3-NDFL for tax deduction - download the 2021 declaration

Conditions for returning personal income tax when purchasing an apartment

In the case of purchasing an apartment, it is possible to return part of the invested funds through the use of property deductions (Article 220 of the Tax Code of the Russian Federation). They exist in two forms that can be used together:

1. Direct costs of purchase or construction:

• their volume is limited to 2,000,000 rubles;
• the deduction can be attributed not to one, but to several objects;
• if the apartment is sold without finishing (and this is reflected in the contract), then it is permissible to include the costs of finishing work and materials in the amount of purchase costs.

1. Mortgage interest. This deduction is also limited in amount (RUB 3,000,000). Additionally, it can only be applied to one object.

The procedure for obtaining a deduction when purchasing an apartment with a mortgage is described in detail at ConsultantPlus. You can view the experts’ explanations and see the line-by-line filling out of the declaration for the mortgagee by gaining access to the system for free.

Deductions can be used:

• in relation to income taxed at a rate of 13%;
• if there is a right to property, which will be confirmed by the corresponding certificate issued when purchasing the object, or an acceptance certificate for shared participation in construction;
• for expenses that have documentary evidence and were made by the taxpayer personally, not at the expense of budget funds (or maternity capital funds) and not when purchased from a related party;
• each of the owners for the full amount when purchasing in joint or shared ownership;
• when parents purchase housing registered for children under 18 years of age.

Read more about deductions for a mortgage in the material “Tax deduction when buying an apartment with a mortgage (nuances)” .

How to get a tax deduction

A person can receive a deduction in two ways. Contact the regional tax authority or apply through the company for which he works. Then you can submit an application after purchasing a home, even if the transaction was completed at the beginning of the year. There is no need to wait until the end of the reporting period.

When paying salaries, income tax equal to 13 percent will not be withheld. In situations where the entire amount of compensation cannot be paid in one calendar year, the application must be submitted again the following year. And so on until all compensation is paid.

When filing a return through the tax authorities, the application is placed in the next calendar year. The amount is returned for the past year, maximum for the previous 3 years . You can issue a refund for the entire amount at once, if official income allows. If the amount of personal income tax paid for the year is not enough, only part of the amount will be reimbursed. The remaining amount can be returned next year.

Step-by-step instruction:

1. First, check whether you meet the requirements to receive a payment.
2. Then collect the necessary papers.
3. Calculate how much compensation you can expect.
4. Choose the refund method that suits you: tax office or employer company.
5. Submit documents to the tax office online or in person, if you choose this option.
6. Wait for the declaration to be reviewed.
7. Wait for the money to arrive.

Conditions for receiving a deduction

To apply for a deduction, a citizen must meet several criteria:

• be a tax resident of the Russian Federation. According to clause 2 of Art. 207 of the Tax Code of the Russian Federation, an individual must reside on the territory of the Russian Federation for more than six months;
• the apartment was purchased from your funds, this is confirmed by official documents. You can pay the amount in part or in full. The deduction will be calculated based on the actual amount of expenses.

Evgeniy Baidalin

Practicing lawyer in civil and arbitration cases. More than 8 years of experience

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If the apartment was received as a gift or inherited, you will not be able to receive a deduction, since in fact you did not incur expenses for its acquisition and did not reduce the tax base

• You have the title documents on hand. When purchasing a new building, it is enough to provide a property acceptance certificate. In this case, the remote control agreement will not help, even if the entire amount for the apartment has been paid. To receive the deduction, you must wait until the property is delivered;
• when purchasing a secondary home, a certificate or extract from the Unified State Register, a CP agreement and a PP Act are provided.

In this case, the ownership documents must be issued in your name or your spouse. The parents' apartment is not eligible for the deduction, even if you paid for its purchase.

• the person who sold the property should not be a close relative. When purchasing housing from a related party, the law does not provide for a deduction. The relationship will be checked by the tax authorities based on the general base. In this case, the spouse's relatives are not actually relatives. In accordance with the letter of the Ministry of Finance No. 03-04-07/40094 of 2015, interdependent persons include close relatives, as well as other people who could in any way influence the transaction. Such persons include a common-law spouse, father of a common child, etc.;
• the right to receive a deduction had not been used before. The property deduction when buying a home has its own limit of 260,000 rubles. It can be obtained only once, but also from the purchase of various housing;
• housing was purchased on the territory of the Russian Federation.

Documents for registration of deduction for an apartment

To receive a tax deduction, you must present a list of documents:

• TIN;
• a copy of the main page of the passport and registration;
• certificate 2-NDFL. It is necessary to provide the original;
• Declaration 3-NDFL. This document is provided only to the tax office. When receiving a deduction through an employer, a tax return is not required. Only the original is served. The copy is marked with a tax inspector’s note confirming acceptance of the declaration.

You can correctly draw up a declaration using special programs; information on them can be found here https://service.nalog.ru/ndfl/. In them, the document is compiled automatically.

• A document confirming the transfer of property: agreement, transfer and acceptance certificate, extract from the Unified State Register of Real Estate.

In addition to these documents, it is important to prove that the housing was purchased at your expense. If own funds were used in the calculation, the owner must attach the following evidence to the declaration:

• receipt with receipt order;
• bank statement with a note about the transfer of funds to the seller’s account;
• sales and cash receipt;
• When paying in cash, the main confirmation is a handwritten receipt.

What documents should I use to confirm expenses?

The list of documents that can be used to confirm payment is indicated in Art. 220 Tax Code. You can attach:

1. Receipt.
2. Receipt.
3. Bank payments, etc.

To confirm, just show a simple receipt. It does not need to be certified by a notary. The most important thing is that the document contains information about the property and the former owner, his signature, the date of transfer of funds and the settlement amount.

Evgeniy Baidalin

Practicing lawyer in civil and arbitration cases. More than 8 years of experience

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The receipt is written only by hand. It is better to refuse the printed version, since such a receipt can be easily refuted

The purchase and sale agreement is also suitable for confirming payment if it contains a clause regarding the receipt of funds by the seller. This document is certified by a notary (if shared ownership is being sold), who acts as a guarantor of the transfer of funds. In this case, you do not need to provide a receipt.

However, the Ministry of Finance can count an uncertified contract as evidence of expenses if it indicates that the payment for the object has been made in full. The buyer gave the money, and the seller received the entire amount.

We recommend taking a receipt in any case. According to the Supreme Court of the Russian Federation, the clause in the contract does not confirm the fact of payment. The seller will have the opportunity to demand the return of the apartment or repayment of the entire amount under the contract.

You can also confirm the transfer of funds with a bank statement or receipt. A newsletter will not work for this.

When to submit documents

The application, declaration and other documents are submitted simultaneously . If a property deduction is issued online through your personal account at the tax office, it is enough to attach electronic versions of documents (scans). When applying in person, it is enough to submit photocopied copies of the papers, which will then be checked by tax officials.

To verify the veracity of the copies, employees can send a request to the responsible authorities:

1. Marriage registry.
2. Rosreestr.
3. To the notary.
4. Pension Fund of the Russian Federation and others.

Evgeniy Baidalin

Practicing lawyer in civil and arbitration cases. More than 8 years of experience

Ask a Question

If the documents provided are insufficient, the inspector may contact the applicant and request additional documents. To stay in touch, the declaration indicates a contact phone number

Receipt time

As such, there is no statute of limitations for deductions. You can report it at any time. Only the last three years will be taken into account when applying. In fact, you can only get back the amount of taxes you paid during that time.

In this case, the declaration can be considered for up to three months . After consideration, the applicant will receive funds to his bank account. If errors or inconsistencies in information were made during the preparation of the declaration, the documents will be returned to the applicant.

Ways to return tax

You can get your tax refund in the following ways:

• In the year the right to a deduction arises, submit to the Federal Tax Service at your place of permanent residence the entire package of documents relating to it, and receive from the tax office a notification of the right to a deduction for its application at the place of work. If this year the deduction amount is not used in full, then next year you must again contact the Federal Tax Service for notification of the remaining deduction. And so on every year until the full amount is selected.

The procedure for providing a deduction for the purchase of housing at work is described in detail at ConsultantPlus. Get trial access to the system and proceed to the material.

• After the end of the year in which the right to deduction arises, submit to the Federal Tax Service a 3-NDFL declaration for the past year, drawn up taking into account the amount of deduction possible for the year. The amount of the deduction cannot be greater than the amount of annual income. The declaration must be accompanied by 2-NDFL certificates confirming the amount of income and the amount of tax withheld from it, a set of documents giving the right to deduction, and an application for a personal income tax refund for the past year. If there is a need to return the balance of the deduction in the following years, the taxpayer can choose one of 2 ways: receiving an annual notification for the current year for the employer or annually submitting a declaration for the past year to the Federal Tax Service. When choosing the first route, an application for a personal income tax refund to the employer is submitted together with a notification of the right to deduction received from the INFS. If you do not use the deduction at work, you will be able to submit the declaration again to the Federal Tax Service at the end of the year.

A sample application to the INFS to receive a notification confirming the right to a property tax deduction can be found in the article “Application for a property tax deduction.”

Resubmission of the set of documents entitling the right to deduction will not be required with any of the applications relating to the balance of the deduction in subsequent years.

Return of personal income tax through the Federal Tax Service is possible only if a declaration is submitted for the tax period (clause 7 of Article 220 of the Tax Code of the Russian Federation), i.e. at the end of the year. The Federal Tax Service will check the submitted declaration within 3 months (clause 2 of Article 88 of the Tax Code of the Russian Federation) and after another 1 month (clause 6 of Article 78 of the Tax Code of the Russian Federation) will return the tax to the bank account that the taxpayer will indicate in the application.

For information on the declaration form used for the 2020 report, see our material.

What deductions will require 3-NDFL?

Declaration 3-NDFL in connection with deductions is filled out when there is a need to return the overpaid tax on it with the help of the Federal Tax Service. These may be deductions:

• standard (personal or children's) or social expenses for treatment, training, if the person did not use them at the place of work;
• social (for charity, for contributions to a non-state pension fund or additional contributions to the Pension Fund), which are provided only by the Federal Tax Service;
• investment (for securities), if it is not used in full by tax agents;
• property (for the sale of property, receipt of compensation for real estate, purchase of housing and interest on a mortgage), in relation to some of which submission of a declaration to the Federal Tax Service is mandatory.

The Federal Tax Service has the right to issue a tax refund only after checking the declaration, all data of which is confirmed by copies of documents indicating the right to apply the required deduction (or deductions).

For information on how to fill out the 3-NDFL declaration, read the article “Filling out the 3-NDFL declaration for property deduction”.

Declaration form 3-NDFL for 2021, submitted in 2021, was updated by order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected] You can download it on our website by clicking on the picture below.

Documents evidencing the right to return

The right to a tax refund for a purchased apartment will be confirmed by the following documents:

• certificate of ownership, and in case of shared participation in construction - an acceptance certificate;
• purchase agreement or share participation in construction;
• when purchasing for a child - a birth certificate;
• mortgage agreement, if any;
• documents on payment of interest;
• contract for finishing work, if the apartment was purchased without finishing;
• payment documents for payment of the cost of the apartment, and for finishing costs - building materials and finishing work performed.

About the nuances of applying the deduction for equity participation agreements that provide for the breakdown of the cost into parts, read the material “What is the amount of the personal income tax deduction if the cost of an apartment in a shared-use house is divided into parts?” .

Filling out a return application

There is no need to fill out an application for a deduction for the purchased apartment. According to the Federal Tax Service, it is enough to submit a declaration, which plays the role of such a statement. However, to receive a tax refund, an application will still be required (Clause 6, Article 78 of the Tax Code of the Russian Federation). Moreover, it will contain the details of the account to which the money should be returned.

For such an application, there is a specific form approved by Order of the Federal Tax Service of Russia dated 02/14/2017 No. ММВ-7-8/ [email protected] From 01/09/2019 it is valid as amended by Order of the Federal Tax Service dated 11/30/2018 No. ММВ-7-8/ [email protected] ]

On our website you can also see a sample application drawn up on the current form.

Whether an individual entrepreneur can take advantage of a tax deduction when purchasing an apartment and apply for a personal income tax refund, read the material “Tax deduction when purchasing an apartment for individual entrepreneurs (nuances).”

Are declaration forms for 2021 and 2018 in demand now?

There are no statutory deadlines for submitting returns on deductions. You can submit it not only throughout the entire year immediately following the reporting year, but also within 2 subsequent years, until the statute of limitations for tax refunds expires (3 years).

That is, in 2021, it is also permissible to submit a declaration on deductions for 2021 and 2021, if for some reason they were not submitted to the Federal Tax Service on time. The declaration must be completed for each year on the form that was in force in the corresponding year. Return forms 2021 and 2021 can also be downloaded from us.

A sample of filling out 3-NDFL for 2021 can be found here.

Below you can download the 3-NDFL form for 2021 using the link.

Results

When purchasing (or acquiring through equity participation) an apartment, an individual can take advantage of two property deductions for personal income tax:

• in the amount of purchase or construction costs (within 2,000,000 rubles, but with the possibility of use for several objects);
• in the amount of interest on the mortgage (within RUB 3,000,000 and applicable only to one of the objects).

The right to deduction is checked and confirmed by the Federal Tax Service. And the tax itself can be reimbursed either at the place of work (by reducing current accruals), or by receiving the amounts overpaid for the year from the Federal Tax Service (after filing a declaration there at the end of the year of acquiring the right to deduction). Reimbursement of the full amount of tax may take several years. There is no need to write any application for reimbursement. But if you receive tax from the Federal Tax Service, you will need to apply for its refund. There is a specific form for such an application.

Sources:

• Order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8/ [email protected]
• Tax Code of the Russian Federation

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