To get a deduction for mortgage interest in two ways - regaining the amount of the overpayment to the tax or deduction to the employer underpaying tax. In any case, it is necessary to provide on the documents that confirm the right to the deduction.
In the standard package of documents for obtaining tax deduction part of the tax Declaration 3-NDFL and 2-NDFL statement. Such requirements due to the fact that a right to deduct only those categories of citizens who have income taxable at 13%. Accordingly, not entitled to deductions those who have informal income, or IE regimes.
The tax will also need the loan agreement for the purchase of an apartment with a Bank or other financial institution. If the creditor in the specified period were varied, you must also provide documents that confirm the assignment of the loan portfolio.
You must obtain a Bank certificate about the paid interest for the period on which you will be issued a tax deduction. If the mortgage is a currency, you also need to put the conversion into rubles at the CBR exchange rate on the maturity date. The application for deduction shall be accompanied by documents which confirm the fact of payment of expenses. Among them may be trademarks, cashier's checks, receipts, and other documents.
When buying a home mortgage in joint ownership will also need to provide a copy of the marriage certificate. In addition, attached is a written statement of agreement the parties to the transaction about the distribution of property tax deduction between spouses. Any agreement that one of the co-borrowers second trust the right to receive 100% deduction.
In the application for the tax deduction, you need to specify the details of the account to which funds will be transferred. It is worth considering that paid the interest return for the last tax period, i.e., the interest for 2013 can be returned only in 2014. you must Also attach a copy of your passport and identification.
The difficulty in obtaining a deduction may arise among the co-borrowers. The fact that the Bank account is opened only on one of them, because the second tax may deny reimbursement. Because it is difficult to prove that the costs did it, unless he transfers money from his personal account.
Don't forget that when buying an apartment in the mortgage you can expect to receive deductions not only mortgage interest but also for the costs of housing, to buy building materials, decoration, connection to the grid.