Application for a refund when purchasing an apartment (room, house, land)

28.10.2021

Here is an application for a tax refund for a deduction for the purchase of an apartment and other real estate (room, house, cottage, land): a form and form that can be downloaded, a sample of filling, the procedure for sending to the tax office. The document is issued if you receive a tax deduction when purchasing residential real estate. For more information on how to obtain a property tax deduction for real estate, see the link.

Having spent money on the purchase of an apartment (room, house), you have the right to return 13 percent of such expenses from the budget (receive a property tax deduction). To do this, submit a tax return (form 3-NDFL), documents confirming purchase expenses and a refund application to the tax office at your place of residence.

Attention! From 2021, the text of the return application is included directly in the declaration itself. Now this is an application to Section 1 of Form 3-NDFL. Therefore, starting from 2020 and later, you do not need to fill out such an application. This only needs to be done for tax returns for 2021 and earlier.

Here you will find the official return application form in Excel format, which you can download, fill out and print, as well as recommendations for filling it out (with a sample form) and sending it to the tax office.

Other sample statements are given here:

• application for training deduction;
• application for deduction for treatment.

Application for deduction: when to apply

Article 220 of the Tax Code of the Russian Federation stipulates all cases of providing deductions from transactions with property.

An application for a property deduction is filled out in the following situations:

• when they provide a package of documents to the tax authorities for notification to receive a deduction at the place of work for the current year;
• when they write an application to the employer, attaching the notification received from the Federal Tax Service.

Some inspections sometimes ask you to attach an application for a property deduction to the 3-NDFL declaration, sometimes not only when purchasing residential real estate, but also when taxable selling property. However, a long time ago the Ministry of Finance issued letter No. 03-04-08/7-413 dated November 26, 2012, which explains that the declaration itself acts as an application for a deduction, so there is no need to attach an additional form to it.

In addition, there is a separate application for a tax refund for property deductions - to receive funds into the recipient’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, a special application is prepared. It is submitted to the tax office, and if the application is approved, they receive a benefit through the employer. A separate procedure for writing an application for a tax deduction to the tax office is described below. But when the tax authorities confirm the possibility of reducing the personal income tax base, the employee asks not to withhold 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. The only difference is that the tax authorities will return the entire amount for the previous year (years) at once, and the employer will return it in parts, without withholding personal income tax from current income.

What form should I use?

The application form for property deduction 2021 is not approved by law. There are also no requirements for the form. Therefore, you can fill it out in the way that is convenient for the taxpayer:

• handwritten;
• type on your computer and print.

Since there is no strict format, it is allowed to compose the document in any form. However, the Federal Tax Service has specially developed forms that are recommended for use in the following cases:

• confirmation of the right to a deduction in order to receive it from the employer (the form is given in the letter of the Federal Tax Service of Russia dated October 6, 2016 No. BS-4-11 / [email protected] );
• refund of overpaid tax by the Federal Tax Service based on the results of an audit of the declaration (Appendix No. 8 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] , as amended on November 30, 2018).

They contain all the necessary fields to make it easier for the tax inspectorate to fulfill a citizen’s request.

A citizen has the right to independently choose the most convenient way to receive a deduction - by submitting documents to the inspectorate at the place of residence or to his employer.

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.

ConsultantPlus experts looked at what personal income tax deductions there are and how to use them. Use these instructions for free.

Receiving a deduction at your place of work

The legislation allows already in the year of acquisition to use your right to a deduction when purchasing residential real estate and when paying interest on the loan taken for its acquisition, by applying for a benefit to your employer. To do this you need:

• collect a package of documents indicating the existence of the right;
• apply to the Federal Tax Service for notification of property deduction 2019;
• obtain an official permission form from the tax authorities.

In the application for receiving a property tax deduction 2021, on the basis of which the Federal Tax Service will confirm the taxpayer’s right for the employer, it is necessary to indicate:

• to whom it is addressed (Federal Tax Inspectorate number);
• TIN of the applicant (if available);
• full surname, name, patronymic of the applicant;
• year of receipt of the deduction;
• deduction amount;
• from which employers you plan to receive the deduction (name, tax identification number, checkpoint, address);
• list of attached documents;
• date.

You need to enter your passport information to accurately identify the taxpayer, and also leave a contact phone number for communication. At the end of the application, the citizen signs. The date of the application for the use of a property deduction is indicated either at the time the form is filled out, or is indicated on the day the document is submitted at the place where the deduction is provided.

Confirmation will be issued to the individual in writing. Next, it must be submitted to the employer along with the application.

Sample application for property deduction to receive notification from the Federal Tax Service:

2021 Tuition Tax Refund

You can get back part of the funds spent on training thanks to clause 2, part 1, art. 219 NK. As in the previous case, the opportunity is available to officially employed people who pay personal income tax. You can reduce costs by 13% both for your own education (in any form) and for the education of your children, brothers, sisters and even wards (but only full-time).

You can take advantage of the deduction when paying for services from licensed educational institutions (university, technical school, etc.). The factor of having a license is not taken into account in the direct implementation of educational activities by individual entrepreneurs.

What is the amount

The refund amount is calculated for the calendar year and cannot exceed the amount paid by personal income tax. The maximum amount that can be reduced by 13% is RUB 120,000. (for your training). Thus, the maximum return amount is 120,000 × 0.13 = 15,600 rubles.

To receive a deduction for the education of your children, the following conditions must be met:

• the offspring is a maximum of 24 years old;
• he is a full-time student in kindergarten, school, university, etc.;
• the agreement for payment of educational services was drawn up for one of the spouses;
• receipts and bills must be drawn up in the name of the personal income tax payer (or a power of attorney for the transfer of funds has been issued).

The maximum reduction amount is RUB 50,000. per child, i.e. the return will be 50,000 × 0.13 = 6,500 rubles.

Similar conditions are necessary to receive a deduction for brothers and sisters, with the only difference being that the maximum refund in the latter case can be equal to 15,600 rubles.

Tuition tax refund (2020): documents

To provide the deduction in question, you will need to submit the following documents to the Federal Tax Service:

• declaration in form 3-NDFL (original);
• passport (notarized or personally signed copy of each required page);
• original income certificate in form 2-NDFL, which is obtained from the employer. If in the year for which the benefit is received the place of work has changed, certificates are obtained from each employer;
• a tax refund application with account details where the tax office will send the money;
• a certified copy of the agreement with the educational institution, as in the case of a passport, indicating the cost of training. If it changed during the training process, then you need to provide a proper copy of the agreement about this;
• a certified copy of the educational institution's license. It is not necessary to provide it when the contract contains licensing details;
• certified copies of payment orders, receipts or cash receipts.

When returning children's tuition fees, they must additionally submit:

• a certified copy of their birth certificate;
• certificate from the educational institution about the form of study. Needed only if the contract does not specify the named form;
• a certified copy of the marriage certificate. It is necessary when the contract was drawn up for one spouse, and the other applied for a deduction.

Refund of personal income tax paid for the education of a brother or sister means additional provision of:

• copies of the birth certificate of the deduction recipient;
• copies of the birth certificate of the brother, sister;
• the original certificate of the form of study, if the relevant data is not in the contract.

The process of obtaining such a deduction is similar to the case of obtaining a deduction when purchasing an apartment; it takes up to four months.

How long does it take to get your money back?

You can only get a refund for years directly paid for. Moreover, this can only be done in the next 12 months following the payment year. Therefore, if the tuition was paid for in 2021, then you can receive a deduction only in 2021.

If the benefit was not issued immediately, then this can only be done for the last three years. If your studies took place in 2013-2018, you will be able to return the tax in 2021 only for 2021, 2021 and 2021. You can receive such a deduction either through the tax authorities by transferring money to your account, or through your employer in a manner similar to receiving a deduction when purchasing an apartment. Moreover, receiving through an employer means that, unlike receiving a deduction through the tax authority, you do not have to wait until the end of the current year, however, the money can only be received for the current 12 months.

This measure of social support will not be available if tuition is paid for using maternity capital.

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How to claim a deduction to your employer

After receiving a notification from the Federal Tax Service Inspectorate, a separate application for personal income tax deduction for property deduction is submitted to the employer’s accounting department, to which is attached the paper received from the Federal Tax Service Inspectorate.

Based on the submitted application for the provision of a property deduction from wages and other taxable income at the place of work, accrued personal income tax will no longer be withheld from the employee. Moreover, the tax will be recalculated from the beginning of the calendar year. This will continue until the accrued amount exceeds the declared deduction amount, or until the end of the year, if the amount of income during this period is less than the deduction amount (then the confirmation must be submitted to the Federal Tax Service again for the next year).

Sample application for receiving a property tax deduction from an employer:

Standard deduction

Liquidators and victims of nuclear accidents or tests, disabled in military service, disabled people of the Second World War, participants in combat operations, disabled people of groups I and II, parents, guardians, adoptive parents, heroes of the USSR and the Russian Federation have the right to take advantage of tax benefits and reduce the amount of personal income tax.

To apply, you need to submit an application to the employer and attach documents giving grounds to receive the benefit: confirmation of a participant in hostilities, a document on disability, copies of children’s birth certificates, etc. Here is an example of how to fill out an application for a child tax credit from an employer:

Application for return of property deduction to the Federal Tax Service

When applying for a deduction through the Federal Tax Service, the tax identified as overpaid at the end of the year is transferred by the tax authorities to the citizen’s personal bank account. You cannot indicate the details of another person - then the funds will not be received. The form must be filled in:

• Full name of the taxpayer, his TIN, passport details;
• tax period for which tax is refunded;
• refund amount;
• KBK and OKTMO;
• bank details to which personal income tax will be transferred.

The money is transferred after the completion of the desk audit of the declaration, within a month after submitting the application. This form does not have to be sent along with other documents; it can be presented to the Federal Tax Service later. If a person wants to receive money faster, then it is better to immediately attach it to the general package of documents for a return, simultaneously with filing a declaration.

Application for refund of property tax deduction (sample):

What time frame is allowed to submit an application?

To return the transferred fee, an application must be submitted at the end of the tax period after filling out the declaration. However, if you receive an official salary and do not want to wait that long, you can reduce the specified time frame by contacting your employer. As a result, funds are paid subject to this privilege. The only point is that under the circumstances under consideration, the entire benefit amount is not paid at once, but is divided into several parts.

However, few people know that when claiming a tax (income) refund, these two methods can be combined, since each of them has its own strengths and weaknesses.

Application for benefits

According to tax legislation, some taxpayers have the right to a reduction or complete abolition of land, transport and property taxes. Beneficiaries include military personnel, disabled people of groups I and II, pensioners, heroes of Russia. With regard to local taxes, regions can introduce additional preferential categories, providing tax breaks, for example, to large families.

Find out from your tax office whether you are eligible for the “fiscal amnesty”. If so, apply for a property tax break.

You can also ask for a tax break through your “Personal Account”: “Objects of Taxation” → “Application for a Relief on Property Taxes”.

Also on the Federal Tax Service website you can make an appointment at which the inspector must provide the form of any document you need and advise you on how to fill it out.