By buying real estate, you have the right to receive property deductions and the return of the NDFL paid earlier. How to get a deduction, and who can get it, read the article: "". For the property deduction and return of income tax, you need to perform a number of actions, one of which is the filling of the 3-NDFL declaration. How to fill out 3-ndfl when buying an apartment, you will learn below. Also a sample of filling 3-NDFL to receive property deductions when buying housing, which can be found at the end of the article. Using the recommendations below and the completed example of the declaration, you can easily fill out a 3-NDFL form for your case.
Who has no right to receive a tax deduction in infographics
In the figure below, the infographics addressed the categories of citizens who have and have no right to receive a tax deduction. ⇓
The deadlines for filing a declaration to receive a deduction when buying an apartment:
If you want to hand over a 3-NDFL declaration to return the income tax when buying an apartment and other housing, you can do this at any time during the year. You can report for 3 previous years. For example, if you bought an apartment, a house, a room or other housing in 2014, then fill out and submitting 3-NDFLs to obtain property deductions possible during 2015 in a size not exceeding your income for the reporting year (in this example 2014) .
Fill the form of the declaration neatly, do not eat, otherwise everyone will have to begin again. Each cell is one character, all letters must be large and printed. If empty cells remained, put the battles in them.
If you make data by hand with a handle, use a blue or black paste.
In a 23 sheet declaration, it is not necessary to fill in all the necessary, not required pages, only filled pages are submitted to the tax.
In response to the design of the document, because it is precisely the amount of income tax that you can return from the state with a positive decision of the tax authority.
These are the basic rules for filling the declaration, now we turn to the page design of 3-NDFL to receive deduction when buying an apartment.
List of necessary documents for 3-NDFLs in infographics
Figure below examines the necessary list of documents served together with the 3-NDFL declaration. ⇓
Sample filling 3-NDFL when buying an apartment
What sheets and pages need to fill? The entire declaration consists of the following pages:
- title list (p.1 and p.2);
- section 1;
- section 6;
- leaf A;
- leaf g1;
- leaf I.
Total of the 23-sheets of the declaration, you need to fill out only 7.
The title page consists of 2 pages and contains general information about the taxpayer. A detailed line of completing these two pages is considered in the article: "". You can go on the link and use the recommendations provided there. The figure below shows an example of filling the title leaf of the 3-NDFL declaration.
On the title page of the declaration, you must specify the main taxpayer data and sign this sheet.
Filling a sheet of LS1 3-NDFL. Sample
We now turn to the lest W1. Here is the calculation provided at work.
This sheet is filled on on the basis that your employer should give you.
In clause 1.1 in the lines 010-120 of this sheet, you need to reflect your income by months, and the income is indicated by a growing result from the beginning of the year, that is, first indicate income in January, then for January-February, then in January-February-March, and so on. d. Indicates only income taxed by Ndfl at a rate of 13%. The data must be reflected for the calendar year in which the apartment has occurred.
In line 130 you need to specify the number of months in which your income has not exceeded 40000 rubles.
In line 140, the number indicates the number of months in which the income did not exceed 280,000 rubles. The amount of 280,000 - before this value in relation to the employee, is applied deduction for children. After the income of the employee received by the growing result from the beginning of the year reached 280000 rubles, the deductions for children do not apply.
Sample calculation of tax deductions for 3 ndfl
Paragraph 2 indicates standard tax deductions made by the employee.
Pay attention to the deduction of 400 rubles. In line 170 from 01/01/2012 does not apply.
The resulting deduction in lines 150 and 160 is multiplied by the number of months. Moreover, only one of these two deductions can be applied to the employee.
The remaining deductions in lines 180-210 are applied to children, the defined deduction is multiplied by the value from the line 140.
The line 220 indicates the total value of the employee provided for the year of deductions, it turns out by adding values \u200b\u200bin lines 150-210.
Filling a sheet of tax deduction of the declaration of form 3 NDFL
Filling sheet and 3-NDFL. Sample
This sheet is designed to directly calculate the property deduction when buying, as well as the construction of residential real estate.
Paragraph 1 indicates information about the built or purchased apartment, house and other residential real estate.
010 - object code, is taken from Appendix 5 to the order of filling 3-NDFL:
020 - Type of property, selected one of the proposed options.
030 - a sign of the taxpayer, it is indicated who is a taxpayer, whose revenues are reflected in this Declaration: the owner of housing or its (her) spouse (a).
040 - the address of the acquired real estate.
050 - Date of the Act on the transfer of housing.
060 - Date of registration of ownership of housing.
070 - date of registration of ownership of the land plot.
080 - date of application for the distribution of deduction, if the apartment is a common ownership (without a share).
090 - share in the acquired housing.
100 - year of the start of using deduction.
110 - The amount of expenses in connection with the purchase of an apartment should be no more than the amount of property deduction (2000,000 rubles.) Excluding interest on loans.
120 - the amount of interest paid on loans taken to buy housing.
Figure below shows an example of filling out a sheet_a in the tax declaration.
Sample filling 3 ndfl on when buying an apartment
Calculation of property deduction in the tax declaration
Rows 130-180 - indicate the amount of property deductions on the cost of buying housing and pay interest on loans for past tax periods.
Row of 190-200 - the balance of deductions for the purchase costs and the payment of interest that has passed from the past tax period.
Rows 130-200 are filled in when you have already received a deduction in previous years, but they have not yet completely, because the deduction per year can be provided in an amount not exceeding your annual income.
Row 210 - the amount of deductions for the purchase costs provided by the notification.
Row 220 - the amount of deduction to the percentage paid, provided by the notification.
In line 210-220, there are in mind those sums of deductions that you get from your employer on the basis of a tax notice issued. After all, it can be obtained by two ways: at the same time, submitting a declaration of income to the tax authority, or gradually every month, in this case the employer will not take the amount of income tax from your salary.
Row 230 - the amount of the tax base for a minus deductions, it turns out as a total income for the reporting year from the string 120 of the leaf z1 minus the total standard deduction from the line 220 sheet z1, as well as minus deduction provided by the notification from the rows 210 and 220 sheet I. with the resulting Amounts and the income tax will be calculated, which you can return in one reporting year. If this amount is less than your property deduction, then the deduction balance will go to the next year, you can get it next year by filling out the declaration once again. The balance of deduction will be postponed for the year next until you get a fully allowed property deduction.
Row 240 - the amount of expenses used for the purpose of the property deduction for the reporting year cannot be more taxable calculated in line 230.
Row 250 - the sum of the paid percentage of the mortgage loan used for the purpose of the property deduction, may not be more than the difference in strings 230 and 240.
Row 260 - the remainder of the property deduction on the cost of buying an apartment. If the income for the reporting year was not enough to receive deduction in the required amount (that is, your income per year is less than the property deduction), then the residue of deduction passes the next year. The value is obtained as string 110 - (130 + 210 + 240).
Row 270 - the remainder of the property deduction for the payment of interest on the loan, passes the next year.
Filling the tax return. Calculation on property deduction
By filling the leaf F and, check:
- (line 240 + row 250) should not be greater than the line 230;
- (Row 130 + 210 + 240 + 260) There should be no more property deduction to which you have right.
Filling sheet A 3-NDFL. Sample
This sheet calculates the total amount of income and tax. Paragraph 1 indicates your income for the reporting year. If your source of income is an employer, then you should specify.
010 - Inn Employer.
020 - PPC of the employer.
021 - OKATO code.
030 - Name of the employer's organization.
040 - the amount of income per year, the value must coincide with the line 120 of the sheet z1.
050 - the amount of income for the year, taxed income tax at a rate of 13%, is obtained as a string of 120 sheet z1 minus string 220 sheet z1.
060 - The calculated amount of NFFL, is obtained as 13% of the value from the line 050 of this sheet.
070 - the value of the row 060 is repeated.
If multiple sources are somewhat, then each individual lines 010-060 are filled separately.
Figure below shows an example of filling out the tax return of the sheet_ on the sources of income.
Sample of filling out data on the source of income in 3-NDFL
Paragraph 2 calculates the final values.
080 - the total amount of income obtained by the summation of all values \u200b\u200bof the line 110.
090 - the total amount of taxable income.
100 - total income tax.
110 - the total amount of increasing income tax.
Sample calculation of the final value of 3-NDFL
Filling out the section 1 3-NDFL. Sample
010 - Total income from line 080 List A.
030 - the total amount of income with which the tax should be calculated.
040 - The total amount of costs and deductions is obtained as (line 220 of the leaf z1 + line 210 sheet and + line 220 sheet and + line 240 sheet and + line 250 sheet and).
050 - Tax base \u003d Row 030 minus Row 040 of this section.
070 - the sum of the retained tax from the sheet A line 110.
100 - the tax to be returned from the budget is equal to line 070.
Sample Fill section 1 of the Tax Declaration
