It is very tempting to receive compensation from the state for the costs incurred, and that's all. more people trying to do it. It is easier for young and working people to crank up a tax refund, but pensioners also have such an opportunity. What kind of pensioners and in what cases, we will understand the issue together.
Tax deduction - what is it
All citizens pay taxes on wages... These taxes are spent by the state for free medical assistance, law enforcement, social projects etc. But in life we have to buy housing, and often pay for treatment. If a citizen spent on an apartment or an expensive operation, he has the right to reduce the amount of his paid taxes, that is, deduct some part, hence the name - deduction.
Property deduction is also granted to pensioners, but certain conditions must be met for this.
What documents are needed
Regardless of whether you want to issue tax deduction for working pensioners or for non-working people, the list of documents does not change. Here is a list of them:
- passport;
- (tax declaration for those years that are subject to refund);
- documents confirming the purchase of housing or payment for treatment (contracts, certificates, checks).
A relative of a pensioner - spouse, children - has the right to apply to the Federal Tax Service. In this case, you will need documents confirming the relationship.
In conclusion, it remains to add that the property deduction for pensioners in 2018 has not changed, and currently all benefits have retained their force. Last changes were introduced into the law in 2014 and they equalized the rights of working and non-working pensioners in relation to the transfer of the balance of lost funds.
Can unemployed pensioner get a property tax deduction? Such an opportunity appears if a number of requirements described in the law are met. Where to go and what documents will you need to collect? A number of nuances can make it difficult to get money. Compliance with the terms of circulation is an important condition for the accrual of property deduction.
What law does it regulate
The letter of the Ministry of Finance of Russia dated April 28, 2012 explains whether a non-working pensioner can receive a tax deduction. One of mandatory conditions- availability of sources of income from which income tax is paid natural person... Otherwise, it will not be possible to apply the property deduction. But not everything is so simple. It is allowed to be transferred, but subject to certain conditions, in accordance with paragraph 10 of Article 220 of the Russian Federation.
Pension is income that is not subject to personal income tax in accordance with article 217 of the Tax Code of the Russian Federation.
Tax refund for a non-working pensioner
What is a tax deduction, and what financial operations allow you to get it if old man not employed? The property deduction for non-working pensioners in 2019 can be carried forward to an earlier date.
What it is
How to get the
The procedure for obtaining, as well as throughout the Russian Federation, is as follows:
- Contacting the competent authority.
- The submitted documents are checked for 3 months.
- One month after the check, the money goes to the applicant.
Where to go
This issue is dealt with by the IFTS. You should contact the inspection at the place of registration or temporary residence, in rare cases, in the absence of registration, you are allowed to contact the inspection at the location of the real estate.
You can contact the tax office in person, send papers by mail or through Personal Area on the website of the Federal Tax Service.
List of documents
To apply for a tax refund after buying an apartment, summer residence or other housing, you need to prepare a number of papers:
- Original certificate 3-NDFL.
- Identity card and copy.
- The original 2-NDFL certificate from the employer.
- Application for a deduction with financial details.
- A copy of the contract of sale of real estate, certified by a notary.
- Certified copies of settlement documents.
You may need additional documents related to the method of purchasing the property.
"Pitfalls" if a pensioner does not work
Before applying for a deduction, you need to consider the following features.
The essence of tax deductions is the exemption of Russians from taxes in the part of the expenses that they incurred to buy an apartment.
The amount of the tax deduction is determined based on the actual costs of purchasing housing, but not more than 2 million rubles in total.
Thus, after presenting supporting documents to the local inspection, a citizen is entitled to compensation in the amount of up to 260 thousand rubles... (it is calculated as 13% of 2 million).
When buying a home on credit, an additional return is allowed income tax to pay interest to the bank... If the contract is concluded after 2014, then the amount of interest paid, which is subject to compensation, can be no more than 3 million rubles. (those. You can issue a refund in the amount of up to 390 thousand rubles.).
These limits apply to all taxpayers, regardless of their category, incl. for pensioners.
Conditions for the return of 13 percent when buying an apartment for pensioners
Since a property deduction is a return of tax deductions to the budget, in order to receive it it is required that the pensioner has income that is subject to 13% personal income tax... Pension, regardless of the reasons for its receipt (the onset of retirement age, loss of working capacity or achievement of a certain length of service military service) is exempt from taxation. That's why by default, pensioners are not provided with property deductions.
But if they have other sources of income in addition to their pension, then the refund is made as usual.... This is not only a salary, but also alternative sources.
Let us consider the particular conditions for obtaining tax deductions by Russian pensioners, depending on their income.
We wrote about how to return 13% to pensioners.
Tax refund when buying an apartment in the presence of additional income
The availability of alternative sources of income allows retirees to expect to receive a deduction against this income. This can be the sale of real estate, the renting of an apartment or a car, an additional pension from NPF funds (it is not exempt from personal income tax by law), an additional salary or remuneration under copyright agreements / contracts.
When making a deduction, it is necessary to take into account the fact that its amount cannot exceed the annual tax transferred to the budget.
Suppose, citizen Abakumov decided to make an investment in retirement and buy an apartment in order to receive income from it in the form of rent. He bought real estate for 2.3 million rubles, and rented out housing for 12,000 rubles. per month. He does not hide the income received, but pays a monthly tax of 1560 rubles. During the year, this amount reached 18,720 rubles.
For the acquired real estate, a pensioner can issue a deduction of a maximum of 260 thousand rubles. But he has the right to return no more than 18,720 rubles for the current year. The remainder of the deduction (241,280 rubles), according to the law, he can transfer to the next years, while the limit of 260 thousand rubles. will not be exhausted.
Property deduction when buying an apartment for non-working pensioners
Until 2012, if a pensioner had no income other than state pension, he could not count on deductions. But since 2012, the situation has changed and amendments were adopted to Tax law in favor of pensioners.
Now they have the right to return personal income tax, regardless of the date of purchase of real estate for the last 4 calendar years... For example, in 2016 it was allowed to issue a refund for 2015-2012.
When postponing tax periods, a pensioner must follow a number of rules:
- it is allowed to claim for a deduction only for the next year after the acquisition of real estate, i.e. for an apartment purchased in 2017, you can apply for a return no earlier than 2018;
- unemployed pensioners for 5 years or more have lost their right to receive budgetary preferences;
- the deduction is not provided for more than 4 years (in 2017, taxes for 2012 are no longer refunded).
For example, pensioner Abramov retired in 2016. The next year he bought a new two-room apartment... In 2018, he has the right to apply to the Federal Tax Service and compensate part of the costs for 2016 (while he is employed) and for 2014-2015.
It should be borne in mind that when transferring tax periods, declarations are submitted in the reverse order. For example, at the beginning for 2015, the balance is carried over to the previous 2014, then - for 2014 - to 2013.
Tax deduction when buying an apartment for an employee
Previously tax code contained a restriction according to which working pensioners could not transfer the deduction. But in 2014, this rule was abolished and such a right was entrenched not only for non-working pensioners, but also for those who were employed.
Let's give an example... In 2014, Bobrov reached an honorable age and retired to a well-deserved retirement. However, he continued to work. In 2015, he bought an apartment for 5.8 million rubles. In 2016, he applied to his Tax Office for a deduction. At the same time, he has the right to return personal income tax not only for 2015, but also for 2012-2014. But if the amount received is not enough, he has the right to continue to receive a deduction until he receives all 260 thousand rubles.
Otherwise, for working pensioners, tax refunds are made according to general rules.
Is there tax compensation for the purchase of housing by a pensioner who has stopped working?
In life, such a situation is also possible: in the process of returning Personal income tax pensioner stopped working and did not have time to get back the entire amount received. So, if over the past three years he has already exercised his right to deduction, then further transfers are terminated... He will be able to return the money only for Last year work.
V this case a pensioner has two options: to find alternative sources of income or to arrange payments for a spouse who continues to work.
We talked about the receipt of tax deduction by working and unemployed pensioners.
Money back to spouse
When purchasing housing in joint / common ownership a working spouse may well receive a deduction instead of a pensioner... Of course, if they both worked, then the family together could receive up to 520 thousand rubles. (if the purchased apartment is more expensive than 4 million rubles).
It doesn't matter which of the spouses actually made the expenses and whose surname is indicated in the bills. In the application, the spouses have the right to arbitrarily distribute the amount of the deduction and completely redistribute it in favor of the pensioner's spouse.
Download the statement on the distribution of the deduction between the spouses:,.
It is worth considering that if an apartment is more expensive than 4 million rubles, then an application for the distribution of the deduction is not required, because the spouse will still not receive more than 260 thousand rubles.
For example, the pensioner has not worked for 5 years, and his wife has not yet reached retirement age. They bought an apartment for 3 million rubles. v joint ownership... By default, each of them could receive a deduction of 1⁄2 of the value of real estate from 1.5 million rubles. But since the pensioner lost the right to deduction, he wrote a statement to redistribute it in the amount of 100% in favor of his wife. As a result, it was she who received a deduction of 260 thousand rubles. from a limit of 2 million rubles. (to the maximum).
More nuances about the return of 13% after buying an apartment on shared ownership, you will find, and you can read more about obtaining a tax deduction for a spouse.
Receiving payment yourself through inspection
For self-obtaining deduction you need to contact the Federal Tax Service for registration... This must be done the next year after buying an apartment, both at the beginning of the year and at the end. Tax refunds can be issued within three years. So, it is permissible to apply for a deduction for an apartment purchased in 2016 no later than 2019.
It is not worthwhile to delay this process too much: after all, every year the amount to be reimbursed from the budget will gradually decrease. After all, you can transfer the deduction to a pensioner only for three years before the purchase, and with each subsequent period, the period is reduced.
The pensioner must calculate the amount of the deduction himself and display all calculations in the 3-NDFL declaration. Basic information is given here: the cost of the acquisition (the amount is indicated not more than 2 million rubles), the annual amount of income and personal income tax transferred (can be taken from 2-personal income tax). The amount of the deduction cannot exceed the amount of tax deductions to the budget.
Let's admit, the monthly income is 35,000 rubles, from which 4550 rubles are withheld in the form of personal income tax. annual amount the tax is 54,600 rubles. It is it that is allowed to be returned from the budget, and the balance is carried over to the next periods.
The Federal Tax Service provides standard package documents, which consists of:
- statements;
Download the application for the provision of a deduction:,.
- passports;
- declarations in the form 3-NDFL;
Tax declaration in the form of 3-NDFL:,.
- certificates from the employer 2-NDFL for the years of receiving compensation;
Certificate of income of an individual of the 2-NDFL form:,.
- apartment documentation and payment documents (receipt, Bank statements etc.);
- mortgage agreement;
- marriage certificate (if desired, distribute the deduction between the spouses.
All documents are submitted in originals along with copies.
The pensioner will additionally need a copy of the pension certificate, and then in the event that he plans to exercise his right to transfer tax period.
You can submit a set of documents in person or through a representative... In the latter case, you will need a notarized power of attorney to represent your interests.
After the transfer of documents, they will be checked in office. By law, it can take no more than three months. Upon successful verification of the submitted information, the pensioner will receive funds in the amount of the calculated personal income tax to the declared bank account (passbook).
In more detail about how to get a tax deduction for a pensioner and how to calculate its amount, we told
13 percent tax to retirees through an employer
When a pensioner continues to work or his spouse applies for compensation from the budget, this process will consist of two stages.
At the first stage with documents confirming the fact of home purchase the taxpayer applies to the Federal Tax Service at his place of residence... Within a thirty-day period, the fiscal authority will issue a certificate confirming the right to deduction. You can also apply in the same year that the apartment was purchased, without waiting for the end of the tax period.
In the second step, you you need, along with documents for housing and a notification from the Federal Tax Service, to contact the accounting department at the place of work... Here, a statement is written to the name of the management in the form approved by the legal entity. From then on, the employer will temporarily cease to perform its functions. tax agent and withhold tax from salary.
Download a free application for a deduction for an employer:,.
The property deduction will not be received in one amount, but will represent a monthly increase in salary in the form of unrestricted personal income tax. After the compensation is exhausted, the taxpayer will continue to receive a lower salary.
For example, monthly income are 48,000 rubles. The employee receives 41,760 rubles in his hands. After applying for a deduction, his income will increase by 6240 rubles. (the amount of personal income tax) has not yet reached 260 thousand rubles. (if the apartment is more expensive than 2 million).
Eligibility for the balance of 3-NDFL for retirees
Taxpayers are entitled to receive the remainder of the underutilized deduction in subsequent tax periods.
So, if it was not possible to compensate for all the costs, a pensioner can claim for a deduction until he receives taxable income.
Multiple refund of personal income tax
The ban on multiple use of tax preferences was lifted in 2014. Now the right to deduction is not tied to the object, but to the person of the taxpayer.
It used to be like this: the taxpayer bought an apartment for 1,000,000 rubles. and returned 130 thousand rubles from the budget. After that, he could no longer apply for compensation.
Since 2014, Russians can repeatedly use deductions until, in aggregate, the entire amount of payments from the budget reaches 260 thousand rubles. If a citizen has exercised his right to deduction before 2014, then he is not entitled to apply for it again (even taking into account the latest amendments).
Is there a tax deduction for medical treatment for non-working pensioners? This question is more relevant than ever today. After all, more and more often we are offered paid medical services: dental prosthetics, operations, examinations, and huge sums of money have to be spent on medicines.
How great it would be to return at least part of the money spent, well, at least in the amount of 13 percent (the amount of income tax in the Russian Federation). Moreover, the state provides tax benefits such as social tax deduction.
In practice, in order to compensate for medical expenses, one must first pay this income tax, and the pensioner is among the lucky "defaulters": after all, no deductions are made from the pension.
So what should an elderly person do who needs paid treatment?
Let's give pensioner Dedushkin Ivan Petrovich the right to understand this problem. Our hero needed, for example, to cure his teeth, and he turned to a paid clinic. How can a pensioner receive a tax deduction for medical treatment?
To begin with, let's clarify that regardless of the category of the tax refund claimant, there are a number of general conditions for tax payments.
- At first, medical institution, where Dedushkin turns for help, must be licensed to provide the relevant services.
- Secondly, the treatment provided to the pensioner or the medications prescribed by the doctor must be included in the approved by the Government. By the way, the list is quite capacious, treatment and even prosthetics are suitable for us.
- Thirdly, there is a maximum threshold that limits the tax deduction for medical services - it is 120,000 rubles. Refunds are subject to 13% of this amount - 15 600 rubles. The exception is the so-called, the payment of which is not limited by the "ceiling".
Concerning expensive treatment, then again there is a list of services related to this category. For the most part, these are complex operations or treatment of serious diseases.
- And finally, fourthly, in addition to limiting the maximum amount to be paid, it will not be possible to return more money than Dedushkin paid to the state in the form of personal income tax.
Example... Ivan Petrovich is still working and receives a salary of 8,500 rubles. From this salary 1,105 rubles are withheld monthly, and 13,260 rubles are accumulated per year. Now, when returning income tax, Dedushkin submits to the inspectorate a 3-NDFL declaration for the year, which indicates this amount. No matter how much our hero paid for "new teeth", return more than 13,260 rubles. he can't.
That's enough about the restrictions. Let's move on to the ways that a pensioner can use to receive a tax deduction.
Method 1. Additional income
As mentioned above, in order to qualify for a tax deduction, you must pay personal income tax at a rate of 13%.
The state pension is not taxed, and this is the main problem when applying for a deduction for older people. But what if Ivan Petrovich has an income?
So Dedushkin can be a working pensioner. In this case, 13% is withheld from his salary, and his rights to refund are identical to those of any other working citizen.
And Dedushkin may also have additional income and pay personal income tax from the latter. This tax is imposed on:
- income from renting a car or apartment;
- sale of property that has been owned for less than three years (and for an apartment - less than five years);
- any other earnings (one-time or permanent) from which personal income tax is paid.
And in this case, Ivan Petrovich on general rights can return part of the funds with the help of a tax deduction.
Method 2. Tax refund for previous years
Tax legislation allows tax refunds for treatment for three years. What does this mean?
When calculating the amount of deduction, the personal income tax that was paid in the same year as the treatment was taken is taken. However, after visiting dentistry, Ivan Petrovich does not need to immediately run to the tax office. But it makes sense to save the documents!
Example 1... Suppose Ivan Petrovich retired in May 2015. In the same year, he turns to the services of paid doctors. Now, in order to get some of the money back, Dedushkin can turn to the tax authorities in 2016, 2017 or even 2018. Despite the fact that since June 2015 the pensioner has not paid any taxes, he has the right to refund of personal income tax for the period from January to May 2015.
Example 2... Another situation is possible. As before, an appeal to paid doctors took place in 2015, but now Dedushkin is of advanced age and has not been working for many years. And in the same year, he sold the apartment and paid 13% of the amount received to the state. And in this case, Ivan Petrovich can file a declaration for 2015 within three years and claim the funds paid earlier from the sale of property.
So if you are planning to receive income from which you will have to pay personal income tax, and you need paid treatment, it makes sense to combine business with pleasure.
Method 3. A friendly family
It is possible to get a tax deduction by paying not only for your treatment, but also for those closest to you: parents, spouse, children under 18 years of age. Pensioner Dedushkin can also take advantage of this.
Let Ivan Petrovich not work for a long time and has no additional income. But he has another trump card - he has been happily married for a long time. At the same time, Madame Dedushkina is still working and receives an official income. It is she who can go to the tax office for reimbursement of the costs of the spouse's treatment.
Another opportunity to return part of the money spent is to turn to the son of Ivan Petrovich for help. Let him pay for the treatment of the parent, and then the son will already claim to receive 13% of the cost paid services a retired parent.
The most important thing is that payment documents must be issued to the person who will receive the tax deduction! And how the mutual settlement will take place is a family matter.
Refunds for treatment to retirees
Despite the fact that the legislation does not provide for tax refunds for non-working pensioners, there are options to save money on treatment.
Therefore, leaving the hospital, stay for a minute - take a certificate of payment medical services for tax office... Or maybe one of the listed methods of obtaining social deduction will it suit you for treatment too?
If you need personal advice or assistance in filling out the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this
Tax deduction for retirees who bought real estate, has the features of providing. The emergence of the right to a benefit is influenced by the period of taking a well-deserved vacation, current employment, the presence of additional income and other circumstances. Depending on them, the order of registration changes.
Can a pensioner get a deduction
Property deduction implies compensation for part of the funds spent on the purchase of real estate. According to general rules, all citizens of the Russian Federation who have official income and who donate 13% to the budget can apply for it.
Important points for granting benefits are:
- Housing was purchased with own or borrowed money.
- The seller and the buyer have no family ties.
Pensioners as a socially protected category have income in the form of a pension. Personal income tax is not withheld from it, which means there is nothing to return. However, the law allows for a deduction to be received under certain conditions. In addition, some citizens who have reached retirement age continue to labor activity and deduct taxes.
Non-working
According to clause 10 of Art. 220 NK RF both working and non-working pensioners are allowed to carry over the balance by property deduction for previous years, but not more than 3 years from the date of purchase. For example, an apartment was purchased in 2017, which means that the benefit can be claimed for 2016, 2015 and 2014.
In this case, the following conditions must be met:
- the pension is paid in accordance with the statutory procedure;
- retained the right to reimbursement of personal income tax;
- the carryover of the balance falls on the years in which the tax was withheld.
If a non-working pensioner is officially employed in the future, he has the right to transfer the remaining amount to future periods.
Example 1.
Ivanova A.A. went on a well-deserved rest in October 2015 and has not had any earnings since that time, except for a pension. In 2017, she purchased a living space, the next year she applied for compensation.
It is possible to issue a refund with personal income tax paid three years before the purchase: 2014, 2015 and 2016. But in 2016 it did not work, so only 2014 and 2015 will be taken into account.
Example 2.
Petrova O.M. retired in 2012 and no longer worked, and in 2017 acquired a room. The balance is carried over to 2014-2016. During these periods, she did not have earnings, which means that she was not entitled to compensation.
ATTENTION! If a non-working pensioner has additional income, for example, from renting out housing, and deducts 13% from it, he becomes an applicant for a benefit on the same conditions as an employed person.
Working
The tax deduction for working pensioners is provided both on general rights and according to their status. That is, he can receive a refund for the year in which he bought the property, and for the previous three, if there is income in them. The postponement can be extended to 4 years, provided that during that period there was taxable income.
ADVICE! It is recommended to write an application for a refund in the year following the year of purchase of an apartment.
According to Art. 78 of the Tax Code of the Russian Federation, the number of years to carry over the remainder will be reduced. This provision is explained in the letter of the Ministry of Finance of the Russian Federation N 03-04-05 / 40681 dated July 12, 2016. For example, having bought real estate in 2017, in 2018, personal income tax paid in 2014-2016 will be accepted for the calculation of compensation. If the application is submitted in 2019, only 2015 and 2016 will be taken into account.
The apartment was bought before retirement
The citizen, before reaching the pension return, receives tax relief according to general rules. Upon retirement, he has the opportunity to carry over the balance for three years preceding the year of purchase.
Example:
Sukhikh M.A. purchased the living space in 2017. In early 2018, he declared his rights to a property return. At the end of 2018, he retired and immediately filed a transfer of the balance to 2014-2016.
Let's say Sukhikh M.A. will go on a well-deserved rest in 2019, then only 2015 and 2016 will be accepted for the calculation of compensation.
The apartment was bought in the year of retirement
After waiting for the end of the tax period in which the citizen went on a well-deserved rest, he has the right to apply for compensation immediately for 4 periods.
Example:
Beresnev A.M. bought the living space in May 2017, and retired in November. In 2018, he has the right to submit a declaration for the return of personal income tax for last year and carry over the balance to 2014-2016.
If a pensioner is married
The money received by the spouses is considered common. A property tax deduction for a retired spouse who is unable to obtain it may be granted to the other spouse.
If the spouse claiming the right to return is working, registration is carried out on a general basis. If you have retired, the balance is carried over.
Example:
Petrov M. O. reached retirement age in 2012, and bought an apartment in 2016. The balance can be transferred to 2013-2015. But during this period he did not receive taxable income. There is nothing to reimburse.
Petrov's wife retired in 2015. She claims to be a spouse benefit. Refunds are possible for all three years.
Required documents
Receiving a tax deduction requires documentary evidence of the retirement's purchase of real estate and the costs associated with it. These include:
- passport;
- a certificate of the presence of pensioner status, before 2015 they gave a certificate, now the document is provided upon request to the FIU;
- real estate purchase and sale agreement;
- proof of transfer of money to the seller: bank statement, receipt, etc .;
- certificate of ownership or extract from the register of rights to real estate (RPN);
- agreement equity participation when buying in a new building and an act of transfer of housing.
Depending on the selected method of processing the return.
Deduction procedure
A working pensioner can: through the Inspectorate of the Federal Tax Service or an employer, a non-working person - only through an inspection. The registration procedure is different in each case.
Through IFTS
Providing a tax refund through the inspectorate implies a one-time payment of personal income tax paid in the past and consists of several stages:
- Collecting the necessary documents.
- Writing an application for a refund and transferring information to the inspection. A 2-NDFL certificate and a 3-NDFL declaration are added to the main list.
- Waiting for the result office check which lasts 3 months.
- Transfer of money to the applicant's account within 30 days, in case of a positive decision.
You can submit documents in person, electronically through the State Services service or the official website of the department, or using postal services, you can also resort to the help of a representative by issuing a power of attorney from a notary.
IMPORTANT! 3-NDFL is filled in in reverse chronological order, for example, first for 2017, then for 2016, etc. This will determine the remaining deduction to be refunded in the earliest period.
Through the employer
Reimbursement of costs at work implies an exemption for a certain period from payment of personal income tax... That is, the refund is paid not one-time, but monthly with a salary.
To apply for benefits at work, you must:
- Collect documents.
- Provide them to the IFTS and write an application for notification, which confirms the possibility of providing a deduction.
- Provide the received certificate at the place of work.
Already from the month following the month of receiving a positive notification, 13% will not be deducted from the salary of a working pensioner until the full transfer of the return or dismissal.
When buying an apartment for pensioners, it is carried out taking into account some peculiarities. Firstly, a person who has gone on a well-deserved rest is allowed to return the personal income tax paid before the purchase, but no later than 3 years. Secondly, a working pensioner has the right to apply for personal income tax reimbursement for 4 years.
Together with the main documents for registration of benefits, a certificate is provided confirming the pension status. It is recommended to apply for a deduction in the year following the year in which the property was acquired.
