs

Entrepreneurs who pay personal income tax can return 13% when purchasing real estate. For example, using OSN. If UTII, PSN, Unified Agricultural Tax, or simplified tax system is applied, such tax is not paid, but persons paying personal income tax on additional income can take advantage of the deduction.

For example, a 13% refund is available for individual entrepreneurs who use the simplified tax system “income” and transfer 13% of personal income tax on income when renting out housing under a rental agreement.

Self-employed

Self-employed people pay professional income tax, not personal income tax, and deductions are not available to them.

For pensioners

According to paragraph 2 of Art. 217 of the Tax Code of the Russian Federation, personal income tax is not withheld from pensions. Pensioners can receive payments when purchasing an apartment in several cases:

If you continue to officially work and pay taxes in retirement.
If personal income tax is paid from income: for example, from renting out an apartment.
If an apartment was purchased during retirement, you can return 13% for the year of purchase and the three years preceding retirement.

13 percent refund for children

Children in most cases are not payers of personal income tax and cannot claim deductions. But parents, having bought an apartment for a child, have the right to issue a return to themselves, even if the housing has been transferred into the ownership of their son or daughter.

It is important that the limit is not exhausted.

When purchasing an apartment under a shared participation agreement

To determine the amount of property deduction, you need to take into account the full cost of the DDU. When calculating, all actual expenses incurred by the payer are taken into account. Payments can be made annually as contributions are paid, or for the last three years at once.

When buying an apartment while married

If real estate is acquired during marriage, it becomes the common property of the spouses, unless otherwise established by the marriage contract (Article 34 of the RF IC). Husband and wife are provided with 2,000,000 rubles each. for everyone. Until 2014, this amount had to be distributed.

Thus, when buying a home, everyone can receive 260,000 rubles, and in total - 520,000 rubles.

When buying an apartment using maternity capital

If real estate was purchased using maternal capital, the deduction is calculated from expenses incurred from one’s own funds.

Example. The apartment was purchased for 2,000,000 rubles, of which 466,617 rubles. - maternal capital. In fact, the buyer spent 1,533,383 rubles, and the deduction is calculated from this amount. They will return 199,339.79 rubles, and another 60,660.21 rubles. the payer will be able to receive it if he purchases a second property.

Tax deduction for co-borrower

If a person acts as a co-borrower under a mortgage agreement and spends his money to repay the debt to the bank, he can also take advantage of the payments.

Several conditions are important:

Availability of ownership rights to a share in the apartment.
The borrower and co-borrower each pay their share of the mortgage and interest.

Note: the tax will not be returned if the owner is the borrower, but the co-borrower actually pays the mortgage; the loan is paid by the sole owner of the apartment, and the co-borrower is simply indicated in the agreement; the property is registered in shares, but the mortgage is paid by the main borrower. In the latter case, personal income tax can only be returned for your share.

Changes for 2021

In 2021, form 3-NDFL was updated (Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/ [email protected] taking into account changes made by orders of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/ [email protected] and dated 10.10.2016 No. ММВ-7-11/ [email protected] ), the tax service will not accept the old declaration when reporting for 2021. The new Form 3-NDFL can be downloaded here: Form 3-NDFL in .pdf format (482 KB; Adobe Acrobat program) and Form 3-NDFL in .xls format (474 KB; Microsoft Excel program)

The changes made to the declaration are in the Instructions from the Federal Tax Service (.doc (WORD) file).

The changes are minor, the instructions in the pictures on the Site remain relevant.
You only need to fill out the Title, R.1, R.2, Sheet A, Sheet D1, Sheet D2, Sheet E1.

Ways to get 13 percent back when buying an apartment

You can make a deduction in several ways:

Through the employer.
Directly to the Federal Tax Service by submitting documents in person or through State Services.

Let's consider both options in detail.

How to get 13 percent from the purchase of an apartment through an employer?

To return personal income tax through your employer, you don’t have to wait until the end of the tax period and receive the money in the year you purchase your home.

What is needed for this:

Submit an application to the Federal Tax Service at your place of residence to receive notification of the right to refund part of your taxes. It will be issued within 30 calendar days.
Receive the notification and submit it along with other documents to the accounting department at the place of employment.

After this, the employer will no longer withhold personal income tax from the salary within the amount of the deduction.

Contents and sample application

The application is filled out according to the recommended form KND 1150074, contained in Letter of the Federal Tax Service of Russia dated October 6, 2016 N BS-4-11/ [email protected]

What information does it contain:

Name of the tax authority.
Full name, tax identification number, registration address, contact phone number, passport details of the applicant.
Information about the employing organization.
The amount of expenses incurred to purchase a home. For a mortgage, interest costs.
Address of the purchased property.
List of attached documents.
Date of compilation, signature with transcript.

Sample application

Note! You can apply for a notice online through your taxpayer’s personal account.

Documentation

To receive notification of the right to payments, you must submit to the Federal Tax Service:

Statement.
Passport.
An extract from the Unified State Register confirming ownership.
Certificate 2-NDFL (optional, but desirable).
Real estate purchase and sale agreement, transfer deed.
Documents confirming expenses: receipt, bank account statement confirming the transfer of money to the seller.
Mortgage agreement if housing is purchased with the help of a bank.
Marriage certificate (if available).
Agreement for participation in shared construction, if the apartment was purchased under it.
Birth certificate of the child, if the housing is registered in his name.
Application for distribution of deductions between spouses.

The Federal Tax Service will check the submitted documents and issue a notification. It must be submitted to the employer. He will not need a declaration or certificates: it is believed that the tax office has already verified the taxpayer’s right to a refund, and the accounting department can only prepare all the documents in-house and stop withholding personal income tax from the employee.

Sample agreement

How to return 13 percent when buying an apartment with a mortgage through State Services?

If you have a confirmed account on State Services or a qualified electronic signature, a refund of 13 percent is possible through your personal tax office.

Step by step everything looks like this:

Log in and go to the “Life Situations” section.
Click on “Submitting an application for tax deductions”, then click on “When purchasing real estate”.
Fill out the 3-NDFL declaration and send it for verification by uploading the remaining documents. If the return is issued for previous years, a separate declaration is drawn up for each year.
Wait for the results of the inspection of the declaration by the Federal Tax Service. This takes up to three months.

If the return is approved by the Federal Tax Service, personal income tax will no longer be withheld from the salary or the entire amount for past periods will be returned at once.

Documentation

You need to submit to the tax office:

Passport.
Declaration 3-NDFL.
Certificate 2-NDFL for the year from the employer.
Extract from the Unified State Register of Real Estate.
Contract of sale.
Payment documents.
Marriage certificate if the property was acquired as joint property of the spouses.

Note: these documents are downloaded electronically and sent along with the 3-NDFL declaration.

Form 3-NDFL: how to fill out an income tax refund? Example

The application must be typed or handwritten in legible handwriting . It must include all required information. You should not enter unnecessary information.

In the header of the application it is written to whom it is being submitted and from whom . This can be done, for example, in this form:

Head of Tax Inspectorate No._______

“From _Last Name First Name Patronymic_, address: ___, INN No. ___.”

The declaration must be submitted to the office at your place of residence. This also applies to situations where the apartment is located at a different address, or the TIN was obtained in another department.

Next, the main text is written, which contains a request for a refund , for example:

“I ask you to return to me the overpaid amount of personal income tax for __ year in the amount of __ rubles (in numbers and words). The reason is the purchase of an apartment.”

And with account details:

“Transfer money to account No. __ in bank _name of bank_.”

Then the date of submission of the application and the signature of the applicant are put.

You can return 13% of the contract price, but not exceeding 2 million rubles. In other words, the maximum possible refund amount will not exceed 260 thousand rubles.

Here you can download an application form for a deduction and a sample to fill out.

Lawyer's answers to private questions

Is it possible to return 13 percent with the entire amount at once?
Yes, if the taxpayer has a large salary. For example, if during the year of purchasing an apartment the payer transferred 260,000 rubles. as personal income tax, then this amount will be returned.

Can a husband use the deduction when buying an apartment, and then the wife apply it for a house?

Yes, if each spouse has not exhausted the established limits.

I am retired, I rent out an apartment under a rental agreement. What documents are needed for the tax office to receive 13 percent for a purchased house?

You can issue a refund if you pay personal income tax on renting out housing and provide a declaration. You will need a passport, a purchase and sale agreement, a rental agreement and documents confirming the costs of purchasing a house.

How to get a deduction without leaving home if you don’t have a confirmed account with State Services?

Only users with confirmed accounts on the portal or with qualified electronic signatures can submit documents. There are no other options.

Is it possible to apply for deductions for previous years?

Yes. For example, if an apartment was purchased in 2021, you can return taxes for 2021, 2021 and 2022, that is, for three years, but not before the right to payments arises. Only pensioners can return money for previous years.

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It is recommended to attach a register of documents to the declaration - it will exempt you from re-demanding the same papers, and will also help prove their presence in case of loss. 3 months are allotted for the desk review of the submitted report and another 1 month for the transfer of funds to the individual. To receive overpaid tax amounts, the payer must submit a special application to the Federal Tax Service, indicating the details of the account to which the funds will be transferred.

Sample list of documents

An example of filling out a list of documents for property deductions to be sent by mail to the tax office. Microsoft Word version 2003 or higher (or similar program) is required to open.

Please note: this listing is just an example. Your inventory must contain exactly all the documents that you send to the tax office. You can find a list of documents that you need to apply for a property tax deduction here: Documents for processing a property tax deduction