Deduction for previous years in the personal income tax declaration 3 what to write 2021

Every taxpayer who pays personal income tax on his own or his employer does it for him has the right to apply for a tax deduction: social, standard, property, investment. This is a refund of income tax that was paid in the reporting tax period.

When they talk about deductions for previous years, they mean the amount of property deductions. They can be obtained when purchasing real estate using personal savings or using credit funds. Property deductions are also provided for new construction.

The maximum deduction amount for the purchase of real estate is 2,000,000.00 rubles. This size is established by law.

You can apply for a deduction by submitting a 3-NDFL declaration. In it, indicate the amount spent on the purchase of real estate/new construction, payment of interest on the targeted loan (in the amount established by law).

Data on property deductions are indicated in Appendix 7 of the 3-NDFL declaration. You can fill it out on paper, in the special “Declaration” program or in the taxpayer’s personal account.

Refund of personal income tax when purchasing a home

Balance information can be obtained from past tax returns. It is possible to submit a request to the Federal Tax Service, as well as calculate the balance yourself. To do this, the amount of previously received compensation should be subtracted from the total deduction amount. The balance is carried over to each subsequent year until it is exhausted.

The deduction can be received as a lump sum or monthly if the payment is made at work. The declaration is submitted at the end of the tax period. If deductions were realized before 2014, then their subsequent registration is impossible.

If you took out a mortgage before 2014 and paid interest later (in 2015, etc.), you can receive compensation for an unlimited amount of interest.

If they are paid in the amount of 4 million rubles, then the state will have to reimburse 13% of this amount, of course, if the borrower pays personal income tax. When applying for a loan after 2014, the deduction is provided strictly from 3 million rubles.

3-NDFL: what is it and what is it for?

All persons receiving income pay appropriate taxes. The personal income tax is 13 percent. It is worth noting that income is not only wages or fees. Income requiring payment of tax will be considered:

• the amount received from the sale or rental of real estate;
• conversion into ownership of valuable property received as a gift from a person who is not a relative of the recipient;
• winning the lottery;
• funds received from transactions with securities;
• other.

Filling out the form requires care

That is, even employees of organizations, for whom the accounting department of the employing organization is responsible for declaring income and paying the fiscal burden, may receive other income that requires reporting. And there is also a self-employed population that carries out independent declaration:

• lawyers;
• notaries;
• individual entrepreneurs;
• representatives of creative professions, etc.

For all these cases, the legislator has developed form 3-NDFL, on the basis of which taxation is carried out. The document is the basis for confirming the tax base of an individual, as well as for receiving the provided benefits.

Remaining property tax deduction

It is indicated in the 3-NDFL declaration. You can calculate it yourself. When registering the second and subsequent deductions against the balance, the 3-NDFL declaration is filled out according to the standard scheme.

The applicant means:

• the amount of income received during the previous year;
• the amount of income tax paid, information can be obtained from certificate 2-NDFL;
• information about transactions for which it is necessary to pay income tax or profit tax.

You will need to indicate the value of the property for which the deduction is being issued or the amount of interest paid on the mortgage loan. You should also indicate the amounts of deductions for previous years. It can be viewed from declarations for previous years.

If the document was prepared electronically on the Federal Tax Service website, then the information will be stored on the computer or in the taxpayer’s personal account. In the “deduction for previous years” section, you must indicate the amounts that the applicant received for past tax periods.

Find out for what period you can return a tax deduction. Is it possible to get a tax refund for shared participation in construction? See here.

When buying an apartment

To get the balance, you need to subtract the amount of all tax deductions (compensations) from the total deduction amount.

For example, the previous deduction amount was paid in 2021 from 1.2 million rubles. The citizen received 156 thousand rubles. He must first pay income tax on this amount. He can get the rest only with 800 thousand rubles.

Then the citizen buys a plot of land for 1 million rubles. The remainder of the deduction is 104 thousand rubles, which are paid from 800 thousand rubles. Thus, the amount of the deduction that has been transferred to the citizen since 2021 is 800 thousand rubles. From it, the state will pay the citizen 104 thousand rubles for the purchase of land.

The mortgage loan deduction can only be used if the citizen has used the right to compensation for the purchase of housing in cash.

Those. first, the applicant must completely exhaust the limit of 260 thousand rubles and only then apply for compensation for the amounts paid for interest on the housing loan.

If a citizen uses the balance to purchase housing, then in the declaration there is no point in indicating the balance that he may have after paying off the mortgage, especially when the deduction was used by the spouse to pay off a loan on shared real estate.

Interest compensation can begin to be used immediately after receiving a deduction for the purchase of housing in cash, but only when the amount of income tax paid allows you to count on a refund.

On a mortgage, you can compensate 13% of the total interest, which is possible if income tax was paid on this amount.

If the housing was purchased at a reduced cost, for example, the contract indicates a lower cost, but in reality it is twice as much, then a deduction for interest can be issued only for the amount of the purchase of housing specified in the contract.

Transitional

The deduction goes automatically. There is no need to perform separate actions to transfer it to the next tax period. Payment calculations are carried out by a Federal Tax Service employee. The right to payment also transfers in the case where the deduction was distributed between spouses.

If the balance of the deduction has been transferred to a new period, but the applicant has stopped paying income tax, then he temporarily loses the right to payment from the state.

Deduction for previous year declarations

In the preface it was mentioned that the concept relates to property return - deduction of income tax during the construction or purchase of housing. This means that any personal income tax payer has the right to a refund of thirteen percent of the money spent on improving housing conditions. The tax is returned when a person acquires a house or cottage, as well as a plot of land for a residential building, an apartment or a room, as well as a share in all of the listed objects.

Let us remind you that all officially employed citizens working in our country are required by law to contribute part of their labor and other income to the state treasury. As a rule, these funds are withheld and transferred by the employer himself, who is in the status of a tax agent for hired employees. However, on unearned income - winnings, dividends, money from subletting or rent, citizens pay personal income tax personally.

How much can you expect?

For residents of Russia, the income rate is 13%, for non-residents – 30%. Note that the first are considered to be persons who reside in the country for 183 consecutive days within twelve months. It is permissible to leave for six months without losing your status for treatment, training or work in offshore oil fields. Employees of law enforcement and government agencies and representatives of local government bodies may leave the country for an annual period of time on duty.

We invite you to familiarize yourself with: Deadline for refunding funds from the tax office

Let's return to the issue under study. All personal income tax payers can claim a refund in a number of life situations. Not all spent, but only a part less than or equal to the income contributions paid for the year. According to the law, there are six tax deductions in Russia, four of which are considered the most popular.

Table 1. Type of tax deductions

In the material presented, we discuss how to go through this bureaucratic procedure and use the right to receive a cash deduction for children.

Calculating deductions for previous years is not at all difficult

From here we move on to the remaining questions.

How to find out?

How to find out the balance of the tax deduction for an apartment - you can find out the amount in the previous declaration or send a request to the Federal Tax Service, including in electronic form. To work on the Federal Tax Service website, you will need preliminary registration, as well as key activation (EDS).

You can calculate the amount of compensation yourself. Sample documents can be viewed on the Federal Tax Service website.

How is it calculated?

The balance is calculated based on the value of the property and the amount of compensation previously received.

For example, a citizen bought an apartment with rough finishing for 1 million 340 thousand rubles. He will receive a deduction amount of 174,200 rubles. Thus: 260 thousand – 174200 = 85800 rubles. – the actual amount that the applicant will be able to receive upon the next purchase of real estate.

For example, later a citizen buys a plot of land in DNT worth 300 thousand rubles. His available deduction, taking into account the previously purchased apartment, is still 85,800 rubles. He can receive it by submitting a new declaration to the tax office.

How to calculate deductions for previous years?

A citizen has the right to submit documents for the return of property benefits three years ago. Let's look at the second example. Let’s say Natalya Sergeevna Durova purchased a house worth three million rubles in 2014. During this year, Durova earned 300 thousand rubles, for 2021 - 400 thousand rubles, for 2021 - 500 thousand Russian rubles.

At this point, she can submit a declaration for the return of part of the funds. You can submit documents earlier, but then the amount of the refund for the year cannot exceed 39 thousand rubles. In three years, Durova has already contributed 156 thousand rubles to the state treasury and can claim this money at once. But 104 thousand rubles are still in “reserve” - the state will pay them to Durova annually, according to the standards of personal income tax deducted by her.

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Transfer to next year

The balance is automatically carried over to the next year. But you can only get it if you have a taxable base and have purchased real estate.

You can submit a declaration for the purchase of real estate in any year, even if the real estate was purchased in 2021, then the deduction can be received even in 2021, but taking into account if the citizen pays income tax this year.

Exceptions are provided for pensioners who receive a deduction for the previous 3 years before retirement, provided that these years they worked under an employment contract or made a profit.

Where did the deduction for previous years come from?

Let us remind you that the maximum when receiving a property deduction without using borrowed money is 260,000 rubles (thirteen percent of two million Russian rubles). We remember that it is impossible to receive more funds at a time than were contributed to the state treasury for taxes in a year.

Let's do the math with an example. Evgeny Aleksandrovich Shchukin receives 25,000 rubles monthly or three hundred thousand annually. That is, for the year he will deduct 39 thousand rubles as a tax on labor income (thirteen percent of three hundred thousand rubles). Then let’s compare two figures – the refund limit in the amount of 260 thousand rubles and taxes paid in the amount of 39 thousand rubles.

Receipt procedure

You must contact the tax office and apply for a deduction. It can be issued on paper or electronically in advance.

The applicant must indicate his income, as well as provide information confirming the fact of purchasing real estate or obtaining a mortgage loan.

A tax deduction from an employer when purchasing an apartment is one of the options for refunding funds. How to file a waiver of a tax deduction in favor of a spouse? A sample application is here.

How to calculate the standard child tax credit? Details in this article.

Required documents

To receive the remainder of the property tax deduction, you must provide:

• certificate 2-NDFL;
• declaration 3-NDFL;
• certificate of payment of interest, as well as payment documents;
• title documents for real estate;
• deed of transfer of real estate.

Here is a sample of a 2-NDFL certificate,

sample application for tax deduction,

sample declaration 3-NDFL.

A citizen can contact the Federal Tax Service in person or through a representative. If the applicant acts through an intermediary, then the tax office will need to bring a notarized power of attorney.