Sample 3 personal income tax with mortgage interest. Registration of a tax deduction when purchasing an apartment with a mortgage

A mortgage is a serious burden for every family. By collecting a sufficient package of documents, you can receive a tax deduction of 13% from the payment of the cost of housing and even bank interest.

As soon as a person begins to pay a mortgage loan, 13% of all taxes transferred to the state can be returned. The action is permissible annually until the amount of personal income tax refund when purchasing an apartment with a mortgage reaches 13% of the total cost of living space. A percentage of the bank loan value is also allowed to be returned. The process occurs once a year, after filing the declaration.

What can you claim?

Both the homeowner who received a mortgage and his spouse can apply for a tax deduction. To do this, it is necessary to receive an official salary and pay taxes, since the funds are returned from the amount transferred to the state in taxes. Submission of documents is carried out in the year when the corresponding entry about the transfer of rights to property in favor of the applicant appears in the state register. Available:

• Basic property deduction. It is 13% of the cost of the purchased apartment. The maximum possible amount is 260,000 rubles. in a year.
• Compensation from the interest that the owner pays on the mortgage loan. 13% is also deducted. Since 2014, there has been a restriction, the maximum number is 390,000 rubles. It is also valid in 2018. Loans issued earlier do not have such restrictions.
• Refund for funds spent on repairs if the apartment was purchased in a new building without interior decoration.

First, the property tax benefit is obtained, and only in the year when funds for it are exhausted, compensation for mortgage interest is issued.

Until 2014, it was possible to receive a deduction for the entire amount of the cost of purchased living space. Since 2014, the figure for tax compensation was limited to 3,000,000 rubles. If the purchase amount is lower, then from the actual cost. If the loan was taken out for an amount exceeding the confirmed purchase price, the accrual of funds to be returned will relate only to the amount that was paid for the housing.

After 2014, you can receive a property deduction for the purchase of one home, and a deduction for interest from another loan.

The right to a tax deduction from 2016 becomes independent of how many real estate properties were purchased. The limitation applies only to the maximum amount from which funds are returned.

When you can't get

There are some restrictions on receiving a refund of this portion of the tax. Even when purchasing with a mortgage, funds cannot be returned if:

• The purchase and sale transaction was carried out between close relatives.
• When purchasing, maternity capital was used as part of the payment for the loan. In this situation, the ban on deduction applies only to that part that was paid from public funds; for the remaining amount you can get your 13%.

If not the entire cost of the loan was spent on the purchase of residential real estate, then the return of funds will concern only the part that was spent on the purchase of real estate. Moreover, after 2014 this also applies to non-residential premises.

Documents for the tax office

Before applying for a tax deduction when purchasing an apartment with a mortgage, you should prepare and subsequently submit to the service the following documents:

• Completed form 3 personal income tax declaration (required for tax refund for purchasing an apartment). Original paper provided.
• An application for a property deduction when purchasing an apartment with a mortgage, which must indicate a bank account or card where the returned cash benefit can be transferred.

Sample of a completed application:

• The original 2-NDFL certificate issued by the employer company about the income received during the year.

Form (Form 2-NDFL) Certificate of Form 2-NDFL

• If the apartment was purchased on the basis of joint ownership or it was decided that the owner’s spouse will receive the benefit, it is necessary to draw up a special agreement on the distribution of funds, as well as a copy of the marriage documents. You should be careful before applying for an income tax refund when purchasing an apartment with a mortgage agreement. Such a document is signed once, so the distribution of interest from the deduction between spouses also remains unchanged throughout all years of receiving the deduction. Valid only for transactions completed before 2014.

Sample completed agreement:

• If a child has shared property, his birth certificate must be provided for the maximum possible amount.

To confirm the maximum deduction amount, you need a package of documents confirming the fact of purchasing the home and the funds spent on it:

• Contract of sale.
• Certificate of ownership. If the funds have been invested, then the act of transferring ownership of the apartment.
• Accounting documents - checks, receipts, orders, if transferred in cash - a notarized receipt from the former owner.

Registration of monetary compensation when purchasing an apartment occurs only once; in the future, only submitting a declaration is sufficient. It is important to know what documents you need to provide so as not to waste time making multiple visits to tax offices.

Documents for return from mortgage interest

In order to repay the interest paid, you must submit to the tax authorities:

• A copy of the mortgage loan agreement.
• A copy of the schedule according to which the mortgage is repaid.
• A certificate issued by the creditor banking organization on the amount of interest paid for the year.
• Confirmation of payment made in the form of bank documents - checks, receipts, etc.

You can apply for a mortgage interest deduction only after you have selected the full property deduction. If the tax amount allows you to receive all the funds in full (or the deduction was not issued in previous years, and now you can return the funds using declarations from previous years), you can submit documents for both deductions.

Those who are finishing a new apartment also have the right to property compensation. In order to receive it, you must additionally provide documents for construction materials, an agreement with the contractor and documents on payment for his services.

Filling out the declaration

Before you fill out a return on mortgage interest, you must prepare all the documents to apply for a tax deduction. Many of them require notarization, but tax officials, having the originals in front of them, can also certify copies, which will save time and money.

The main thing you need to know is that all deduction data is filled out in the general declaration. Forms change annually, so you should be prepared that past experience is not entirely sufficient for work in 2018 and use the Internet, the help of tax officials or a professional accountant.

Declarations can only be made for the past 3 years. If taxes were previously assessed, mortgage interest was paid, but a return was not filed, you cannot receive a deduction for lost years. We will have to wait for next year, new tax payments, from which it is allowed to compensate for income tax.

Once documents are submitted, funds will not be refunded immediately. Usually, about 3 months pass from the date of submission of documents; this time is spent checking all the data provided. If the decision is positive, you will have to wait another month for the money transfer.

Receiving government support through a property deduction allows you to reduce the financial burden borne by citizens paying a mortgage loan. Thanks to the restrictions introduced, these benefits are enjoyed by the most vulnerable segments of the population.

This document is filled out by taxpayers - citizens who independently calculate the amount of tax that they subsequently pay on their income.

These include entrepreneurs, persons receiving taxable income and specialists engaged in private practice.

How to prepare the personal income tax-3 registration for a tax deduction for the purchase of an apartment with a mortgage?

There are several rules for document formatting:

We submit the declaration in person to the tax office:

1. In addition to filling out the personal income tax declaration-3 for mortgage interest, you will also need to attach all additional documents;
2. print two copies, one of which will remain with you and can be useful if any questions arise;
3. go and submit everything to the tax office, including the second copy. It will be certified and given back to you with a special note.

Submitting a declaration by mail:

1. find the form on the Internet and print it out;
2. fill it up;
3. attach other documents (see below);
4. when you come to the post office, send a package of papers;
5. Once submitted, you will be given a date-stamped copy of the description of what you sent.

Submit your declaration via email:

The personal income tax form-3 generally consists of 21 pages. We only need:

• Page 1;
• page 2;
• first section;
• sixth section;
• sheet A;
• sheet G1;
• sheet D1.

Calculations

To fill out personal income tax-3 when returning mortgage interest, you will first need to calculate the amount of the return.

For example: Anna Petrova purchased an apartment for 3.5 million rubles, taking out a mortgage of 2 million for a period of 5 years. The total interest paid on the loan is 1 million.

Now we calculate from what figure we can get a deduction.

2 000 000 + 1 000 000 = 3 000 000

A logical question arises: where did the two million come from? The fact is that the maximum amount with which you can get 13% is the same 2 million. In total, a refund of 390 thousand rubles is due. This number is 13% of 3 million rubles. The mortgage interest deduction will be paid for five years until the mortgage is finally paid off.

In the first section of the document, we need to indicate the same amount of 390 tr, namely in field 050. In the second section, in the first paragraph, indicate your total income, let’s assume it is equal to 95,000 rubles. Duplicate this in columns 030 and 040. In paragraph 7 we make the following calculations: 95,000: 100x13 = 12,350 rubles - this is the amount of taxes withheld from your total income. Also enter 12,350 rubles in column 140.

Fill out sheet A. We take information from the 2-NDFL certificate. This is an income statement taken from the employer. In columns 070, 080 we enter 95,000 rubles. At 090 and 100 we indicate 12,350 rubles.

In sheet D1 you need to enter the figure of 2 million in field 1.12(this is the maximum amount with which the refund occurs). At 1.13 personal income tax-3, the interest on the mortgage will total 1 million, which we enter there.

What sections need to be completed?

As we mentioned above, you need to fill out the following sections:

The first pages are called title pages. They contain detailed information about the taxpayer.

The first section is calculation. It calculates the amounts that will be returned.

The sixth section will use the information from the first, i.e. the amount of 13% refundable income tax.

To fill out sheet A, you will need to enter data from the personal income tax declaration-2. This is your profit and personal income tax paid.

G1 is filled out selectively, depending on the provision of standard deductions at the company;

D1 contains information on the amount of property deductions.

The next section will provide examples of filling out personal income tax-3 when purchasing an apartment with a mortgage.

How to fill out personal income tax-3 for the return of mortgage interest (filling example)

Title page

It is not necessary to enter the TIN, but if you know it, it is better to indicate it on all completed sheets. Find out your TIN at: www.nalog.ru.

When the TIN is not entered, you are required to provide information about yourself:

1. full name;
2. Date of Birth;
3. passport data: date of issue, number and series, who issued it;
4. code of the identification document (its type);
5. choice of taxpayer status. There are two of them, if you are a tax resident of the Russian Federation - indicate 1, if not - 2;
6. enter your mobile phone number;
7. enter the number of completed pages.

First section

To fill it out, refer to the 2-NDFL certificate containing information about income.

Calculate them and enter your monthly income in the section.

Sixth section

This section contains information about the amounts of tax that are payable.

• Initially, you will need to enter KBK (budget classification code).
• After this, enter the OKATO code of the territory where the tax was paid (contained in the 2-NDFL certificate) and the amount that was withheld from you to pay the tax.

Sheet A

Here you indicate your income on which you paid 13%.

• Enter the name of your employer's company, as well as its details. A list of all necessary data is included in the personal income tax certificate-2.
• Enter the total amount received from this organization and the amount of tax paid.

Sheet G1

First, fill in the information in the first section.

In order to fill it out, refer to the 2-NDFL certificate about your income. Calculate them and enter your monthly income in the section.

Section 2 is more difficult to complete, but quite doable.

Take details of the taxes you paid at your place of work and then there will be no problems. If, in addition to the amount indicated in the certificate, you had other deductions (see Personal Income Tax-2), then write them down on specially designated sheets.

Sheet D1

• This part of the declaration contains summarized information from all pages and sections.
• Next, you need to count the number of completed pages and indicate them on the title page.

After this, filling out the declaration is completed.

Now you know how to fill out personal income tax-3 for the tax deduction for mortgage interest.

Common errors

Often your declaration may not be accepted due to incorrect completion. The following are common mistakes:

Documents attached to the declaration

• application to the tax office about the desire to receive a tax refund;
• personal income tax certificate-2;
• last year's personal income tax declaration-3;
• apartment purchase and sale agreement (copy);
• certificate of registration of property rights (copy).

Let's watch a video on this topic:

Now you are familiar with the process of filling out the Personal Income Tax-3 form from A to Z. The information presented in this article will help not only save time searching for information, but also avoid unnecessary problems associated with simple ignorance. Thanks to her, you now know how to fill out personal income tax-3 for a tax deduction for an apartment with a mortgage.

An increasing number of Russian citizens are deciding to buy an apartment with a mortgage. 3-NDFL for 2016 will help you make a property deduction for the interest paid to the bank for the loan. Let's consider this situation in more detail.

Legal basis

By virtue of the direct instructions of sub. 4 paragraphs 1 art. 220 of the Tax Code of the Russian Federation, when purchasing an apartment with a mortgage, 3-NDFL allows you to partially return the tax on salary income previously transferred to the treasury.

You can only do this once in your life. It’s just that sometimes the exercise of this right, for natural reasons, stretches out for years until the corresponding amount of personal income tax is formed in the budget, paid through its tax agent by the purchaser of the mortgaged home.

Paragraph 8 of Article 220 of the Tax Code of the Russian Federation directly states that in the case of purchasing housing with a mortgage, personal income tax deduction is allowed only for one residential property purchased in this way. This choice is made by the buyer himself. Even if both apartments were subsequently combined into one object, this does not affect the deduction in any way.

If the buyer has not taken out a mortgage, then the amount of personal income tax due to each person for a refund of 260,000 rubles can be distributed among several residential properties until it is exhausted to zero. Mandatory condition: ownership of both apartments was registered by Rosreestr after 01/01/2014. This is due to changes in tax legislation.

Mandatory condition of the mortgage agreement

Another important feature: the agreement for a mortgage loan or loan must be specifically targeted. That is, it must contain a condition that the only permissible direction for spending the money issued under it is the purchase of housing (house, apartment, room, shares in them).

Thus, simply directing funds received from a non-targeted loan/credit to purchase an apartment is not enough to obtain a property deduction. This is confirmed by the letter of the Federal Tax Service of Russia dated June 26, 2014 No. BS-4-11/12234.

Read also Personal income tax from advance: rules for withholding and payment

Amounts of deduction and tax to be refunded

As was said, subclause 3-NDFL allows you to declare a property deduction for previously paid income tax when purchasing an apartment with a mortgage. 4 paragraphs 1 art. 220 Tax Code of the Russian Federation. We are talking specifically about the amounts that the home buyer used to pay off interest on the mortgage loan (loan) that he took out from the bank of his choice.

Please note that in relation to the purchase of an apartment with a mortgage in 3-NDFL in 2017, the statutory limit and limitation of the mortgage housing deduction must be observed:

• up to 3,000,000 rubles for interest paid to the bank;
• only one purchased apartment to choose from.

In simple terms, for the purchase of an apartment with a mortgage, 3-NDFL will allow you to return a maximum of 390,000 rubles of income tax paid after this transaction to the treasury. This amount follows from the amount of property deduction for the mortgage:

3,000,000 rub. × 13% = 390,000 rub.

We would like to add that as of January 1, 2014, the deduction for the regular purchase of an apartment and the deduction for the purchase of another apartment with a mortgage are not directly related to each other. You can use both. This conclusion is confirmed by numerous explanations from the Russian Ministry of Finance (for example, letter dated August 11, 2016 No. 03-04-05/47095). Provided that the buyer did not include previously repaid mortgage interest in the property deduction.

One way to return part of the funds invested in mortgage housing is to apply for a tax deduction. This right can be exercised by every officially working citizen who makes contributions to the Pension Fund.

Competently filling out form 3-NDFL, the correct list of accompanying documents and their copies guarantees you timely payment of the money due - that which you paid from your salary as tax and which must be reimbursed to you for the purchase of a new apartment under a mortgage loan agreement and for the interest paid.

Preparing to fill out the declaration

Before filling out the declaration itself, you should prepare documents, the data from which will be needed when working with form 3-NDFL. Depending on life situations and the terms of the mortgage agreement, their list varies slightly, but in most cases it is necessary to prepare the applicant’s personal documents and documents for the housing purchased with a mortgage.

Personal documents of the applicant

• passport;
• certificate 2-NDFL (it should be ordered at work in advance, from the applicant’s main and all other places of work);
• application for a refund of overpaid tax.

Documents for purchasing an apartment

• certificate of state registration of ownership of the purchased mortgaged housing;
• a contract for the sale and purchase of residential space or a share participation agreement;
• receipts (if the transfer of funds was carried out through a bank) or receipts (in the case of paying for the apartment in cash) about the transfer of funds for the purchased housing to the seller;
• loan agreement between you (and co-borrowers, if any) and the bank;
• an individual mortgage loan repayment schedule - issued by the bank;
• bank statement on the loan payment according to the schedule;
• bank certificate about interest paid for the past year.

Additional documents

• birth certificate of the child/children (when receiving a deduction for minor children);
• marriage certificate when receiving a deduction for the second spouse;
• application for distribution of deductions - if the amount to be deducted is divided between spouses;
• pension certificate (necessary in a situation where the applicant is a pensioner, because in this case he has the right to return tax for the last three years before retirement);
• certificate for maternity capital (if the down payment or part of the mortgage was repaid using capital).

Calculation of the refund amount

How to calculate the amount due to you for refund

The law provides all citizens with the opportunity to apply for a tax deduction for housing that they purchased as their own, and for interest paid under a mortgage agreement (up to 3 million interest paid). This means that for an apartment purchased under a mortgage loan agreement, the applicant can demand 13% of the transaction amount (but: no more than 2 million of its value) and the amount of interest payments made (but: no more than from 3 million rubles paid towards interest).

The maximum possible deduction is, judging by the data above, 260 and 390 thousand, respectively. However, the exact amount depends on the specific values ​​of the cost of the apartment and the interest paid.

Complicated situations

1. Maternal capital. The law says that if part of the mortgage loan was repaid with maternity capital funds, then this amount must be deducted from the accounting for funds for which a tax deduction is due. This can be explained very simply: you did not pay tax on maternity capital, and therefore the right to its return did not arise.
2. If the applicant is a pensioner. If the pensioner continues to work and make contributions to the Pension Fund, then all compensation occurs as usual, based on the data of his 2-NDFL certificate. If the applicant is already retired and does not work, then he can receive a deduction from the last three years of his working activity. To do this, you need to order the appropriate 2-NDFL certificates at your last place of work.

Instructions for filling out form 3-NDFL

Now, knowing the basic circumstances of your purchase and armed with all the necessary documents, you can begin filling out form 3-NDFL.

ADVICE: You can fill out 3-NDFL directly in the taxpayer’s personal account on the website of the Federal Tax Service. To do this, it is not necessary to go to the regional tax office and receive a password. You can log into your account using your credentials from the State Services portal.

If you are filling out a paper form, you can download the form on the official website of the Federal Tax Service. Click on the link below to view the form and examples of how to fill it out.

Using a paper form as an example, we will consider filling out the form in the event of a mortgage return when purchasing a home. We will fill it out of page order for ease of checking the entered data.

page 001

Title page of the declaration. Contains information about the applicant, full name, date and place of birth, passport data, TIN, postal address, telephone number. Do not enter the date for completing the declaration - this will need to be done when submitting it.

Sheet A

This is information about your employer. All the necessary data is in the 2-NDFL form, just fill them out carefully in the correct order (points 1.1, 1.3, 1.2, 5.1-5.4 from the 2-NDFL form). The tax rate indicated in field 010 should be equal to 13%.

If you have several employers, information about them must also be indicated in this section.

Sheet Zh-1

Point 1 contains data on your monthly income; all data must be taken from certificate 2-NDFL, which also contains the monthly distribution of income. Please note that income for each month must be entered with an increasing intermediate value of the amount. That is, if in January and February your salary was 20 thousand, then in the January line there should be 20,000, in the February line - 40,000 (20,000+20,000) and so on. In line 120, this will give you the total amount of income for the entire year. You must also indicate the number of months in which your income did not exceed 40 thousand rubles. (clause 1.2) and 28 thousand rubles. (clause 1.3). Item 2 of this sheet includes standard child tax deductions received by the employee, if the applicant is eligible.

Completed sheet G-1 with a total annual income of 840 thousand rubles. and a standard deduction for a child in the amount of 23.2 thousand rubles. can be found in the documents attached above.

Sheet D1

The most important thing in our application is that it is devoted to the characteristics of the purchased housing. Having indicated the type of residential property and its full postal address, fill in the type of ownership (individual, shared, common, child's property). In paragraph 1.7 you need to write the date of receipt of the certificate of ownership.

Item 1.11 of sheet D1 is the amount of your expenses for purchasing an apartment (including the amount of the mortgage loan, minus maternity capital involved in repaying part of the debt). To simultaneously apply for a property deduction and a deduction for interest, indicate the amount spent on them in clause 1.13. Clause 2.7 is equal to clause 080 from sheet A, in clause 2.8. you indicate how much income will be used to calculate the deduction this year (the amount must be less than or equal to the size of the tax base). Clause 2.10 – for the balance of the property deduction carried over to the next year.

Section 1

This includes data relating to the received amounts of tax, which were paid into the state budget (from 2-NDFL - tax amount) and are subject to issuance. The OKTMO code can be viewed in form 2-NDFL from your employer. In field 020 (budget classification code) you should write 18210102010011000110.

You can check your calculations using a mortgage calculator.

Section 2

A general summary of your income and calculated tax base. Each item has special explanations about which items from which sheets of the declaration to enter the indicators here.

ADVICE: When filling out the paper form, use a pencil. Only after checking all the amounts, enter the data by hand.

Sending documents to the tax authority

This concludes the most difficult part of receiving a deduction from the state. All that remains is to fold the sheets in order, as in the form you downloaded (title, section 1, section 2, sheets A, D1, G1) and number them. It is also necessary to attach copies of documents, the list of which is indicated at the beginning of the article. It is not necessary to notarize copies: it is enough to write on each sheet of the copy: “Copy is correct”, put your full name and signature. An application for a deduction should be attached to the completed declaration and copies of documents. A sample application for a deduction can be downloaded from the link with attached documents above.

What's next?

Within three calendar months after the submission of documents, applications and declarations, a desk audit of the received data takes place. Do not forget to indicate your cell phone number on the title page of Form 3-NDFL, since tax officials at this time can contact you at any time for more detailed information. You may have to go and personally bring them some documents, even those not listed in the list of required ones.

After making a positive decision to return the deduction, the required amount goes to the Treasury, which in a month will transfer the money to the account specified in your deduction application.

ADVICE: When filling out form 3-NDFL in subsequent years to receive the following parts of the required deduction, you no longer need to attach copies of documents on the purchase of an apartment; you will only need fresh bank statements about the amount of interest paid.

If you purchase real estate using mortgage funds, you have every right to make a refund of the taxes paid (subject to certain conditions).

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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A declaration is used to report income and declare your right to a property deduction.

Form 3-NDFL on mortgage interest is an opportunity for citizens (which not everyone knows about) to defend their right to return part of the money spent.

What you need to know

It is not correct to think that everyone without exception can return tax on mortgage interest. There are certain conditions, without which funds from the previously transferred tax from the budget will not be paid.

Who, when and how can apply to authorized structures to receive a deduction when purchasing real estate?

Possibility of return

The borrower has the right to return the amount with interest on the mortgage loan () in the amount of 13%. But only those persons who have official income, which is subject to income tax, have this opportunity.

The amount of the refund is made only within the amounts that were withheld as tax. The less earnings a taxpayer has, the less amount he can return from the state budget.

The amount of the mortgage payment may be reduced after completing the procedure for obtaining a property tax deduction. This opportunity is provided to taxpayers only in the amount of 260,000 rubles.

The calculation is carried out depending on the cost of the purchased property, but its price should not exceed 2,000,000 rubles.

If the mortgage is taken out using maternity capital, then this amount will not be taken into account when calculating the tax deduction. It is not necessary to wait until the mortgage loan is fully repaid to apply.

You can submit certificates to tax authorities within a year after purchasing real estate. You will be denied a mortgage deduction if:

• you do not have official income;
• have already used the right of deduction before;
• documents are drawn up with errors or one of the required certificates is not provided;
• the mortgage that is used was taken out from a foreign bank.

Who submits the reports

1. An individual who conducts business activities - using the funds received during the work of an individual entrepreneur.
2. Notaries and lawyers who are engaged in private practice.
3. An individual who received profit from the sale of real estate that was in ownership for less than 3 years, regardless of the amount of income. Moreover, individuals are obliged to submit a report to the Tax Service, regardless of whether they have to pay personal income tax or not.
4. An individual who has made a profit from the sale of shares, except for transactions made with the help of a broker, trustee or other person in accordance with.
5. An individual who receives profit from the rental of real estate in accordance with the agreements concluded with citizens.
6. The person who makes a profit in accordance with.
7. A resident of the country who received profit from a source outside the Russian Federation.
8. The face that won the lottery on the betting table.
9. A person who has profit from the sale of rights to property or shares in the authorized capital under.
10. A person from whom tax has not been collected by tax agents, etc.

When?

You can submit a declaration at any time after the purchase and sale transaction has been completed. That is, if a home was purchased (using a mortgage amount) in 2012, then you can apply for a tax refund even in 2019.

The procedure for filling out a mortgage declaration

It is very important to correctly fill out 3-NDFL on mortgage interest, because this is a guarantee that your requirements will be satisfied.

What certificates should I collect for this, what forms will I have to fill out? How to accurately calculate the amount to be refunded?

Attached documents

The main documentation package should contain:

• identification document;
• , which contains information on the amount of interest accrued;
• (issued by the employer);
• (but not required);
• a certificate (certificate) that confirms ownership of real estate;

With the collected documents and completed declaration, you need to contact the Tax Inspectorate at your place of residence, regardless of where the mortgaged housing is located. You should file every year until you use your eligible deduction amount.

There is no need to re-submit the full list of certificates - you will need to provide 2-NDFL, an application for deduction and a certificate from a representative of the banking institution, as well as a statement of cash flows.

Calculation of amounts

Let's understand it with an example. You bought a home at a price of 4.4 million rubles. The loan amounted to 2.2 million, and it was taken for 10 years. If we calculate the total loan amount, we get the following figures – 1.1 million.

The deduction can be obtained from 3.1 million rubles. (2 million is the maximum from the price of the property that can be applied to the deduction, 1.1 million is the mortgage amount).

The amount of property deduction is 403 thousand rubles. (this is 13% of 3.1 million). 260 thousand is the amount that the taxpayer has the right to receive immediately. This does not take into account the method of payment of the 2 million limit.

The only condition is that the borrower’s profit must be sufficient to deduct payroll taxes. The amount of the mortgage deduction will be returned only as it is repaid, that is, over 10 years.

So, the formula used to calculate the refund amount looks like this:

If any deductions were already provided in the year (for example, for education), then the amount will be reduced by the amount that is returned to the taxpayer.

Filling example

For example, an individual bought an apartment in 2008 at a cost of 2.5 million rubles. The amount of profit (from the 2-NDFL certificate) amounted to 360 thousand rubles in the same year. 95 thousand rubles were paid on the loan, which is confirmed by a certificate from the bank.

In the declaration, sheet L is filled out:

In the form, you must fill out all lines of paragraph 1 (from the certificate that the property is registered).

You must specify:

In the example presented, the balance amount is RUB 1,735,000, which will carry over to the next tax period. In the new year, interest on the loan will be added, and the deduction amount will be calculated taking them into account.

The next step is to fill out section 1:

Let's move on to section 6:

Please note that OKATO is an indicator from the 2-NDFL certificate. The tax amount is paid using this code, and the refund is also made using it.

After filling out all the necessary declaration forms, you should enter your personal data on the title page (you should have 6 sheets in total):

• Title page;
• continuation of the title page;
• 1st section, where the tax base and the amount of tax on profit are calculated, which is taxed at a rate of 13%;
• Section 6 displays the amount that is payable to the state treasury;
• sheet A displays profit from a source located in the Russian Federation, if this income is taxed at a rate of 13%;
• sheet L - for calculating property deductions based on the amount that was used for construction work or the purchase of housing within the country.

An additional sheet may be G1 if you sold the property, that is, you have profit from the sale of the object.

It is not necessary to fill out the declaration by hand. Today there are a lot of services that will help you calculate all amounts and have code guides.

This will significantly simplify the tax payer’s task, since the form will be filled out automatically when entering data. You just need to print it out or send it by email to the tax authority.

Common Mistakes

1. Problems often arise when carrying forward the balance of unused deductions from the previous year. In the line to display the costs of purchasing or carrying out construction work, you need to enter the total amount (but not more than 2 million). The line to display deductions provided last year, as well as mortgage interest for all years (that were paid) must contain the amount of the deduction that was received before (from paragraph 240 in the old declaration).
2. No signature, date, page number.
3. Inconsistency between the amounts from the sellers and the purchase and sale agreement.