Tip 1: How to make a deduction for the purchase of apartments

you bought an apartment.According to the law, according to the Tax Code of the Russian Federation, you have the right to receive property deduction .The annual amount of its cost depends on the purchase of housing and the amount of income tax you paid during the year in the workplace.
maximum amount of property deduction when buying apartments since 2008 - 2 000 000.Thus, if your apartment is worth 2 million rubles.or more, you will get 260 000 p.(13%) of compensation.The deduction you can get a year registration of ownership of an apartment or a year, issuing an act of reception and transmission home - under the Treaty of share participation in construction (investment agreements).Payments will be made adequate yearly amount of income tax (13%), paid by you for help (Help) 2-PIT (monthly salary).
For example, you bought small families for 1 million rubles.in 2009.You have the right to receive 130 000 p.For example, the income tax paid: in 2009 - 32 120 p., In 2010 - 40 88
0 p., Total 73 000 p.Thus, the remaining 57,000 will get you in the coming years.
For deduction when buying apartments must pass the tax office at the place of residence (registration!) 3-PIT declaration.
for its registration needed documents (copies):
1. Passport (c reversal photos and page with registration).
2. The certificate of registration with the tax authority - INN.
3. FAQ (Help) income (Form 2-PIT) of employment (original).
4. The certificate of registration of property rights to housing.
5. The contract of sale apartments (home) or a contract of investment.Receipts, bank money orders, and other financial documents for housing.
6. Acceptance protocol apartment (house), the receipt of that seller about getting your money (with an indication of the amount of passport data and addresses of the parties at the time of the transaction) - in the case of buying an apartment from an individual.
7. passbook to the person receiving the deduction.Need: bank name, branch number of the bank, its details (INN, BIC, correspondent account, etc.), № your account.
If the apartment-building value of less than 2 million rubles.purchased without finishing, and it is recorded in the contract, - provide documents purchase necessary building materials (trade and cash checks) contracts related to work on finishing with the relevant documents for their payment (starting from year to conclude the agreement before the date of registration ofproperty).13% of the money spent and returned (to the total price of housing 2 million p.).
If you take the target credit for purchase housing (loan for emergency needs are not taken into account), provide: a loan agreement, receipt of loan repayment in the fiscal period, a summary letter from the lending institution for contributions to taxperiod.This certificate is required breakdown of contributions to the principal and interest - by month and year.After payments of compensation for the purchase of apartments you put 13% refund of the amount paid to repay the interest on the loan - above the limit of 260 thousand p.
money transferred to the savings account.As a rule, three months from the tax goes to check declarations month - for the transfer of money.You can check out the property deduction at work: with you simply will not withhold income tax.What is written in the application of this procedure, you will explain to the tax office.The documents required are the same.

Tip 2: How to make a deduction when buying an apartment

When purchase home or apartments government provides citizens with the right to property tax deduction for the tax on personal income in the amount of up to 2 millionrubles.This means that the buyer has the right to recover property from the budget paid before tax or an exemption from paying an amount equal to 13% of the cost of housing, but not more than 260 thousand rubles.To get the tax credit, it is necessary to properly arrange.
How to make a deduction when buying an apartment
you need
  • - passport;
  • - INN assignment certificate;
  • - information on Form 2-PIT;
  • - Declaration on a 3-PIT;
  • - certificate of state registration of ownership of the apartment;
  • - the sales contract;
  • - an act of acceptance and transfer of premises;
  • - documents confirming payment of the cost of housing;
  • - a copy of the mortgage contract, documents on the payment of interest.
property tax deduction is available for the transaction of sale and purchase apartments both in cash and with a mortgage.In the latter case, the buyer, the borrower has the right to benefit not only in terms of the cost of housing, but also on the amount of interest paid on the loan agreement.
To make the deduction in the first place contact the accounting department of your company for help on Form 2-PIT, containing information about wages and withholding taxes on personal income, which is, in fact, required to repay.
Prepare copies of the following documents: - certificate of state registration of property rights - the sales contract; - an act of acceptance and transfer of residential premises - disbursement vouchers, receipts, receipts and other documents confirming the payment of the cost ofprodavtsu.Esli housing flats bought on credit, it will require a copy of the mortgage agreement, as well as money orders, or orders for commemorative cancellation percent.
Based on the reference 2-PIT fill out a tax return on a 3-PIT.You can do this yourself by downloading the program to its formation from the official website of the Federal Tax Service www.nalog.ru or site www.gnivc.ru. If you encounter difficulties with registration of the declaration refer to organizations that provide legal, accounting and consulting services for a small fee to prepare the document.
also write an application for a property tax deduction.Its form can also be downloaded from the website of the Federal Tax Service or get in the inspection of the place of residence.
collect all necessary documents for housing, information and declarations, as well as a passport and a certificate of registration as a taxpayer (INN), refer to the tax authority, which is for 3 months will review your application. If a positive decision, you must complete an application for refund of tax on personal income, indicating their bank details.
You can also get a tax inspection notice of the deduction for the purchase of apartments and give it to the employer, so that with you not to withhold income tax as long as the total amount of the benefits will not reach 260 thousandand in the case of a mortgage tax base is reduced by the amount paid under the credit agreement interest.Keep in mind that such notification should be updated annually.
legislation changes!Specify information about privileges and the list of documents required to obtain it in his tax office.
Helpful Hint
Deductions are available for the three previous years.That is, if you bought a house, for example, in 2006 (and then "ceiling" was 1 million p.), And choose to receive a deduction in 2011, the reference 2-PIT zachtut 2008, 2009, 2010.The money you will not lose, but the timing of the return (if a small salary) stretch.
  • Tax Code, Part II, gl.23, Article 220.