What documents are needed to return 13 percent from the purchase of an apartment and when can you submit them to the tax office to receive a tax deduction, as well as a list of documents for income tax refund through

Each officially employed citizen transfers 13% of all types of income monthly to the tax authority as income tax. However, the law provides for the possibility of returning funds to persons who have purchased real estate (apartments, residential buildings, land plots).

To receive payment, you must declare your right. The taxpayer must submit documents to the tax authority. Let's consider what documents are needed to return 13 percent from the purchase of an apartment.

Maximum payout amount

Tax legislation provides for the possibility of returning funds transferred to the budget of the Russian Federation as income tax for officially employed citizens of the Russian Federation. When registering, personal income tax is withheld from the citizen’s official earnings in the amount of 13% of the amount of income. The vast majority of types of income are subject to tax. The exception is payments that are transferred by the state:

pensions;
compensation;
subsidies;
sick leave;
benefits for families with children, including maternity capital.

The basis for processing the return is the acquisition of residential premises of any type, land, as well as payment of the mortgage for their acquisition. A citizen can return the deduction when purchasing an apartment, residential building, room in a communal apartment or shares in them.

The law limits the amount that can be returned to one citizen; in 2020 it is:

260,000 rub. when purchasing an apartment (tax base no more than 2,000,000 rubles);
390,000 rub. when paying interest on a mortgage loan (tax base no more than 3,000,000 rubles).

Refunds are on a declarative basis. Thus, a citizen must independently prepare a package of documents, draw up an application, a tax return and submit them to the authorized body at the place of permanent registration. Federal Tax Service specialists will review the information provided within 2 months. If the decision is positive, the funds will be transferred within 1 month to the bank account specified in the application.

Maximum amount

To calculate the amount required by law, you need to understand how mortgage taxes are deducted. When you start calculating funds, you need to try to take into account many restrictions that complicate the client’s position. Sometimes, due to ignorance of certain details, the user does not receive the 13 percent he is entitled to on the purchase of a home.

The state sets a maximum tax deduction threshold. It cannot be higher than 2 million rubles for the cost of housing and 3 million rubles for the interest paid by the borrower. 13 percent of these amounts will be 260,000 rubles and 390,000. The maximum refund will be 650,000 rubles. The consumer will not be able to receive more than the specified amount, no matter how expensive his apartment is.

The state will not be able to pay you more than 650,000 rubles, but it can easily pay you less. If the client earned a million and bought an apartment for 500,000 rubles, then the deduction will be the same, and 13% of it will be 65,000 rubles.

Thus, the required 130,000 of half a million over 24 months. If you register shared ownership, the amount will be distributed based on the shares assigned to each participant in the process.

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When spouses purchase an apartment as joint property, they write a corresponding statement indicating their parts. Based on the completed documents, the amount of tax deduction for the husband and wife will be calculated. The share can be up to 10% to 90%. If one participant involved has already received a property return, then the second one will not be paid more than 50%.

Basic information for the tax office

Let's take a closer look at what documents are needed for a tax deduction for the purchase of an apartment. The list of documents for a tax deduction for an apartment is provided for in Art. 220 Tax Code of the Russian Federation. It includes the following information:

Certificate of income in form 2NDFL. It is prepared by employees of the accounting department of the employing enterprise. It is important to pay attention to the correctness of preparation, compliance of the payer’s data and income level. A certificate is required for previous years, but no more than for the last 3 years.
Declaration in form 3 personal income tax. It is completed by the applicant independently. If you encounter difficulties with preparing a declaration, you can contact a specialized company.
TIN (taxpayer number). It must be kept by the applicant. If you do not have a document, you must obtain it from the tax authority at your place of permanent registration.
The applicant's civil passport. Although the law provides for the possibility of presenting any identification document, in fact the tax authority will refuse to accept documents without presenting a passport. The document must be renewed in a timely manner.
Return application. The form is enshrined in the Tax Code. The application must include the bank account number to which the refund should be transferred.
Extract from the Unified State Register for the apartment.
Contract of sale.
The act of acceptance and transfer of the apartment.
Receipt for receipt of the deposit (if any).
If the citizen is married, a copy of the marriage certificate.
A statement in free form that a marriage contract was not concluded, and if it was concluded, then provide a scanned copy of this marriage contract.

The list of documents for obtaining a tax deduction when purchasing an apartment may vary slightly depending on whether the property was purchased in cash or with a mortgage. When applying for a mortgage, you must provide in addition to the above documents:

Loan agreement.
An extract from a credit institution confirming the transfer of funds for a mortgage loan to the seller of the apartment.
Payment schedule.
Certificate of the amount of interest paid on the loan.

Documents are submitted in the form of copies. You must have the originals with you when visiting the tax authority.

Tax

If the buyer wants to receive the entire amount at once, then he needs to contact the tax office. But first you should find out what documents are needed to return 13 percent from the purchase of an apartment. If some papers are missing, the Federal Tax Service will refuse to provide a deduction.

So, the following documents are needed for a 13 percent refund:

statement,
declaration,
income certificate,
TIN,
passport,
title documents for housing.

The TS employee may request additional documents. For example, marriage certificates, birth certificates, etc. If the applicant wants to return the funds after purchasing the living space using a mortgage, then a mortgage agreement will be required. In the case where the housing is in shared ownership, the consent of the co-owners will be required. Once the HC makes a positive decision, the applicant must provide bank account details to receive funds.

Help: documents for tax refund must be provided in both originals and copies.

Additional Information

Documents for a tax deduction when purchasing an apartment in 2020 when registering an apartment for spouses must include:

applications from the husband and wife to agree on the shares of the deduction;
a statement on the procedure for distributing deduction shares for funds contributed as mortgage interest;
a copy of the marriage document.

If only one of the spouses has the right to receive a deduction, then applications from the second are not required. One of the spouses may be deprived of the right to receive a refund if:

does not have official employment;
used the right to receive benefits for the first time before 2014;
I used the right after 2014, but chose to deduct the full amount (RUB 260,000).

Documents for a tax deduction for an apartment must include supporting information. In this capacity, an extract from the Unified State Register is provided.

When purchasing an apartment in a new building, deductions are possible for expenses on inseparable improvements in the residential premises. Improvements in major repairs, plumbing work, insertion of double-glazed windows and others are considered inseparable.

What additional things might be needed?

You may also need additional documents for a tax deduction when purchasing an apartment with a mortgage.

If the mortgage borrowers are spouses:

applications (from both) to agree on the shares of the deduction between the spouses;
two applications for redistribution of interest deductions;
a copy of the marriage registration certificate.

In case of registration of ownership of an apartment:

a copy of the certificate of ownership.

All documents, except the originals, must be certified by the applicant in the form: “Copy is correct - full name of the applicant - personal signature - date.”

Procedure for collecting documentation

Let's consider where to collect documents for tax deductions when buying an apartment. Information about income can only be confirmed by certificate 2 of the personal income tax. It can be ordered from the accounting department of the employing enterprise. It is necessary to check the details of the employee, employer, and addresses of the parties. A popular mistake is failure to make changes to the employee’s registration.

Documents that are required to be copied can be copied yourself. If the receipt was provided in writing, you will have to attach the original or a color copy to the list. Information about the transfer of funds from the bank must be issued in the form of a certificate and contain the seal of the credit institution. A certificate of the amount of interest paid is also ordered from the bank. Most credit institutions charge a fee for the certificate. On average it costs from 200 rubles.

The 3-NDFL declaration can be completed independently or ordered from a specialized company.

Documents required for return

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Return Application

Completing the application is not particularly difficult; the document must include the following information:

name of the tax authority at the place of permanent registration;
taxpayer details and postal address, including zip code;
the period and amount of income tax withheld for the previous period;
OKTMO and KBK income tax;
details of the taxpayer’s personal account for transferring refund funds.

When contacting a specialized company, all forms will be filled out by specialists. The cost of such a service in 2020 is about 1,500 rubles.

Rules for filing a declaration

Having collected documents for a refund of 13 percent from the purchase of an apartment, you need to fill out a declaration. The process of its registration is complex and painstaking, so it is advisable to entrust it to a specialist.

An alternative option is to register 3NDFL through your personal account on the Federal Tax Service website. The electronic portal provides the opportunity to fill out the declaration online and automatically check the correctness of registration. However, only a person authorized to sign electronically will be able to submit documents online.

List of required documents

What documents are needed to return 13 percent from the purchase of an apartment:

copy of buyer's passport
application for tax deduction when buying a home
copy of the purchase and sale agreement
copy of ownership certificate
documents confirming the fact of payment for real estate
copy of TIN
certificate 2-NDFL
declaration 3-NDFL

If the property was acquired during marriage, then you must add:

a copy of the marriage certificate (if it was dissolved before the deal was concluded, then make a copy from the divorce certificate)
a written agreement on how the deduction will be distributed between spouses if joint property is registered

Authorized body

Documents to obtain a tax deduction when purchasing an apartment must be submitted to the authorized body. The law provides for the possibility of sending a declaration only to the Federal Tax Service, located at the place of permanent registration of the citizen.

In accordance with tax legislation, taxes and fees of citizens are transferred through the tax authority, which is located at the place of their registration, even if they are officially employed in another region. If personal appeal is not possible, the declaration and copies of documents can be sent by mail.

Acceptance of return documents begins at the beginning of next year. The period for reviewing documents takes 2 months. The funds transfer process takes 1 month.

Filing a declaration through a representative

Having determined what documents are needed to receive a tax deduction for an apartment in 2020, it is necessary to clarify who has the right to file a declaration. The right to submit documents for deduction is vested in the owner of the apartment or his spouse. Other citizens can represent the interests of the taxpayer only with a notarized power of attorney.

The person authorized to submit the declaration must have with him:

power of attorney certified by a notary;
passport;
personal income tax declaration 3;
documents for the provision of deductions.

The Federal Tax Service Inspectorate accepts for consideration documentation from a person with a general power of attorney or with a power of attorney containing the possibility of submitting documents to government agencies.

A prerequisite for receiving a deduction is to independently submit an application to the tax authority. The law does not provide for automatic provision of funds. A list of documents must be attached to the application. The greatest difficulty in preparation for citizens is the declaration. To obtain it, you can contact a specialized organization.