Is there a tax deduction for pensioners. What tax benefits are provided to pensioners when buying an apartment

Despite the presence of clarification on issues of deduction by persons retirement age, the topic is often the subject of discussion. The most popular are the deductions related to the cost of treatment and the acquisition of real estate by persons who are well deserved. Tell me whether retirees can get tax deductionwhat are the nuances and last changes in legislation.

Tax deduction when buying an apartment by a pensioner

When purchasing housing, a new owner is a refund of an overlated tax paid -. In order for them to use, the execution of two conditions is necessary:

• The right to deduction was not used or size was less than the limit.
• Housing is purchased not at a close relative or employer.
• The presence of income (wages) with which NDFL is paid. You can return for a year no more than it was paid to the budget.

This service is applicable not only to the present, but also the future income of the individual until the limit exhaustion. If a working pensioner does not have any problems with the return of the unnecessary tax paid, except for the return period at low income, then the situation with non-working is somewhat different, because the pension is not subject to taxation. The Government of the Russian Federation, realizing the complexity of the situation, was consolidated in paragraph 10 of Article 220 of the Tax Code, one exception - citizens of the retirement age can take advantage of their right to deduct over the age of three preceding the purchase of housing. If the amount income tax During the period, it does not cover the maximum amount that the pensioner can receive by law, or the last three years he spent on a well-deserved rest and did not pay personal income tax, then to return the rest of the benefits, taxable income will be required. This may be not only wages, but also other income with the cost of income at a rate of 13 percent: selling real estate or shares of enterprises, renting for real estate and others.

Do not forget about close relatives of the pensioner, namely: wives or husband. If a citizen is officially married and its second half works or has a taxable income, compensation can be obtained on it.

The amount of tax deduction is 2 million rubles, respectively, the maximum amount of compensation will be 2 million x 13% \u003d 260 thousand rubles. When using the tax base, you can reduce up to three million rubles, but only one object for life. Applies only to percent.

Examples of calculation:

A citizen of Slutsko in August 2017 retired and decided to move closer to the sea. In 2017, he sold his apartment in which the last 20 years lived, and bought an apartment for 4 million in Evpatoria. To obtain payment, he must wait for the end of the year and submit tax Declaration. All the necessary paper can be provided in the FTS at any time in 2018 or later. At the time of the emergence of the right to deduct, he was retired, so it can return the paid NDFL for 2015-2017. The tax base, over the past three years, was: 450000 + 495000 + 299000 \u003d 1244,000 rubles, and the reimbursement will be 1244,000 x 13% \u003d 161720 rubles.

Citizen Kuzmina is a pensioner by age, but continues to work. In 2017, she bought a house for 3 million rubles and moved to him from a hostel. After registering the right of ownership, she went to submit documents to the FTS to receive deductions from 2014 to 2016. During the period, its income was 1100,000 rubles, so after receiving 1.1 million x 13% \u003d 143 thousand rubles, it has the right to receive a notice from the tax inspection and write a statement at work. In her case, the cost of the apartment is higher than the deduction limit, in the future it will be able to reduce the tax base for another 2 million - 1.1 million \u003d 900 thousand rubles. But the payment will be not the same amount, but a monthly reduction in the tax base until the benefit is fully utilized.

Changes in legislation in 2019

The most important changes in the legislation, which are primarily interested in the elderly citizens, occurred 01/01/2012. It was then that it was possible to take advantage of the transfer of a tax deduction for three years preceding the arise of the right to deduct. But initially take advantage of this right only disabled pensioners. This moment was changed since the beginning of 2014, when working and non-working retirees were equalized in rights (letter of the Ministry of Finance of the Russian Federation of April 17, 2014 No. 03-04-07 / 17776). Since then, there were no significant changes to the laws.

Deduction for treatment

This species refers to. The main features are:

• the possibility of receiving annually;
• the maximum amount is 120,000 rubles per year for all types of social deductions, with the exception or charity;
• you can return nonsense more sumrequested for the year in the form of income tax. The residue is not transferred to the following periods.

Instead of a pensioner who has passed, deduction can get his closest relatives (children, husband or wife). Mandatory condition Is registration of the contract and payment documents on a relative.

When making a pensioner of tax deduction for treatment, it does not matter whether a citizen was treated in state or private clinic, in the country or abroad. With expensive treatment, it is possible to include the necessary drugs acquired by recipe at your own expense.

How to get a pensioner tax deduction

There are two options for issuing benefits: through an employer or tax. Of course, there are still options for filing a declaration through the state service portal or the tax site, but it will still need a visit to the inspection and the procedure will require electronic digital signaturewhich is far from everyone (after writing the instructions on this topic here will add a link). True, the visit to the FTS will be required and in the case of submitting an application to the tax agent. After checking the documents, the inspector will issue a notice of the right to deduction, which, together with the statement, is provided to the employer accounting. Further the tax base It will be reduced to a complete exhaustion of the deduction limit, and with your salary will cease to hold NDFL.

Taxation in Russia concerns not only people working, it affects socially unprotected segments of the population - such as pensioners. Although there are also secured pensioners that are not so much in the country.

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The main part can count on a tax deduction for pensioners in Russia in 2019. Since this feature allows them to save on annual needs.

Important information

The tax deduction is the ability to return the tax collecting previously paid to the budget.

The fact is that the state is established by the categories of citizens and certain areas of life in which you can reduce the load in terms of taxation.

Pensioners enjoy significant relaxation in the NC of Russia. But there are restrictions on which it is worth knowing.

So, the most an important point is that the establishment preferential categories happens at the regional level.

Therefore, in different subjects of the country, the conditions will differ and may vary in the procedure for adopting legislation at the local level.

Necessary terms

The analysis of the conditions for the appointment of tax benefits involves the knowledge of the basic concepts in this area of \u200b\u200blaw:

What kinds are

IN tax Sphere Russia has several types of tax deductions:

Receive tax deductions can only be on the cost of income that are subject to NDFL.

Existing standards

Basically in this regard regulatory document Speakers Tax Code Russian Federation.

In this document, you can find all the necessary citizenship citizen:

At the regional level in the texts of local legislative documents, it is possible to find provisions and on the possibility of tax sentigations in such areas:

• transport taxes;
• land fees;
• property taxes.

Main aspects

You can only receive tax deductions on the tools that have been subject to taxation on personal income tax. Pension payments in 2019 in Russia are not subject to a tax of this species. It is because of this, there are difficulties with obtaining deduction.

If the purchase of a thing or payment of the service took place for cash Pension character, then the tax deduction cannot be obtained. The pensioner must have additional income.

Such can be:

• wage;
• receiving income from leasing property;
• additional income.

It is also possible to get a deduction for old acquisitions. But here is a period of three years - only during this period there is the right to design a deduction. If the set period passed, it will not be reimbursement.

For example, if a citizen worked and received income with Ndfl tax in 2016, and in 2019 he retired, he still has the right and the ability to make a deduction for any previous spending. For example, for buying a house in 2016.

Features of obtaining regulations

To issue a tax deduction of a pensioner may on general reasons with all others. individuals in the country. For them, federal legislation does not provide additional privileges.

You can get a tax deduction in the Department of the Federal Tax Service of the Russian Federation. It is worth choosing a branch that is located at the place of residence of a citizen.

Plus, the taxpayer may be tax agentwho, according to his statement, conducts a return tax on personal income tax in accordance with all the rules.

The pensioner can also receive regional benefits in the FNS, but in accordance with those legislative actswho work in the settlement.

For pensioners there are enough such programs. But if a citizen refers to the category of special pensioners, he may claim a large number of tax benefits.

These include:

• labor veterans;
• Heroes of the USSR and Russia, full cavaliers of the Order of Glory;
• affected by the elimination of the Chernobyl accident.

This list may vary, but in most cases these pensioners get fringe benefits from the state.

Photo: List of necessary documents for receiving tax deduction

Non-working

For non-working pensioners, the only opportunity to get the tax deduction is an additional income. They can be entrepreneurial activity, income from dividends, delivery of property for rent, interest from the deposit deposit.

If the waste of funds occurred in such types of income with NFFL cover, then the means in the form of 13% can be returned.

If the pensioner does not have such income, then another way to save on taxes is to have a special status. In all other cases, paying taxes are made in full and according to the standard scheme.

Working

In the case when the pensioner has a permanent income job, it can claim tax deduction.

This is due to the fact that the citizen's pension provision is not subject to inclusion of personal income tax, but from wages, this tax is held in obligatory.

These 13% can be returned, but only on established programs in legislation. You can get full advice and answers to questions in the FNS department. Although for working citizens it will more conveniently act through the tax agent.

Since 2015, the state has established such duty and status for employers of all citizens of the country. If a pensioner needs to receive a tax deduction, he must refer to the employer with documents and a statement and he will conduct all the necessary operations.

The application to the employer indicates:

• employer and citizen data;
• which deduction and on the basis of which the employee claims;
• what documents make in confirmation of the employee;
• signature and date of compilation.

Photo: Application for property deduction

Regulations

Document 3-NDFL in the form of a declaration is mandatory for compiling when issuing tax deductions. In this paper indicate:

• applicant data;
• its income for a certain period;
• the costs for which the tax deduction should be carried out.

It is best to use a sample of filling 3-NDFL. The Declaration itself is available on the Internet and is drawn up only in the form approved by the legislation of the form.

Photo: Sample Filling Blanca 3-NDFL

Tax deduction for pensioners when buying an apartment in 2019

In this case, the law establishes maximum size The amounts on which the deduction is received is 2 million rubles in 2019.

Photo: Who has no right to tax deduction when buying an apartment

The tax deduction for pensioners during the construction of the house will be the same base. If the housing is bought in a mortgage, then the amount increases to 3 million.

There are several features of this procedure:

For treatment

In terms of medical services There are also deductions. Possible and tax deduction for dental prosthetics by pensioners is also possible - 13% is also returned.

A complete list of medical services is also approved by the government.

Other options

There is the possibility of receiving deduction for the training of their children. Before returning these funds, it is necessary to confirm the fact of kinship, since this kind of deduction is obtained only on close relatives.

There is a chance to get a tax deduction on professional activity pensioner. This includes entrepreneurial activities, which can be engaged in a pensioner and discounts will be in the area of \u200b\u200bincome collection.

Will there be changes in 2019

In the new year, the Government of the Russian Federation does not provide for the introduction of any changes to tax law In this area.

But pensioners can count on local relaxation in tax feeswhich are held quite often. You can track them by contacting the local tax service.

The NDFL pension is not subject to, so the question has the right to a pensioner to return the income tax, is not at all idle.

The pensioner has the right to receive a tax deduction in the following cases:

• From the place of work (if it works).
• According to additional income, for example, from the delivery of an apartment or a non-state pension, etc. It is important that the incomes of 13% are made from these revenues.
• Take advantage of tax deduction. For citizens who are retired, from January 1, 2012, paragraph 10 of Article 220 of the Tax Code of the Russian Federation provides for the transfer of deduction to previous tax periods (not more than 3) before purchasing an apartment. That is, the pensioner has the right to receive a return tax and in the event that at the time of purchase it is retired.

Conditions for this

General conditions for retirees:

1. A citizen is a resident of the Russian Federation (that is, 183 days a year and more on its territory). This rule is fair for those years for which he wants to get a deduction.
2. Apartment purchased on own funds Without attracting state programs, subsidies, the state or employer, etc.
3. Former owners of the acquired real estate are not close relatives of the pensioner.
4. The presence of income taxed by a tax of 13% for the previous 4 tax periods.

For non-working retirement recipients

Consider how you can get a tax deduction, in case you do not work, as in this case, act to return the money. Citizens who are in pensions and not working can take advantage of the so-called "transfer of tax deduction", i.e. Return funds for previous years. Maximum for the previous 4 from year to appeal to the tax service.

Reference: You can make a refund for the next year after the acquisition, for example, if apartment purchased in 2018, you can ask for a refund since 2019.

Example: Pensioner Petrov I.S. I bought an apartment in 2018, respectively, it may be issued in 2019, tax periods from 2018 to 2015 are taken into account. And here the amount of deduction is determined by the time he retired. If in 2018, the refund will be calculated for 2017, 2016, 2015.

The right to transfer the property deduction arises from a pensioner since the year of his appeal to tax inspection. In this regard, if you contact documents a few years after purchasing an apartment, and not the next year, the number of years may be reduced.

Example: Petrov I. S. bought an apartment in 2018 and from the same year he retired. He applied with the necessary documents for making a payment in 2021, respectively, to determine the amount of payments, 2020 is taken and the right to transfer the property deduction for the 3 previous years (and this is 2019, 2018, 2017), i.e. In fact, the tax can be returned only for the 2017 and 2018., Because Later Petrov I.S. No longer worked.

In case Petrov I.S. It is a pensioner since 2013 and in the last 4 tax periods did not work and did not deduct the country to the budget, then the accruals are not inclusive.

And in this situation, it will not be able to get the property deduction non-working pensioner.

For working

For working pensioners, the option of returning tax described above is suitable for the purchase of an apartment - the transfer of deduction (the corresponding changes are made to Tax code RF since 01/01/2014).

Important! When transferring the tax deduction of the declaration to be filled in reverse order - first a later year (for example, 2015), then earlier (2014) and so on until all the necessary amount is obtained.

Working citizens who are retired can get deduction in common order. Of those calculus that the employer makes the budget.

A working pensioner besides obtaining the entire amount over the past years, may generally issue no restraint of 13% of its wages. Then the entire earned amount will be paid in the amount of 100% monthly.

In order to take advantage of such a return, you must:

How to get deduction on ndfl?

For citizens who are in pensions - no matter whether or not - is carried out by general rules as standard. For registration, you can contact the Federal Tax Service for registration, MFC or to the employer (if the pensioner works). Dates for checking documents 3 months after the day of filing and another 1 month is given by the FTS to enumerate funds for a settlement account.

A package of documents for the design of the property deduction does not differ from the documents for the rest of the citizens, the only difference is to provide a pension certificate.

Documents for registration:

1. Declaration of 3-NDFL form for 3 or 4 years. In shape and form, it must correspond to the year of transfer of the residue.
2. Passport.
3. Help 2-NDFL.
4. Treaty of sale or shared construction.
5. Act of receiving transmission.
6. Documents confirming payment - checks, receipts, extracts from the contribution or account.
7. Marriage certificate.
8. Pensioner's ID.

Size amount

At the moment, the maximum amount for the tax deduction is 2,000,000 rubles, regardless of the cost of the apartment, 13% of this - 260,000 rubles - has the right to receive any citizen. This amount is tied to the owner, in other words, if the cost of the apartment does not reach 2,000,000 rubles, then you can get a tax deduction from the next purchase until the entire amount is exhausted.

How to calculate?

Example: The cost of the apartment acquired by Petrov I.S. - 1,800,000 rubles, from this amount, the pensioner can count on a return of 234,000 rubles.

Situation 1.Pensioner does not work. Petrov I.S. I decided to take advantage of the transfer of property deduction and filed a declaration for 2018, 2017,2016, 2015. During this period, he, working, listed as a tax 123,800 rubles. It is this amount that he has the right to get back. The remaining 110 200 rubles. He will be able to receive if there is an additional income from which 13% is calculated, for example, from renting an apartment.

Situation 2. Pensioner works. In this case, using the right to move deduction and receiving 123,800 rubles., Petrov I.S. Maybe without waiting for the end of the tax period, submit an application to the employer to stop charging the wage tax. And the employee will receive a full amount of wages - 30,000 rubles. instead of 26 100 rubles. until 110,200 rubles are completely selected., i.e. Approximately for 32 months.

Watch the video on the return of the hiking tax of the pensioner when buying an apartment:

Is the payment of unearned citizens?

If a citizen is not a pensioner, then it is necessary to take into account that it is possible to receive a deduction from the year of registration the right to property in the Register of Rights to Real Estate.

Important! The right to tax deduction does not have the statute of limitations, it does not matter when the apartment was purchased, you can contact the return and 10 years later. Get deduction for earlier years than real estate was purchased, it is impossible.

Example: Karlov E.B. I bought an apartment in 2008, in the period from 2005 to 2008. It was officially employed, the salary was 50,000 rubles / month. From 2008 to 2010 He was unemployed. From 2010 to 2018 Working, he expelled taxes.

The right to deduction arose from Karlova E.B. Since 2008, and to obtain it, he could apply either in the same year to the employer, or at the end of the tax period in the FTS at the place of residence and receive a refund for 2008.

Because The tax return procedure is not limited to a temporary framework, a citizen may contact the tax service in 2019, submitting a declaration for the previous 3 years - 2018, 2017, 2016. If in this case the amount will be less than 260,000 rubles, then in the following years Karlov E.B. will be able to receive a deduction.

How to return the tax in this case?

In the event that a non-working citizen is in a registered marriage and the apartment was also bought in marriage, make a tax deduction may spouse or spouse.

In addition, as in the case of pensioners, an additional income of the non-working, which has been imposed by Ndfl may be taken into account. It can be a lease of real estate, creative remuneration and other. Procedure Registration of deduction is the same as in other situations.

For minor non-working citizens, parents may receive deduction when buying an apartment. Since the right to return 13% of the cost of the apartment is not limited to time, a citizen may submit documents as soon as it gets to work.

The main thing is to pay attention to pensioners and non-working citizens when returning tax:

• Date of registration of ownership. The pensioner can postpone the deduction of 3 earlier tax periods. A non-working citizen draws up deduction, starting from this date.
• List of documents standard. For pensioners additionally pension certificate.
• Both categories of citizens can be deducted and with an additional taxable income tax.

Return of the tax part when buying an apartment - a great opportunity For taxpayers. If a citizen is familiar with the main information, he can prepare everything required documents and get money in the period provided for by law - 3 months for consideration and 1 month per translation.

Right to tax deductions russian legislation Have all citizens who meet the established requirements. Updated is understood as a certain amount of income that is not subject to income tax.

What are laid down

The tax code is regulated by each of these species with a separate article. The deductions can be summarized within the established limits for each category, but not exceeding the total possible amount for the return.

An important point is that citizens who have income that is subject to a rate of not 13 percent, but, for example, 6%, 9%, 15%, 30% have no right to claim this deduction.

Property

On the this species Tax deductions arises right when buying a citizen of any type of real estate. It can relate to him:

• , rooms;
• buying a land plot;
• repayment of mortgages.

Thus, the right to execute deduction arises next year from the date of purchase and is valid 3 years.

Property deduction may be not only when buying, but also on the sale of real estate. In this case, the maximum amount, non-taxable tax, will be 1 million rubles. The obligation to pay the tax on the sale of real estate occurs only when it was sold after owning it less than 3 years.

Working

When considering the procedure and rules for registration of deduction for pensioners, it is important to take into account that there are pensioners who have retired, and there are those who continue to officially work. Working retirees receive income not only from the state (), but also from the employer.

For working retirees, all the same rules continue to operate as for working non-rewarding citizens. And besides, they have the opportunity to take advantage of the right to deduct the deduction for past periods.

For example, a Citizen Sidorov retired in 2013 and continued to work and deduct income tax. And next year he acquired real estate. Thus, in 2015, he will be able to contact the tax authorities and regain the paid tax for 3 minutes (2014, 2015, 2016). In addition, if these amounts are not enough, it can also get deduction for 2013.

The maximum period of periods preceding the occurrence of the right is set 3 years. This exception to the rules applies only to pensioners.

No matter when real estate was purchased, the pensioner can return deduction over the past 4 years. But only provided that in these periods, the pensioner has income.

Buying housing is important to immediately apply for deduction and not to postpone this right for several years, since the available period for the return of deduction is only 4 years.

If the pensioner is official marriage, and the second spouse is not the title owner of the property, he still has the right to receive a deduction. Also, if the cost of purchased housing exceeds 2 million, then both spouses have the right to receive a tax deduction. This right is based on the fact that the expenses in the family are divided in half between spouses.

To receive deduction, the pensioner should contact the tax authorities with the following documents:

• pensioner's ID;
• personal passport;
• statement on the established pattern;
• help 2 NDFL and wages For all the years, which are planned to return the paid tax;
• certificate of marriage in the presence;
• application for the distribution of deduction between spouses, if you plan to receive both spouses;
• advocating documents for purchased real estate;
• declaration for each year, which is planned to return the tax;
• payment documents confirming payment of a certain amount for the acquisition of property.

After receiving these documents, the payment of the tax authority will be made in 4 months.

Non-working

If the pensioner is not working and does not deduct taxes from income, then it has no right to design a deduction. Because its income is not taxed. However, it remains the right to transfer deductions for past years when he had income.

However, if the non-working pensioner has income from certain types of activities, it has the right to deduct the general reasons as for a working pensioner. Such activities may include:

• real estate sales valuable papers and other property;
• real estate for rent;
• other taxable income.

If the pensioner lives only on pension paymentsAnd has no income for a long time, then when buying a property, it will not be able to make a tax deduction.

Social

• for the purchase of drugs;
• for treatment;
• for life insurance ,;
• charity costs;
• costs on cumulative part Pensions.

These costs can be compensated for yourself in a certain legislation of the amount under similar conditions, as the property deduction. That is, the pensioner must be working, or recently retired and have tax deductions in previous years.

In addition, the pensioner can get deduction if it regularly deducts the income tax on other activities.

The Tax Code has established certain limits, within which you can return the social deduction:

• pensioner for his training can be returned to 120 thousand rubles;
• for their children or guardians up to 50 thousand rubles;
• for the treatment of oneself and close relatives up to 120 thousand rubles;
• per expensive treatment within the amounts spent on documents;
• in the formation of its cumulative part of the pension to 120 thousand rubles;
• during the deduction of donations, the deduction is provided for this amount.

It should be understood that all expenses must have a documentary confirmation.

For treatment

If services medical services turned out to be paid, then this medical institution Must give a confirmation document on the payment of these services. Also, this organization must have an appropriate medical license. Provide services can like individual entrepreneurand legal entity.

When submitting documents for deduction on the basis of the purchase of drugs, the pensioner must provide in addition to documents confirming the payment, also a doctor's recipe confirming the need to buy these drugs.

When executing a deduction for incurred costs in connection with medical insuranceFor which appropriate contributions are paid, it is important to consider one point. The insurance program should not extend its effect on treatment in foreign clinics.

The right to receive deduction can be issued not only to the costs of its treatment, but also:

• spouses;
• children under 18;
• grandchildren and other wards under 18;
• parents.

To determine what type of treatment and medicines include, the pensioner should examine the list of expensive types of treatment and drugs approved by the Government of Russia. If the costs are listed in this list, respectively, the pensioner can return the total amount of costs if it allowed its paid taxes.

If there are no costs incurred in this list, then the pensioner can return the funds spent only within the established limit of 120 thousand rubles.

For children / grandchildren

If the pensioner suffered the costs associated with paying for their children or grandchildren, he also has the right to issue a social deduction. It is important to know that when receiving social deduction Pensioner can summarize all amounts of training costs, for treatment and others. But they should not exceed a limit of 120 thousand. If the limit is exceeded, then the pensioner should choose which of the cost it will execute deduction.

If there were more costs in the calendar year, they cannot be transferred to the next year and get for them in the next period.

The following restrictions are also established by law:

1. The deduction can be obtained for his child until he is 24 years old, for his brothers, sisters under 18.
2. The form of training should be only a full-time.
3. One calendar year for one child can not return more than 6,500 rubles.

The List of Training Costs can also be included:

• tutor services;
• advanced training courses;
• various sports schools;
• schools of art, music and so on.

The main requirement to all these organizations is presented with their relevant license. If the person is engaged in private practice, such as tutoring, then it must have a corresponding patent for training.

In contrast to medical services, it is possible to return funds for training not only within Russia, but also abroad.

In cases where additional people or organizations are paid for training, you can return only those tools that have been spent directly by the taxpayer. Also, funds must be paid personally, and not by another person.

The return period of the tax from the moment when the training costs were incurred is 3 years.

For registration social payments The following documents are needed:

• personal passport of the applicant;
• declaration;
• statement;
• pensioner's ID;
• certificates 2 ndfl;
• documents confirming related communication if the costs were incurred for relatives;
• documents confirming payment;
• documents confirming the availability of a license from the organization;
• other additional mandatory documents.

Filling the declaration and application occurs in a similar way, as in the case of filling in the property deduction.

In the current year, the maximum amount of deduction was increased. Now she has become 350 thousand rubles. For presence a minor child You can get the following deductions:

• for the first and second kid at 1400 rubles;
• for the third and the following 3000 rubles;
• for the baby with disabilities, the amount of 6000 rubles is provided for guardians;
• for kid with disability for native parents 12000 rubles.

If one of the children becomes over 18 years old, then the order of children does not change. If for the third child it was possible to return 3000 rubles, respectively, it remains.

To issue this deduction working pensioner can have an employer or in tax authorities, and non-working pensioners only in tax authorities.

Video

conclusions

All types of deductions are available for pensioners as well as for ordinary citizens. The only distinguishing feature is that the pensioner may be no longer working, but he can get a deduction if he existed tax deductions in the previous 4 years.

If the pensioner is a long time non-working and deducts no taxes, he will not be able to compensate for itself a tax deduction.

Accommodation can be built, or, for example, take a gift, and you can also buy. There are various acquisition options, that is, a one-time calculation or mortgage program lending. And you can find a feature applicable to both cases, which may be known not to all residents of our country.

We are talking about the tax deduction from the amount of purchased housing. Let's figure it out, is it possible to return 13 percent of the apartment to the pensioner?

Suppose that the meaning of such a thing as the "tax deduction" is clearly fully fully readers. In this regard, I would like to draw attention to the fact that the possibility of obtaining a tax deduction implies the presence of any paid taxes (for example - on the income of citizens) To, it was what, what to deduct.

From the above, it follows that those citizens pay tax deduction can be obtained, that is, they work, or, as an option, entrepreneurial activities. The same applies to retirees.

And this is usually. But, as sometimes it happens, there may be some exceptions from it. Also 13% of the purchase of housing can get:

• juvenile children, if the purchase is issued in their name, and parents are good taxpayers. This situation is applicable and in the case of mortgage lending;
• disabled pensioners if the housing was acquired by them - either in the year of their retirement or in the previous year. If you say a little differently - at that time, when it is possible to subtract funds from the income taxes paid.

However, for working pensioners, the situation is also complicated by the fact that they make a requirement that when purchasing residential premises They had the balance of tax deductions. At the same time, it should be the beginning of its preparation in the period preceding his retirement.

Then the year in which the housing is purchased by a pensioner is considered the year of the remainder. The transfer of the residue is made for 3 years preceding the year of the purchase of residential premises.

Transferring residue, example: Housing was bought in 2016, and this year is considered the year of the balance of the balance. Contact FNS for tax deduction pensioner followed in 2017. So, more:

1. When contacting in 2017, you can get a tax deduction for the years 2015, 2014, 2013.
2. Similarly, in 2018 - for 2015, 2014.
3. Similarly, in 2019 - for 2015.
4. Similarly, in 2020 - there is nothing to receive, as the residue is canceled.

If the transaction for working retirees was framed until 2010, the balance of tax deductions is not charged.

However, the state has a limit of two million, the amount with which the calculation is made. In other words - more than 260 thousand rubles get a buyer of housing, as well as a pensioner, will not succeed.

You can also clarify that it was so before - only one person, the owner, who acquired an apartment. Now, in married couples, you can receive a tax deduction for two, if one of the spouses is the acquirer of the residential premises.

If a citizen paid taxes for the previous year less than it should receive in accordance with the amount calculated in the amount of 13% of the cost of buying housing, then get it can only the amount he paid in the form of tax.

For example: I paid for a year in the form of income tax by 150 thousand rubles, and it would have to get 260 thousand rubles. In the year of his appeal for tax deduction, he will be able to obtain only 150 thousand rubles. He can get the remaining amount later, in the following years of his appeal to the tax authorities.

As it often happens, even if something is called - "due", a statement about this, a citizen, as well as a pensioner, must be submitted. Where to? There, where taxes are engaged in the FTS. There is an option to return the tax through the employer.

List of necessary documents:

• in the established form statement;
• certificate of NDFL, on taxes paid for the last period;
• transaction agreement;
• document confirming ownership.

Relevant document O. share participation Required if the owners are somewhat.

In case of mortgage lending required to provide:

• copy loan agreement with the bank;
• extract for payment of interest on the loan.

If housing is purchased by mortgage loan, the amount of cash return increases by 50 thousand rubles.

Getting money in the amount of 13 percent of the cost of the acquired housing, Russian pensioners can and with the second or third handling of the FTS.

This situation may occur if the first appeal of the limit of payments established by the state in the amount of 260 thousand rubles was not exhausted, or when buying other real estate objects. However, to exceed this limit total amount Payments for the sole owner of the residential premises cannot.