The balance of the property tax deduction 2021 - how to find out, for an apartment, transferable, receipt, how it is calculated, calculate

Deduction for previous years in 3-NDFL

Calculation of the balance of property deduction from the previous year

How to find out if a deduction has been received previously

Example and sample of filling out 3-NDFL with deduction for previous years

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Property deduction: tax

All information about property tax deductions is specified in Article 220 of the Tax Code of the Russian Federation. This indicates what they can be applied for and in what order. At the same time, the tax base is determined by Article 210 of the Tax Code of the Russian Federation.

Citizens of the Russian Federation and non-residents who pay taxes when conducting financial activities in the country can receive deductions. To receive them, you need to provide a complete package of documents to Federal Tax Service employees. After checking the data, they will provide the required amount.

There are many nuances when filing a tax refund. Thus, some of them can be transferred to the next period; there are maximum payments under the law and deadlines for contacting the Federal Tax Service.

Tax Code of the Russian Federation

You can .

Transfer to next year

The balance is automatically carried over to the next year. But you can only get it if you have a taxable base and have purchased real estate.

You can submit a declaration for the purchase of real estate in any year, even if the real estate was purchased in 2021, then the deduction can be received even in 2021, but taking into account if the citizen pays income tax this year.

Exceptions are provided for pensioners who receive a deduction for the previous 3 years before retirement, provided that these years they worked under an employment contract or made a profit.

How to find out the balance of a property tax deduction

There are several ways to find out your tax deduction balance. It is worth considering them in more detail so that the tax agent understands what is most relevant to him.

Sending a request to the Federal Tax Service. There is no clear request algorithm, so it is recommended to have only your passport with you. You will need to come to the service office in person and ask an employee to tell you whether an income tax refund is due and in what amount.
If you have kept copies of tax returns filed earlier, you can easily calculate on your own how much more you can receive. In this case, you need to consider whether the unpaid basis is carried forward to the next period.
Use the Federal Tax Service website to send a request. In this case, you need to have access to your personal account. To do this, you will have to contact the tax office and receive a login and password.

It is worth noting that service through the official website is most attractive, since there is no need to waste time on personal presence. There you can upload scans of documents and send requests for deductions. It is also possible to fill out the declaration online. The program will immediately show errors that can be corrected immediately.

Extract from Article 220 of the Tax Code of the Russian Federation

What tax deductions can you get?

It is worth considering what types of property tax deductions exist in 2021. This will allow you to optimize costs and receive refunds on everything that is due. Practice shows that people who regularly apply to the Federal Tax Service for a refund of part of their income tax are more often able to afford large purchases.

To get a tax refund, you can contact the Federal Tax Service office.

Table 1. Types of property tax deductions

Type of deduction	Peculiarities
Buying a property	It is possible to receive 13% of the amount of the object, but the maximum tax base is 2 million rubles.
Interest on mortgage payments	It is possible to get 13% from the interest part only. In this case, transfer to the next reporting period is not carried out.

Deductions are made not only for the purchase of an apartment. Can be issued during the acquisition of a plot of land, a summer house or other type of real estate. But if the buyer is considered a legal entity or commercial real estate is purchased, then it is impossible to receive money paid in the form of personal income tax.

What is multiple deduction rights?

Not everyone understands the difference between a multiple right to deduction and a single one. At the same time, the laws are drawn up in such a way that the multiplicity for receiving funds is indicated. It is worth considering this issue in more detail so that citizens understand how many times they can exercise their right.

If the transaction was completed before 01/01/2014, then it is impossible to receive the deduction again. The law does not have retroactive force, and then the rule was that you can use the right to deduction once during your life. So, if housing cost, for example, 1.5 million rubles, then you could get 195,000 rubles. But if the object costs more than 2 million rubles, then the payment will be no more than 260,000 rubles.

After 01/01/2014, a multiple right to receive part of the paid personal income tax appeared. For example, a citizen buys an apartment for a million and issues a refund for 130,000 rubles. A year later, he purchases a plot of land for 500,000 rubles and receives another 65,000 rubles from the state. Thus, he can apply to the Federal Tax Service again to receive a deduction of 0.5 million rubles.

You can also return part of the amount from the purchase of an apartment

How to apply for a tax deduction - step-by-step instructions

Not everyone knows how to do everything correctly and turns to specialized organizations to fill out the 3-NDFL declaration. But today the Federal Tax Service employees made everything clear, just follow the instructions. Then you can save on paying for third-party services. This is important when the deduction amount is small. For example, for undergoing treatment.

You can .

Step 1

Go to the Federal Tax Service website and download the “Declaration” software. It's free. After downloading the distribution, you need to install the program. To do this, you need to click on the file in .exe format and specify the path where you can install it. The default will be C:/Program Files.

You will need Declaration software

Step 2

Open the program and fill out the information according to the instructions. It's worth starting from the first sheet. In it you need to indicate the total costs according to the wording. Thus, in lines 2.1 – 2.3 data outside the general limit is entered, and in 3.1 – 3.5 information that is limited by current law.

Fill in the information

Step 3

When filling out paragraph 34, you need to make a transcript on sheet E2. There should be information about the insurance company, the amount of the premium, and so on. If a citizen has not made such payments, then nothing needs to be filled out.

Don't forget to make a transcript on sheet E2.

Step 4

Entering information into sheet A. There should be data from the 2-NDFL certificate.

Record the information on Sheet A.

Step 5

In the second section, you need to duplicate the data from sheets E1 and A.

Duplicate the data from sheets E1 and A.

Step 6

Indicate the amount of tax deduction after making all calculations and filling out the data.

Enter the tax deduction amount

Step 7

Filling out the title page.

Fill out the title page

It is worth noting that the program itself checks all data for control ratios. If there is an error, you will not be able to print the form. The software will show which of the control ratios do not match. That is, the likelihood of submitting reports with errors is minimized.

Deduction for Previous Years 3 Personal Income Tax 2021 What to Write

If you started getting rich where you worked, and want to continue in the same spirit, follow the familiar pattern: get a notification from the inspectorate, write a statement, take it to the accounting department and enjoy your increased salary. Repeat the ritual every year until the deduction ends.

Suppose the accountant made deductions on the basis of 95% - property, 5% - social, then income (3,900 rubles) will be divided into 3,705 and 195 rubles. respectively.

We begin to fill out the report in 2021. We open the “Declaration 2021” program. We indicate 480 thousand in income, but do not write anything in the deductions received earlier. Save the document. This will be the report for 2021.

We create a new report - for 2021. To do this, open the program for 2021. We indicate the income received exactly in that period of time. Let’s say it will be the same 480 thousand rubles. Next, fill in the information about property returns. In the line “Deduction for previous years” we enter data from 3-NDFL 2021 (480 thousand rubles).

Now we move on to filling out the declaration 2021. Open the program for 2021. Enter information about income (480 thousand). Let's move on to the data on property deductions. In the field about previous returns, enter the amount for the two previous years. You need to add up the numbers indicated in the 2021 and 2021 reports. In our case, it will be 480,000 + 480,000. Total, 960 thousand. We mark this number in the required field.
Save all three files. When applying to the Federal Tax Service, you will need to submit each declaration.

When receiving a return for several years at once, the information is reflected not in a single declaration, but separately - for each reporting period. Thus, the number of reporting documents must correspond to the number of years for which the return is issued.

Within one calendar year, a taxpayer cannot receive a deduction amount that exceeds the amount of personal income tax he paid that year. Therefore, a deduction is generated for previous years, which the applicant receives in parts until he has covered the entire limit available to him.

According to the Tax Code, a number of citizens have the opportunity to apply for a deduction for previous years under 3-NDFL. In order to avoid paying tax for some time in the future or to return part of the amount already paid, you need to properly prepare the documents. Including filling out the 3-NDFL declaration.

Now she can return the interest starting in 2021, or already in 2021 she can receive compensation at her place of work - personal income tax will not be withheld from her salary for 6 years (3,000,000 / 500,000 = 6 years). 3,000,000 is the maximum interest deduction; the maximum is taken, since actual expenses are higher.

According to Article 220, such a refund is provided to each citizen once in a lifetime and in full - the remainder will be carried forward until final exhaustion, even if the transfer drags on for decades. If you do not receive a full refund from one item, you can receive the balance at any time in the future for another.

Documents for property tax deduction

To receive a property tax deduction, you need to collect a complete package of documents, which includes the following:

passport;
declaration in form 3-NDFL;
certificate 2-NDFL;
documents confirming the purchase of the property;
application for a tax deduction;
power of attorney if a third party is applying for the applicant.

Collection of documents

Important! The power of attorney must be certified by a notary. If there is no desire or opportunity to spend money on this service and it is not possible to come to the Federal Tax Service employees in person, then it is allowed to send all documents by mail. After reviewing the application and conducting a desk audit, a decision is made to grant or deny a deduction.

You can .

Can a tax deduction be denied?

Not everyone can qualify for a property tax deduction in 2021. Refusal will follow in the following cases:

lack of necessary documents;
lack of tax base;
acquisition of commercial real estate;
the tax agent has already exercised his right and returned the possible amount during his lifetime.

It is worth noting that the tax base is the personal income tax that the citizen paid for the billing period. If there is official employment, then 13% of the salary is paid by the employer independently. But not everyone works officially. If you intend to buy real estate, then it makes sense to start paying personal income tax yourself. Then it will be possible to claim deductions provided by law.

Refusal

Carryover balance of property tax deduction

There are carryover and non-rollover deductions. Not everyone understands how they differ, so it’s worth considering this issue.

Rolling implies the possibility of moving to the next tax period. For example, a citizen can get 13% back from 1 million rubles, that is, 130,000 rubles. At the same time, it turns out to be 15,000 rubles officially. That is, 1,950 rubles are paid to the budget monthly, or 23,400 per year. The law does not allow returning more than was contributed to the budget. That is, a citizen is entitled to an annual deduction of 23,400 out of 130,000 rubles. In this case, the right to the balance does not disappear, so payments will be made for 6 years.
Non-rolling does not allow the amount to be carried forward to the next reporting period. For example, when applying for a mortgage, it is possible to receive a deduction for interest paid. Having paid 300,000 rubles in interest during the year, you are entitled to receive 39,0000 rubles. Let's look at the salary and tax base mentioned above. That is, only 23,400 rubles are returned per year without the right to transfer the balance to the next period.

Woman calculating the amount of tax deduction

To return more, it is worth paying into the budget yourself for income that goes in excess of the official salary. Then it will be possible to increase the size of the tax base and return a larger amount. All data on taxes paid and income are indicated in the declaration in form 3-NDFL.

Refund of personal income tax when purchasing a home

Balance information can be obtained from past tax returns. It is possible to submit a request to the Federal Tax Service, as well as calculate the balance yourself. To do this, the amount of previously received compensation should be subtracted from the total deduction amount. The balance is carried over to each subsequent year until it is exhausted.

The deduction can be received as a lump sum or monthly if the payment is made at work. The declaration is submitted at the end of the tax period. If deductions were realized before 2014, then their subsequent registration is impossible.

If you took out a mortgage before 2014 and paid interest later (in 2015, etc.), you can receive compensation for an unlimited amount of interest.

If they are paid in the amount of 4 million rubles, then the state will have to reimburse 13% of this amount, of course, if the borrower pays personal income tax. When applying for a loan after 2014, the deduction is provided strictly from 3 million rubles.

For what period can a tax deduction be issued?

The law allows you to issue a tax deduction for the last three years, since this is the limitation period. Thus, if a tax agent bought a home with a mortgage, but closed it in 2 years, and he has a fairly high official salary, then he can:

Receive a refund of tax money paid for paying interest on a mortgage loan for the first two years until the loan is closed;
submit documents to obtain a tax deduction for the apartment.

If you apply before the end of three years, you can receive all the required deductions. It is also possible to do the opposite. For example, receive all the required payments for the purchase of real estate for a couple of years, and then attach documents to receive a refund when paying off interest at the bank over the last three years.

A man fills out 3-NDFL

Important! If there are several owners, then each must file a deduction for themselves. If there are 4 owners, and the housing cost 2 million rubles and each has a 25% share, then you can get a deduction of 500,000 rubles for each.

When it comes to receiving money from interest paid, the default is for the title borrower to make payments. That is, he must apply to receive money. If everyone pays for their share, then you need to provide the Federal Tax Service employees with the appropriate payment documents confirming payment by a non-title borrower. This could be an account statement or receipt indicating the payer's full name.

3 personal income tax how to fill out and return the mortgage deduction in 2021 - 2021

In the preface it was mentioned that the concept relates to property return - deduction of income tax during the construction or purchase of housing. This means that any personal income tax payer has the right to a refund of thirteen percent of the money spent on improving housing conditions. The tax is returned when a person acquires a house or cottage, as well as a plot of land for a residential building, an apartment or a room, as well as a share in all of the listed objects.

Let us remind you that all officially employed citizens working in our country are required by law to contribute part of their labor and other income to the state treasury. As a rule, these funds are withheld and transferred by the employer himself, who is in the status of a tax agent for hired employees. However, on unearned income - winnings, dividends, money from subletting or rent, citizens pay personal income tax personally.

Let us remind you that the maximum when receiving a property deduction without using borrowed money is 260,000 rubles (thirteen percent of two million Russian rubles). We remember that it is impossible to receive more funds at a time than were contributed to the state treasury for taxes in a year.

Let's do the math with an example. Evgeny Aleksandrovich Shchukin receives 25,000 rubles monthly or three hundred thousand annually. That is, for the year he will deduct 39 thousand rubles as a tax on labor income (thirteen percent of three hundred thousand rubles). Then let’s compare two figures – the refund limit in the amount of 260 thousand rubles and taxes paid in the amount of 39 thousand rubles. This means that for the year Shchukin can only claim a similar return figure. What should I do? We are getting to the heart of the matter. 221 thousand rubles for Shchukin will become a deduction carried forward to subsequent years.

A citizen has the right to submit documents for the return of property benefits three years ago. Let's look at the second example. Let’s say Natalya Sergeevna Durova purchased a house worth three million rubles in 2014. During this year, Durova earned 300 thousand rubles, for 2015 - 400 thousand rubles, for 2021 - 500 thousand Russian rubles. At this point, she can submit a declaration for the return of part of the funds. You can submit documents earlier, but then the amount of the refund for the year cannot exceed 39 thousand rubles. In three years, Durova has already contributed 156 thousand rubles to the state treasury and can claim this money at once. But 104 thousand rubles are still in “reserve” - the state will pay them to Durova annually, according to the standards of personal income tax deducted by her.

Property return is the largest in terms of the amount of money that you can get back into your wallet. The higher a citizen’s salary and the larger the amount of income tax he transfers to the treasury, the more money he can return at a time using the deduction. But most often the transferred personal income tax is several times less than the maximum refund amount, so the payer receives the money in parts. We have explained in detail how this happens. Good luck getting your deductions!

A property deduction is given once in a lifetime to every citizen if he had expenses for the purchase, construction or repair of housing. The Federal Tax Service stores information not only about the use of the right to reimbursement, but also about the balances if you have not returned the maximum, so in no way will it be possible to reimburse expenses twice or more. But if you register ownership of another person - for example, a spouse, then he can receive a refund according to the annual personal income tax paid.

Tax calculator

This is a special free program that allows you to independently calculate how much you will be able to receive from the state in a particular case. It will also show what tax needs to be paid and whether you are entitled to benefits.

All calculators are available on the Federal Tax Service website. You need to go to it and select the type of calculator you are interested in. You will need to fill out all the information in accordance with the wording in order to obtain data on what tax you will need to pay.

There is also a calculator for deductions on specialized portals. You only need to indicate the reporting period, official earnings before personal income tax is paid, as well as expenses that require reimbursement in accordance with the provisions of the Tax Code. After specifying the information, you can get information about how much you can return.

If you have any additional questions, you can contact a specialized company. But it is more profitable to call the Federal Tax Service hotline so as not to waste money. Employees are ready to provide full information support at any stage of cooperation.

Tax calculator

How to find out the remaining tax deduction

It is worth considering the main issues that concern tax agents when returning part of their income taxes.

Is it possible to find out the remaining tax deduction using special calculators on various websites? Yes, this is possible. But the data may differ from information from the Federal Tax Service. It is therefore recommended that you contact the official department to obtain accurate information at the time of submitting your request.
Are deductions for a mortgage and when buying a home summed up? The total amount is added up, but payment occurs on both items, if the tax base allows. That the established limits differ for each type of tax deduction.
If several real estate properties were purchased during the year with different numbers of shares, is it necessary to submit different declarations or is it possible to indicate all the information in one? It is allowed to fill in all data in one declaration. However, it must be taken into account that it will not be possible to receive money paid to the treasury for all transactions if the value of shares in the received objects exceeds 2 million rubles.
Is the deduction subject to income tax? No, it is not taxable. It would be strange for the Federal Tax Service to give money to a citizen and then immediately take some of it away again.

Receiving a tax deduction

These are the main nuances about which citizens often have questions. It is worth noting that foreigners who pay tax can also receive tax deductions. To do this, you need to provide a complete package of documents. The passport must be translated into Russian, and a copy must be certified by a notary.