You will need
- - the Declaration 3-NDFL;
- - application of the deduction and transfer of tax refund;
- - copy of marriage certificate;
- - statement on the allocation of the deduction between the spouses;
- help 2-NDFL;
- - copy of passport;
- - the documents confirming the property;
- - copy of mortgage agreement with the Bank with the payment schedule;
- - the documents confirming payment of the cost of real estate and mortgage payments;
- - certificate from the Bank about the amount of interest paid and payments on the principal.
For tax deductions you will need to gather the specified documents and submit it to the IRS. Initially you should fill in the Declaration form 3-NDFL for the period for which will be issued for the deduction. The fact that he can claim the only persons who pay personal income tax of 13%. Therefore, the Declaration is mandatory.
It is necessary to make two kinds of statements in any form - application for tax deduction and refund within deduction. In the latter you need to specify details on which will be transferred the funds. Often required to make a confirmation statement of your account that is specified for the refund.
Often the mortgage is issued in the joint property of the spouses. Under this option, tax will be required to provide a copy of the marriage certificate and agreement agreement of the parties on the distribution of a property deduction.
Your employer is required to obtain income certificate in the prescribed form 2-NDFL. Help taken for all periods for which will be issued for the deduction. Typically, for a refund of the amount spent on the home purchase, a deduction is made for the prior year. The tax refund can be claimed annually.
You should also prepare copies of documents which confirm the right of ownership of housing. These include the certificate of state registration of property rights, the agreement on the purchase of real estate and the deed of assignment of the rights to it. If the mortgage was taken for housing, you must also provide a certificate of state registration of title to land.
The next group of documents directly associated with a mortgage loan. The tax will need to provide a copy of the credit agreement and attached schedule of repayment of loan and payment of interest on borrowings.
You will also need documentary evidence of expenses incurred for the purchase of housing (including down payment) and interest on the mortgage. Among these documents included receipts for PKO, Bank statements, and checks. Often, cash register receipts fade with time. In this case, confirmation of interest payments may be the extract from the personal account of the taxpayer, or a certificate from the Bank on the amount of interest paid on the mortgage.
The maximum amount of expenditures, which amounts to a tax deduction upon acquisition of the property, is 2 million rubles, and the maximum amount of the returned funds - 260 thousand rubles with regard to the tax deduction on paid interest on the mortgage, the maximum amount for the calculation is set at 3 million rubles.
Received from the tax refund can be directed to early repayment of principal on the mortgage. In this case, it is possible to reduce the amount of overpayment.