Legislation, namely clause 8 of Art. 220 of the Tax Code, gives a citizen of the Russian Federation the opportunity to receive a property tax deduction from the employer. Moreover, if a taxpayer works in several organizations, he can receive a deduction in each.

Providing a property deduction in 2017 by the employer means the termination of the withholding of personal income tax from wages. To exercise this right, you need to obtain a document from the tax office confirming the right to receive property tax deductions indicating the amount of property tax deductions that the taxpayer has the right to receive from each tax agent specified in the confirmation.

Please note that this document is only valid until the end of the year in which it was received, then the individual must obtain it again.

Procedure for receiving a deduction

In order to exercise the right to receive a property deduction from an employer in 2017, you need to submit a package of certain documents to the tax service at the beginning of the year or immediately after concluding a purchase and sale agreement.

And be sure to attach an application for confirmation of your right to receive a refund in this way. It is necessary to submit documents as early as possible, since personal income tax will no longer be withheld only after receiving the above notification, which is issued within 30 days.

This means that an individual will begin to receive deduction amounts only after receiving a notification.

The following package of documents is submitted to the tax authority:

Extract from the Unified State Register (this innovation has been introduced only since 2017, according to the letter of the Federal Tax Service of Russia dated 08/24/15 No. BS-3-11/3879@ for real estate registered after 07/15/3016);

A copy of the purchase and sale agreement for residential premises;

Certificates of ownership;

Documents confirming payment of the entire cost of housing;

Documents for obtaining credit funds if the housing was purchased with a mortgage.

Together with these documents, a declaration 3 of personal income tax and an application indicating the amount of the deduction are submitted. Moreover, the individual himself calculates this amount. If the application is submitted for the first time, then the entire amount is indicated; at all subsequent times, the previously received deduction amount is subtracted from this amount.

Property deduction in 2017 can be applied for when purchasing real estate acquired before 2017, and not during it. At the same time, a property deduction for 2017 can be issued through the tax office at the end of the year, over the next three years: 2018-201.

How to calculate property deduction?

Property deduction is calculated as 13% of:

1. housing costs;
2. expenses for:
   • purchase of housing (cost of housing under contract);
   • construction and finishing materials (for apartments and rooms only finishing materials);
   • payment for construction and finishing services;
   • development of design and estimate documentation;
   • connection to networks or creation of autonomous sources of electricity, water, gas supply and sewerage (only for a residential building).
3. expenses for repaying interest on a target loan (expenses actually incurred by the end of the accounting year are taken into account).

How to apply for a property deduction?

The taxpayer must:

1. Collect documents confirming the right to housing according to the list below;
2. Complete a tax return in form 3-NDFL (order preparation by a specialist);
3. Submit all documents to the tax office;
4. Wait for funds to arrive in your personal account.

List of documents for obtaining a property deduction

General documents:

Additional documents:

• purchase and sale agreement;
• When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
• When purchasing a plot of land;
• When purchasing real estate with a mortgage.

Related documents:

1. When purchasing in common joint ownership:
   • application for distribution of deductions;
   • marriage certificate.
2. When receiving a deduction for a minor child:
   • child's birth certificate;
   • certificate of ownership of the child.
3. When purchasing real estate as a pensioner:
   • pension certificate.

When must real estate be purchased to receive the deduction for 2017?

Property deduction for 2017 can be issued during 2018-2020, while the right to deduction could arise in 2017 or earlier:

1. In order to receive a deduction for 2017 when purchasing real estate at purchase and sale agreement, ownership must be obtained before January 1, 2018.
2. If it was concluded agreement on shared participation in construction or agreement on the assignment of rights under a share participation agreement in construction or housing cooperative agreement, then it is necessary that the housing acceptance certificate be received before January 1, 2018. In this case, the date of registration of ownership does not affect the deduction.

Exception: persons receiving a pension. They can apply for a deduction for 2017 during 2018-2021, and their right to a deduction may arise both before 2017 and after, but no later than 2020. If the right to deduction arises in 2021, deduction for 2017 will not be possible.

When can you apply for a property deduction for 2017?

The deduction can be applied for at the end of the year, during 2018-2020 (for pensioners: 2018-2021). There are no deadlines for filing during the year.

Many people believe that the 3-NDFL declaration for 2017 must be submitted by April 30, 2018, but this is not so.
Until April 30, 2018, 3-NDFL is submitted only by those who need to declare income received for 2017, for example, property was sold whose tenure was less than 3 years.

Thus, you can apply for a property deduction on any day during the year. When submitting in person to the tax office, it is necessary to take into account the days and hours of operation of the tax office.

For which years is registration possible in 2017?

In 2017, a property tax deduction can be issued based on the income of the past 3 years (and for pensioners - on the income of the past 4 years), while real estate can be purchased more than 3 years ago. But do you have grounds for registration for all 3 years (and for pensioners for 4 years):

1. If less than 3 years have passed since the year the rights to real estate were obtained, then you can apply for a deduction starting from the year in which you received the rights to real estate (this exception does not apply to pensioners - for them registration is possible based on the income of the past 4 years). For example: real estate was purchased under a sales contract in 2014, and the rights were registered in 2015 (the certificate of ownership indicates 2015 - the date of entry in the register of real estate rights). You can apply for income in 2015 and 2016 (and for pensioners - 2013-2016).
2. If more than 3 years have passed since the year the rights to real estate were obtained, then you can apply for a deduction based on the income of the past 3 years, and for pensioners - on the income of the past 4 years. For example: an apartment was purchased in 2010 under a DDU agreement, the transfer and acceptance certificate was signed in 2011. 3-NDFL in 2017 will be issued for 2014, 2015 and 2016. The deduction for income 2011-2013 in 2017 can no longer be issued.

The amount of property deduction in 2017

There were no changes to the property deduction in 2017. The latest changes are valid from January 1, 2014 to the current time:

• The maximum deduction per taxpayer is 13% of the value of the property (share), but not more than 260,000 rubles.
• If real estate costs more than 2 million rubles, and was purchased during marriage, then the second spouse can apply for a deduction, since according to the Family Code of the Russian Federation, family expenses are common expenses. It does not matter in whose name the real estate documents are issued. The maximum deduction for a spouse is also no more than 260,000 rubles. Thus, if the cost of housing is more than 4 million rubles, a family (husband and wife) can receive 520,000 rubles.

Mortgage deduction in 2017

The latest changes regarding the mortgage interest deduction were made in 2014.

According to these changes, the interest deduction is limited to 390,000 rubles per taxpayer (when receiving a mortgage after January 1, 2014).
Moreover, if the property was purchased by spouses (registered for two or one of the spouses), then the interest deduction can be distributed between the spouses annually upon application for distribution.

3-NDFL for 2017

There are a number of conditions for processing 3-NDFL for 2017:

• 3-NDFL for 2017 can be issued based on 2017 income. You cannot combine income from several years into one declaration.
• For each calendar year there is a separate declaration form, separate 3-NDFL forms.
• It is not possible to submit a 3-NDFL declaration for 2017. Form 3-NDFL for 2017 is available for registration only from the beginning of 2018 to the end of 2020 (for persons receiving a pension - until the end of 2021).

In 2019, absolutely every employee who has become a real estate owner, who systematically pays 13% of his salary to personal income tax, can receive a property deduction from an employer in 2019. However, in order to successfully carry out this procedure, it is necessary to take into account some rules and nuances.

A term such as means providing a certain tax discount for an individual who became the owner of property and received ownership rights to it.

In other words, the owner of a real estate property can reduce the size of his tax base or simply get back some of the money spent on the purchase a little earlier.

It should be noted that the group of property objects includes not only apartments and houses, but also dachas, cottages, separate rooms and even plots of land. Also, a deduction of this kind is accrued for taxpayers who spent money on repairs of a real estate property.

Who is eligible for a property tax rebate?

Many individuals believe that if they become the owner of any property, they are automatically entitled to an income tax refund.

However, this opinion is wrong. Only persons who meet all three of the following criteria can apply for and receive a tax rebate through an employer:

How to return income tax for a property

If you purchase property, you can receive a personal income tax refund either through the tax service or through your employer. However, the latter option is much easier and takes place in three main stages:

When can you take advantage of tax base reduction?

Before turning to your boss with a request for a property deduction, an employee, first of all, should understand at what stage of time this should be done.

In accordance with the tax legislation of the Russian Federation, personal income tax can be returned only in the next year, which occurs after the year that served as the date of registration of the right to property.

For example, if an individual became the owner of a summer house in 2019, then he will be able to take advantage of the reduction in the tax base only in 2019.

IMPORTANT! All other features regarding the calculation procedure, sizes, as well as some other details of the property tax discount can be read in article number 220, located in the Tax Code.

Notice of property deduction from the employer

A notice of property deduction is the main type of document that is issued by the tax service to the owner of the property and serves as evidence for the employer that the taxpayer is actually entitled to an income tax refund by law.

What to do to receive the notification

In order for the tax inspectorate to issue this type of document, such as a notification, to the property owner, this body must provide a number of the following papers:

1. Statement. First of all, an individual must indicate his desire to use the tax deduction service. This request is stated in a statement, which is written by the owner of the real estate in his own hand. The document must contain the personal data of the taxpayer, his identification number, the address at which he is registered, the amount of the tax discount, as well as some other information.
2. Documents for the property. In addition to the ownership of housing and payment documentation, you must provide a purchase and sale agreement, and if the property was purchased on credit, then also a certificate of interest payments. In some situations, an additional act of acceptance and transfer of a housing property may be required.
3. Certificate from work. Since after a notice is issued to the applicant for a deduction, responsibility for transferring funds rests entirely with the manager, information containing some data about him must be submitted to the tax authority. First of all, this is the last name, first name, patronymic and position of the employer, as well as the exact name of the institution that he manages, the reason code for registration and identification number.

Please note that if an individual has already reduced the size of his tax base in connection with the purchase of real estate, then it will no longer be possible to issue a tax deduction through an employer, but for a new property object.

Sample 2016 application for property deduction through an employer

In order for the tax inspector to immediately accept an application containing a request to receive a tax discount through an employer, we strongly recommend using a sample document from 2016.

According to this sample, the following information must be included in the application:

1. General information. You must indicate the coordinates of the tax service for which the application is intended, the applicant’s passport details and his identification number.
2. Information about the property. Be sure to write down the type and exact address of the real estate, as well as the amount of the tax discount for it. Separately, you need to indicate what exactly the funds were spent on - purchase, repair, construction or payment of interest on the loan.
3. Employer information. In addition to the last name, first name and patronymic of the employer, the application must indicate the address and name of the enterprise he manages, as well as the taxpayer identification number.
4. List of additional documents. At the end of the application there must be a list containing all types of documents that are attached to it and are necessary for calculating the property deduction.

Tax deduction is the right of a citizen (a tax resident of the Russian Federation and a personal income tax payer at a rate of 13%) to reduce the tax burden by filing a refund of the tax once transferred to the treasury, non-payment of tax on legal grounds. In this article we will talk about tax deductions through the employer, and consider the stages of completing the receipt procedure.

Tax deduction from the employer: what is it?

For an employee of an enterprise, the tax agent (employer) makes monthly deductions from his earnings to meet tax obligations. If the employee has the right to a tax deduction, the employer’s accounting department does not withhold personal income tax from his salary, and he receives the entire amount in his hands.

The main advantage of filing a tax deduction through your employer is the ability to spend more of your salary before inflation rises and the money loses some of its purchasing power. However, this is where the risk lies: if a citizen demands a return of funds from the country’s budget, the money will be credited to his account at the end of the year, when the money has had time to partially depreciate.

Which deduction is better: through the employer or through the tax office?

It is worth immediately noting that the size of the property tax deduction if it is issued through the Federal Tax Service or through the employer will be the same. As soon as the employee submits an application for deduction to the employer with notification from the Federal Tax Service, 13% of personal income tax will no longer be withheld from the salary.

Features of obtaining a tax deduction at the place of work

Personal income tax refund:

The peculiarity of receiving a deduction at the place of work is that an employee of the company has the right to use the funds as soon as he completes the documents and takes them to the employer. In the case of the Federal Tax Service, the employee will need to wait 2-3 months, only then receive the funds. But the Federal Tax Service transfers the entire amount, and the employer – in parts, every month.

The procedure for obtaining a tax deduction through an employer

Stage 1. Collection of documents:

A set of papers for various types of deductions:

• Property: documents proving that the purchase and sale transaction took place (payment, paper on the right of ownership).
• For the child: birth certificate.
• For treatment: bills, certificates issued to the employee who submitted the application.
• For training: payment document, certificates.

Stage 2. Submission of documents to the Federal Tax Service:

The verification of the papers will last a month, then permission to return the funds will be issued.

Stage 3. Submission of papers at the place of work:

From this day on, 13% will no longer be withheld from income until the maximum possible amount is transferred back to the employee. He can receive a deduction from the month in which he brought all the papers. For example, if they are issued in May, there will be no refund for April and March.

Stage 4. We arrange the balances:

Documents for applying for a deduction when purchasing housing from an employer

When buying a home:

1. application to the Federal Tax Service in the approved form;
2. certificate of ownership (or acceptance certificate);
3. purchase and sale agreement;
4. payment document proving the fact of payment.

When housing is purchased using a mortgage program:

1. mortgage agreement;
2. a certificate from the bank about the amount of interest paid. Read also the article: → "".

An example of calculating a deduction from an employer

Employee Ptichkina purchased a room in January 2016 for 1,550 thousand rubles; no borrowed funds were used. In October, she applies for a property deduction through the company where she works. Ptichkina’s salary is 230 thousand rubles per month.

• Personal income tax amount for the month:

230,000 * 13% = 29,900 rub.

• Amount of property deduction:

1,550,000 * 13% = 201,500 rub.

• In 2016, Ptichkina’s deduction will be taken into account until the end of the calendar year, the amount of personal income tax will be equal to:

29,900 * 3 months = 89,700 rubles - this is less than the 201,500 rubles allotted to her.

She will have to apply for a deduction for another new calendar year, the procedure will take a month. And after February, March and April 2017, the employee will have to receive another 22,100 rubles. As a result, the deduction is provided:

• from October to December 2016,
• from February to April 2017

Deduction from the employer when changing jobs

A change of workplace means:

• leaving a previous job,
• company reorganization.

Currently, there are no restrictions on receiving a tax deduction when changing jobs during the year. The deduction is processed by the employer as usual, and in case of dismissal, documents for the deduction are sent to the accounting department of the new employer. The only thing is that you will have to contact the Federal Tax Service again and ask to draw up a notification about the existence of the right to deduction.

A repeated application in the same calendar year cannot be left with the Federal Tax Service; you must wait until next year.

Deduction for part-time work

Until 2014 It was impossible to receive a tax deduction from two employers at the same time, but today such a possibility is provided for by law, and in relation to any type of deduction. The main condition is that the employee must be officially employed, and he must be a personal income tax payer at a rate of 13%.

To apply for a property deduction for two places of work, you need to make a note when drawing up the application about the proportions in which to distribute the deduction amount between employers.

Legislative acts on the topic

You should study the following documents:

Typical design mistakes

Mistake #1. Waiting until the end of the tax period to apply for a property deduction.

The notification can be submitted at any time, and you will not have to wait until the end of the period for the money to be transferred to your account.

Mistake #2. You cannot fill out an application for a deduction when purchasing a home in the middle of the year.

You can apply for a deduction in the middle of the year; the balance of the amount due to the taxpayer for previous months will be received in the new year through the Federal Tax Service.

Answers to common questions

Question No. 1. I work not under an employment contract, but under a civil law agreement, can I claim a tax deduction from the head of my company?

No, the employee must be employed under an employment contract in order to be able to exercise his right to any deduction.

Question No. 2. I work part-time, can I ask my employer to issue me a tax deduction?

Yes, the length of the working day does not play a role in this matter.

Tax deductions for 2017, which ordinary individuals can receive, are divided into three main types:

Property:

• when purchasing housing and land;
• when paying off mortgage interest;
• when selling property.

Social:

• when paying for treatment and purchasing medications;
• when paying for tuition;
• on expenses for life insurance and pension insurance and security;
• on the costs of the funded part of the pension;
• on expenses for charity;

Standard:

• for children;
• on yourself.

The 2017 tax deduction can be claimed by citizens living in the Russian Federation for more than 183 days (that is, having status) and receiving income subject to personal income tax at a rate of 13%. Additional conditions for obtaining a specific deduction depend on the type of expenses incurred or income received, as is the case with a property deduction for income from the sale of property. You can receive a deduction by contacting the tax office at your place of registration with a package of documents confirming your right to the benefit.

The deadline for filing personal income tax 3 in 2017 has not changed. For those citizens who sold real estate or transport in 2016, it is set until April 30, 2017. For those who want to receive a personal income tax refund for expenses on treatment, education, or the purchase of housing, the period for submitting documents for reimbursement during the year is not limited.

In 2017, you can claim deductions for the three previous years: 2016, 2015 and 2014, and if claiming benefits as a working pensioner carrying over the balance, also for 2013.

Tax deductions in 2017: what changes have occurred

Let's talk about the changes related to tax deductions in 2017:

1.Changing the 3-NDFL declaration form when claiming a deduction for 2016

In the new reporting, barcodes have been changed, the income limit for the standard deduction for children has been increased, the procedure for reflecting expenses for paying individual entrepreneurs the trade tax has been changed, a new type of income has been added - from the sale of property at a cost below the cadastral value, and the procedure for calculating the amount of income from the sale of such property has been changed.

2.Changing the type of document confirming the right to a refund when purchasing residential real estate

Changes in the property tax deduction in 2017 concern the submission of documents confirming ownership of purchased housing. Thus, starting from July 15, 2016, the document confirming ownership of a residential property is an extract from the Unified State Register of Rights. A certificate of registration of ownership has not been issued since the middle of last year.

3. The procedure for calculating income when selling property has changed if the value under the sales contract is lower than the cadastral value

If, according to the purchase and sale agreement, the value of the sold property is 30 percent or more below its cadastral value, the tax is calculated using the formula:

Cadastral value x 0.7

The income received is reflected in Sheet A under code 09. This change is due to the fact that real estate sellers often indicate an undervalued value in the contract in order to avoid the obligation to pay tax.

In 2016, many inspectorates, in connection with the current ambiguous position of the Federal Tax Service of the Russian Federation, provided citizens with deductions for the costs of training their second spouse. That is, a citizen who paid for the education of his spouse could apply to the inspectorate for reimbursement of these costs.

By letter of October 2016 No. BS-4-11/20142, the Federal Tax Service indicated the impossibility of reimbursement of these costs, due to the fact that the right to receive a deduction for a spouse is not specified in the Tax Code of the Russian Federation. At the same time, it is clarified that the second spouse can reimburse training costs for himself, even if they were incurred by the other spouse.

5.Changes in the 2017 tax deduction for children

With the entry into force of the new personal income tax return (for 2016), the income limit for receiving a standard deduction for a child (children) was increased from 280,000 rubles. up to 350,000 rub.

6.New type of social deduction

Since 2017, a new type of social deduction has been established - for expenses for participation in the assessment of professional skills. The procedure for applying for this type of deduction is similar to the procedure for receiving other social benefits, with one exception - it cannot yet be obtained at your place of work. The size of the new deduction is also limited to 120,000 rubles. in total with other social deductions.

Form 3 NFDL in 2017

Since 2017, a new income tax reporting form has been in effect. Declaration 3-NDFL in 2017 using the new form is submitted only when deducting or declaring income for the previous period (2016).

If you want to receive deductions for earlier periods (2015, 2014 and for pensioners for 2013), the declaration is submitted in the form that was in force during the declared period. For example, when submitting reports for 2015, 3-NFDL must be filled out according to the form that was in force in 2015.

Please note that if a declaration for 2016 is submitted using the old form, the inspectorate will refuse to accept it.

Declaration 3 of personal income tax (new form for 2017), as before, can be filled out in the following ways:

Manually. The reporting form can be downloaded or obtained from the tax office. The declaration must be filled out in capital block letters in blue or black ink, in accordance with the filling instructions;

Using a program developed by the Federal Tax Service. The free service will help you enter information into 3 personal income tax 2017. Please note that the software version must correspond to the period for which the declaration is being submitted. That is, if reporting is completed for 2016, the program must have a software version current for 2016, etc.

Using a computer(without using a special program). To do this, you need to download the form and fill it out on your computer in black font in capital letters using programs such as Abode Acrobat and Microsoft Excel.

You can submit your 3-NDFL declaration in 2017 in the following ways:

• personal visit to the tax office;
• through an intermediary with a notarized power of attorney;
• by registered mail with a list of the contents;
• via the Internet in the taxpayer’s Personal Account.

Standard tax deductions 2017

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