Distribution of property tax deduction between both spouses

Property tax deduction for the purchase of housing by spouses in common joint ownership

When purchasing a home in joint ownership, both spouses have the right to a deduction with the opportunity to distribute it by agreement. By default, the deduction is distributed in equal shares (50%), but spouses can redistribute it in any proportion, up to 100% and 0%. The deduction shares are determined by submitting to the tax office signed by both spouses (Letters of the Ministry of Finance of Russia dated 03/29/2017 No. 03-04-05/18320, dated 04/20/2015 No. 03-04-05/22246, dated 04/08/2015 No. 03- 04-05/19849, Federal Tax Service of Russia dated 09/18/2013 No. When distributing, it is important to remember that: - the maximum amount of deduction for each spouse cannot exceed 2 million rubles (to be returned 260 thousand rubles). - application for distribution The main deduction is submitted once, and subsequently the spouses cannot change the ratio in which the deduction will be received, including transferring the remainder of the deduction to the other spouse (Letter of the Ministry of Finance of Russia dated September 7, 2012 No. 03-04-05/7-1090, dated 08.28.2012 No. 03-04-05/7-1012, dated 07.20.2012 No. 03-04-05/9-890, dated 05.18.2012 No. 03-04-05/7-647).Note: If the cost of housing is more than 4 million rubles, then when contacting the tax office, it is not necessary to submit an application for a deduction, since the deduction is distributed by default at 50%.

Accordingly, each spouse will be able to receive the maximum possible deduction in the amount of 2 million rubles. (260 thousand rubles to be returned). Example: Spouses Shapovalov O.I. and Shapovalova N.T. In 2019, we purchased an apartment worth 4.5 million rubles as joint property.

Since the apartment costs more than 4 million rubles, each spouse will be able to receive a deduction of a maximum amount of 2 million rubles.

(for a refund of 260 thousand rubles). Example: In 2021, the spouses of Avesov E.Z. and Avesova T.M. bought an apartment worth 3 million rubles. into common joint ownership. Since Avesov E.Z. income is greater than that of Avesova T.M., the spouses decided to distribute the deduction in proportion: 2 million rubles. spouse (to be returned 260 thousand rubles) and 1 million rubles.

spouse (to be returned 260 thousand rubles) and 1 million rubles.

spouse (to be returned 130 thousand rubles).

In the future, when purchasing another home, the spouse will be able to receive an additional deduction of 1 million rubles.

(to be returned 130 thousand rubles). Example: Spouses Ptichnikov P.P. and Ptichnikova A.A. purchased an apartment worth 2 million rubles in 2021.

into common joint ownership. Since Ptichnikov P.P. does not officially work, then they decided to redistribute the entire deduction (100%) to the spouse. As a result, the spouse will receive a deduction of a maximum amount of 2 million rubles.

(260 thousand rubles to be returned).

Distribution of deductions by spouses

According to the Family Code (Articles 33, 34), all property acquired during marriage is common joint property. At the same time, it is important that at the time of purchasing a home (concluding a purchase and sale agreement, equity participation agreement, payment), the marriage between the spouses was formalized and no prenuptial agreement (or contract) was concluded. In this case, it does not matter which spouse has the right of ownership of the purchased housing and payment documents. It is believed that the expenses were made from the general family budget.

Example 3

. In 2014, the Maltsev couple purchased an apartment as joint property with a mortgage, the cost of the apartment was 2.5 million rubles, the amount of interest paid was 700 thousand rubles. Since the husband has more taxable income, the couple decided to distribute the deduction in the proportion of 80% to the husband, 20% to the wife. Accordingly, the husband will be able to receive a deduction in the amount of 2.56 million rubles (2 million rubles in cost + 560 thousand rubles in interest), and the wife - 640 thousand rubles (500 thousand rubles in cost + 140 thousand rubles in interest).

Shared ownership

If the apartment is purchased as a joint property, then each spouse is allocated a specific share. Previously, the deduction was distributed in accordance with this share; in 2021, redistribution is made in two ways:

• At the request of the spouses, based on the submitted application, if the apartment was fully paid for by one of the owners, or there is no documentary evidence of who exactly paid for the living space.
• In accordance with housing costs, if both spouses participated in the purchase of housing.

Articles, comments, answers to questions: Application for distribution of property tax deduction

Open the document in your ConsultantPlus system: It should be taken into account that it is possible to change the option chosen by the spouses for the distribution of expenses (their share) in order to obtain a property deduction before the start of the procedure for returning the overpaid personal income tax.

To do this, you will need to submit to the tax authority an updated tax return 3-NDFL and, if necessary, an application for the distribution of these expenses. After providing a property deduction, the spouses can distribute the remainder of it differently among themselves in subsequent tax periods only in terms of newly incurred expenses for repaying interest on a loan (credit) (Letters of the Ministry of Finance of Russia dated April 11, 2018 N 03-04-07/23937, dated 10/31/2017 N 03-04-07/71600). Open the document in your ConsultantPlus system: The Federal Tax Service of Russia has indicated that when purchasing property in common joint ownership, the property deduction can be distributed among the co-owners in accordance with their written statement regarding 100 and 0 percent.

A taxpayer who decides to exercise his right to a deduction is required to submit, along with his tax return, an application for the deduction and an application for its distribution.

The fact that one of the co-owners has submitted an application for distribution of the deduction to the tax authorities is not a basis for providing a property deduction to all co-owners specified in the application. A co-owner of an apartment who is named in the application for the distribution of a property tax deduction, but who has not personally applied to the tax authority with a written application for its provision and has not submitted a tax return, cannot be considered to have exercised his right to a deduction.

Procedure for receiving a deduction

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2

We receive a certificate from the accounting department at the place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

3 We prepare copies of documents confirming the right to housing, namely:

• when constructing or purchasing a residential building - a certificate of state registration of the right to a residential building;
• when purchasing an apartment or room - an agreement on the purchase of an apartment or room, an act on the transfer of the apartment or room (share/shares in it) to the taxpayer, or a certificate of state registration of the right to the apartment or room (share/shares in it);
• when purchasing a land plot for construction or for finished housing (shares/shares in it) - a certificate of state registration of ownership of the land plot or share/shares in it and a certificate of state registration of ownership of a residential building or share/shares in it;
• when repaying interest on targeted loans (credits) - a targeted credit agreement or loan agreement, a mortgage agreement concluded with credit or other organizations, a schedule for repaying the loan (loan) and paying interest for the use of borrowed funds.

Since the issuance of a certificate of state registration of property rights has been discontinued since 2021, instead of it the taxpayer has the right to submit an extract from the Unified State Register of Rights to Real Estate and Transactions with It (USRP) as a supporting document.

4 We prepare copies of payment documents:

• confirming the taxpayer's expenses when purchasing property (receipts for receipt orders, bank statements about the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ;
• evidencing the payment of interest under a target credit agreement or loan agreement, mortgage agreement (in the absence or “burnout” of information in cash receipts, such documents can serve as extracts from the taxpayer’s personal accounts, certificates from the organization that issued the loan about the interest paid for using the loan).

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5 When purchasing property for common joint ownership, we prepare:

• a copy of the marriage certificate;
• a written statement (agreement) on the agreement of the parties to the transaction on the distribution of the amount of the property tax deduction between the spouses.

6* We provide the tax authority at the place of residence with a completed tax return with copies of documents confirming actual expenses and the right to receive a deduction when purchasing property.

*If the submitted tax return has calculated the amount of tax to be refunded from the budget, together with the tax return it is necessary to submit to the tax authority an application for a refund of personal income tax in connection with the costs of purchasing property.

Features when filling

There are some peculiarities when obtaining a property tax deduction in the case of the purchase of housing by spouses. When buying a home, spouses themselves choose the type of ownership: common shared (divided into shares), common joint (without division into shares) or individual (property is registered in the name of one of the spouses).

This will determine how they will be able to receive deductions in the future. It is also very important when exactly the spouses acquired the right to deduct: the year of signing the act of acceptance and transfer of the apartment, if the apartment was purchased under an equity participation agreement, or the year of receiving a certificate of state registration of ownership of the property, if the housing was purchased under a purchase and sale agreement or a residential building was built before January 1, 2014 or after.

It is also very important when exactly the spouses acquired the right to deduct: the year of signing the act of acceptance and transfer of the apartment, if the apartment was purchased under an equity participation agreement, or the year of receiving a certificate of state registration of ownership of the property, if the housing was purchased under a purchase and sale agreement or a residential building was built before January 1, 2014 or after.

Distribution of interest property deduction between spouses

Situation.
The spouses acquired an apartment for joint ownership under an agreement of shared participation in the construction of housing. The period for concluding the equity participation agreement is 2013. The cost of the apartment is 5,800,000 rubles. Own funds - 2,000,000 rubles, credit funds - 3,800,000 rubles. Payment under the agreement was made in full in 2013, including with credit funds. The transfer and acceptance certificate of the apartment was signed in 2014, the ownership right was also registered in 2014. Clause 4 art. 220 of the Code establishes that this property tax deduction is provided in the amount of expenses actually incurred by the taxpayer to pay interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles in the presence of documents confirming the right to receive a property tax deduction, loan (credit) agreement , as well as documents confirming the fact of payment of funds by the taxpayer to pay off interest.

Peculiarities

An agreement between spouses on the distribution of deductions between them requires compliance with certain nuances, which affect the following aspects:

1. Taxpayer identification number. This is a certain combination of twelve digits under which an individual with official income is registered with the tax service. However, due to certain reasons, the wife, husband or both may not have an identification number. In such cases, a dash is simply placed in the corresponding line, and the application is still considered legitimate.
2. Coordinates of the property from which the deduction is divided between individuals, as well as its amount. Since the application is submitted to the tax service not separately, but together with all the necessary documentation, some of the data indicated in it must completely coincide with certain information presented in the tax return. We are talking about the address at which the spouses’ property is located and the amount of deduction for it.
3. Residence address. Applicants are required in the document not to have the address where they currently live, but the one recorded in their passports as a residence permit.

How is the property deduction distributed in case of common joint ownership if the housing was purchased with a mortgage?

After January 1, 2014, the property deduction for mortgage interest is considered a separate type of deduction.

Therefore, spouses can distribute it as they wish, regardless of how the main deduction is distributed.

Basis - pp. 4 paragraphs 1 art. 220 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated May 16, 2021 N 03-04-05/31445, October 1, 2014 N 03-04-05/49106.

To do this, you must submit an application signed by both spouses to the inspectorate. The proportion can be any - 0/100, 20/80, 50/50 or another. Example: In 2021, a married couple purchased jointly owned housing using their own funds and a mortgage.

The cost was 5 million rubles. Despite the fact that the contract was signed for the wife, the spouses decided that they would distribute the main deduction equally, and the husband would receive a deduction for the mortgage interest. This was stated in their application to the Federal Tax Service.

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As a result, the spouses received 260 thousand each for the main deduction, and the husband received an additional 13% of the interest actually paid to the bank.

Important! According to Letter of the Ministry of Finance of the Russian Federation dated November 6, 2015 No. 03-04-05/63984 and Letter of the Ministry of Finance of the Russian Federation dated October 1, 2014 N 03-04-05/49106, spouses have the right to annually change the proportion by which the property benefit on mortgage interest is calculated. This tax benefit is useful if one spouse loses their job or their earnings decrease.

For example, for married couples when the wife goes on maternity leave.

During maternity leave, spouses can distribute the property deduction for mortgage interest entirely to the husband. In the article “” we described in detail the procedure for applying for a property deduction for mortgage interest.

Distribution of deductions between spouses

4. If you distribute the shares of the property deduction 0 to 100, then the spouse whose share is “zero” will not be able to receive a property deduction for the purchase of real estate. It will be considered that the deduction was used by the spouse (Letters of the Ministry of Finance of the Russian Federation dated April 16, 2011 N 03-04-05/7-149, dated May 25, 2010 N 03-04-05/9-288).

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Often, especially in cases where you purchase an apartment or house with a mortgage together with your spouse, one of the bank’s conditions is to register the property as joint joint ownership . This means that you own the property without allocating shares to everyone. When receiving a property tax deduction, you have the right independently determine the amount of the property deduction, that is, independently determine the size of your shares.

Property tax deduction for spouses when registering housing for one of them

There are situations when the owner of residential real estate is one of the spouses, and it is he who is recorded in the certificate of ownership as the sole owner.

In this case, he can independently receive a property tax deduction without involving a second spouse, and there is no need to submit an application for distribution of the deduction to the tax authorities.

In addition, even if a spouse registered real estate only in his own name, it is still considered acquired during marriage, and therefore the second spouse has the right to receive a deduction. In this case, the property tax deduction is provided to spouses in the same way as it was distributed when purchasing housing into the total joint cost.

In this case, the property tax deduction is provided to spouses in the same way as it was distributed when purchasing housing into the total joint cost. In other words, it can be divided between the spouses in any shares that they confirm in the corresponding application to the tax authorities.

For real estate valued above 4 million.

rub. tax deduction when spouses purchase an apartment with common joint ownership; you don’t have to write an application for distribution.

In the case where an apartment costs over 4 million.

rub. purchased by only one of the spouses, and both plan to receive a deduction for it, an application for the distribution of the property tax deduction must be drawn up. Smirnov I.A., being married, acquired an apartment as sole property.

Its cost is 2,500,000 rubles. Spouses can do the following:

• Smirnov has the right to solely use the property deduction, and then it will be 2,000,000 rubles;
• Spouses can distribute the deduction as they wish, for example, 50/50, and then each will have a deduction of RUB 1,250,000.

The following situation is quite possible: one of the spouses buys an apartment and registers it only in their own name, and at the same time receives the right to a property deduction.

At the same time, he may not have an official source of income, and therefore cannot take advantage of the right granted to him. In such a situation, a second person with official income can receive a deduction for a spouse. To do this, you need to write a corresponding statement to the tax office, which will indicate that the spouse who has no official income uses the right of tax deduction in the amount of 0%, and the second spouse, who has income, in the amount of 100%.

Is it possible to change the initially selected deduction distribution option after notifying the Tax Service?

While you are still deciding whether you need to receive a tax refund separately, or whether it is better to submit a single application, we would like to warn you that the initial decision you made regarding the distribution of shares cannot be changed in the future. In other words, if the apartment was purchased with your own funds, and you have already notified the Federal Tax Service that you want to divide the deduction in one way or another according to costs, for example, then nothing can be corrected. However, there is an exception to every rule, and this rule is also not uncommon.

In one of the cases, it will still be possible to change the decision legally. So, if you used a mortgage loan to buy a house, apartment or other residential property, funds will be returned to you to pay off the interest on the debt. It will be possible to distribute shares by interest up to once a year, in case, for example, if the wife suddenly began to repay a larger percentage of the loan than the husband.

It will be possible to distribute shares by interest up to once a year, in case, for example, if the wife suddenly began to repay a larger percentage of the loan than the husband.

How can a family properly arrange the purchase of an apartment now?

In order for a family to take advantage of the maximum deduction amount, everything must be calculated before registration.

The main indicator for distributing the share between husband and wife will be official income, which is subject to personal income tax.

You need to multiply your monthly income by 12 months to get your annual income. Earnings are taken into account personal income tax, and not what you receive in your hands.

Then compare who has more equal income. And distribute the share of real estate ownership in proportion to your earnings.

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In total, the husband and wife will be able to return the maximum income tax of 260,000 rubles each. The husband will file a 3-NDFL declaration annually for three years, and the wife - annually for four years. If wages become higher, you can return it earlier.

If your income for the year is less than the amount of property deduction, then the remaining amount is carried over to the next year. And will be returned annually until completely used. This may continue for several years.

An application for distribution of the amount for housing can be submitted only once to the tax authorities.

Loan interest can be claimed annually. If next year the income conditions in the family change, you can change the amount of your personal income tax refund. Upon application, you can redistribute the amount of tax on income receivable each year.

At the end of the calendar year, each spouse must:

• Obtain a 2-NDFL certificate from the employer from all places of work regarding accrued wages and withheld amounts.
• Fill out tax return 3-NDFL.
• Prepare all copies of supporting documents for the property.
• Make copies of payment documents.
• Write an application for distribution of shares.
• Submit the entire set of documents to the tax office at the place of registration.

Calculate how to more profitably distribute the deduction for 2021 and 2021. Draw up an agreement on the distribution of deductions, taking into account the opinion of the Ministry of Finance. You will receive a deduction for 2021 using it and will be able to use it in the required proportions in 2021. During this time, a new opinion of the Ministry of Finance may appear.

Even if it doesn’t appear, and you want to distribute the deduction differently, your tax office will decide. And as a last resort, there is a court. As you can see, he is not always on the side of the inspectors.

What date should I indicate in the “Date of application for distribution of property deduction” field?

Data: Property purchased in 2021. Cost - more than 4 million. Secondary market. NOT a mortgage. Registered for my wife.

Married (no marriage contract, common joint property).

My husband is a pensioner from 2021 and works. The husband has income subject to personal income tax for 2014, 2015, 2021, 2021, 2021 1.

In accordance with the Tax Code of the Russian Federation, both spouses have the right to use a tax deduction - each in the amount of 2 million rubles. In this regard, is it necessary for the spouses to apply for the distribution of the deduction? 2. What to indicate in the IFTS program “Declaration 2017” in the field “Type of ownership of the object” (020) - individual, general joint (with a statement on the distribution of income), general joint (without a statement on the distribution of income)?

2. What to indicate in the IFTS program “Declaration 2017” in the field “Type of ownership of the object” (020) - individual, general joint (with a statement on the distribution of income), general joint (without a statement on the distribution of income)?

And accordingly - in 3-NDFL in clause 1.2. Sheet D (1- individual or 3- general joint)?

What date should I enter in the field?

“Date of application for distribution of property deduction”

/ incurred expenses” in the program and, accordingly, in paragraph 1.9 (090) of Sheet D.

, if an application for the distribution of deductions is not required? 3. My husband’s income for 2021 includes dividends. In accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, tax deductions are not applied to income from equity participation in an organization.

How should this be reflected when filling out the 3-NDFL declaration? Don't include dividends? Or some other way?

4. If the refund amount for the husband for 2021 - 2014 does not reach 260 thousand, is it possible to transfer the balance to 2021 and submit the corresponding application for deduction and 3-NDFL declaration for 2021 in 2021? 5. The wife is not a pensioner, she did not work in 2021, there was no income, in 2021 she worked, there was income.

Can a wife apply for a deduction not in 2021, but in 2019?

November 29, 2021, 10:41, question No. 2181671 Natalya,

Moscow 900 cost of the issueissue resolved Collapse Online legal consultation Response on the website within 15 minutes Answers from lawyers (3) 10% fee received 3676 answers 1005 reviews Chat Free assessment of your situation Lawyer, Belgorod Free assessment of your situation Hello, Natalya.

To answer your question, I answer the following: 1. Mandatory. And in addition, you need a joint statement from the spouses on the distribution of expenses between them for the purchase. When filling out a tax return to receive a tax deduction, you must indicate the date of its immediate completion. These data are indicated on the first sheet (in the left column) and then they are duplicated below on all pages of 3-NDFL.

On line 090 of Sheet D1 “Calculation of property deductions”, you must indicate the date of filing the application for distribution of the deduction.

In each subsequent declaration, the specified date does not change.

2. General joint. 3. unfortunately, although dividends have become subject to a rate of 13%, this does not mean that this particular personal income tax can be used to obtain a property deduction. If you fill out 3-NDFL in the “Declaration” program, when filling out the section Income received in the Russian Federation there are four subsections. And dividends specified in 2-NDFL fall into the 4th subsection, which automatically “crosses out” them from the property deduction , Unfortunately.

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If the founders of the company are only individuals. persons, then you do not need to fill out sheet 03 of the declaration. Since in this case the organization is not recognized as a tax agent for income tax.

In the case where the company was founded by both individuals and organizations, then in sheet 03 of the declaration it will be necessary to indicate data on dividends distributed in favor of the founders - individuals. 4. It is possible to do this. 5. After the deduction, you can apply at any time convenient for you.

This deduction does not have an “expiration date”.

November 29, 2021, 12:52 0 0 fee received 10% 7.3 Rating Pravoved.ru 1998 responses 681 reviews Chat Free assessment of your situation Lawyer, Saratov Free assessment of your situation

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Good afternoon In accordance with the Tax Code of the Russian Federation, both spouses have the right to use a tax deduction - each in the amount of 2 million rubles.

In this regard, is it necessary for the spouses to apply for the distribution of the deduction? The deduction for a purchase in shared ownership is distributed in accordance with the amount of expenses of each spouse, confirmed by payment documents.

When purchasing a home in joint ownership, both spouses have the right to a deduction with the ability to distribute it by agreement. In your case, the apartment is registered in the name of the wife but is a common joint property, since it was acquired during marriage in proportion.

from Article 34 of the RF IC. That is, you can apply for a deduction based on your agreement. What to indicate in the IFTS program “Declaration 2017” in the field “Type of ownership of the object” (020) - individual, general joint (with a statement on the distribution of income), general joint (without a statement on the distribution of income)?

And accordingly - in 3-NDFL in clause 1.2. Sheet D (1- individual or 3- general joint)? Based on the above, you indicate the general joint with a statement on the distribution of expenses. You must draw up an agreement on the distribution of deductions. If the refund amount for the husband for 2021 - 2014 does not reach 260 thousand, is it possible to transfer the balance to 2021 and submit the corresponding application for deduction and 3-NDFL declaration for 2021 in 2019? Natalya According to the Tax Code of the Russian Federation (clause 6 p. .3.

Art. 220) the right to a property deduction arises: when purchasing under a purchase and sale agreement - in the year of registration of ownership according to an extract from the Unified State Register of Property Rights (certificate of registration of property rights); Therefore, the right to a property deduction will be acquired from 2021.

Previous years cannot be used. You can return the tax (receive a deduction) only for the calendar year in which the right to it arose and for subsequent years. The wife is not a pensioner, she did not work in 2021, there was no income, in 2021 she worked, there was income. Can a wife apply for a deduction not in 2021, but in 2019? Natalya Yes, she can. In subsequent years, this can be done.

November 29, 2021, 18:32 0 0 fee received 80% 10.0 Rating Pravoved.ru 5447 answers 2612 reviews expert Chat Free assessment of your situation Lawyer, Kurgan Free assessment of your situation

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Hello, Natalia. 1. In accordance with the Tax Code of the Russian Federation, both spouses have the right to use a tax deduction - each in the amount of 2 million rubles. Is it necessary in this regard for the spouses to apply for the distribution of the deduction? Natalya An application for the distribution of the deduction is not required to be submitted In the clarification Letters of the Ministry of Finance of the Russian Federation No. 03- 04-05/22246 dated April 20, 2015

(), dated March 29, 2021 N 03-04-05/18320 () indicated In accordance with the provisions of the Civil and Family Codes of the Russian Federation, property acquired by spouses during marriage is their joint property. In this case, it does not matter in the name of which of the spouses such property is registered, as well as which of them contributed money when acquiring it. Thus, in relation to property in common joint ownership, each spouse has the right to receive the property tax deduction provided for in subparagraph 1 of paragraph 3 of Article 220 of the Code, based on the amount of expenses of each spouse, confirmed by payment documents, or on the basis of the spouses’ application for distribution their expenses for the acquisition of real estate, but not more than 2,000,000 rubles by each spouse.

Since the apartment costs more than 4 million, there is no prenuptial agreement, each of the spouses, having purchased this apartment as their own, will be able to receive the maximum possible deduction in the amount of 2 million rubles.

Therefore, no statements are required. 2. What to indicate in the IFTS program “Declaration 2017” in the field “Type of ownership of the object” (020) - individual, general joint (with a statement on the distribution of income), general joint (without a statement on the distribution of income)?

And accordingly - in 3-NDFL in clause 1.2. Sheet D (1- individual or 3- general joint)? Natalya In paragraph 1.2 of sheet D there should be the number 3.

3. My husband’s income for 2021 includes dividends. In accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, tax deductions are not applied to income from equity participation in an organization.

How should this be reflected when filling out the 3-NDFL declaration? Don't include dividends? Or something different? Natalya Your right to a property tax deduction in connection with the acquisition arose in 2021, since the real estate was purchased during this tax period, so tax deductions cannot be applied for 2021.

In addition, as you correctly pointed out, you cannot reduce the tax base from participation in an organization by property deductions (clause 3 of Article 210 of the Tax Code of the Russian Federation). In the 2021 declaration, dividends must be included in the tax base for the entire tax period, since 1.

When determining the tax base, all income of the taxpayer received by him, both in cash and in kind, or the right to dispose of which he has acquired, is taken into account, as well as income in the form of material benefits, determined in accordance with this Code.4. If the refund amount for the husband for 2021 - 2014 does not reach 260 thousand, is it possible to transfer the balance to 2021 and submit the corresponding application for deduction and 3-NDFL declaration for 2021 in 2021? Natalya Spouse can return the tax paid starting from 2021 year, since the right to deduction arose in 2021. In this case, the remainder of the deduction is transferred to subsequent years until it is fully used, including the acquisition of other objects.

5. The wife is not a pensioner, she did not work in 2021, there was no income, in 2019 she worked, there was income. Can a wife apply for a deduction not in 2021, but in 2021? Natalya Receiving a property deduction is a right, not an obligation, of the taxpayer, and he can dispose of it at his own discretion, so the wife can apply for a tax refund starting in 2019 of the year. Learn more about obtaining a property deduction here November 29, 2021, 6:59 pm 3 0 All legal services in Moscow Best price guarantee - we negotiate with lawyers in every city on the best price.

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