3 personal income tax property deduction for several years. Deduction for previous years of declaration and the amount carried over from the previous year

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:

Direct purchase of housing (apartment, house, room);
Building your own home;
Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
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

Buying an apartment is a very expensive business. After completing the necessary formalities, funds are often required to make repairs and purchase furniture. In addition, in most cases, real estate is purchased with a mortgage, which must be serviced, certain funds must be paid, and so on. And living in an apartment also requires costs - utility bills take up a significant share of each person’s monthly expenses. Therefore, the issue of additional income after the acquisition of real estate is very relevant. What helps him decide is the opportunity to receive a tax deduction when purchasing an apartment for the previous 3 years.

What it is?

Current regulations provide for the opportunity for any citizen of the Russian Federation to submit documents for a refund of personal income tax paid for the past three years after purchasing an apartment. This opportunity is provided to those who have purchased a plot of land for construction and any other property for living. This right is granted to citizens of the Tax Code of the Russian Federation, and its purpose is to stimulate an increase in transactions for the purchase and sale of real estate, as one of the main industries that are engines of economic growth.

Thus, if the buyer of the premises has worked officially for at least the last three years, which means he has paid all taxes established by law, and purchased residential real estate, then he has the right to receive a property tax deduction. Its maximum value is 13% of the cost of purchasing a home or interest on a mortgage. If a plot of land was purchased on which a cottage was built, then when determining the amount of compensation, the costs of connecting it to utility networks, designing, and calculating estimates will be taken into account. The amount to be returned to the applicant should not exceed the personal income tax actually paid to the budget.

When can I get a property tax deduction?

The right to receive a personal income tax refund arises only when there are confirmed expenses in a number of areas. In particular:

Purchase or construction of residential real estate, which includes apartments, houses (cottages), rooms and other types of premises where a person can live, and which comply with existing sanitary rules.
Purchasing a plot of land with or without an existing residential building. In the second case, the type of permitted use of the land plot must allow the construction of residential premises on it.
Mortgage interest. In this case, credit resources should be used for the purchase or construction of residential real estate. Some banks offer borrowers loans secured by real estate to carry out routine repairs or purchase furniture. If there are loans for such purposes, personal income tax compensation will not be made.
Carrying out finishing of housing, in case of purchasing it from a developer without one. When registering ownership of housing purchased on the secondary market, repair costs are also not compensated.

Current regulations stipulate that personal income tax deductions are prohibited in the following situations:

If the housing was purchased from persons who can be considered interdependent (spouses, close relatives, etc.).
When a person in previous periods enjoyed the right to receive a property tax deduction. It is prohibited by law to issue it more than once.

How is the amount of property tax deduction for previous tax periods determined?

The amount of tax already paid that an applicant can recover is limited by two criteria. The first is the costs incurred in the process of purchasing a home or its construction. The second is the amount of personal income tax that was transferred to the budget.

Current legislation provides for the opportunity to return no more than 13% of the amount spent on the purchase or construction of housing. However, the maximum value when calculating the amount of compensation should not be more than two million rubles. In other words, if the price of the object was five million rubles, then the amount of personal income tax subject to compensation will still be 260 thousand rubles (13% of two million).

Within one year, you can receive a deduction in an amount not exceeding the amount of personal income tax transfers during that year (this amount, as a rule, is about 13% of total income). You can receive compensation for several years until the entire amount due under the law is paid from the budget.

When purchasing a home with a mortgage, you must take into account the date of purchase. If this event occurred before the end of 2013, then personal income tax is subject to compensation on the entire amount of interest; no restrictions are provided for by current regulations. If the acquisition took place after January 1, 2014, then the amount of interest that is taken into account when providing a deduction is limited to three million rubles, that is, no more than 390 thousand rubles will be reimbursed.

Features of provision

It is important to remember that you can only apply for deductions once in your life. This rule applies to housing that was purchased before the end of 2013. The amount of costs, however, is absolutely not important. Even if there is a fact of compensation of only 10 thousand rubles, you cannot apply a second time. If the property was acquired later, the right to deduction can be used an unlimited number of times, and its total amount should not exceed that established by law.

It is necessary to take into account that the legislation provides for two types of property deductions. The first is the main one, it reimburses previously paid personal income tax on the entire cost of purchasing a home, and the second is the mortgage. Its main task is to reimburse personal income tax on mortgage interest that has already been paid by the borrower. Therefore, if before 2014 a citizen used his right to receive the main deduction, this does not deprive him of the opportunity to receive a personal income tax refund when purchasing real estate using a mortgage. Thus, when purchasing it, you need to evaluate all the possibilities of paying for it. It is quite possible that buying with a mortgage will end up being cheaper due to the compensation received.

How to get a property deduction for previous years?

To receive a personal income tax refund, you must complete the following procedures:

Collect and submit supporting documents to the tax office;
Wait for the results of checking their correctness by the regulatory authority and confirmation that you can receive a deduction for the apartment;
Receive transferred funds.

You can collect and prepare all the necessary forms yourself, or you can turn to professionals. In the first case, there is a high probability of an error, which may result in a refusal to deduct. It should be borne in mind that refusal does not mean that it is impossible to submit the package of documents again. However, there are losses of time, and taking into account inflation, they also turn into monetary losses.

By contacting specialists, you can receive a turnkey service when all documents are generated, correctly executed and submitted to the regulatory authority. This will significantly save time and increase the likelihood of a positive decision (refusal in this situation is possible only if you try to receive a refund again or exceed the limit amount).

List of required documents

To apply for a property deduction, the following list of information is required:

Passport or any other document that identifies the applicant.
Form 3-NDFL with calculation of all amounts and a specially prepared application to the tax office. All forms are defined by law, so you should strictly follow the rules for filling them out. Otherwise, this may become a basis for refusal to return part of the personal income tax paid.
Documents that confirm the amount of expenses that the applicant incurred for the purchase of real estate and finishing of the purchased apartment from the developer.
Information on the amounts of the transferred tax (certificate of form 2-NDFL).

Identity document Declaration in form 3-NDFL Document confirming the amount of expenses
Help form 2-NDFL

Is it possible to carry over property deductions from previous periods?

You can receive a personal income tax refund at any time, starting from the moment when the applicant has the following documents:

Confirmation of payment for real estate, including under the participation agreement;
A deed of title or any other form confirming that the property is registered and the rights to it are currently owned by the person applying for the deduction.

If compensation was not claimed directly in the year of acquisition of the property, this can be done later for any number of years; no restrictions are provided in this matter. In a situation where the buyer has insufficient income to reimburse personal income tax within one year, the remaining amount will be transferred to the next.

It must be taken into account that each of the spouses has the right to a deduction, so the regulatory authority may require information on how the amount of personal income tax compensation is distributed between the spouses in order to avoid double payments from the budget.

To make it easier to prepare a package of documents for reimbursement, experts recommend filling out declarations for the previous 3 years. This allows you to simplify the procedure for determining the amount of the deduction and speed up its receipt.

A property deduction is an opportunity to return part of your expenses for the purchase or construction of real estate (a house, an apartment, a plot of land with a house), to pay interest on a loan, and under certain conditions you can also take into account the costs of repairs.

Who is eligible to receive a property deduction?

A property deduction, popularly a deduction when buying an apartment, can be issued when:

purchasing housing and/or land for housing (if there is or after the construction of a residential building on it);
housing construction;
repayment of interest on mortgage loans.

What can be the “object of purchase”?

The object of purchase (must be a certificate of ownership of the object or an acceptance certificate) can only be:

apartment (room) or share in it;
residential building or share in it;
a land plot with the category of individual housing construction - individual housing construction (registration of a deduction is possible only from the year of registration of ownership of a house built on this site) or its share (became an object from January 1, 2010);
a plot of land (or its share) on which a residential building is already located (became an object since January 1, 2010);
a plot of land (or a share in it) with a share in the ownership of a house located on the plot (became an object since January 1, 2010).

The following may receive a deduction:

home owner;
spouse of the owner (under the following conditions: the spouse did not previously use the deduction; the purchase of housing occurred during marriage: a marriage contract was not concluded under which the housing belongs only to the owner);
parent of a minor child/homeowner (provided: the parent did not receive an earlier deduction).

Adviсe:

Only personal expenses are taken into account, i.e. if the payment was made at the expense of employers or other persons, maternity capital, payments provided from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, then no deduction is due from these amounts.
When purchasing housing from interdependent persons, deductions are not possible according to Article 105.1 of the Tax Code of the Russian Federation.
Do not underestimate the transaction amount in the purchase and sale agreement, because It is from this amount that you can apply for a property deduction.

How to calculate property deduction?

Property deduction is calculated as 13% of:

housing costs;
expenses for:
- purchase of housing (cost of housing under contract);
- construction and finishing materials (for apartments and rooms only finishing materials);
- payment for construction and finishing services;
- development of design and estimate documentation;
- connection to networks or creation of autonomous sources of electricity, water, gas supply and sewerage (only for a residential building).
expenses for repaying interest on a target loan (expenses actually incurred by the end of the accounting year are taken into account).

Advice:

Anything that is not included in the specified list cannot be included in the calculation of the tax deduction. Redevelopment costs, costs for the purchase of plumbing and other equipment are not included. If you indicate them in the declaration, the deduction will be denied, as a result: you will have to re-issue the declaration and submit for the deduction again.

Maximum amount of property deduction

The maximum deduction from the value of real estate under the contract is 2 million rubles, i.e. a taxpayer can return a maximum of 260 thousand rubles (13% of 2 million rubles).
When purchasing property with a mortgage, a deduction is also provided for the cost of paying mortgage interest.

There are a number of features of receiving a deduction:

The essence of the tax deduction is the return of personal income tax due to expenses incurred, therefore it is impossible to return in a year more than the amount of income tax that was withheld for this year from wages or other income subject to personal income tax of 13%, with the exception of dividends (13% of income for the year).
The balance of the tax deduction does not expire, but is transferred to the next year until it is fully received (persons receiving pensions for any reason have the right to transfer the balance of the deduction to 3 years preceding the year the balance was formed).
If the property was acquired before January 1, 2014 (the ownership/transfer and acceptance certificate was executed before January 1, 2014), then an individual can exercise the right to deduct only from one object of acquisition and only from an amount not exceeding 2 million rubles, i.e. .e. if the property is more expensive than 2 million rubles, then the deduction can be obtained only from 2 million rubles, and if it is cheaper - from the actual cost (1 acquisition object, regardless of whether you have reached the limit of 2 million rubles or not), if In this case, the deduction from expenses for paying interest on a loan (mortgage) has no restrictions.
Property deductions have been calculated differently since 2014. If the property was acquired after January 1, 2014 (the ownership/transfer and acceptance certificate was issued after January 1, 2014), then an individual can exercise the right to deduct an amount not exceeding 2 million rubles, and the number of acquisition objects is not limited (individual a person can receive a deduction until the total cost of the acquisition objects reaches 2 million rubles). The deduction from expenses for paying interest on a loan, the agreement for which was concluded after January 1, 2014, is limited to 3 million rubles, i.e. 390 thousand rubles is the maximum amount that can be received from mortgage interest.

When can I apply for a deduction after purchasing a home?

You can apply for a deduction in the year following the year in which you received the right to a property deduction (through the tax office).

The right to deduction arises:

from the year of registration of ownership when purchasing real estate under a sales contract;
from the year of signing the acceptance certificate when purchasing housing under an agreement of shared participation in construction, housing cooperative. According to Letter of the Ministry of Finance dated March 29, 2018 No. 03-04-05/20082

If housing was purchased in installments, then there are features of obtaining a deduction depending on the year the right to deduction arose, which appeared in connection with changes in Tax legislation dated January 1, 2014:

if the right to a deduction arose before January 1, 2014, then you need to apply for a deduction when paying by installments after you have paid the full cost or at least 2 million rubles if the price is above 2 million rubles. By declaring your right to a deduction before full payment of the cost under the contract, you indicate only the amount that you actually paid, and, therefore, you lose the right to deduct from the remaining amount paid after claiming the right, because it is impossible to adjust the declared deduction amount;
If the right to a deduction arose after January 1, 2014, then you can submit documents for a deduction when purchasing real estate in installments from the year following the year in which you received the right to deduct. Each year the deduction amount will increase depending on the amount paid under the installment agreement.

According to Letter of the Federal Tax Service of Russia dated November 12, 2014 No. BS-4-11/23354@, Letter of the Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-04-05/28176.

How to apply for a property deduction?

The taxpayer must:

List of documents for obtaining a property deduction

General documents:

Additional documents:

purchase and sale agreement;
When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
When purchasing a plot of land;
When purchasing real estate with a mortgage.

For which years can you get a property deduction in 2019?

The right to deduction arises from the year of registration of ownership (in the case of a purchase and sale agreement) or the signing of the transfer and acceptance certificate (in the case of a share participation agreement in construction, housing cooperative).
The right to deduction always remains: no matter how many years have passed since the date of purchase, the deduction can be issued, and even if the property is sold, the right to deduction remains.
In accordance with Letter of the Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-04-05/28218.
A deduction this year can be issued for a maximum of three previous years, i.e. in 2019, you can receive deductions for income for 2016, 2017, 2018 by filing three declarations respectively (taking into account 1 point - that is, this can be done by persons who received the right to deduction in 2016 or earlier). Exception: persons receiving pensions (see paragraph 5).
The tax deduction is issued for the past years (starting from the year the right to deduction was obtained, but not more than the past 3 years), i.e. The deduction for 2019 cannot be received through the tax office during 2019, but only from the beginning of 2020.
A deduction for pensioners this year can be issued for the past four years, i.e. in 2019, you can receive deductions for 2015, 2016, 2017, 2018 by filing four declarations respectively when the right to deduction arises in 2018 or earlier.

Registration of property deduction through the employer

You can receive a property deduction in 2 ways:

through the tax office. It is necessary at the beginning of the year following the year in which the right to deduction arises to obtain a 2-NDFL certificate at work and fill out a 3-NDFL declaration based on this certificate and documents for housing. Then submit the entire package of documents to the tax office. After checking the documents, you will be provided with a property deduction, but within the limits of the 13% personal income tax withheld for the year from your income (excluding dividends). The remainder of the deduction is subject to registration next year in the same manner;
through the employer. It is necessary to obtain confirmation of the right to deduction from the tax office. Based on this confirmation, the employer will not withhold 13% personal income tax from you, starting from the month of receipt of the confirmation until the end of the year. The following year, the right to deduction must be confirmed again.
In accordance with paragraph 8 of Art. 220 Tax Code of the Russian Federation.

When applying for a deduction through an employer deduction for at least 1 month is lost, since the employer stops withholding tax from your salary only from the month when you provide the corresponding confirmation from the tax office. And the tax office makes confirmation within 30 days from the date of receipt of your request. You can submit a request in the middle of the year, which means you will lose your deduction for 6 months and so on.
If you decide to return the deduction for the lost 1 month, then at the beginning of the next year you will need to submit a 3-NDFL declaration for the previous year, which corresponds to receiving a deduction through the tax office.
According to the Letter of the Ministry of Finance of the Russian Federation dated July 15, 2014 No. 03-04-05/34402.

Tax deductions for 2017, which ordinary individuals can receive, are divided into three main types:

Property:

when purchasing housing and land;
when paying off mortgage interest;
when selling property.

Social:

when paying for treatment and purchasing medications;
when paying for tuition;
on expenses for life insurance and pension insurance and security;
on the costs of the funded part of the pension;
on expenses for charity;

Standard:

for children;
to myself.

The 2017 tax deduction can be claimed by citizens living in the Russian Federation for more than 183 days (that is, having status) and receiving income subject to personal income tax at a rate of 13%. Additional conditions for obtaining a specific deduction depend on the type of costs incurred or income received, as is the case with a property deduction for income from the sale of property. You can receive a deduction by contacting the tax office at your place of registration with a package of documents confirming your right to the benefit.

The deadline for filing personal income tax 3 in 2017 has not changed. For those citizens who sold real estate or transport in 2016, it is set until April 30, 2017. For those who want to receive a personal income tax refund for expenses on treatment, education, or the purchase of housing, the period for submitting documents for reimbursement during the year is not limited.

In 2017, you can claim deductions for the three previous years: 2016, 2015 and 2014, and when claiming benefits as a working pensioner carrying over the balance, also for 2013.

Tax deductions in 2017: what changes have occurred

Let's talk about the changes related to tax deductions in 2017:

1.Changing the 3-NDFL declaration form when claiming a deduction for 2016

In the new reporting, barcodes have been changed, the income limit for the standard deduction for children has been increased, the procedure for reflecting expenses for paying individual entrepreneurs' trade tax has been changed, a new type of income has been added - from the sale of property at a cost below the cadastral value, and the procedure for calculating the amount of income from the sale of such property has been changed.

2.Changing the type of document confirming the right to a refund when purchasing residential real estate

Changes in the property tax deduction in 2017 concern the submission of documents confirming ownership of purchased housing. Thus, starting from July 15, 2016, the document confirming ownership of a residential property is an extract from the Unified State Register of Rights. A certificate of registration of ownership has not been issued since the middle of last year.

3. The procedure for calculating income when selling property has changed if the value under the sales contract is lower than the cadastral value

If, according to the purchase and sale agreement, the value of the sold property is 30 percent or more below its cadastral value, the tax is calculated using the formula:

Cadastral value x 0.7

The income received is reflected in Sheet A under code 09. This change is due to the fact that real estate sellers often indicate an undervalued value in the contract in order to avoid the obligation to pay tax.

In 2016, many inspectorates, in connection with the current ambiguous position of the Federal Tax Service of the Russian Federation, provided citizens with deductions for the costs of training their second spouse. That is, a citizen who paid for the education of his spouse could apply to the inspectorate for reimbursement of these costs.

By letter of October 2016 No. BS-4-11/20142, the Federal Tax Service indicated the impossibility of reimbursement of these costs, due to the fact that the right to receive a deduction for a spouse is not specified in the Tax Code of the Russian Federation. At the same time, it is clarified that the second spouse can reimburse training costs for himself, even if they were incurred by the other spouse.

5.Changes in the 2017 tax deduction for children

With the entry into force of the new personal income tax return (for 2016), the income limit for receiving a standard deduction for a child (children) was increased from 280,000 rubles. up to 350,000 rub.

6.New type of social deduction

Since 2017, a new type of social deduction has been established - for expenses for participation in the assessment of professional skills. The procedure for applying for this type of deduction is similar to the procedure for receiving other social benefits, with one exception - it cannot yet be obtained at your place of work. The size of the new deduction is also limited to 120,000 rubles. in total with other social deductions.

Form 3 NFDL in 2017

Since 2017, a new income tax reporting form has been in effect. The 3-NDFL declaration in 2017 using the new form is submitted only when deducting or declaring income for the previous period (2016).

If you want to receive deductions for earlier periods (2015, 2014 and for pensioners for 2013), the declaration is submitted in the form that was in force during the declared period. For example, when submitting reports for 2015, 3-NFDL must be filled out according to the form that was in force in 2015.

Note, that if you submit a declaration for 2016 using the old form, the inspectorate will refuse to accept it.

Declaration 3 of personal income tax (new form for 2017), as before, can be filled out in the following ways:

Manually. The reporting form can be downloaded or obtained from the tax office. The declaration must be filled out in capital block letters in blue or black ink, in accordance with the instructions for filling it out;

Using a program developed by the Federal Tax Service. The free service will help you enter information into 3 personal income tax 2017. Please note that the software version must correspond to the period for which the declaration is being submitted. That is, if reporting is completed for 2016, the program must have a software version current for 2016, etc.

Using a computer(without using a special program). To do this, you need to download the form and fill it out on your computer in black font in capital letters using programs such as Abode Acrobat and Microsoft Excel.

You can submit your 3-NDFL declaration in 2017 in the following ways:

personal visit to the tax office;
through an intermediary with a notarized power of attorney;
by registered mail with a list of the contents;
via the Internet in the taxpayer’s Personal Account.