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How to correctly fill out a 3-NDFL declaration when buying an apartment

Citizens who deduct personal income tax to the budget have the right to apply for a refund of 13% tax when buying real estate on the basis of an appeal submitted to the territorial branch of the Federal Tax Service. Knowing how to fill in the 3-NDFL tax deduction for the purchase of an apartment, the owner can independently issue a request for refund.

Registration of compensation is strictly regulated by tax laws. The rules for obtaining compensation are regulated by clause 3 of Art. 220 of the Tax Code of the Russian Federation.

The documents

The basis for the refund is the taxpayer's application. It must be accompanied by the following package of documents:

  • TIN assignment certificate;
  • 2-NDFL, which indicates the employee's labor income and taxes deducted from him;
  • deed of sale for an apartment (a share in an apartment may be the object of acquisition);
  • a receipt for the receipt of funds for the payment of the apartment;
  • title deed for property;
  • 3-NDFL declaration for the last three years;
  • certificate with details for listing the return;
  • application for the receipt of the amount from tax deductions.

Conditions for refunds

In paragraph 11 of Art. 220 contains a clause limiting the right to file a deduction. Repeated appeal less for the same object will not work, however, the taxpayer retains his right to refund the balance when buying another property in the future.

The maximum amount that can be accepted for reimbursement is 2 million rubles. Even if the cost of the purchased apartment is higher, the tax deduction will be refunded only from the maximum allowable value. Since the amount of deductions for personal income tax is equal to 13 percent of the applicant's income, the limit on refunds is set at 260 thousand rubles.

Composition of the declaration

The main document on the basis of which the tax office considers the application for a tax refund is the 3-NDFL declaration. Despite the fact that the declaration form consists of many pages, you don't need to fill them all... Since it is not required to complete the 3-NDFL declaration completely, the taxpayer can cope with this procedure on his own. To register a deduction, fill out the following sections:

  • title;
  • sections 1-2;
  • Sheets A, D1, E1.

In order to correctly fill out the 3-NDFL tax return, you should prepare papers, the information from which will be further used to prepare the document.

Filling out the title page

On the first page, enter the basic information on the appeal:

  • taxpayer number;
  • tax period (enter the value with the reporting period code "34");
  • correction number (when filing for the first time indicate "0");
  • four-digit code of the tax authority (to be specified at the place of filing the appeal);
  • designation of the taxpayer code (for ordinary citizens enter the code "760", when submitting the IP declaration, enter "730", etc.);
  • information about the identity of the applicant (name, address, passport details and contact phone number);
  • indicate the number of pages fed and the number of documents attached.

Information in Sections 1-2

In the first block of the declaration, information is entered on the amounts of tax deducted to the budget and subject to refund. In line 010 make a difference "2" denoting a return from the budget. Next, the information about the KBK and the OKTMO code is filled in. In line 050 the amount of deductions to be returned is indicated.

The second block contains the calculation of the taxable base. In cell 01, enter the size of the tax rate, that is, the value "13". Next, fill in the total amount of income (lines 010, 030 ) and deductions (p. 040 ). In paragraph 2, indicate the amount of tax withheld from wages and subject to refund (lines 080, 140 ).

Details regarding the property and information about the source of the tax are reflected on the following sheets (Sheet A, D1, E1).

Filling in the declaration sheets

On Sheet A reflect information about the employer, if the applicant is an employee or other source of payment of income. All the information necessary for Sheet A is reflected in 2-NDFL, which is issued in the accounting department at the place of work.

Sheet D1 is devoted to information about the purchased apartment: the exact address, including the postal code, the type of property, the purchase price, the size of the tax base and the balance to be carried over to the next tax period.

On Sheet E1 indicate information about the standard and social tax deduction. Information is reflected here only in the case of deductions for various social categories, costs of treatment or training of the applicant or his immediate family.

After completing and checking the declaration, the applicant must put the date and signature on each completed page, thereby confirming the accuracy of the information provided. Following the recommendations for filling out and studying the sample, the declarant will be able to correctly fill out the 3-NDFL declaration when buying an apartment.