Tax deduction for working pensioners. Do they have the right to pensioners for a tax deduction

Tax deduction Allows citizens of Russia to return some of the payments listed by them to the budget in the cases stipulated in law. For pensioners, this option can be significant financial support. But then the question arises: and whether citizens have the right to retire to take advantage of tax deductions. In the article, we will consider whether the pensioner can get a tax deduction: for the treatment and treatment of teeth, on property, to buy an apartment, on the second apartment, on the car. In the article, we will consider whether a pensioner can get a tax deduction that documents need, we will examine the typical situations and answer common questions.

When can the pensioner get a tax deduction?

The main condition for obtaining a tax deduction in the territory of the Russian Federation is the presence of an income citizen who is subject to NDFL. Pension is social payments from which tax plates The budget is not paid.

It turns out that the right to design reimbursions have those pensioners who continue to work. They can take advantage of tax deduction in all cases provided by law.

For non-working pensioners, there is only one option to obtain compensation - when buying an apartment. It is important that the retirement return is not earlier than three years before the date of purchase.

What deductions can get a pensioner?

Present in the form of a table tax deductions that can be obtained specific categories pensioners.

Registration standard deduction Usually no problems cause. They can be obtained on the child and on themselves. Usually, children of pensioners have already reached the age of majority and do not learn from full-time in universities. Therefore, the first option for such categories of citizens is almost inactible. Some categories of taxpayers, such as military personnel or persons who participated in the elimination of the Chernobyl accident, can get the standard deduction. The full list is given in Article 218 of the Tax Code.

To obtain a standard deduction, it is enough to provide the employer to the employer documents confirming the right to it. The procedure for designing other compensation options is more complicated. Therefore, it is advisable to consider them in more detail.

Social tax deduction

Social tax deductions can be decorated:

• if training is paid (own or nearest relatives);
• when using paid medicine or the acquisition of drugs;
• when transferring funds to charity;
• if funds are made with the aim of voluntary pension insurance.

Features of the design of social deductions It is advisable to consider on the example of compensation for treatment, since this option is usually interested in pensioners.

An important condition for obtaining deduction for treatment is the mandatory availability of a medical institution of a state license. Moreover, the deduction is provided only for the services that are contained in the legislative list. All of them are divided into two categories: normal and expensive treatment. The difference from each other from the point of view of taxation is the maximum amount of the reimbursement provided. Consider these two categories on the example of dental services.

As mentioned above, non-working pensioners are not entitled to tax deductions. However, there is a way to get compensation. To do this, make a payment for treatment on a working spouse or for children who will be able to make a deduction.

Documents for receiving tax deductions for pensioners in infographics

In the figure below in infographics, what documents must be submitted in addition to 3-NDFL and declarations for receiving deduction for different situations ⇓

(Click to enlarge)

Property tax deduction for pensioners

Property deduction is provided to taxpayers in the following cases:

• when selling property;
• when buying residential real estate,
• acquisition land plot for the construction of the house, as well as the cost of its construction;
• payment for percentage of mortgage loan.

Deduction when selling property

Selling any property, citizens receive income. Accordingly, in this case, an obligation arises pay NDFL. It is completely exempted from the tax property, which is more than three years owned by the taxpayer. In other cases, the tax will have to pay. However, the law provides 2 ways to reduce the amount to be transferred to the budget:

1. subtract from the taxable base amount of expenses that were incurred when acquiring it;
2. reduce the base on the amount of tax deductions provided for by the law.

At the same time, the maximum amount of tax deduction is determined by the type of property of the property. So, when selling real estate, as well as a share in it, it is 1 million rubles. If the implementation is subject to other property, for example, cars, non-residential real estateThe size of the deduction is 250 thousand rubles.

Select between these two ways each pensioner can independently. Naturally, it will be more preferable that thanks to which the tax amount will be minimal.

An example of calculating the property deduction when selling a car

The pensioner in 2014 acquired a garage worth 500,000 rubles. In 2015, he sold it for 700,000 rubles. As non-residential premises It was owned for less than three years, it will take tax from the income received. However, it can be reduced in two ways. We will calculate for each of them and select the best option:

1. With a decrease tax base The amount of expenses tax will be: (700 000 - 500,000) x 13% \u003d 26,000 rubles.
2. With a decrease in the amount of deduction: (700 000 - 250,000) x 13% \u003d 58 500 rubles.

As we see, the first option is more preferable. The only thing to remember is: all income and expenses should obligatory Affirm documented. Therefore, it is important to maintain all purchase and sale agreements..

Receiving property deduction when buying a property

In the event of the acquisition of real estate, citizens have the right to receive a tax deduction in the amount of 2 million rubles. Every year you can return not more sum Ndfl listed in the budget in the previous year. At the same time, the traditional procedure for receiving deduction is valid for working pensioners:

• the first time the Declaration is granted a year following the acquisition date;
• the amount of unused tax deduction can be transferred for future years.

It is important to understand what to get property deduction it is possible only if the purchased property was paid from own funds or with a loan. Deployment maternal capital, funds from the budget, subsidies does not allow you to get a deduction. Reimbursement will not be provided if the parties of the sale transaction are interdependent faces.

An example of receiving a deduction for a non-working pensioner

The pensioner does not work from 01.01.2015. 09/01/2016 He acquired an apartment with which he would like to receive a deduction. In this case, the declaration should be submitted until 04/30/2017. The deduction can be obtained for 2015, 2014 and 2013. In 2015, the pensioner did not receive wagesand therefore did not pay personal income NDFL. Therefore, compensation will be obtained only for the years 2014 and 2013.

If the taxpayer quit 01.05.2016, he will receive a deduction for 4 months of 2016, as well as for the three preceding. That is, for the years 2015, 2014 and 2013.

Some features of tax deduction

It is important to understand that the law provides for the maximum amounts of deductions. They reduce the taxable base, therefore, only 13% of this amount will be obtained as compensation.

For deduction, you will need to assemble the document package:

• filled declaration of 3-ndfl form (⊕);
• documents confirming the right to issue compensation;
• pensioners additionally must provide a pension certificate;
• copy of the passport;
• application for deduction.

Ways of deduction are presented in the table.

Frequently asked questions for receiving tax deductions by pensioners

Obtaining tax deductions - a question of difficult, especially if desired to issue compensation by pensioners. Therefore, many questions arise in such situations. Reply to some of them.

Question number 1. When buying an apartment was framed for a spouse, which is more than three years old. Can property deduction get a working spouse?

Unless otherwise provided by the marital contract, the property acquired in marriage is considered joint. Therefore, to make a deduction can be deducted any of the spouses. In addition to the standard package of documents, the tax will need to make an application for the distribution of tax deductions in order to transfer all expenses to the apartment on the spouse.

Question number 2. For what period, the working pensioner has the right to present documents for reimbursement of expenses for its own treatment?

The law provides for the limitation period for presenting a claim for reimbursement on treatment costs. It does not depend on retirement and for all working citizens is 3 years. That is, if paid medical services were received in 2015, it is possible to receive a deduction in 2016, 2017 or 2018 ⊕.

Question number 3. A working pensioner pays grandson training. Is it possible to get a deduction in this case?

The law provides that only the coming relatives can receive a social deduction when paying training: parents, brothers and sisters, or the student itself. Grandma can not file deduction. The only case is possible - if it is a documented guardian guardian. Another way is to reorganize a contract on working parents or brother (sister) studying.

Thus, the pension does not apply to income from which NDFL is paid. In this regard, to make a deduction upon receipt of only income in the form social payments Old age is not possible. If the pensioner continues to work, it has the same rights as the other taxpayers. In addition, making changes to tax law Granted law disabled pensioners Make a tax deduction with its transfer 3 years ago.

Call in one click

Pensioners have the right to property deduction. To receive a deduction, the pensioner needs to fill out 3 incl. And place the transfer of deductions for the past 3 years. With continuation labor activity After retirement, both transferred for past years and for future future.

Property deduction for pensioner

there is general ruleapplicable to all taxpayers, including to pensioners: the right to deduction arises from the year of receipt of the certificate of ownership, when buying real estate under the sale contract, or an act of acceptance and acceptance when purchasing under the contract participation in construction.

A year, following the year of obtaining the right to deduct, the pensioner owner can realize his right to submitting a 3-NDFL declaration in tax authority. Two situations may form:

1. property deduction for a working pensioner;
2. property deduction for non-working pensioner.

Property deduction for a working pensioner

The pensioner who continues to work, has the right to submit a declaration of 3-NDFL to a tax deduction when buying real estate a year, following the year of obtaining such a right.

As we found out, the right to deduct arises a year:

1. obtaining a certificate of ownership (if real estate was purchased under the contract of sale);
2. signing an act of acceptance and transmission (under the contract of equity participation in construction)

Since there is a pensioner status, then at the time of the statement about your right to deduction, you can also declare the transfer of the remainder of the property deduction for the previous 3 years. This exceptional right is only among the owners' pensioners. Moreover, the right to transfer deduction is not affected by the presence of income: regardless of whether the pensioner works or no longer, the deduction can be transferred to previous years.
According to the letter of the Ministry of Finance of the Russian Federation of August 7, 2014 No. 03-04-05 / 39262.

Consider several examples that will allow you to determine your case:

1. Acquisition of real estate after retirement. Certificate of ownership of the apartment received in 2015. The owner retired in 2014, but continues to work. Deduction is drawn up in 2016 for the 2015 and transfer of deduction for 2014, 2013, 2012. If, placing the transfer to the previous 3 years, the pensioner did not receive all deduction completely, that is, the remainder of the property deduction was formed, you can continue to receive it, transferred for future years. while there is income. According to paragraph, paragraph 2 of paragraph 1 of Art. 220 Tax Code of the Russian Federation;
2. Acquisition of real estate before retirement. Certificate of ownership of the apartment received in 2015. The owner retired in mid-2016. The deduction is made in 2016 for the years 2015, in 2017 for the 2016 and transfer of the tax deduction balance for 2015, 2014, 2013. But since for 2015 deduction has already been received, then the transfer is possible only for 2014, 2013 .
   According to the letter of the Ministry of Finance of the Russian Federation of 28.08.2014 No. 03-04-05 / 43076.

Tip:

For the transfer of the remainder of the property deduction to previous years, it is necessary to apply during the year following the one in which the residue was formed (during 2016 the declaration of 2015 is filed, according to which the residue appears, and the transfer is made immediately). If you miss the moment and consult a deduction transfer, for example, in 2017, then the deduction will be able to be issued for two years - 2014, 2013.
According to the letter of the Ministry of Finance of Russia of 05/30/2014 No. 03-04-RD / 26111.

Property deduction for non-working pensioner

Disabled pensioners are eligible for deduction if they worked within 3 years before the year of the formation of a property deduction. Lack of taxpayers receiving pensions, income taxable tax rate 13%, if they have the right to receive property tax deductions indicates the presence of a property deduction that can be transferred to previous tax periods, but not more than three.
According to the letter of the Ministry of Finance of Russia dated April 28, 2012 No. 03-04-05 / 7-577.

We also pay your attention: for the transfer of the remainder of the property deduction to previous years, it is necessary to apply for the year following the one in which the residue was formed.

We will analyze specific examples:

1. The owner retired until the year of receipt of the certificate of ownership of purchased real estate. Certificate received in 2014. The owner retired in 2013. In 2015, the transfer of deduction for 2013, 2012, 2011 is issued.
2. The owner retired long before the year of obtaining a certificate of ownership of purchased real estate. Certificate received in 2013. The owner retired in 2008. In 2014, the transfer of deduction for 2012, 2011, 2010. As we can see, the owner did not work during these years, but it means that it cannot be deducted to deduct. If real estate was purchased in marriage, then the deduction can get a working or recently retired spouse.
3. Acquisition of real estate per year retirement. Certificate of ownership of the apartment received in 2014. The owner retired in mid-2014. The deduction is made in 2015 for 2014 and transfer to the tax deduction balance for 2013, 2012, 2011.

Unfortunately, in practice, there are often cases when the tax authority refuses the right to deduct to retirees. It is illegal.

Based on PP.5 of paragraph 1 of Article.32 of the Tax Code Russian Federation Tax authorities are obliged to be guided by written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees.

Relevant clarifications on the procedure for providing property tax deductions to persons who are pensioners are agreed with the Ministry of Finance of the Russian Federation and sent to the territorial tax authorities by letter of the Federal Tax Service of Russia dated 19.07.2013. No. EF-4-3 / [Email Protected]

How to get a property deduction to pensioners?

The procedure for obtaining deduction by a pensioner does not differ from the total. The only one, you need to remember the possibility of transferring the remainder of the property deduction for the 3 years, which is unacceptable for those who are not a pensioner.
An additional document presented in tax inspectionis a pension certificate.

List of documents for deduction

The list of documents for obtaining property deduction is common to all taxpayers, including for pensioners owners. An additional document is a pension certificate.

Is the tax deduction for non-working retirees? This question is more relevant in our days. After all, we are increasingly paid precisely paid medical services: prosthetics of teeth, operations, surveys, and for medicines you have to spend huge amounts.

How it would be great to return at least some of the money spent, well, at least in the amount of 13 percent (the magnitude of the income tax in the Russian Federation). Moreover, the state provides such tax breaks as a social tax deduction.

In practice, in order to compensate for medical costs and, you must first pay this tax on income, and the pensioner is among the happy "non-payers": after all, no deduction from retirement is made.

So what should the elderly man who needed paid treatment?

Let's provide a pensioner to Grandfather Ivan Petrovich the right to understand this problem. It was necessary for our hero, for example, to cure his teeth, and he turned to a paid clinic. How to get a tax deduction for a pensioner?

To begin with, we specify that regardless of the category of the applicant for the return of the tax, there are a number general conditions For tax payments.

• Firstly, medical institutionWhere Grandfather will ask for help, should have a license to provide relevant services.
• Secondly, the treatment rendered to the pensioner, or prescribed medications should be included in the government approved. By the way, the list is quite capacious, treatment and even the prosthetics of the teeth are suitable for us.
• Thirdly, there is a maximum threshold, which is limited to the tax deduction for medical services - this is 120,000 p. Return is subject to 13% of this amount - 15,600 p. An exception is the so-called payment of which is not limited to the "ceiling".

Concerning expensive treatment, Again, there is a list of services related to this category. For the most part, these are complex operations or treatment of severe diseases.

• And finally, fourthly, in addition to restricting the maximum amount for payment, it will not work out to return more money than Grandfather paid the state in the form of personal income tax.

Example. Ivan Petrovich still works and receives a salary of 8,500 r. With this salaries, 1,105 p., And for the year 13 260 r. Now, when returning the income tax, Dedusha is submitted to the inspection of the 3-NDFL declaration for the year in which this amount is indicated. No matter how much our hero is paid for "new teeth", return more than 13,60 p. He will not be able.

This, perhaps, enough about the constraints. Let us turn to the methods that a pensioner can use to obtain a tax deduction.

Method 1. Additional income

As mentioned above, in order to qualify for a tax deduction, it is necessary to pay personal income tax at a rate of 13%.

The state retirement taxes are not subject to tax, and this is the main problem when making deduction by the elderly. But what if Ivan Petrovich has earnings?

So, Grandfather can be a working pensioner. In this case, 13% is held with his salary, and its right to refund is identical to the rights of any other working citizen.

And he can still have a grandfather to have an additional income and pay the NDFL from the last. Such tax is subject to:

• revenue from rental cars or apartment;
• the sale of property that was owned by less than three years (and for an apartment - less than five years);
• any other earnings (one-time or permanent), with NDFLs paid.

And in this case, Ivan Petrovich in general rights can return part of the funds using the tax deduction.

Method 2. Return tax over the past years

Tax legislation allows us to return the treatment tax within three years. What does this mean?

When calculating the amount of deduction, the NDFL is taken, which was paid in the same year as it was traveled. However, after visiting the dentistry, Ivan Petrovich does not need to immediately escape to the tax inspection. But to keep the documents meaning has!

Example 1.. Suppose Ivan Petrovich retired in May 2015. In the same year, he refers to the services of paid doctors. Now, to return a part of the funds spent, Grandfather can turn to tax authorities in 2016, 2017 or even 2018. Despite the fact that since June 2015, the pensioner did not pay any taxes, he has the right to return of NDFL For the period from January to May 2015.

Example 2.. Another situation is possible. Still, appeal to paid doctors took place in 2015, but now Grandfather of old age and not working for many years. And in the same year he sold an apartment and paid 13% from the amount received. And in this case, Ivan Petrovich may submit a declaration for 2015 for three years and claimed the funds paid earlier from the sale of property.

So if you have planning to receive an income from which the NDFL will have to pay, and you need paid treatment, it makes sense to combine pleasant with useful.

Method 3. Friendly family

Get the tax deduction is possible, paying not only your treatment, but also closest: parents, spouses / spouse, children under 18. This can take advantage of the pensioner Grandfather.

Let Ivan Petrovich have long been not working and has no additional income. But he has another trump card - he has long and happily married. At the same time, Madame Grandfather still works and receives official income. It is she who.

Another opportunity to return part of the tools spent is to ask for help to the son of Ivan Petrovich. Let it pay for the treatment of the parent, and then the Son will already claim to receive 13% of the cost paid services Person-Pensioner.

The most important thing - payment documents must be decorated on who will receive a tax deduction! And however, the mutual settlement will happen - the family is family.

Return of money for the treatment of pensioners

Despite the fact that the legislation does not provide for the return of tax for treating non-working pensioners, there are options to save on treatment.

Therefore, leaving the medical institution, hold for a minute - take a certificate of payment medical services For tax inspectorate. A, maybe one of the listed methods of obtaining social deduction For treatment will suit you?

If you need a personal consultation or assistance in the design of the 3-NDFL declaration, leaving. We work quickly and with pleasure! And in confirmation of this

Can non-working pensioners get a tax deduction for selling an apartment, her purchase or treatment? And also, what tax deductions are provided for working retirees - answers to these and other questions in today's article.

Currently, the most frequently declared individuals by tax deductions (hereinafter NB) are:

• Property (both in the acquisition and property);
• Social (for treatment and medicine, study, pension contributions and DMS, charity);
• Standard (for children and for those eligible for benefits, in accordance with the Tax Code of the Russian Federation).

By general rule To obtain the above types of HB (with the exception of the NV for the sale of property), a citizen can only be received in the case of income from which the income payment at a rate of 13% is deducted in the state budget.

In this regard, to return the costs of the traits produced:

• Entrepreneurs on special modes;
• Unemployed citizens.

However, according to certain types of NV, the unemployed retirees are provided with the right to transfer the balance of benefits to preceding documents for deduction, year.

Consider in more detail, according to what types of tax deductions pensioner can compensate the waste, and what no, which procedure for the statement of benefits is established for this category of citizens, and what papers need to be collected to confirm the right to benefit.

For citizens who are on pensions in this type of HV Tax Code The Russian Federation provides the right to transfer the balance of benefits to previous periods.

• Until 2014. Only pensioners who do not have another source of income other than pensions possessed this right. In connection with which the working pensioners of this privilege were deprived and the tax deduction was presented to them on the general basis, which put them in an unequal position with ordinary taxpayers.
• Since 2014 Working and non-working retirees were equalized in rights and from the specified period, citizens who are retired, but having an additional source of income can use the right to transfer the balance and receive further deduction over the 3 previous year.

Example: Stepanov V.R. In 2014, he retired, but continued to work and receive s / n. In 2015, he bought s / y with a small house at the price of 1,687,540 rubles. By contacting the property tax deduction in 2016, Stepanov will be able to obtain this benefit for 2015 and transfer the balance to the three preceding this period (2014) of the year: 2013-2011.

Transferring the balance for the next year (if for 3 postponed years remained a lost deduction residue) for non-working pensioners is not provided. But in relation to pensioners who have additional income, this restriction is not established.

It is also worth noting that if the pensioner comes to the transfer of the residue later than the year following when it was formed, to commemorate the spending for all these periods, the Ministry of Finance speaks about its letters directly:

Example:Pensioner Stepanov in 2012 stated NV on the apartment bought a year earlier. Accordingly, the period in which he has formed the balance will be 2011. The balance of deduction can be transferred to 2008, 2009, 2010. If the refund of the residue of Stepanov appeals to the tax in 2013, then the residue he will be able to transfer only two years: 2009 and 2010.

It is worth noting that the transfer of the residue in previous periods is possible only if the pensioner's data was obtained in the data of the year, the NDFL was paid. If the income was absent, the tax authority will refuse to transfer.

Procedure Obtaining HV on the purchased housing of the pensioner

To return funds, spent by a pensioner to buy residential real estate, it will need:

• Fill out tax returns for those periods for which the deduction will be deducted and transferred to it on previous years;

That is, if the apartment purchased in 2017, then when submitting documents in 2018, the pensioner should attach declarations for 4 years: 2016, 2015, 2014, 2013

• Collect a full package of documents confirming the ownership of housing and the cost of its purchase and finishing, including payment documents;

If the HB and the transfer of the residue, also declare on spending on the repayment of interest on the loan for the purchase of housing, to the package of documents will need to add credit contract, Chart of paying interest and paper confirming the direct interest payment.

• Rent the collected papers into the tax authority at the place of registration;
• After the expiration of the three months, allocated to cameral checks and month for the transfer of funds, cash will come to the applicant's account, which he pointed out in a statement to receive HB

If you need help in preparing and passing the tax inspectorate of all necessary documents To receive a tax deduction, then our duty lawyer online is ready to do it for you in the shortest time.

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Property deduction when selling a retired property

When selling a property that was in possession of the owner of a less than determined by the law, its owner must pay a tax on the received profit into the budget. At the same time, any benefits for pensioners does not establish legislation in this case. The tax pay they are obliged on the general basis.

Recall that the obligation to pay income payment from profit in the sale of property occurs if this property was owned less:

• 3 years, if it was purchased until 2016, or was inherited, as a gift, in the order of privatization or under the Treaty of Lifetime Rent;
• 5 years - in all other cases.

The tax rate is:

• 13% for residents;
• 30% for non-residents.

When calculating the tax payable in the implementation of residential real estate, the pensioner can benefit from the property deduction in the amount of 1 million rubles, or in the amount of expenses for the purchase of sold housing.

If the pensioner is a non-resident to apply the HB when calculating the inclination, it will not be able, in addition, it will have to pay the tax on increased bid. - thirty%. Such requirements establishes legislation for all citizens who are in the territory of the Russian Federation less than 183 days.

In order to reduce income tax From sale to the amount of expenses when buying housing, the pensioner should have confirming the documents. If they are missing, it will be able to reduce personal income tax on the sale only for the NV amount.

Example: Seliverstov V.V., being retired, sold country cottage area With a house for 3,241,000 rubles. I was inherited a year earlier from the mother. In this regard, documents confirming the costs of purchase are absent.

In this case, the reliefs can only take advantage of the HB of one million rubles. Taking into account this benefit to the budget, it will have to pay the NDFL in the amount of 291,330 rubles. (3 241 000 - 1 000 000 rub.).

Social deductions for pensioners

The provision of social flows non-working retirees is not provided by law. Therefore, if in a year, in which spending on training, treatment, charity, or contributions to cumulative part Pensions, a citizen did not receive income, it will not be able to reimburse these costs. This is due to the fact that the transfer of the balance of the Socillars to the Tax Code of the Russian Federation is not provided.

Receive this species The NV will be able to only a pensioner who received income in that period in which they were carried out by spending, subject to social flow.

Standard deductions for pensioners

Also, as in the case of social, standard NBs cannot be obtained by citizens who do not have income. For working retirees, these restrictions do not apply, social and standard HBs can be obtained by them on general reasons.

If you have left unlike questions about the right to work and non-working retirees to receive tax deductions, then our duty lawyer online is ready to answer them. You can ask your question in the form below.

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 purchase of the apartment, to serve paper is necessary in the Inspectorate of the Federal tax Service (IFTS) of Russia, serving a citizen living 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 accommodation entered common property Spouses (purchased in a legitimate registered marriage) will also need a 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 on the 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. To do this, it is not necessary to wait for the end 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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