3 personal income tax statute of limitations

When the right to a deduction arises You cannot return tax for the years before receiving the right to a deduction Documents for a deduction can be submitted next year There is no statute of limitations for a property deduction You can receive a tax deduction for the last three years A declaration can be submitted throughout the year

In order to receive a property deduction when purchasing an apartment or other housing, you need to know not only the procedure for processing a return, but also the deadlines for applying for a deduction.

When should you contact the tax office? For what years can a 3-NDFL declaration be filed? Let's take a closer look.

Watch the video in which we talk in detail about what a tax deduction is when buying an apartment, who is entitled to the deduction, what documents need to be prepared and how they can be submitted to the tax office.

How to calculate the property deduction and how much personal income tax will be returned to the account - in examples and explanations from experts of the online service NDFLka.ru.

Deadlines for submitting 3 personal income taxes in 2021

The deadline for filing the declaration is strictly defined until April 30. It is important to know that if this date falls on a non-working day, it will be transferred to the next working day. For 2021, taxpayers have until April 30, 2021 to file.

In general, a taxpayer needs to remember two main dates in 2021 so that there are no delays in filing returns and paying taxes:

April 30 is the final deadline for filing the 3rd personal income tax return;
July 15 is the final deadline for individuals to pay taxes for 2021.

Regarding the latter situation, it is worth noting that before the end of the year you can submit a declaration for a property tax deduction not only for 2018, but also for 2021, 2021. The statute of limitations in this situation is three years. However, if such a resident in 2018 had income that was subject to taxation, and the tax agent did not withhold tax from him and transfer it to the budget, then this is a different situation.

The third case cannot be applied to a taxpayer who simultaneously applies for taxes and property deductions. In this situation, the deadline for filing the 3rd personal income tax return for deduction will coincide with the main deadline for filing the return (no later than April 30, 2021).

P Procedure for submitting clarifications on 2-NDFL and 6-NDFL

The employee lost the right to a standard deduction or received the right to a property deduction from the beginning of the year, and submitted the documents only in the middle of the year. The recalculation of personal income tax should be reflected in the calculation for the period in which the employee brought supporting documents. There is no need to submit an update for previous reporting periods (letter of the Federal Tax Service of the Russian Federation dated 04/12/2020 No. BS-4-11/6925, letter of the Federal Tax Service of the Russian Federation for Moscow dated 07/03/2020 No. 13-11/099595).

In what cases is an updated 3-NDFL declaration submitted?

Thus, three years have passed - all the best. The year 2014, for example, is no longer under the control of the tax authorities. Unless you have enough enthusiasm to pass the revisions during this period, then you will automatically receive a prize in the form of a camera camera, or even something more fun.

In addition, the tax deduction can include costs incurred for the purchase of building materials and renovation of the apartment (provided that it was rented out unfinished or rough). It is also allowed to compensate funds paid for the development of the project for work on connecting communications.

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Methods for filing a 3 personal income tax return

Today, the Tax Inspectorate provides several options for filing 3 personal income taxes:

sending a declaration by post with the obligatory attachment of an inventory of all documents;
personal appeal of the taxpayer to the inspectorate;
use of the Unified Portal for State and Municipal Services;
use of the “Personal Account” application for individuals on the official website of the tax service.

Responsibility for violating the deadline for filing 3 personal income tax

If a taxpayer submits a tax return in 2021 later than April 30, then an administrative penalty in the form of a fine may be imposed against him.

Today this is the amount of one thousand rubles. And this is the minimum established fine. The amount can be much larger and range from five to thirty percent of the amount of unpaid tax.

Taxpayers such as lawyers or notaries are at risk of receiving notice of the “freezing” of bank accounts. The basis for this is Article 76 of the Tax Code of the Russian Federation.

There are exceptions to the rule. It applies only to citizens who have submitted a property report for tax deduction, i.e. refund of part of the amount of previously paid tax. Penalties are not applied to them.

How to make a 2-personal income tax adjustment in 2021

incorrect amount;
incorrect TIN;
error in the income and/or deduction code;
failure to indicate the amount of personal income tax that could not be withheld;
errors in personal data of payers (for example, adjustment of passport data in 2-NDFL), etc.

Section 2 of the income certificate with information about the individual: how to make a 2-NDFL adjustment in “Taxpayer” if the personal information, along with the change of passport, was updated after the certificates were submitted to the Federal Tax Service? It's simple: this is not considered an error. It is also not necessary to send the correction.

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Do I need to pay 3-NDFL if the statute of limitations has passed?

When a taxpayer receives such taxable income from a credit organization, the credit organization, on the basis of paragraph 1 of Article 24 and Article 226 of the Code, is recognized as a tax agent and must fulfill the duties provided for tax agents by Articles 226 and 230 of the Code.

In accordance with Article 41 of the Code, income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in relation to personal income tax in accordance with Chapter 23 “Tax” on the income of individuals" of the Code.

This is interesting: 174 of the Criminal Code of the Russian Federation, the statute of limitations is 2021

Tax officials persistently delve into old declarations and forget about the statute of limitations

It’s better not to take risks and not invent new problems for yourself. The tax authorities’ explanations, published on the Federal Tax Service website back in 2021, contain a lot of water, but if you look at it, the essence is the same - “the statute of limitations is calculated after the end of the tax period.” That is, the offense of “non-payment or incomplete payment of tax” can only be fraught for us until three years have passed.

The basis for the inspection of the premises is the “Desk tax audit of the balance sheet for the 3rd quarter of 2021.” We politely note that mandatory quarterly balance sheets have long been abolished, a tax audit of accounting is something new, and the deadline for filing a declaration from the 3rd quarter of 2021 has long expired. What we already had a conversation with the Federal Tax Service.

Receiving a deduction for the past 3 years

Is it necessary to file a property deduction 3 years from the date of purchase of the apartment? This question is asked by those who purchased real estate quite a long time ago and did not know about the possibility of returning part of the funds spent on its purchase. Let's consider this issue in more detail.

Eliseeva M.K. I bought an apartment in 2013 and went on maternity leave in 2015. Minus the deduction, she decided to apply only in 2021. But, since in the last three years (2017, 2021 and 2015) she was on maternity leave and had no income subject to personal income tax, she will not be able to receive a deduction for these periods.

For what period can I receive a one-time deduction?

eevl/Depositphotos
Based on the norms of the tax legislation of the Russian Federation, the right to deduction when purchasing real estate arises at one of the following moments: when purchasing secondary housing - from the moment of state registration of ownership; when purchasing a new building - from the moment of signing the transfer and acceptance certificate with the developer.

In this case, the deduction for the purchase is provided according to the rules of the Tax Code of the Russian Federation of the year in which the right to it arose. Due to the fact that your right to deduction arose in 2007, the maximum amount of property deduction for a purchase is limited to 1 million rubles.

If from 2007 to 2009 you did not receive a full deduction, then you have the right to transfer it to the following tax periods. The main condition for continuing to receive a property deduction is the availability of income taxed at a rate of 13%.

Can I get a tax deduction if I only work for 2 months?

Will I get my tax deduction for 2 years back at once?

Accordingly, if you have been officially employed since 2021, you have the right to continue receiving the deduction. You can also choose one of the priority methods for you: either receive a deduction at the end of the year from the tax office at your place of residence by submitting a declaration in Form 3-NDFL, or receive a deduction from your employer without waiting for the end of the year (for this you need to submit to the tax authority application for confirmation of tax deduction).

You can absolutely safely file a return for 2019 next year and receive a tax deduction. The only shame is that you receive a tax deduction in the amount that you were entitled to in 2007 - it will not be adjusted to take into account today's changes.

When calculating a tax refund, according to the Tax Code of the Russian Federation, a tax deduction is based on an amount of no more than 2 million rubles, or more precisely thirteen percent of 2 million rubles. = 260,000 rub. The level of average wages in the Russian Federation at this time is low, so it often happens that the tax is returned to the applicant for more than one year. Thus, the tax return is submitted to the inspectorate annually - with the balance carried over from the previous year.

ATTENTION! Due to recent changes in legislation, the information in this article may be out of date! Our lawyer will advise you free of charge - write in the form below.

First of all, as mentioned above, home buyers have the opportunity to receive a portion of the funds spent on its purchase in the amount of 13% of its cost. True, the full cost of the apartment is taken as the tax base, and 2,000,000 rubles, if in the end the apartment cost more, then in any case compensation can only be received from 2 million rubles.

Thus, the maximum tax deduction is 260,000 rubles. You can receive compensation only from certain real estate objects, namely:

apartments in a multi-apartment residential building;
residential building;
shares or rooms in an apartment;
a plot of land with a property located on it;
land plot for construction.

That is, from all of the above we can conclude that compensation can only be received from residential real estate or a land plot intended for construction; commercial or non-residential real estate is not subject to tax deduction. Only Citizens of the Russian Federation who are taxpayers can receive payments; this important condition is that the real estate must be purchased on the territory of the Russian Federation.

By the way, a very important point is that only taxpayers can receive the deduction. After all, the very concept of a deduction means a refund of income tax previously paid to the budget; accordingly, the unemployed cannot count on payment. It is worth paying attention to the fact that you can receive a tax deduction only once in your life for the first home you purchase.

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Important! Pensioners can also count on a tax deduction provided that their retirement age occurs no later than 3 years after purchasing the property. In other words, only older citizens who have taken a well-deserved rest and completed their working career within 3 years can count on the payment.

Property deductions have no statute of limitations. This means that the owner has the right to declare his right to the tax office at any time after purchasing residential real estate. The period for applying for a deduction is not limited by law - it can be obtained even after a year, even after 20 or more years.

In this case, you can only return the income tax that was withheld during the last 3 years before the year in which the deduction was claimed. In addition, the citizen must have in the declared period (for which the 3-NDFL declaration is submitted) taxable income on which personal income tax was paid at a rate of 13%.

Citizen Ivanov bought an apartment and registered it as his property in 2015, but decided to use the deduction only in 2021. Since there is no statute of limitations for the property deduction when purchasing an apartment, and the deduction was not previously exhausted, Ivanov has the right to take advantage of this benefit. In 2021, he can submit 3-NDFL declarations to the Federal Tax Service for 2021, 2021 and 2021, if during these periods he received income subject to personal income tax at a rate of 13%.

Sometimes tax authorities grant the right to a deduction and return previously paid tax by mistake. Such situations may arise, for example, in the case when the Federal Tax Service did not take into account that the deduction by an individual had already been exhausted earlier, and approved the return of personal income tax to him.

3 years from the date the tax authority makes a decision to provide a deduction to a citizen, if the error was made by the tax authorities themselves;

3 years from the moment the Federal Tax Service found out or should have found out that there are no grounds for providing a deduction if the error was caused by illegal actions of the taxpayer himself (for example, he provided false documents to support his expenses).

Two terms should be distinguished:

to claim a deduction;
for personal income tax reimbursement.

In Article 220 of the Tax Code, the validity of the property deduction for the purchase of housing is not limited in any way. That is, you can exercise your right when you consider it convenient. And it doesn’t matter how long ago the transaction took place.

The starting point is the moment when the owner receives documents for the paid property:

an extract from the Unified State Register of Real Estate, if a finished apartment was purchased or a house was built;
acceptance certificate when the purchase was made during the construction process.

Example 1

Example 2

Although there is no statute of limitations for property deductions, there is a 3-year limitation on tax refunds. It is established by clause 7 of article 78 of the Tax Code. Therefore, it is pointless to deliberately postpone a visit to the Federal Tax Service and “save up” the deduction.

Example 3

Property tax deduction is a government benefit that is provided to an individual when paying taxes after purchasing or selling property.

The relevant regulatory act for this phenomenon is the Tax Code - Article 220. This document provides comprehensive information regarding the procedure for application, the allotted statute of limitations and other nuances.

The essence of the phenomenon

In practice, receiving a property deduction is precisely the return of income tax.

What ordinary people usually get confused with are two types of INV:

carried out upon sale;
carried out upon purchase.

Note 1. If, for example, we are talking about INV limits, it should be clarified which of the two types of deductions is implied.

Example 1. If you know that you have the right to a deduction in the amount of 2,000,000 rubles, this does not mean that you will be able to return taxes in that amount. You will be able to receive the paid 13%: 2,000,000 * 0.13 = 260,000 - this is exactly the amount that will be returned in the end.

General terms

To receive a deduction, you need to submit documents to the tax office at the place of permanent registration - your current one, and not related to the purchased living space. The required papers include 3-NDFL (tax return).

Note 2. INV also applies to mortgage interest. In other words, in addition to the deduction on the price of the apartment/house, you receive 13% of the mortgage interest paid to date.

For which real estate objects does a citizen have the right to receive an INV? Here is the list:

shares or premises in an apartment;
a house intended for residential use;
a plot of land with a property built on its territory;
land plot for planned construction;
apartment in an apartment building.

Note 3. Commercial and non-residential real estate are not subject to the property tax deduction.

As for pensioners: they return payments in the form of an INV if they retire no later than three years from the date of purchase of real estate.

Total INV is received by:

Russian citizens working and paying taxes;
pensioners (see information above).

Who cannot count on the bonus:

minors;
unemployed university students;
Individual entrepreneur and legal entity;
working unofficially;
citizens who bought housing from relatives;
persons who do not have Russian citizenship;
persons who do not have a certificate of title to property.

Other limits include situations when an apartment or house was purchased at the expense of government subsidies, an employer, maternity capital or some other payments.

Limitation periods

Is there a limitation period for personal income tax returns? There is a myth that you can get an INV no later than three years from the date of purchasing a home. In fact, such a deduction is of an indefinite nature: i.e. a citizen can return part of his funds at any time during his life.

Example 2. In 2008, the maximum for INV was 130,000 rubles (13% of 1 million). Today, in 2021, the maximum is already 260,000. If you purchased, for example, an apartment in 2008, today you will receive only 130,000.

Don't forget also that you can get INV on mortgage interest.

In the context of timing, two nuances need to be taken into account:

Compensation is due only after registration of property rights. This should be supported by appropriate documentation. Then you can contact the Federal Tax Service.
Participants in shared housing construction receive payments when the house is put into operation.

eevl/Depositphotos

Personal income tax return period

The maximum period for checking a 3-NDFL declaration is 3 months (clause 2 of Article 88 of the Tax Code of the Russian Federation). The start date of control procedures is the day the declaration is submitted to the Federal Tax Service. You can see this date in the stamp placed by the receiving inspector when submitting a paper version of the report, or in the notification of acceptance of the declaration when sent electronically. At the same time, to begin an inspection by a specialist, no special decisions of the tax service management are required.

Example 4. Sidorkina I.P. I haven’t worked in recent years because I was on maternity leave. He plans to start work next month. Her eldest son, 18-year-old Pavel, entered the paid department of the university. Having collected the necessary documents, Irina Pavlovna submitted an application to the tax office for a tax refund. Since she does not have the previously listed tax, tax officials advised her to obtain a tax notice and exercise her right to receive a tax refund from her employer.

Questions and answers

Good afternoon I found a package of documents (for paid medical services provided to me in 2011), they were not included in the declaration for 2011. On February 5, 2020, I submitted an updated 3-NDFL for 2011. and tax refund application. The tax office refused the refund. Is the tax office right? (After all, there are no deadlines for submitting clarifications). THANK YOU

Yes, there are no deadlines for clarification. But tax authorities do not have the right to return the amount of tax from the date of payment of which more than 3 years have passed. 7 years have passed since the payment of tax for 2011. Therefore, it is too late to return this amount.

By what date do you need to submit your 3-NDFL declaration?

If in the current year 2021, a taxpayer, from whose wages, as well as from all other sources of income, personal income tax was removed in 2017 and previous years, submits a declaration form after April thirtieth, then he will not be punished with a fine in only one case - if We are talking about providing a deduction. Until what date you send Form 3-NDFL for income tax refund is absolutely not important, the main thing is that the statute of limitations for tax compensation has not expired.

First of all, this applies to private entrepreneurs, whose income is not automatically deducted from income tax, and therefore they are required to carry out this procedure independently. Lawyers working for non-governmental organizations, individuals employed in companies that are not tax agents (that is, those that do not transfer taxes from employee salaries to the state fund), as well as foreigners receiving money in Russia are required to do the same. .

How to update your tax return and submit an update

We submitted 6-NDFL, and then found an error or received a request to submit an amendment from inspectors. What to do? Correct the data and eliminate inaccuracies, generate the report again and send it to your Federal Tax Service. This way you will avoid fines.

If, as a result of the recalculation, it turns out that the company must pay additional tax, copies of payment documents should be attached to the letter. The form of the cover letter is optional. Indicate in it the type of tax for which the declaration is submitted and the period for which the information is being updated. Explain why the updated declaration is being submitted and what information has been corrected in it. If, based on the results of the updated calculation, the organization must pay additional tax, then it is worth doing this in advance. Attach copies of payment documents for the transfer of tax arrears and penalties for late payment to the covering letter.

Statute of limitations for taxes

If the month has already expired, then you can go to court. In this case, the statute of limitations for taxes of legal entities and entrepreneurs is 3 years from the day when it became known about the excessive collection of tax or when the taxpayer should have known about it. Please note that a taxpayer in a situation with an excessively collected tax can skip the stage of contacting the tax authority and immediately write an application to the court.

So, if a taxpayer has overpaid the tax, he can submit to the inspectorate an application for a credit or an application for a refund of the overpaid amount. The statute of limitations for taxes for the purpose of their refund is 3 years from the date of payment of an inflated amount to the budget (clause 7.14 of Article 78 of the Tax Code of the Russian Federation). If the tax authorities refuse the organization or leave its application unanswered, the company will have the right to go to court (clause 33 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57).

When is the best time to file a return for income tax refund on the purchase of an apartment?

The report must be sent to the INFS at the place of residence or place of stay of the individual. The document can be submitted during a personal visit, or sent by registered mail, while making an inventory of the attachment. It is also possible to transmit information through the online service on the website of the Federal Tax Service of Russia.

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Regardless of the time of filing, the property tax deduction has no statute of limitations. They can be used at any time throughout life. For example, if a person purchased residential space in 2013, but did not know about his right, he can use it in 2021. Moreover, it is allowed to receive the benefit immediately for three years preceding the year of application.

Validity period for tax deduction when purchasing an apartment

If you refer to Art. 220 of the Tax Code of the Russian Federation, then the return of funds in the form of a tax deduction is not limited by any time limit. The homeowner has the right to the deduction until it is fully applied.

You have the right to take advantage of the apartment deduction for any tax period. But there is one peculiarity: only the amount of refund that was in effect when the right to this deduction immediately arose is applied.

For example, the monetary amount of the deduction until 2009 was one million rubles, after which it was increased to 2 million rubles. This means that if the right to a property return arises, for example, in 2008, and the owner declares this deduction in 2016, then a limit of 1 million rubles will apply.

Important! It should be noted that tax deductions are not provided for when purchasing an apartment using maternity capital or receiving subsidized housing (payments in the form of benefits, etc.).

Thus, an individual has the right to apply for a refund at any time. However, the statute of limitations for deducting income tax amounts is 3 years. That is, a tax deduction is refunded when purchasing an apartment for three years.

Deadlines for submitting 3 personal income taxes

The personal income tax return (Form 3 Personal Income Tax) is submitted to the tax office by entrepreneurs who are not subject to special tax regimes, lawyers and notaries (in private practice). To this list you need to add citizens who received income, the tax on which was not paid by the tax agent (employer, employer) and citizens to receive property tax deductions. The deadlines for submitting 3 personal income taxes are strictly determined by tax legislation. This article will discuss exactly this. In addition, we will find out what can await a tax resident who does not submit the specified return on time.

Who can receive a property deduction

As mentioned above, only working citizens can count on the payment, including pensioners who retired no later than three years after purchasing an apartment. And there are a number of citizens who cannot, for a number of reasons, receive a tax deduction, since they are not taxpayers:

children under 18 years of age;
students of higher educational institutions who do not have employment;
individual entrepreneurs and legal entities;
citizen working unofficially;
persons who bought real estate from relatives;
non-residents of the Russian Federation;
persons who do not have a certificate of ownership, this happens in a transaction when one family member does not have rights to his property.

In addition, there are other restrictions on the payment of tax deductions, in particular, if the housing was purchased with government subsidies, at the expense of the employer, maternity capital and other payments, then it is impossible to obtain a tax deduction for this housing. In all other cases, a citizen has every right to return part of the paid income tax to the budget.

It doesn’t matter what year the apartment was purchased - you can apply for a deduction for it at any time, but you need to take into account one important nuance: if the deduction is claimed for housing purchased in previous years, the rules and limits that were in force apply to it at the time of purchase.

Let us remind you that today the owner can claim a deduction in the amount of 2 million rubles for the costs of purchasing housing, returning 260 thousand rubles from it. Personal income tax (2 million x 13%), and for mortgage interest - a deduction in the amount of 3 million rubles, returning 390 thousand rubles. tax (3 million x 13%).

Until January 1, 2014, a different version of Art. 220 of the Tax Code of the Russian Federation, according to which it was possible to claim a property deduction only for one piece of real estate once in a lifetime. If the cost of housing was lower than the deduction limit, the unused balance was lost, i.e., it was impossible to “raise” the deduction to its maximum amount at the expense of other objects.

In addition, the maximum deduction amount until 2008 was 1 million rubles. If Petrov, in 2021, claims a deduction for the first apartment, the ownership of which arose in 2007, he will be able to take advantage of a benefit in the amount of a maximum of 1 million rubles, accordingly, he will be able to return no more than 130 thousand rubles.

For property acquired in 2014 and later, different rules apply: the deduction can be applied until it is completely exhausted to any number of acquired real estate. The deduction limit for acquisition costs for an apartment purchased in 2014 is the same as now - 2 million rubles, but Petrov will be able to use it only if he does not claim a deduction for the first apartment.

The total amount of property tax deduction cannot exceed 2 million rubles for the housing itself, 3 million rubles for interest paid on the loan (the limitation applies to loans received no earlier than 01/01/2014).

If during a tax period a property tax deduction cannot be provided (due to the lack of a taxable base for the tax period, calculated and paid personal income tax) or used in full, its balance can be carried forward to subsequent tax periods until it is fully used.

There is no statute of limitations for filing an application for a property tax deduction. If the apartment was purchased more than 3 years ago, then a deduction can be obtained from income received over the past three years preceding the year of application (submission of the application).

Letter from the Federal Tax Service dated June 23, 2010 N ШС-20-3/885 (on the statute of limitations for filing an application) confirms that if in a calendar year the payer had no income taxed at a rate of 13%, a property deduction for this period is not provided.

At the same time, the letter from the Federal Tax Service states that the law does not regulate for what periods you can choose to deduct expenses, and therefore three options are possible

The tax base is adjusted for any period when the specified income is received
The tax base is adjusted for no more than 3 periods preceding the calendar year in which the payer applied to the Federal Tax Service with an application for a deduction, while it should be taken into account that expenses must be incurred before the expiration of 1 period for which the declaration is submitted (that is, the deduction cannot be provided for the period preceding the purchase and sale transaction)
The tax base is adjusted for any period after the right to deduction arises, which is consistent with the determination of the Constitutional Court of the Russian Federation dated October 20, 2005 N 387-O

Has the statute of limitations expired for filing the 3rd personal income tax return for 2013?

In April 2013, I sold a car that I had owned for less than 3 years and did not file a 3NDFL declaration. In October 2016, I found a letter from the Federal Tax Service in my mailbox notifying me of the need to urgently submit a 3NDFL tax return for 2013 and, within 5 working days from the receipt of this letter, on the basis of paragraph 4, paragraph 1, Article 31 of the Tax Code of the Russian Federation, to appear at the interdepartmental commission on issues of strengthening the financial independence of the local budget of the municipality and the commission for the legalization of the tax base in accordance with the letter of the Federal Tax Service of the Russian Federation dated July 17, 2013 No. AS-4-3 / [email protected]

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There are no restrictions on the filing of an amended return filed after three years.

In accordance with paragraph 2 of paragraph 1 of Article 81 of the Tax Code, if the taxpayer discovers inaccurate information that does not lead to an understatement of the amount of tax payable, he has the right to make the necessary changes and submit an updated tax return to the tax authority.

In accordance with the Resolution of the Presidium of the Supreme Arbitration Court dated March 16, 2010 No. 8163/09, the subject of a repeated on-site audit, assigned due to the submission by the taxpayer after the audit of an updated declaration in which the amount of previously calculated tax was reduced, is only those information of the updated declaration, the change of which resulted in a reduction in the amount of tax . At the same time, during the audit, data that has not been changed by the taxpayer or is not related to the specified adjustment cannot be re-checked.

Deadline for filing a tax return

As a general rule, for all citizens who file a tax return for 2021, a general deadline is set - until 05/02/2017. The current legislation determines the official filing deadline - until April 30 of the year following the reporting year. But since this date fell on official holidays, the official filing deadline was also postponed.

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This rule applies to citizens who received income from the sale of property that was owned for at least 3 years. And for real estate - a minimum of 5 years, if the property was transferred into ownership after 01/01/2016. Also from business activities, from renting out real estate, as well as income received as a win or gift.

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Those individuals who file 3-NDFL tax returns solely for the purpose of obtaining a tax deduction are not included in the number of such persons. They are not subject to the above deadline and returns filed to obtain the deduction can be submitted at any time of the year, without any tax consequences.

At the same time, if an individual submits a declaration on income received in 2021 and also claims to receive a tax deduction, then the previous deadline is valid for him - until 05/02/2017.

Statute of limitations for obtaining a tax deduction when purchasing an apartment

Tax deductions have no statute of limitations, but not everyone knows about this. You can receive a deduction only if there were income tax deductions during the reporting period, and if there were none, then you should not apply for a refund. But you can receive it not year after year, but after some time, as soon as official income appears.

Last update 2019-01-07 at 17:20

In this article we will tell you whether there is a concept of a statute of limitations for property deductions when buying an apartment. Let's look at how many years later you can get a tax deduction when buying an apartment and how the calculation is carried out.

Payout Basics

Almost every citizen who bought a home has the right to reimbursement of part of the funds spent on it. But before you claim your rights, you need to understand all the legal aspects of returning a property tax deduction.

Objects covered:

Residential buildings, apartments, shares in an apartment.
Land plots, their shares on which the object is located.
Land intended for construction.

Important! All these costs can be included in the deduction only if there is documentary evidence that they had to be carried out. That is, if the purchased apartment has a fine finish, but you simply don’t like it, you shouldn’t count on reimbursement of the funds spent on repairs.

There are categories of persons who are not entitled to a deduction, among them:

A child who is under 18 years of age.
A student who does not have an official place of work.
A pensioner who has no taxable income. But he can have any income, and this is not necessarily a salary. The key requirement is that income tax be paid from it.
Individual entrepreneurs and legal entities.
Any persons having income that is not subject to 13% tax.
Those who bought property from a relative.
A person who is not a resident of the Russian Federation, that is, stays in the country for less than 183 days a year.
Those who do not have a certificate of title to housing.
If the apartment was purchased with the assistance of a social service, with government funds or subsidies, including maternity capital. If assistance in the purchase was provided by the employer.

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About statute of limitations

The laws of the Russian Federation do not establish a statute of limitations for obtaining a tax deduction. This means that no matter when the property was purchased, part of the money for it can be returned throughout your life.

Basic moments:

The period from which you can apply for a deduction begins from the moment you receive ownership.
For the calculation, you can take the next 3 years; the period that preceded the acquisition cannot be included in the declaration.
If housing was purchased under a sales contract, the right to a property deduction appears from the moment of registration of ownership rights.
If purchased under a contract, the DU is the date of signing the transfer and acceptance certificate, that is, the period from which the house was put into operation.

There is one exception - it concerns the transfer of the right to deduction for pensioners. If a non-working pensioner bought real estate, then he has the right to use the income tax that he paid in the period 3 years before the date of purchase.

Maximum amounts that can be returned:

When using your own funds - 260 thousand rubles.
If you take out a loan - 390 thousand rubles, but only in payment of interest.

Examples

Citizen A purchased an apartment under a sales contract in August 2021, and a month later he issued a certificate of ownership for it. He wants to immediately receive the maximum possible deduction for the purchase.

Therefore, he will have to wait until 2021, since it is at the beginning of it that he can receive a return for 2021, 2021, 2021. Citizen A could do differently and submit documents for a tax refund every year, in 2021, 2021 and 2019.

Naturally, payments will be extended over such a period if the taxes he paid to the budget are not enough to pay the entire amount at once.

Citizen B signed up for a temporary residence permit in 2021, the facility will be handed over at the beginning of 2019.

As soon as he receives the acceptance certificate, he acquires the right to a tax deduction, but the first payment can only be received in 2019, since he will submit the declaration and the entire package of documents in 2021.

A citizen can do differently and arrange personal income tax payment through the employer in the same year. In this case, after 1.5-2 months he can count on an increase in the form of 13% personal income tax, which will not be deducted from his salary.

For both examples there are important points:

Both citizens must officially work for the entire period and pay 13% personal income tax.
Both cannot get a refund using the previous year as the reporting period. For the first example, these are 2012, 2013, 2014. For the second, 2014, 2021, 2021, and it does not matter in what year the DDU was issued, because only the date of transfer of ownership of the object is taken into account.

There is no statute of limitations

Indeed, there is no statute of limitations for property tax deductions. You can claim the right to it any time after purchase, even after 20 years. Regardless of the year in which the refund application was submitted, only the previous 3 years can be taken into account. That is, if the apartment was purchased in 2000, and the application for refund followed only in 2021, then the years 2013, 2014, 2021 are taken into account.

It is also worth knowing these points:

Real estate purchased before January 1, 2014 has a deduction base of 1 million, and not 2 as it is now. This means that you can return no more than 130 thousand rubles.
As for apartments and other housing purchased after this date, the deduction amounts are 260 thousand for own funds and 390 thousand for credit.

Examples

Citizen B bought an apartment in 2002, but for 5 years, that is, from 2002 to 2007, she worked unofficially, that is, she did not make income tax deductions, then she was on maternity leave for 6 years. In 2021, she officially found a job, which means she began to transfer funds to the state budget.

From 2021, she has the right to claim tax deductions. But she didn’t know about this right when she found out in 2021 and filed a declaration and the entire package of documents. As a result, she may receive a deduction for 2021, 2021, and next year 2021 she may claim the underutilized amount.

Naturally, she can count on no more than 130 thousand rubles.

Citizen G bought an apartment in February 2014, but then quit his job. He did not know about the right to deduction. I only found out in 2016, but at that time I was not working officially. Starting in 2021, I got an official job. He will claim the deduction only in 2021, but he will be able to include 2021 in the calculation. The amount he expects is a maximum of 260 thousand.

There are no statutes of limitations for tax deductions, but you need to know all aspects of receipt before filing. Such as periods that are taken into account in calculating the amounts to be paid in the form of deduction.

Statute of limitations for obtaining a tax deduction when purchasing an apartment Link to main publication

In this case, for the three years for which the overpaid tax will be refunded, the taxpayer, along with the application, must submit to the Federal Tax Service the relevant declarations on income received in Form 3-NDFL.

Letter from the Federal Tax Service dated June 23, 2010 N ШС-20-3/885 (on the statute of limitations for filing an application) confirms that if in a calendar year the payer had no income taxed at a rate of 13%, a property deduction for this period is not provided.

At the same time, the letter from the Federal Tax Service states that the law does not regulate for what periods you can choose to deduct expenses, and therefore three options are possible

Deadline for filing a declaration when selling an apartment

Before filing a 3-NDFL declaration when selling real estate, you need to decide on three important points regarding real estate:

If an individual has been the owner of an apartment for 3-5 years or longer, then the income received from the sale of real estate will not be taxed and, accordingly, there is no need to file a declaration.
If the cost of the sold real estate was less than 1,000,000 rubles, then when calculating the tax, an individual has the right to reduce the proceeds from the sale of real estate by deduction in the same amount.
If an individual’s expenses for purchasing an apartment exceed 1,000,000 rubles, it is possible to reduce the apartment’s revenue by the amount of actual expenses. This can only be done if there is documentary evidence of the transaction.

When filing a 3-NDFL declaration, the same deadlines that were written about earlier remain the same - the deadline for filing is 05/02/2017.

Deadline for filing 3-NDFL declaration for individual entrepreneurs

Similar deadlines described above also apply to individual entrepreneurs. Please note that provision of interim reporting is not mandatory, however, entrepreneurs must make quarterly advance payments, which are calculated by the tax authority.

Reporting can be submitted both electronically and on paper, depending on the preferences of the taxpayer. Documents in electronic form can be transmitted either through the Federal Tax Service website or through electronic document management operators. Submission of reports and submission of declarations in paper form is carried out only if the number of individual entrepreneurs is no more than 100 people.

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Adjustment of 6-NDFL for 2021

Certificates 2-NDFL are filled out for each individual separately, and 6-NDFL are generalized indicators for all individuals. When preparing the calculation of 6-NDFL for 2021, it is imperative to observe the control relationships between these reporting forms (letter of the Federal Tax Service dated March 10, 2020 No. BS-4-11/3852). Otherwise, the tax agent will have to submit a “clarification” for the 6-NDFL calculation for 2021 if there are the following discrepancies:

Refined or corrective, the calculation involves drawing up 6-NDFL again with the correct indicators and in full. The correction number “001”, “002”, etc. will be indicated on its title page. depending on the number of “retakes”.