Tax deductions for non-working retirees. The pensioner bought an apartment: how can you get a tax deduction

Many pensioners are interested in the procedure for the return of the tax payments and today it will be about the return of tax when buying real estate, payment of transport, land tax. And also reveal the topic on the issue of returning funds, which were spent on the treatment of persons retirement age.

Return of income tax when buying real estate

Personal retirees and citizens of retirees can return property taxes and citizens of retirement ages for three years before receiving pension payments.

An important condition for non-working retirees is to obtain official income from labor activities during the previous three years.

To register a retirement, you need to do the following:

1. Contact the tax inspection.
2. Submit a declaration of 3-NDFL form.
3. Fill out an application. Features of the application:
   • has an arbitrary shape;
   • you need to write different applications for the return of tax for each period;
   • to submit a document personally.
4. Prepare documentation. The main list of documents includes:
   • passport details;
   • certificate in form 2-NDFL;
   • documents for real estate, namely: contract of sale, receipt from the seller about making money, certificate of ownership;

The entire list of papers can be transferred personally into the tax structure or send by mail.

When making a return, you need to open a bank account, where will be translated later cash! Bank details should be specified in the statement!

1. Get a refund. Documentation Check Duration - 3 months.

If proven documents are properly decorated, then the elderly to the account is transferred to the deduction on the declaration. If there are errors in the documentation, employees tax Inspection Send a retirement request to make changes.

Features of tax deduction

When making a return a year after purchase, the amount of payments will be less. Perfect time - 3 years.
When buying a share of real estate - payments will be made in accordance with the shares of owners.

A working pensioner has the right to par with a taxpayer who has not achieved retirement age.

Transport tax - Is it possible to return?

Every retirement citizen has the right to issue a number of benefits on payment transport tax. But if the pensioner did not realize his rights in this field, he has the ability to get a refund tax funds for the last three years.

In order for the pensioner to return a part of the transport tax, you need to do the following:

1. Contact the tax structure.
2. Apply, where the amount of tax will be indicated, which has been paid over the norm. Application is needed in person or through a representative within 3 days after payment. In the form you should specify the following information:
   • the full name of the tax inspection;
   • Phio pensioner;
   • passport details;
   • registration address;
   • contact number;
   • the essence of the statement;
   • list of documents that are presented with forms;
   • date and signature.
3. Provide the latest receipt for the payment of tax;
4. Prepare the main list of documents, such as: pension certificate; PTS (passport) for transport; Certificate of registration of the car.

During 10 days Tax authorities decide whether to return the funds to the applicant or not. The final decision must come by mail within 5 days after the specified period.

Return of land tax

When paying land tax, pensioners can return part of the funds spent only in the form of benefitswhich are appointed by local authorities. Subjects of the country are prescribed different conditions To obtain benefits, so to clarify this information it is worth contacting the local branch. tax Service.

To obtain the appropriate benefits, a number of requirements must be performed, such as:

• submit statements;
• provide a list of documents into the tax structure, namely:
  • passport;
  • pensioner's ID;
  • purpose documents on land plot;
  • employment history.

How to bring part of the taxes spent on the treatment?

Return spent funds for treatment can only official retireesbecause the employer continues to tax contributions for an employee.

An exception is to deduct close relatives of the unemployed pensioner, if they are officially officially.

The procedure for making a refund

To end april You need to pass the list of documents into the tax structure, namely:

• declaration 3-NDFL;
• help 2-NDFL;
• bank details;
• passport;
• pensioner's ID.

Duration of limitations - 3 years! Maximum return size - 15600 rubles!

Staff tax authorities (hereinafter referred to as the FNS) study the documents received 3 months. If information is not fully provided, then the tax authority specialists make a written request to the applicant's address to which it is necessary to answer within 5 days.

Return tax for teeth treatment

Return funds can be in the following cases:

• prosthetics services;
• implantation of teeth;

Maximum deduction size - 15 600 rubles (13% of the amount of 120 thousand).
For deduction worth use medical Policy.

disadvantages:

• poor quality of the materials used;
• long lines.
• return is allowed only to work retirees!

In continuation of this topic, we offer to watch a video.

To return part of the funds spent, the pensioner should know all the features of this procedure. Therefore, this material is devoted to how the age of tax payments can be obtained.

Are the part social societywhich state structuresIn addition to paying the main pension, all sorts of support measures are provided in the tax spectrum. One of these measures - tax deduction For pensioners.

The income of an adult must be subject to a certain tax rate. Any officially working person pays income tax at 13% of their salary, Profit from business, with leasing premises. Pensioners may take advantage of the deductions for taxes paid to compensate for the share of cash spent.

Property deduction for pensioners in 2019

In the tax spectrum, pensioners are a special category. They may not be working, and therefore not to be taxpayers, but can continue labor activity and / or receive an additional income that must be taxed in accordance with the legislative order.

Property deduction - This is money that is returned to a person from the tax, which he paid:

• for the purchase (construction) of apartments, rooms, houses, and / or land plot for further residential construction;
• on the repayment of interest accrued in the loan, which was taken to buy housing or land in the territory of the Russian Federation;
• to refinance the above credit sums.

Property deduction for a working pensioner

Since 2014, the pensioner who continues to work has the right to deduct within the framework of the generally accepted procedure. You can get a refund directly from your employer, or in the FSN.

Working pensioner has the right to claim deduction only in the year of obtaining evidence of the owner. At the same time, it can take advantage of the transfer of the property remaining for previous periods.

Property deduction for non-working pensioner

The pensioner is given the opportunity to shift the property balance for the last 3 years of experience before leaving. The meaning is as follows:

• if a person has already entered the rest and acquired housing or land for construction, he has the right to declare the return of the property deduction;
• if this was done earlier (before retirement) and did not pass three years, he can also make a challenger on property deduction;
• three-year term inspectors begin to calculate from the year preceding the residue formation period.

It follows from everything that the non-working pensioner has the right to property tax refundif he stopped working since the official retirement, before that he had already received property deduction And did not cross the three-year transfer period.

In any other cases, receiving a return is built according to the standard rules:

• deduction equal to actual expenses, limit is 260 000 rub., and actual limit does not exceed two million;
• the possibility of deduction is lost if the object in question is bought by means maternal capital, federal / local budget funds, at the expense of the employer and in the case when the transaction is done with a person, which depends on the taxpayer's buyer;
• return is allowed to compensate for several periods until the entire declared amount is paid.

Procedure for obtaining property deduction

First method - in the FSN under registration on registration. The applicant must bring a package of documents. tax inspector in the FSN Next, the mechanism of all sorts of thorough checks of the provided securities provided on their authenticity is launched. The procedure may reasonably delay up to three months. With a positive consideration, the applicant will receive a notice, and then will have to write a statement indicating bank accountwhich will be listed by money. After submitting the application, payment will go within 30 days. If the answer comes a negative form, the citizen also receives a notification that buses it to substantiate and argue the information specified in the documents provided.

List of necessary documents

1. Declaration in the form of 3-NDFL indicating only the type of income from which the tax of 13% was paid. The standard form can be taken from the FSN inspector. The document can be attributed to personally or send a customer letter with the obligatory indication of the list of documents within it. The number of declarations directly depends on the period of the determination.
2. Certificate forms 2-NDFL on received income accrued / paid taxes from the company's accounting.
3. Documents for ownership and their photocopies.
4. Copies of payment documents.
5. If the review object is purchased in shared useYou should make a certificate of marriage and written consent to the transaction, certified notarized.

An example of receiving a tax deduction by a pensioner

Ushakov E.I. Released at a well-deserved holiday in 2005. Eight years after that, he sold an apartment that owned 1 year and 8 months, for 2 million rubles. And bought a house for 5 million rubles. Due to the fact that Ushakov owned an apartment less than three years, he will be obliged to pay 13% of profits. If we take into account that he then used tax deduction when buying an apartment for pensioners and reduced the taxable amount (by 1 million rubles), then the tax amount of this period is 130 thousand rubles.

At the time of buying a house at Ushakov, the right of deduction. Cash refund make up 260 thousand rubles. Due to the fact that both transactions occurred in one year, it can be arranged.

Conclusion

When leaving for a well-deserved rest, retirees receive a number, on the payment of utility services, to reduce the rates of various fees and others. Tax law Provides them with such a right as a property deduction.

The exemption from payment in case of obtaining property rights is also relying on both working retirees, and terminated their career if all conditions are met for the standard procedure for issuing a return. At the same time, the concept of "deduction (refund)" includes not only the immediate cost of the purchased residential premises, but also the costs that arose in the process of interior decoration, provided.

In any case, all the necessary information on deduction, methods for its accrual and compensation, pensioners can always learn from the Inspectors of the FSN.

The most popular questions and answers to them for tax deductions of pensioners

Question: If a person has become the owner of the apartment a few years before retirement, is it possible to claim the property tax deduction?

Answer: The man became the owner, let's say, in 2013, and a pensioner in 2008. The three-year period of granting the deduction of lost, since it is allowed to transfer it only for 2013-2011. At this time, a citizen has no longer received any taxable profit, therefore cannot be a contender for deduction. But exist one nuance. If the real estate is bought in marriage, and the spouse is not a pensioner or work, being retired, then she can act as the applicant.

Pensioners have the right to property tax deduction. This is a special social category of the population of the Russian Federation, which requires attention to himself.

In order to financial protection pensioners and creating a proper standard of living in 2013, changes were introduced in tax code RF. They gave the right to this category to refund paid taxes for purchased housing. What are the features of receiving deduction for persons in retirement?

Right pensioner to receive the return of taxes paid when buying an apartment

IN Russian Federation NDFL is 13% . Tax is one of the smallest compared to Western countries. Returning it has the right to citizens who acquire housing in property or take part in shared construction.

Every citizen who acquires or builds a house other residential premisesis exempt from part of taxes included in the cost of real estate object.

Examples of the official profits of an additional character can be:

• profit from the leased real estate facility;
• profit from the realization of his property;
• pension (non-state);
• salary (working pensioner).

We give an example of additional profits. The pensioner M. has a pension from the state. She is a landlord of the apartment. Profit from the delivery of the apartment is the object of taxation. Every year, the pensioner fills the declaration of 3-NDFL. A few months later (after 2014), a citizen bought himself another apartment. And starting from this year she has full law Apply property deduction. This applies to the apartment, which is the object of rental relationships: the pensioner will not pay tax for it until the amount of return is complete.

Tax registration from previous places

If the pensioner did not have an additional source of profit, until 2012, he could not get taxes.

Since 2013, changes have been made, which adjusted the special procedure for transferring the remainder of the deduction for receiving persons. Since that time, the pensioner has the right to demand to return to him the tax amounts paid by him in previous work places in previous years, but no more than three years.

The point of the report is considered a year in which the pensioner received ownership of housing. For example, if the apartment was purchased in 2014, the pensioner has the right to property deduction from all its previous places of work for 2011, 2012 and 2013.

Until 2014, the following rule was used for the category of citizens who, after a pension, was applied to the following rule: if the pensioner was an employee of several enterprises, (for example, she worked as a partner), then it could only get a tax return on one of the jobs.

After 2014 and amendments to the Law and the Tax Code of the Russian Federation, the distribution of property deductions between several employers was possible. But this question must be necessarily reflected in the statement that a citizen provides a tax inspectorate.

Features of receiving a working pensioner

• application for the return of tax deduction;
• shutdown to the object of real estate documents;
• copies of documents confirming the fact of payment for the cost of residential premises;
• certificate of income in form 2-NDFL;
• photocopy of a passport of a citizen;
• requisites of the current account, which will be translated into the future.

After checking the tax inspection of the completeness and correctness of filling the entire complex of documents to deduct and confirm the grounds for obtaining it, the money will be listed on the accounting account of the pensioner.

2 way

It can be obtained on the enterprise where a citizen works after retirement.

To do this, he needs to contact the Tax Inspectorate for Special notice. For its design, the Tax Inspectorate must submit the documents specified above, with the exception of income references. Notification is prepared for 30 days.

The citizen's notification received will provide its employer to the accounting department. From that moment on, the employee cease to hold income tax in the amount of 13%. It happens until the entire amount of tax deduction is selected.

If for 1 calendar year the amount will not be fully received, then it is necessary to repeat the procedure for obtaining notifications in the tax and provision to its employer.

If the pensioner is employed in several places, then notifications must be obtained for each place of work.

Partial use of the right to deduct

Previously provided for the possibility of using the deduction of one in life. The amount of acquisition did not play any role.

Now every pensioner has the right to return from several construction objects. A pensioner can take advantage of several timesAs long as the amount of the taxable base does not reach 2 million rubles.

But this innovation applies only to persons who until 2014 have not yet managed to use this right.

Video: Procedure for the return of the paid PMFL for pensioners

An interview with a tax inspection specialist in which a detailed and thorough answer on the nuances of providing property deductions to retirees, who have acquired a living real estate.

Tax deduction for pensioners who bought real estate, has features of granting. On the occurrence of the right to benefit, the exit to the deserved leave, the current employment, the presence of additional income and other circumstances are influenced. Depending on them, the order of design changes.

Can a pensioner get deduction

Property deduction implies compensation of a part of funds spent on the purchase of real estate. By general rules All citizens of the Russian Federation, which have official income and paying 13% in the budget may apply for him.

Important moments of granting benefits are:

• Accommodation acquired for own or borrowed money.
• The seller and the buyer do not have related ties.

Pensioners as a socially protected category have income in the form of a pension. Ndfl is not held with it, it means that there is nothing to return. However, the law allows deduction under certain conditions. In addition, some citizens who have reached retirement age continue to work and deduct taxes.

Non-working

According to p. 10 art. 220 NK R.F. As working and non-working pensioners, the remnant deduction remains is allowed for past years, but not more than 3 years since the purchase. For example, the apartment acquired in 2017, which means that the benefit can be declared for 2016, 2015 and 2014.

The conditions must be followed:

• pension is paid in the established legislative procedure;
• the right to compensation for NDFLs has been preserved;
• the transfer of the residue falls on the years in which the tax was held.

If the non-working pensioner is officially more officially employed, he has the right to transfer the remaining amount for future periods.

Example 1.

Ivanova, A. A. I received a well-deserved stay in October 2015 and no earnings from this time except pension did not have. In 2017, she acquired a living space, next year submitted an application for compensation.

To make a refund possible with the NDFL paid for three years before the purchase: 2014, 2015 and 2016. But in 2016 it did not work, so only 2014 and 2015 will take into account.

Example 2.

Petrova O. M. Retired in 2012 and no longer worked, and in 2017 acquired a room. The residue is postponed for 2014-2016. In these periods, she did not have earnings, it means that it was not supposed to her.

ATTENTION! If the non-working pensioner has an additional income, for example, from rental housing, and deducts 13% from it, it becomes a contender for benefit on the same conditions as employed.

Working

Tax deduction to working retirees is provided as on general rightsand according to your status. That is, he can get a refund for that year in which the real estate bought, and for the previous three in the presence of income in them. The deferment may be distributed for 4 years, provided that at that time there was a taxable income.

Tip! Writing an application for refund is recommended in the year following the year of buying an apartment.

According to art. 78 Tax Code of the Russian Federation, The number of years to transfer the residue will be reduced. This provision is explained in the letter of the Ministry of Finance of the Russian Federation No. 03-04-05 / 40681 of 12.07.2016 For example, having purchasing real estate in 2017, in 2018, the NDFL paid in 2014-2016 will be given to the calculation of compensation. If the application is submitted in 2019, only 2015 and 2016 will take into account.

Apartment purchased to pension

Citizen is gaining a retirement refund tax breaking According to general rules. After retirement, he has the opportunity to transfer the remainder for the three years preceding the year of purchase.

Example:

Dry M. A. acquired a living space in 2017. In early 2018, he stated his rights to the property return. At the end of 2018, he retired and immediately filed the transfer of the balance for 2014-2016.

Suppose, dry M. A. will go to a well-deserved holiday in 2019, then only 2015 and 2016 will be taken to the calculation of compensation.

Apartment purchased per year retirement

Waiting for the end tax periodIn which a citizen went to a well-deserved rest, he is entitled to apply for compensation at once for 4 periods.

Example:

Beresnev A. M. bought a living space in May 2017, and retired went in November. In 2018, he has the right to file a declaration on return of NDFL per last year And transfer the balance for 2014-2016.

If the pensioner is married

Money received by spouses is considered common. Property tax deduction for a pensioner's spouse that does not have the ability to arrange it, can be provided with another spouse.

If the spouse that declares the right to return, works, design is carried out on the general basis. If retired, the residue is transferred.

Example:

Petrov M. O. reached the retirement age in 2012, and the apartment bought in 2016. The residue can be transferred to 2013-2015. But during this period, he did not receive income taxable. There is nothing to compensation.

Petrova's spouse retired in 2015. She claims benefit for a spouse. Registration of return is possible for all three years.

Required documents

Obtaining a tax deduction requires documentary confirmation of a retiree transaction for the purchase of real estate and costs associated with it. These include:

• passport;
• help on the presence of a pensioner status, until 2015 - gave a certificate, now the document is provided on request in the FIU;
• real estate purchase agreement;
• proof of money transfer seller: extract from the bank, receipt, etc.;
• certificate of ownership or extract from the register of real estate rights (RPN);
• agreement participation When buying in a new building and an act of housing transfer.

Depending on the selected method of registration of the return.

Procedure for obtaining deduction

A working pensioner can: through the IFTS or an employer, not working - only through the inspection. The design procedure in each case is different.

Through the IFTS

Providing tax return through inspection implies a one-time payment of NDFLpaid in the past and consists of several stages:

1. Collect the necessary documents.
2. Writing an application for compensation and transfer of information to the inspection. The main list is added Help 2-NDFL and a 3-NDFL Declaration.
3. Waiting for the result of a desk check, which lasts 3 months.
4. Transferring money to the applicant's account within 30 days, in case of a positive decision.

You can submit documents personally, electronically through the service of public services or the official website of the department or using postal services, you can also resort to the help of a representative by placing a power of attorney at the notary.

IMPORTANT! The 3-NDFL is filled in reverse chronological order, for example, first for 2017, then for 2016, etc. This will determine the deduction balance to be returned in the earlier period.

Through the employer

Reimbursement of costs at work implies exemption for a certain period from payment of NDFL. That is, the refund is paid not at all, but monthly with a salary.

For registration of benefits at work it is necessary:

1. Collect documents.
2. Provide them in the IFTS and write an application for receiving a notification, which confirms the possibility of providing deduction.
3. Received certificate to provide at work.

Already from the month following the month of receiving a positive notice, with salaries of a working pensioner will not hold 13% until the full transfer of return or dismissal.

When buying an apartment for pensioners is carried out with some features. First, the person who went to a well-deserved rest is allowed to return the NDFL paid before the purchase, but no later than 3 years. Secondly, the pensioner is entitled to apply for NDFL compensation for 4 years.

Together with the main documents for registration of benefits, a certificate confirming the pension status is provided. To apply for deduction is recommended in the year following the year of the acquisition of real estate.

The tax law obliges Russians to give some part of his income in the treasury, and also provides some citizens to return the money listed. If we observe all legislative nuances, retirees may be among these citizens - they are available to a tax deduction after the purchase of housing. What exactly the tax deduction of pensioners is provided when buying an apartment, it is not so difficult to figure out.

Many pensioners have tax compensation, even given the fact that the pension is not subject to personal income tax. Reimbursement of NDFL when buying an apartment is provided at the expense of the rights provided by the pensioner to distribute the unselected balance of compensation for 3 years preceding the acquisition.

This means that if all due funded does not manage to return for the year in which the purchase has occurred, you can transfer the remainder of unpaid money for the three previous years.

Attention. If several facilities were purchased in the tax period (for example, an apartment and a room in a communal), it is necessary to make compensation for everything. The main rule - the amount of deduction for all purchases should not exceed maximum sizes. This rule applies only to transactions committed after 01.01.2014.

Who can make compensation

There are some rules for the provision of benefits when buying an apartment to pensioners. It is important whether a pensioner has a taxable income or not. This income includes:

• white salary for labor or GPC treaty;
• money from transferred to apartment or for rent non-residential property;
• money from the sale of real estate.

Important! Only the income from which tax payments were made to the budget. If, for example, the apartment is handed over to hiring without official declaration of the income received, then the right to deduction does not occur.

If income is available, then such a pensioner can:

• require the return of the tax part for the year in which the apartment has occurred;
• if the funds received was not enough - transfer the unpaid residue to 3 previous ones;
• in addition, you can continue to deduct until the maximum amount and in the future, taking into account the money received.

Example. Pensioner Vasilyeva A.N. Officially works by an accountant in the company. She bought accommodation in early 2018, after which she kept all purchasing documents. In 2019, the pensioner will have the right to return from the budget part of the NDFL for 2018, as well as for the previous three (from 2017 to 2015). If the money returned is not enough - it will be able to ask the employer not to keep NDFL from salaries until the deduction is exhausted completely.

Provided and tax deduction when buying an apartment to non-working pensioners. The condition should be observed that the preceding four-year period of the year the citizen had an income taxed by NDFL.

Example. Tikhonov A.L. For pensions since 2016, and before that she worked in the enterprise. 2 years after retirement, in 2018, he bought an apartment from his savings. The pensioner has the right to arrange compensation for the years 2015 and 2016, in which he received a salary.

If the pensioner did not receive any income for the marked four-year term, then, unfortunately, it would not be possible to return anything.

Example. Yakovlev S.N. Retired in 1997. In 2015, she acquired an apartment. Given that she did not have taxed income from 2012 to 2015, it does not claim to be tax deduction.

How much can be obtained from the budget

Maximum can be returned only 260 thousand rubles - 13% of the upper border, which is established to determine the cost of an apartment in the amount of 2,000,000 rubles. Even if the apartment costs more, only two million is taken into account.

In these borders, the amount is calculated to be returned. Then there is a direct refund.

For example, the pensioner acquired an apartment at one and a half million rubles. It acquires the opportunity to receive compensation in the amount of 195 thousand rubles, which is 13 percent of the price of the contract.

What period will the money be paid?

The following retirement period is set to working retirees:

• original - year when the apartment was bought;
• further is distributed for three years before the transaction;
• if this is not enough, you can continue to receive a tax deduction in the future through the employer.

Disabled retirees can be issued a return of a total of a four-year term - the year of purchase plus the three previous years.

The procedure for receiving money

In order for a pensioner to get deduction from taxation, it is necessary:

1. Find the paper provided by the rules.
2. Submit to the competent authority.
3. Wait for the decision on the application and receive compensation.

It is important to take the collection and fill in the documents as much as possible so that the consideration of the application will be rapidly.

Where to contact

To return the tax on the purchase of an apartment, to serve paper is necessary in the Inspectorate of the Federal Tax Service (IFTS) of Russia, serving a citizen residence area. Decide with the address of a particular unit will help special Service FTS..

If the pensioner has a temporary registration, you should first register in the appropriate inspection, and then feed the appeal there.

Request the inspection to assign compensation follows the expiration of the corresponding period. So, returning money for the real estate purchased in 2018 in 2019.

What kind of papers prepare

The list of papers is quite small, assemble which will not be difficult:

1. Passport.
2. Extract from the register of real estate per apartment.
3. Pensioner's ID.
4. SNILS.
5. Declaration 3-NDFL (not to be confused with VAT reporting).
6. Agreement on the purchase of housing (contract).
7. Help 2-NDFL.

If the housing entered the general ownership of spouses (acquired in a legitimate registered marriage), it will also be necessary for the certificate of registration. If a loan was taken for the purchase - you definitely need a copy of the mortgage agreement with the Bank.

Documents will be needed in the scripts and photocopies. At the reception, the inspector will compare the instances, make sure that there are no corrections.

Based collected documents You can fill out a statement.

Registration of the Declaration and Application

The 3-NDFL declaration is made in the first place. Before filling, it is better to get acquainted with and.

There are two ways to fill:

1. Print the form and add information to it with a black handle with printed lettering. It is noted that this method meets more and more disapproval in the tax, since the car often cannot consider handwritten characters.
2. Fill out a blank automatic way using special Programdeveloped by the FTS. This is the most convenient and desirable way.

Important! When filling, you need to use a blank, relevant for that year, for which the taxpayer asks to deduct. If bought housing in 2017 - you need to take the form of 2017. Next, when filling, you need to take the fores of the preceding periods.

Special attention should be paid to the correct filling of the numbers - total amount and distribution of the residue. You need to fill in the paper, starting with the very late and moving towards the earlier.

The procedure for filling the papers to obtain compensation for the housing purchased in 2018:

1. The 2018 Declaration Blanc is issued.
2. When the amount of compensation is not enough - the exceed is transferred to the form for 2017 and so on.
3. If in the next period income is not received (for example, the taxpayer worked in 2016 and 2018, and in 2017 it did not work), then he is simply skipped. " Zero declaration"Submit not necessarily.

The total amount of compensation indicates the sheet D1 in the line 1.12, the residues - in the line 2.10.

After tax Declaration You should fill out an application for deduction. Based on the statement, the state will return the money. The basic rules that need to be taken into account when completing:

1. There is a strict form of the application -. The statement in free form will not be accepted.
2. You need to specify the passport data and accounts in the bank exactly as in the official documents (the passport issued by the Bank requisites) is not wrong.
3. For each declaration, you need to fill out a separate application for deduction.

A declaration and documents should be applied to the completed application. The finished package is transmitted to the IFTS.

How can paper on compensation

You can transfer documents to the departments in the following ways:

1. In printed form - during personal reception at the inspector.
2. Using an electronic image of documents using personal Cabinet Taxpayer.

Each method has its advantages and disadvantages. In case of personal contact, an office employee will preliminarily check the completeness and correctness of the completion of documents. In this case, it is better to prepare two copies of the tax return on which a specialist to put the date of reception of documents.

The electronic office of the taxpayer will save time and avoid queues. Documents fall on the check instantly, however, in case of an error, it will be necessary to eliminate the shortcomings.

Terms of receipt of deduction

The deadline for checking the information set out in the Declaration and the transfer of money is set at 3 months from the date of passing the paper. This means that if the declaration was commissioned on March 19, 2019, then deduction when buying an apartment for pensioners should go to June 19, 2019 inclusive.

Decision of tax and payment of compensation

In inspection is carried out cameral check Information set out in the declaration. That is why copies (scan copies) of documents must be submitted in good quality, and the information should be specified without errors.

Payment of money is carried out cashless translation The taxpayer's bank account specified in the statement. It is very important to properly register account details.

Important. The amount paid in the end may differ from the requested if the taxpayer has tax debts.

There is an alternative to money - the employer can stop holding the tax on the wages of the pensioner to the time until the deduction is completely selected. This is not necessary to wait for the end of the tax period (calendar year).

The order of registration is simple:

1. In the inspection at the place of residence, apply an appeal to arrange a notice for the employer on the right to property deduction. Recommended.
2. Attach documents to appeal as for deducting, except Help 2-NDFL.
3. All package to transfer the inspector to the tax.
4. Wait one month, after which get the answer.
5. Take a notice to the accounting department at work.

Based on the notification, the employer will cease to hold NDFL. Thus, the salary will grow by 13% until complete exhaustion of deduction.

What else are the deductions

Property deduction is not the only tax compensation available to pensioners. Individual Also have the right to get:

1. Compensation for children. If a pensioner has minors children (or children under 24 years old, studying at the university in full-time compartment), the size of the determined deduction is one thousand four hundred rubles at the first and second child, three thousand rubles for each subsequent.

1. Social compensation. In this group, deduction for treatment, on the training of the retirement itself and the training of his child. The amount of compensation is limited to the amount of 50,000 rubles per year.

1. Professional compensation. Special payment for some figures: IP, art workers, private attachments and notaries. Compensated 13% of the amount of the cost of work.

Conclusion

The right to return 13 percent of the money spent on the purchase of the apartment receives and the usual taxpayer, and the pensioner, if all the requirements established by the law are respected. To get compensation, it is enough to prepare a package of documents and wait for the tax authority.

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