Registration of 3-NDFL when buying an apartment - new declaration form + sample for 2021

When purchasing an apartment, citizens have the right to take advantage of a property tax deduction. To do this, you must submit an application and declaration to the Federal Tax Service in form 3-NDFL for 2021.

Who can claim a property deduction for purchasing an apartment?

Citizens of the Russian Federation will be able to receive a tax deduction:

• receiving income subject to personal income tax at a rate of 13%;
• those who did not receive the full amount of 260 thousand rubles;
• who bought an apartment, room or share in it and registered ownership of it in Rosreestr.

There are several features of providing a property deduction:

• citizens can purchase a residential property and register ownership of it for a minor child, returning the amount of the property deduction to themselves within the limit established by law (260 thousand rubles). The child is not subsequently disqualified from taking advantage of such tax relief in respect of his or her home purchase;
• For an apartment acquired by spouses in joint ownership, both spouses have the right to return the tax within the limits of expenses incurred. In this case, it does not matter to whom the object is registered. Each spouse can apply to the tax authority and receive a deduction for expenses of no more than 2 million rubles

For example: an apartment was purchased as joint property by the Ivanov spouses at a cost of 7 million rubles. Each of them can submit a package of documents to the tax authority and return personal income tax in the amount of 260 thousand rubles. If the cost of the apartment is less than 4 million rubles, the spouses have the right to distribute the deduction among themselves at their own discretion.

Citizens who bought an apartment from persons recognized by the Tax Code as interdependent (clause 1, clause 10, 11 clause 2 of Article 105.1 of the Tax Code of the Russian Federation) will not be able to take advantage of the property deduction. Namely, close relatives:

• parents;
• spouse;
• children;
• brothers and sisters;
• guardians or ward;
• subordinates by official position.

Buying an apartment: how much money will be returned if you submit 3-NDFL?

An individual who has spent funds on the purchase of an apartment has the right to expect a return of part of the funds spent in the amount of personal income tax paid (Article 220 of the Tax Code of the Russian Federation).
But there is a limitation - only those individuals who work officially and pay income tax can take advantage of this opportunity. The amount of personal income tax refunded depends on:

• the amount of expenses for purchasing an apartment;
• income tax paid on income earned by an individual.

You can return up to 13% of the cost of the apartment, but not more than the amount calculated from the maximum deduction allowed by the Tax Code of the Russian Federation (2 million rubles). Thus, the buyer of the apartment, who spent 2 million rubles on its payment. and more, 260 thousand rubles will be returned from the budget. (RUB 2 million × 13%).

If the apartment was purchased with a mortgage, the buyer has an additional right to receive a deduction for the amount of interest paid (in addition, personal income tax is returned in the amount of up to 390 thousand rubles).

To receive this money, you will need to report to the tax authorities using the 3-NDFL declaration and a package of supporting documents (more on this in subsequent sections).

Public figure and economist Roman Kharlanov answers:

Transactions up to one million rubles are not subject to a 13% tax. If the property is owned for more than three or five years (depending on the year of acquisition), income tax is also not paid. In this situation, if the cost of the apartment is 3.1 million rubles and you want to sell it soon after purchase, then you can try to go the other way. For example, if you (conditionally) bought a home for a little over two million, and sold it for three, that is, the difference in price is slightly less than one million, in principle, you can indicate in the documents not revenue, but income. In other words, your personal profit from the transaction. Then, perhaps, it will be possible to avoid paying this 13%. However, in this case, the tax inspectorate needs to provide the appropriate grounds.

What subtleties do you need to know about the tax on the sale of an apartment?

I sold my home and bought a new one, with zero income. What about taxes?

What documents should I attach to 3-NDFL?

The package of documentation attached to 3-NDFL includes the following documents:

1. Proof of identity (copies of passport pages with personal data and registration).

2. Containing data on income received (original 2-NDFL certificate received from the employer).

3. Of an application-informational nature (an application for a personal income tax refund, including the payment details of the applicant’s account, to which the inspectors will transfer the tax).

You can view and download a sample application for refund of overpayment of personal income tax when receiving a property deduction for the purchase of housing in ConsultantPlus, having received trial access to the system for free.

4. Certified copies confirming the fact of purchase of the apartment and payment of its cost:

• purchase and sale agreement (or equity participation in the construction of a house);
• act of acceptance and transfer of housing;
• certificates of state registration of ownership of the acquired property;
• bills, payment receipts or receipts.

What documents confirm the right to housing in different situations - see the diagram:

For additional useful information about 3-NDFL, see the material “Property tax deduction when purchasing an apartment (nuances)” .

Find out how to fill out the 3-NDFL declaration to receive a property deduction when buying an apartment with a mortgage in ConsultantPlus by getting trial access to the system.

Types of programs for filling out tax returns

The easiest option for filling out this document is to use official programs. They are easy to find on the Internet. But it is important to pay attention to the relevance of the presented version . For this reason, the optimal solution is to use the official version presented on the tax service website www.nalog.ru

The “ Declaration 2016 ” program is also posted on the website of the Main Research Computing Center (GNIVC) of the Federal Tax Service of Russia (www.gnivc.ru). In this case, it is located in the “Declarations” section in the special “Software” section.

The current version of the document is also presented on the specialized website https://deklaracia3ndfl.ru/programma-dlya-zapolneniya-deklaratsii-deklaratsiya.html

It can also be presented on other official resources. The easiest way to determine the relevance of a version is for an experienced lawyer.

Next, let's look at an example of how to fill out a declaration using the Declaration 2016 software:

Help fill out 3-NDFL: where to start compiling

You can fill out 3-NDFL in several ways:

• use the electronic program on the Federal Tax Service website - the program itself will calculate the personal income tax based on the input data and check the correctness of filling out the declaration;
• turn to the services of special consultants - in this situation, you will not have to enter information into the cells yourself and count nothing, you just need to collect and make available to the consultant all supporting documents, as well as pay for his services;
• independently prepare all the papers for the tax office - our material will help you cope with this process.

NOTE! The declaration for 2021 must be submitted using the new form from the Federal Tax Service order dated 10/07/2019 No. ММВ-7-11/ [email protected] you can here.

To confirm your right to a personal income tax refund when purchasing a home, you must fill out several sections in the 3-NDFL declaration:

• title page;
• 2 sections (1st - containing information about tax, 2nd - with calculation of the tax base and personal income tax);
• 3 sheets (Appendix 1 - information on income received, Appendix 5 and 7 - calculation of standard, social and property deductions).

Let's consider the scheme for filling out 3-NDFL when buying an apartment using the following example.

Example

Vasiliev Nikolay Antonovich in 2021 purchased an apartment for 2,750,000 rubles using accumulated funds. The 2-NDFL certificate received from his employer indicates taxable personal income tax (13%) income for 2021 in the amount of 484,000 rubles. (Personal income tax withheld by the employer - 57,720 rubles).

Let us dwell in detail on filling out the 3-NDFL declaration when purchasing an apartment using the example data in the following sections.

How to fill out 3-NDFL if housing was purchased using maternity capital? The answer to this question is in ConsultantPlus. If you do not yet have access to the system, get trial online access for free and proceed to the material.

Nuances of the tax return

A 3-NDFL declaration for the purchase of an apartment, which offers a refund of income tax, will allow you to partially return the funds spent. Such a declaration allows you to return income tax in a fairly large list of cases.

Based on the filing of such a declaration, it is also possible to return income tax in some other cases.:

1. Payment of a mortgage loan on a purchased property.
2. Expenses to pay for the education of yourself, your children or other close relatives.
3. Completion of a course of treatment on a paid basis.
4. Making voluntary pension contributions.
5. Making financial contributions to charity.

Only citizens of the Russian Federation who pay income tax and are ready to confirm their official income can submit such a declaration . More information about who is entitled to a tax deduction is described here, and here you will learn about the conditions under which you can count on a refund.

The tax period for such a declaration, as indicated in Article 216 of the Tax Code of our state, is a calendar year. For 2021, such a document must be submitted in 2021. How many years and for what period you can return tax is described here, and here you can find out when you should file a return.

Externally, 3-NDFL is a ready-made form in which you only need to fill out all the fields presented.

You can submit 3-NDFL in several ways at once:

1. In person at the tax office at your official registered address.
2. By registered mail to the tax office at the place of registration with mandatory notification of receipt.
3. In your personal account on the official website of the Federal Tax Service of the Russian Federation .

When sending a declaration by registered mail to the tax office, the date of filing is taken to be the date indicated in the state of departure. If the stamp says April 30, and the Federal Tax Service receives the shipment in May, the date of receipt is recognized as April 30.

You can obtain the form at the tax office or download it from the official website. The need to download only on the official website is due to frequent changes to individual items. Only the official website will offer the current version of the specified document.

Download the 3-NDFL declaration form in *.pdf format.

Preparation of 3-NDFL declaration sheets for the purchase of an apartment

Filling out 3-NDFL begins with special sheets - appendices 1, 6 and 7. The data reflected in these sheets is for informational purposes only:

• sources of income of the taxpayer (Appendix 1);
• the amount of property deductions (Appendix 6 and 7).

Appendix 1 contains a number of identical blocks (lines 010–080). For Vasiliev N.A. from our example, it is enough to fill out only 1 block, since last year he received income from 1 employer. If the taxpayer received income from several sources, for each of them it would be necessary to fill out a separate block 010–080 of Appendix 1.

To fill out the sheet, all data is taken from the 2-NDFL certificate, but you need to enter one more code correctly:

Code “07” means income received under an employment contract, tax on which is withheld by the employer.

Filling out Appendix 7 begins by indicating the encoded information (in the table, the codes are given based on the conditions of the example):

Further filling out Appendix 7:

• pp. 032-033 - reflection of the cadastral number and address of the purchased apartment;
• subp. 1.4–1.6 - entering information about the date of the document (deed of transfer of the apartment, certificate of state registration of ownership of the property);
• subp. 1.7 - share in ownership;
• subp. 1.8 - when filling out this line, Vasiliev N.A. must keep in mind that the amount of his expenses for purchasing an apartment (2,750,000 rubles) exceeded the allowable tax deduction of the Russian Federation (2 million rubles), therefore, in the cells of this line he you must indicate the number 2,000,000.

Of all the subsequent subparagraphs of the application, Vasilyev N.A. filled out subparagraph. 2.5, 2.8 and 2.10 (see table below):

N.A. Vasiliev did not fill out Appendix 5, since he did not receive standard and social deductions in 2021.

We will tell you how N.A. Vasiliev prepared the remaining sheets of 3-NDFL in the next section.

For a sample of filling out Appendix 7, see here.

What sheets need to be filled out?

When purchasing an apartment, the applicant will need a sample 3-NDFL. It is almost impossible to find in the public domain a sample 3-NDFL that takes into account all the nuances of a specific transaction, because the apartments and the conditions for their purchase are different, and the applicant, when purchasing, needs to reflect individual information on the declaration form.

Let's look at a sample of filling out a declaration form using the following transaction as an example:

Mr. Kholmogorov Ilya Vladimirovich purchased an apartment in January 2018 for 3,200,000 rubles. The provided certificate of employment for 2021 indicates Mr. Kholmogorov’s monthly income of 120,000 rubles, except for December, when the income was 70,910 rubles, the total income is 1,390,910 rubles. As a source of payment of contributions, I.V. Kholmogorov indicated one place of work with official registration. Mr. Kholmogorov did not receive any similar compensation and is claiming a property deduction for the first time.

To generate a declaration based on the initial information of the transaction in question, you will need to fill out the title page of the declaration form, the first and second sections, as well as 2 appendices: No. 1 and No. 7.

Filling out information about codes on the pages of the declaration form is done using strictly established rules, which we will consider with a breakdown of the fields to be filled out.

Appendix No. 1

We indicate in the appropriate lines:

• Mr. I.V. Kholmogorov is listed as a resident of the Russian Federation, so we take information from the certificate and indicate the 13% tax rate;
• we write off the values ​​of TIN, KPP and OKTMO from the employer’s details;
• We code the income by type: contributions have been transferred in full, enter the value 07 in the appropriate field;
• enter the name of the employer in line <060>;
• in the 2-NDFL certificate we find the total value of the income paid to the applicant - 1,390,910 rubles, and the total amount of the contribution paid from it - 180,818 rubles, we enter this information in lines <070> and <080>, respectively.

Application #1 will look like this:

Appendix No. 7

Installing codes:

• in line <010> we write code 2, which characterizes the object as an apartment;
• line <020> requests information about who is the applicant for the declaration: the owner of the property or, for example, the parent of a minor purchaser of real estate. In our case, the applicant is the owner, we write code 01;
• code 4, which we selected in line <030>, indicates that in our case the object does not have a number. Read more about the property type code <03> - what it is and what it can be in our article.

In the line asking for the location of the object, indicate the address of the apartment. The corresponding line of the declaration indicates the date of transfer of the object into the ownership of the applicant - 01/31/2018. In line <080> we indicate 2,000,000 rubles.

The purchase of an apartment was not associated with attracting credit funds, so we enter 0 in the remaining fields. Next, in line <140> we indicate the amount of total income - 1,390,910 rubles.

In line <120> we calculate the amount with which Mr. I.V. Kholmogorov has the right to claim a deduction in future periods. To do this, we reduce the upper limit established by the Tax Code of the Russian Federation - 2 million rubles - by the total income received by the applicant - 1,390,910 rubles, getting 609,090 rubles.

In all lines in which there is no value, we enter the value 0. The application, filled out taking into account the requirements of the initial information from the example, looks like this:

Section No. 2

In the first lines of the section we will encode information about the type of income. In our case, code 3 characterizes the income of our applicant under the meaning “other”. When asking for line <001> about the tax rate, enter 13.

Fill out point 1 of the second section. In the example, the income was received without the participation of foreign capital, therefore, to fill in, select lines <010>, <030> <040>, in which, according to the initial information from the example, we indicate the value of the applicant’s total income of 1,390,910 rubles.

In the second part, we fill in line <080>, indicating the total withheld contribution to the state treasury as the value 180,818. In cell <160> we calculate compensation in monetary terms, which Mr. I.V. Kholmogorov has the right to claim, for this the value from the line <030> multiply by 13%, which in our case coincides with the value of the income contribution withheld from the applicant’s income - 180,818 rubles.

In the empty fields of the section we enter the value 0. The section is completed and looks like this:

Section No. 1

Combining information about the amount of the deduction calculated in section 2 and codes related to the identification of the tax authority to which the report is submitted, section 1 will additionally request in line <010> to enter a code from 1 to 3 depending on the purpose of generating the declaration and the results of calculations in the sections .

We generated a declaration form, which, using calculations in section 2, confirms the applicant’s right to receive a deduction in the amount of 180,818 rubles, so we enter the code value - 2. And the amount of the calculated deduction - 180,818 rubles - is indicated in line <053>.

This is where we finish filling out this section and move on to the first page of the report. The first section looks like this:

Title page

To generate the first page of the report, the applicant will need to provide the following information:

• when submitting the primary form, enter 0 in the corresponding cell;
• the declaration form is filled out as an annual one - code 34;
• reporting year is the year of the transaction, for us it is 2018;
• the tax office has its own code, which can be found by the address or name of the locality where the person filing the declaration lives, our version is 4703;
• Russian digital code - 643;
• code 760 characterizes the applicant as an individual.

There are three cells left to fill:

• form of certificate provided by the applicant to confirm identity (021 - code for a passport issued in the Russian Federation);
• the applicant’s status is indicated according to the prompt located on the right: 1 or 2, Mr. I. V. Kholmogorov is a resident, so we indicate the value 1;
• the person providing the data and responsible for the authenticity is coded 1 or 2, according to the prompt. In our case, the declaration is submitted by Mr. I.V. Kholmogorov himself, so we indicate the value 1.

The remaining columns of the title page request information from documentation confirming the applicant’s identity:

Algorithm for filling out sections 1 and 2 of the 3-NDFL declaration when purchasing an apartment

Vasiliev N.A. took the data for completing the title page of 3-NDFL from his passport, and found out the necessary codes at the tax office at his place of residence (see table):

Next, Vasilyev N.A. proceeded to filling out section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate...”.

To the right of the section name, Vasiliev N.A put the number “13”, which means the personal income tax rate (13%), and in paragraph 1 “Type of income” he indicated the number “3”, selecting the appropriate option from the list next to this cell .

In lines 010, 030 (intended to reflect income) and 040 (dedicated to deductions), he entered the same values ​​- the amount of income received in 2021 (information taken from the 2-NDFL certificate) and the amount of deduction equal to it. In line 060 I put “0”, which means there is no difference between the income indicated in line 010 and the tax deduction amount reflected in line 040:

Lines 080 (personal income tax withheld) and 160 (subject to return from the personal income tax budget) reflect the amount of income tax withheld by the employer (its amount is indicated in certificate 2-NDFL and in this example is equal to 57,720 rubles):

The same amount must be transferred to section 1 of the 3-NDFL declaration (line 050) - this amount will be returned to N.A. Vasiliev from the budget. In line 040 enter 0 (nothing needs to be paid to the budget based on the conditions of the example). To fill out lines 020 and 030 with codes, the taxpayer used the information about KBK posted on the Federal Tax Service website, and specified the OKTMO code in the classifier:

When filling out section 1, you should pay attention to line 010 - it consists of only 1 cell and is lost against the background of multi-valued lines dedicated to KBK and OKTMO. In this line, Vasiliev N.A. placed the number “2”, selecting from the list offered next to the necessary action with personal income tax for his case - “refund from the budget”:

As a result of the calculations performed, it turned out that for 2021 Vasilyev N.A. can return the tax only on part of the deduction, and its unused amount is transferred to subsequent periods. Find out how this happens in the next section.

How to fill out a return application

Fill out the form by hand or on the computer. Write legibly in capital block letters. Use dark blue or black paste. Be careful, you cannot cross out or cover up a mistake. Documents with corrections will not be accepted.

The table explains how to fill out the fields.

Repeated declaration 3-NDFL: will additional documents be needed?

The concept of “submission of a repeated declaration” is not used in tax legislation. From the taxpayer’s point of view, this may mean re-applying to the tax authorities for the balance of the unused deduction - a situation where several 3-NDFL declarations are filed for one-time expenses incurred related to the purchase of an apartment (primary and subsequent - for income received in the periods following for the first year of receiving the deduction).

Some information in each subsequent declaration will be repeated (data about the taxpayer and the purchased property), and information about the income received and personal income tax will change.

In this case, you will have to start collecting documents again - you need to:

• fill out an application for a personal income tax refund;
• request new 2-NDFL certificates;
• issue 3-NDFL.

Copies of other documents (for example, an apartment purchase and sale agreement) do not need to be provided again.

The video tutorial will help you correctly write an application for an income tax refund: “We are preparing an application for a personal income tax refund (sample, form) .

Sample application to an employer for a property deduction

An example of filling out an application to an employer for a property deduction. The application is submitted to the employer's accounting department along with a notice confirming the deduction received from the tax office. Microsoft Word version 2003 or higher (or similar program) is required to open.

Note: There is no single standard application form established by law, therefore some organizations have introduced their own application form. In this case, you may be asked to rewrite it according to the internal form.

Can the 3-NDFL sample when buying an apartment be used when selling it?

The 3-NDFL declaration when selling an apartment is somewhat different in composition from the 3-NDFL when buying it. The example discussed above can be used in such a situation, but only partially:

• You can leave only the title page without adjustments (by specifying the tax period);
• in section 1, similar codes KBK and OKTMO are filled in (the rest of the information changes);
• section 2 and appendix 1 are drawn up in a different way;
• Instead of Appendix 7, the calculation for Appendix 1 is filled out.

To fill out a 3-NDFL declaration when selling an apartment, the same methods can be used as when filing a 3-NDFL in other situations (you can use a special program, fill out the declaration form yourself, etc.).

Find answers to your questions in the materials in the “Personal Income Tax for an Apartment” .

Results

Declaration 3-NDFL when purchasing an apartment is filled out according to algorithms regulated by order of the Federal Tax Service on the basis of supporting documents (acceptance certificate of the apartment, certificate of state registration of real estate rights, payment receipts, etc.).

The balance of the property deduction can be carried forward to subsequent periods. To do this, you need to collect the package of documents again, fill out a declaration and submit an application to the tax authority.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 7, 2019 No. ММВ-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Section 2

The example presented above for filling out 3-NDFL when purchasing an apartment implies that Shirokova did not receive deductions through a tax agent (for example, they are not required). There was no non-taxable income either.

She takes line 040 from field 210 of Sheet D1. Since the values ​​of fields 030 and 040 are equal, the resulting difference is zero. This is field 060.

Line 070 is obtained by multiplying line 060 (0 rub.) by 13%. As a result, we get zero rubles.

We transfer the indicator to line 080 from field 100 of Sheet A.

Also see “How to fill out Section 2 of Form 3-NDFL for 2021.”

Section 1

It is accepted that the step-by-step filling out of 3-NDFL when purchasing an apartment ends with filling out Section 1. Here, in field 050, Shirokova transfers the amount of tax that the budget must return to her in connection with resolving the housing issue.

Also see “KBK for 3-NDFL for 2016”.

In this case, OKTMO Shirokova takes 2-NDFL from the certificate. That is, it will be a code not at her place of residence, but where the tax agent paid income tax.

See more about this here.

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20.03.2017