Let’s try to figure out how to properly fill out a 3-NDFL declaration when buying a property. Correct entry of data in the form will accelerate the process of providing a fiscal deduction for an apartment or house. We will analyze the steps for using the application located on the IFTS website.
Property deduction
If, after acquiring real estate, a citizen decided to claim the deduction, then he needs to learn how to fill out 3-personal income tax when buying an apartment and prepare the required certificates.
The right to a fiscal benefit from a home purchase can be claimed in the amount of the actual costs incurred. The maximum threshold is 2 million rubles from real estate to a taxpayer.
Documents for deduction
A citizen has the right to declare a desire to receive a tax deduction. He provides the IFTS with a declaration and the following documents required to receive 3-personal income tax benefits when buying an apartment:
- an agreement on the purchase of any type of housing with a deed of transfer or an equity contract;
- certificate of registration of ownership;
- receipts of payment, receipts, bank statements;
- individual income tax certificates for a period involving a deduction;
- marriage certificate, if the property was acquired jointly by the spouses;
- personal taxpayer application for income tax refund.
Submission Form
For many citizens of the country, it is important to understand the details of how to fill out 3-personal income tax. Buying an apartment promises the taxpayer a refund of the tangible amount of the fiscal fee paid on earned income.
Documents can be presented to inspectors in several ways:
- In paper form by registered letter or in person to a specialist. You must install the application on your personal computer, fill out and print the declaration, attach all the necessary documents to it and send all this with the inventory to the tax office or take it personally.
- In a virtual form through a personal taxpayer account. Fill out the declaration directly on the site using the application located there, upload scanned supporting documents to it and send them to the tax inspector.
Using free software developed by tax authorities, it is easiest to make a fiscal deduction for a purchased apartment (house). The application fills in most of the declaration parameters automatically. Regardless of the method of filing the document, it must be completed on the current form.
Manual 3-NDFL
The declaration consists of five pages, filled in the following order: the first main sheet, pages A and D1, and then sections 2 and 1.
One of the difficult moments in how to fill out 3-personal income tax when buying an apartment concerns sheet A. If the applicant worked for several employers at once, then for each of them it is necessary to draw up a separate section section A. Filling out 3-personal income tax when buying an apartment requires the general distribute the deduction proportionally to different OKTMOs. This is where the difficulties of entering data on sheet A end.
There are recommendations of the tax service on how to properly fill out 3-personal income tax. When buying an apartment, consider the following points:
- The need to put dashes in all empty lines, cells.
- The requirement to indicate the amount of income tax without cents, other monetary indicators with copecks. Amounts up to fifty kopecks are discarded, more - rounded up to one ruble.
Making a declaration on a computer
How to fill out 3-personal income tax when buying an apartment using the program? To do this, go through the following steps:
- On the tab "Setting conditions" indicate the number of the Federal Tax Service Inspectorate at the place of registration, to which documents for fiscal benefit will be sent.
- Go to the "Taxpayer Information" tab. Indicate your surname and name, date and place of birth, number, series and date of issue of the passport, address of place of residence or stay.
- On the tab on income received, fill in the sources of payments and information about the employer (name, details). To register information about the organization, you must use the plus sign in the program and enter information in the cells to indicate information about the company. To enter personal data about your earned income, you need to use the lower plus sign on the income tab and then write down their codes, amounts according to the individual certificate for each month of the year and deductions (if provided by the employer). The application will calculate the total annual amount of income automatically. Taxable earnings, the fiscal fee itself, calculated and withheld, will need to be taken from the same personal certificate.
- Go to the deduction tab. In the upper panel, select the type of deduction "Property". Enter information about the object: type of real estate, type of property (individual, shared), address, value of the object.
- Click the "View" button.
- If some field is not filled, then the program will tell you how to correctly fill in the cells.
Buying a home with a loan
Filling 3-personal income tax when buying an apartment on a mortgage is complicated quite a bit. If a citizen purchased housing using borrowed funds, he can receive a deduction on interest paid to a credit institution. In this regard, in addition to the documents listed above, he must attach a bank statement indicating the amount of interest that the borrower paid on the security loan. This amount is recorded on the same tab, which displays information about the purchased apartment or house.
Everyone can understand how to fill out 3-personal income tax when buying an apartment.