Citizens who are officially employed and have monthly taxable income have the right to reduce the amount of personal income tax payable by filing a tax deduction. Subject to certain conditions, persons of retirement age can also take advantage of the deduction. In this article we will look at whether a tax deduction is provided to working pensioners, and what are the conditions for receiving tax compensation for this category of citizens.
The right of citizens to a tax deduction: general provisions
According to Art. 218 and art. 220 of the Tax Code of the Russian Federation, citizens who transfer personal income tax to the budget in the prescribed manner have the right to receive tax compensation by filing a tax deduction. Partial tax refund is carried out if the following conditions are simultaneously met:
- Citizen is officially employed employee (there is a collective/employment agreement).
- The person confesses personal income tax payer on a general basis (rate 13%).
- Citizen has no debt according to tax.
- The amount of personal income tax transferred by a person during the year, equal to or greater than the estimated amount of compensation.
Deductions provided to citizens under Tax legislation can be divided into 2 main groups:
Group 1 – property deductions . According to Art. 220 of the Tax Code, citizens who received income from the sale of their own movable and/or real estate can reduce their tax obligations to the budget through a property deduction. As part of the procedure, the total tax base is reduced by the amount of the deduction, thus reducing the amount of personal income tax payable. The group of property deductions also includes personal income tax compensation for the purchase of housing (detailed information is in Article 220 of the Tax Code).
Group 2 – standard deductions . Unlike property deductions, personal income tax compensation based on Art. 218 of the Tax Code, is carried out on an ongoing basis, regardless of the fact of purchase/sale of real estate and cars. The right to deduction is granted to certain categories of citizens (disabled people, persons affected by man-made disasters, etc.), as well as parents in a set amount for each child.
Are working pensioners entitled to a tax deduction?
Based on the provisions of the Tax Code, the right to deduction is granted to working citizens with official taxable income. Thus, pensioners who continue to work have the right to apply for a tax deduction in the general manner.
Pensioners, like other working citizens, have the right to reduce their own tax obligations to the budget by filing a property and/or standard deduction.
The right to tax compensation is granted to working pensioners, subject to compliance with other requirements specified in Art. 218 and art. 220 Tax Code of the Russian Federation.
Deduction when selling a home
A working pensioner who received income from the sale of his own home (apartment, room, house, cottage, etc.) is required to pay personal income tax in the amount of 13% of the value of the property sold. The tax is calculated based on the greater of the amounts - the price of housing under the purchase and sale agreement or the cadastral value of the property. Pensioner , continuing to work,
- can reduce the tax amount (or completely exempt yourself from tax obligations) in the following ways: A working pensioner who sold housing that he owned 5 or more years , you are not required to pay personal income tax. A similar rule applies to persons who sold real estate received by inheritance, as a result of privatization or donation , in case the housing is sold later
- 3 years from the moment of receipt of ownership. A citizen who sold housing earlier than the established period (3 or 5 years) can
- reduce the tax base by 1 million rubles. This right is granted to all citizens in accordance with the general procedure. When calculating personal income tax, a working pensioner can
take into account the purchase price of the apartment
(rooms, houses). The tax amount in this case will be calculated as follows: Personal income tax = (Standal week sale – Stewed purchase) * 13%,
Where
Stnedv sale
– sale price of the apartment;
StWeek purchase
– the amount paid by a pensioner when purchasing a home.
Note that if a pensioner sells housing for less than its purchase price, then the personal income tax in this case is equal to 0.
- Other property deductions for working pensioners Citizens of retirement age who are officially employed can also apply for the following types of deductions: Working pensioner who bought an apartment
- (or other real estate) may receive partial compensation for costs incurred in the form of 13% of the cost of housing (maximum refund - 260,000 rubles). At car sales a pensioner has the right to reduce the tax base by the amount consider the cost of buying a car when calculating tax.
If a pensioner sells a car that he has owned for more than 3 years, then he does not need to pay tax on the income received.
Standard deductions for working retirees
Pensioners of special categories can receive a deduction on a monthly basis. Within the framework of Art. 218 of the Tax Code, citizens of certain groups are given the right to reduce the tax base, which is implemented on an ongoing basis. The amount of tax compensation depends on the status of the citizen:
- Deduction in the amount of 3,000 rubles . can be received by pensioners with the following status:
- WWII disabled person;
- combat disabled person;
- liquidator of the consequences of the Chernobyl accident;
- injured as a result of man-made disasters (Chernobyl Nuclear Power Plant, Mayak plant) or nuclear tests;
- employee of the Ministry of Emergency Situations or the Ministry of Internal Affairs.
- Reduce the tax base for 500 rub. monthly can:
- participants, WWII veterans, residents of besieged Leningrad;
- disabled people of groups I and II, disabled since childhood;
- parents of a deceased soldier.
The above types of deductions are provided monthly, on an ongoing basis.
Let's look at an example . Pensioner Kulikov (61 years old) works for JSC Kronos. In March 2017, Kulikov’s son died during military service, and therefore Kulikov received the right to a monthly deduction of 500 rubles. Kulikov’s monthly income is 16,504 rubles. Taking into account tax compensation, the amount of personal income tax to be withheld for Kulikov is calculated as follows:
(16,504 rubles – 500 rubles) * 13% = 2,080.52 rubles.
The procedure for filing a tax deduction for a working pensioner
An employed pensioner can apply for a tax deduction in the general manner, through the employer. When applying for a standard deduction, the pensioner should submit to the personnel department documents confirming the right to compensation (certificate of a WWII veteran, disabled person, etc.).
The amount of compensation is calculated from the moment the right to deduction is acquired. Thus, a pensioner who received disabled status in October 2017, but submitted documents to the employer in November, has the right to recalculate personal income tax from October (from the date of assignment of disability).
One of the social benefits provided by the Russian state in support of its citizens is the right to an income tax refund. Read our article about whether a pensioner can receive a tax deduction when buying an apartment, what grounds and conditions are provided for this, as well as what documents are required.
Russian legislation provides for a number of social benefits for its citizens, including the right to a tax refund when purchasing a new building or other housing. This right can be granted only to citizens of the Russian Federation, including minors and retired citizens. The procedure for registering and receiving a tax deduction is regulated by the Tax Code of the Russian Federation. In particular, Art. 210 of the Tax Code of the Russian Federation determines the amount of property deduction of 13%, regardless of the amount of income received. Articles 218, 220 and 221 of the Tax Code of the Russian Federation establish a list of benefits provided to the taxpayer, Art. 217 of the Tax Code of the Russian Federation excludes the taxation of pensions and additional social benefits at 13%. The absence of income included in the tax base excludes the possibility of obtaining the right to a refund of property deduction. The profit of an individual subject to taxation includes its own list:
- wages;
- income received from the sale of movable or immovable property, if the period of ownership does not exceed 3 years;
- income received as a result of leasing residential or commercial premises, if the lease agreement has official state registration.
Citizens who have retired due to age have the right to exercise the right to receive a tax deduction in the event of the sale of an apartment, house or land plot. The main condition for completing the procedure is ownership of the property for no more than 3 years. The maximum deduction amount for pensioners is 2 million rubles; in case of purchasing real estate with a mortgage, the amount will be 3 million rubles. In accordance with Art. 220 of the Tax Code of the Russian Federation, pensioners can submit an application and receive a property deduction at any time, taking into account the statute of limitations of 3 years. For example, a retired citizen immediately purchased real estate; he has the right to claim a property deduction, since he has paid income tax for the last three years. The legislation of the Russian Federation provides for several categories of pensioners who have the right to receive a tax deduction when purchasing an apartment: Working pensioners- has the right to receive a tax deduction on a general basis; this provision came into force in 2014. A working pensioner can receive property deductions in two ways:
- at the employer - the application and all necessary documents can be submitted at any time; this payment involves eliminating the withholding of income tax of 13% from the pensioner’s salary until the full amount of the preferential deduction is received;
- in the Federal Tax Service - after submitting the appropriate application and documents to the tax authorities at the end of the calendar year; in this case, the funds will be transferred to the applicant’s bank account in full.
Non-working pensioners- citizens who receive monthly pension payments do not pay income tax; accordingly, this category of citizens does not have a direct right to apply for a property deduction. At the same time, a non-working pensioner can receive a tax deduction if there is other taxable income (for example, the sale of real estate, etc.). Military retirees- as a rule, they always have an advantage over other categories of citizens. Accordingly, this category also has the right to apply for and receive a property deduction provided that they have worked in the service for at least 20 years. In the event of the sale of an apartment, a military pensioner can receive another piece of residential real estate in compliance with all the requirements of current legislation.
Application deadline and postponement of tax deduction processing
In the tax legislation of the Russian Federation, starting from 2014, a new provision has been in force, on the basis of which the tax deduction for working pensioners when purchasing an apartment can be transferred to 3 reporting periods preceding the purchase of real estate. Please note that previously the benefit was paid only in the year in which it was applied for, and the remaining unused amount was lost. In order to transfer the payment, you must submit an application to the relevant authorities within 12 months following the emergence of the right to receive a property deduction.
How to get a tax deduction for a pensioner?
A tax deduction for pensioners when purchasing an apartment can be paid after submitting a declaration form 3-NFDL, a corresponding package of documents and an application drawn up in any form. The list of documents required to apply for benefits includes:
- certificate from place of employment 2-NDFL (issued by the employer, required for working pensioners, reflects profit in the reporting period);
- tax return;
- documents confirming expenses (checks, receipts, acceptance certificate of the object, etc.);
- certificates of ownership of the property or an extract from the Unified State Register.
The period for consideration of the application and documents for obtaining a tax deduction is 3 months. An additional 10 working days are allotted to make a decision on payment or refusal. It is also possible to issue a tax deduction for pensioners when purchasing an apartment in the case of purchasing an apartment together with other close relatives, but the benefit will be proportional to the expenses incurred by the applicant. In the case of a property deduction issued by a working pensioner, if the citizen works in several places, the Federal Tax Service has the right to determine the employer to receive the tax deduction at its discretion.
The essence of tax deductions is to exempt Russians from taxes on the part of the expenses they incurred to purchase an apartment.
The amount of the tax deduction is determined from the actual costs of purchasing housing, but in total no more than 2 million rubles.
Thus, after submitting supporting documents to the local inspectorate, a citizen is entitled to compensation in the amount of up to 260 thousand rubles. (it is calculated as 13% of 2 million).
When purchasing a home on credit, an additional income tax refund is allowed to pay interest to the bank.. If the agreement was concluded after 2014, then the amount of interest paid that is subject to reimbursement can be no more than 3 million rubles. (those. You can issue a refund for an amount of up to 390 thousand rubles.).
These limits apply to all taxpayers, regardless of their category, incl. for pensioners.
Conditions for returning 13 percent when purchasing an apartment for pensioners
Since a property deduction is a return of tax contributions to the budget, to obtain it it is required that the pensioner has income that is subject to 13% personal income tax. A pension, regardless of the grounds for receiving it (reaching retirement age, loss of ability to work, or achieving a certain length of 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 besides pensions, then the refund is made as usual. This is not only salary, but also alternative sources.
Let's consider the particular conditions for receiving tax deductions by Russian pensioners depending on their income.
We wrote about how to return 13% to pensioners.
Tax refund when purchasing an apartment if you have additional income
The presence of alternative sources of income allows pensioners to count on receiving a deduction against this income. This could be the sale of real estate, rental of an apartment or car, an additional pension from non-state pension funds (it is not exempt from personal income tax by law), an additional salary or remuneration under copyright agreements/contracts.
When applying for 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 purchase an apartment in order to receive income from it in the form of rent. He purchased the property 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 1,560 rubles. Over the year, this amount reached 18,720 rubles.
For purchased real estate, a pensioner can apply for 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. According to the law, he can transfer the rest of the deduction (241,280 rubles) to the following years, while the limit is 260 thousand rubles. will not be exhausted.
Property deduction when buying an apartment for non-working pensioners
Until 2012, if a pensioner did not have any income other than a state pension, he could not count on deductions. But since 2012, the situation has changed and amendments to the Tax legislation were adopted 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 possible to issue a refund for 2015-2012.
When postponing tax periods, a pensioner must follow a number of rules:
- It is allowed to apply for a deduction only the next year after purchasing real estate, i.e. For an apartment purchased in 2017, a refund can be issued no earlier than 2018;
- pensioners who have not worked for 5 or more years lose their right to receive budget 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 following year he purchased a new two-room apartment. In 2018, he has the right to apply to the Federal Tax Service and reimburse part of the costs for 2016 (while he is employed) and for 2014-2015.
It is worth considering that when postponing tax periods, declarations are submitted in reverse order. For example, first for 2015, the balance is transferred to the previous year 2014, then - for 2014 - to 2013.
Tax deduction when purchasing an apartment for a working person
Previously, the Tax Code contained a restriction according to which working pensioners could not carry over the deduction. But in 2014, this rule was abolished and this right was assigned not only to non-working pensioners, but also to employed people.
Let's give an example. In 2014, Bobrov reached an honorable age and retired. However, he continued to work. In 2015, he bought an apartment for 5.8 million rubles. In 2016, he contacted his Tax Inspectorate to obtain 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 tax compensation due when purchasing a home by a pensioner who has stopped working?
In life, the following situation is also possible: during the process of returning personal income tax, a pensioner stopped working and never managed 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 stop. He will only be able to return the money for the last year of work.
In this case, the pensioner has two options: find alternative sources of income or arrange payments for the spouse who continues to work.
We talked about receiving a tax deduction for working and unemployed pensioners.
Return of money to your 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, the family together could receive up to 520 thousand rubles. (if the purchased apartment is more expensive than 4 million rubles).
It does not matter which spouse actually made the expenses and whose name is indicated on the payments. In the application, the spouse has the right to arbitrarily distribute the amount of the deduction and completely redistribute it in favor of the pensioner’s spouse.
Download the application for distribution of deductions between spouses: , .
It is worth considering that if the apartment is more expensive than 4 million rubles, then an application for 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. into joint ownership. By default, each of them could receive a deduction in the amount of 1⁄2 of the value of the property with 1.5 million rubles. But since the pensioner lost the right to a deduction, he wrote an application for its redistribution 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).
You will find more nuances about returning 13% after purchasing an apartment using shared ownership, and you can read more about receiving a tax deduction for a spouse.
Receiving payment yourself through inspection
To receive your own deduction you need to contact the Federal Tax Service for registration. This must be done the next year after purchasing an apartment, both at the beginning of the year and at the end. Tax refunds can be processed within three years. Thus, it is permissible to apply for a deduction for an apartment purchased in 2016 no later than 2019.
You should not delay this process too much: after all, every year the amount to be reimbursed from the budget will systematically 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 independently and display all calculations in the 3-NDFL declaration. Basic information is provided here: the cost of acquisition (the amount indicated is no more than 2 million rubles), the annual amount of income and the transferred personal income tax (can be taken from 2-personal income tax). The amount of the deduction cannot exceed the amount of tax contributions to the budget.
Let's say, monthly income is 35,000 rubles, of which 4,550 rubles are withheld as personal income tax. The annual tax amount is 54,600 rubles. It is this that can be returned from the budget, and the balance is carried over to subsequent periods.
The Federal Tax Service provides a standard package of documents, which consists of:
- statements;
Download the application for a deduction: , .
- passports;
- declarations in form 3-NDFL;
Tax return in form 3-NDFL: , .
- certificates from the employer 2-NDFL for the years of receiving compensation;
Certificate of income of an individual, form 2-NDFL: , .
- documentation for the apartment and payment documents (receipt, bank statements, etc.);
- mortgage agreement;
- marriage certificate (if you want to distribute the deduction between spouses.
All documents are provided in originals along with copies.
The pensioner will additionally be required to have a copy of his pension certificate only if he plans to exercise his right to postpone the 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 interests.
After the documents are submitted, they will be subject to a desk check. By law, it can take no more than three months. Upon successful verification of the information provided, the pensioner will receive funds in the amount of the calculated personal income tax to the declared bank account (passbook).
We talked in more detail about how to get a tax deduction for a pensioner and how to calculate its amount.
13 percent tax for pensioners 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 purchase of housing the taxpayer applies to the Federal Tax Service at his place of residence. Within thirty days, the fiscal authority will issue a certificate confirming the right to deduct. You can submit an application in the same year that the apartment was purchased, without waiting for the end of the tax period.
At the second stage you Together with documents for housing and a notification from the Federal Tax Service, you need to contact the accounting department at your place of work. Here an application is written addressed to the management in the form approved by the legal entity. From now on, the employer will temporarily cease to perform its functions as a tax agent and withhold tax from wages.
Download a free application for a deduction for the employer: , .
The property deduction will not be received in one amount, but will represent a monthly increase in salary in the form of non-withheld personal income tax. Once the compensation is exhausted, the taxpayer will continue to receive a reduced salary.
For example, monthly income is 48,000 rubles. The employee receives 41,760 rubles. After applying for the deduction, his income will increase by 6,240 rubles. (personal income tax amount) has not yet reached 260 thousand rubles. (if the apartment is more than 2 million).
The right to receive the balance of 3-NDFL for pensioners
Taxpayers have the right to additionally receive the balance of underused deductions in subsequent tax periods.
So, if it was not possible to compensate for all costs, a pensioner can claim a deduction until he receives taxable income.
Multiple personal income tax refund
The ban on multiple use of tax preferences was lifted in 2014. Now the right to deduction is tied not to the object, but to the person of the taxpayer himself.
Previously, it was like this: a taxpayer purchased an apartment for 1,000,000 rubles. and returned 130 thousand rubles from the budget. After this, he could no longer apply for compensation.
Since 2014, Russians can repeatedly use deductions until the total amount of payments from the budget reaches 260 thousand rubles. If a citizen exercised his right to a deduction before 2014, then he has no right to claim it again (even taking into account the latest amendments).
Features of VAT refund on mortgages
If a pensioner used a mortgage loan to buy an apartment, then he has the right to get back not only 260 thousand rubles. in terms of the main deduction, but also up to 390 thousand rubles. on interest paid to the bank (payments are divided into two parts). Of course, this purchase option is not very common: most banks limit access to long-term borrowings for persons of honorable age.
When reimbursing bank interest costs, three basic rules must be taken into account:
- Receiving a refund on interest is allowed only after the right to receive the main property deduction has arisen. If the mortgage was issued earlier than the receipt of the transfer and acceptance certificate, then the deduction can still include all interest paid from the 1st day of making mortgage payments.
- There are no limits on contracts executed before 2014 (all interest can be returned without restrictions). Since 2014, a limit of 3 million rubles has been introduced.
- Deductions can only be received within the limits of amounts actually paid to the bank. The amount of payments must be documented and obtained with a bank statement.
Implemented by pensioners with some reservations: They must have taxable income. They also have the right to postpone the tax period for personal income tax refund within 4 years.
It is very tempting to receive compensation from the state for expenses incurred, and more and more people are trying to do this. It is easier for young people and working people to get a tax refund, but pensioners also have this opportunity. What kind of pensioners are and in what cases? Let’s look into the issue together.
Tax deduction - what is it?
All citizens pay payroll taxes. These taxes are spent by the state on free medical care, law enforcement, social projects, and so on. But in life we have to buy housing, and often pay for treatment. If a citizen spent money on an apartment or an expensive operation, he has the right to reduce the amount of his taxes paid, that is, to deduct a certain part, hence the name - deduction.
A property deduction for pensioners is also provided, but for this certain conditions must be met.
What documents are needed
Regardless of whether you want to apply for a tax deduction for working pensioners or for non-working ones, the list of documents does not change. Here is a list of them.
Pensioners are one of the categories of citizens who, in addition to the state, provide various benefits, including a tax deduction for pensioners, which can be taken advantage of. Let's look at this issue in more detail.
Tax deduction - in simple words about a complex
A tax deduction is a reduction in the tax base. This opportunity, and this will lead to a tax reduction, can be taken advantage of by all Russian citizens who have an official source of income from which personal income tax deductions are made.
A deduction can be represented as an amount by which the amount of income from which is calculated will be reduced. That is, tax will not be withheld from a certain part of the income. In addition, the Tax Code of the Russian Federation provides for the possibility of returning a previously paid part of the tax to the budget if:
- Having children.
- Receiving paid full-time education.
- Payment for the purchase of medicines, treatment.
- Purchasing real estate, construction, etc.
What types of tax deductions are there for pensioners?
Pensioners are one of the categories that can most often resort to tax deductions, which include:
- Standard.
- Social.
- Professional.
- Property.
Most often, pensioners try to take advantage of social deductions, or rather, assistance with treatment.
According to the article, compensation for pensioners is possible in the amount of expenses incurred by a person, but there is a maximum amount - no more than 120 thousand rubles per year, that is, a person will be able to recover no more than 15,600 rubles in a year.
Speaking about treatment costs, the Tax Code of the Russian Federation implies:
- Insurance premiums.
- Doctors' expenses.
- Purchase of medicines, however, only according to the list approved by the government.
In addition, pensioners can receive a deduction not only for themselves, but also for their spouse, children and parents.
Pensioners can also count on specialized preferential deductions, which amount to no more than 36 thousand rubles per year. They are given to disabled people, Chernobyl survivors, bone marrow donors, etc.
Other types of deductions also include:
- For a child if a pensioner is a guardian. The amount of the deduction varies depending on the number of children.
- For education. This “bonus” can be received by those pensioners who work and study at the same time. The limit is no more than 50 thousand rubles per year.
- Standard, used for working pensioners. Amount – no more than 65 rubles per month.
- Property. The maximum amount is 2 million rubles.
Property deduction for pensioners - how to get and how much?
Property deduction represents funds that can be returned to a person from taxes paid on:
- Purchase or construction of a house or apartment, plot for further use.
- Repayment of interest on a loan taken or a loan for the purchase or construction of housing.
- Loan refinancing.
According to Article 217 of the Tax Code of the Russian Federation, pensions and social benefits are not taxed. If, besides a pension and a citizen of the Russian Federation, there is no other income, then he will not be able to receive a deduction, because only such types of income are subject to taxation as:
- Wage.
- Funds received from the sale of property, including a car that has been owned for at least three years.
- Funds from renting out an apartment.
If a person who has retired has at least one of the listed types of income, then he can receive a deduction. True, there is an exception here - we’ll talk about it a little later. If a retired person has at least one type of income from the above, then the legislation allows situations in which he can return part of his expenses as a deduction for property taxes.
You can receive the due deduction either at your job or at the Federal Tax Service by contacting them directly. However, he can claim a refund only in the year when he receives a certificate of registration of property.
How to get a deduction for a pensioner who does not work?
As we have already said, retired people do not have the right to count on receiving a deduction, but there is one exception - they can transfer it to the last three working years before retirement. That is, if over the last three years you have worked and bought a house, then you have the right to count on a tax break.
In all other respects the rules are the same:
- The deduction is equal to actual expenses and cannot exceed 260 thousand rubles.
- The opportunity to receive relief is lost if the house or apartment was purchased with the help of maternity capital, with the involvement of government subsidies.
- The refund may be offset over several years until the full amount is paid.
How to get a property tax deduction - instructions
The first option is to go to your FSN at your place of registration along with a “package” of required documents for verification. After this, specialists launch a “mechanism” to verify the provided data - on average, this process can take 2-3 months. If the decision is positive, the citizen will receive a notification by mail.
All that remains is to simply write an application for deduction and indicate there the bank number where the funds should be transferred. Payments will begin to arrive within a month.
What documents need to be submitted to the Federal Tax Service? You definitely need to collect the following:
- Declaration 3 of personal income tax, which will indicate the type of income from which tax deductions were made. Just get the form from your inspector or download it from the website. If you don’t have time to deliver the document in person, send it by registered mail, attaching an inventory.
- A certificate in Form 2 of personal income tax from the accounting department of the enterprise, where data on income and taxes must be indicated.
- Real estate documents.
- Copies of all checks and other payment documents.
- If real estate is purchased for joint use, you must additionally provide consent to the transaction, which must be executed by a notary or a marriage certificate.
Conclusion on the topic
When retiring, people can count on various social benefits: payment for treatment, housing and communal services, etc. At the same time, the Tax Code of the Russian Federation provides another opportunity - to take advantage of tax deductions for the purchase of real estate, expensive treatment, and for the education of children. The main thing is to have all the necessary supporting documents to submit them to the Federal Tax Service.
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