Filling out 3-NDFL for a tax refund when buying an apartment: examples for 2021

Buying an apartment: how much money will be returned if you submit 3-NDFL?

An individual who has spent funds on the purchase of an apartment has the right to expect a return of part of the funds spent in the amount of personal income tax paid (Article 220 of the Tax Code of the Russian Federation).
But there is a limitation - only those individuals who work officially and pay income tax can take advantage of this opportunity. The amount of personal income tax refunded depends on:

• the amount of expenses for purchasing an apartment;
• income tax paid on income earned by an individual.

You can return up to 13% of the cost of the apartment, but not more than the amount calculated from the maximum deduction allowed by the Tax Code of the Russian Federation (2 million rubles). Thus, the buyer of the apartment, who spent 2 million rubles on its payment. and more, 260 thousand rubles will be returned from the budget. (RUB 2 million × 13%).

If the apartment was purchased with a mortgage, the buyer has an additional right to receive a deduction for the amount of interest paid (in addition, personal income tax is returned in the amount of up to 390 thousand rubles).

To receive this money, you will need to report to the tax authorities using the 3-NDFL declaration and a package of supporting documents (more on this in subsequent sections).

DETERMINING WITH DEDUCTIONS

To enter data into 3-NDFL, you first need to understand exactly what amount of deduction can and should be declared for the past year.

The deduction can be:

1. Property upon purchase . It is due for the very fact of purchasing a home. It amounts to a maximum of 2,000,000 rubles and can be used in parts .

Here are the main rules regarding the possible size of this personal income tax deduction for the year:

• it cannot be more than the cost of the acquired residential property;
• it cannot be more than the income indicated in the declaration with a personal income tax rate of 13%;
• it is provided only once (if a citizen has bought more than one apartment or house during his life, it is permissible to use the deduction only for one of all objects).

EXAMPLE

If you bought an apartment for the first time for 1,600,000 rubles, and your income for the year was 800,000 rubles, then the maximum deduction that you can claim at the end of the year is 800,000 rubles. In total, for this apartment you can use a deduction of no more than 1,600,000 rubles (purchase price) for several years.

The amount of the main deduction may also change when housing is purchased in shares . If this is your case, you need to know the possible nuances of distributing the deduction to several recipients who own shares (to be published).

2. For mortgage interest . The criteria for this deduction for 2021 are:

• the maximum amount to be deducted is 3,000,000 rubles ;
• interest must actually be paid to the bank or similar entity that issued the loan. To do this, a certificate confirming the amount of interest paid is taken from the lender. The amount claimed for deduction cannot exceed that indicated in the certificates;
• the interest deduction cannot be more than the income indicated in the declaration with a personal income tax rate of 13%, for which no other deductions are claimed;
• it can only be taken once , but the available deduction can be carried forward to subsequent years.

EXAMPLE

You bought an apartment for 3,000,000 rubles in 2021, taking out a mortgage loan. Income for 2021 amounted to 1,000,000 rubles, for 2020 – 1,200,000 rubles. In 2021, you have already used the main deduction in the amount of 1,000,000 rubles. For 2021 and 2021, you paid mortgage interest in the amount of 220,000 rubles (as confirmed by certificates from the bank). In 2021, with an income of 1,200,000 rubles, you can declare:

• deduction of 1,000,000 rubles - as the balance of the deduction for the purchase (2,000,000 - 1,000,000);
• deduction of 200,000 rubles - as a deduction for mortgage interest within the limits of income received (1,200,000 - 1,000,000 of other deductions used).

The balance of 20,000 rubles on interest paid can be taken into account in the following years, along with the interest that will still be paid.

Please note that any deductions to 3-NDFL must be accompanied by documentary evidence . In the case of buying an apartment this is:

• purchase agreement;
• act of acceptance and transfer;
• confirmation that the seller has received funds.

The money spent on the purchase must be your own . If maternity capital funds, government subsidies, and the like were used during the purchase, no deduction is allowed , and they must be excluded from the purchase price.

EXAMPLE

You bought an apartment for 2,000,000 rubles and 400,000 rubles of this were financed from maternal capital. The available deduction amount is 1,600,000 rubles (2,000,000 – 400,000).

The amount of income within which a deduction can be claimed can already be seen in Appendix 1.

The property deductions themselves for the purchase of housing are reflected in Appendix 7.

What documents should I attach to 3-NDFL?

The package of documentation attached to 3-NDFL includes the following documents:

1. Proof of identity (copies of passport pages with personal data and registration).

2. Containing data on income received (original 2-NDFL certificate received from the employer).

3. Of an application-informational nature (an application for a personal income tax refund, including the payment details of the applicant’s account, to which the inspectors will transfer the tax).

You can view and download a sample application for refund of overpayment of personal income tax when receiving a property deduction for the purchase of housing in ConsultantPlus, having received trial access to the system for free.

4. Certified copies confirming the fact of purchase of the apartment and payment of its cost:

• purchase and sale agreement (or equity participation in the construction of a house);
• act of acceptance and transfer of housing;
• certificates of state registration of ownership of the acquired property;
• bills, payment receipts or receipts.

What documents confirm the right to housing in different situations - see the diagram:

For additional useful information about 3-NDFL, see the material “Property tax deduction when purchasing an apartment (nuances)” .

Find out how to fill out the 3-NDFL declaration to receive a property deduction when buying an apartment with a mortgage in ConsultantPlus by getting trial access to the system.

Selecting deductions

Select the income you want to declare in your return and click the “NEXT” button.

A tax deduction is an amount that reduces the amount of income on which tax is levied, or allows you to return part of the tax previously paid to the budget.

Select the deductions that need to be included in the return and click the “NEXT” button.

In the “Income” section, by default, the “Income taxed at 13%” tab is available for input. To enter income, click the “Add income” button.

If you need to enter other income, select the appropriate interest tab.

4.1 According to the 2-NDFL certificate, enter the following data:

• “Source of income” - INN, KPP, name of the organization and code “OKTMO”;
• Enter Information about the income received. If necessary, you can indicate several incomes taxed at the specified rate from a given source. If you are transferring data from the 2-NDFL certificate, you only need to enter each type of income once, indicating the total amount of income of this type.

Select the Income Code: - for the sale of an apartment, garden house and land plot - “1510”; - for the sale of a share of the apartment - “1511”; - for the sale of transport, garage, unfinished construction - “1520”.

Enter the amount of income received from the sale of the property.

Select the deduction code: - when selling an apartment, garden house and land - “901” (1,000,000 rubles) or “903” (in the amount of documented expenses); - when selling a share of an apartment - “904” (amount equal to 1 000,000 rubles / share) or “903” (in the amount of documented expenses); - when selling transport, a garage, an unfinished construction project - “906” (250,000 rubles) or “903” (in the amount of documented expenses). Enter the deduction amount.

If all income has been entered, click the “Next” button.

5.1 To receive property tax deductions, in the “Property Tax Deduction” tab, enter data on expenses for purchasing housing and repaying interest on targeted loans.

Enter data on the object using reference books. Depending on whether you are receiving a property deduction for the first time or whether you have already received part of the deduction previously, fill out the form in the “Total amounts of expenses” block.

5.2 If you additionally want to receive a social tax deduction, select the appropriate tab in the deductions menu.

To receive social tax deductions, check the appropriate box.

Enter the amount of expenses in the appropriate line.

To receive tax deductions, you must provide documents confirming expenses to the tax office. You can send electronic images of documents through your personal account; to do this, scan the documents before sending the declaration.

Click the “Attach document” button, select the location of the document file - the “Select file” button. In the “Description” line, enter brief information about the document (for example, an income certificate) and click the “Attach file” button.

Help fill out 3-NDFL: where to start compiling

You can fill out 3-NDFL in several ways:

• use the electronic program on the Federal Tax Service website - the program itself will calculate the personal income tax based on the input data and check the correctness of filling out the declaration;
• turn to the services of special consultants - in this situation, you will not have to enter information into the cells yourself and count nothing, you just need to collect and make available to the consultant all supporting documents, as well as pay for his services;
• independently prepare all the papers for the tax office - our material will help you cope with this process.

NOTE! The declaration for 2021 must be submitted using the new form from the Federal Tax Service order dated August 28, 2020 No. ED-7-11/ [email protected] you can here.

To confirm your right to a personal income tax refund when purchasing a home, you must fill out several sections in the 3-NDFL declaration:

• title page;
• 2 sections (1st - containing information about tax, 2nd - with calculation of the tax base and personal income tax);
• 3 sheets (Appendix 1 - information on income received, Appendix 5 and 7 - calculation of standard, social and property deductions).

Let's consider the scheme for filling out 3-NDFL when buying an apartment using the following example.

Example

Vasiliev Nikolay Antonovich in 2021 purchased an apartment for 2,750,000 rubles using accumulated funds. The 2-NDFL certificate received from his employer indicates taxable personal income tax (13%) income for 2021 in the amount of 484,000 rubles. (Personal income tax withheld by the employer - 57,720 rubles).

Let us dwell in detail on filling out the 3-NDFL declaration when purchasing an apartment using the example data in the following sections.

How to fill out 3-NDFL if housing was purchased using maternity capital? The answer to this question is in ConsultantPlus. If you do not yet have access to the system, get trial online access for free and proceed to the material.

What does “tax refund when purchasing residential real estate” mean?

For a better understanding, let's look at an example situation.

Smirnov O.V. works and receives wages. Salary is Smirnov’s income, subject to personal income tax. However, Smirnov himself receives his money minus personal income tax. This happens because the responsibility to calculate and transfer personal income tax to the state lies with the employer.

Let’s say Smirnov’s salary is 50,000 rubles. Before paying, his employer calculates 13% of personal income tax - 6,500 rubles, deducts it from Smirnov’s salary and transfers it to the budget. That is, the budget receives 6,500 rubles, and Smirnov: 50,000 – 6,500 = 43,500 rubles.

The employer does this by default, since Smirnov did not inform him that he has the right to a tax deduction.

Let's say that Smirnov purchased a new apartment. Then, in accordance with the provisions of the Tax Code of the Russian Federation, he had the right not to pay personal income tax on an amount equal to 2,000,000 rubles of income.

How can Smirnov exercise his right? There are 2 ways.

The first way is to inform your employer about your personal income tax benefit. Please note that to do this, Smirnov still needs to go to the tax office and get confirmation there that he actually has the benefit. To do this, he needs to provide the tax authorities with documents confirming the purchase and payment for the new apartment. If everything is in order, the Federal Tax Service will issue Smirnov a notification that he has the right to a tax deduction. Smirnov will take this notice to his employer and he will stop withholding personal income tax from his subsequent salaries.

full amount in his hands . For example, completely 50,000 rubles. salary Until the amount of these payments reaches 2 million rubles.

The second way is to return from the budget the personal income tax already transferred there by the employer.

Let's say that in 2021 Smirnov received:

• monthly salary for 11 months – 50,000 × 11 = 550,000 rubles;
• vacation pay 1 month – 48,000 rubles;
• annual bonus – 60,000 rubles.

Total: 658,000 rub.

Personal income tax of 13% was withheld from all these amounts: 658,000 × 13% = 85,540 rubles.

Having the right to a deduction of 2,000,000 rubles, Smirnov can submit a 3-NDFL declaration to the Federal Tax Service, in which he will indicate:

• your income – 658,000 rubles;
• withheld tax – RUB 85,540;
• deduction (benefit) - in the same amount as the income received.

According to the 3-NDFL declaration, it turns out that 85,540 rubles of tax, which are already in the budget, are “extra” for Smirnov. That is, they can be returned to him if a document check by the Federal Tax Service confirms the right to a deduction.

After this, Smirnov remains to write a refund application and receive back his personal income tax for 2021 in the amount of 85,540 rubles.

The second option is the same tax refund when buying an apartment.

Moreover, the remaining amount of the required deduction (2,000,000 – 658,000 = 1,342,000) will not be burned . Smirnov will be able to file a return in the same way for 2021 and return the tax paid for him by his employer during the year. Until the 2 million income benefit is fully selected.

Preparation of 3-NDFL declaration sheets for the purchase of an apartment

Filling out 3-NDFL begins with special sheets - appendices 1, 6 and 7. The data reflected in these sheets is for informational purposes only:

• sources of income of the taxpayer (Appendix 1);
• the amount of property deductions (Appendix 6 and 7).

Appendix 1 contains a number of identical blocks (lines 010–080). For Vasiliev N.A. from our example, it is enough to fill out only 1 block, since last year he received income from 1 employer. If the taxpayer received income from several sources, for each of them it would be necessary to fill out a separate block 010–080 of Appendix 1.

To fill out the sheet, all data is taken from the 2-NDFL certificate, but you need to enter one more code correctly:

Code “07” means income received under an employment contract, tax on which is withheld by the employer.

Filling out Appendix 7 begins by indicating the encoded information (in the table, the codes are given based on the conditions of the example):

Further filling out Appendix 7:

• pp. 032-033 - reflection of the cadastral number and address of the purchased apartment;
• subp. 1.4–1.6 - entering information about the date of the document (deed of transfer of the apartment, certificate of state registration of ownership of the property);
• subp. 1.7 - share in ownership;
• subp. 1.8 - when filling out this line, Vasiliev N.A. must keep in mind that the amount of his expenses for purchasing an apartment (2,750,000 rubles) exceeded the allowable tax deduction of the Russian Federation (2 million rubles), therefore, in the cells of this line he you must indicate the number 2,000,000.

Of all the subsequent subparagraphs of the application, Vasilyev N.A. filled out subparagraph. 2.5, 2.8 and 2.10 (see table below):

N.A. Vasiliev did not fill out Appendix 5, since he did not receive standard and social deductions in 2021.

We will tell you how N.A. Vasiliev prepared the remaining sheets of 3-NDFL in the next section.

For a sample of filling out Appendix 7, see here.

Obtaining a tax deduction when purchasing an apartment with a mortgage

Let's consider the conditions of our problem: in 2011, an apartment was purchased with a mortgage. The cost of housing is 3 million rubles. The return of the property deduction from the purchase price was carried out in 2011 and 2012. And during these 2 years, the citizen was able to receive the full amount that he was entitled to by law, namely 260 thousand rubles, that is, 13% of 2 million rubles. from buying an apartment.

We invite you to read: Standard and social tax deductions are not a hindrance to property personal income tax deductions

At the same time, starting in 2011, he paid interest on the mortgage loan. He did not dare to receive them right away, but he regularly paid interest on the mortgage year after year.

And then 2015 came. Our exemplary citizen, let’s say it’s Petrov, has finally paid off his mortgage. Hooray! In total, over the past years, he has paid 1.5 million interest on top of the loan amount. It is from them that it is now possible to return income tax, that is, 13% of this figure.

Important

This figure can be found out by receiving a special certificate from the bank, which is issued to the tax authorities, which states the amount of interest paid for each calendar year. Now this figure (225,000 rubles) is entered in the “Interest paid” cell. In this case, they take the figure for 2013, since there have been no other years yet.

Info

Let's see what happens in the end. At the beginning there are title pages with data. Further in section 1 you can see the amount of tax that is subject to refund from the budget - 195,000 rubles - the income tax that was paid by Sidorov in 2013. If we go back to the Excel spreadsheet, here is the figure that can be returned for 2013.

Next, you should view the data on the enterprise and go to the last page. The amount of expenses actually incurred for the purchase of an apartment is indicated as 2,000,000 rubles, the amount of interest actually paid is 225,000 rubles.

Thus, for the year his income is 660,000 rubles. Withheld tax – 85,800 rubles. You need to go to the “Property Deductions” tab. The year the deduction began to be used is 2013. The cost of the object is 2,000,000 rubles. The maximum amount of property deduction that can be returned is the amount of interest for 4 years from the time Sidorov bought the apartment with a mortgage.

You should proceed to filling out the mortgage interest data. The deduction for previous years is calculated as the sum of all figures that were taken into account in previous periods. From these amounts we received a refund of 13%, and the amount of 640,000 rubles was contributed to the “Declaration” program. The amount transferred from the previous year is taken from last year’s form - 285,000 rubles.

Moreover, if the mortgage was issued earlier than the year in which the extract from the Unified State Register (or the acceptance certificate) was received, then the deduction can still include all the interest you paid on the first mortgage payments. Example: In 2013, Belsky G.I. he took out a mortgage and entered into a share participation agreement for the construction of an apartment, and in 2021 he received a transfer and acceptance certificate for the apartment. In this case, contact the tax office minus G.I. Belsky.

maybe only in 2021 (despite the fact that the mortgage has been paid since 2013). At the same time, he will be able to receive a deduction for all interest actually paid (since 2013).

• The maximum deduction for mortgage interest is 3 million rubles. (to be returned 390 thousand rubles). Note: if the loan agreement was concluded before January 1, 2014, then the old rules apply and the amount of credit interest deduction is not limited.

A tax deduction can be obtained before the end of the tax period by contacting the employer, having previously confirmed this right with the tax authority. An application for confirmation of the right to receive a tax deduction can be filled out in your personal account and sent to the tax office by signing with an electronic signature. To fill out the application, in the “Life Situations” tab, select the “Request a certificate and other documents” section, then select the required certificate.

In the window that opens, fill in the required data, attach electronic copies of documents, sign with the electronic signature key received in your personal account, and click the “Submit” button. After 30 days, receive a notification from the tax authority about the right to a property deduction and transfer it to the employer.

We invite you to familiarize yourself with: Delivery agreement with a condition regarding the consignee

Algorithm for filling out sections 1 and 2 of the 3-NDFL declaration when purchasing an apartment

Vasiliev N.A. took the data for completing the title page of 3-NDFL from his passport, and found out the necessary codes at the tax office at his place of residence (see table):

Next, Vasilyev N.A. proceeded to filling out section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate...”.

To the right of the section name, Vasiliev N.A put the number “13”, which means the personal income tax rate (13%), and in paragraph 1 “Type of income” he indicated the number “3”, selecting the appropriate option from the list next to this cell .

In lines 010, 030 (intended to reflect income) and 040 (dedicated to deductions), he entered the same values ​​- the amount of income received in 2021 (information taken from the 2-NDFL certificate) and the amount of deduction equal to it. In line 060 I put “0”, which means there is no difference between the income indicated in line 010 and the tax deduction amount reflected in line 040:

Lines 080 (personal income tax withheld) and 160 (subject to return from the personal income tax budget) reflect the amount of income tax withheld by the employer (its amount is indicated in certificate 2-NDFL and in this example is equal to 57,720 rubles):

The same amount must be transferred to section 1 of the 3-NDFL declaration (line 050) - this amount will be returned to N.A. Vasiliev from the budget. In line 040 enter 0 (nothing needs to be paid to the budget based on the conditions of the example). To fill out lines 020 and 030 with codes, the taxpayer used the information about KBK posted on the Federal Tax Service website, and specified the OKTMO code in the classifier:

When filling out section 1, you should pay attention to line 010 - it consists of only 1 cell and is lost against the background of multi-valued lines dedicated to KBK and OKTMO. In this line, Vasiliev N.A. placed the number “2”, selecting from the list offered next to the necessary action with personal income tax for his case - “refund from the budget”:

As a result of the calculations performed, it turned out that for 2021 Vasilyev N.A. can return the tax only on part of the deduction, and its unused amount is transferred to subsequent periods. Find out how this happens in the next section.

What is 3-NDFL in 2021

Declaration 3-NDFL for 2021 is prepared according to a new form. The form was approved by order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/615.

The new form 3-NDFL is valid for periods starting with reporting for 2020 .

Forms exist in both paper (machine-readable) format and electronic format.

Individuals can still submit the 3-NDFL declaration both on paper and through TKS channels.

You can read about the metamorphoses that have occurred with the 3-NDFL declaration form recently in our article “3-NDFL Declaration in 2021 and 2021.”

NOTE!

In 2021, the possibilities for filing an electronic 3-NDFL declaration have expanded significantly. This can be done through the taxpayer’s personal account (PA) on the Federal Tax Service website, the functionality of which has been supplemented so that declarations for 2018-2020 can be filled out and submitted in one online visit. In addition, current versions of the “Taxpayer” and “Declaration” programs are available for free download, files from which can be downloaded and sent to the Federal Tax Service also through your personal account.

Through LC it is especially convenient to prepare a declaration only for deductions . With the improvement of the Tax Service programs, with a personalized login to the personal account in the form of a 3-NDFL declaration for 2021, income and personal income tax declared for the period by tax agents (employers, customers under GPC agreements, etc.) automatically appear. All that remains is to check them with income certificates and enter information about the right to deduction.

Next, we will analyze situations with the preparation of a paper version of the 3-NDFL declaration for 2021 in the free Federal Tax Service program. However, using the examples given, you can check the correctness of the report obtained in the LC.

Repeated declaration 3-NDFL: will additional documents be needed?

The concept of “submission of a repeated declaration” is not used in tax legislation. From the taxpayer’s point of view, this may mean re-applying to the tax authorities for the balance of the unused deduction - a situation where several 3-NDFL declarations are filed for one-time expenses incurred related to the purchase of an apartment (primary and subsequent - for income received in the periods following for the first year of receiving the deduction).

Some information in each subsequent declaration will be repeated (data about the taxpayer and the purchased property), and information about the income received and personal income tax will change.

In this case, you will have to start collecting documents again - you need to:

• fill out an application for a personal income tax refund;
• request new 2-NDFL certificates;
• issue 3-NDFL.

Copies of other documents (for example, an apartment purchase and sale agreement) do not need to be provided again.

The video tutorial will help you correctly write an application for an income tax refund: “We are preparing an application for a personal income tax refund (sample, form) .

Examples of filling out tax returns using form 3-NDFL

The procedure for submitting tax reports through your personal account is simple: first, submit a completed 3-NDFL declaration along with a full package of necessary documents. After checking it, the Federal Tax Service approves the amount of income tax withheld, which can be returned to the current account.

We suggest you read: Payroll calculations in Excel

At the top of the LC we can see that in the item “overpayment or debt” we have the amount of tax to be refunded. This number is highlighted in green.

In the same way, we will see this amount at the bottom of this page.

We can go to either this link below or the link above. A list of all taxes that we can pay or return opens, that is, all our payments, overpayments, penalties. Full financial statements.

Here we find the type of tax “Income Tax”. This is exactly what we need: a personal income tax refund.

This shows the total figure that can be refunded, including any tax benefits available. This could be a property deduction, social (for education, for treatment), a standard deduction for a child if you did not receive it at work, an investment deduction.

Even if you submitted several 3NDFL declarations at the same time for several years (as a rule, these are the last 3 years), then in the LC there is no division by year. All income tax refunds are combined into a single amount.

If you submit a declaration in order to receive a tax deduction, you must also send an application for a tax refund to the inspectorate. To do this, in the “Results” section of the “Filling out and electronically submitting the 3-NDFL tax return” branch, select the “Tax Refund/Payment” tab and Click the “Return Application” button.

Return Application

Fill in the required data and click the “Save and Continue” button. To send the application to the inspection, enter the password that you entered when you generated the electronic signature certificate and click the “Submit” button. After sending the application in the “Results” section, the message “The document was received” will be generated and registered with the inspectorate.” In addition, information about registering an application can be seen in the “Taxpayer Documents/Electronic Document Flow” section.

Submitting SZV-M for the founding director: the Pension Fund has made its decision The Pension Fund has finally put an end to the debate about the need to submit the SZV-M form in relation to the director-sole founder. So, for such persons you need to take both SZV-M and SZV-STAZH! {amp}lt; ... Income tax: the list of expenses has been expanded. A law has been signed that has amended the list of expenses related to wages.

Thus, employers will be able to take into account in the “profitable” base the costs of paying for services for organizing tourism, sanatorium-resort treatment and recreation in Russia for employees and members of their families (parents, spouses and children). {amp}lt; ... Check employee salaries with the new minimum wage From 05/01/2018, the federal minimum wage will be 11,163 rubles, which is 1,674 rubles more than now. This means that employers who pay their employees at the minimum wage must raise their wages from May 1.

Can the 3-NDFL sample when buying an apartment be used when selling it?

The 3-NDFL declaration when selling an apartment is somewhat different in composition from the 3-NDFL when buying it. The example discussed above can be used in such a situation, but only partially:

• You can leave only the title page without adjustments (by specifying the tax period);
• in section 1, similar codes KBK and OKTMO are filled in (the rest of the information changes);
• section 2 and appendix 1 are drawn up in a different way;
• Instead of Appendix 7, the calculation for Appendix 1 is filled out.

To fill out a 3-NDFL declaration when selling an apartment, the same methods can be used as when filing a 3-NDFL in other situations (you can use a special program, fill out the declaration form yourself, etc.).

Find answers to your questions in the materials in the “Personal Income Tax for an Apartment” .

Viewing the generated declaration

After filling out all the necessary sections, the “Results” form opens, which displays the results of filling out the declaration.

To edit data, you can enter any section of the declaration. To see what the declaration looks like on paper, click the “View generated declaration in pdf format.” To view the declaration, you need to have the Adobe Reader program installed on your computer.

After all documents requiring sending have been saved, in the “Sign with a key of an enhanced unqualified electronic signature” section, enter the password that you entered when you generated the electronic signature certificate and click the “Confirm and send” button.

If you have forgotten your password, you can generate a signing certificate again by revoking the current certificate.

Once sent to the inspection, the declaration cannot be edited, but if necessary, you can fill out an updated declaration and send it to the inspection.

Results

Declaration 3-NDFL when purchasing an apartment is filled out according to algorithms regulated by order of the Federal Tax Service on the basis of supporting documents (acceptance certificate of the apartment, certificate of state registration of real estate rights, payment receipts, etc.).

The balance of the property deduction can be carried forward to subsequent periods. To do this, you need to collect the package of documents again, fill out a declaration and submit an application to the tax authority.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated August 28, 2020 No. ED-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Filling out a new 3-NDFL for 2021 with a property deduction

Let’s immediately follow the logic and nuances of filling out the 3-NDFL deduction in 2021.

It is clear that in any case the title page of the 3-NDFL declaration must be completed. It contains input data that allows tax authorities to identify:

• who is declared;
• on what grounds;
• for what period?

We will not dwell on the title in detail. Everything is quite clear from the samples below.

We only note that when using the Federal Tax Service program, you need to enter your data as a taxpayer into it. And when working directly through your personal account on the Federal Tax Service website, your basic data will already be in the declaration when it begins to be formed.

It is more convenient to fill out the 3-NDFL declaration sheets for personal income tax refund due to a property deduction when buying an apartment using the applications . Therefore, below we offer instructions in the order in which the sheets should be filled out.

SECTION 1

Section 1 of the new 3-NDFL 2021 records the final data on personal income tax, which must be paid additionally to the budget or returned from the budget.

In the case of a refund with the right to a property deduction, the section reflects:

• in line 010 – the value “ 2 ”, indicating that the tax is subject to refund from the budget;
• in line 020 - KBK of tax income, for which the tax refund is made. In 2021 it's 182 1 0100 110;
• in line 030 - OKTMO code from the certificate of income and tax amounts. Sometimes there may be several OKTMO (for example, with several places of work). all OKTMO codes (and the corresponding refundable tax) must be listed in 3-NDFL On the standard section 1 form there is space for three codes. If this is not enough, you need to fill out another sheet with section 1;

IMPORTANT!

The rule for indicating all OKTMO sources of income also applies when filling out an application for a refund. Moreover, the application provides only one field for the code. Therefore, when returning personal income tax paid through several sources with different OKTMOs, you will have to make statements for each.

• in line 040 – zero;
• in line 050 – the amount of tax to be refunded from the budget.

SECTION 2

Section 2 of the declaration contains summary data illustrating the calculation of personal income tax for the year to be paid or refunded.

In the section you need to indicate:

• in field 001 – tax rate. For 3-NDFL submitted for return, only 13% ;
• in field 002 – type of income;
• in lines 010 and 030 - the total amount of income taxed at a rate of 13%, which was received in the reporting year (from Appendix 1);
• in line 040 – the amount of the claimed property tax deduction (from clause 2.6 of Appendix 7);
• in line 060 - the tax base for personal income tax (the difference between the amount of income subject to taxation (line 030) and the total amount of tax deductions (line 040). If the result is negative or equal to zero, put a zero in this line;
• in line 070 - the total amount of tax calculated for payment (13% of the value in line 060);
• in line 080 – the amount of personal income tax withheld by the employer (indicator for line 080 of Appendix 1);
• in line 160 - the amount of tax to be refunded from the budget. This is the difference between the amounts of tax withheld (line 080) and calculated (line 070).