A person who has built or bought a house for himself has the possibility of reimbursement of part of the money spent by law, if he applies for a property deduction. This can be done in two ways: by means of a notice issued by the Federal Tax Service Inspectorate, on the basis of which the employer will not withhold taxes, or by returning part of the money spent directly to the bank account. To do this, you need to know how to fill out a tax return for the purchase of an apartment.
Instructions
Step 1
Most of those who buy real estate most often choose the second method of property deduction, because this method returns cash. But this method requires competent filling in a tax return in the form of 3-NDFL. To this end, along with the declaration, you must submit the following documents:
- application for the acceptance of the declaration;
- certificate confirming ownership;
- contract of sale;
- act of acceptance and transfer;
- payment documents;
- certificate of the 2-NDFL form for the year of drawing up the declaration;
- register of documents.
Step 2
There is no need to complete the entire declaration. You must fill out a purchase tax return to the extent required to receive a property deduction.
Step 3
On sheet L "Calculation of property tax deduction" it is necessary to indicate information about the purchased apartment and the claimed amount of the deduction. Clause 1.7 indicates the actual costs of purchasing real estate. Here you must enter the amount of funds spent, not exceeding the established limit (1 million rubles or 2 million rubles). Clause 1.8 displays the amount of interest on the mortgage that was paid in the year for which the declaration is submitted.
Step 4
When filling out the tax return for the purchase of an apartment for the first time, go to clause 2.7. If you previously used the deduction, you must fill out paragraphs. 2.1-2.6, indicating the amount of deduction for previous years. After that, you need to withdraw the remainder of the deduction directly for the apartment and for last year's interest, if none were returned. Put dashes in the lines without indicators.
Step 5
In clause 2.7, the annual size of the tax base must be declared. This information is indicated in line 5.2 of the 2-NDFL certificate, which can be issued at work.
Step 6
In conclusion, in paragraphs. 2.8 and 2.9, you must indicate the amount of the claimed tax deduction according to last year's results, the amount of which should not be higher than your personal income tax base and equal to the amount specified in clause 2.7.
