Where can I see the remaining tax deduction on the tax website?

What is a tax deduction?

Tax deduction is an amount that reduces the amount of income (tax base) on which tax is paid. In some cases, a tax deduction means the return of part of previously paid income tax for an individual, for example, in connection with the purchase of an apartment, expenses for treatment, education, etc.

In total, the Tax Code provides for 6 groups of tax deductions:

  1. Standard tax deductions (Article 218 of the Tax Code of the Russian Federation).
  • deduction for the taxpayer;
  • deduction for a child.
  • Social tax deductions (Article 219 of the Tax Code of the Russian Federation).
  • on expenses for charity;
  • on training costs;
  • on expenses for treatment and purchase of medicines;
  • on expenses for non-state pension provision and voluntary pension insurance, voluntary life insurance;
  • on expenses for the funded part of the labor pension.
  • Property tax deductions (Article 220 of the Tax Code of the Russian Federation).
    • when selling property;
    • when purchasing property.
  • Professional tax deductions (Article 221 of the Tax Code of the Russian Federation).
  • Tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions traded on the organized market (Article 220.1 of the Tax Code of the Russian Federation).
  • Investment tax deductions (Article 219.1 of the Tax Code of the Russian Federation).
  • Today we will talk about property tax deductions.

    Who is not eligible to receive a tax deduction?

    You cannot count on deductions:

    • when concluding a purchase and sale agreement for residential premises between close relatives;
    • when purchasing square meters at the expense of the employer;
    • when using so-called maternity capital to purchase funds.

    Sidorova decided to buy her parents’ private house. Father and daughter are interdependent people not only by blood, but also by law. In view of this, Sidorova would not have been able to apply for the remaining uncollected deduction from 0.5 million rubles upon purchase in her own name.

    The law includes a spouse, parents, children, brothers and sisters as close relatives.

    The house was bought in the name of Sidorova’s minor son, since the relationship between grandfather and grandson is not considered a crime for the tax authorities. Sidorova received the deduction, but her son did not lose the right to use the property deduction in the future (clause 6 of Article 220 of the Tax Code of the Russian Federation).

    A pensioner will not receive a refund if he has not worked for more than three years. He didn’t pay taxes until he worked; the state has nothing to return to him. If you work in retirement, then please apply for a deduction according to the general scheme, if you have never received it before.

    Types of property tax deduction

    When buying a home, there are 2 types of property deductions:

    1. for the purchase of real estate.
    2. to pay interest on a mortgage loan.
    To purchaseTo pay interest on the mortgage
    Purchase after 01/01/2014 13% from 2 million (per person), but not more than 260 thousand rubles. The remainder can be transferred to other objects. Both spouses can receive the deduction. 13% personal income tax from 3 million rubles. Both spouses can receive the deduction. The remainder of the deduction cannot be transferred to other objects.

    Deduction for expenses for the purchase of real estate

    If the purchase was made after 01/01/2014, then a deduction is provided in the amount of 13% of the amount of 2 million rubles. (limit per person). A tax refund is possible on several real estate properties, but within the limits of 260 thousand rubles. In this case, both spouses can claim a deduction for one piece of real estate.

    Those. when buying an apartment worth 4 million rubles. spouses can receive a deduction for it in the amount of 260 thousand x 2 = 520 thousand rubles.

    Example: Spouses Sergey and Svetlana bought an apartment with a mortgage for 5 million rubles in 2021. The apartment was registered as joint ownership for two people. Each of them has 13% personal income tax = 5,000,000/2*0.13 = 325,000 rubles. But they will only receive 260,000 rubles each, because... This is the maximum amount allowed.

    If the apartment was purchased before January 1, 2014, and the buyer has already exercised the right to a deduction, it is impossible to receive a tax deduction a second time.

    Expenses for paying interest on a mortgage loan

    The benefit is provided to the taxpayer for one property; the remainder of the benefit cannot be transferred to other properties. You can return 13% of personal income tax from an amount not exceeding 3 million rubles.

    The mortgage payer can return 3 million x 13% = 390 thousand rubles. from the amount of interest paid. Both spouses can claim the right to a deduction for a property within the limits of the mortgage interest actually paid, if they are personal income tax payers.

    The family will be able to return up to 780 thousand rubles. Personal income tax on the amount of interest paid on a mortgage loan. But the remainder of this deduction cannot be transferred to other objects.

    In total, you can return 520,000 + 780,000 = 1,300,000 rubles to the family budget.

    Necessary certificates for property return

    Believe it or not, this is a wonderful gift from the state the moment you bought an apartment. There are deductions not only for the purchase of an apartment, but in this article I will only talk about them. After all, the costs of buying an apartment (building a house), renovations, etc., probably took almost all your free money.

    How to receive the balance of the property deduction When purchasing residential real estate, individuals can receive a property tax deduction in the amount of expenses incurred, but not more than 2 million rubles (subclause 2, clause 1, article 220 of the Tax Code of the Russian Federation). If during the first period (year) the deduction is not fully used, then its balance can be transferred to subsequent years. In this case, repeated submission of documents confirming the right to such is not required.

    The maximum period for paying a tax deduction for an apartment and other purchased property is 3 calendar months, after this period the money should arrive in your account from the tax service. You can control this process by registering in your personal account on the website of the Russian tax service. Our tax office says that three months are allotted for checking the 3-NDFL declaration and the documents attached to it, and the fourth month is transferred.

    Although in practice some people found it faster. And of course, you can independently check your account online, to which the deductions should be transferred. Please note that you can return the tax for the purchase of an apartment either through the employer or through the tax service. If you choose the second method, everything will take about 3 months.

    To begin with, after submitting a package of documents with a declaration, the inspector has three months, according to the tax code, to check the accuracy of the collected documents, the accurately completed declaration and the rights of the taxman to this type of benefit.

    How to get your money back

    If all of the above was positive, then the taxpayer needs to transfer to the tax office the number of the current account through which the funds will be paid. After this, within one month from the date of submission of data, the Federal Tax Service Treasury is obliged to pay the amount. As a result, from the moment a citizen submits documents until funds are credited to his account, a maximum of four months can pass.

    Attention! If after this period the money transfer has not been received, a complaint may be filed regarding the inaction of the inspectors. You can also provide a calculation of late fees in your application. This complaint must be considered within one month, but usually things begin to move faster.

    • Incorrectly entered deduction amount. For example, an apartment was purchased using personal funds plus maternity capital. The declaration only needs to indicate the amount of personal funds invested in the purchase.
    • Not enough supporting documents, not properly executed. All documents must contain dates, signatures, seller details, and so on.
    • The taxpayer was found to have a debt to the tax service. In this case, you need to close the debt or write down the deduction amount by subtracting the debt.
    • Buying an apartment, house, room from relatives. Such persons include husband (wife), children (adopted), parents, brothers and sisters (including incomplete ones, from one parent).
    • The apartment was registered in the name of the applicant, and the receipt indicated a buyer other than the spouse.

    Check that the documents are filled out correctly

    With the advent of the Internet, there was no longer any need to go to the tax office and spend personal time on it. This can be found out quite simply through your personal account. In order to enter it, you must first visit any available inspection with a passport once. But if this is an inspection where the citizen is not registered, you need to take with you a copy of the certificate of receipt of the IIN.

    Having received the access details, you need to enter them and enter your account. Next, you need to go to the “Individual Income Tax” tab, then select “3 Personal Income Tax”. The taxpayer will see a page where the time for submitting documents for a property refund and the verification status will be indicated. If, after the next check, the status has changed from “started” to “completed”, you can safely count down the month and wait for deductions.

    Having probably learned about the possibility of receiving a refund for purchasing an apartment, I came across the concept of a one-time right. What does this mean?

    There are two scenarios: purchasing real estate before January 1, 2014, using the right to a tax refund, and purchasing after this date.

    In the first option, even if the purchase was less than the refund limit (2,000,000 rubles), the taxman no longer has the right to a refund. After changes were made to the legislation, from January 1, 2014, you can make several purchases (for example: a room for 700,000 rubles, and then another apartment for 130,000 rubles) and submit a refund request for both purchases.

    • Option 1. Information in 1 minute from the declaration.

    If you still have a copy of the previous declaration on hand, then it will be easy to find out the balance. On sheet “I” in line 2.10 the amount is indicated.

    We suggest you familiarize yourself with: Tax Service Certificate

    There are no clear instructions on such treatment in the law. It is worth coming to the inspection in person, an employee will help you draw up an application and within fourteen days (but no more than thirty) a report will arrive. You also need to have an identification document to apply.

    The most popular type of contacting the tax office via the Internet lately is through the use of the Federal Tax Service website. Do not be surprised, this method has undeniable advantages:

    • To complete and submit a document, you need to allocate half an hour maximum of your personal time.
    • To fill out a personal income tax declaration, you do not need to go to the inspectorate, wait in line, and so on.
    • When entering data, if an error occurs, the system immediately reports it and can be corrected immediately.
    • You can start filing your declaration at least at three o’clock in the morning.

    Data checking

    After submitting the declaration to the inspectorate, many people ask the question: how to find out when the tax deduction for the apartment will be transferred? The deadlines for payments are determined by law and for violation of them, a citizen can demand material compensation from the tax authority.

    From the moment of filing the declaration, the government agency is given three months for a desk check of the attached papers. After this period, the inspection is obliged to make a decision on granting a property deduction for the purchase of housing or refuse to provide the benefit. Whatever the decision of the government body, the taxpayer receives a notification.

    If the decision is positive, then the individual must provide the inspection with data to transfer the amount in excess of the tax paid. Within the time period established by law (one month), the treasury is obliged to transfer the accrued amount of money to the citizen’s current account. Thus, the maximum time for paying a tax deduction when purchasing an apartment or other real estate is 4 months.

    If the declaration is incorrectly completed or the package of collected papers is incomplete, the inspector has the right to demand an adjusted Form 3 of personal income tax.

    To obtain the right to a deduction, the taxpayer must provide the tax office with a complete package of documents.

    You can calculate the amount of overpaid tax without contacting the inspectorate.

    The legislation determines the maximum amount of the value of a property from which a tax deduction can be obtained - 2 million rubles. If the cost of the purchased housing exceeds this figure, 2 million is still taken as the calculation base.

    When purchasing a home with a mortgage, you can also receive compensation from the amount of interest paid to the bank. The maximum amount of mortgage interest to return the property benefit should not exceed 1 million rubles. Thus, the estimated base of mortgage housing for income tax refund is 3 million rubles.

    Let's give an example of a standard purchase of an apartment without equity participation by an owner who has an official salary of 40 thousand rubles. Ivanov A.P purchased an apartment for 3.5 million rubles. Since the law establishes a maximum amount for the return of property benefits of 2 million, with a salary of 40,000 per month, Ivanov A.

    Unfortunately, not all citizens know that after purchasing a home, they can return a small part of its cost in the form of a property benefit. To receive it, you must have official earnings, deduct 13% income tax from it, fill out a declaration and take it to the tax office with a package of necessary documents.

    The desk audit lasts no more than 3 months, after which the treasury transfers the amount of the property deduction to the individual’s current account within a month. If the declaration verification procedure exceeds three months, the taxpayer has the right to demand interest from the inspectorate for each day of delay.

    Buying real estate is an important and desirable step in the life of every family. But this event is always associated with significant financial expenses. In order to support families who decide to improve their living conditions and acquire their own housing, the state gives citizens the right to return part of the funds spent.

    Method No. 1. Request for data from the Federal Tax Service.

    If you have independently calculated the balance of the deduction, but want to check it, then the easiest way is to personally appear at the tax office at your place of residence.

    The provisions of the legislative act do not contain a clear algorithm for submitting a request to obtain information about the balance of the deduction, therefore the procedure is carried out in a general manner, in accordance with the requirements of a specific Federal Tax Service body. In all cases, the required document is a passport. Your personal presence is also required.

    Statute of limitations for tax deductions

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

    For example, if an apartment was purchased in 2004, and the application for refund was in 2021, then 2015, 2021, 2021 are taken into account.

    The right to a deduction when purchasing an apartment in a new building appears from the year the apartment acceptance certificate is signed.

    What's the result?

    1. If you bought an apartment, use your right to a tax deduction. The maximum amount with which you will be given back 13% is 2,000,000 rubles. Do not wait more than three years to submit documents to the tax office.
    2. Buying housing from relatives or using other people's/state money is unprofitable. You will not receive a refund for such transactions.
    3. Try to take out a mortgage loan at the lowest interest rate. Tax refund on loan interest will further help you reduce your financial burden.
    4. Tax deduction only for those who officially work.

    Is it possible to get a deduction for the purchase of housing for several apartments?

    Until 2014, the property deduction limit was tied not only to the taxpayer, but also to the object. The deduction was given once in a lifetime and only for one piece of real estate. It was impossible to transfer the deduction to another object.

    The law has changed since January 1, 2014. If real estate was purchased after January 1, 2014, the deduction limit is not tied to the object; the balance can be transferred to other objects.

    For example, if in 2021 you bought an apartment for 1.5 million rubles. and returned the tax, then when purchasing another apartment in 2021, you will be able to use the remainder of the deduction and return another 65 thousand rubles.

    And the tax is not only collected, but sometimes also returned

    I got new dentures, had an expensive paid operation, received other paid medical services - using the checks provided, it is possible to return part of the money spent through the tax service.

    This also applies to paid educational programs, and since 2014, to insurance products. This is a social deduction. But the largest refund will be from the amounts spent on the purchase of housing - a property deduction.

    This is what we will talk about.

    When will you not be able to get a deduction?

    1. Housing was built or purchased at the expense of employers, other persons, maternal (family) capital, and budgetary funds;
    2. the purchase and sale transaction is concluded with a related party.

    Interdependent persons are an individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half-siblings, guardian (trustee) and ward (Article 105.1 of the Tax Code of the Russian Federation). Mother-in-law and mother-in-law are not interdependent persons.

    Example: Petrova G.D. bought an apartment in 2021 for 2.1 million rubles, of which 453 thousand rubles. were paid for with a maternity capital certificate. For 2021, her income is 650,000 rubles, the amount of personal income tax paid is 84,500 rubles.

    A personal income tax deduction cannot be provided to an individual for the amount of maternity capital. This means that the total deduction amount is:

    2,100,000 – 453,000 = 1,647,000 rubles, Petrova G.D. will be able to receive: 1,647,000*0.13 = 214,110 rubles.

    In 2021 Petrova G.D. will receive 84,500 rubles. (amount of personal income tax paid in 2017). Remaining amount0=129,610 rub. will be carried forward to subsequent tax periods.

    The procedure for obtaining a deduction when purchasing real estate can be found here.

    Amounts of tax deductions and deadlines for receiving them

    It is stupid to count on any return of money spent from the state for someone who does not pay the state themselves.

    You can only return for the year the amount that you paid to the state as tax. Not from all money spent or earned, but only from a certain amount (before 2008 - 13% from 1,000,000 rubles, from 2008 to the present 13% from 2,000,000 rubles). The maximum that can be returned is 260 thousand rubles.

    The big boss bought an apartment for 7 million in 2010. From a monthly salary of 200 thousand rubles. for the year he transferred 312 thousand rubles in tax. He can apply for a deduction in 2011.

    In this situation, he will receive a deduction in the year of filing the declaration in the entire amount at once, but not more than 260 thousand.

    An ordinary employee with a small salary bought a house for 2 million. The 13% transferred to the state treasury per year will amount to 100 thousand rubles. A refund of 260 thousand rubles is possible according to three options.

    Property deduction when selling property

    The amount received from the sale of any property owned by an individual for less than 3-5 years is subject to personal income tax.

    The taxpayer, by April 30 of the year following the reporting year, must submit to the tax authority at the place of residence a tax return in Form 3-NDFL in respect of income received from the sale of such property. For late submission of the declaration - a fine of 5% of the unpaid tax amount for each month of delay in submitting the declaration, but not more than 30% of the specified amount and not less than 1,000 rubles.

    The period of ownership of property is counted from the moment the property is received into ownership. For objects purchased before 01/01/2016, the minimum tenure is 3 years. For them, after 3 years of ownership, there is no need to pay tax and file a personal income tax return when selling property.

    For example, in 2021, the holding period for properties purchased before January 1, 2021 will be 3 years. If the property was purchased after January 1, 2021, the new rules apply.

    According to Art. 217.1 of the Tax Code of the Russian Federation, income received by a taxpayer from the sale of real estate is exempt from taxation provided that such an object was owned by the taxpayer for a minimum period of ownership of the real estate or more.

    The minimum ownership period is 3 years for real estate objects in respect of which at least one of the conditions is met:

    • ownership of the object was received by the taxpayer by inheritance or under a gift agreement from a close relative;
    • the property was obtained as a result of privatization;
    • ownership of the object was obtained by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents.

    In other cases, the minimum maximum period of ownership of real estate is 5 years.

    If it is not possible to apply tax exemption based on the period of ownership of the property, you can use the property tax deduction.

    Amount of property deduction when selling property

    Type of propertyThe maximum deduction amount by which income can be reduced upon sale
    Sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or shares in them.1,000,000 rub.
    Sale of other property (cars, non-residential premises, garages and other items).250,000 rub.

    If the taxpayer sold several pieces of property in one year, the specified limits are applied in the aggregate for all sold objects, and not for each object separately. During one calendar year, you can simultaneously use a deduction in the amount of RUB 1,000,000. and a deduction of 250,000 rubles.

    If a person sold 3 apartments in one calendar year that were owned for less than five years, he can take advantage of a deduction in the amount of 1,000,000 rubles. The deduction is not tripled due to 3 real estate properties.

    If a citizen sells two cars, his total property deduction is 250,000 rubles, regardless of the number of cars sold.

    A property deduction associated with the sale of property can be applied within the established maximum amount of such a deduction an unlimited number of times.

    When selling property, the taxpayer has a choice:

    • take advantage of the property deduction;
    • or reduce your income by the amount of actually incurred and documented expenses associated with the acquisition of this property.

    It is impossible to simultaneously reduce income by the amount of property deduction and by the amount of expenses incurred in relation to one object.

    Therefore, consider what is more profitable for you. Take advantage of all the tax benefits available to you and don't miss out on benefits for your budget!

    Tax deductions do not apply to income received by individual entrepreneurs from the sale of property in connection with their business activities.

    The procedure for providing a tax deduction when selling property can be found here.

    about the author

    Natalya Kolbasina has a higher education degree in “Economist in Accounting and Auditing” at the Crimean State Agrotechnological University. She improved her qualifications at Moscow State University. M.V. Lomonosov, ANO "Institute of Financial Planning" and the Financial University under the Government of the Russian Federation. He is a financial literacy consultant for the Russian Ministry of Finance project Vashifinance.rf. Experience of successful work in the financial sector – more than 20 years. [email protected]

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    Comments: 2

    Your comment (question) If you have questions about this article, you can tell us. Our team consists of only experienced experts and specialists with specialized education. We will try to help you in this topic:

    Author of the article Natalya Kolbasina

    Consultant, author Popovich Anna

    Financial author Olga Pikhotskaya

    1. Galina
      04/20/2021 at 09:56 Two brothers had shared ownership of an apartment donated by their father; they were about to sell it when one of the brothers died. The son of the deceased takes over. This results in different tenure periods. How to sell the whole thing, wait another 3 years...?.
      Reply ↓ Anna Popovich
      04/20/2021 at 18:17

      Dear Galina, if you do not wait for the period of ownership, then the responsibility for paying tax will fall on the shoulders of the heir.

      Reply ↓

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