- the latest version of "Declaration";
- - proof of income and payment of personal income tax with them last year;
- confirmation treatment costs.
Advice 2 : How to fill out a Declaration of 3 personal income tax and to property tax deduction
- To receive a property deduction at the end of the year, must be submitted to the tax Inspectorate by place of residence:
- Filled the tax Declaration under the form 3 personal income tax.
- The application for refund of personal income tax in connection with the acquisition costs of property, with indication of requisites for transfer of the sums of return.
- A certificate from the accounting Department at the place of work of the amounts accrued and withheld taxes for the year on form 2-NDFL.
- Copies of the documents confirming the right to housing (certificate of state registration of rights, the agreement on the purchase of housing, the instrument of transfer of the apartment, credit agreement or loan agreement, mortgage agreement, etc.).
- Copies of payment documents confirming expenses on the acquisition of property (receipts to credit orders, Bank extracts about transfer of money resources from the account of the buyer to the seller, commodity and cashier's checks and other documents).
- Documents attesting to the payment of percent on the target credit agreement or the loan agreement, the mortgage agreement (extracts from personal accounts, certificates of the Bank about the paid percent on the loan).
- A copy of the marriage certificate (if housing is purchased in joint ownership).
- A statement on the distribution of property tax deduction (if housing is purchased in joint ownership).
The filling of the form of ownership and share of the marital property.
Look at the certificate of ownership:
- property equity (the share is clearly identified); - the property deduction is provided to the fraction change its size;
- joint property. No matter who is recorded in the certificate as the owner if the apartment was acquired during the marriage, joint property is recognized in accordance with the Family code of the Russian Federation (article 33, 34 SK the Russian Federation). As a General rule, the deduction shall be divided in equal shares (50%), but spouses have the right to redistribute it in any proportion, giving the tax office a Statement about the distribution of the shares (in any form).
The size of a property deduction.
For housing acquired before 1 January 2014, there is a limit of total deduction on the property in the amount of 2 000 000 rubles. This means that if you spent more than this amount, it will still get the deduction in the amount of 260 000 rubles (13% of 2 000 000 RUB.) and that this amount will be divided between the spouses in the case, if the housing is acquired during the marriage.
For housing, acquired after 1 January 2014, limiting the total deduction of 2 000 000 RUB applies to every citizen. That is, the husband may get a deduction with 2 000 000 (260 000 RUB.), and the wife may get a deduction with 2 000 000 (260 000 RUB.).
In addition to the deduction on the property, the citizen is based on the deduction on interest payment of loan taken for the acquisition (construction) of housing. The deduction for loan interest is distributed in the same proportions as the deduction. That is, if the spouses filed an application to the allocation of the deduction to 75% husband and 25% to the wife, the deduction for interest will also be provided in the amount of 75% husband and 25% to the wife.
For loans received prior to 2014, the amount of interest paid, which the government returns 13 percent income tax is not limited to, for loans received after 1 January 2014, the maximum amount of such costs 3 000 000 (i.e. you can return a maximum of 390 000 rubles.)
After 30 days of receiving the tax notice of the right to property as a deduction and give it to the employer. On the basis of this document, the employer will not withhold income tax, that is, the salary will not be taxed 13%.
2. The deduction does not apply in the following cases: if the payment of housing produced at the expense of employers or other persons, of maternity (family) capital, and also at the expense of budget funds, and if the transaction of sale is concluded between interdependent persons (spouse, parents (including adoptive parents), children (including adopted), full and half brothers and sisters, guardian (Trustee) and ward.
Note 14.02.2015 in force the Order of the FTS of Russia, which approved a new tax return form 3-pit. Return for the 2014 tax take a new form to fill already appeared on the website of the tax.
Advice 3 : Declaration on personal income tax property deduction
Ways of filling of the Declaration 3-NDFL
Fill the pit Declaration on a property deduction you have the following options:
- in electronic form using special software "Declaration 3-pit" which can be downloaded from the website of the FTS;
- in paper form, using the form of the established sample, which can be taken in a tax office or downloaded online;
- to turn to specialized firms that provide services of this kind, for a certain amount of fill in the Declaration.
The procedure for filling in the electronic Declaration form 3-NDFL
To fill the pit Declaration on a property deduction in electronic form, you must perform several steps:
- to visit the site www.gnivc.ru FTS and download the free software package "3-NDFL" with detailed instructions, taking into account the time period that is covered in the Declaration;
- install the program by following the prompts;
- running the software complex "3-NDFL" in the menu that opens, choose the tab "terms" and among the proposed identification options to choose;
- go to the tab "details of the declarant" and fill in the appropriate fields;
- go to the tab "Income earned in the Russian Federation and to submit accurate data by specifying the sources of payments and amounts of income;
- in the tab "Deductions" to enter information about the property and indicate the estimated amount of the deduction;
- check the data that is shown in the Declaration of conformity and print the document.
The order of filling of Declaration form 3-NDFL paper letterhead
In order to fill the income tax Declaration on a property deduction in paper form, you need to decide on sheets that relate specifically to the property tax deduction. Compulsory subject the title and section number 6. Another unique aspect of the drafting of the Declaration is to begin to fill her at the end, with the exception of the title page.
The recommended order and sequence that you must follow to complete the income tax Declaration on a property deduction:
1. The title page, which shall include the following data: tax authority code, country code, category of taxpayers, personal data, passport number and the code was, the status of the taxpayer and the address of his place of residence, contact details, number of pages of the document.
2. List jf1 contains the section "Revenue by month" that you want to make the total figure of all revenues by month and section Calculation of standard tax deductions", which includes information on when and to what extent was the standard deductions.
3. Sheet And displays information about the sources of income in the Russian Federation stating the name of the company which accrued the income, remuneration, and amounts of withheld tax.
4. Section 6 should contain information about the code of the budgetary classifier that lists tax and territory code according to OKATO, where he was paid.
5. Section 1 is a summary of all declarations and includes data on the number of all completed worksheets.
After I filled in the personal income tax Declaration on a property deduction you must attach the relevant documents, which confirm expenses incurred and to send all the documents to the tax office for refund of personal income tax.