Tax deduction for an apartment: complete instructions. What documents to confirm expenses. Registration of social deduction

This instruction has been compiled for those who have decided to save their personal time and apply for their social (treatment, education) or property deduction (for the purchase of an apartment, room or house) via the Internet.
For these purposes, the tax office has created a personal account in which you can submit your declaration online, confirming the data specified in it with scanned copies of the necessary documents. Where and how to do this correctly? Read about this and much more below.

Step-by-step instructions for sending a declaration and application for a refund

1 step

First of all, you need to go to the website of your personal account of the tax service: https://lkfl.nalog.ru/lkfl/login

1. You must contact any Federal Tax Service. You must have your passport and your TIN with you (a copy or original is possible). If you apply to the tax office at your place of registration, it is enough to have only your passport with you.
2. If you have an account on the Gosulugi service: https://esia.gosuslugi.ru/, which is confirmed in an authorized center, then you can use it to log in (Button No. 3 in the picture). However, if you confirmed your account through Russian mail (that is, you sent your login and password by mail), then this may not be enough, since your account may not be complete. In order to get full access, you just need to contact the center where you can do a second “identity confirmation”; you can find one using the link on the official website: https://esia.gosuslugi.ru/public/ra. To do this, you will need the original SNILS and passport. After “identity confirmation” you will be able to log into your personal account using your account.

Step 2

Having entered your personal account, the first thing you need to do to be able to file a tax deduction through your personal account is to obtain a certificate for the electronic signature verification key. With this key you will sign a set of documents that you will attach to.

To do this, in the upper right corner click on: Your profile.

Step 3

Step 4

On the key creation page, you choose one of three methods; their differences can be seen by clicking on the question marks next to the corresponding option:

• The electronic signature key is stored in a secure system of the Federal Tax Service of Russia (recommended);
• The electronic signature is stored on your workstation;
• Registering an existing qualified signature

Step 5

Step 6

We check the completed data (certificate details). If everything is specified correctly, then create a password in accordance with the requirements and click send a request.

Step 7

Within 10-15 minutes the signature will be generated.

Try refreshing the page after some time. As a result, you should see a green checkmark and the following text: Electronic signature certificate has been successfully issued. This attribute confirms that the signature has been generated and can be used for work. In some situations, it takes 24 hours to create a signature; if this time has passed and you are still in the process of creating it, then you need to contact support ().

Step 8

Next we go to the section: Life situations.

Step 9

Select a section: Submit a 3-NDFL declaration.

Step 10

Now we are on the page for filling out and submitting the 3-NDFL tax return. Next we are given 2 options:
— fill out a new declaration online (button No. 1).
— send the completed declaration (button No. 2).
Since in our case the file was prepared in the 2017 declaration program in xml format, we select: send the declaration completed in the program. Also on this page you can go to the page where you can download the declaration program (button No. 3).

Step 11

We choose the year we need. Next, click select file, on the computer we go to the section where we have saved the declaration file in XML format previously prepared in the program (the name begins NO_NDFL_***). Next click open And OK.

Step 12

Now our declaration has been uploaded to the website and the personal account has identified it.

Step 13

Our declaration has all been uploaded, now we need to add the necessary supporting documents. There is a separate list of documents for each deduction (list for each type at the link, or). In this case, we are processing a deduction for an apartment, so you will need to upload the relevant documents. For each document we need to click the button: attach b document.

Step 14

1. The total volume of attached documents should not exceed 20 megabytes,
2. The size of one document should not be more than 10 megabytes (if you need to reduce the size of a document, say pdf, then you can use this service https://smallpdf.com/ru/compress-pdf or any other).
3. Allowed formats: .jpg, .tiff, .png, .pdf
4. For each document you need to write a description, from the category: TIN, Training Agreement, Apartment Purchase and Sale Agreement, etc. After attaching the file and adding a description, click: save.

Step 15

After we have added all the documents. At the bottom of the country we enter the password for our signature, which we formed together with the signature on (look). Enter the password and press the button: confirm and send.

Step 16

When you go to the messages tab, you can see the entire history of your document flow, including the last message sent - the 3rd personal income tax declaration. You can click on it.

Once you go into it, you can see:

1. Status: immediately after sending it becomes: Created => Accepted => Registered => Under consideration;
2. The tax authority that carried out the registration;
3. Registration date and time
4. Attachments in the sent package.
5. Processing history.
6. Number and date of registration of the declaration (usually all this data appears within 15 minutes, but it can take 24 hours).

If your registration process is not progressing, I recommend calling the tax office. Provided that 3 working days have passed since the date of dispatch.

Step 17

If you want to control what is happening with your declaration, in what form it has reached the Internal Revenue Service, then you need to go to the section: Submit a 3-NDFL declaration(we look). Below you see the section: my declarations, in which you can see all the declarations you have submitted. You can click on the declaration number and see its details.

By clicking on the number you can see:

1. Unique registration number of your declaration;
2. The date of its registration;
3. And also add additional documents (in case you forgot something, or the tax office called you and asked you to add it).

An example of a successfully completed desk audit

How do you know that the verification has been passed and you can count on a deduction? In the message section on the day the audit is completed, you will receive a message from the tax authority: Information on the progress of the desk tax audit on declaration No. *******.

By clicking on the check we need, we are taken to a menu where detailed information on the check is indicated:

1. Registration number of your declaration
2. Desk inspection status

The amount of tax to be refunded from the budget (Confirmed by the tax authority) - this amount must correspond to the one indicated in your declaration. In cases where this amount does not correspond to that declared in the 3-NDFL, before sending an application with details, I recommend contacting your tax office at your place of registration.

This is how we sent our declaration without going to the tax office and without wasting time in line.
Also in your personal account you can send an application with the details according to which the tax office will transfer the funds due to you.

Submitting an application with details for a tax refund

Once your verification is complete, you can: create a return request. To do this you need to go to the section: My taxes=> in the “Overpayment” section, click the button: Dispose of.

Go to section: Life situations =>Dispose of overpayment.

Since we cannot dispose of the “overpayment” without disposing of the debt for other types of tax, we will start forming an application from this section, then continue filling out our document, you must click: “Confirm”. ( Attention! This “overpayment” for transport or any other type of tax is in no way related to your deduction, and if you have a debt for car tax, it will not be covered from the amount of your deduction ).

Fill out the application. Your task is to fill out the section: Return funds to your bank account. Pay attention to the amount.

To fill out you will need:

• BIC Bank;
• Full name of the bank;
• Your account number (This is not a card number, but a payment card or savings book number).

After filling in the details and checking the amount, click: Confirm.

In this section you can view the documents you have just created. To view you need to click the button: Save as PDF. In this particular case, we have several applications, since there is an application for offset of transport tax and 2 applications for an income tax refund (our deduction was divided into 2 amounts, since in the declaration we previously generated we had 2 sources of OKTMO where we paid personal income tax).

After you have viewed the document, you need to enter the password of your key certificate, which we generated in (see)) and click send.

After submitting your application, a notification window will appear: “Application has been sent.” There will be a link to the section: Messages, where all the information about your applications will be. ( Attention! Applications are processed within 30 days from the date of registration).

This section contains all your messages; below you can see what your statements look like in the tax office’s electronic document flow. By clicking on any application, you can see its status.

In this case the status should be: Sent. You can also view the sent document again. In this message the status will change (then it will become: Registered, and after transferring funds: Fulfilled)

All. Your declaration and application are ready and sent. In accordance with Article 78 of the Tax Code, from the moment you submit your application, within 10 working days, the tax office makes a decision on your application after its registration. After making a decision, you will see your application in the list (information on refund decisions), and within 30 working days from the date of the decision, funds will be received according to your details.

This article is written about a tax deduction when an apartment was bought ONLY ON THE SECONDARY MARKET AND ONLY FOR CASH (without a mortgage, financial capital, etc.). If the apartment was purchased with a mortgage, then I advise you to read a separate article at this link, because along with the tax deduction for the purchase, you are also entitled to a deduction for mortgage interest. They are both included in the so-called property deduction.

Tax deduction is a personal income tax refund

Tax deduction is a refund of previously paid 13% personal income tax, i.e. salary/income tax. What amount of personal income tax was and will be withheld from salary/income after purchasing an apartment, the same amount will be returned as a deduction.

The deduction has no expiration date. The right to it arises from the date of registration of ownership of real estate. Even if you didn’t know about the deduction, you can still get it, even 10 years after purchasing the apartment. But how much you can get depends on the date of purchase; this is described below.

Who is entitled to the deduction?

Before making calculations, first read who has the right to deduct tax (personal income tax refund) for the purchased apartment.

What is the size and how much maximum can you get?

Those who are entitled to a tax deduction can receive a refund 13% of the cost of the share in the apartment . See the purchase and sale agreement for the price of the apartment.

If an apartment is purchased and registered as shared ownership by several owners, then the deduction is calculated based on the size of their shares. For example, an apartment worth 3.5 million rubles. Owned by 2 owners, 1/2 share each. They both work and pay personal income tax, so after purchasing an apartment, each is entitled to a deduction of 13% * (4 million / 2) = 227.5 thousand rubles. There is a maximum deduction amount, more on that below.

If the purchased apartment is registered as joint ownership, and this is usually the case with spouses, then each of them is entitled to 13% of half the cost of the apartment. Even when the apartment is registered in the name of only one spouse, the second spouse has the right to receive a deduction for half the cost of the apartment. Any real estate that was purchased during marriage is considered joint property of BOTH spouses, even if it is registered in the name of only one of them (Clause 2 of Article 34 of the RF IC).

The situation is a little more complicated with the maximum deduction amount. The maximum you can return is 260 thousand rubles. , i.e. 13% of 2 million. If the apartment was purchased since January 2014, then each owner has the right to return a maximum of 260 thousand rubles. If the apartment was purchased before January 2014, then this maximum is 260 thousand rubles. are designed for the entire apartment, and are divided among all owners according to the size of their shares. See the examples below in more detail.

If the apartment was purchased before January 2008, then the maximum deduction amount is 130 thousand rubles. This amount is issued for the entire apartment, i.e. divided among all owners according to the size of their shares.

How is it paid?

The entire required tax deduction amount is NOT paid at once. How much personal income tax was withheld from your salary/income during the year will be returned as a deduction next year when you contact the tax office. The money is returned once a year, transferring the remainder of the deduction to the next year. And so on for several years until the entire due amount is returned. For example, if you buy an apartment in 2018, part of the deduction for this year will be returned in 2019, i.e. the next year after purchase. And so on every year until the entire due amount is paid.

If the apartment was purchased a long time ago, then you can return the personal income tax immediately, but only for the previous 3 years. And if during these 3 years you did not reach the required deduction amount, the remaining part will be paid in subsequent years (clause 7 of Article 78 of the Tax Code of the Russian Federation). For example, if an apartment was purchased in 2014, but they learned about the deduction and submitted documents for it only in 2019, then in the same 2019 the personal income taxes paid for 2016, 2017 and 2018 will be returned as a deduction. If you do not reach the required amount, the remaining amount will be returned in subsequent years. Be sure to read the examples. It will be much easier for you to understand all this.

Read each example below very carefully to better understand how the tax office pays money for deductions (returns personal income tax).

I don’t want to count or process anything. Who can I contact?

Then you should look for the “All Inclusive” service from the company Verni-Nalog.ru. The company’s specialists will understand your situation, do the calculations themselves, prepare documents and accompany the entire process of receiving deductions until you receive the money.

The tax office often makes mistakes in calculations and may even mistakenly refuse to receive a deduction. Verni-Nalog.ru specialists have extensive experience in these unusual situations and will help solve them. If for some reason they cannot achieve a positive solution, you will receive a full refund for the services.

The cost of registering a property deduction for one calendar year is 3,499 rubles. You can pay in any way convenient for you.

A significant part of our readers (like me, by the way) pay taxes. However, this amount can be reduced. There is a tax deduction for this. What is this? When applying for such a deduction, the state reduces the amount on which taxes are paid. It is also called the return of a certain part of previously paid personal income tax (personal income tax) when purchasing real estate, medical expenses or education.

Who can receive a tax deduction

Only a Russian citizen who is a tax resident (a person who pays that same 13% of income). Individual entrepreneurs operating in a special tax regime and not having income taxed at a rate of 13% cannot receive a deduction.

What is a tax deduction?

According to the Tax Code, there are several types of deductions:

1. Standard.
2. Social.
3. Property.
4. Professional.
5. A deduction associated with the transfer to a future period of losses from transactions related to securities and transactions with financial instruments of futures transactions that are traded on the organized market.
6. Deductions related to the carry forward of all losses related to participation in an investment partnership.

The most important deduction is property. Let's start with him.

A property deduction can be obtained when purchasing any real estate. How does it work? You buy, say, an apartment, and then the state returns 13% of the amount spent to you, since you paid it income tax. For example, if 200,000 rubles in income tax were paid in a year, then the tax deduction for the purchase of an apartment that you can receive in a year will be no more than 200,000 rubles. If the tax deduction exceeds this amount, the remaining money can be received as early as next year.

The maximum amount of property deduction is 2 million rubles per person for the real estate itself (that is, you can return 13% of this amount) and 3 million rubles for using a mortgage loan. So you can get your money back from several real estate properties (applies only to purchases made since 2014). Tax deduction on interest is provided only for one apartment. This deduction also applies when paying for repairs.

You can get a refund for other purchases as well. But in this case, the total amount of deductions cannot exceed 120 thousand rubles. Moreover, this is not a refundable amount, but an amount from which 13% is debited. (This limit does not include payment for training and expensive treatment.) All these payments can be returned after the tax period, only expenses for the expired tax period are taken into account.

1. Standard deduction (Article 218 of the Tax Code, maximum refundable amounts are indicated):

• 500 rubles per month for citizens who have various state awards and/or special status, for example Hero of the Russian Federation, Hero of the Soviet Union, and so on.
• 1,400 rubles per month for each child, if the parents’ income is up to 280,000 rubles.
• 3,000 rubles per month - for the third and subsequent children.
• 3,000 rubles per month is a tax deduction for a disabled minor child or for a disabled child of the first or second group until he reaches the age of 24 years, if he is a full-time student, graduate student, resident, intern, student, and so on.
• 3,000 rubles per month is a tax deduction for citizens who suffered radiation sickness or other diseases as a result of the disaster at the Chernobyl nuclear power plant, for disabled people of the Second World War and other categories of beneficiaries.

2. Persons whose expenses are related to the following areas apply for a social tax deduction:

• Charity- in the amount directed by an individual to charitable purposes in the form of monetary assistance during the year. Cannot exceed 25% of the amount of income received in the reporting year.
• Education- in the amount that was paid in the tax period for education (your own, children under 24 years of age, wards or wards under 18 years of age and former wards under the age of 24 years). At the same time, the amount of tax deduction for expenses on education of children is 50,000 rubles per year; for your education - no more than 120,000 rubles per year in combination with other social expenses of the taxpayer, in particular with payment for treatment, pension insurance contributions, and so on, with the exception of payment for expensive treatment.
• Treatment and/or purchase of medications- in the amount that was paid in the tax period for medical services provided by medical organizations or individual entrepreneurs engaged in medical activities to the taxpayer himself, his parents, children, spouse. The taxpayer can receive a tax deduction in the amount of all expenses for expensive drugs and treatment.
• Cumulative part of labor pension- in the amount that was paid by the taxpayer during the tax period in the form of additional insurance contributions for the funded part of the labor pension. If additional contributions were paid by the employer, no deduction is provided.
• Non-state pension provision- in the amount of pension contributions paid by the taxpayer during the tax period under an agreement with the pension authority. Unlike the previous case, a deduction can be provided if the employer paid, but subject to contacting him. The maximum amount of contributions from which the deduction will be calculated is 120,000 rubles.

Required documents

1. To apply for a tax deduction for education it is necessary to fill out the 3-NDFL declaration and submit it to the tax office at the place of registration. The following documents are attached to the declaration:

• certificate 2-NDFL;
• tax refund application containing account details for transferring funds;
• agreement with an educational institution;
• license of an educational institution to provide educational services;
• all payment documents according to which payment for training was made.

2. In order to apply for a tax deduction for treatment, along with the 3-NDFL declaration submitted to the tax office, you must provide the following documents:

• tax refund application;
• certificate from work in form 2-NDFL.

In addition, to return funds spent on treatment, you will need to attach:

• certificate of payment for medical services;
• documents that confirm the amount of expenses you incurred;
• agreement with a medical organization;
• license of a medical organization for the right to carry out medical activities.

When refunding drug costs, you will need:

• a recipe issued in a special order;
• payment document.

You can also apply for a tax deduction to pay for voluntary health insurance; for this you also need to provide:

• policy or agreement with an insurance company;
• insurance company license;
• payment documents.

3. To apply for a deduction when buying a home The following must be attached to the declaration in form 3-NDFL:

• certificate 2-NDFL;
• tax refund application;
• residential purchase and sale agreement;
• agreement for participation in shared construction of a residential building;
• act of acceptance and transfer;
• certificate of ownership;
• payment documents.

For mortgage purchases, the following must be added to the previous documents:

• loan agreement;
• certificate of interest paid.

After all the documents are attached to the declaration in Form 3-NDFL, the Federal Tax Service reviews all the papers and makes a decision on granting or refusing a tax deduction.

Registration deadlines

According to Article 229 of the Tax Code of the Russian Federation, a tax return in form 3-NDFL is submitted until April 30 of the year following the reporting year (for expenses in which a refund is expected to be made). This does not apply to receiving social, property and standard tax deductions, but with a limitation: you can submit documents for a refund for no more than three tax periods.

Receipt times

The tax office has three months to verify the declaration, after which the refund is made within a month.

You can do otherwise and provide the employer with an application and notification from the tax office about the right to receive a tax deduction. After receiving these documents, the employer will withhold the reduced tax amount taking into account the tax deduction. In this case, the deadline for returning the tax deduction is postponed from the next calendar year to the period of submission of documents. And you will have to go to the tax office twice: first to submit documents to receive the notification, then to receive the notification.

Every taxpayer, in order to take advantage of the opportunity to reduce the size of their tax base, must know how to apply for a tax deduction.

After reading this article, the process of collecting and filling out the information required to calculate a tax credit will not only become much easier for you, but also faster.

A term such as means the return to an individual of a certain part of material resources accrued from the amount he previously paid for income tax. In this regard, only those persons who work officially and timely pay 13% for personal income tax from all their sources of income can apply for a tax discount.

In order to return personal income tax, the taxpayer needs to collect, execute and submit documents for review either to the tax office or to the employer. Each of these methods has its positive sides.

The good thing about the method of returning personal income tax through the tax service is that the monetary compensation is returned immediately in full for the entire period claimed for deduction. And the advantage of applying for a tax rebate through an employer is that this process is greatly simplified for the taxpayer in terms of preparing documentation.

IMPORTANT! Before you begin the process of filling out the paperwork for the deduction, make sure that by law you are actually entitled to receive a tax credit of this kind. This can be done by reading the following articles of the Tax Code - 218, 219, 220 and 221.

Documents to be received

Before starting to complete the documentation, an individual must collect all the necessary paper forms required to provide a deduction, and draw up some documents independently.

An applicant for a reduction in the tax base needs to prepare samples of the following documents:

• Declaration according to form 3-NDFL. A declaration in form 3-NDFL is a document that contains absolutely all the information about the expenses and income of an individual. Depending on what specific deduction the taxpayer wants to receive (or), he needs to select the appropriate pages of the declaration and enter data into them.
• Certificate according to form 2-NDFL. This document serves to notify the tax inspectorate of all sources of income of the applicant for deduction, including wages, as well as tax fees paid from them.

In addition to the above papers, which, as a rule, are drawn up in accordance with the approved form, the taxpayer will need to personally draw up a document such as an application to reduce the size of the tax base. And on top of everything else, you need to make copies of certain pages of your passport and certify them either with the help of a notary or with your own hand.

How to fill out the 3-NDFL declaration

The declaration, as a rule, includes mandatory pages intended for completion by any taxpayer, regardless of what type of deduction he wants to take advantage of, as well as pages in which information must be entered only in certain cases.

For example, if an individual wants to return income tax for paying for his own education, then he will need to fill out the following pages of the document:

1. First page. Here you must provide basic information about the individual applying for the deduction. As a rule, this is the first name, last name, patronymic, date and place of birth, as well as basic passport data.
2. Second page. This sheet contains information about the amount that the taxpayer wants to receive as tax compensation. The most important thing is to correctly determine and, as a result, enter the amount of the deduction.
3. Third page. This page includes all kinds of information about the taxable base - this is the total amount of income of the taxpayer, the exact amount of income from which taxes are deducted, as well as some other data of this kind.
4. Leaf A. This sheet is necessary to indicate all kinds of information about the sources of income of an individual that were received on the territory of the Russian Federation.
5. Sheet E1. This includes all calculation data that is related to the social or standard type tax rebate. Sheet E1 consists of two parts - the first is intended for information about the standard deduction, and the second is about the social one. Because in this case we're talking about about the return of personal income tax for training, you need to fill out the second part.

It should be noted that all of the above pages, except for sheet E1, are required to be completed by an individual applying for any type of tax deduction.

How to fill out a 2-NDFL certificate

As a rule, the employer is responsible for issuing and processing a certificate drawn up in accordance with sample 2-NDFL. He enters the following data into the document:

How to fill out an application

An applicant for a reduction in the size of the tax base automatically has a question about how to get a deduction. It is for these purposes that there is such a type of document as an application, since it is in it that all the details of a bank card are written down, from which, as a result, the material funds transferred as compensation can be withdrawn.

The application is allowed to be drawn up in free form. In the document, in addition to the account details, you must remember to write which legislative act the applicant for an income tax refund is guided by, the amount and type of deduction, as well as the attached package of documentation.

How to submit a package of documents to the tax office

After an individual has figured out how to apply for a tax deduction, he is faced with a new problem - how to apply for an income tax refund.

Everything is quite simple here. The package of documents must be handed over to either the employer or the tax inspector. If an individual decides to use the latter method, then he must contact the tax authority located at the place of his registration.

However, one rule must be taken into account - a package of papers for a tax discount must be submitted for verification no earlier than the next year, which follows the year that served as the date for payment of certain expenses.

For example, if an individual purchased an apartment in 2017, then he needs to wait until the end of this year and only then complete and submit documentation for inspection. This rule is due to the fact that the documents must contain data for the entire tax period.

Russian legislation makes it possible to choose the method of income tax refund: return personal income tax through the tax service or receive a tax deduction through the employer.

Let's take a closer look in this article at what the features of the method of receiving a refund at work are and, most importantly, whether it makes sense to use it.

You can exercise your right to an income tax refund in different situations:

• when purchasing or constructing real estate;
• when applying for a mortgage loan;
• during training or treatment;
• if there are children;
• etc.

Read more about existing deductions in the article "". And be sure to watch this video:

How can you apply and receive the money you are entitled to? There are only two options:

1. Refund of the entire amount at the end of the tax period (calendar year).
2. Receiving the deduction in installments every month with the help of the employer.

As you can see, the fundamental difference lies precisely in whether the taxpayer receives the deduction in full or not. How does this work in practice?

Let, as the song says, a wonderful neighbor settle in our house. A certain Stepan Grigorievich Frolov bought an apartment in 2018 and decided to exercise his right to a tax deduction. He has 2 options.

Option 1. Having waited until the new year 2019, Stepan Grigorievich filled out the 3-NDFL declaration and sent it to the tax office with all the documents. After verification by the inspector, the entire awarded amount will be transferred to his personal account in one payment. This is where the story ends.

Option 2. Stepan Grigorievich does not want to wait for the New Year holidays. Well, it's his right! Immediately after the sale and purchase transaction is completed, Frolov collects the same documents, with the exception of the declaration. And as in the previous version, it goes to the tax office. A month later, instead of money, he receives a notice of the right to a tax deduction indicating the amount awarded.

With this notice, the “wonderful neighbor” goes to work and writes an application for a tax deduction. From this moment on, Stepan Grigorievich stops paying personal income tax on his earnings!

So, in the first case, the taxpayer pays personal income tax, and next year returns it back; in the second case, he simply stops paying tax to the state. What other features does the second method of filing a deduction have?

How to get a tax deduction at work

In order to return income tax through the employer (and through the tax office), you will have to work hard and collect a package of necessary documents. Each case is special and information about this can be found in other articles on our website.

Let us once again briefly outline the scheme for obtaining a tax deduction at the place of work:

1. We collect all standard documents, except for the 3-NDFL declaration and 2-NDFL certificate.
2. We submit a package of documents to the tax office.
3. A month later we receive from the inspectorate a notice of the right to deduct.
4. We write an application at work and attach a notice.
5. We stop paying income taxes on earnings until the awarded deduction amount accumulates. This occurs from the month in which the application was submitted to the accounting department of the enterprise.

As you can see, we need to visit the tax office at least twice. Then what is the advantage of this method of returning personal income tax? Or maybe there are some other disadvantages? Let's find out further!

Advantages and disadvantages

Easier and faster at work!

The main advantage of a refund from an employer is that it increases your monthly income without putting in almost any additional effort. After completing the documents, you will officially receive a full salary without deductions. Quite a help, don't you think?

By the way! Let's do the math.

Example. Remember that our neighbor Frolov S.G. bought an apartment in 2018? Let this happen in April. Stepan Grigorievich immediately collected all the documents and took them to the tax office. A month later, he came to the accounting department of his company with a notification and wrote an application for a tax deduction. This happened in May.

Frolov's salary is 30,000 rubles. and monthly income tax of 30 thousand * 13% = 3,900 rubles is withheld from him. Those. Stepan Grigorievich receives 26,100 rubles monthly.

And now the trick: after writing the application, from the month of May Frolov will receive a tidy sum of 30 thousand rubles. (this is his net salary). Thus, his additional “income” for the year will be 27,300 rubles. = 3,900 (personal income tax) * 7 months.

The advantage is obvious: There is no need to wait until the new calendar year to get your money back. You can start processing documents immediately after a situation arises in which you have received the right to a deduction (for example, immediately after purchasing an apartment).

Another advantage is that the list of documents that must be submitted to the tax authorities is reduced. If you plan to receive a tax deduction from your employer, you do not need to fill out a 3-NDFL declaration, and you won’t need a 2-NDFL certificate from the company’s accounting department.

Disadvantages of personal income tax refund at work

If you do not want to advertise the purchase of a new apartment, then you definitely do not need to submit documents for a return to the accounting department. After all, this news will immediately become known to all employees of the enterprise. 🙂

But if this is not a secret, then let's continue the conversation.

Sometimes you may notice that less money is coming back at work. This is especially true in cases where, for example, the apartment was not purchased at the very beginning of the year. Let's look at the last example, but we will only return the money through the tax office.

Example. Frolov decided to wait a little while receiving the money and return the entire amount for 2018 at once, in a single payment. Therefore, I went to the tax office at the beginning of 2019. And in this case, I was able to get a refund of 46,800 rubles. = 3,900 (monthly tax) * 12 (months).

Remember the previous example? Stepan Grigorievich’s income from his employer was only 27,300 rubles. (only 7 months after submission of documents). The difference is obvious! And it amounts to 19,500 rubles.

It turns out that getting a deduction at work is unprofitable? Not really. Our friend and comrade Frolov can receive an amount of 27,300 rubles. through the employer. And at the beginning of 2019, submit documents for the past year again (this time in full, including the 3-NDFL declaration). After which he will be returned the due 19,500 rubles = 46,800 - 27,300.

In what cases can you avoid visiting the tax office again? It is best to do this at the very beginning of the new year, so that you have time to bring all the documents to your accountant in January or early February.

Example. Having become a little rich in 2018, Frolov, who received the first part of the property deduction, decided to continue returning the personal income tax and receive a 100% refund in 2019 only at work. That is why he brought confirmation from the tax office that he has the right to a refund for the purchase of an apartment. And since January, the accounting department has not withheld income tax from Stepan Grigorievich.

Is there a benefit? Perhaps yes. If Frolov’s salary remains the same: 30,000 rubles, then a monthly income of 3,900 = 30 thousand * 13% for the year will result in 46,800 rubles.

Frolov could receive the same amount, but in a single payment, after the end of the year, by applying to the tax office in 2020 for a refund of his withheld tax during 2019.

As you can see, everything is ambiguous. And each situation must be considered separately.

But in 2017, the Ministry of Finance obliged employers to return personal income tax from the beginning of the calendar year.

So now at work it will be possible to return the income tax in full, even if the application from the tax office was brought to the accounting department of the enterprise at the end of the year. This was reported in the Letter of the Ministry of Finance No. 03-04-06/2416 dated 01/20/17.

So now the employee can write a request for a refund at work, and the due amount will be returned to his account as excess tax withheld at the enterprise.

It is also necessary to remember one more feature of the return of personal income tax from the employer. Permission from the tax office to deduct is given only for 1 year. If during the current year you did not manage to accumulate the full amount of the deduction and have the right to transfer the balance to the next period, you will have to go through the entire registration procedure again.

In what cases can you contact your employer for a deduction?

We looked at an example where a tax deduction is provided for the purchase of a home. This deduction is called a property deduction and is provided not only in the case of purchasing an apartment or room, but also a house and a plot of land for construction.

In addition to receiving an income tax refund for the purchase of real estate, you can contact your employer to receive the following types of deductions:

• social deduction if Frolov has a need to pay either his own or his immediate family;
• a standard deduction that is provided if available. It is not uncommon for a person to work several jobs, and accordingly, income tax is withheld on each of his wages. A natural question arises: “Is it possible to return personal income tax from different employers?”

  From January 1, 2014, this possibility was established in the Tax Code. So now you can work part-time in different places, receive notifications for deductions and not pay taxes within the confirmed amount.

  The only thing you need to remember when receiving a notification from the tax inspector is to write a statement about what job and what amount of deduction you need to provide.

  There are other situations when, for example, our Frolov received a property deduction at his work from May, and in September he unexpectedly decided to change his place of work. Can he continue to benefit from the tax benefit in his new venture?

  There is no clear answer to this question yet. And the tax office will most likely offer to wait until the end of the calendar year, and then issue a new notification for the next year, where the new employer will already be indicated.

  Let's sum it up

  Registration of a tax deduction from an employer has both pros and cons. And only you can decide which return method to choose:

  • through the tax service: with a slight time delay, but you will immediately receive a significant amount in your hands;
  • through the employer: almost immediately after the right to a tax benefit arises, but with small monthly increases in salary.

  The main thing is that this there is a choice, which means you can choose the best option for yourself.

  If you found useful information in this article, share the link with your friends and acquaintances, and also let them know about it on social networks (the links are just below). Let's help each other! 🙂

  If you need professional advice on how to get your money back more profitably, leave a request on our website. In this case, we will be able to individually consider all options for the development of events and give an informed personal recommendation. We will also help with filling out the 3-NDFL declaration and sending it through your Personal Account.