Get a deduction on mortgage interest in two ways - by regaining the amount overpaid tax or to receive a deduction for the employer, underpaying tax.In any case, it must be submitted to the Federal Tax Service documents confirming the right to receive the deduction.
The standard package of documents for obtaining a tax deduction includes tax declaration PIT-3, as well as reference 2-PIT.Such requirements are due to the fact that to obtain the right to deduct may only those categories of citizens who have income subject to withholding tax of 13%.Accordingly, it is not eligible for deduction are those who have an informal income or SP on special regimes.
The tax will also require the credit agreement for the purchase of apartments with a bank or another financial institu
tion.If a lender has changed in this period, you must also provide documents that confirm the assignment of the loan portfolio.
You must first obtain a bank certificate of interest paid during the period for which a tax deduction will be made out.If the mortgage is a currency, it is also necessary to make conversion into rubles at the exchange rate ruling at the date of redemption.The application for deduction accompanied by documents which confirm the fact of payment of costs.Among them may be the trademarks, cashier's checks, receipts, and other documents.
When buying a home in a mortgage in joint ownership also must provide a copy of the marriage certificate.In addition, accompanied by a written statement of agreement parties to the transaction on the distribution of property tax deduction between spouses.Either agree that one of the co-borrowers the right to obtain confidence in the second 100% deduction.
The application for tax deduction need to specify the details of the account to which the funds would be transferred.It should be borne in mind that the interest paid can be returned only for the last tax period, ieinterest for 2013 can be returned only in 2014.You must also attach a copy of the passport and tax ID number.
Difficulties in obtaining deductions may have co-borrowers.The fact that the bank account is opened only in one of them because the Tax may deny reimbursement.After all, it is difficult to prove that the expenses he made it only if it does not transfer money from your personal account.
Do not forget that when buying an apartment in the mortgage, you can expect to receive not only the deductions for mortgage interest, but also for the costs of housing, the purchase of building materials for finishing the interior, connecting to the grid.