List of documents for a tax refund when buying an apartment with a mortgage: what package is needed for a property deduction of 13 percent, repeatedly and initially, how to fill out 3-NDFL? Justice

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).

Reasons for filling out 3-NDFL again when buying an apartment
№	Situation	Explanation
1	The apartment cost less than 2 million rubles	This means that the remaining deduction amount (Apartment prices MINUS 2 million rubles) automatically transferred to indefinite future tax periods. When you purchase your next home, you can use the remainder of this deduction. To do this, submit a repeated 3-NDFL declaration to the Federal Tax Service when purchasing an apartment in the future. The repetition here is that the buyer additionally uses the same single deduction.
2	Small official income for the buyer	The economic point is that the personal income tax transferred by the tax agent to the budget for the year of purchase of the apartment was not enough to immediately return the entire amount of tax due based on the price of the housing. In this case, re-declaring the tax deduction when purchasing an apartment allows you to return the remaining amount of 13% tax.
3	There are shortcomings, errors, etc. in the primary declaration.	This is a purely technical reason when it is necessary to re-submit 3-NDFL from the purchase of an apartment. Inconsistencies can be identified by both tax authorities and the home buyer himself.

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

How to apply for a loan to be approved

For the resubmission to be successful, you need to take care of the following:

fill out the application form correctly and accurately;
provide all required information, paying special attention to fields marked with an asterisk;
Pre-calculate using a loan calculator to see if the loan will be burdensome for the budget;
have a permanent job with a decent salary;
improve your credit history;
have a neat appearance;
When filling out the form, indicate your available real estate and other property.

Inattention when filling out an application, specifying a mobile number instead of a landline number and other negligence may cause refusal when checking documents with a scoring robot. If the reason for the initial refusal was the incompleteness and incorrectness of the data provided, then a repeated application, if filled out correctly, can be approved with a high degree of probability. If you have been blocked by the security service or the credit committee, there may be no chance of getting a positive decision, at least in this bank, even after the above deadlines have passed.

A few simple rules will help you increase your chances of getting a loan approved.

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:

2,000,000 rub. × 13% = 260,000 rub.

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.

Can I re-apply for child support?

According to the information that is prescribed in the legislative acts of the Russian Federation, namely in article number 134 of the Civil Procedure Code of the Russian Federation, there are situations when a judicial institution does not accept a statement of claim for reimbursement of alimony payments and does not begin paperwork. In this case, the question arises of re-filing a claim in court, and this is quite realistic, except for the situations that are prescribed in the first part of the presented article - then re-filing a claim for alimony is impossible.

In addition, there are situations when one of the parents, who is the child’s guardian, refuses the statement of claim due to the defendant’s promise to him to resolve this issue peacefully. For example, the plaintiff may be promised a larger amount of money - in return he must waive alimony. The presented situation is not uncommon nowadays. And in fact, the defendant has the right to withdraw the decision from the enforcement agency, thereby revoking the decision.

According to the fourth resolution of Article No. 21 “On Enforcement Proceedings”, the return of the statement of claim is not an obstacle to re-filing for alimony if the oral agreement was not respected by one of the parties to the transaction.

Thus, to the question: is it possible to first refuse alimony and then apply again, the provisions of the legislative acts of the Russian Federation indicate that the collection of periodic or regular payments can be carried out throughout the entire period for which it was awarded. This means that the guardian has the right to apply for repeated collection of alimony until the child reaches adulthood.

Article number 135 of the Civil Procedure Code of the Russian Federation states that cases of alimony are subject to re-examination if:

The defendant has additional facts that prove that he has the right to receive alimony;
The person obligated to pay alimony has been replaced;
The requirements specified in the content of the statement of claim by the recipient of alimony have changed;
One of the parties to the proceedings identified violations in the trial procedure. The conditions for implementing the presented procedure are provided for by the legislative norms of the Russian Federation and the rules of jurisdiction;
Re-filing for alimony is possible if the original claim was not properly considered by the court. The reasons for this action may vary.

According to the legislation of the Russian Federation, the following persons can apply for repeated receipt of alimony payments:

Children who have not reached the age of majority;
Adult children who, due to their health status, do not have the opportunity to work full-time or who are studying full-time at a secondary vocational or higher educational institution;
The mother of a child who is on maternity leave to care for the baby. In addition, the mother has the right to receive alimony if she supports a child who was called up as a disabled person of the first group from childhood;
A spouse who is unable to work. The reason could be any circumstance. However, in this case, there is one important condition - the spouse must be officially classified as a low-income citizen;
A former spouse who became disabled while in an official marriage, or for one year after its dissolution;
A spouse who needs financial support or one who retired due to old age five years after the divorce;
Parents who have retired or are unable to work due to age or state of health.

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.

Do I need to go to court?

To go to court again, you need to have procedural grounds. You can resubmit your application in the following cases:

If previously the court refused to accept the application due to its incorrect execution. In this case, the plaintiff can correct the shortcomings and re-submit the application;
New circumstances have emerged that may change the decision made.

The procedure for re-collection of alimony through bailiffs

The job of bailiffs is to take coercive measures against a person who does not pay alimony.

Procedure for resumption of enforcement proceedings

Bailiffs have the right to begin their duties only after receiving a court order. It often happens when the debtor goes to a meeting with the collector and an agreement is concluded between them on the procedure and amount of cash payments. But in the future, the alimony payer may refuse to comply with the conditions. . In this case, the applicant can re-apply to the bailiffs.

Resumption of enforcement proceedings is allowed only if obligations are not fulfilled in relation to minor children. In other cases, the resumption of enforcement proceedings will be impossible.

Required documents

The main document that needs to be presented to the bailiffs is the writ of execution. In addition to this, you must provide:

Information about the plaintiff and defendant.
Details of the document that authorizes the use of compulsory measures.
Details of the bank account where the funds will be received.