After the digital signature key has been generated and an access password has been created, you can use all the services of your Personal Account. During initial registration, information about the deduction balance can be found using the “Feedback” menu. By clicking on the link, you can write a question to the representative of the Federal Tax Service in free form (“Please provide information on the amount of the balance of the property deduction to receive a personal income tax refund when purchasing an apartment. Please send the deduction amount to the email address”). If the initial declaration was sent by you through your Personal Account, then you can check the balance of the deduction in the electronic form of the document in the “Personal Income Tax and Insurance Contributions – Declaration 3-NDFL” tab (page “I”, line 210). Remaining deduction for a mortgage The Tax Code provides for the right of citizens to receive a deduction when applying for a mortgage loan.

How to find out the remaining tax deduction for an apartment

2,000,000 is the maximum amount of expenses for new construction or purchase of housing on the territory of the Russian Federation, from which a tax deduction will be calculated. In case of acquisition of property after January 1, 2014, the deduction limit applies to expenses incurred for the acquisition of one or several real estate properties. 3,000,000 rubles is the maximum amount of expenses for the construction and purchase of housing (land for it) when repaying interest on targeted loans (credits). The limit on the amount of interest paid on targeted loans (credits) accepted for deduction applies to loans (credits) received after January 1, 2014.

The amounts of interest paid on targeted loans (credits) received before 2014 can be included in the property deduction in full without any restrictions.

Remaining property tax deduction

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How to find out your tax deduction balance

In addition to the main amount of compensation (in general, up to 260 thousand rubles), you can return personal income tax calculated from the amount of accrued interest. However, as in the situation with deductions for housing purchased with one’s own savings, processing a mortgage return has its own nuances. They are as follows:

• if you took out a mortgage before 01/01/14, then you can return the tax on the entire amount of accrued interest (the tax deduction is equal to 100% of the interest amount);
• If the loan was received after 01/01/14, then the amount of interest deduction for you is limited to 3 million.

rub., that is, you can compensate a maximum of 390 thousand rubles.

Please note that when determining the amount of the deduction, the decisive factor is the date of registration of ownership and the fact of receipt of the apartment according to the transfer and acceptance certificate.
Other expenses, in addition to those listed, are not taken into account as part of the property deduction, for example, expenses associated with the redevelopment and reconstruction of premises, the purchase of plumbing and other equipment, registration of transactions, etc. The home purchase deduction does not apply in the following cases:

• if payment for the construction (purchase) of housing was made at the expense of employers or other persons, funds from maternal (family) capital, as well as from budget funds;
• if the purchase and sale transaction is concluded with a citizen who is interdependent in relation to the taxpayer.

Interdependent persons are recognized as: an individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward (Article 105.1 of the Tax Code of the Russian Federation).

Property deduction when purchasing property

Procedure for obtaining You must contact the tax office and submit an application to receive a deduction. It can be issued on paper or electronically in advance. The applicant must indicate his income, as well as provide information confirming the fact of purchasing real estate or obtaining a mortgage loan.

Required documents To receive the remainder of the property tax deduction, you must provide:

• certificate 2-NDFL;
• declaration 3-NDFL;
• certificate of payment of interest, as well as payment documents;
• title documents for real estate;
• deed of transfer of real estate.

Here you can find a sample 2-NDFL certificate, a sample application for a tax deduction, and a sample 3-NDFL declaration. A citizen can contact the Federal Tax Service in person or through a representative.

How to find out the balance of the property tax deduction

• evidencing the payment of interest under a target credit agreement or loan agreement, mortgage agreement (in the absence or “burnout” of information in cash receipts, such documents can serve as extracts from the taxpayer’s personal accounts, certificates from the organization that issued the loan about the interest paid for using the loan).

5 When purchasing property for common joint ownership, we prepare:

• a copy of the marriage certificate;
• a written statement (agreement) on the agreement of the parties to the transaction on the distribution of the amount of the property tax deduction between the spouses.

6* We provide the tax authority at the place of residence with a completed tax return with copies of documents confirming actual expenses and the right to receive a deduction when purchasing property.

How to calculate the remaining property tax deduction

Attention

At the end of 2008, the taxpayer retired and had no income taxed at the rate of 13 percent. In accordance with subparagraph 2 of paragraph 1 of Article 220 of the Code of the Russian Federation (hereinafter referred to as the Code), when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles. Obtaining the balance of the property deduction in subsequent years In practice, it often happens that it is not possible to obtain a deduction for the purchase or construction of housing for actual expenses incurred during one period due to the limitation of the amount of income received by the taxpayer, therefore, according to the Tax Code of the Russian Federation, the balance of the deduction is transferred to subsequent years.

Let me remind you that in order to receive a property deduction for the tax inspectorate, you need to prepare documents according to the list specified in paragraph 2 of Article 220 of the Tax Code of the Russian Federation.

How to get the rest of the property tax deduction

If, according to an extract from Rosreestr, you received ownership of the apartment before 01/01/14, then the amount of deduction for you is unlimited. Read also the article: → “Tax deduction when purchasing an apartment in a new building in 2018” The balance of the deduction for mortgage loans is determined in accordance with the general procedure. The amount of deduction received from previous transactions is subtracted from the total limit (2 million rubles).

When calculating, all deductions received are summed up, including those received when purchasing a home with your own funds. The indicator of the remaining deduction from the cost of housing purchased on credit can be viewed in line 2.10 of sheet “I”. As for the balance of the deduction for accrued interest, they are displayed in the declaration only if a home was purchased after 01/01/14.

Such strange concepts as “deduction for previous years of declaration” and “the amount transferred from the previous year” raise many questions when filling out a 3-NDFL tax return for the return of a property tax deduction.

To understand this once and for all, let's answer the questions:

• what is a deduction for previous years of declaration
• where does the amount transferred from the previous year come from?
• how is it all calculated
• how to fill out 3-NDFL (what and where to write in the declaration, let’s look at a detailed example)

Ready? Forward!!

Let's start with the fact that the phrase “Deduction for previous years of declaration” refers to the topic property deduction. This means that you can return income tax (or personal income tax) when purchasing any home:

• Houses,
• apartments,
• rooms,
• land plot.

And again questions arise:

• what is income tax
• how can I get it back

Income tax- This is part of the funds that individuals pay to the state from their income. It would be correct to call it Personal Income Tax or Personal Income Tax.

The rate of this tax for Russian citizens is 13%.

As a rule, personal income tax is withheld by tax agents, who are employers.

For example, if you receive a salary of 10,000 rubles, the employer will most likely withhold a tax of 13% (1,300 rubles) from you, and you will receive 8,700 rubles in your hands.

This income tax, which was withheld from you, can I return.

Today there are 5 tax deductions:

• standard,
• social,
• property,
• professional
• and securities deductions.

In order to take advantage of the property deduction and return the withheld income tax, you must fill out a declaration 3-NDFL.

The first question has been dealt with. Let's move on to the second.

For greater clarity, I suggest watching a video tutorial on this topic or continuing reading the article.

Where does the deduction for previous years of declaration come from?

As of today, the amount of property deduction is RUB 2,000,000. and 13% of this amount can be returned. And this is 260,000 rubles.

Now let's compare it with the average salary. Let's say it is 25,000 rubles. per month or 300,000 rubles. in year.

Withheld personal income tax for the year is 300,000 rubles. * 13% = 39,000 rub.

Let's compare the tax benefit (2,000,000 rubles) and our annual income (300,000).

The benefit is more than 6 times our real income for the year. How to be?

Over the past year, we can only receive a refund from the real amount of 300,000 rubles, i.e. 39,000 rub.

What benefit will we have left? 2,000,000 – 300,000 = 1,700,000 rubles.

When will we be able to use it again? Only next year, when we have new income and, accordingly, withheld personal income tax!

ATTENTION!

300,000 rub. - That's what it is deduction for previous years of declaration

RUB 1,700,000 - This amount carried over to the next year.

How to calculate the amount of deduction for previous years of declaration

Let’s answer another popular question: “Where does the amount transferred from last year come from?”

We have already looked at a simple example above. Let's complicate the problem and do the calculation.

We bought an apartment worth 3,000,000 rubles. We can take advantage of a property deduction of RUB 2,000,000.

In the first year (the year we bought the apartment), our salary was 300,000 rubles.

The next year we earned 400,000 rubles.

And a year later our income became 500,000 rubles.

Attention! We are submitting the declaration for this 3rd year!

Solving a math problem for 1st grade:

Let's add up our income for previous years:

300,000 + 400,000 = 700,000 rub.

deduction for previous years of declaration

I repeat once again that 500,000 rubles. we earned for the year for which we are now filing a 3-NDFL declaration, i.e. This is the current amount of income, not the previous period.

Well, another small problem, now for subtraction:

2,000,000 – 300,000 – 400,000 – 500,000 = 800,000 rub.

This amount will be the balance carried over to the next year.

Here we take into account the income for the current year, because it will be used in the current declaration when calculating the refund amount. Therefore, next year we will reduce the deduction by the amount received.

I REPEAT!

Deduction for previous years of declaration is 700,000 rubles.

The amount carried over to the next year is RUB 800,000.

Example of filling out the 3-NDFL declaration

Now let's look at a live example of exactly which lines should be filled out in the 3-NDFL declaration. The conditions of the task remain the same. Income for previous years was 300, 400,500 thousand rubles, respectively.

So, 1st year . We bought an apartment last year, and this is the first time we have received a deduction for this period.

The amount of expenses actually incurred for the purchase of housing is the amount of the tax deduction equal to the cost of the apartment, or 2 million rubles if the cost exceeds this amount.

The size of the tax base is our income for the year: 300,000 rubles.

The balance of the property tax deduction carried over to the next year: 2,000,000 – 300,000 = 1.7 million.

Fill in the details for 2nd year .

The amount of expenses actually incurred on the purchase of housing - we repeat our deduction from last year’s declaration.

The amount of property deduction accepted for accounting for the previous tax period. This is our deduction for previous years of declaration. Since last year the income was 300,000 rubles, we write this figure here too.

The balance of the property tax deduction transferred from the previous year: 1.7 million rubles.

The size of the tax base is our income for the year: 400,000 rubles.

From the tax deduction amount of 2 million, we subtract our income for previous years (we had 300 thousand) and for the current one (this is 400 thousand). Total: 2,000,000 – 300,000 – 400,000 = 1,300,000

Well 3rd year .

The amount of expenses actually incurred for the purchase of housing - we repeat our deduction from last year’s declaration

The amount of property deduction accepted for accounting for the previous tax period. This is our deduction for previous years of declaration. Last year the income was 400,000 rubles, and the year before 300,000. We sum up these figures and write here 700,000 rubles.

The balance of the property tax deduction transferred from the previous year: 1.3 million rubles.

The size of the tax base is our income for the year: 500,000 rubles.

Balance of property tax deduction carried over to next year: Remember our deduction?

From the tax deduction amount of 2 million, we subtract our income for previous years (we had 700 thousand) and for the current one (this is 500 thousand). Total: 2,000,000 – 300,000 – 400,000 – 500,000 = 800,000.

In all subsequent years, the 3-NDFL declaration is filled out according to the same scheme. And so we continue from year to year until we fully return the tax deduction due to us.

If you want to receive an individual calculation in your case, you can use the services of our specialist. Skype consultation or filling out 3-NDFL right now!

Now independently calculate your deduction for previous years of the declaration and the balance of the property deduction that carries over to the next year.

Show off your results in the comments below this video.

Registration of a refund at the tax office:

• Filling out 3 personal income tax.
• Registration of personal income tax certificate 2 at the place of work.
• Collection of necessary documents (certificate of state registration of rights to real estate, extract of their Unified State Register, purchase and sale agreement).

After submitting all the papers, the government agency makes a decision: whether the taxpayer has the right to a refund of overpaid tax or not. Whatever the decision, the citizen receives written notification by registered mail. The desk audit lasts 3 months from the date of receipt of the application from the individual. Registration of a property deduction through an employer In principle, the procedure for returning a tax benefit through an employer at the initial stage is not much different from the first option.

How to find out the remaining tax deduction for an apartment

How to monitor the progress of a desk audit By registering in your personal account on the State Tax Service website, you can see whether the application for a deduction has been approved, whether the citizen has used a tax deduction before, check at what stage the verification of the tax deduction for the purchase of an apartment is, and so on. To use the online service, you need to log into your personal account and select the “Individual Income Tax” tab. Next, you need to select “3 personal income tax”. The window that opens will reflect the moment the application for property return was received and the status of its verification.

Tracking the processing of the declaration in your personal account is a very convenient procedure that does not require a personal visit to the inspection. When the verification status “Completed” appears, you can count one month from the date of filing the tax refund application to transfer funds to your personal account.

How can you find out if there was a tax deduction?

After the digital signature key has been generated and an access password has been created, you can use all the services of your Personal Account. During initial registration, information about the deduction balance can be found using the “Feedback” menu. By clicking on the link, you can write a question to a representative of the Federal Tax Service in free form (“Please provide information on the amount of the balance of the property deduction to receive a personal income tax refund when purchasing an apartment.
Please send the amount of the deduction to the email address "). If the initial declaration was sent by you through your Personal Account, then you can check the balance of the deduction in the electronic form of the document in the tab “Personal Tax and Insurance Contributions - Declaration 3-NDFL” (page “I” , line 210). Remaining deduction for a mortgage The Tax Code provides for the right of citizens to receive a deduction when applying for a mortgage loan.

Find out the tax deduction status

Anna V / March 9, 2014 My husband and I purchased an apartment in joint ownership. The deduction was split in half. he received his share of the deduction of 130,000, and I received only part. In 2010, I went on maternity leave and did not submit documents for a refund until 2012.
In 2012, I moved to another city, now I would like to apply for the remaining deduction, but I cannot find out what the balance is. What do I need to do? Since August 2013, the Moscow tax region has not been able to tell me anything intelligible. Some say: you need to know the balance, others: fill out the declaration like this, and we’ll figure it out later.

What is the amount of deductions in 2015?

After receiving a notice of the right to a property deduction, the citizen takes it to the employer and does not pay income tax from his income until the end of the year. Types of property for which a tax deduction can be returned The legislation defines a list of real estate, upon purchase of which a taxpayer can obtain approval for the return of a property benefit:

• Apartments, houses, rooms that were purchased with the taxpayer’s own funds. In case of a shared purchase, an individual can return the overpaid tax only on his part of the property.
• Land plots for development, which have been assigned the status of individual housing construction.
• Plots on which any residential building is already located.

How to find out when the tax deduction for an apartment will be transferred?

Attention

That is, if under an agreement with an educational institution a tax deduction in the amount of 100,000 rubles was received, then for treatment you can receive only 20,000 rubles and no more than for whatever amount of expenses the benefit is issued. If the refund was not used in full, the social type of deduction cannot be transferred to the next period. For example, if a taxpayer has exceeded the limit of 120,000 rubles, it is impossible to transfer this overexpenditure to the next year, which is established by Article 219 of the Tax Code and letter of the Federal Tax Service No. ED-4–3/13603.

Property deduction An individual who has performed one of the following operations is entitled to this type of return:

• purchase of residential property;
• sale;
• redemption of an individual’s own property by government agencies or a municipality;
• construction of real estate and its renovation under certain conditions.

Already in 2014, such a deduction became reusable.

How to find out when the tax deduction for an apartment will be transferred

• 20% - creation of literary works for cinema, theater, circus, as well as organization of scientific developments and research;
• 25% - creation of musical compositions, in particular, those prepared for release;
• 30% - this percentage of expenses is taken to the amount of income from the creation of works of art, design and architecture, audiovisual works, invention of industrial designs (the first 24 months of operation);
• 40% - creation of sculptures, paintings, examples of design and folk art, graphic works, and so on.

All deductions must be filed with the Federal Tax Service or at the enterprise.

How to find out the amount of a deduction already received? How to find out the amount of a deduction already received?

Citizens who have submitted an income declaration to the tax office in Form 3-NDFL in order to receive a social or property tax deduction can use the Internet service of the Federal Tax Service of Russia “Taxpayer Personal Account for Individuals” to clarify the status of the tax document verification. We remind you that the maximum period for checking a tax return is 3 months from the date of its submission to the tax authority. After completing the check, a message about the results will appear in the “3-NDFL” section of the electronic resource: “A decision has been made to provide a tax deduction” indicating the confirmed amount of the deduction or “A decision has been made to refuse to provide a tax deduction.”

The funds are returned to the taxpayer to the personal account specified in the application, which can be submitted along with the tax return.

Rules for calculating deductions for previous years

Info

The answer to this question is this: each type of deduction has its own maximum limit, equal to quite impressive amounts, which significantly exceed the annual amount paid by the taxpayer as personal income tax. It should be noted that if an individual pays in personal income tax in a year an amount greater than the amount by which his tax base will decrease as a result of filing a deduction of one kind or another, then the tax discount will be provided to him immediately in full. Remaining deduction from the previous year When it comes to reducing the tax base in connection with the purchase of property, first of all, it is worth understanding that the size of the tax discount in this case will be significant.

Also, the person who entered into the loan agreement has the right to receive a 100% deduction for the amount of accrued interest. That is, in addition to a refund on the cost of housing, you can also receive a full refund of personal income tax on the amount of interest. Multiplicity of the right to deduction In current legislative acts one can often find the concepts of one-time and multiple rights to deduction.

It is often not easy for a person uninformed in matters of legislation and taxation to understand these concepts. We will try to explain everything in simple, accessible language. Let's imagine that you bought an apartment worth 870,330 rubles. (amount less than 2 million). The transaction and ownership rights were completed before 01/01/14. By submitting the necessary documents, you will receive a tax refund of RUB 113,143. (RUB 870,330 * 13%). Next year (after 01/01/14) you bought half of the house at a price of 1,040,502 rubles.

Deadlines for tax transfers After submitting a tax return to the inspectorate, many people wonder: how to find out when the tax deduction for an apartment will be transferred? The deadlines for payments are determined by law and for violation of them, a citizen can demand material compensation from the tax authority. From the moment of filing the declaration, the government agency is given three months for a desk review of the attached papers. After this period, the inspection is obliged to make a decision on granting a property deduction for the purchase of housing or refuse to provide the benefit.

Whatever the decision of the government body, the taxpayer receives a notification. If the decision is positive, then the individual must provide the inspectorate with data to transfer the amount in excess of the tax paid.
In this situation, the maximum amount by which you can reduce the size of your tax base is three million rubles, and the amount of compensation is 13% of it, which is 390,000 rubles.

• Innovations for 2017. As you know, a tax discount, which is related to the acquisition of property, can be obtained even many years after the date of its purchase. In 2017, it is allowed not only to return money for long-standing property expenses, but also to independently choose the date for receiving them.
  For example, having returned part of the money in 2018, the taxpayer may receive the rest not in subsequent years, but even several years later.
An example of determining the balance Consider the following situation: a certain Andrey Petrovich Novikov became the owner of an apartment, the cost of which is 3,500,000 rubles. For the last ten years, he has paid the same amount for personal income tax - 8,500 rubles.

Registration of a refund at the tax office:

• Filling out 3 personal income tax.
• Registration of personal income tax certificate 2 at the place of work.
• Collection of necessary documents (certificate of state registration of rights to real estate, extract of their Unified State Register, purchase and sale agreement).

After submitting all the papers, the government agency makes a decision: whether the taxpayer has the right to a refund of overpaid tax or not. Whatever the decision, the citizen receives written notification by registered mail. The desk audit lasts 3 months from the date of receipt of the application from the individual. Registration of a property deduction through an employer In principle, the procedure for returning a tax benefit through an employer at the initial stage is not much different from the first option.

How to find out when the tax deduction for an apartment will be transferred

Important

How long does it take for the tax deduction for an apartment to be returned? Of course, it cannot fully reimburse the cost of living space, but when purchasing a property, their owners have the opportunity to receive a tax deduction. Property return is the amount of money by which the income tax base is reduced.

Attention

Not everyone can receive the benefit, but only those applicants who meet the following requirements: are citizens of the Russian Federation; have one of the grounds according to which you can receive a property deduction (the acquisition of living space is also included in the list of grounds); must be personal income tax payers.

You can find out from the tax authorities, of course.

How to find out the remaining tax deduction for an apartment

And you don't need to go anywhere. You have two options for contacting: - in writing - by letter to the address; You must respond in writing within 30 days.

• To whom can the property deduction be returned:
• Individuals who have official income and pay 13% income tax on it.

Pensioners can also count on a property deduction.

• The following categories of citizens cannot receive a tax refund:
• Individuals who have completed a purchase and sale transaction with a husband or wife, parents, brothers and sisters.
• Citizens who received real estate as a gift or inheritance.

The procedure for registering a property return A property benefit can be obtained in two ways: by contacting the inspectorate at your place of residence, which will then transfer the funds to your current account, or by writing an application for the return of a property benefit at your place of service.

How to find out your tax deduction balance

How to monitor the progress of a desk audit By registering in your personal account on the State Tax Service website, you can see whether the application for a deduction has been approved, whether the citizen has used a tax deduction before, check at what stage the verification of the tax deduction for the purchase of an apartment is, and so on. To use the online service, you need to log into your personal account and select the “Individual Income Tax” tab.
Next, you need to select “3 personal income tax”. The window that opens will reflect the moment the application for property return was received and the status of its verification. Tracking the processing of the declaration in your personal account is a very convenient procedure that does not require a personal visit to the inspection.
When the verification status “Completed” appears, you can count one month from the date of filing the tax refund application to transfer funds to your personal account.

How can I find out the amount of tax deduction paid for previous years?

Necessary certificates for property return In order to obtain the right to a deduction, the taxpayer must provide the tax office with a complete package of documents. List of documents for returning tax benefits:

• Application for refund of over-withheld tax.

  Such a certificate can be downloaded on the website of the State Tax Service or purchased at any inspection office. The certificate contains information about the owner of the property (registration, passport data), address of the property, Taxpayer Identification Number, deduction amount.

  If a citizen previously received a property return from the purchase of an apartment, then the calculation base will gradually decrease.

• Declaration of form 3 personal income tax. This certificate can be submitted no more than three years from the date of purchase of the property.
  You can fill out the declaration yourself or seek the help of tax specialists.

How to find out the amount of a deduction already received? How to find out the amount of a deduction already received?

Anna V / March 9, 2014 My husband and I purchased an apartment in joint ownership. The deduction was split in half. he received his share of the deduction of 130,000, and I received only part. In 2010, I went on maternity leave and did not submit documents for a refund until 2012. In 2012, I moved to another city, now I would like to apply for the remaining deduction, but I cannot find out what the balance is.

Info

What do I need to do? Since August 2013, the Moscow tax region has not been able to tell me anything intelligible. Some say: you need to know the balance, others: fill out the declaration like this, and we’ll figure it out later.

How do I find out how much tax credit I have left?

Register on the Federal Tax Service website. If you do not have registration on the Federal Tax Service website, and you submitted the initial tax refund declaration in person (on paper), then you should go to the tax office with your passport and TIN (see → How to find out the TIN of an individual in 2018 ). Based on the documents provided, Federal Tax Service employees will register you in the taxpayer database.
Step 2. Generate an electronic key. Follow the link https://lkfl.nalog.ru/lk/ and generate the electronic key you need to sign documents and send declarations. To generate a key, follow the link “Profile – Obtaining an EDS certificate” (type of key – “The electronic signature key is stored in the secure system of the Federal Tax Service of Russia”). Next, you need to enter information about yourself (full name, tax identification number, address), and also create an access password. Step 3. Obtain information about the deduction balance.

How to find out when the tax deduction for an apartment will be transferred?

• 1 Timing of tax transfers
• 2 How to monitor the progress of a desk audit
• 3 Necessary certificates for property return
• 4 Who can take advantage of the property deduction
• 5 Procedure for registering a property return
• 6 Registration of property deduction through the employer
• 7 Types of property for which a tax deduction can be returned
• 8 How to calculate property deduction

In accordance with the Tax Code of the Russian Federation, after purchasing residential real estate, citizens can return part of the funds in the form of a property deduction. Individuals who are tax residents of the Russian Federation and pay 13% income tax on their profits can receive the benefit.

Deadlines for tax transfers After submitting a tax return to the inspectorate, many people wonder: how to find out when the tax deduction for an apartment will be transferred? The deadlines for payments are determined by law and for violation of them, a citizen can demand material compensation from the tax authority. From the moment of filing the declaration, the government agency is given three months for a desk review of the attached papers.

After this period, the inspection is obliged to make a decision on granting a property deduction for the purchase of housing or refuse to provide the benefit. Whatever the decision of the government body, the taxpayer receives a notification.

If the decision is positive, then the individual must provide the inspectorate with data to transfer the amount in excess of the tax paid.

• For what period can I receive a one-time deduction?
• How to find out the remaining tax deduction
• How long does it take for the tax deduction for an apartment to be returned?
• How to find out your tax deduction balance

• how to find out your tax deduction balance

• Deadline for refunding tax deductions when purchasing an apartment
• How to find out what period the tax deduction was for
• Rules for calculating deductions for previous years

How many years and for what period can I get a tax deduction back when buying an apartment? The procedure for transferring deadlines to other tax periods is defined in the sources: Based on what is specified in the legislation, it follows that the regulations for receiving a property deduction are established only in relation to the volume of payments received, which cannot exceed 260,000 rubles.

Deduction for previous years of declaration and the amount carried over from the previous year.

These concepts raise many questions when filling out the 3-NDFL tax return for the return of a property tax deduction.

To understand once and for all, you need to answer the questions:

• What it is?
• Where does it come from?
• How is it calculated?
• How to fill out 3-NDFL?
• What exactly and where should I write in the declaration?

What is a deduction?

The phrase “deduction for previous years of declaration” refers to the topic of property deduction. This means that you can return income tax or personal income tax when purchasing any housing: a house, apartment, room, land.

And again new questions arise. What is income tax? And how can I return it?

Income tax is the portion of funds that individuals pay to the government on their income. It would be correct to call it the personal income tax, or personal income tax. The rate of this tax for Russian citizens is 13%.

As a rule, personal income tax is withheld by tax agents, who are employers. For example, if a citizen receives a salary of 10 thousand rubles, the employer will most likely withhold 13% tax from him, which is 1,300 rubles. And he will receive 8,700 rubles in his hands.

This income tax is refundable. Today there are five types of tax deductions:

• standard;
• social;
• property;
• professional;
• deductions for securities.

In order to take advantage of the property deduction and return the withheld income tax, you must fill out a 3-NDFL declaration.

Where does the deduction for previous years of declaration come from?

To date, the amount of property deduction is 2 million rubles. And 13% of this amount can be returned. And this is 260 thousand rubles.

Now you need to compare this with salary. Let it be 25 thousand rubles per month - or 300 thousand rubles per year. The withheld personal income tax for the year will be 39 thousand rubles. Now let's compare tax relief and income tax. The benefit is more than six times your actual income for the year. How to be?

For the past year, you can only get a refund on the real amount of income - three hundred thousand rubles. That is, 39 thousand is returned. What benefit will remain unspent? You need to subtract 2 million 300 thousand, and you get 1 million 700 thousand rubles.

When can we use it again? Only next year, when new income appears and, accordingly, withheld personal income tax.

Now attention! 300 thousand rubles is a deduction for previous years of the declaration. One million 700 thousand rubles is the amount that carries over to the next year.

Where does the amount transferred from last year come from?

A simple example has already been discussed. You need to complicate the problem and make a calculation. So, we bought an apartment worth 3 million rubles. Accordingly, you can take advantage of a property deduction of 2 million rubles. In the first year, the year the apartment was purchased, the buyer’s salary was 300 thousand rubles. The next year he earned 400 thousand rubles. And a year later his income became 500 thousand rubles.

In the example, the declaration is submitted specifically for this third year, while it is assumed that a refund has already been received for all previous years.

You should add up the income for previous years. This amount will be a deduction for previous years of the declaration. It should be repeated that 500 thousand rubles were earned in the year for which the 3-NDFL declaration is now being submitted. That is, this is the current amount of income, and not for the previous period.

Well, another small problem, now for subtraction. From the 2 million tax credit, all income for three years must be deducted. The result will be 800 thousand rubles. This amount will be the balance carried over to the next year.

Here, income for the current year was taken into account, since it will be used in the current declaration when calculating the refund amount. Therefore, next year the deduction will decrease by the amount received. In the example, the deduction for previous years of the declaration is 700 thousand rubles. The amount carried over to the next year is 800 thousand rubles. You should remember the conditions of this problem.

You should consider a living example of exactly which lines should be filled out in the 3-NDFL declaration. The conditions of the problem remain the same. Income for the previous three years was 300, 400 and 500 thousand, respectively.

So, the declaration for the first year is filled out.

An apartment was purchased last year, and this is the first time a deduction has been received for this period. In the column “Amount of actual expenses incurred for the purchase of housing”, write the amount of the tax deduction equal to the cost of the apartment - or 2 million if the cost exceeds this amount.

In the example, an apartment was bought for 3 million. Possible deduction – 2 million rubles.

The size of the tax base is income for the year - 300 thousand rubles.

The balance of the property tax deduction carried over to the next year is 1 million 700 thousand rubles.

What should the declaration look like for next year?

“The amount of expenses actually incurred for the purchase of housing” - the number from last year’s declaration is repeated here.

“The amount of property deduction accepted for accounting for the previous tax period” is a deduction for previous years of the declaration. Since last year the income was 300 thousand rubles, and they received a refund from it, then this number is written here too.

“The balance of the property tax deduction transferred from the previous year” is 1 million 700 thousand rubles.

The size of the tax base is 400 thousand rubles. This is income for the year.

Now all that remains is to calculate the balance of the property tax deduction that carries over to the next year. Income for previous years is subtracted from the tax deduction amount of 2 million rubles. In this case, it was only 300 thousand rubles. Income for the current year is also deducted - 400 thousand rubles. As a result, the balance carried over to the next year is 1 million 300 thousand rubles.

Now the declaration for the third year is being filled out. The amount of actual expenses incurred remains the same - 2 million rubles.

The amount of property deduction accepted for accounting for the previous tax period is a deduction for previous years of the declaration.

Since last year the income was 400 thousand rubles, and the year before 300 thousand rubles, then when these two figures are summed up, the result is 700 thousand rubles.

The balance of the property deduction transferred from the previous year is 1 million 300 thousand rubles.

The size of the tax base in the current year is the income received during the year - 500 thousand rubles.

All that remains is to calculate the balance of the property tax deduction that carries over to the next year. Again you need to subtract. The income for previous years is subtracted from the tax deduction amount of 2 million rubles. This is 700 thousand rubles. And also for the current year - 500 thousand rubles. And the result is a number - 800 thousand rubles.

In all subsequent years, the 3-NDFL declaration is filled out according to the same scheme. And this continues from year to year until the due tax deduction is fully returned.