You will need
- - the certificate on the property right to residential house, apartment, or part of them, as well as the land (purchase a home);
- - agreement of purchase and sale;
- - the act of transfer and acceptance of premises;
- - proof of payment (receipts, Bank statements, receipts, etc.);
- - the contract of mortgage lending and repayment schedule;
- - a written statement (form available in the tax office);
- - filled tax Declaration 3-NDFL;
- - income statement 2-pit;
- - passport of the citizen of the Russian Federation.
Instruction
1
Make sure that you are entitled to a property tax deduction. You have the right to compensate expenses for purchase of houses, apartments, shares in residential premises, land plots for individual building or plot purchased with the house. In addition, to reduce the taxable portion of the income on the amount of interest on a mortgage.
2
This benefit is not available if the citizen has already received a property deduction. To return money when buying housing only once in life. All expenses must be paid by the taxpayer, and not other persons, for example, by the employer. To receive a deduction will not be able family used for the purchase of apartments or individual houses "maternal capital" or funds received under state and municipal programmes for the improvement of living conditions of citizens. There are no tax incentives for housing, bought from relatives, creditors or debtors.
3
Unemployed Russians can get a property deduction, if he sold his old house and paid the amount received from income tax at the rate of 13%. Pensioners who have no other taxable sources of income, the balance deduction will be calculated according to their salary during the three pre-retirement years.
4
Remember: the maximum size of the deduction for the purchase of housing is 2 million rubles. This amount will be returned to 13%, i.e. 260 thousand rubles. If your property is worth, for example, 3 million rubles, the deduction you will receive only 2 million But when you buy cheaper housing tax credit will be calculated from its actual value. For example, a Studio apartment cost 750 thousand rubles. For her you are supposed to 13%, i.e., 97500 rubles.
5
Additional opportunities exist at the newcomers, who used a mortgage loan. They can apply a property deduction on the monthly payments on the loan (interest). Buying an apartment in a new building without interior decoration, you can also reimburse for the purchase of building materials for finishing works.
6
Select the method of receiving a property deduction. You have two options: tax office (the amount will be transferred into your Bank account) or through an employer (from your salary a certain time will not be deducted 13%).
7
Prepare documents for submission to the tax office. To apply for a property deduction you need at the beginning of the year following the year of purchase. For example, you purchased an apartment in July of 2011, so contact the tax authorities should in January-February 2012. You must submit originals and copies of legal documents.
8
Tax inspection officers will review your application and determine the maximum size of a property deduction. When receiving the deduction for the employer, don't forget to get in on the notice of the right to tax relief. This document you must submit to the accounting Department of their organization.
Note
The property must be purchased on the territory of the Russian Federation at the expense of the citizen, or the use of a mortgage loan received in the Russian Bank.