Tax deduction for deceased husband. Property tax deduction when buying a home from relatives

Federal Tax Service on the issue of receiving a property tax deduction by a spouse who is the heir of a deceased spouse, if he has not previously used such a deduction, in the amount of the part of the property tax deduction not used by the deceased spouse, regardless of which spouse the purchase agreement was drawn up for apartments, reports the following.

During the period of marriage, the spouses purchased an apartment, the ownership of which was registered in 2011 in the name of one of the spouses, who applied to the tax authority to receive a property tax deduction provided for in subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) , and received part of this deduction for the 2011 tax period. In August 2012, the husband died.

According to subparagraph 2 of paragraph 1 of Article 220 of the Code, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for the purchase of an apartment, room or share(s) in them.

If the purchaser of an apartment died after he began receiving the property tax deduction due to him, the right to receive the remainder of the property tax deduction does not pass to the person inheriting his share, since the Code does not provide for the transfer to the heir of the right to the property tax deduction belonging to the testator .

At the same time, Articles 33 and 34 of the Family Code of the Russian Federation establish that property acquired by spouses during marriage is their joint property, and the legal regime of the property of the spouses is the regime of their joint ownership.

At the same time, the property acquired by the spouses during the marriage (common property of the spouses) includes the income of each spouse from labor activity, entrepreneurial activity and the results of intellectual activity, pensions received by them, benefits, as well as other monetary payments that do not have a special purpose ( amounts of financial assistance, amounts paid in compensation for damage in connection with loss of ability to work due to injury or other damage to health, and others). The common property of the spouses also includes movable and immovable things acquired at the expense of the spouses' common income, securities, shares, deposits, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage, regardless of whether in the name of which of the spouses it was purchased or in the name of which or which of the spouses contributed funds.

Paragraph 1 of Article 256 of the Civil Code of the Russian Federation also establishes that property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different regime for this property.

From the above it follows that the spouse - heir of the deceased spouse has the right, on an independent basis, to apply in the prescribed manner to the tax authority to receive a property tax deduction, if he has not previously used such a deduction, in the amount of the part of the property tax deduction not used by the deceased spouse, regardless of from which spouse the contract for the purchase of the apartment, the right of ownership of the apartment and documents confirming the fact of payment of funds for the expenses incurred for the purchase of the apartment were drawn up.

In this case, a tax return in form 3-NDFL and other documents provided for in subparagraph 2 of paragraph 1 of Article 220 of the Code must be submitted to the tax authority in order to receive a property tax deduction.

If you are officially employed, regularly pay income tax to the state from year to year, and still have not taken advantage of your right to receive a tax deduction when buying an apartment, building a house and compensation for interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legislated and described in detail in Article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and with specific examples by our leading lawyer.

Today we will tell you about all the intricacies of applying for a tax deduction when buying an apartment, taking into account all the changes in legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, our online lawyer is ready to advise you promptly and free of charge directly on the website. Just ask your question in the pop-up form and wait for an answer. This way you can quickly and more clearly understand your rights to receive a tax deduction.

The most common questions that our lawyers encounter are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his work activity in the amount of 13%. In the same amount (13%), a citizen can return money from purchased real estate, or more precisely in the following cases:

1. Direct purchase of housing (apartment, house, room);
2. Building your own home;
3. Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
4. You also have the right to get your money back for paying interest on your mortgage loan.

Who will not be able to get their money back?

You won’t be able to get your income tax back for purchasing an apartment if:

• You purchased an apartment before January 1, 2014 and have already exercised your right to deduction;
• If you purchased real estate after January 1, 2014, but have reached your limit (more on this below);
• If you purchased real estate from a close relative (mother, father, daughter, son, brother, sister);
• If you are not officially employed (and accordingly do not pay income tax);
• If your employer took part in the purchase of the apartment (for example, the company you work for paid for some part of the housing you purchased);
• If, when purchasing an apartment, you took advantage of some government programs or subsidies, for example, maternity capital.

How many times can you receive a tax deduction when buying an apartment?

There are two possible answers to this question:

• If your apartment or other real estate was purchased before January 1, 2014, then according to Article 220 of the Tax Code of the Russian Federation (paragraph 27, paragraph 2, paragraph 1), you have the right to use the tax deduction only once in your life, and it does not matter when square meters cost you the price. For example, if a home was purchased for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
• If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is equal to two million rubles. Read more about how much money you can get back, as well as specific examples, further in this article.

How much money will be returned?

So, how much state compensation can you expect when purchasing an apartment after January 1, 2014? We answer:

Your maximum limit for income tax refund from the purchase of an apartment is 2,000,000 rubles (for your entire life). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can return an amount equal to your income tax, which your employer pays to the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not expire, and in subsequent years you will also be able to issue a refund until don't reach your limit.

But you have the right to submit income declarations to the tax office only for the current year or for a maximum of three previous years, but more on that a little later. First, let's finally figure out the amount of tax compensation you can count on when buying an apartment. To make everything completely and completely clear, let’s look at two specific examples.

An example of calculating a tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. You officially worked all year and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at your place of residence and write an application for a refund for the purchased property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on this exact refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years if you are still officially employed. For example, in 2016 you officially worked only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years you will still have an amount left for return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and received a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, you can return another 65,000 rubles (13% of 500,000) from this purchase, since the total limit for return is limited to 2,000,000 rubles.

Required documents

To get your tax refund for purchasing an apartment, you first need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2018 to obtain a property tax deduction is as follows:

• Copy of the passport;
• Apartment purchase and sale agreement + copy;
• Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
• Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
• A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
• Certificate of income from place of employment in form 2-NDFL;
• It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
• Completed application for tax refund.

In addition to the above mandatory documents, the tax authority may also require you to fill out applications for the distribution of deductions between spouses if you are officially married. Below you can download and view samples of applications required to be filled out.

To get a tax refund for the previous 3 years, you also need to fill out returns for 2017 and 2016.

When should I submit documents and for what period can I get a tax refund?

You can submit documents for a property tax refund when purchasing an apartment, starting from the moment you have fully paid for the purchased housing and received the documents for the right to own real estate:

• Certificate of registration of ownership - in case of purchasing square meters under a sales contract;
• An act of transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity participation agreement.

You must also have in your hands all payment documents confirming your expenses for the purchased housing.

As a rule, submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office in the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, then you can also receive a tax deduction for it, and you have the right to file an income tax return for the three previous years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you came to your senses and contacted the tax office with a corresponding application. All these five years you worked honestly and had an official income, but you will only be able to use your contributions to the treasury in just three years preceding the moment you applied for the deduction. In this case, these are 2020, 2019 and 2018. If during this time your total income tax was less than the refund amount due to you (see the item “How much money will be returned?”), then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way: obtain it yourself by contacting your tax office. You may have to fuss a little and run around for certificates, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do this yourself, or you simply don’t have time for it, then our online lawyer is ready to give you a free consultation on how you can significantly speed up and simplify this entire process.

To receive a property tax deduction in 2018, you need to fill out a new declaration in the established form 3-NDFL and attach it to the collected documents (it is also included in the list of required documents).

Together with copies, the package of documents is handed over to the tax service employee on duty, after which he will check them within a certain time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, applications are reviewed and decisions are made within two to four months.

How can I get a cash deduction from my employer?

You can receive a tax deduction for the purchase of an apartment without contacting the tax office. More precisely, you will have to go there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out an application “to confirm the taxpayer’s right to receive property tax deductions,” the form of which you can download below.

After receiving a written notice from the tax office confirming your right to a deduction (usually it takes about 30 days for tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you free of charge on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for an answer.

Also, if you still have any gaps in understanding your rights and the necessary actions to return income tax after purchasing an apartment, our specialists will advise you online for free.

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​You can find out how much tax you can get back from purchasing an apartment in 2019 by using our

In this material we will look at the tax deduction for a widow. Let's analyze the legislative acts on the topic and analyze the tax deduction for the widow of a serviceman in 2019. We will also answer common questions and consider common mistakes.

Tax deduction - what is it?

According to the Tax Legislation of the Russian Federation, tax residents of Russia are required to transfer personal income tax to the budget at a rate of 13% on all their earnings independently or through a tax agent (manager of an enterprise, employer).

The tax period for personal income tax is a calendar year.

Among the income that by law should not be subject to personal income tax are state income. benefits (this does not include payments for temporary disability), state. pensions, some reimbursements and other income.

All employees who meet this condition may qualify for various tax deductions, which are assigned if there are grounds for receiving them. A tax deduction is an opportunity to return funds that were previously transferred to fulfill obligations to pay personal income tax, or not to pay this tax at all on legal grounds. The deduction is intended to reduce the size of the personal income tax tax base.

Tax deductions are:

• standard;
• property;
• social;
• professional.

The deduction has a limit, after which it ceases to be taken into account:

1. For property deductions it is 2 million rubles when paying for purchased housing with your own funds, and 3 million rubles when purchasing housing under a mortgage program.
2. For social deductions it is determined in the amount:

• 120 thousand rubles if the taxpayer receives education,
• 50 thousand rubles, if the children, brother or sister of the personal income tax payer are undergoing training (the limit is indicated for each of them);
• 120 thousand rubles when a citizen needed to undergo treatment.

Standard tax deduction

The peculiarity of the standard tax deduction from other types of deductions is that when assigning it, the role played solely by the taxpayer’s belonging to a certain category of persons, and the person’s expenses are not taken into account.

Standard tax deductions are calculated monthly on the following basis:

• personal income tax payers raising minor children and a child with an established disability group (the deduction will be valid until the month in which the person’s cash receipts reach 350 thousand rubles);
• taxpayers whose child entered a university for full-time study (up to 24 years of age);
• certain categories of persons, including combatants, veterans, military personnel, etc.

One of the parents (adoptive parents, guardians) has the opportunity to refuse their standard child deduction in favor of the 2nd parent, and he has the right to receive a double deduction.

Property tax deduction

A property deduction allows an employee of an enterprise to issue a refund of a certain amount from the funds that he spent on certain purposes.

This type of tax deduction is assigned to the personal income tax payer when one of the following cases occurs:

• he purchased residential premises (or land) with his own funds;
• he bought a home by participating in a mortgage program;
• The personal income tax payer is engaged in the construction or finishing of housing.

Tax deduction for a widow: per child

The death of a spouse is sufficient grounds for providing a widow with a double standard tax deduction for a child, since she is classified as a personal income tax taxpayer who is the only parent of dependent children.

The only parents are the fathers and mothers of children whose second parent is absent. At the same time, the divorce of parents does not give reason to recognize the parent as the only one, since it is assumed that even after the dissolution of the marriage, the second parent is obliged to take care of his minor children, providing them with financial support.

The deduction is also provided for adoptive parents, guardians, trustees, adoptive parents and their spouses.

To prove her right to double tax deduction, the widow brings the death certificate of her husband to the accounting department at her place of work. However, it is worth remembering that the double deduction for a child will cease to apply in the month when the woman remarries, since the responsibility to help her provide for the children will fall on the new spouse.

Currently, the tax deduction amount is:

• 1400 rub. for the 1st and 2nd child (accordingly, the double deduction will be equal to 2800 rubles);
• 3000 rub for the 3rd and all subsequent children (double – 6,000 rubles);
• 12000 rub. for a child with an established disability group.

The income limit of 350 thousand rubles also applies to widows - once this amount is reached on an accrual basis from the beginning of the period, the deduction will not be taken into account.

To prove your right to a double deduction for children, the employer must provide:

• a copy of the children's birth certificate;
• a copy of the page of the passport on which the marriage stamp is affixed (as proof that the widow has not remarried);
• husband's death certificate or
• an extract from the court decision declaring him missing.

Tax deduction for the widow of a military man

Among the citizens entitled to receive a standard tax deduction are the father, mother and spouse of military personnel who died in defense of the Russian Federation or the USSR due to injury, trauma, or illness while serving at the front. This rule applies to parents and spouses of civil servants who gave their lives while serving.

From the above we can conclude that widow of a military man and government an employee is entitled to a standard tax deduction of 500 rubles. This deduction will be cumulative with other standard deductions. The deduction will be calculated monthly.

As soon as a woman gets married, the tax deduction ceases to be taken into account.

Documents proving the legality of filing an application for a standard deduction of 500 rubles per month:

1. Certificate of marriage with a military (government) employee.
2. A copy of the passport page with civil status marks (you need to prove the absence of a remarriage stamp).
3. A paper proving the fact of the husband’s death in the line of duty or while defending the Motherland:

• medical death certificate with the note “Death occurred during active military service”,
• pension certificate with the stamp “widow of a deceased warrior” (it is also suitable to have a record signed by the head of the institution that issued the certificate and the seal of the institution),
• certificate of death of a serviceman.

Property tax deduction for a widow

A widow who is the heir of her deceased husband has the right to submit an application to the Federal Tax Service office at her place of residence to provide her with a property tax deduction, the amount of which would be equal to the amount of the property deduction not used by the husband. In this situation, it does not matter who actually purchased the home and who became the owner under the purchase and sale agreement. It also doesn’t matter who paid for the living space.

The only thing that can become an obstacle to receiving such a deduction is the widow’s lack of income that would be subject to personal income tax at a rate of 13%.

If the spouse of the deceased did not use the property deduction (if she applied for a property deduction earlier, it is considered that she took full advantage of her right), she must fill out and send to the tax service a declaration in form 3-NDFL and a set of documents provided for of this case:

• marriage certificate of the deceased,
• papers confirming the purchase and payment of housing,
• documents proving the fact that the husband did not have time to use the property tax deduction.

Legislative acts on the topic

Legislative acts on the topic are represented by the following documents:

Common mistakes

Mistake #1: Drawing up an application by a widow only for a standard tax deduction in the amount of 500 rubles in connection with the death of a spouse (soldier) in the line of duty.

The Department of Tax and Customs Tariff Policy reviewed the letter about receiving a property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), and in accordance with Art. 34.2 of the Code explains the following.

It follows from the letter that during the period of marriage the spouses purchased an apartment, the ownership of which was registered in 2011 in the name of one of the spouses.

The said spouse applied to the tax authority to receive a property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Code, and received part of this deduction for the 2011 tax period.

In August 2012, the husband died.

According to paragraphs. 2 p. 1 art. 220 of the Code, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for the purchase of an apartment, room or share(s) in them on the territory of the Russian Federation .

If the purchaser of an apartment died after he began receiving the property tax deduction due to him, the right to receive the remainder of the property tax deduction does not pass to the person inheriting his share, since the Code does not provide for the transfer to the heir of the right to the property tax deduction belonging to the testator .

At the same time, Art. Art. 33 and 34 of the Family Code of the Russian Federation establishes that property acquired by spouses during marriage is their joint property, and the legal regime of the property of the spouses is the regime of their joint ownership.

At the same time, the property acquired by the spouses during the marriage (common property of the spouses) includes the income of each spouse from labor activity, entrepreneurial activity and the results of intellectual activity, pensions received by them, benefits, as well as other monetary payments that do not have a special purpose ( amounts of financial assistance, amounts paid in compensation for damage in connection with loss of ability to work due to injury or other damage to health, and others). The common property of the spouses also includes movable and immovable things acquired at the expense of the spouses' common income, securities, shares, deposits, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage, regardless of whether in the name of which of the spouses it was purchased or in the name of which or which of the spouses contributed funds.

In paragraph 1 of Art. 256 of the Civil Code of the Russian Federation also establishes that property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different regime for this property.

From the above it follows that the spouse - heir of the deceased spouse has the right, on an independent basis, to apply in the prescribed manner to the tax authority to receive a property tax deduction, if he has not previously used such a deduction, in the amount of the part of the property tax deduction unused by the deceased spouse, regardless of the one in whose name the agreement for the purchase of the apartment was drawn up, the right of ownership of the apartment and documents confirming the fact of payment of funds for the expenses incurred for the purchase of the apartment.

In this case, a tax return in form 3-NDFL and other documents provided for in paragraphs. 2 p. 1 art. 220 of the Code to obtain a property tax deduction.

Deputy Director

Tax Department

and customs tariff policy