3 personal income taxes for three years in what order should a working pensioner fill out in 2021 examples

As always, I advise and advise you, Elena Troskina. I am revealing my experience and knowledge in the legal field, my experience is more than 10 years, this makes it possible to give the correct answers to what may be necessary in various situations and now we will consider - 3 personal income taxes for three years in what order should a working pensioner fill out in 2021 examples. If there are no professionals in your city, you can write your question, and I will answer everyone as I process it. Or it would be even better to ask in the comments regular readers/visitors who have previously encountered the same issue and may know other ways to solve it.

Attention please, the data may not be relevant at the time of reading, laws are updated and supplemented very quickly, so we look forward to your subscription to us on social media. networks so that you are aware of all updates.

Please note : in case of transfer of deductions, declarations are completed in the reverse order. For example, when transferring a deduction to 2021-2021, declarations will be filled out in the following sequence: 2021, 2021 (remaining deductions from 2021 will be transferred to it), 2021 (remaining deductions from 2021 will be transferred to it).

Previously, the Tax Code contained a restriction according to which working (income-earning) pensioners could not transfer a property deduction. However, as of January 1, 2021, changes were made to the Tax Code of the Russian Federation that removed this absurd restriction. Accordingly, from 2021, not only pensioners who have no income, but also those who continue their working activities can take advantage of the right to transfer the property deduction to the previous three years. (Letter of the Federal Tax Service of Russia dated 04/28/2021 No. BS-4-11/ [email protected] , Letters of the Ministry of Finance of Russia dated 05/15/2021 No. 03-04-05/27966 and dated 04/17/2021 No. 03-04-07/17776).

Obtaining a property deduction for additional income

Example: In 2021 Kireeva L.L. I bought an apartment. At the end of 2021 and 2021, she submitted documents to the tax office and received part of the property deduction (returned the tax paid for 2021 and 2021). In 2021, Kireeva retired. Accordingly, after retirement in 2021, Kireeva can exercise the right to transfer the deduction and return the tax paid for the last four years (2021, 2021, 2021 and 2021). Since she has already received a deduction for 2021 and 2021, she will only be able to submit documents for the deduction for 2021 and 2021. Also, at the end of 2021 (in 2021), she will be able to return the tax for 2021 (for the period when she worked).

Fill in the fields by hand using a black or blue pen. The option of filling out using a PC is allowed. In the second case, Courier New font size 16-18 is used;
No mistakes, omissions or corrections should be made. The information must be reliable;
Sheets cannot be fastened together;
You need to fill out only those declaration sheets that relate to the required reporting period, do not touch the rest;
Indicators are entered in rubles and kopecks; rounding of expenses or income amounts is prohibited. The actual amount of tax payable can be rounded (more than 50 kopecks - up, less than 50 kopecks - the value is not taken into account);
The pensioner performs all calculations independently;
The pages are numbered in the format “001, 002, etc.”

Receiving a property deduction when purchasing an apartment

Example: pensioner Yablokova O.V.
receives a state pension, and she also officially rents out the apartment. The money she receives from renting out an apartment is subject to income tax (O.V. Yablokova submits a 3-NDFL declaration every year, where she declares income from renting out an apartment and pays tax). In 2021 Yablokova O.V. I bought myself another apartment. Starting from 2021, Yablokova O.V. has the right to apply a property deduction from the purchase of an apartment to the tax from the rental of the apartment. Accordingly, Yablokova will not pay tax on renting out an apartment until the property deduction is completely exhausted. First of all, I would like to note that if a pensioner has any income that is subject to income tax at a rate of 13% (NDFL), then he can apply to it a property deduction for the purchase of housing (Letters of the Ministry of Finance of Russia dated March 6, 2013 N 03- 04-05/7-181, dated 12/21/2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of Russia dated 04/06/2011 N KE-4-3/ [email protected] )

Pensioners as a category of citizens

Pensioners, like any other categories of individuals, remain citizens of Russia and count on similar rights and freedoms, regardless of whether they have stopped working or not.

Despite this, there are certain specific features inherent in older people as a category of citizens:

The main income of most pensioners is state pension payments;
Taxes are not paid to the treasury from this source of income, which is why the right of citizens to receive a tax deduction is called into question;
They incur certain expenses for treatment, training, purchase of real estate and its sale.

Separately, it is worth noting that all pensioners are divided into two large categories - non-working persons and persons engaged in full-time work.

The lack of pension funds to cover current expenses forces retirees to look for work and find third-party sources of income. Many of them buy securities, rent out real estate, and place funds in time deposits in commercial banks. Receiving additional income forces pensioners to fill out a 3-NDFL declaration.

Sample of filling out 3-NDFL when purchasing a home by a pensioner

1) Let's start with the most important thing - your personal data. We immediately draw the attention of taxpayers - if you do not know your Taxpayer Identification Number, then you do not need to fill out the corresponding field; in this case, the program will “understand” what needs to be done and will ask you to indicate your passport details and date of birth.

2) Next - if you are filling out a tax return for the first time, then you need to note this, as shown in our figure, but if you decide to make corrections (adjustments) to a previously submitted return, then you must fill out and submit the corrective 3-NDFL. If the adjustment is submitted for the first time, then its number will be, accordingly, No. 1.

Tax deduction for pensioners

Not all income is subject to personal income tax, in particular, this applies to state pensions paid to citizens who have retired. That is, formally they have income, but it is not taxed. Does this mean that the pensioner is deprived of the right to deductions? Let's look at it in more detail.

A citizen can return part of the funds spent on certain needs in the form of a tax deduction. This right is given to him by the Tax Code and current legislation. The type of tax deduction depends on what expenses the citizen wants to reimburse. If for the purchase of housing, then a property deduction is claimed, if for treatment or training, then a social deduction.

Property For Sale

If you sold real estate, then the first thing you need to find out is how long it was owned. The obligation to declare depends on the period of ownership. If it is more than 3-5 years (the specific period depends on the method of acquiring real estate), then there is no obligation to file a declaration.

If the income from a transaction is subject to declaration, the Tax Code provides for ways to reduce personal income tax. At the same time, to calculate taxes, you need to be guided not only by the sales value, but also by the cadastral value.

The procedure and features of filling out the 3-NDFL declaration by a pensioner for a deduction for the purchase of an apartment

Note: Filling out D must begin with the period 2015. Then fill in D for 2014-2013. Entering information from a later to an earlier period is necessary in order to determine the balance of the income tax to be returned at the earliest period.

When a pensioner purchases real estate as a property, it is necessary, first of all, to determine whether he has the right to apply for a tax deduction (hereinafter referred to as NV, preference, benefit) for the costs of this purchase. Of key importance, in this case, is the fact of income, that is, whether the pensioner is working . If at the time of purchasing an apartment, and in the future, a pensioner has a source of income, he has no restrictions on claiming benefits and reimburses the funds on an equal basis with other categories of citizens. If a citizen purchases real estate and subsequently retires, he can transfer the balance of the income tax to the previous 3 years, but only on the condition that during these years he had income subject to personal income tax.

Basic requirements for filling out the declaration

As for other situations when a pensioner needs to declare income received from, for example, the sale of a plot of land or a car, the filling algorithm does not change significantly. In 3-NDFL, you will also need to indicate personal data, the amount of profit received as a result of the transaction, and independently, in section 6, calculate the total amount of tax that needs to be paid to the budget.

Sheet D1 – information about purchased real estate

After receiving the form, you must carefully fill out the first page. Here you need to enter your personal data in block letters, rewrite information from your passport and indicate contact information for communication.

At the very end, you must indicate the taxpayer code: 1 if the citizen himself submits the D and 2 if his representative. If a representative, then his full name is indicated in the lines below. Then put the signature and date of completion D.

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Stepanov bought a one-room apartment in 2021, but retired a year earlier. Since he did not work in the year he purchased the property, he will not be able to claim benefits during this period. But he has the right to declare NV for the 3 years preceding the year of purchase of the apartment, namely for 2021, 2021, 2021.

Examples of receiving NV by pensioners

Stepanov bought a one-room apartment in 2021. He retired in June 2021. Thus, in 2021, he can declare IR for 2021 (the year of purchase of the apartment) and 3 years preceding this period: 2021, 2021 and 2021.

A working pensioner does not have to wait until the end of the year and then file a declaration. He can receive his deduction through his employer, and not through the tax office. But before applying for a deduction to his organization, a pensioner must receive appropriate confirmation from the tax office that he has the right to a property deduction. Based on it, the employer will not withhold personal income tax from the pensioner, starting from the month the confirmation is provided until the end of the year. In subsequent years, the right to tax exemption will also need to be confirmed from the tax office.

Because the deduction is provided only in case of payment of income tax by a citizen who applies for a benefit in the amount of tax paid. Pensions are not taxed, so, relatively speaking, there is nothing to deduct.

Z-NDFL for working pensioners

Filling out a personal income tax return by a pensioner is a necessary condition if he has an additional type of income in addition to a pension, and the tax on this earnings has not been paid. For example, when renting an apartment. In addition, working pensioners may need 3-NDFL to receive tax deductions.

Individual entrepreneurs on the general taxation system are required to submit 3-NDFL annually. Even if they did not have any transactions related to business activities during the reporting tax period, they must submit a zero 3-NDFL.

3-NDFL for pensioners when buying an apartment

The fact is that, on the basis of paragraph 10 of Article 220 of the Tax Code, pensioners are allowed to transfer the deduction in 3-NDFL for the purchase of an apartment to previous tax periods. Of course, this also applies to the rest of it. But there is a limit: no more than 3 years ago. That is, before the year in which the carryover balance of the personal income tax deduction is formed.

Filling out the 3-NDFL declaration for pensioners when buying an apartment has an important feature compared to other home buyers. In Sheet D1, which is always issued for deduction when purchasing real estate, in field 040 the retired buyer enters the number “1”.

For employed pensioners

Several rules apply to pensioners who have jobs:

If the pensioner’s activities are official, then the tax on his income is paid automatically through the employer’s accounting department with the preparation of a 2-NDFL certificate.
If an official employment contract has not been concluded with a pensioner, then he independently fills out the 3-NDFL declaration.

In the first case, this paper is drawn up only in the event of a tax refund, in the second - upon receipt of it. In all other cases, pensioners working after retirement are subject to social, standard, property and professional deductions.

Income tax refund when a pensioner purchases an apartment

This right is provided through personal income tax (or income tax) paid to the state - 13% of wages. The amount that is subject to refund is called a property tax deduction, and the buyer can compensate a maximum of 13% of the 2 million rubles spent on the property.

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Example . Our hard worker Dedushkin bought a house in the village in 2015 and has already received a deduction for 2015 and the 3 previous years: 2014-2012. In 2021, Ivan Ivanovich resigns. Now he will be able to return personal income tax for those months of 2021 when he was still working at the enterprise. Then the refund stops.

Should pensioners pay personal income tax on income received from the sale of residential premises?

Rationale for the conclusion: The procedure for taxation of personal income is established in Chapter 23 of the Tax Code of the Russian Federation. The provisions of this chapter apply equally to taxpayers of any age and social status. In accordance with paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax, all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation. According to paragraphs. 5 p. 1 art. 208 of the Tax Code of the Russian Federation, income from the sale of property located in the Russian Federation and owned by an individual is recognized as income from sources in the Russian Federation and by virtue of Art. 209 of the Tax Code of the Russian Federation are subject to personal income tax. According to paragraphs. 2 clause 1 and clause 2 art. 228 of the Tax Code of the Russian Federation, individuals independently calculate and pay personal income tax based on the amounts received from the sale of property owned by these persons, except for the cases provided for in clause 17.1 of Art. 217 of the Tax Code of the Russian Federation, when such income is not subject to taxation. In accordance with clause 17.1 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation income received by individuals who are tax residents of the Russian Federation for the corresponding tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property located in property of the taxpayer for three years or more, as well as when selling other property that was owned by the taxpayer for three years or more. The provisions of this paragraph do not apply to income received by individuals from the sale of securities, as well as to income from the sale of property directly used by individual entrepreneurs in business activities. Thus, when an individual who is a tax resident of the Russian Federation sells property that has been his property for at least three years, personal income tax is not paid on the income received, and a tax return is not submitted to the tax authorities (clause 4 of Article 229 of the Tax Code of the Russian Federation). In this regard, a pensioner resident of the Russian Federation who sells residential premises that he has owned for more than three years should not pay tax on income received from the sale of such property and submit a tax return to the tax authorities (letter of the Ministry of Finance of Russia dated April 29, 2010 N 03-04-05/7-232). If the taxpayer is not a resident of the Russian Federation or the residential premises have been owned for less than three years, then according to clause 3 of Art. 228 of the Tax Code of the Russian Federation, a taxpayer (individual) is obliged to submit to the tax authority at the place of his registration the corresponding tax return (letter of the Federal Tax Service of Russia for Moscow dated 07/05/2007 N 28-10/064058) and pay the amount of tax declared therein. In accordance with the provisions of Art. 224 of the Tax Code of the Russian Federation, when taxing the income of individuals received from the sale of real estate and other property, tax rates of 13% are applied if individuals are residents of the Russian Federation, and 30% if individuals are not tax residents of the Russian Federation. According to paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, when determining the size of the tax base, the taxpayer has the right to reduce income taxed at a rate of 13% by tax deductions. Property tax deduction for the sale of property is established by paragraph. 1 clause 1 art. 220 Tax Code of the Russian Federation. According to this subparagraph, when determining the size of the tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, a taxpayer has the right to receive property tax deductions in amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property that were owned by the taxpayer less than three years, but not exceeding in total 1,000,000 rubles, as well as in amounts received in the tax period from the sale of other property that was owned by the taxpayer for less than three years, but not exceeding in total 250,000 rubles. Instead of using the right to receive a property tax deduction provided for in paragraphs. 1 clause 1 art. 220 of the Tax Code of the Russian Federation, a taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented expenses associated with the receipt of this income, with the exception of the sale by the taxpayer of securities belonging to him. According to paragraph 2 of Art. 220 of the Tax Code of the Russian Federation, property tax deductions for the sale of property (with the exception of deductions for transactions with securities) are provided when the taxpayer submits a tax return to the tax authorities at the end of the tax period. To confirm the right to a deduction when submitting a tax return, the taxpayer submits to the tax authorities copies of documents drawn up during the purchase and sale transaction. Thus, if a pensioner sells residential premises owned for less than three years, then the income received from such sale is subject to tax at a rate of 13% for residents of the Russian Federation and 30% if the pensioner is not a resident of the Russian Federation. In this case, a pensioner - a resident of the Russian Federation has the right to reduce the income received by the amount of expenses associated with the acquisition of the residential premises he is selling, or to receive a property tax deduction established by paragraphs. 1 clause 1 art. 220 of the Tax Code of the Russian Federation (up to 1,000,000 rubles) (letter of the Ministry of Finance of Russia dated 02/03/2010 N 03-04-05/9-29). If the pensioner is not a resident of the Russian Federation, then income from the sale of property is taxed in full without applying a deduction.

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Having considered the issue, we came to the following conclusion: A pensioner-resident of the Russian Federation who sells residential premises that he has owned for more than three years should not pay tax on income received from the sale of such property and should not submit a tax return to the tax authorities. If the pensioner is not a resident of the Russian Federation or the residential premises have been owned for less than three years, then according to clause 3 of Art. 228 of the Tax Code of the Russian Federation, a taxpayer (individual) is obliged to submit a corresponding tax return to the tax authority at the place of his registration and pay the amount of tax declared therein. At the same time, a pensioner-resident of the Russian Federation has the right to reduce the income received by the amount of expenses associated with the acquisition of residential premises sold by him, or to receive a property tax deduction established by paragraphs. 1 clause 1 art. 220 of the Tax Code of the Russian Federation (up to 1,000,000 rubles).

3-NDFL 2021: how to fill out

090 - the amount of interest paid by the taxpayer on targeted loans and credits, which was spent on new construction or the purchase of an object, as well as on loans that were received for the purpose of refinancing loans for new construction or the purchase of an object;
100 - the amount of property deduction for expenses for new construction or purchase of an object, taken into account when determining the tax base (based on previously submitted declarations);
110 - the amount of property deduction for the cost of paying interest on targeted loans, which was spent on new construction or purchase of an object, as well as on loans received for the purpose of refinancing loans for new construction or purchase of an object;
120 - the amount of property deduction for expenses for new construction or purchase of an object, which was provided in the tax period by a tax agent (based on a notification from the Federal Tax Service of the Russian Federation);
130 - the amount of property deduction for expenses for paying interest on targeted loans, as well as for loans received for the purpose of refinancing loans for new construction or the purchase of an object that was provided in the reporting period by a tax agent (based on a notification from the Federal Tax Service of the Russian Federation);
140 - the size of the tax base in relation to income, which is taxed at the rate established by Art. 224 clause 1 of the Tax Code of the Russian Federation;
150 - the total amount of expenses for new construction or purchase of an object, which is accepted for the purposes of property deduction for the reporting tax period on the basis of the Tax Declaration;
160 - the total amount of expenses for paying interest on targeted loans, as well as loans received for the purpose of refinancing loans for new construction or the purchase of an object.

Declaration 3-NDFL 2021: how to fill it out yourself

In line 200, the total amount of standard and social deductions that are declared in 3-NDFL is calculated. Line 210 indicates the amount of investment tax deduction. In line 220 - the amount of the investment deduction, which is provided for in Art. 219.1 clause 1 sub. 2 Tax Code of the Russian Federation.

This year, the pensioner sold a plot of land or real estate and paid personal income tax to the treasury. In this case, the maximum deduction amount will be one million rubles;
The pensioner sold a garage, transport, a plot of a garden cooperative or any other property. The deduction in this case will be 250 thousand rubles.

If they purchased the apartment in the year they received additional income, on which a tax of 13% was paid.
If the property was purchased within three years from the citizen’s retirement. In this case, the tax will be refunded based on the last few years of work of the person.

Declaration 3-NDFL for pensioners

The pensioner must be a resident of Russia, that is, reside on its territory for at least 183 days during the tax period for which it is planned to receive a tax deduction.
The person must have additional income in the form of proceeds from the sale of vehicles or real estate, rent or dividends received.
Declaration 3-NDFL must be submitted at the place of residence before May of the following year to the Federal Tax Service Inspectorate, indicating the income and expenses that give the right to apply for a tax deduction.

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This article will discuss whether officially unemployed persons (students, pensioners, the unemployed, temporarily unemployed citizens, rentiers and other persons) can exercise the right to use property tax deductions for real estate transactions:

Obtaining certificate 2 personal income tax

This document can be obtained from your previous place of employment upon request. Of course, this option is only acceptable if the employment at the last place of work was official. The long period of time that has passed since dismissal makes obtaining Form 2 Personal Income Tax pointless, since all data will lose its relevance.
The accounting department of the employment center can issue a certificate confirming that a person has received unemployment benefits. Naturally, based on such a certificate, the bank is unlikely to approve the issuance of a loan or, especially, a mortgage.

At the request of the employee himself, Form 2 of personal income tax is issued by the accounting department of the enterprise. To complete it, in some cases an oral request is sufficient; in some situations it is necessary to write a free-form application. The employer does not have the right to refuse to provide this document to the employee as many times as it is requested. Various institutions, for example, banks may require such a certificate when deciding whether to issue a loan or mortgage. In some cases, it may be required by other organizations. When dismissing an employee, the employer must issue him a Form 2 personal income tax certificate so that at the new place of work the accounting department can take into account all tax payments and deductions for the reporting period. The period during which this certificate must be completed and issued to the employee must not exceed 3 days.
Once a year, the employer must submit Form 2 personal income tax certificates for all employees to the tax authority. Such reporting documents are submitted to all employees without exception with whom an official employment contract has been concluded. The transfer of certificates to the tax office is carried out either in paper form (if the number of employees in the organization does not exceed 10 people) or electronically (if the number of employees is more than 10 people).

Methods for filing a declaration

Declaration 3-NDFL is submitted by filling out the appropriate form at the IFMS office. The paper is filled out manually and only those pages that contain all the necessary information.

The completed documents are submitted to the tax office by the taxpayer in person or by registered mail. In addition, you can fill out the 3-NDFL declaration on the official website of the Federal Tax Service or government services.

3-NDFL is filled out for the last three years of work if the citizen does not work anywhere after retirement and does not have additional income.

Despite this, when registering, two circumstances must be taken into account:

A pensioner can return the funds if during a given period he paid a tax of 13% to the treasury.
The transfer period is reduced by one year if the citizen does not apply to the tax office immediately after retirement.

Simply put, pensioners who retired three years ago can fill out a 3-NDFL declaration only if they receive additional income.

Filling out 3-NDFL by a pensioner for 3 years - Question No. 1

Since you are a pensioner, you have the right to postpone the receipt of the property deduction for 3 years relative to the year the balance was formed. The year of formation of the balance will be 2015, since it forms the carryover balance of the property deduction.

Please help me figure it out. My mother retired in 2014. I received ownership of the new apartment in 2021. Can she file returns for previous years? And if so, will it be 2021, 2021 and 2015? Or is 2014 included too? Thank you in advance for your response!

Z-NDFL for working pensioners

A pensioner has the right to a property deduction from the housing he purchased, as well as to all other types of tax deductions (standard, social, professional). The right to deduction arises in the year the certificate of ownership is received. Refund of income tax to a pensioner begins in the year following the year of acquisition of property, after the pensioner submits a personal income tax return.

The balance can be transferred to the previous three years only if the pensioner applies for a property deduction in the year following the year in which the deduction balance was formed. When applying in subsequent years, the number of years to carry forward the balance is reduced accordingly.