How to exercise the right to tax property deduction. The basic rules of drawing up of the Declaration 3-NDFD

Each of us sooner or later acquiring their own housing or land for individual construction. In such circumstances, the state provides us the opportunity to exercise your right to a refund of income tax withheld by your employer in accordance with the tax legislation. To do this, compile and submit to the territorial tax authorities, the Declaration under the form 3-NDFL, which is the basis for refund of withheld sums of money.

How to exercise the right to tax property deduction. The basic rules of drawing up of the Declaration 3-NDFD
How to calculate property tax deductions
Why do we need and where to get help 3 pit
How to fill out a Declaration of 3 personal income tax and to property tax deduction

Who is eligible to receive a property tax deduction?

The right to receive property deduction has every working citizen, acquired on the territory of the Russian Federation any residential premises or a land plot intended for individual housing construction. In the case that such objects are made of a minor citizen, the right of deduction can take advantage of his legal representative.

What amount will be refunded with the purchase?

Tax legislation provides the opportunity to receive a tax deduction with an amount not exceeding two million rubles. That is, when the dwelling was purchased for 2 500 000 rubles, the buyer can return 13% from 2 000 000 rubles. If the purchase amount is less than 2 000 000, 13% will be calculated from the total value of real property.

What are the documents required to complete your tax return

The right to a property deduction you must confirm the following documents:

A contract for the purchase of immovable property or participation in the share construction, and also the transfer certificate.
Receipts or copies of payment documents confirming the artwork payment in full of the contract of purchase and sale.
The certificate of ownership to immovable property.
Declaration 2-NDFL from work.

Also to the Declaration mandatory attached photocopy of the passport and the certificate on statement on the account as the tax bearer (INN). In the case where a dwelling is acquired for credit funds, citizens receive a deduction not only on the principal amount of the purchase, but interest paid based on the certificate from the Bank.

The basic rules of drawing up the Declaration

1. The Declaration is sent to the territorial division of FNS at the place of permanent residence of citizen. Therefore, it is necessary to properly select a code inspection, which will be sent documents. To see the code of your inspection on the site www.nalog.ru in the section "Addresses and details of your inspection."

2. The Declaration is submitted to the next after purchase of housing. That is, if the apartment or the apartment building was purchased in 2015, to take advantage of the deduction will be for 2016. But don't worry, if you miss this deadline, the right of deduction is not lost, they can be used in any subsequent year until it is completely selected amount of the tax deduction.

3. Fill out the form Declaration you can use the service "Declaration" on the website www.nalog.ru. To do this, go to the section "Software and install the version corresponding to the year of receiving a deduction. Mandatory Declaration is recorded passport details, income received, information about the purchased property, as well as received during the year standard or social tax deductions.

Submitted to tax inspection the Declaration is considered to calendar month and, if approved, the funds will be transferred to the account of the applicant. It should be noted that returns exactly the same amount of money that was withheld by the tax agent during the year. Therefore, the Declaration 3-NDFL will have to submit every year until the balance of the property deduction is not equal to zero.

Is the advice useful?