In some cases, for example, when buying real estate or studying, the state provides taxpayers with benefits to reduce taxable income.

To receive a tax refund, you must write a corresponding statement in accordance with the Tax Code of the Russian Federation. In this article, we will look at the rules according to which an application for tax deduction is written.

Rules for drawing up an application for a tax deduction

In some cases, depending on the choice of the taxpayer, tax deduction application written in the name of the employer, in some - in the name of the head of the tax authority.

A tax refund can only be received by tax residents of Russia, that is, citizens who pay taxes at a personal income tax rate of 13% on the territory of our country. At the same time, there are categories of citizens who are not eligible for a tax deduction. These are the unemployed, whose entire income is unemployment benefits, which are not taxed, and individual entrepreneurs who have chosen a simplified taxation regime at a rate different from 13%.

The application must be confirmed by documents that are attached to the application and confirm the circumstances that give the taxpayer the right to a tax refund, and also confirm the powers of the person who applied for the benefit. So, if an application for a tax deduction for a child is written by his guardian or guardian, he must present a document that confirms his right to custody:

1. Decree of the guardianship authority on the establishment of custody of the child;
2. Foster family upbringing agreement;
3. Guardianship or guardianship agreement;

If a single parent applies for a tax deduction, he must submit the following documents confirming his status:

• Death certificate of one of the parents;
• A certificate from the registry office that information about the father is recorded in the birth certificate from the mother's words;
• Parent's passport without a marriage registration stamp.

Tax deduction application form

At the top right of the page it is written:

1. Addressee, that is, the name of the territorial division of the tax service to which the application is addressed;
2. Full name of the person from whom the application was written;
3. TIN number of the applicant;
4. Residence address;
5. Applicant's passport details;
6. Contact number.

This is where the introductory part of the statement ends and the main part begins.

The name of the document is written in the center:

Statement

Immediately below it, the following text is written from the red line:

“On the basis of clause 6 of Article 78 of the Tax Code of the Russian Federation, I ask you to return to me the amount of personal income tax overpaid in 2016 in the amount of ______ p. in connection with _______ (the reason for granting the deduction is described in detail).

After that, indicate the details of your account, where you are asking to transfer the amount of personal income tax.

The application is signed with a decrypted signature, the date of writing is set, that's all.

Double Child Tax Deduction Application

The law provides for a provision according to which, if one of the parents refuses the tax deduction in favor of the other, he has the right to receive a double refund.

This procedure is not enshrined in the law, therefore we will be guided by the information from the letter of the Federal Tax Service of the Russian Federation "On the provision of a standard tax deduction for children" No. 3-5-04 / [email protected] dated September 01, 2009. In this letter, the FTS recommends writing an application for a double deduction in the name of the employer; in the text of the application, it is necessary to refer to the refusal of the second parent in favor of the first.

The second parent who refuses to receive the tax deduction must also write a statement that he has refused the tax deduction and that he transfers the right to it to the first. This application is forwarded to the employer together with the application of the first parent.

The heading of the statement on the right indicates:

1. The name of the employer's organization and the name of the manager;
2. Position and full name of the applicant;
3. TIN number of the applicant;
4. His residence address and contact telephone number.

“Based on clause 1.4 of Article 218 of the Tax Code of the Russian Federation, please provide me with a standard tax deduction for personal income tax on my children (wards) _________________ (name and date of birth of children) _____ doubled due to the refusal of my wife (spouse) _________ (Name of spouse) from receiving this deduction.

Applications:

3 .___________ ".

The application must end with the applicant's signature with a transcript. The date of writing is put at the very bottom.

How to get a tax refund from your employer

The tax refund for personal income tax is provided by the tax service after the declarations are submitted in the form of 3-personal income tax, that is, after the end of the tax period.

However, if the taxpayer writes to the employer tax deduction application and attaches a notice from the tax office that he is entitled to a tax refund, the employer from that moment ceases to withhold from the taxpayer until the entire amount of overpaid tax is returned to the taxpayer. If the amount is not repaid for this year, it is carried over to the next year.

It is clear that with this method, you must visit the tax office twice: first to submit an application and documents to receive a notification for the employer, and the second time - in order to pick up a ready notification after a month has passed for the consideration of documents.

Application to the tax office for a notice of tax deduction

The application is written in the form that is posted on the information boards in the tax office. The heading of the application lists information:

• The name of the inspection to which we are applying;
• Name of the applicant;
• TIN number of the applicant;
• Residence address, passport details and contact phone number.

Statement

Immediately under the title, we write the following text:

“In accordance with paragraph 3 of Art. 220 of the Tax Code of the Russian Federation, please confirm my right to receive a property tax deduction for personal income tax for 2016 ".

After that, the application is signed, the signature is deciphered and the date is put.

Property tax deduction application form

Tax deduction application Standardly begins with a heading that lists the following information:

1. Addressee - the name of the department of the Federal Tax Service;
2. Name of the applicant;
3. His TIN certificate number;
4. Residence address, passport details and contact phone number.

Write the title in the center of the page:

Statement

This is followed by a text similar to the following:

"In accordance with Article 220 of the Tax Code of the Russian Federation, I ask you to provide me with a property tax deduction in terms of expenses incurred aimed at: (reasons are listed, such as: construction of a residential building, purchase of an apartment, etc.)."

If the property tax deduction is received for a dwelling place acquired in joint shared ownership, an application must be attached for the distribution of the property tax deduction among the owners of real estate by agreement.

The application ends in a standard way: with a signature, a decryption of the signature and the date of writing the application.

Many people know that you can get a tax deduction when buying an apartment. An application for 2016 is submitted for it in a certain form. Our consultation is dedicated to this form.

Which form to use

To make a tax refund when buying an apartment through the Federal Tax Service, an application for 2016 is submitted on a strictly defined form. So, in 2017, an application form is in effect, which was adopted by order of the Tax Service of Russia dated March 03, 2015 No. ММВ-7-8 / 90. It can be found in Appendix # 8.

The FTS approved application form for a refund when buying an apartment takes only 1 page and looks like this:

Please note that the last time the application form for a tax refund when buying an apartment was corrected by order of the Federal Tax Service of Russia dated August 23, 2016 No. ММВ-7-8 / 454 and in a new edition has been valid since September 27 last year.

What did the tax authorities do? They made it easier to fill out an application for a deduction when buying an apartment by eliminating the need to indicate the TIN and KPP of a banking institution, to an open account in which an individual wants to receive a refund of income tax.

For the return of income tax when buying an apartment, an application is submitted by each individual. Without it, it is impossible to get a tax deduction on housing.

It is quite easy to fill out the application forms for the tax deduction when buying an apartment. Perhaps the most important thing:

• to refer to the legal basis - this is Article 78 of the Tax Code of the Russian Federation;
• indicate the BIK and the correspondent account of a particular bank, from where the individual wants to collect the tax returned from the budget.

The named details of the banking institution must be indicated in the application. This conclusion follows from the clarifications of the Federal Tax Service of Russia dated April 25, 2016 No. BS-3-11 / 1859.

Submission methods

Tax legislation allows you to choose which way to apply for a tax refund when buying an apartment. For 2017, the following options are possible:

• through the personal account of an individual on the official website of the Federal Tax Service www.nalog.ru;
• by post with a list of attachments;
• over the Internet with an enhanced qualified signature;
• in person or with the help of a representative for whom the power of attorney is issued.

Practice shows that the most convenient way to issue and submit an application form for a deduction when buying an apartment is to do it through your personal account on the FTS website. Moreover, it is enough online only to drive in the details of the bank account to which the personal income tax will be returned. Further, the system itself will form a statement.

However, many individuals who have managed to improve their housing issue are not very friendly with computer technology and / or prefer to fill out the document in question by hand. In this case, you can download an application for a tax deduction when buying an apartment in 2017, approved by order of the Federal Tax Service, as follows.

When to issue

A deduction in connection with the purchase of an apartment (room, share) can be received both through your employer and through the tax office, which oversees the territory where the applicant-buyer lives. In this case, in each case, you will need to issue an application for a refund of 13 percent from the purchase of an apartment.

This form is drawn up at the end of the year in which the corresponding housing transaction took place. That is, a document on ownership (an extract from the USRN) can be issued not only in 2016, but also earlier.

In addition, you can apply for a refund of personal income tax when buying an apartment:

• together with the 3-NDFL declaration for 2016;
• after the IFTS gives the go-ahead for a property deduction through the employer.

You can apply for a deduction when buying an apartment within any 3 years from the date of tax payment (clause 7 of article 78 of the Tax Code of the Russian Federation). In any case, the remainder of the deduction will be transferred to the future. To use it, you need to submit a 3-NDFL declaration and an application for a refund to the IFTS again. You will not have to re-submit documents confirming the right to deduction.

When filling out documents for obtaining a tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all the issues related to this topic.

First of all, we note that the structure of the application and its content will depend on which way of submitting the application you have chosen: through the Federal Tax Service or through the employer. In addition, it is of great importance what type of tax deduction you want to receive:

How to fill out an application if you plan to receive a standard deduction

The list of persons who can qualify for the standard deduction can be found in the Tax Code, namely in paragraphs. 1, 2, 4 Art. 218 of the Tax Code of the Russian Federation. The most common standard deduction is per child. In this case, an application for the provision of a deduction is written in the name of the employer without contacting the tax authorities.

In the header of such a statement, they usually write the name of the organization where the applicant works, and the full name of the director. In addition, the personal data of the employee claiming the deduction is indicated, including the TIN and address. In the text of the application, they are asked to provide a standard tax deduction, indicate the name of the child and the amount of the deduction. It is imperative to indicate a list of documents that confirm the ability to receive this type of deduction. At the end of the application, the employee must sign and date it.

There is also the concept of double tax deduction per child. This means that one parent can give up their deduction rights to the other parent. Let us explain with an example.

Ivanov I.I. and Ivanova V.V. bring up their son Ivanov A.I. 21.10.2005 V.V. Ivanova decided to abandon her tax deduction in favor of her husband, which means Ivanov I.AND. can now claim a double tax deduction in the amount of 2800 rubles (1400 * 2).

In such a situation, the Ivanovs spouses must fill out two types of applications. Ivanov I.I. must file an application for a double tax deduction in the name of his employer. A sample application will look like this.

And his wife V.V. Ivanova must write a statement waiver of their child tax deduction. The application is also submitted to the organization where Ivanov I.I.

How to fill out an application if you want to receive a property or social deduction

Both of these deductions can be obtained in two ways.

Method one - contact the tax office. In this case, the application for the provision of a deduction is filled out in a certain form. First, the data of the tax office to which the application is submitted are indicated, as well as information about the taxpayer claiming the deduction.

After that, the name of the document is written - "Application", and then its essence is stated. Referring to the Tax Code, the taxpayer asks for a refund of the overpaid tax, indicating the year for which the refund is planned and its amount. You also need to write in the application the bank details of the account to which the applicant would like to receive a refund.

Method two - to receive a property, and starting from 01.01.2016, and a social tax deduction, through your own. But in this case, you will have to visit the Federal Tax Service at least twice: the first time - to apply for a notification confirming the right to deduction, and the second time about a month later to pick it up.

The header of the application contains the same information as when filling out an application for a deduction through the tax office. The following text should follow in which the taxpayer asks to prove his right to a property or social deduction. At the end of the application, a signature, a transcript and the date of writing the application are put.

After receiving a notification from the tax office, you must fill out an application for a deduction from the employer. The standard information is written in the header: last name, first name, patronymic of the employer and your own full name, TIN and registration address.

Then the word statement and its text are written. In it, the employee asks for a deduction (property or social) and indicates the number and date of notification of confirmation of the right to deduction. At the end of the application, it is dated and signed with a transcript of the taxpayer claiming the deduction.

We talked in a separate consultation about the list of documents submitted to the tax office when using the property tax deduction. We will tell you about the application for reimbursement of personal income tax when buying an apartment in our material.

When you need a statement

If, according to the data compiled, the tax is subject to return from the budget, it will be possible to receive a refund of personal income tax only upon presentation of an application to the tax office (clause 6 of article 78 of the Tax Code of the Russian Federation).

It is advisable to submit this application at the same time as the 3-NDFL form. Then the tax inspectorate will have 1 month after the end of the office audit of the declaration to return the tax. Let us remind you that a desk review of the declaration lasts 3 months from the date of its submission (clause 2 of article 88 of the Tax Code of the Russian Federation).

How can you apply

An application for the return of personal income tax can be submitted in various ways (clause 2 of article 27, clause 3 of article 29, clause 6 of article 78 of the Tax Code of the Russian Federation):

• through the taxpayer's personal account on the website nalog.ru;
• by mail with a list of attachments;
• via the Internet with an enhanced qualified electronic signature;
• personally or through an authorized representative on the basis of a notarized or equivalent power of attorney.

Submitting an application through the taxpayer's personal account is the most convenient. The taxpayer will only need to fill in the details of the account to which the personal income tax must be transferred, and the application will be generated automatically.

Return Application Form

Refund of personal income tax is made on the basis of an application filled out in any form. You can also use the form "Application for the return of the amount of overpaid (collected, subject to reimbursement) tax (due, penalty, fine)", approved

It is impossible to reimburse income tax without applying for a personal income tax refund when buying an apartment. We will tell you about this form developed by the Federal Tax Service, as well as how to draw up and submit it correctly.

Mandatory document

The provisions of the Tax Code give the right to income tax payers to apply for a property tax deduction:

• to your employer as an agent for personal income tax;
• the local tax office where the home buyer lives.

In the latter case, to the collected package of documents confirming the actual costs and the right to deduction when purchasing property, it is necessary to attach a completed application form to 3-NDFL for the purchase of an apartment in 2017. They do this at the end of the year in which the corresponding housing transaction took place. That is, a document on ownership (an extract from the USRN) could be obtained both in 2016 and earlier.

You can apply for a refund of personal income tax when buying an apartment together with 3-personal income tax or after the tax authorities approve the right to a property deduction through an employer.

An application for personal income tax reimbursement for 2016 looks like when buying an apartment and for other reasons as follows:

Note that there is no separate application form for non-withholding personal income tax when buying an apartment. It is replaced by the refund application in question and the 3-NDFL declaration.

What form

In 2017, an application form for 3-NDFL is in force when buying an apartment, which is approved by order of the Tax Service of Russia dated March 03, 2015 No. ММВ-7-8 / 90 (Appendix No. 8). Moreover, the last time it was corrected by order of the Federal Tax Service dated 23.08.2016 No. ММВ-7-8 / 454.

You can download an application for personal income tax when buying an apartment on our website.

Please note that this form contains the details of the individual in the bank, where the tax will be refunded. Including BIK and correspondent account. They must be filled in. This conclusion follows from the clarifications of the Federal Tax Service dated April 25, 2016 No. BS-3-11 / 1859.

How to submit

The Tax Code allows you to apply for personal income tax reimbursement when buying an apartment in different ways:

• through the personal account of an individual on the official website of the Federal Tax Service www.nalog.ru;
• by post with a list of attachments;
• over the Internet with an enhanced qualified signature;
• in person or with the help of an authorized representative by power of attorney.

In our opinion, the most convenient way to submit this application is through your personal account. It is only necessary to drive in the details of the account to which the personal income tax will be returned. And the system itself will form a statement.

Important nuances

You can apply for 3-NDFL when buying an apartment within any 3 years from the date of tax payment (clause 7 of article 78 of the Tax Code of the Russian Federation). In any case, the remainder of the deduction will be transferred to the future.

As a rule, few people manage to fully reimburse the amount of personal income tax required by law (up to 2 million rubles) the first time. This means that the right to the deduction is transferred to future periods. And in order to use its balance, you will again have to submit to the IFTS a 3-NDFL declaration and an application for the return of personal income tax when buying an apartment. But you will not have to re-submit documents confirming the right to deduction. Such a requirement of inspectors is illegal! (letter of the Ministry of Finance of Russia dated 07.06.2013 No. 03-04-05 / 21309).

We also draw your attention to the fact that only the payer himself can apply for personal income tax deduction for the purchase of an apartment. Thus, a spouse, who also has the right to a deduction in connection with the purchase of a shared dwelling, cannot indicate in the application her husband's bank account in order to refund part of the tax.

If you fill out the application by hand, then OKTMO can be omitted.