How to check property tax deduction. Deduction for previous years of declaration and the amount carried over from the previous year. How to find out when the tax deduction for an apartment will be transferred

Date of publication: 02/22/2017 16:26 (archive)

The Internet service developed by the Federal Tax Service to help taxpayers is gaining increasing popularity.

800 thousand St. Petersburg residents already use the capabilities of the “Taxpayer’s Personal Account”, receive up-to-date information about their taxes, and pay taxes online.

Using the service you can:

Receive information about property and vehicles, the amounts of accrued and paid taxes, the presence of overpayments and debts;
- control the status of settlements with the budget;
- receive and print tax notices and tax receipts, pay taxes;
- receive reconciliation reports;
- contact the tax authorities without a personal visit.

The Office of the Federal Tax Service of Russia for St. Petersburg publishes answers to frequently asked questions about the work of the “Taxpayer’s Personal Account”.

1. Question: Is it possible to submit an application for a refund of personal income tax through the Internet service of the Federal Tax Service of Russia “Taxpayer Personal Account for Individuals”?

Answer: Yes, from July 1, 2015, it has been possible for individual taxpayers to send refund (offset) applications to the tax authority, signed with an enhanced non-qualified electronic signature through the tab: “Income Tax FL/3-NDFL/Generate an application for refund, sign with an enhanced unqualified electronic signature and send.”

2. Question: How to select a tax authority in the Internet service of the Federal Tax Service of Russia “Taxpayer Personal Account for Individuals” to send a tax return in Form 3-NDFL?

Answer: When generating the 3-NDFL declaration online through the Internet service “Personal Account”, the taxpayer fills in the registration address at the place of residence (registration). Based on the entered address, the inspection code to which the declaration will be sent is automatically determined.

In accordance with Article 11 of the Tax Code of the Russian Federation, the place of residence of an individual is the address at which the individual is registered in the manner established by the legislation of the Russian Federation.

3. Question: Are documents signed with a non-qualified electronic signature and sent through the “Taxpayer’s Personal Account” legally significant? If I have attached documents in electronic form, signed with an electronic signature, to the 3-NDFL declaration, do I need to bring a paper version to the tax authority?

Answer: Documents signed with an electronic signature - qualified or unqualified - are legally significant and equivalent to documents presented on paper.

If you sent supporting documents scanned and signed with an enhanced qualified or enhanced unqualified signature as attachments to the 3-NDFL declaration, then you do not need to duplicate them on paper. Please note that in some cases, when conducting a desk inspection, the inspector has the right to request the original document - in this case, the inspector will contact you.

4. Question: How can I obtain a non-qualified electronic signature key certificate?

Answer: Obtaining an electronic signature verification key certificate is available to the user using the link “Obtaining an electronic signature verification key certificate” in the “Profile” section.

Your Personal Account offers two options for installing an electronic signature key certificate. In the first case, the key certificate will be stored on your computer, in the second - in the protected storage of the Federal Tax Service of Russia. If you install a certificate on your computer, you will need a desktop computer or laptop (not available for tablets or phones), a Windows operating system and administrator rights. If stored in the storage facility of the Federal Tax Service of Russia, it is possible to use any devices and operating systems. In both cases, the electronic signature verification key certificate will be a full-fledged tool for electronic document management through the “Personal Account”. More detailed information is provided in the corresponding section when installing the key.

5. Question: I need to fill out a tax deduction declaration in form 3-NDFL. To do this, you need a certificate in form 2-NDFL. There is no possibility to request this certificate from a tax agent in the near future. Can I obtain this information from the tax authority?

Answer: The provisions of the Tax Code of the Russian Federation do not provide for the obligation of tax authorities to provide certificates in Form 2-NDFL on income received, calculated and withheld and transferred amounts of personal income tax.

At the same time, on the taxpayer’s page of the Internet service of the Federal Tax Service of Russia “Taxpayer’s personal account for individuals” in accordance with the procedure for maintaining a taxpayer’s personal account, approved by Order of the Federal Tax Service of Russia dated June 30, 2015 No. ММВ-7-17/260@ “On approval of the procedure for maintaining personal account" in the "Income Tax" tab, in the "Information on certificates on form 2-NDFL" section reflects information on income received from tax agents for the three previous tax periods.

Information on income for 2016 will be available in the “Personal Account” Internet service after 06/01/2017.

6. Question: Last year, part of the right to a property tax deduction was exercised by submitting a tax return in form 3-NDFL. To further exercise the right to this deduction, I fill out a tax return, but I do not remember the balance of the deduction that was transferred from the previous tax period. There is no such information in my “Personal Account”. Where can I find this data necessary to fill out the declaration?

Answer: The Tax Code of the Russian Federation does not provide for informing taxpayers about the balance of the property tax deduction when purchasing housing that carries over to the next tax period.

In the Internet service of the Federal Tax Service of Russia “Taxpayer’s Personal Account for Individuals” in the tab “Income Tax/3-NDFL/Progress of verification of the declaration for .... years" in the column "Amount of property tax deduction for expenses on construction or acquisition of an object" reflects the amount of the provided property tax deduction in previous tax periods. The amount of the balance of the property tax deduction transferred from the previous tax period is equal to the difference between the total amount of the deduction to which the taxpayer has the right, in accordance with subparagraph 3 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation and the amounts of property tax deductions provided in previous tax periods.

In addition, you have the right to fill out a tax return in accordance with the information available. If errors and (or) contradictions are identified in a tax return, the tax authority official conducting the tax audit has the right to request the necessary explanations from the person being inspected or to notify that appropriate corrections have been made within the prescribed period (clause 3, Article 88 of the Tax Code of the Russian Federation).

7. Question: I sent a declaration to the tax authority. If its desk audit is completed before three months, how can I find out about this and will I be notified about the completion of the tax audit?

Answer: There is no provision for informing taxpayers about the completion of a desk tax audit under the Tax Code of the Russian Federation.

Information about the submitted tax return in Form 3-NDFL, the amount of tax to be refunded from the budget (to be paid to the budget) and information about the completion of the desk tax audit are reflected in the Internet service of the Federal Tax Service of Russia “Taxpayer’s Personal Account for Individuals” in the “Tax on Tax” tab. income/Z-NDFL” in the column “Date of completion of desk audit”.

8. Question: I submitted a refund for the purchase of an apartment in the 2015 declaration, where can I find out what amount to return in the 2016 declaration?

Answer: In accordance with subparagraph 3 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, the taxpayer has the right to receive a property tax deduction in an amount not exceeding 2,000,000 rubles. Consequently, the total amount of refund of personal income tax (hereinafter referred to as personal income tax) at a rate of 13% from 2,000,000 rubles will be no more than 260,000 rubles. At the same time, the taxpayer is refunded the personal income tax withheld by the tax agent for the year.

If a property tax deduction cannot be used in full during a tax period, its balance is carried over to the next tax period until it is fully used.

Thus, when exercising part of the right to deduction and partial refund of personal income tax (according to the declaration for 2015), it is possible to obtain a refund of the remaining amounts, in particular, by submitting a declaration for 2016. In this case, the amount of personal income tax subject to refund from the budget is calculated as 13% of the amount of the balance of the tax deduction transferred from the previous tax period, but not more than the amount of personal income tax withheld by the tax agent in 2016. If the personal income tax to which the taxpayer is entitled is greater than the amount of personal income tax withheld by the tax agent, then the amount of tax withheld by the tax agent is returned and the resulting balance is again transferred to the subsequent tax period.

In the “Taxpayer’s Personal Account for Individuals” in the “Income Tax/3-NDFL/Progress of verification of the declaration for... years" in the column "Amount of property tax deduction for expenses on construction or acquisition of an object" reflects the amount of the provided property tax deduction in previous tax periods. The amount of the balance of the property tax deduction transferred from the previous tax period is equal to the difference between the total amount of the deduction to which the taxpayer has the right in accordance with subparagraph 3 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation and the amounts of property tax deductions provided in previous tax periods.

In accordance with the Tax Code of the Russian Federation, after purchasing residential real estate, citizens can return part of the funds in the form of a property deduction. Individuals who are tax residents of the Russian Federation and pay 13% income tax on their profits can receive the benefit.

Deadlines for tax payments

After submitting the declaration to the inspectorate, many people ask the question: how to find out when the tax deduction for the apartment will be transferred? The deadlines for payments are determined by law and for violation of them, a citizen can demand material compensation from the tax authority.

From the moment of filing the declaration, the government agency is given three months for a desk review of the attached papers. After this period, the inspection is obliged to make a decision on granting a property deduction for the purchase of housing or refuse to provide the benefit. Whatever the decision of the government body, the taxpayer receives a notification.

If the decision is positive, then the individual must provide the inspection with data to transfer the amount in excess of the tax paid. Within the time period established by law (one month), the treasury is obliged to transfer the accrued amount of money to the citizen’s current account. Thus, the maximum time for paying a tax deduction when purchasing an apartment or other real estate is 4 months. If the deadline for tax refund is not met, the taxpayer can write a complaint to a higher authority, which must be considered within one month. For each day of delay, a citizen has the right to demand compensation from the inspectorate as a percentage of the deduction amount.

If the declaration is incorrectly completed or the package of collected papers is incomplete, the inspector has the right to demand an adjusted Form 3 of personal income tax.

How to monitor the progress of a desk audit

By registering in your personal account on the website of the State Tax Service, you can see whether the application for a deduction has been approved, whether the citizen has used a tax deduction before, check at what stage the verification of the tax deduction for the purchase of an apartment is, and so on.

To use the online service, you need to log into your personal account and select the “Individual Income Tax” tab. Next, you need to select “3 personal income tax”. The window that opens will reflect the moment of receipt of the application for property return and the status of its verification. Tracking the processing of the declaration in your personal account is a very convenient procedure that does not require a personal visit to the inspection. When the verification status “Completed” appears, you can count one month from the date of filing the tax refund application to transfer funds to your personal account.

Necessary certificates for property return

To obtain the right to a deduction, the taxpayer must provide the tax office with a complete package of documents.

List of documents for returning tax benefits:

Application for refund of over-withheld tax. Such a certificate can be downloaded on the website of the State Tax Service or purchased at any inspection office. The certificate contains information about the owner of the property (registration, passport data), address of the property, Taxpayer Identification Number, deduction amount. If a citizen previously received a property return from the purchase of an apartment, then the calculation base will gradually decrease.
Declaration of form 3 personal income tax. This certificate can be submitted no more than three years from the date of purchase of the property. You can fill out the declaration yourself or seek the help of tax specialists. If the document contains incorrect data, the declaration will be returned to the taxpayer for revision.
Certificate from the employer, Form 2 Personal Income Tax. It contains data on the income of an individual on which 13% income tax was paid.
Documents establishing the right of ownership of a property.
If housing was purchased with shared participation, documents confirming this fact are also required.
Financial documents: bank statements, checks, bills.
If part of the cost of the apartment was repaid with the help of maternity capital or other subsidies, you must attach copies of these documents.

Certificate in form 3-NDFL Certificate for maternity capital Certificate of income
Document establishing the right of ownership of a property Application for refund of over-withheld tax Equity participation agreement

Who can take advantage of the property deduction

Not every person can take advantage of the tax benefit; in order to receive it, certain conditions must be met.

To whom can the property deduction be returned:

Individuals who have official income and pay 13% income tax on it.
Pensioners can also count on a property deduction.

The following categories of citizens cannot receive a tax refund:

Individuals who have completed a purchase and sale transaction with a husband or wife, parents, brothers and sisters.
Citizens who received real estate as a gift or inheritance.
Taxpayers who filled out the declaration incorrectly or provided an incomplete package of documents.

Procedure for registering a property return

Property benefits can be obtained in two ways: contact the inspectorate at the place of residence, which will then transfer funds to the current account, or write an application for the return of property benefits at the place of service.

Registration of a refund at the tax office:

Filling out 3 personal income tax.
Registration of certificate 2 personal income tax at the place of work.
Collection of necessary documents (certificate of state registration of rights to real estate, extract of their Unified State Register, purchase and sale agreement).

After submitting all the papers, the government agency makes a decision: whether the taxpayer has the right to a refund of overpaid tax or not. Whatever the decision, the citizen receives written notification by registered mail. The desk audit lasts 3 months from the date of receipt of the application from the individual.

Registration of property deduction through the employer

In principle, the procedure for returning a tax benefit through an employer at the initial stage is not much different from the first option. After receiving a notice of the right to a property deduction, the citizen takes it to the employer and does not pay income tax from his income until the end of the year.

Types of property for which a tax deduction can be returned

The legislation defines a list of real estate, upon purchase of which a taxpayer can obtain approval for the return of property benefits:

Apartments, houses, rooms that were purchased with the taxpayer’s own funds. In case of a shared purchase, an individual can return the overpaid tax only on his part of the property.
Land plots for development, which have been assigned the status of individual housing construction.
Plots on which any residential building is already located.

How to calculate property deduction

The legislation determines the maximum amount of the value of a property from which a tax deduction can be obtained - 2 million rubles. If the cost of the purchased housing exceeds this figure, 2 million is still taken as the calculation base.

When purchasing a home with a mortgage, you can also receive compensation from the amount of interest paid to the bank. The maximum amount of mortgage interest to return the property benefit should not exceed 1 million rubles. Thus, the estimated base of mortgage housing for income tax refund is 3 million rubles.

Let's give an example of a standard purchase of an apartment without equity participation by an owner who has an official salary of 40 thousand rubles. Ivanov A.P purchased an apartment for 3.5 million rubles. Since the law establishes a maximum amount for the return of property benefits of 2 million, with a salary of 40,000 per month, A.P. Ivanov can return the overpaid tax of 260,000 rubles. Every month A.P. Ivanov pays 5,200 rubles in income tax. In a year, a citizen can return 62,400 rubles. This means that in subsequent periods A.P. Ivanov will return income tax until he has collected all 260,000 rubles.

Unfortunately, not all citizens know that after purchasing a home, they can return a small part of its cost in the form of a property benefit. To receive it, you must have official earnings, deduct 13% income tax from it, fill out a declaration and take it to the tax office with a package of necessary documents. The desk audit lasts no more than 3 months, after which the treasury transfers the amount of the property deduction to the individual’s current account within a month. If the declaration verification procedure exceeds three months, the taxpayer has the right to demand interest from the inspectorate for each day of delay.

Sample of filling out 3-NDFL when transferring the balance of the deduction

How to fill out the 3-NDFL declaration when transferring the balance of the property deduction?

If you have not completely exhausted your deduction and have a balance from last year, then you need to indicate this balance of unused property deduction from last year and the amount of the tax deduction provided for the previous tax period.

Let's look at an example:

Vasily bought an apartment in 2016 for 1.8 million rubles; in 2016 he already took advantage of a property deduction in the amount of 560,000 rubles. At the end of 2017, he received a salary in the amount of 856 thousand rubles, from which personal income tax was withheld and transferred to the budget in the amount of 111,280 rubles.

How to correctly fill out sheet “D1” of the tax return?

In order for the program to generate sheet “D1” of the 3-NDFL declaration, you must correctly answer all the proposed questions.

1) Go to the “income” -> “work” section and enter the data from the 2-NDFL certificate. We need to start with indicators such as “total amount of income” for 2017 and “amount of tax withheld.” We indicated the amount of the move to be 856 thousand rubles. (look at the picture)

These data must be taken from the 2-NDFL certificate (they are indicated there under paragraph 5), but the amount of personal income tax that was withheld for 2017 is reflected in the 2-NDFL certificate on line 5.4.

After carefully checking all the data in the 2-NDFL certificate, you should simply transfer it to the sections that the program requests.

3) Now we will carefully answer all questions about the property for which you are going to receive a deduction:

Was the property purchased in a new building or on the secondary market?
Object name
Are you a pensioner?
Are you an owner or not?
Type of property
we indicate the same date of registration of property rights as we indicated last year when filling out 3-NDFL for 2016;
put a tick next to the question “Have you already received a deduction for this housing?” The answer is yes;
indicate the year the deduction began to be used - in our example it is 2017;
indicate the date of registration of ownership of the property
indicate the address of the object
Below is a line indicating the total cost of purchasing an apartment. In this line we write (as in the previous 3-NDFL) the amount under the agreement = 1,800,000 rubles;
Next comes a line in which we will indicate the amount of the property deduction already provided (let’s say the property deduction was provided by the tax authority) - in the example, this amount = 560,000 rubles;
if for 2016 you received a deduction through your employer, and not through the Federal Tax Service, then in the line “Have you already received a deduction for this housing upon notification to the employer?” you need to answer “Yes”;
Below is the line “The balance of unused property deduction”, which came to us from last year. In this case, you need to take 3-NDFL for 2016. And in sheet “D1” of the 3-NDFL declaration for 2016, on line “260” (or paragraph 2.10), the amount of the property deduction that transferred to 2017 will be reflected there. In our example, this amount = 1,240,000 rubles.

We recommend keeping returns from previous years. They will be useful to you in order to transfer the balance of the deduction to the current declaration without errors. In our service you register in your personal account, and all your declarations will be saved and will be available for viewing at any time

A fairly common question when filling out 3-NDFL for program users is the question of the remaining amount of the property deduction. And it is this task that stops the entire process of filling out and submitting to inspection. After all, without knowing the size of this amount, you will not finish the job you started.

What is a deduction for previous years in 3-NDFL?

In the declaration program, in this column you must enter the amount with which you returned income tax on the purchase of housing for all the years that you contacted the tax office with this question. Let's look at this with a small example.

For two years in a row, the citizen filed a tax return for 2016 and 2017 in order to return previously paid tax. In 2019, when filing a return for 2018, he will need to indicate the deduction for previous years. He bought housing for 1,450,000 rubles.

First, he needs to find out his income for this period, which was subject to taxes and for which he received deductions. Let’s say in 2016 his income, from which he returned his 13%, was 200,000 rubles, in 2017 - 250,000 rubles, in 2018 - 300,000 rubles. The total for 2016-2017 is 450,000 rubles, this figure - 450,000 is deducted from previous years.

The amount for the reporting year 2018 (RUB 300,000) is not included here, since you will receive a deduction specifically for it

To find out the amount carried over from the previous year in the 3-NDFL declaration, you need

Complete the following arithmetic problem. 1,450,000 (housing cost) - 450,000 (deduction for previous years) = 1,000,000 rubles. This is exactly what will happen amount carried over from the previous year.

So, you can find out the deduction for previous years in four ways:

Contact the tax office, they should provide you with the information you are looking for, but do not forget to take the documents with you.

If you have saved the declaration file for the previous year, you can take the information from there

Ask your employer to print you 2-NDFL certificates for the years for which you received a deduction and add up the tax base amounts from them.
Well, the easiest way is through the taxpayer’s personal account by following the link https://lkfl.nalog.ru/lk/. After entering your INN and password, select the feedback menu item, then contact us in free form, and express the essence of your problem in writing. For example, the request could be like this:

Good day, when filling out the 3rd personal income tax declaration for 2018, in order to return the property tax deduction for an apartment (here you can specify the address), I need to find out the amount of the deduction for previous years. Please send the answer to my e-mail. Thank you in advance for your response.

They say that the response from the tax service comes no later than 14 days from the date of application.

To find out the amount transferred from the previous year

It is necessary to subtract the “deduction for previous years” from the “total cost of all objects” previously entered in the program (taking into account deduction restrictions).