Deadline for returning deductions according to the 3-NDFL declaration: we explain in 2 minutes

After submitting a 3-NDFL declaration for a tax deduction to the Federal Tax Service, most citizens ask the question: When will I receive the payments due to me? Many people believe that in this matter everything depends only on chance and their own luck. In fact, there are established deadlines during which tax officials must review your 3-NDFL declaration, make a decision on the payment of money and, in case of a positive decision, transfer the funds to the details you previously specified.

Deadlines for payment of tax deductions after filing the 3rd personal income tax.

After submitting the declaration and all accompanying documents to the tax authority, it carries out a desk audit, which includes a direct check of the declaration itself, as well as all provided documents for their authenticity, by requesting information from the relevant authorities that issued these documents. Upon completion of the desk audit, the Federal Tax Service makes a decision on granting or not granting a tax deduction.

The decision to provide a tax deduction must be made within 3 months from the date of filing the declaration, in accordance with Article 88 of the Tax Code of the Russian Federation.

It would not be amiss to note that if you have a personal taxpayer account, you can monitor the progress of the verification of your declaration in the “Taxpayer Documents > Electronic Document Flow” section. After the Tax Service makes a positive decision on the payment of the deductions due to you, you must transfer funds to the bank account specified in the application.

In accordance with Art. 78 of the Tax Code of the Russian Federation, the transfer of funds may take up to one month.

In total, in the worst case scenario, you will have to wait no more than 4 months for a tax deduction. If the payment period has been delayed for a longer time, you can contact your tax office to find out the reasons.

When should the Federal Tax Service return the tax?

The deadlines for transferring tax deductions are specified in paragraph 2 of Article 88 of the Tax Code of the Russian Federation. The Federal Tax Service has three months from the date of submission of documents for a desk audit. After the end of the desk audit, the tax service is obliged to make its decision: to approve the tax refund or refuse. The taxpayer must be notified in writing of the results of the audit. Let's look at how to track your tax deduction below.

If the Federal Tax Service makes a positive decision, the citizen additionally submits an application for a refund of 13%. It contains his personal account and bank details. The tax office has one month to transfer the money. Thus, the maximum time for checking and transferring a refund takes four calendar months.

How to find out when the tax deduction will arrive? The easiest and most convenient way is to open a personal taxpayer account. To do this, you need to contact the nearest tax office with your original passport and TIN. It is not necessary to come to your place of registration; you can open a personal account at any tax office.

The taxpayer will be given a personal login and password. Using your personal account, you can check the status of your tax deduction. To do this, you need to go to the Federal Tax Service website using your username and password. It takes three days to create a taxpayer’s account. After that, it displays the status of the tax deduction refund.

If it is not possible to create a personal account, there is still a way to find out when the tax deduction for the apartment will be paid. The taxpayer has the right to call his tax office, give the TIN and receive verbally the result of the audit process of his tax return.

Tax deduction when buying an apartment with a mortgage: how to return up to 650,000 rubles

Briefly about the deduction and why it is needed

1. When and who has the right to deduct when buying an apartment?
2. Amount of deduction when purchasing an apartment
3. How many times can you get a tax deduction?
4. Statute of limitations for tax deductions
5. Documents for registration of deduction for an apartment
6. How to quickly and inexpensively issue a deduction

Briefly about the property deduction and why it is needed

Property tax deduction is an opportunity to return previously paid income tax when purchasing property. “But I didn’t pay any taxes,” you say, and you’ll be right. Income tax (also known as personal income tax) of 13% is withheld and paid by your employer on a monthly basis. Of course, if you are officially employed and receive a salary.

The scheme is this: when purchasing an apartment, residential building or land, the state gives you the opportunity to return 13% of the purchase amount to your account. However, not everything is so simple - the purchase amount has a certain limit. You will learn about it from this article.

When and who has the right to deduct when buying an apartment?

If you are a tax resident of the Russian Federation (clause 2 of Article 207 of the Tax Code of the Russian Federation) and buy an apartment with your own funds or with a mortgage, then you receive the right to a deduction on all legal grounds. The main thing is to keep documents confirming the fact of payment for real estate. Read below for specific documents.

If you are married and buy an apartment, then both spouses have the right to deduct the full amount, or they can distribute it by agreement (Letters of the Federal Tax Service dated November 14, 2017 No. GD-4-11 / [email protected] , GD-4 -11/ [email protected] ).

You will not receive a deduction if you buy an apartment from a related person: spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward (Article 105.1 Tax Code of the Russian Federation).

Amount of deduction when purchasing an apartment

The right to deduction appears if you buy an apartment with your own funds or borrowed funds (mortgage).

When using a mortgage, you can receive two types of deductions at the same time:

• main deduction for the purchase price;
• on interest paid.

The maximum amount of the main deduction for the cost of an apartment is 2 million rubles (clause 1, clause 3, article 220 of the Tax Code of the Russian Federation). But only 13% of this amount - 260 thousand rubles - will be returned to your account.

In an example it looks like this:

If you bought an apartment with a mortgage, you can get a deduction for the interest paid. The maximum deduction for interest paid is 3 million rubles. This means they will return you only 13% - 390 thousand rubles.

It wasn't always like this. Before January 1, 2014, tax refunds on interest had no restrictions. Personal income tax could be returned from any amount.

An important point: if your apartment was purchased before January 1, 2014, and since then you have not paid personal income tax on the mortgage, then you are entitled to a deduction for the full amount of expenses incurred.

An example of calculating a deduction for interest paid:

In order to receive a deduction in full - 260 thousand rubles, your annual salary must be at least 2 million rubles. Otherwise, the deduction amount is distributed over several years until the entire personal income tax is returned to you. This condition also applies to the tax deduction for interest paid.

Let's give an example.

In 2021, you bought an apartment for 3 million rubles. Your salary for 2021 is 1 million rubles. The employer paid a tax of 13% for you - 130,000 rubles. You can return the 13% tax not from 3 million rubles, but from the maximum limit amount - 2 million rubles, namely 260 thousand rubles. But the employer withheld only 130,000 rubles from you, which means you can only return this amount in 2021. The remaining 130,000 rubles can be transferred to the next year.

The situation is similar with mortgage interest. If your annual income is 1.5 million rubles, and the amount of mortgage interest paid is 3 million rubles, then you will receive a deduction for two years.

How many times can you get a tax deduction?

Before January 1, 2014, the main property deduction could be obtained only once and exclusively for one piece of real estate. Since 2014, the deduction limit has not changed, but the balance can be transferred to other real estate properties (clause 1, clause 3, article 220 of the Tax Code of the Russian Federation).

Let's look at examples.

If before 2014 you used your property deduction for only 1.5 million rubles, then you will no longer be able to return the remaining 500 thousand rubles of the tax deduction, and from them 13% - 65 thousand rubles.

In 2021, you bought an apartment for 1.5 million rubles, and received a deduction for it - 1.5 million rubles. In 2021, you are planning to purchase another apartment, to which you will transfer the balance of the deduction - 500 thousand rubles, and receive a tax account - 65 thousand rubles.

It should be remembered that a property deduction for interest paid can be obtained only for one object (clause 8 of Article 220 of the Tax Code of the Russian Federation).

Statute of limitations for tax deductions

The tax deduction does not expire, and the tax can be refunded for three years preceding the year of filing the tax return. Even if you have already sold an apartment, and only now found out about the possibility of receiving a deduction, you can still receive your deduction.

The right to deduction appears from the year in which the title documents are received. This should not be confused with the date of filing the declaration, which you can submit only after the end of the tax period (clause 7 of Article 220 of the Tax Code of the Russian Federation).

Let's look at an example.

You bought an apartment in 2014. The title documents were received only in 2015. Therefore, you will have the right to deduct in 2015, but you can submit a declaration only in 2021. But you forgot to do this, and only remembered about your legally required money in 2021. So in 2021, you file 2021, 2021, and 2021 returns.

Pensioners have special privileges; they can receive a deduction for 4 years at once: for the year when the apartment was purchased and three years before that. At the same time, it doesn’t matter at all if a pensioner works or no longer works.

Documents for registration of deduction for an apartment

You can submit documents for a tax deduction either in person to the tax office - department for working with taxpayers, or send them through the taxpayer’s personal account.

List of documents for registration of deduction:

1. A copy of the certificate of ownership or an extract from the Unified State Register of Real Estate.
2. A copy of the apartment purchase and sale agreement or the share participation agreement.
3. The act of acceptance and transfer of the apartment.
4. Payment documents (receipt, bank statements about the transfer of funds from the buyer's account to the seller's account, cash receipts).
5. A copy of the marriage certificate (if the apartment is common joint property).
6. Application for distribution of the amount of property tax deduction between spouses.
7. Certificate in form 2-NDFL (when filing a declaration).
8. Completed tax return in form 3-NDFL.

How to quickly and inexpensively issue a deduction

In the process of collecting documents for the tax office, you will more than once regret taking on this matter. What will definitely plunge you into deep despair is filling out a tax return. And in this difficult situation, the specialists of the Return.tax company will help you get your money back as soon as possible.

In less than 24 hours, you will be advised on deductions, filled out a declaration, prepared and submitted documents to the tax office. Minimal participation is required from you. The cost of filing a deduction for one calendar year under the “Standard” package is 1,690 rubles.

If, during a desk audit, the tax office undercounts your taxes or delays their return (a frequent occurrence), specialists will quickly and competently resolve this issue. The Premium package offers full verification support from the moment of submission until the money is received in your account. The cost of filing a deduction for one calendar year under the Premium package is 3,190 rubles.

Procedure for returning a tax deduction

Let us remind you that in order to return 13% of the purchased property, you need to collect documents, fill out 3-NDFL and submit the finished package to the tax authority.

To receive a deduction for an apartment, prepare the following documents:

• certificate from work 2-NDFL;
• agreement for purchase or participation in shared construction;
• deed of transfer;
• certificate or extract of ownership;
• payment documents;
• loan agreement if there is a mortgage;
• application with bank details and personal account.

Based on the documents, the 3-NDFL declaration is filled out. You can compile it in two ways: on tax office forms or in a special Declaration program. With documents and a completed declaration, the taxpayer goes to the Federal Tax Service for registration and hands over the package.

According to the law, you will have to wait three months for a desk audit. If the declaration is drawn up correctly, there will be a receipt in the fourth month. But it happens that after a full four months the money is not transferred.

Delay in payment of tax deduction

If the money has not been received and the deadline for the desk audit has long passed, the taxpayer can contact the tax service for clarification.

A delay in payment means some kind of error in the declaration or in the documents provided. The tax service is obliged to notify about the presence of shortcomings during the desk audit. In practice, district tax inspectorates may not send notifications if there are errors. The taxpayer needs to independently control the progress of his business.

If a delay occurs, you should immediately contact the office department and find out when the money for the tax deduction will arrive. It is possible that not all documents were attached to the declaration. After eliminating the shortcomings, the tax inspector sends an order to transfer the refund. The taxpayer has the right to collect interest for violation of the return deadlines. All requests to the tax service should be submitted in writing to the head of the inspectorate.

The deadline for a desk audit cannot be accelerated. If the taxpayer wants to receive compensation faster, he is required to have a correctly completed declaration and a complete package of documents. This will avoid delays during the verification process.

Making a complaint correctly

If the tax deduction does not arrive, you file a complaint with the Federal Tax Service, sending it through your personal account or the Federal Tax Service itself. But it is extremely important to draft the complaint correctly so that the higher authority does not have a reason to cancel it. Its contents are also indicated in Order of the Federal Tax Service of Russia N ММВ-7-19/ [email protected] :

• Full name of the citizen and his place of residence, telephone number;
• the inaction of which division of the Federal Tax Service the citizen is appealing, specific officials can be indicated. But in this case, simply the name of the unit will do;
• what specific actions or inactions are being appealed. In this case, write in free form that you are not receiving a tax deduction;
• On what grounds did the citizen decide that his rights were violated? That is, here you need to describe that you submitted declarations and applications on such and such dates, that so much time has passed, and the money has not arrived;
• applicant's requirements. In our case, receiving a payment. But you can also demand a penalty for the delay from the Federal Tax Service - more about them below;
• indicate a convenient channel through which you want to receive a response. For example, in writing, in your personal account, by email; a list of documents that you attach to your application.

Accompany your complaint with copies or scans/photos of all documents on applying for a tax deduction that you have in your hands.

The complaint is made in free form without emotions, write only clear facts. If the appeal is drawn up with violations and does not reflect the entire situation, the Federal Tax Service will reject the complaint within 5 days after receipt.

General information

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Today there are several types of benefits. Deductions can be:

• standard - provided to categories of citizens strictly defined by law (low-income segments of the population, combatants, etc.);
• social - there is a return of part of the funds spent on treatment, training, etc.;
• in most cases, professionals are issued by people of creative professions;
• for securities - provided in case of losses of the taxpayer related to securities;
• property - can be used when purchasing living space.

To determine the return period, you will need to read Art. 78 Tax Code of the Russian Federation. You should also know that:

• such a benefit can be used only once in a lifetime, but after 2014 this right applies to several real estate properties;
• a tax return for receiving a property deduction is completed in the year following the transaction;
• the possibility of receiving compensation is not affected by the place where the real estate was purchased;
• the maximum amount for which a deduction is issued is 2 million rubles (accordingly, the taxpayer cannot claim payment of more than 260 thousand rubles);
• spouses have the opportunity to receive double compensation, provided they comply with all the rules established by law;
• when purchasing living space for an amount below 2 million rubles, a person retains the right to take advantage of the remaining percentage of the deduction when purchasing another property, provided that the right to receive the benefit was not used before 2014.

Who is entitled to a refund?

In order for a citizen to be provided with the described benefit, he must:

• be a citizen of Russia;
• have grounds for receiving a tax deduction;
• have official income and pay personal income tax.

If a person did not have official income at the time of purchasing real estate, the citizen has the right to submit an application asking for a refund after some time.

The following categories of citizens are not eligible for income tax refunds:

• persons who are not residents of the Russian Federation, that is, spend less than six months a year in the country;
• those undergoing fixed-term and contract military service in the army and navy;
• pensioners, if their three-year tax period has expired;
• children who have not reached the age of majority, but their parents can do this for them.

What are the conditions for a tax refund when purchasing an apartment? See here.

How to apply?

For 2021, processing the return of overpaid funds is a fairly simple operation that anyone can handle. A citizen may encounter some difficulties only when filling out the 3-NDFL declaration.

When preparing the document, you should pay special attention to the following requirements:

• in order to avoid refusal to pay compensation, only accurate information should be indicated in the declaration and other documents;
• filling out the documentation should be done in block letters, which allows tax officials to better understand the contents and also helps to facilitate the procedure for scanning the document;
• It is necessary to exclude any blots in the margins.

When the declaration is completed, the citizen should proceed to fill out the application. Because There is no single template established by law; the application can be filled out in any form.

However, it will be necessary to mention the following information:

• place of residence, full name and tax identification number of the applicant;
• the name of the tax transaction performed for which the citizen intends to receive compensation;
• the amount of money the person is claiming;
• bank account details where, if the tax authority makes a positive decision, the due amount will be transferred;
• the date of preparation of the document and the personal signature of the taxpayer, without which the application can be considered invalid.

Next, the citizen will be required to collect a package of necessary documents. In order to avoid a negative decision from the tax authority, this issue must be approached responsibly.

A sample application for a tax deduction for the purchase of an apartment is here.

A sample application for a tax deduction for treatment is here.

Types of deductions

At the moment, for income received in 2021, you can take advantage of property, standard, social, professional and investment deductions.

Property

A property deduction can be received by a citizen who has carried out transactions with real estate over the past three years. This includes the sale of property, the purchase of land, housing or its construction. Art. 220 of the Tax Code of the Russian Federation describes the entire list of transactions with property deductions.

Social

A citizen-resident of the Russian Federation who had one of the following types of expenses during the previous year can count on a social tax deduction:

• Independent assessment of qualifications.
• Own training, as well as children, sisters and brothers.
• The funded part of the pension.
• Charity.
• Non-state pension provision or insurance.
• Treatment: purchasing medications for yourself, your spouse, children and parents.

120,000 rubles is the maximum amount you can count on. This does not include charity, training or expensive treatment. Charity expenses can reduce annual income by 25%, education for children allows you to return up to 50,000 rubles for each child, expenses for expensive treatment are deductible without restrictions.

Standard

The standard tax deduction is divided into 2 types: for the child and for yourself.

The last deduction is provided to certain categories of individuals: disabled children, Chernobyl survivors, parents and spouses of military personnel who died in service, etc. Art. 218 of the Tax Code of the Russian Federation defines a complete list of all categories of citizens who can count on this type of deduction. If an individual is entitled to several types of deductions, then the state will provide him with the maximum.

Both parents, guardians, adoptive parents, etc. can count on a deduction for a child. The main thing is that they provide for the child according to the law. The state carries out a deduction from the month of birth of the child until he is 18 or 24 years old if he is studying full-time. Parents can count on a cash benefit in the amount of 500 - 3000 rubles. The amount is affected by the taxpayer category.

The more children, the greater the deduction amount. The state does not provide deductions to parents if their income since the beginning of the year is above 350,000 rubles.

Investment

Citizens of the Russian Federation can take advantage of the investment tax deduction:

• Those who received income from transactions that are accounted for on the IIS.
• Those who contributed money to IIS.
• Those who received income from transactions with securities.

Professional

The deduction is due to individual entrepreneurs and those who receive income from professional activities. The following citizens can take advantage of the professional deduction:

1. Notaries.
2. Authors receiving compensation.
3. Individual entrepreneurs who pay 13% personal income tax.
4. Lawyers.
5. Individuals who do not have individual entrepreneur status, but work under civil contracts.
6. Self-employed.
7. People in private practice.

Legislation

Legal regulation of obtaining tax deductions is carried out by the Tax Code of the Russian Federation, which contains detailed explanations regarding the various methods and options for providing the above benefits. Experts advise you to familiarize yourself with Articles 217, 218 and 220 of the Tax Code of the Russian Federation.

In January 2014, the legislation regarding the receipt of tax refunds underwent major changes. The adjustments affected many aspects relating to the process of providing funds, as well as the very concept of deduction.

How long should I wait for a tax deduction?

The main amount of time that a citizen is forced to wait for a decision from the tax authority regarding the registration of benefits is spent on:

• verification and review of documents by the tax service;
• decision of a special commission to provide a refund or refuse to issue funds.

If the decision is positive, a certain amount of time will be spent on transferring funds to the taxpayer’s personal account. Some time may be spent sending documents if necessary.

For purchasing an apartment

When figuring out how long to wait for a refund of a tax deduction for the purchase of an apartment, a person should know that the tax authorities take approximately 2 to 4 months to consider the application. The exact timing depends on the individual nuances of the current situation.

With a mortgage

If a citizen is interested in how long to wait for a tax deduction when using mortgage lending funds, he should know that in this case he can qualify to receive money from the interest overpaid on the loan. The period for providing benefits will be standard.

After submitting documents

After 3 months from the day the citizen submitted the documents, a desk audit must take place at the tax service, after which the person will be officially notified of the decision made on his issue.

If the tax service delays the inspection and decision-making for a longer period, the citizen has the right to file a complaint with the appropriate authorities.

After desk check

Within a month after the inspection, funds must be transferred to the account whose details were indicated by the citizen in the application, if the answer is positive. Otherwise it is considered a violation.

FAQ

What to do if the tax office does not transfer the money?

If you are sure that all the deadlines have passed, you can first contact the Federal Tax Service for clarification of the situation, for example, by phone. And then you can file a complaint with the Federal Tax Service.

Why didn't the tax deduction arrive?

Perhaps you collected an incomplete set of documents, did not pass a desk check, or completed the application incorrectly. Negligence on the part of employees of the Federal Tax Service cannot be ruled out.

When is the tax deduction transferred?

Typically within 4 months after submitting a complete package of documents.

Can the tax office refuse a deduction?

Maybe if it is not required, or if the applicant has collected the wrong set of documents.

What will happen to the Federal Tax Service if it does not pay the tax deduction on time?

This will already be decided by its controlling body, the Federal Tax Service. You can demand a penalty for each day of delay.

Sources:

1. ConsultantPlus: Order of the Federal Tax Service of Russia dated 07/08/2019 N ММВ-7-19/ [email protected]
2. Klerk.ru: Ministry of Finance of the Russian Federation: Letter No. 03-04-05/9949 dated 02.21.2017.

about the author

Irina Rusanova - higher education at the International East European University in the direction of "Banking". Graduated with honors from the Russian Economic Institute named after G.V. Plekhanov with a major in Finance and Credit. Ten years of experience in leading Russian banks: Alfa-Bank, Renaissance Credit, Home Credit Bank, Delta Credit, ATB, Svyaznoy (closed). He is an analyst and expert of the Brobank service on banking and financial stability. [email protected]

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Reasons for increasing deadlines

The deadline for receiving a tax deduction may be increased by the Federal Tax Service if a citizen has submitted incorrect documents or made a mistake in completing the application.

Is it possible to obtain a tax deduction for the treatment of a retired wife? Information here.

How much is the tax deduction for studying? Details in this article.

Ways to receive a refund

The main way in which overpaid funds are returned is payment through the employer.

There is also the possibility of transferring a certain amount to the taxpayer’s personal account. The choice of method depends on the personal desire of the applicant.

How long to wait for a tax deduction

After filing a 3-NDFL return for tax deduction with the Federal Tax Service, most citizens ask the question: “When will I receive the payments due to me?” Many people believe that in this matter everything depends only on chance and their own luck. In fact, there are established deadlines during which tax officials must review your 3-NDFL declaration, make a decision on the payment of money and, in case of a positive decision, transfer the funds to the details you previously specified.

If your tax deduction is not returned on time, demand a penalty

Very few taxpayers know that if the transfer of a tax deduction is late, they can demand a penalty from the Federal Tax Service for all days of delay. Penalties are calculated based on the rate of the Central Bank of the Russian Federation at the time of the violation.

For example, at the time of creation of the material, the key rate of the Central Bank of the Russian Federation is 6.75% per annum. That is, for 1 day of delay, a penalty of 6.75/365, that is, 0.0185% per day, is due on the unpaid amount.

For example, the tax office does not pay a tax deduction in the amount of 50,000 rubles on time. The delay period was 14 days. What happens:

• For each day of absence, penalties in the amount of 50,000 * 0.0185% are incurred. That is, 9 rubles 25 kopecks;
• for 14 days the amount of the penalty will be 129.5 rubles.

Yes, the amount of penalties for the Federal Tax Service is small, but this money is your full right. Therefore, when filing a complaint with the Federal Tax Service, indicate in your demands not only the payment of a tax deduction, but also the payment of penalties, indicating the amount for each day of delay.

How long to wait for a tax deduction after submitting documents

In general, of course, the money in the tax deduction field account should arrive 3 months after submitting the application to the tax service; in the first month, the tax service must check the authenticity of all the documents you provide, and only then make deductions.

• Documents confirming the citizen’s rights to the deduction are submitted to the Federal Tax Service department;
• an application is drawn up indicating the need to obtain a certificate;
• This notice is issued after approximately 30 days;
• it, along with other documents, is brought to the place of work, after which, starting from the next month, the accountant will not collect personal income tax from the employee’s salary until he receives the entire deduction.