When purchasing residential property in the form of a private house or apartment, not everyone knows that they have the right to receive a property tax deduction, which is 13% of the total amount spent on the purchase of a home and its decoration. The only limitation is that the amount from which the deduction is due should not be higher than 2,000,000 rubles. But in order to receive a refund from the purchase of real estate, you must fill out a personal income tax declaration for property deduction and attach the relevant documents.
Ways to fill out the 3-NDFL declaration
You can fill in the personal income tax declaration for property deduction in the following ways:
- in electronic form, using special software "3-NDFL declaration", which can be downloaded from the FTS website;
- in paper form, by filling out a standard form, which can be taken from the tax service or downloaded on the Internet;
- apply to specialized firms that provide services of this kind, which will fill out a declaration for a certain amount.
The procedure for filling out the declaration form 3-NDFL in electronic form
To fill out the personal income tax declaration for property deduction in electronic form, you should perform a number of actions:
- go to the website www.gnivc.ru of the Federal Tax Service of Russia and download the free software package "3-NDFL" with detailed instructions for filling out, taking into account the time period for which the declaration is drawn up;
- install the program following the prompts;
- by launching the "3-NDFL" software package, in the menu that opens, select the "setting conditions" tab and select your own among the proposed identification options;
- go to the tab "Information about the declarant" and fill in the appropriate fields;
- go to the tab "Income received in the Russian Federation" and enter accurate data, indicating the sources of payments and the amount of income;
- in the "Deductions" tab, enter information about the real estate and indicate the estimated amount of the deduction;
- check the data displayed in the declaration for compliance and print the document.
The procedure for filling out the declaration form 3-NDFL on paper form
In order to fill out the personal income tax declaration for property deduction in paper form, you need to decide on the sheets that relate directly to the tax property deduction. The title page and section No. 6 are subject to mandatory filling. Also, a feature of drawing up the declaration is that you should start filling it out from the end, with the exception of the title page.
The following procedure and sequence is recommended that must be followed in order to fill out a personal income tax declaration for property deduction:
1. Title page, which contains the following data: tax authority code, country code, taxpayer category, personal data, passport number and TIN code, taxpayer status and address of his place of residence, contact information, number of document pages.
2. Sheet G1 contains the section "Income by months", in which it is necessary to enter the total indicator of all incomes broken down by months and the section "Calculation of standard tax deductions", which includes information from the place of work about when and in what amounts the standard deductions.
3. Sheet A displays information about the sources of income in the Russian Federation, indicating the name of the company that accrued the income, the amount of remuneration, and the amount of tax withheld.
4. Section 6 should contain information about the code of the budget classifier to which the tax was transferred and the code of the territory according to the OKATO where it was paid.
5. Section 1 is a summary of the entire declaration and includes data on the number of all completed sheets.
After you have been able to fill out the personal income tax declaration for property deduction, you must attach the relevant documents that confirm the expenses incurred and send the entire package of documents to the tax office to receive compensation for personal income tax.
