Social security is carried over to the next year. Receiving property and social deductions for personal income tax. How to calculate the amount of the deduction for previous years of the declaration

Commentary on the Letters of the Ministry of Finance of Russia dated 04.07.2012 N 03-04-05 / 7-838 and dated 17.07.2012 N 03-04-05 / 7-879 "On receiving property and social deductions for personal income tax"

Chapter 23 of the Tax Code of the Russian Federation provides for several categories of deductions to be withheld from the income of an individual. It is possible that the taxpayer will have grounds for receiving several deductions at once, including different categories.

In the commented Letters dated 04.07.2012 N 03-04-05 / 7-838 and dated 17.07.2012 N 03-04-05 / 7-879, the Ministry of Finance of Russia recalls that with any combination of deductions, their amount cannot be more than the income received in this tax period (year), and some deductions can be carried over to the next year, while others cannot. Consequently, the taxpayer sometimes has room for maneuver in order to use the benefit in the most efficient way.

There are too many deductions

When citizens receive income subject to personal income tax at a rate of 13%, the tax base is determined as the monetary value of such income reduced by the amount of tax deductions provided, in particular, by the following articles of the Tax Code: 218 (standard deductions), 219 (social deductions), 220 (property deductions) and 221 (professional deductions).

Typically, taxpayers believe that there are no too many benefits, the more of them, the better. But in connection with the procedure for granting tax deductions, a situation may arise when it will be difficult to fully successfully use the entire amount of the benefit allowed by tax legislation.

In the commented Letter N 03-04-05 / 7-879, the financiers emphasized what is provided by reducing taxable income. Therefore, it is not possible to provide it in a larger amount than the amount of income received in the corresponding tax period.
This conclusion is valid not only for property, but also for any listed in Art. Art. 218 - 221 of the Tax Code of the Russian Federation for deductions, as well as for their combinations, if the rights to benefits arose in the same tax period (for personal income tax, this period is equal to a year (Article 216 of the Tax Code of the Russian Federation)).

If the taxpayer has the right to several deductions for personal income tax of different categories, they can be maneuvered for the most complete use of their amount. At the same time, the difference in the sources of their provision (tax authority or employer), which can also be combined in a certain way, is important, as well as the right to transfer the property deduction to the next year and the absence of such a right when receiving other deductions.

social tax deduction

Letter N 03-04-05/7-838 discusses one of the types of social tax deductions. The benefit is provided for when an individual makes donations to charitable and some other socially significant organizations. The deduction is provided only at the end of the tax period (year) when submitting a tax return to the tax office. It has an additional restriction: it is provided in the amount of expenses actually incurred by an individual, but not more than 25% of the amount of income received in the tax period and taxed at a rate of 13% (clause 1 clause 1, clause 2 article 219 of the Tax Code of the Russian Federation ).
The authors of the Letter drew attention to the fact that the transfer of the underused social tax deduction to subsequent tax periods Art. 219 of the Tax Code of the Russian Federation is not provided.

In another Letter of the Ministry of Finance of Russia, dated October 22, 2009 N 03-04-06-01 / 269, it is confirmed that the standard the tax deduction cannot be carried over to the next tax period..

Recall that in order to receive a social deduction for personal income tax, a special application does not need to be submitted to the tax authority, however, the taxpayer cannot do without documents confirming the targeted nature of the expenses (in this case, copies of the donation agreement, payment documents, etc.).

Note that under certain conditions, some social deductions (for example, in the amount of pension contributions paid under an employee’s contract with a non-state pension fund) may be provided to the taxpayer before the end of the tax period when he applies to the employer - tax agent (clause 4, clause 1, clause 2 article 219 of the Tax Code of the Russian Federation).

property tax deduction

Article 220 of the Tax Code of the Russian Federation establishes the rules for obtaining a property deduction for personal income tax, in particular in the amounts of the taxpayer's expenses for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, land plots for housing construction and in the amounts of some additional costs associated with such acquisitions. The total amount of such a deduction cannot exceed 2,000,000 rubles. excluding amounts used to repay interest on loans, credits and other financial services used to purchase housing, which are accepted for deduction without restrictions (clause 2, clause 1, article 220 of the Tax Code of the Russian Federation).

There can be two sources for granting a taxpayer a property deduction when purchasing a home, and they can be combined.

As a general rule, for any deductions, a property deduction for the construction and purchase of housing can be obtained from the tax office at the end of the tax period when submitting a tax return. In addition, one of the employers can provide it (other tax agents are not suitable for this purpose). To an employer of his choice, the employee claiming the deduction must bring application for deduction and attach to it a notice from the tax office(The document was approved by the Order of the Federal Tax Service of Russia dated December 25, 2009 N MM-7-3 / [email protected]"On the Form of Notification"). The notification is issued by the inspection at the place of residence of the taxpayer within thirty days from the date of submission of a written application and documents confirming the right to deduction (clause 3 of article 220 of the Tax Code of the Russian Federation).

When changing the employer during the year, the taxpayer will have to receive a new notice from the inspection (Letter of the Federal Tax Service of Russia for Moscow dated 09.08.2006 N 28-10 / 71501).

If an application for a deduction is submitted to an employer not from the beginning of the year, he will provide a deduction only starting from the month in which the employee applied for it.

If, at the end of the tax period, the amount of the taxpayer's income received from the tax agent turned out to be less than the amount of the tax deduction for the purchase of housing, the taxpayer has the right to receive the remaining part of the deduction from the tax office. To do this, at the end of the tax period, he must submit a tax declaration to the inspectorate (Letter of the Federal Tax Service of Russia dated December 22, 2010 N ShS-37-3 / [email protected]).

Therefore, when obtaining the said property deduction, a combination of two sources of its provision can be used. The reason for this may be that the taxpayer has unused income subject to personal income tax at a rate of 13%, which can also be reduced by deduction balances not provided by the employer. These include, for example, income:

• received from the employer chosen by the taxpayer before submitting an application for a deduction to him;
• received from other employers and (or) from other tax agents (under civil law contracts, etc.);
• subject to self-declaration by a citizen and taxable at a rate of 13%.

For your information. Let us recall some more details of the explanations given by the tax authorities in Letter N ШС-37-3 / [email protected] It follows from them that the amounts of personal income tax withheld by the tax agent in the prescribed manner before he receives the taxpayer's request for a property tax deduction and the corresponding confirmation from the tax inspectorate are not "unduely withheld." This means that the provisions of Art. 231 of the Tax Code of the Russian Federation on tax refunds do not apply to these amounts. And the employer does not have the right to return the amount of tax withheld from the beginning of the year until the month of receipt of the taxpayer's application for a deduction. But the taxpayer has the right to return this amount of personal income tax independently through the tax office.

But if the employer - the tax agent, which is the source of income payment, withholds the tax after the employee has applied for a property deduction, the amounts of such tax are considered unlawfully withheld. The Tax Code of the Russian Federation provides that they must be returned to the employee's bank account within three months from the date of receipt of the relevant application. The refund can be made at the expense of the amounts of personal income tax to be transferred to the budget system of the Russian Federation on account of future payments both for the specified taxpayer and for other taxpayers, from whose income the tax agent deducts such tax. If the tax agent does not return the excessively withheld personal income tax in a timely manner, he will have to accrue interest to the taxpayer for each calendar day of violation of the return period. In this case, interest is accrued at a rate equal to the refinancing rate of the Bank of Russia that was in effect on the days when the repayment period was violated.

It may happen that the employer-tax agent does not have enough money to return the tax within the prescribed period. Then such a tax agent, within 10 days from the date the taxpayer submits the corresponding application to him, must send an application to the tax office at the place of his registration with a request to return to him the overdeducted amount of personal income tax.

Unlike other categories of deductions, the underused balance of the property deduction for the purchase of housing can be transferred to subsequent tax periods until it is fully used (paragraph 28, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). This circumstance is noted in the commented Letter N 03-04-05 / 7-879.

Maneuvers to save on personal income tax deductions

Situations where a taxpayer - an individual has the right to several deductions of different categories at once, are often the subject of consideration in letters from official bodies.

In Letter N 03-04-05 / 7-838, the situation is considered when the taxpayer in 2008 - 2010. used a property deduction for the purchase of housing. At the same time, in 2009 he incurred charitable expenses, which entitle him to a social deduction in the same year. The Russian Ministry of Finance explained that it would not be possible to use this right "backdating" in 2011.

In the Letter of the Ministry of Finance of Russia dated January 23, 2012 N 03-04-05 / 7-49, a similar case is considered. The taxpayer mishandled his income and received from the tax agent - the employer too much property tax deduction for the purchase of housing, which covered the entire amount of his earnings for the year.

In that year, this citizen incurred the cost of his education. But in order to receive a social tax deduction for education, his earnings, reduced to zero by the first deduction, were no longer enough.

Then he realized: the property deduction can be carried over to the next years, and the social deduction for education is valid only in the current year and is not carried over to the future. The citizen wanted to refuse part of the property deduction (to transfer it to the next year) so that the social deduction would not “burn out”.

Late! The Ministry of Finance sympathized with him and explained that nothing can be subtracted from zero, and the possibility of waiving an already received tax deduction is not provided for by the Tax Code of the Russian Federation.

If there is (including in the future) the right to personal income tax deductions that are not subject to transfer to the next tax period, in combination with the right to a property deduction that allows such a transfer, it is advisable for the employee to offer the employer his own calculation of "savings" on the property deduction with priority use other "burning" deductions.

At the same time, it should be borne in mind that the Tax Code of the Russian Federation does not regulate the procedure for the monthly distribution of the amount of deductions. The employer, taking into account the wishes of the employee, has the right to determine these amounts independently. In the notice from the inspection, which the employee provides to the employer when applying for a property deduction, only the total amount of the deduction for the year is indicated. It is distributed by expense items, but not by monthly payments. And the taxpayer does not have to use this entire amount during the year without fail.

It turns out that sometimes, if a taxpayer is likely to have expenses during the year that are exempted by providing personal income tax deductions, it is advisable not to rush to apply for a property deduction for the purchase of housing from the employer. In this case, it would be more rational to decide to wait until the end of the tax period, take stock and declare to the tax office the most beneficial deductions for you.

September 2012

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

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

• what is the deduction for previous years of the declaration
• where does the amount carried over from the previous year come from
• how is this calculated
• how to fill out 3-personal income tax (what and where to write in the declaration, consider a detailed example)

Ready? Forward!!

To begin with, the phrase "Deduction for previous years of the declaration" refers to the topic property deduction. And this means that you can return income tax (or personal income tax) when buying any home:

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

And again the 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. Correctly it will be called 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, which are employers.

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

This income tax that you have kept can I return.

To date, 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-personal income tax.

The first question is sorted out. Let's move on to the second.

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

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

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

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

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

We 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?

For 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? 2,000,000 - 300,000 \u003d 1,700,000 rubles.

When can we use it again? Only next year, when we will have a 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 the deduction for previous years of the declaration

We will also answer another popular question: “Where does the amount transferred from last year come from?”

We have already considered a simple example above. Let's complicate the problem and make a calculation.

We bought an apartment worth 3,000,000 rubles. We can use the property deduction of 2,000,000 rubles.

In the first year (the year of buying an 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!

We solve a mathematical problem for the 1st grade:

We add up our income for previous years:

300,000 + 400,000 = 700,000 rubles

deduction for previous years of declaration

I repeat once again that 500,000 rubles. we earned for the year for which we are now submitting 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 rubles.

This amount will be 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 the deduction will be reduced by the amount received.

I REPEAT!

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

The amount transferred to the next year is 800,000 rubles.

An example of filling out a 3-NDFL declaration

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

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

The amount of actually incurred expenses for the purchase of housing is the amount of a 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 data for 2nd year .

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

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

The balance of the property tax deduction carried over 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 amount of the tax deduction 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 actually incurred expenses for the purchase of housing - we repeat our deduction from last year's declaration

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

The balance of the property tax deduction carried over 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 credit rollover to next year: Remember our deduction?

From the amount of the tax deduction 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.

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.

The Federal Tax Service on the issue of transferring the balance of the property tax deduction reports the following.

<...>that in 2008 the taxpayer purchased an apartment and in 2009 the taxpayer received a property tax deduction on income for 2008. 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 Tax Code of the Russian Federation (hereinafter - 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, in particular, for new construction or acquisition on the territory of the Russian Federation of an apartment, room or share (s) in them.

According to paragraph 28 of subparagraph 2 of paragraph 1 of Article 220 of the Code, if the property tax deduction cannot be used in full in a tax period, its balance may be transferred to subsequent tax periods until it is fully used.

From January 1, 2012, Federal Law No. 330-FZ of November 21, 2011 "On Amending Part Two of the Tax Code of the Russian Federation, Article 15 of the Law of the Russian Federation "On the Status of Judges in the Russian Federation" and Recognizing Certain Provisions of Legislative Acts of the Russian Federation as Invalid "subparagraph 2 of paragraph 1 of Article 220 of the Code is supplemented by paragraph 29, in accordance with which for taxpayers receiving pensions in accordance with the legislation of the Russian Federation, if they do not have taxable income established by paragraph 1 of Article 224 of the Code, the balance of the property deduction can be carried over to previous tax periods, but not more than three.

When a taxpayer applies for a transfer after the end of the tax period in accordance with paragraph 29 of subparagraph 2 of paragraph 1 of article 220 of the Code of the balance of the property tax deduction formed in this tax period, for previous tax periods, the three-year period for the return of overpaid tax is counted starting from the tax period immediately preceding the tax period in which the transferable tax was formed. the rest of the property tax deduction.

At the same time, taking into account the provisions of Article 78 of the Code, if the taxpayer applies for the transfer of the balance of the property tax deduction to previous tax periods not in the tax period immediately following the tax period in which the balance of the property tax deduction was formed, but in subsequent tax periods, the number of tax periods , to which the above balance can be transferred, decreases accordingly.

Since, when submitting a tax return in 2012, this tax period is not a tax period immediately following the tax period in which the balance of the property tax deduction was formed (2008), the number of tax periods for which the above balance can be transferred is reduced accordingly by tax periods 2007, 2006 and 2005 it is not possible to transfer the unused balance of the property tax deduction.

This position has been agreed with the Ministry of Finance of the Russian Federation.

Bring this letter to the lower tax authorities.

Acting State Councilor of the Russian Federation III class D.V. Egorov

The tax code gives pensioners the opportunity to receive a deduction even for those years that precede the year the right to deduction arose

23.04.2017

In 2015, a citizen purchased an apartment. Since February 2017, the taxpayer has been a pensioner. In 2016, the pensioner submitted a declaration for 2015, which formed the transferable balance of the property tax deduction.

As explained by the financial department, taking into account the provisions of Art. 78 of the Tax Code of the Russian Federation, if the taxpayer applies for the transfer of the balance of the property deduction to previous tax periods not in the tax period immediately following the year in which the balance of the deduction was formed, but in subsequent years, the number of tax periods for which the above balance can be transferred, respectively decreases.

Based on the foregoing, our pensioner has the right to transfer the balance of the deduction to the tax periods of 2014 and 2013 by submitting tax returns in 2017 for the corresponding tax periods. Reason: letter of the Ministry of Finance of Russia dated July 12, 2016 No. 03-04-05 / 40681.

And let's complicate our task even more: a citizen bought an apartment in 2009, in 2010 he filed a declaration and returned personal income tax for 2009. Since 2013, he retired and had no income until 2017. Will he be able to return the tax in the current 2017 for any years? No, he will no longer be able to receive a deduction for 2010, 2011, 2012, although he could return the money for these periods if he applied to the tax authority in a timely manner.

How does eligibility depend on the year of retirement?

I. Citizen bought an apartment before retirement

If a citizen bought a house in 2016 and retired in 2017, then he can, without waiting for the end of the current 2017, start receiving a deduction. Already now in 2017, he has the right to file four 3-personal income tax returns at once: 2016 and for 2015, 2014 and 2013.

II. A citizen bought an apartment in the year of retirement

If a citizen bought a house in January 2017 and retired in 2017 (in March, for example), then he has the right to start receiving a deduction only in 2018. He will return the tax for four years: 2017, 2016, 2015 and 2014.

If you have any questions, complex disputable situations - write to me, I will tell you in detail and explain how you can get a property deduction.

TATIANA

I bought an apartment as a working pensioner. The contribution was fully made in 2014. The act of transfer of the apartment was received in 2016. I realized that I can file declarations for three years at once, for 2014, 2015 and 2016. Can I start making a deduction from 2014. With the transfer of balances to 2015 and 2016 Or should I start in 2016?

Tatiana, your right to the deduction arose in 2016. And it is from 2016 that you need to start receiving a deduction.

Your first declaration will be for 2016. If, following the results of the first declaration, you have a balance of unused deduction, then you can transfer it three years ago: 2015, 2014 and 2013.

If you worked in 2013, 2014, 2015, then already now you have the right to prepare four 3-personal income tax returns and return the tax immediately for four years. But if you have an unused deduction balance based on the results of four declarations, you can continue to receive it in 2018 for 2017. If you have any questions or need help preparing documents, please contact me.

Irina

Hello Tatiana! My husband and I in March 2016 bought an apartment on a mortgage. October 2015 I have retired but continue to work. Can I get tax refunds for previous years? Thank you in advance.

Russian tax portal, Consultant on taxes and fees

Irina, Certainly. You already have the right to apply to the tax authority and return the tax for four years at once: 2016 will be your first declaration. Next, you will make a second declaration for 2015; the third for 2014 and the fourth for 2013.

If you have a deductible balance on those four returns (that is, you don't have enough income for four years to receive the full deduction), then you can continue to receive the 2017 deduction in 2018. Write to me if you need help in the prompt preparation of a package of documents.

Lily

I am a pensioner. I bought an apartment in 2008. I did not receive a full deduction for the apartment when I worked. I sold my car this year. I had only 2 years old. I need to pay 13%. Can I offset taxes and deductions?

Russian tax portal, Consultant on taxes and fees

Lily, Certainly. If you still have an unused balance of the property deduction, you have the right to reduce the income from the sale of the car by its amount. Thus, you will reduce the amount of tax.

Tatiana

I bought an apartment in May 2016, and then I retired from December 2016 and do not work. For 2016 I received a tax deduction. in 2017. Can I return the tax for 2015,2014,2013 in the same year 2017???

Vera Grigorievna

I bought an apartment in March 2017 and am going to retire in May 2017. Can I, without waiting for 2018, file declarations for 2016, 2015, 2014 and receive a tax deduction for 3 years (excluding 2017). And what happens to my tax refund if I don't make it to 2018? Can my daughter get it?

292

For 3 years, it is necessary to transfer back not only for pensioners, but also for women on leave after childbirth, which is given by the state for 3 years.

For them, too, it is necessary to make this transfer

Nadezhda Nikolayevna

husband is a working pensioner, in 2015 he bought an apartment and in 2016 he issued a tax deduction for 2015, 2014, 2013, because we understand that over the past 3 years he has the right to a tax deduction, but he chose only 155 thousand rubles. 95 thousand left. This year, he again filed a tax return for 2017, he will be paid 53 thousand rubles. 42 thousand rubles left. And he has the right to file a tax return for 2012. After all, even in the tax office, when he submitted last year's declarations for the last 3 years, no one told him that he also has the right to file a tax return for 2012.

Tatyana Vladimirovna

I am a working pensioner, I bought an apartment in 2015, the act of transferring the apartment took place in 2016. Filed tax returns for 2016, 2015, 2014. Am I eligible for a deduction for 2013 as well?

Russian tax portal, Consultant on taxes and fees

Reply to Vera Grigorievna: You are eligible to start receiving the deduction in 2018 after the end of the current 2017. And you will return the tax for four years: 2017, 2016, 2015, 2014.

Russian tax portal, Consultant on taxes and fees

Reply to Nadezhda Nikolaevna: the balance of the deduction you have formed at the end of 2016. And if we move back three years - 2015, 2014, 2013, then we will see that 2012 is no longer included in this list.

If your spouse continues his work, then he is entitled to return the tax for 2017. And you can now apply to the tax service for a tax notice in order to receive a deduction at work.

Russian tax portal, Consultant on taxes and fees

Reply to Tatyana Vladimirovna: Yes, sure. It is your right. You can get a tax refund for four years - 2016 (the year the deduction began) and 2015, 2014 and 2013.

Galina

Hello! I am retired and still work. I want to buy an apartment in 2017 with a due date in 2018. Accordingly, in 2018 I have a right to receive a property deduction (2018 - the first declaration, 2017 - the second, 2016 - the third, 2015 - the fourth). Are these declarations submitted at the same time? Is it necessary to provide any additional documents, for example, a pension certificate or reflect pension income in the declaration (as tax-free)? And what are the general differences between a pensioner's declaration and an ordinary taxpayer's declaration?

Valentina Georgievna

My husband and I are not working pensioners. We are planning to buy an apartment in 2017. Are we entitled to a property deduction?

Galina Mikhailovna

I bought an apartment in 2010. At that time I was a working pensioner. I received a tax deduction in 2011, 2012, 2013. I have not been working since 2013 and did not know about benefits for non-working pensioners. As far as I understand - at the moment I do not have the right

for the tax deduction for the previous years 2010? Is there a precedent

on this occasion? Thank you.

Russian tax portal, Consultant on taxes and fees

Reply to Galina: there is no separate package of documents for pensioners. You, as a pensioner, attach only a copy of your pension certificate and that's it. You do not need to make statements on the received pension. It's too much.

And the sequence you specified is absolutely correct. If the house is commissioned in 2018, then in 2019 you have the right to file four tax returns at once: for 2018, 2017 and 2016 and 2015.

Russian tax portal, Consultant on taxes and fees

Reply to Valentina Georgievna: you are entitled to a tax refund if you have income from which it is withheld.

Since pensioners have the right to transfer their right to a deduction three years ago, in order to answer your question, it is important for me to know what year you worked and for what year you received wages. Write in more detail - from what year you do not work?

Russian tax portal, Consultant on taxes and fees

Reply to Galina Mikhailovna: pensioners have the right to carry forward the balance of the deduction for three consecutive years "back". In your case (as you write), the balance of the property deduction was formed in 2012. This is the last year you received a deduction (by filing in 2013).

If transferred, it turns out that the years 2011, 2010, 2009 are coming - but it is already too late to file declarations for these years. Moreover, you have already received a deduction for 2010 and 2011.

Elena Vitalievna

Signed up for DDU in 2014. The act of acceptance of the transfer of the apartment September 2016 Registration of property rights May 2017. Since February 2017 I have been a non-working pensioner. Can you please let me know how long do I need to file?

Russian tax portal, Consultant on taxes and fees

Elena, Good afternoon. You have the right now to make four 3-NDFL tax returns at once: for 2016 - and it will be the first for you (it was in 2016 that you had the right to a property deduction), the second - for 2015, the third - 2014, the fourth - for year 2013.

As a pensioner, you receive a deduction for 2016 and transfer the resulting balance of the deduction three years "back": 2015, 2014 and 2013.

Mironova Elena

Thank you. Do I need to submit an act of acceptance and an extract from the USRR to the tax office?

Russian tax portal, Consultant on taxes and fees

Elena if you have a new building - then the act of acceptance and transfer of the apartment is required. And you submit a copy of the extract from the USRR if the ownership has already been registered.

Victor

I bought an apartment in 2012, received a 13% property deduction, now I bought another apartment in 2017, is it possible to get a 13% deduction from the second apartment?

Russian tax portal, Consultant on taxes and fees

Victor, a repeated deduction is not allowed in your case, because you used your right to a deduction before January 1, 2014.

Meshkov Denis

I bought an apartment in April 2017 and worked officially, and in June 2017 I was fired because I received a 3rd disability group and do not work officially can I get a tax refund

Russian tax portal, Consultant on taxes and fees

Denis, yes, you have the right to start receiving a deduction from 2018. That is, in 2018 you will be able to return the tax for 2017 (this will be your first 3-personal income tax return), and already when the balance of the unused deduction is formed, you can transfer it three years ago: 2016, 2015 and 2014 years.

This is possible provided that you receive a disability pension.

Rusyaev Yuri

Can you please tell me the procedure? in 2016 I bought an apartment, in 2017 I first submit a declaration for 2016, and only after its verification (or even payment of money) do I file for the previous 3 years? or in order, for 2015 (I receive money), then for 2014 (I receive money), then for 2013 (I receive money)? how to act correctly? I’ll make a reservation right away that even after the deduction for all 4 years, there will be an unused balance.

Marina Valerievna

In 2014, the husband (a working pensioner) purchased an apartment. I received a property tax deduction for the period 2014, 2015 and 2016. Resigned in 2016. At the end of 2016, the balance of the tax deduction was formed. Can he postpone its receipt to 2013 and earlier, tk. at that time worked in the same organization.

Faith

Hello, please tell me if the apartment was bought in 2016 and retired in 2017. I'm working now. Didn't receive a deduction. For what years now in 2018 can I get a deduction? And in what order to fill out declarations by years?

Alex

Hello! Question: An apartment was purchased in 2014, in 2013 a person retired and works, a deduction for 2014 was received (2013, 2012, 2011 postponement of the period). In 2015 and 2016, the entire amount of tax on the apartment was selected. In 2017, a second apartment was purchased, while the amount of tax in 2016 was not completely selected (balance 3500), is it possible to transfer the deduction for the second time and receive it for 2016.

Raisa

IN 2015 I BOUGHT AN APARTMENT FOR 1060000. I AM A PENSIONER, IN 2016 I REFUNDED THE TAX FOR 2015, 2014, 2013, 2012. IN 2017 I BUY A SECOND APARTMENT FOR 2000000 RUB. IN 2018 I WANT TO REFUND THE TAX FROM THE REMAINING AMOUNT TO REFUND 940000 R. (2000000-1060000). QUESTIONS; 1. AS A PENSIONER, I CAN REFUND THE INCOME TAX FOR 2016 AND 2017 (USE THE BENEFITS 2 TIMES AS A PENSIONER). 2. THE YEAR OF TAX DEDUCTION STARTED TO BE SET IN 2015 (PAGE 1.11 SHEET E) OR 2017 WHEN I BOUGHT A SECOND APARTMENT. IN STR.1.12 2000000 R. IN STR.2.1 1060000 R. OR IN STR.1.12 PUT THE BALANCE IN REFUND 940000 RUR.

Russian tax portal, Consultant on taxes and fees

Faith if you bought a home in 2016, then your right to the deduction also arose in 2016. Your first declaration will be for 2016. When the balance of the unused deduction is formed, you can transfer it to 2015, 2014. And then you can continue to receive (as a working pensioner) for 2017, 2018 and so on.

Russian tax portal, Consultant on taxes and fees

Raisa, yes, your right to the deduction arose on the second property in 2017. Your first declaration for a second home in the amount of 940,000 rubles will be for 2017. When the balance of the deduction is formed, you will be able to submit a second declaration for 2016, and if there is a further balance of the deduction, then you are already making a third declaration - for 2018, and so on.

Russian tax portal, Consultant on taxes and fees

Reply to Yuri: you have the right to file several declarations at once, for several years. You don't have to wait one year to receive the money. Submit a full package of documents for several years at once.

Suklina Irina

Hello. The husband has been a working pensioner since 2011. In 2015, an apartment was purchased. They did not know about the tax deduction for pensioners. Received a tax deduction for 2015 and 2016. Can he file a declaration for 2014 in 2018, and then for 2017?

Russian tax portal, Consultant on taxes and fees

Irina, within the law you have the right to do so. You need to reflect the carry-over balance of the deduction from 2016 in the declaration for 2014, and only then do you make a declaration for 2017.

Vladimir

I have been a working pensioner since 2014. In 2017, I bought a room for 1,080,000 rubles.

In what order should I submit declarations in 2018 so that the tax office does not refuse me the correct preparation of the declaration and the transfer of the balance?

Is it true:

1) for 2017. 2) for 2014. 3) for 2015. 4) for 2016.

Is the order of the transferred balance correct or is it not important?

Natalia

Pensioner since 2012, worked until mid-2016. The right to property was obtained at the beginning of 2016. Is it too late to apply for deductions? And if so, for what period? Thank you!

Russian tax portal, Consultant on taxes and fees

Natalia, if the right to deduct arose in 2016, then you are now entitled to file documents for 2016. When a carry-over balance of the property deduction is formed, you can transfer it back for three years (as a pensioner). You will be able to return the tax for 2015, 2014 and 2013. When the balance of the deduction is formed, you have the right to continue receiving the deduction for 2017 (if there were income for this year).

Svetlana

Tatyana, good afternoon!

Tell me, please, how to be in such a situation - she retired in 2014, the acceptance certificate for an apartment in 2015. She received deductions for 2015 and 2016. How now to be with transfer of the remainder "back"? After reading the comments, I realized that in 2016 it was necessary to apply for 2015,2014,2013,2012. But what if in 2017 a deduction was received for 2016? Can the balance also be carried over from 2016 to 2014, 2013, 2012? Difficulty in filling out 3-NDFL, because it is filled in with a cumulative total, then in case of transferring the balance "back" the balance is indicated in the usual way? only the year in reverse order, right?

Thanks in advance for your replies!"

Russian tax portal, Consultant on taxes and fees

Svetlana, your balance of the property deduction was formed at the end of 2016. In this case, you can transfer the deduction back three years: 2015, 2014 and 2013. 2015 you have already received a deduction. It turns out that your third declaration should be for 2014. It is in this order that the carry-over balance of the deduction will be transferred.

Russian tax portal, Consultant on taxes and fees

Natalia, you are not late, no. If you have the right to deduct in 2016, then you already have the right to form and submit a declaration for 2016. When the balance of the deduction is formed based on the results of the 2016 declaration, you will be able to transfer the balance (as a pensioner) three years ago.

Irina

Hello, tell me, I am a working pensioner, (retired since 2007) I worked all the time. I bought an apartment in 2017. (1,000,000 property and 580,000 mortgage) can I get a deduction for 2016,2015,2014? And in what order should the declarations be filled out?

Marina

Good afternoon Please tell me. Until 12/30/16 I was a working pensioner. I have an act of acceptance and transfer of an apartment for equity participation from 2014. I have not filed a declaration for receiving a property deduction for any years. For what periods can I receive a deduction? Can I get for 2014,2015,2016? For what period will the declaration be the first? If I had worked, I would have applied for the previous 3 years 2017, 2016,2015. but because I am not working in 2017, can I transfer the period of 2017 to 2014?

Dmitry Alekseevich

Hello! I am not a working pensioner. In 2015, I purchased an apartment under the DDU, but I did not claim the deduction because I had no sources of income. In 2017, I sold the purchased apartment and, according to my calculations, a significant amount of tax is due. Can I claim in 2018 for a standard deduction of 2 million and file a return for 2015, as well as file a return for 2017, which will include the balance of 2015? Then I understand I will not have to pay tax.

Irina Borisovna

Hello, my husband bought an apartment in 2010 for 500,000 rubles. The deduction should have been = 65,000 rubles. In 2011, the husband filed an income tax return and a tax deduction. In accordance with his salary, he was paid 35,000 rubles, but they did not say anything that he could continue to apply for a deduction in subsequent years. More recently, we learned that the missing amount could have been claimed in 2012. The husband retired in 2014. The question is, is it possible to apply for a tax deduction now, in 2018? What documents do you need to collect for this? Please reply to my mail [email protected]

Arkady

A working pensioner sold an apartment in 2014 for 2 million rubles. from 1 million rubles paid a tax of 130 thousand rubles. In 2017, he also purchased an apartment for 2.5 million rubles. The right of property deduction under the law is for 2017, 2016, 2015 and 2014. Will the amount of tax paid on sales income in 2014 be refunded?

Galina

Hello! An apartment was purchased in 2013. 1. For what period can a working pensioner submit a declaration in 2018? 2. What is the order of filing declarations by year? 3. When submitting the entire package for all years at once, do you need to write one application or for each year separately? Thank you.

Russian tax portal, Consultant on taxes and fees

Galina, if the pensioner works, then he has the right to return the tax for 2015, 2016, 2017. In general, the right to a deduction for a pensioner arose back in 2013, but it is too late to file a declaration for this year so that the balance of the transferable property deduction is formed. If he immediately applied and returned the tax for 2013, he could transfer the right to deduct three years ago (2012, 2011 and 2010), and then continue receiving in 2014, 2015, 2016, 2017. But in your case, you need to start from 2015.

According to paragraph 10 of Article 220 of the Code, pensioners, when buying a home, have the right to transfer the property deduction. At the same time, they can transfer the balance of the property deduction “for previous periods, but not more than three immediately preceding the tax period in which the carry-over balance of the property tax deduction was formed”. However, in practice it is often not clear what is meant by the transferable balance of the deduction, when and for what years the transfer can be made. In this article, we will consider in detail the features of the transfer of deduction by pensioners in various situations.

The note: If you have not read the article "Receiving a property deduction when buying an apartment / house by a pensioner", then we advise you to start with it, since the transfer process is described in it in a simpler language and without legal subtleties.

The apartment was bought on a pension

If a pensioner bought a home while already retired, then he must wait until the end of the year (this will be the year the balance is formed), and then he will be able to transfer the deduction to the three years preceding the year of purchase (Letters of the Ministry of Finance of Russia dated February 12, 2015 N 03 -04-05 / 6179, dated 04.28.2012 N 03-04-05 / 7-577, Federal Tax Service of Russia dated 08.29.2012 N ED-4-3 / [email protected]).

Example: Stroganov V.V. retired in 2016, and in 2018 he bought himself an apartment. To receive a tax deduction, Stroganov must wait until the end of the calendar year. In 2019, he can apply for a deduction for 2018, as well as transfer his balance to the three years preceding the year of purchase (2018): 2017, 2016, 2015. Since in 2017 and 2018 Stroganov V.V. no longer worked, then he cannot receive a deduction for these years. As a result, in 2019 Stroganov V.V. can apply for a tax refund for 2016 and 2015.

The apartment was bought before retirement or in the year of retirement

If a pensioner purchased housing and retired in subsequent years, then he can, without waiting for the end of the calendar year, exercise the right to transfer and receive a deduction for the last 4 calendar years ( Letter of the Ministry of Finance of Russia No. 03-04-05 / 40681 dated July 12, 2016 ) .

Example: In 2018 Chizhov A.V. bought an apartment for 2 million rubles. At the beginning of 2019, Chizhov filed a 3-NDFL declaration for 2018 with the tax office and received part of the property deduction.
In February 2019, Chizhov retired and had the opportunity to transfer the balance of the deduction. In March 2019, Chizhov filed documents for a tax refund for 2017, 2016, 2015 (since he already received a deduction for 2018).

However, if the apartment was purchased in the year of retirement, then it will be necessary to wait until the end of the calendar year to submit documents.

Example: in the middle of 2018 Grushev I.A. bought an apartment, and at the end of 2018 retired. Since the apartment was bought in the year of retirement, Grushev needs to wait until the end of the calendar year to receive the deduction.
At the beginning of 2019, Grushev can submit a declaration and documents for a property deduction for 2018, 2017, 2016 and 2015 (using the right to transfer the deduction)

It is also important to note that even if the pensioner has already received a deduction for the years for which the transfer occurs, an additional transfer is not possible.

Example: In 2017 Yablokov V.V. bought an apartment. At the end of 2017 and 2018, Yablokov submitted documents to the tax office and received part of the property deduction (returned the tax paid for 2017 and 2018). Yablokov retired in 2019. Accordingly, after retiring in 2019, Yablokov can exercise the right to transfer the deduction and return the tax paid for the last four years (2018, 2017, 2016, 2015). Since he has already received a deduction for 2018 and 2017, he will be able to apply for a deduction only for 2016 and 2015. Also, at the end of 2019 (in 2020), he will be able to return the tax for 2019 (the period when he worked).

If not used immediately

According to the opinion of the regulatory authorities, a transfer to 3 years ago is possible only if the pensioner applies for a tax deduction in the year following the year the balance was formed. If, with a deduction, the taxpayer applies in subsequent years, then the number of years for which the balance can be carried forward decreases accordingly (Letters of the Ministry of Finance of Russia dated May 15, 2015 N 03-04-05 / 27878, dated April 3, 2015 N 03-04-05 / 18913 , dated 20.02.2015 N 03-04-05/8171, dated 17.01.2013 N 03-04-05/7-33, dated 15.01.2013 N 03-04-05/7-20).

This rule limits the possibility of receiving a deduction only to the last four calendar years. For example, in 2019, the deduction for 2014 cannot be received under any circumstances.

At the same time, in our opinion, regardless of how many years have passed since the purchase of housing and retirement, a pensioner always has the opportunity to receive a deduction (tax refund) for the last four calendar years (since the year the balance was formed can always be considered the last year, in which the pensioner received income).