In order to issue a property deduction when buying an apartment/house/plot through the tax office, you will need the following documents and information:
A copy of the passport is not included in the mandatory documents by law, but many tax inspectorates require it to be attached.
Certificate of income in the form of 2-NDFL. You can get this certificate from your employer. The original 2-NDFL certificate is submitted to the IFTS.
Note: if you worked in several places during the year, you will need certificates from all employers.
If you purchased an apartment under a sale and purchase agreement, then the acceptance certificate is not a mandatory document (accordingly, it may not be submitted to the tax authority).
Some tax inspectorates may also request copies of payment documents confirming the fact of payment of the loan (receipts, checks, payment orders, statements, etc.).
In case of purchase property of the spouses in joint ownership
If you receive a tax deduction for a child additionally provided:
When self construction:
Expendable documents (checks, receipts) for building materials. Certified copies of expenditure documents are submitted to the IFTS;
In case of receiving a tax deduction for finishing/renovation:
Contract for repair/finishing and expenditure documents related to the contract (cheques, receipts and receipts). Certified copies of documents are submitted to the IFTS.
You will also need:
Instructions from verni-nalog.ru
Documents for a tax deduction for treatment allow you to return part of the funds spent on the purchase of medicines, payment for the services of a medical organization or contributions to voluntary health insurance. We will tell about the composition of such documents and the features of their execution when receiving a deduction from the tax office in our article.
Declaration 3-NDFL, application for deduction, certificate of income 2-NDFL, passport - with such a set of documents, you will need to start processing the deduction for any person who decides to exercise their right to a refund of personal income tax from the amounts spent on treatment.
IMPORTANT! The possibility of a tax deduction from the costs of treatment is provided for in sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.
To ensure that the collection of documents for the tax deduction for treatment does not turn into a waste of time, you first need to check whether all the legally established conditions and restrictions associated with the use of the social deduction are met, specifying the following points:
IMPORTANT! Close relatives are considered to be parents, spouses and children under the age of 18 (including adopted children and wards). see also “You can get a social deduction if the customer of the treatment is a spouse” .
IMPORTANT! If the treatment is paid for by the enterprise, the tax authorities will refuse to deduct.
IMPORTANT! Pensioners or individual entrepreneurs on the simplified tax system and UTII will be able to claim a deduction only if they have income taxed at a rate of 13%.
IMPORTANT! The absence of 2-NDFL certificates deprives the applicant of the right to a social deduction.
At the same time, it is necessary to transfer to the tax authorities the originals of the 3-NDFL declaration, the 2-NDFL application and certificates, as well as copies of the first pages and the page with the registration of the passport.
If the above conditions are met, you can safely proceed to the collection of the following documents for the deduction of personal income tax for treatment (this will be discussed below).
You can familiarize yourself with the procedure for filling out the 3-NDFL declaration in the article. "Sample of filling out a tax return 3-NDFL" .
In some cases, there is a need for expensive treatment, and here you need to have a good idea of what documents are needed for 3-personal income tax. The fact is that a tax deduction is also allowed in such circumstances, and in an almost unlimited amount, but subject to certain conditions:
When receiving help, pay attention to the service code. For expensive treatment, the corresponding field should contain the number 2. If a unit appears there, the deduction will be limited to the usual limits of 120,000 rubles.
When submitting documents to the tax office for the return of personal income tax for treatment, special attention should be paid to a certificate issued by a medical institution.
This paper will be needed if medical expenses have been paid.
IMPORTANT! The form of a certificate of payment for medical services was approved by order of the Ministry of Health and the Ministry of Taxes of Russia of July 25, 2001 No. 289 / BG-3-04 / 256.
At the same time, other documents confirming the fact of payment (receipts, checks, payments, etc.) are not needed, since this certificate is issued only if the services have already been paid for. This position is shared by both officials of the Ministry of Finance and tax authorities (letters of the Ministry of Finance of Russia dated March 29, 2018 No. 03-04-05 / 20083, dated April 17, 2012 No. 3-3/ [email protected]).
see material“Help or checks for treatment? The Ministry of Finance says - help " .
In addition, a certificate in this form will be needed only if the paid services are included in a special list of medical services approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201.
Such a certificate can also be obtained after undergoing spa treatment. At the same time, it will not indicate the cost of the voucher, but only the price of treatment (minus the cost of food, accommodation, etc.) and the amount of additionally paid medical services.
If you have the above certificate and the type of service provided is on the list, you will need 2 more documents from the medical institution that provided the service to receive the deduction: an agreement and a license. If the medical institution does not have a license to carry out medical activities or the treatment was performed not by a Russian, but by a foreign clinic, the deduction will be denied.
Tax authorities must submit a certified copy of the contract with the medical institution. You should pay special attention to the conditions of this document if expensive treatment was carried out, and you purchased materials or medical equipment that are not available in this clinic at your own expense. This will allow you to receive a full refund.
The license is presented as a certified copy. Separately, it is not necessary to attach a license if its details are specified in the contract.
This small piece of paper will be required by the deductible claimant if the money was spent on medicines that were prescribed by a doctor. The prescription is issued by the attending physician at the same time as a similar form for the pharmacy. If there is no form 107/1-y, it can be obtained later at the medical institution based on the records in the medical record.
The prescription must be stamped: "For the tax authorities of the Russian Federation, TIN of the taxpayer."
It will be possible to claim a deduction for the amount of paid medicines only if the purchased medicines are included in the list approved by Resolution No. 201.
Tax authorities must submit the original prescription and certified copies of payment documents. In this case, they are required.
A deduction can also be obtained in the case when medical manipulations were not carried out, medicines were not purchased, and the money was spent on paying for a voluntary medical insurance policy. In this case, the applicant for the deduction will need a certified copy of the insurance policy or contract with the insurance company.
The deduction will be possible only if the insurance contract provides for payment for treatment services, and the insurance organization has a license to carry out this type of activity.
A certified copy of the license is submitted to the inspection. Or a link to its details should be given in the contract.
The above documents must be accompanied by certified copies of payment documents proving that the funds were spent to pay insurance premiums.
Read more about when you don't have to pay insurance premiums. "Amounts not subject to insurance premiums" .
A birth certificate in a package of documents for deduction will need to be submitted in 2 cases:
If the deduction is made for the expenses for the treatment of the applicant's spouse, you will have to provide a marriage certificate.
All these certificates are needed to confirm the degree of relationship between the person who spent the money and the recipient of the medical service. They are transferred to the tax authorities in the form of certified copies.
IMPORTANT! You can certify copies of documents for issuing a tax deduction in 2 ways: notarized or independently by the applicant of the deduction (on each page of all documents you must write: “The copy is correct”, sign, decipher the signature and put the date).
For income that is not included in the calculation of personal income tax, read the article"Income not subject to personal income tax (2017-2018)" .
Having collected all the necessary documents, you can begin to draw up a 3-NDFL declaration. For this type of deduction, 5 sheets of this report are filled out: the title, 1st and 2nd sections, as well as sheets A and E1. The sources of data for the declaration are, in the usual cases, a 2-personal income tax certificate from the enterprise and a document from a medical institution certifying the costs of treatment.
You can download an example of filling out a 3-NDFL declaration on our website.
Documents for income tax refunds for treatment are not easy to collect. You need to write an application, get 2-NDFL certificates, make a copy of your passport, take a certificate of payment for medical services or a prescription form (in the case of buying medicines), attach copies of the contract, license for medical activities and payment documents, and fill out a 3-NDFL declaration .
The specified list will have to be supplemented with documents confirming the degree of kinship (birth or marriage certificates), if the applicant for the deduction paid for the treatment of his close relatives.
The deduction can also be claimed for the cost of paying voluntary insurance premiums. In this case, you will additionally need a certified copy of the contract with the insurance company or an insurance policy, as well as a copy of the license to carry out insurance activities and payment documents.
Main documents:
1. Tax return in the form of 3-NDFL. The original declaration is submitted.
2. Passport or a document replacing it. Certified copies of the first
passport pages (basic information + registration pages).
3. Certificate of income in the form of 2-NDFL. Get it at work. The original certificate 2-NDFL is submitted.
Note
If you worked in several places during the year, you will need certificates from all employers.
4. , for which the tax will transfer money to you.
The original application is submitted.
5. A copy of the child's birth certificate - if the deduction for children
6. A copy of the marriage certificate - if the deduction is for the spouse
7. A copy of your birth certificate - if the deduction is for parents
Documents required when making a deduction for medical services:
1. Certificate of payment for medical services in the form approved by
Order of the Ministry of Health of Russia N 289, Ministry of Taxes of Russia N BG-3-04 / 256 of 07/25/2001.
You can get this certificate from the medical organization that provided you with the service.
The original certificate is submitted.
Note
a) The certificate indicates the cost of medical services paid by you
(regular services correspond to code 1, expensive code 2).
Depending on the code entered in the certificate, the amount of the tax deduction will depend.
Determining the code of the medical services provided is within the competence of the medical institution,
issued the certificate (letter of the Federal Tax Service of Russia dated June 13, 2006 N 04-2-03 / [email protected])
b) when undergoing treatment in a sanatorium-resort institution, you will receive a certificate
which will indicate the cost of treatment.
Certified copies are submitted.
3. Contract with a medical institution for the provision of medical services.
A certified copy of the contract is submitted.
4. License of a medical institution to carry out medical activities.
A certified copy of the license is submitted. (According to clause 2.4 clause 2 of the Letter of the Federal Tax Service dated August 31, 2006 N SAE-6-04 / [email protected] if the details of the license are reflected in the contract for the provision of medical services, then a copy of the license may not be presented)
Documents required when making a deduction for the purchase of medicines:
1. Prescription in the form N 107-1 / y. The prescription must be written in two copies,
certified by the signature and personal seal of the doctor, as well as the seal of the healthcare institution.
You will buy medicines one copy at a pharmacy,
and on the second in which the stamp "For the tax authorities of the Russian Federation"
indicating your TIN, use when submitting a declaration to the tax office.
The original prescription is served.
2. Payment orders or cash receipts with cash receipts.
Certified copies are submitted.
Documents required when making a deduction for voluntary health insurance:
1. Contract with an insurance company or policy. A certified copy is submitted.
2. Payment orders, receipts or cash receipts with cash receipts.
Certified copies are submitted.
3. License of an insurance organization to carry out insurance activities.
A certified copy is submitted.
Ways to certify documents
- notarially. Allows you to avoid doubts about the authenticity of documents during inspection by the inspection and, accordingly, it will not be necessary to additionally provide originals if necessary
- self-certification. To do this, it is necessary to certify each page of the copy as follows: “Copy is correct” Your signature / Signature transcript / Date
The 3-NDFL tax return is a document using which citizens (individuals) report to the state on income tax (NDFL).
At the end of the calendar year, the 3-NDFL declaration must be filled out and submitted to the tax authority by the following groups of persons:
Example: In 2016 Pushkin A.S. sold the apartment, which he owned for less than 3 years. At the end of 2016 (before April 30, 2017), Alexander Sergeevich submitted to the tax authority a declaration in the form of 3-NDFL, in which the tax payable as a result of the sale was calculated.
I can also fill out and submit the 3-NDFL declaration citizens who want to receive a tax deduction(to return a part of the paid tax). For example:
Citizens who declare their income (for example, from the sale of property) must submit a 3-NDFL declaration no later than April 30 of the year following the one in which the income was received.
Example: Tyutchev F.I. in 2016, he sold an apartment that he had owned for less than 3 years. Accordingly, until April 30, 2017 Tyutchev F.I. you need to submit a 3-NDFL declaration (which reflects the sale of an apartment) to the tax authority.
The April 30 deadline does not apply to citizens who submit a declaration in order to receive a tax deduction. They have the right to file a declaration at any time after the end of the calendar year. The only limitation is that income tax can only be refunded for three years.
Example: Zoshchenko M.M. received a paid education in 2014 and worked in parallel (paid income tax). Zoshchenko M.M. has the right to file documents for a tax deduction (tax refund) for 2014 at any time before the end of 2017.
Note: There is a very common misconception that the tax return must also be filed by April 30th. Once again, we note that this is an erroneous misconception, since the deadline of April 30 applies only to cases when income is declared.
Declaration 3-NDFL is always submitted to the tax authority at the place of registration (registration).
Example: Citizen Ivanov I.I. registered (registered) in Ivanovo, but has a temporary registration in Moscow. In this case, Ivanov I.I. must submit a declaration to the Ivanovo tax office.
You can submit a declaration to the tax authority in the following ways: in person, by mail (by a valuable letter with a list of attachments), via the Internet. You can read a detailed description of each filing method with all the subtleties in our article Submitting a 3-personal income tax return to the tax authority
You can fill out the 3-NDFL declaration in the following ways:
If the 3-NDFL declaration is not submitted on time, the tax inspectorate may impose a fine under Article 119 of the Tax Code of the Russian Federation. The amount of the penalty will be 5% of the unpaid tax amount (which must be paid according to the declaration) for each full or partial month from the date of delay (April 30). In this case, the minimum amount of the fine is 1,000 rubles, and the maximum is 30% of the tax amount.
Example: In 2015, Sidorov Semyon Semenovich sold the apartment and had to pay 70,000 rubles. tax on income from this sale. Sidorov S.S. missed the deadline for submitting the 3-NDFL declaration (April 30, 2016) and submitted it only after a letter from the tax authorities on June 10, 2016.
The amount of the fine Sidorova C.S. will be: 2 months. x (70,000 x 5%) = 7,000 rubles.
Note that the penalties apply only to cases where the submission of 3-NDFL is mandatory (for example, when receiving income from the sale of property) and does not apply to voluntary cases of filing a 3-NDFL declaration (for example, when receiving tax deductions).
Today we will be interested in documents for deduction for an apartment. In fact, it is not so difficult to guess what is required of us. However, not all citizens are aware of this list. This means that you have the right to refuse a deduction. Not the most pleasant outcome, is it? Therefore, let's thoroughly study the complete list of everything that is needed to receive funds from the state when making a purchase and sale of real estate. In our case, this is an apartment. Or house/land. Proper preparation will make the process as easy as possible for you.
Making a purchase of an apartment is not so difficult. Most of you are probably familiar with this process. If you properly prepare for it, then you will not be afraid of any problems. They simply won't come up.
The first document that is required to receive a tax deduction is yours. You can use any such document, but, as practice shows, it is best to present a passport. And a copy of it. It is attached to the rest of the list of required papers. Verification is not required.
Perhaps there will be no problems with this document. After all, the passport of a citizen of the Russian Federation should always be with you. It is this document that is always required for any tax transactions. Learn it.
What's next? Documents for a deduction for an apartment do not make any sense without drawing up an appropriate application. That is, you must submit a request in writing to the tax authorities. Without a statement, you will not be deducted.
It is compiled easily and simply - just indicate your details and data, as well as the reason for the return of funds. In our case, this is the purchase of an apartment. That's all. After that, you will have to sign the document, and then attach it to your passport and other papers.
Pay attention to one important factor - the text of the application also indicates the bank details to which you will have to receive funds. If you miss this moment, you can wait for the tax authorities to refuse to refund the money.
What else might be useful? Making a tax deduction when buying an apartment without fail includes such an item as drawing up. Without it, you can neither pay taxes nor recover part of the money spent.
The form we need is 3-personal income tax. Its registration does not cause trouble for citizens. You can use a special program that will help you draw up this declaration and fully prepare it for printing.
Only the original is submitted. Copies of 3-NDFL are not accepted by the tax authorities. If you need exactly the same document "for yourself", just print it in duplicate. And that's it. Know that with copies of the tax return, they simply will not even talk to you. Such rules are established in Russia at the moment.
We move on. Documents for a deduction for an apartment is not such a problematic issue if you prepare well for it. After all the above papers are ready, you need to somehow confirm your income. There is another reference for this. It is called 2-NDFL.
If you work "for yourself", you will have to fill it out yourself. This is done using the same applications where you prepared the 3-personal income tax return. No special problems arise in the course of work.
However, more often than not, citizens work for someone else. And this technique saves them from unnecessary paperwork. A 2-NDFL certificate must be issued to you by your employer. Ask for it in the accounting department of the company in which you work. As a rule, there are no problems here.
True, keep in mind that the documents for the deduction for an apartment, namely the 2-NDFL certificate, as well as the tax return, must be submitted in the original. That is, no copy of it will be accepted from you. So make sure that 2-personal income tax is attached only in the original.
What else? Now let's move on to more serious and important documents. The thing is that all of the above papers are the so-called standard. With any tax deduction, they are submitted to the tax authorities. But then for each case there is a list of documents.
It is impossible to get a tax deduction when buying an apartment / house / land, unless you somehow document the transaction. How exactly to do it right? You need a sales contract in your name. It is important that you are listed as the buyer. Otherwise, no deduction will be made.
A certified copy is submitted. If you want, you can give the original, and keep the second copy of the contract for yourself. But remember - without it, the deduction is impossible. This moment also does not cause any special problems for citizens. After all, a sale without a contract cannot be considered valid at all.
You need a deduction, no matter how strange it may sound, you may not immediately have it. After all, some will have to receive some time in various instances. For example, we are talking about a certificate of ownership.
You will not have it immediately after buying a property, but only after some time. Approximately one month after the transaction. So there is no need to rush to tax deduction. You will have enough time to complete it.
The certificate of ownership can be submitted as an original or a copy of the document. It's better to use the second option. After all, a duplicate certificate will also have to be obtained if you lose the original. And so you will always have this document. Certified copies must be accepted by the tax authorities.
Documents for deductions are varied. But without fail, all citizens must somehow confirm their expenses. Of course, bills and checks come to the rescue here. It is advisable to present the originals of these, and keep copies for yourself. Or certify duplicates and attach to the tax return.
Usually there are no problems with this moment either. Just make sure that your data is indicated in the payment document. Only the person listed as the payer is entitled to the deduction. And no one else. That is, it is impossible for different citizens to be indicated in the payment order and the contract, as well as in the declaration. It is illegal. In this scenario, you will not be made a tax deduction for the apartment (reimbursement). The tax will be full, and you will not be able to return the money.
In principle, these are all documents for a deduction for an apartment. True, often such real estate is purchased with a mortgage. Oddly enough, but even in this scenario, you have the right to a refund of the money spent on the purchase of housing.
It is enough to supplement the above list of documents with some papers. There are no problems with them either. In any case, this is exactly what many citizens who have already encountered a similar situation assure.
What should be required of you? First, the mortgage agreement. It is needed either in the original or in a certified copy. The second option is in great demand among citizens. An exception is if for some reason you have two original copies of the mortgage agreement.
Secondly, you will need receipts confirming the payment of interest on the mortgage. Again, it doesn't matter in what form you attach them - copies or originals. The main thing is that it is you who are indicated in the payment document, and not someone else. This is how easy and simple it is to get a tax deduction for an apartment in one case or another.
What else do you need to know so that there are no problems with the return of money when buying a property? For example, about the deadlines that you must meet with the collection of all documents. As practice shows, if you immediately start processing the deduction, you can be ready in 1.5 months for a visit to the tax authorities. The longest thing you can wait is the issuance of a certificate of ownership in your name.
The application itself with the declaration is considered for approximately 2 months. After this period, you will receive a response from the tax authorities with a refusal or approval of the deduction. And, as practice shows, in another month or two, you will receive the required funds to the account indicated in the application. Thus, on average, the process of registration and receipt will be about six months. But you can file a tax return until the end of the tax reporting period. That is until April 30 of each year. In addition, under modern laws, you are entitled to receive deductions for the last 3 years. So you can take your time.
One more thing - if you are a pensioner, then you will have to attach to all the above documents also a pension certificate (its copy), as well as certificates that can confirm your benefits, if any. It is also not problematic, especially if you know the complete list of all necessary documents for deductions.
