What is a tax deduction for a pensioner? Tax deduction for a pensioner: conditions, registration rules. Beginning of the application period

The legislative branch of the Russian Federation has provided for pensioners the opportunity to purchase (build) housing (become the owner of an apartment or house), buy a suitable plot of land, and return part of the money paid. The refund mechanism consists of compensating expenses from the fund of mandatory payments that are paid to the budget - this is called a tax deduction. By taking advantage of this relaxation when purchasing real estate, the owner can reduce the actual costs of improving living conditions. This is guaranteed by the legislation of the Russian Federation if a number of conditions are met. We will tell you in our article what tax deductions pensioners are entitled to.

The tax legislation specifies categories of objects whose owners (or owners of shares) can claim a deduction:

1. Property in a multi-apartment housing stock (or a building under construction).
2. Finished or unfinished object.
3. An isolated room in an apartment or house.
4. Individual housing construction, private household plot with a house built on it, or a vacant plot of similar purpose.

An example for owners of land plots from the last category: in 2010, free land for individual housing construction was registered as a property - no buildings were listed on it. The new owner began construction of the residential building three years later. In this case, it is possible to submit a request for a tax deduction after the end of 2014. The owner should take advantage of this opportunity, for which it is necessary to collect and submit to the tax authorities the title documents for the residential building, land and official confirmation of expenses (these include funds that the citizen invested in acquisition of land, construction of housing, as well as additional costs that are necessary for settlement and residence, if this is agreed upon during the transaction and supported by an entry in the contract).

The last category may include the cost of estimates, building materials, finishing, and connection to city utilities. To confirm expenses, you will need to not only provide an agreement, but also documentation on payments, officially indicating that the new owner made investments to fully put the facility into operation.

Below are typical options for when owners can become owners of tax benefits, and the corresponding documentation.

Table 1. Required documents to receive various benefits

Document type	Buying an apartment/room	Buying a house	Construction from scratch	Participation in a residential building (apartment building)	Buying land with a ready-made house	Purchasing land for development	Apartment/room renovation	Bringing an unfinished object into a finished form
Purchase and sale agreement, object – residential building	-	+	-	-	+	-	-	-
Sale and purchase agreement, object - apartment, room	+	-	-	-	-	-	+	-
DDU	-	-	-	+	-	-	-	-
The act of receiving ownership of an object within the framework of the DDU	-	-	-	+	-	-	-	-
Registered ownership, object – residential building	-		-	-	-	-	-	-
Registered ownership, object-apartment, room	+	-	-	-	-	-	+	-
Registration of property rights, object - land plot	-	-	-	-	+	+	-	-
Documents for the purchase of construction (finishing) materials, confirmation of work expenses	-	-	+	-	-	-	+	+
Financial documents recording ownership of real estate	+	+	-	+	+	+	-	-
The right to use engineering networks and communications - with officially confirmed costs	-	-	-	-	-	-	+	+

If a pensioner has taken advantage of the bank’s mortgage offer to purchase a home, he will additionally attach to the above list a loan agreement with a repayment schedule and a certificate confirming the timely and full payment of interest.

In order for a pensioner to receive a deduction, his housing must be registered on the territory of the Russian Federation and belong to the category of objects suitable for living. After transferring the property to the non-residential category, the owner will not be able to count on the tax authorities accepting an application for compensation. Not every “house with land” provides the opportunity to take advantage of the benefit - all potential owners need to remember this.

Tax deduction for pensioners when purchasing an apartment and other residential properties

Compensation of costs through taxes is available to any citizen of the Russian Federation who contributes the income tax rate to the budget. In this case, the taxpayer must belong to the group of adults (for pensioners this means automatic entry). Regardless of the payment scheme (they are carried out by a citizen performing work under a contract, an entrepreneur, or an employer of a specific person), at the moment of transfer of ownership of residential property, the owner can declare his right to a tax deduction. To find out whether it is available to a specific person, you need to contact the authorized tax office of the district - the inspector will explain the situation and help with paperwork.

Compensations are calculated only on the basis of personal income tax amounts contributed to the budget, so the rate is strictly 13% - accruals are made based on this figure

Example. The citizen submitted information about income for 2012, taxed at different rates - 9, 30 and 35%. In total, income payments amounting to 80 thousand rubles were transferred from him to the budget. Of these, only 30 thousand rubles were paid based on a tax rate of 13% - this amount will become the basis for compensation.

The state pension is not taxable, so in most cases the pensioner will not receive a tax deduction if he has no other sources of income (see Tax Code and Letters from the Ministry of Finance of the Russian Federation).

An exception to this situation is the presence of a carryover from previous periods, the possibility of which became available to this category of persons in 2012. Previously, until 2014, there was a restriction: a citizen who continues to work after retirement receives a deduction within the framework of the general scheme for working people, without the right to carry over the balance. Non-working pensioners could count on a tax refund for the three years preceding termination of employment or purchase of housing. From now on, both those who have retired and those who continue to work can apply for the transfer of property deductions - these categories of citizens of the Russian Federation are now equal in rights. The corresponding order is contained in the Letter of the Federal Tax Service of the Russian Federation dated 2014. Working people of retirement age have an advantage - they can be reimbursed for the previous 4 years. A similar scheme comes into effect if housing was purchased before retirement, or in the year of official termination of employment.

We must remember that you cannot submit an application and claim a deduction right away - you need to wait until the end of the year when the purchase and sale transaction was carried out. If the owner got the housing in 2017, it will become the object of the benefit only next year - 2018. Tax funds for the period 2014-2017 will be returned to the owner. upon submission of the required information.

The most vulnerable category from the point of view of deductions are persons who retired 5 years ago and have no other sources of income. The tax office has the right to refuse a deduction for them when buying a house or apartment.

Let us consider specific examples where the application of these mechanisms can be traced.

Example. In 2016, citizen Filippov retired, and in 2017 he decided to buy an apartment and made a deal, becoming the owner of a new home. He will be able to inform the tax office and submit documents no earlier than 2018. In 2017, he was no longer an income tax payer, so he will be paid money for 2016 (the time he was on the staff of the organization), 2015 and 2014.

Example. The transaction to purchase an apartment in 2015 was made by citizen Filatova. When the period of 2015 and 2016 expired, she provided all the necessary information to the tax inspector at her place of residence and received deductions for these periods. Pensioner gr. Filatova became a citizen in 2017, which gave rise to the right to transfer the deduction. She has the right to a refund of tax payments based on the last 4 years, with the exception of the period 2015-2016. For that part of 2017 when Filatova was a current employee of the organization, she should also receive tax compensation. However, documents for this part of the amount are submitted no earlier than January 2018.

Example. Having retired in 2015, citizen Petrov continued to work as a personal income tax payer. He completed the deal to purchase an apartment in 2016. When this period came to an end, he transferred information about receiving a deduction to the tax office at his place of residence. If a positive decision is made, Petrov expects deductions for 2013-2016. If the amounts that he, as a taxpayer, contributes to the budget cannot compensate for the full amount of the deduction, the calculation can be made in subsequent periods.

If there is a transfer of tax deductions, the declarations must be completed in the reverse order. Initially, compensation is formed in the period when the housing was purchased, while its balance, remaining unused, is automatically transferred to previous years. For example, when transferring a property deduction to 2015, 2014 and 2013, the first declaration is filled out for 2015, then the remainder of the deduction from the corresponding 2015 form is transferred to the 2014 declaration, then similar calculations and actions are made in the 2013 form.

Additional income that pensioners may have, officially confirmed and being a source of tax benefits, includes rental payments (when a pensioner rents out an apartment or house and receives money for it), income from the sale of housing, as well as non-state pension payments.

Example. Citizen Mironova is a pensioner and receives appropriate transfers from the state, and is also a landlord. The state taxes rental income from the apartment she owns, about which citizen Mironova, who is a taxpayer, submits information (declarations) in the prescribed manner. Having become the owner of another apartment in 2016, the pensioner will not pay personal income tax from this period until the amount of the tax deduction is exhausted.

Amounts of compensation - what they depend on

When calculating, it is assumed that a deduction from the state can only be obtained from 2 million rubles spent on the purchase of housing. The transaction is carried out at the expense of own funds. Then the maximum that a taxpayer can count on is 13% of the specified amount.

Example. When purchasing a home, which cost the taxpayer 1.4 million rubles, you can claim a deduction in the amount of 182 thousand rubles (corresponding to 13% of the cost).

It is important to know that the tax benefit also includes interest deductions, i.e. interest payment is included in the price and appears in the cost category. At the same time, it is strictly monitored that the owner applies for targeted loans for the purchase, construction and renovation of housing, purchases a plot of land suitable for construction and living on credit, or is a borrower on mortgage loans, was refinanced by the bank to improve housing conditions, etc. . At the same time, fines, penalties and penalties for late payments have no relation to tax deductions.

If a citizen borrows money to buy housing from an organization, it is worth carefully studying the text of the agreement. It is necessary that the text contains a clause about the intended purpose of the loan aimed at improving housing conditions. Otherwise, the deduction will not be provided.

Example. Citizen Shilova takes out a loan in the amount of 1 million rubles, which is declared as a consumer loan, and uses it to purchase housing worth 2 million rubles. Borrowed funds are not earmarked and she will not receive a property deduction calculated from this amount (13% of 2 million rubles - 260 thousand rubles).

If housing is purchased by a participant in a bank's mortgage program, the maximum amount of interest payments for which the tax office can charge compensation is limited to 3 million rubles (in this case, 390 thousand rubles are returned - 13% of the specified amount). These funds can be transferred to the taxpayer's account over several years (the speed of payments depends on the actual income at the place of work), but only within the specified limit. If the owner used borrowed mortgage funds to purchase housing and the loan term was 20 years, in subsequent years he will be accrued deductions as interest is paid.

Tax benefits apply only to interest payments - this does not apply to the principal amount of the debt.

The right to deduction under the mortgage program, which the buyer uses to pay for housing, arises only when he officially takes ownership - this is documented and changes the status of the owner.

Example. In 2013, citizen Panov entered into a mortgage agreement to purchase housing in a new building. Representatives of the developer signed a contract with him. Panov received the acceptance certificate three years later. During this time, he regularly paid his mortgage, but he can only claim a deduction from contributions in 2017. After receiving the application from Panov, the tax office will calculate compensation for the period from 2013.

When completing a home purchase transaction, you should carefully read the documents. The Tax Code of the Russian Federation introduces restrictions on the duration of housing ownership at the time of purchase and sale. The owner may intentionally understate the value in the contract so that this income is not subject to tax. If the transaction price is less than 2 million rubles, the buyer may not be in the best position to receive benefits - only the information from the contract that was concluded when the transaction was completed will be considered expenses. Tax authorities will not accept additional checks and receipts as a basis for deduction.

The question often arises regarding housing, which costs a citizen a large amount in comparison with the maximum (2-3 million rubles). We will have to upset potential owners, but the law does not provide otherwise - an increase in the transaction price does not mean a proportional increase in the deduction.

If after the transaction the citizen does not receive the maximum amount of the deduction, he can declare the balance to be accrued upon the subsequent purchase of housing. But there are certain restrictions imposed by law: the housing was purchased no earlier than 2014 and has not previously participated as an object of benefit.

As for interest payments, a deduction can be obtained only for one piece of real estate purchased with borrowed funds. At the same time, the tax office does not look at whether the purchase price has reached the maximum amount of 5 million (3 million for interest + 2 million for real estate), when the deductions add up and form 650 thousand rubles (based on the amount of 260 thousand and 390 thousand .).

The following cannot be included as expenses:

1. Funds received from the state or municipalities within the framework of programs for the use of maternity capital, subsidies, grants, benefits, etc.
2. Funds received free of charge from the employer, which the citizen spent on improving living conditions.

Example. I had to spend 1,608,000 rubles to buy an apartment, of which 408 thousand rubles. contributed to the received maternity capital. In this case, to calculate the amount of the property deduction, it is necessary to take into account that it will be sold for a smaller amount than the purchase amount: 1,608,000 – 408,000 = 1.2 million rubles.

Transaction between interested parties

If residential real estate is purchased when one of the parties to the transaction is a person of retirement age, you need to pay attention to the list of persons who are considered to be interdependent. If they participate in the transaction, the deduction will not be accrued to the new owner, since it is considered “non-transparent” and may create unaccounted benefits.

Interested parties may include relatives of the potential owner - a special list contains a complete list and includes several categories. It began operating in 2012—older mechanisms were used for earlier transactions.

From this point on, the groups of interested parties began to include:

1. Husband/wife of a potential buyer.
2. Father, mother (including adopted ones).
3. Children (including those adopted into the family through adoption).
4. Brothers and sisters (including step-brothers).
5. Guardians and those in the status of wards.

Example 1. In 2016, Ivan Petrov purchased an apartment from his grandfather. According to Art. 105.1 of the Tax Code of the Russian Federation, the transaction does not relate to an agreement between related parties, therefore Ivan Petrov has the right to submit an Application for a deduction.

Example 2. In 2015, Pavel Vasilyevich bought a residential building from his mother. When requesting a tax deduction, the inspector refused to provide it on the basis of the close relationship of the parties to the transaction.

Theoretically, by going to court, it is possible to achieve recognition of the interdependent nature of the transaction, regardless of whether it is included in the list, however, this is the exception rather than the rule, and to resolve the issue, one should be guided by tax legislation.

Shares and amount of tax benefits

When residential real estate becomes joint shared ownership, the distribution of benefits occurs according to the existing shares. In this case, the maximum amount of 2 million rubles is included in the calculation if it was purchased before 2014. When an object has two owners, each returns tax on 1 million. If there are three pensioner owners, their deduction is calculated accordingly from 1/3 of the maximum amount.

In 2014, amendments were made to the law regarding shared owners and their rights. Now all shareholders can receive compensation from the maximum limit.

Example. Two pensioners, who are blood relatives, became homeowners in 2012. It cost them 4.2 million rubles. When the moment of official registration arrived, the older brother was assigned a share equal to 2/3, the younger brother became the owner of 1/3 of the apartment. When applying to the tax office, the elder brother will claim a benefit equal to 1,333,333 rubles (at the rate of 2/3 of 2 million), the second party to the transaction - 666,667 rubles. (1/3 of the limit). In accordance with the size of the deposit, they receive a tax deduction on their personal account.

If the transaction took place in 2015, according to changes in the law, tax authorities should start from the final cost of housing for each share owner. The eldest owns 2.8 million rubles in the purchased housing (2/3 of the transaction price), the youngest - 1/3 of the cost (1,400 thousand rubles). The elder receives a deduction within the limit (13% of 2 million), for the younger it will be 13% of the above amount.

Redistribution during the shared purchase of housing is impossible (the exception is the property of spouses) - one of the owners cannot neglect his right so that the second receives the maximum amount of deduction.

In the example given, the older person has a surplus that is not returned as a deduction, while the younger one has a smaller benefit. However, it is not possible to change them and redistribute them between owners - there is a title document where the shares are clearly indicated.

Such a transfer is not possible if, upon purchase, the pensioner becomes the owner of a share in an apartment that is jointly owned. After purchasing and registering a share equal to 1.5 million rubles, it is impossible to transfer 500 thousand rubles from the share of the second owner, who has retained his status. In addition, the deduction cannot be redistributed if one of the owners has already taken advantage of the tax compensation.

If pensioners use a mortgage program for purchases and take out shares, a similar scheme applies. The only difference is the maximum amount, equal to 3 million rubles.

Example. Two retired relatives took advantage of a mortgage offer from the bank and bought a loan apartment worth 5 million rubles. The older relative, who is assigned a share equal to 2/3 of the apartment, will subsequently apply for a deduction calculated from the amount of 3 million rubles (then the calculation is as follows: 5 * 2/3 = 3,333,333 rubles), the younger relative will receive a third of the apartment A deduction is available equal to 1,666,667 rubles (1/3 of the cost).

In the examples given, the case of unused balance arises. To achieve maximum tax relief, the taxpayer can receive it in the next housing transaction. A repeated application for the benefit is appropriate for objects that were purchased and registered as property after 2014, and were not previously included in the deduction.

The scheme with registration of shares is relevant for spouses purchasing housing. For those in a registered marriage union without a contract, when there are no specific conditions for the division of property and a general procedure applies, it can be recorded in the name of one or both spouses. The Family Code specifies information about joint property, which is paid for from the general budget. In this case, both have access to a deduction, which can be distributed by mutual agreement (an Application is drawn up to confirm this fact). Also, formal ownership can be attributed to the title owner - husband or wife. Anyone who receives sole ownership of the property receives compensation by default.

Both spouses sign the document as applicants. It is compiled and submitted to the tax office once, and the conditions specified in it cannot be changed.

Each spouse can attend to filing a return for personal income tax and prepare an individual package of relevant documents. In doing so, they act as separate taxpayers. In response to applications submitted after 2014, both are awarded the maximum amount of compensation if the cost of housing is 4 million or more. When these conditions are not met, the deduction is calculated for two. If housing was purchased before 2014, compensation is 2 million for two.

Example. The couple paid 3 million rubles for the apartment. The housing was registered in the wife’s name and the benefit was not claimed until 2016. Having learned about the possibility of compensation, they decided that the working husband would receive the deduction (the wife has been a pensioner since 2011). The husband will declare the maximum amount of deduction (2 million rubles) and attach an Application to the declaration, where he will inform the tax authorities about the distribution in his favor.

How to receive the amount allocated from the state?

Currently, there are two ways to receive compensation – one-time and multiple payments. In the first case, the tax deduction is transferred in the form of a single payment - you can submit an application, as mentioned above, no earlier than the next year after making the purchase. The taxpayer provides a declaration, as well as a set of documentation, including:

1. List with a complete list of attachments.
2. Application for deduction.
3. A declaration in the prescribed form (), where he, independently or with the help of an authorized person/specialists, makes calculations and displays the final amount of the benefit.
4. Certificate of income (one or more - for the unemployed category of persons).
5. Documents on ownership, payment of interest on a mortgage loan and other confirmation of ownership of the object to a specific person.
6. Receipts indicating the amount of construction/repair costs.
7. If necessary, a transfer and acceptance certificate.
8. Taxpayer's passport.

Most of the documents are submitted in the form of certified copies (everything except the application and personal income tax forms), but originals may be needed for confirmation. A desk audit is carried out after a period not exceeding 3 months (an additional 10 working days are allotted for making a decision). Next, the tax office requests bank details in writing or orally by telephone (subject to a positive response). After the data is transferred, the taxpayer’s account is replenished within 2-3 weeks (within no more than 1 month). An account must be opened in a Russian bank. Cash deductions are also not issued.

Sometimes tax officials ask for additional documents: for example, a marriage certificate, an application for the distribution of shares signed by the spouses, etc.

Before returning the tax, the pensioner, regardless of his current status (working, receiving additional income outside the organization, not working and having no other income), will have to complete all the necessary documents, having achieved registration of ownership of the object with the corresponding entry in Rosreestr.

If it is possible to transfer information to the tax office in person, you should use this method. In extreme cases (if a pensioner is ill or unable to travel to the tax office from a remote location), it is possible to send information by mail in a valuable letter. In this case, you will have to wait quite a long time for an answer whether the property owner filled out the forms correctly, wrote an application, certified documents, etc. It’s hard to stand in line, but when you apply in person, the inspector will point out obvious errors and suggest possible ways to correct it.

If a pensioner who purchases housing chooses a different payment method (monthly income from the employer), he can receive the first money already in the year of purchase. The application, list and set of title documents (the same package as in the first case, with the exception of income tax certificates) go to the tax office - you can submit them for consideration at any time. If the answer is positive, a notification will be sent within up to 30 days containing information about the amount and types of expenses for improving housing conditions, details of the employer, and the first stage of calculating the deduction. This notice is sent to 1 employer and gives the opportunity to pay compensation to the employee within one year.

If a pensioner works in several organizations, it is more convenient to send an application for a deduction through the budget (1 scheme with revenues from the Federal Tax Service). One way or another, when unused balances arise and information about the corresponding accruals is submitted, supporting documents are usually not required.

When can a pensioner be denied compensation?

A desk audit has several grounds for refusing an income tax refund:

1. The income declaration or certificate contains contradictory information and errors in mathematical calculations.
2. According to the documents received, it is not possible to apply the general scheme for obtaining a deduction to the applicant (the land plot that was purchased does not belong to the required category, or the object has previously participated in the calculation of tax benefits, etc.).
3. The housing was purchased at the expense of the employer, despite the fact that it was registered in the name of the employee, or was paid for from budget funds (state programs, subsidies, etc.) - the preferential treatment applies only to objects on which they spent their own funds.
4. A transaction between interdependent or work-related persons has been discovered (subordinates and the manager are in close connection).
5. The applicant is not a resident of the Russian Federation (if he wants to receive a deduction for a specific period and often travels, he must monitor the length of his stay in the country - it must last at least 183 days within this period).
6. Unofficial “black” income, lack of employment column.
7. When transferring a deduction, there is actual income in at least one period of the year when the accrual occurs - if this is not observed, the deduction will be denied (such cases arise when a person has been retired for the entire year and has no third-party income).

The current Tax legislation gives working citizens the right to receive a partial refund of personal income tax by filing a tax deduction. In this article we will look at how income tax is refunded to pensioners, how to apply for a deduction for a working pensioner, and whether pensioners who have stopped working can return their personal income tax.

The right of pensioners to a tax deduction

According to the provisions of the Tax Code of the Russian Federation, working citizens who transfer personal income tax to the budget in the prescribed manner have the right to reduce tax liabilities or receive a tax refund in cash in cases where the taxpayer:

• received income from the sale of real estate or transport;
• purchased housing, car;
• incurred expenses for treatment, education (his own or relatives).

In each case, the right to a tax refund is exercised by issuing a tax deduction.

Citizens who, after reaching retirement age, continue to work, and, therefore, are payers of personal income tax and have the right to a refund of income tax on general terms. One of the grounds for acquiring the right to a refund is that the amount of personal income tax transferred by the pensioner for the reporting period must be no less than the amount of compensation.

Non-working pensioners also has the right to return personal income tax by transferring the deduction to previous reporting periods (4 years).

Below is the procedure for returning income tax to a pensioner in typical cases.

How to return personal income tax when buying a home

A pensioner who incurred expenses for the purchase of housing (apartment, house, room) or other real estate (dacha, garage) can return part of the money spent by filing a tax deduction.

The refund amount is equal to 13% of the contract value of the purchased property, but cannot be more than 260,000 rubles.

If the refund is issued by a working pensioner , then upon completion of a transaction for the purchase of housing, a citizen should Apply to your place of duty with the following documents :

• application in free form (as a rule, the application form can be obtained from the accounting department or human resources department);
• documents confirming the purchase of real estate (agreement, transfer and acceptance certificate, payment receipt;
• an extract from the Unified State Register on the transfer of ownership of housing to a pensioner;
• confirmation of payment (receipt, bank statement, receipt, etc.).

Procedure income tax refund for a working pensioner consists of the following steps :

1. The pensioner contacts the employer (accounting department, human resources department) with an application for a tax refund.
2. The employer approves the pensioner's right to deduction (checks the documents received, calculates the amount of personal income tax paid by pensioners during the reporting year), after which he calculates the amount of the refund (cost of housing * 13%, but not more than 260 thousand rubles).
3. In the month following the month of the pensioner's application, the employer begins the process of tax compensation. According to the procedure, tax refunds are made monthly in the amount of 13% of the pensioner’s salary, until the entire amount of tax refund is exhausted.

If the pensioner is not employed and his only source of income is a pension, then he can receive an income tax refund through the Federal Tax Service . To do this, the pensioner must contact the fiscal service authority at the place of residence from the following documents :

• certificate 2-NDFL containing information on the amount of tax paid during the 4 years before the right to deduction arose;
• declaration 3-NDFL;
• documents confirming the transaction, transfer of ownership of housing, payment for real estate (agreement, transfer and acceptance certificate, extract from the Unified State Register, receipt/payment receipt).

Along with the above documents, the pensioner should fill out an application indicating the details for transferring the tax refund. The deadline for submitting documents and declarations is April 30 of the year following the year of the transaction.

Income tax refund for treatment

Non-working pensioners and persons of retirement age who continue to work have the right to receive an income tax refund calculated on the amount of treatment expenses.

The tax refund amount is 13% of the amount of funds spent on treatment, but cannot exceed 15,600 rubles. Treatment expenses with the possibility of partial compensation include:

• cost of medicines, medical supplies;
• expenses for analyzes and research;
• inpatient and outpatient treatment;
• other paid services of doctors.

A non-working pensioner who has incurred medical expenses in the current year can return his income tax by transferring the deduction to the previous 4 years. For example, a pensioner stopped working in 2018, and in 2019 underwent paid treatment. In this case, a citizen can return personal income tax by transferring the deduction to 2014-2018.

Working pensioners apply for a tax refund through their employer, non-working pensioners through the Federal Tax Service at their place of residence. Documents which entitle a pensioner to a refund of income tax for treatment are:

• confirmation of the provision of services by a medical facility (certificate of work performed), provision of medicines, medical supplies (invoices, sales receipts);
• receipts and other payment documents confirming payment by the pensioner for received medical services and medications;
• a copy of the license of a medical institution with the right to provide medical services.

Tax refunds to working pensioners are carried out on the basis of an application. Non-working pensioners, in addition to confirming payment for treatment, the Federal Tax Service:

• declaration 3-NDFL;
• certificate 2-NDFL for the 4 years preceding the reporting year;
• a statement indicating the details for a refund.

A pensioner's income tax refund for treatment is carried out in accordance with the general procedure. Working pensioners apply for a deduction to the employer, who subsequently makes a refund by not withholding personal income tax in the amount of 13% of the salary (monthly, until the amount of compensation is fully returned).

Non-working pensioners apply for an income tax refund for treatment through the Federal Tax Service, based on the 3-NDFL declaration. In this case, the entire refund amount is credited to the card account of the pensioner specified in the application.

Tax deduction for education

A pensioner paying the cost of a child’s education at a university, technical school, vocational school, or other educational institution can return personal income tax in the amount of 13% of the cost of such education per year (but not more than 15,600 rubles / year).

Income tax refund for pensioners for a child's education carried out on the basis of the following documents:

• agreement with an educational institution;
• license of an educational institution to provide educational services;
• act of completed work indicating the type of services (“training”, “educational services”);
• payment receipt (payer – pensioner);
• birth certificate of the child (for adopted children - adoption certificate).

When applying for a refund, the working pensioner also submits an application to the employer.

A non-working pensioner applies for an income tax refund for education through the Federal Tax Service, additionally submitting to the fiscal service a 3-NDFL declaration, a 2-NDFL certificate for the previous 4 years and an application with details for a tax refund.

According to the established procedure, the pensioner can return 13% personal income tax on the cost of your own training , including expenses for:

• auto courses;
• professional trainings, seminars;
• refresher courses;
• foreign language courses.

The main requirement for obtaining the right to a refund of income tax for training is documentary evidence of the provision of educational services (the wording “training”, “educational services” must be indicated in the contract, certificate of completion of work).

If a pensioner bought an apartment (or other housing) while he was still working (at least for 3 years before the purchase), he has the right to return the personal income tax paid.

The advantage of a property tax deduction when purchasing an apartment by a pensioner is the ability to reimburse the tax paid for the previous 4 years.

But not everyone can count on this. The deduction is not available to those who did not work for 3 years before purchasing a home (did not have taxable income) and will not work in the future. There will simply be nothing to return from the budget.

Which pensioners are we talking about?

Any type of pension (insurance, disability, survivor's) is deductible. The reason for leaving can also be any: preferential (early) or ordinary (upon reaching the required age and length of service, etc.).

Until 01/01/2014, only a non-working pensioner received a deduction for the purchase of an apartment at the same time for everything for 4 years. A working pensioner returned funds only for 1 year.

As of January 1, 2014, this restriction has been lifted. Any pensioner has the right to capture the full period.

There are situations when real estate is purchased first, and retirement follows later. And there are no obstacles to an extended deduction period. The main thing is that at the time of applying for a personal income tax refund you have a pension status.

What about pre-retirees

Deduction privileges do not apply to persons of pre-retirement age. That is, pensioner status is required. Otherwise there will be no benefits.

What amounts are refundable?

The amounts from which deductions are made are standard:

There is a list of income that is not taxed. Budget funds cannot be returned from them:

• pensions;
• alimony;
• one-time federal/municipal financial assistance to vulnerable social groups;
• proceeds from the sale of vegetables/fruits, domestic animals, etc. grown on a private farm.

It is possible to apply a property deduction if there was income taxed at tax rate 13 (that is, labor earnings, sale of property, rental of housing, receipt of lottery winnings, etc.).

The fact of paying other taxes (transport, property, land, etc.) is not related to personal income tax, and therefore does not affect the tax deduction.

For what period is the deduction received?

Tax refunds are made up to four years in advance.

For the year the property was purchased

When the property is registered, or the transfer and acceptance certificate is signed (with shared participation in the construction);

Plus three years (consecutive), up to the year of purchase of the home

Example: the citizen bought an apartment in 2018. Accordingly, in 2018, you can submit a declaration for 2018, 2017, 2016 and 2015.

The pensioner decides for himself how to use the 3 previous years for deduction. You can take not all three, but 1 or 2 years - this is optional. But in compliance with order.

It is rare that you can return all the money from the budget in one year (previously paid personal income tax is often not enough). Accordingly, it forms a balance that can be carried forward to other years.

So, if a deduction for the year in which the housing was purchased is not selected, then within the 3 previous years the balance is transferred from one year to another in a clear chronological order. Namely, from the nearest year to the later one.

Example, how not to act. A residential building was purchased in 2018. In 2019, a declaration is submitted and the deduction right for 2018 is confirmed. But the individual does not receive it in full. Despite the fact that it must declare its income for 2017-2015, the taxpayer, ignoring the reporting for 2017, submits a declaration for 2016, since this year he received sufficient income to exhaust the limit on deduction. It's not supposed to be like that.

The three-year period is counted from the year in which the deduction is first claimed, but not when the property was purchased or payment for housing was made or during other periods.

Let's say a citizen purchased an apartment in 2016 and, if he applied in 2017 with a full package of documents, he could receive a refund for 2016 - 2013. However, he delayed and only applied in 2019. Accordingly, he will be entitled to compensation for the years 2018, 2017, 2016, and 2015. As you can see, the two-year delay led to the burning of two years.

Transfer to later periods

If the balance is not exhausted for the main year and the three preceding ones, then the pensioner has the right to choose additional tax in future years.

Retirement after purchasing an apartment

When an apartment (house, room) is bought by an ordinary working person, and later he retires, there are no special difficulties in obtaining a deduction for a pensioner when buying an apartment. Such an owner can refer to the current pension status and return personal income tax, as provided for pensioners.

Example, the apartment was purchased in 2016. The owner finished his working career in 2018. In 2019, he submitted documents for a refund for 2018, as well as the previous 3 years (2017, 2016, 2015). That is, the countdown will start from 2018 - from the moment of retirement, and not from the moment when the “deduction right” arises (2016).

But the more time passes between buying a home and retirement, the less opportunity there is to capture past years as a refund. And when the time gap becomes more than 3 years, the pension benefits disappear.

Suppose the property was purchased in 2014 and deduction declarations have been filed since 2015. Retirement occurred in 2018. By claiming the balance in 2019, the applicant will not be able to claim the balance before 2014, only for 2018, 2017, 2016, 2015. And personal income tax was already returned on them.

If there are other deductions

In the same year, you can claim several types of deductions (property, social, and standard).

Housing (property) and treatment (social) are often combined. In the end, they add up.

Example: in 2018 an apartment was purchased for 1.2 million rubles. A retired citizen has his only income from renting out his property. In the same year there was a paid surgical operation, the costs of which amounted to 18 thousand rubles. At the end of 2018, a citizen received income subject to personal income tax in the amount of 300 thousand rubles, that is, he is obliged to pay a tax in the amount of 39,000 rubles. The declaration for 2018 indicates taxable income, the tax payable is 39,000 rubles. You can get a deduction for an apartment and treatment, but not more than the amount of tax payable (39 thousand). Taking into account the deduction for the purchase of housing, there will be no tax to pay (2,300 rubles (13% deduction for treatment) and 36,700 rubles - the remaining property deduction this year). The declaration is submitted with a tax amount equal to zero.

Deductible amounts can be distributed in different proportions, at the discretion of the citizen.

It is rational (in most cases) to claim a social deduction. Since its balance, unlike property, is not carried over to subsequent years, but burns out.

Where to contact

To the Federal Tax Service:

1. If you have permanent registration - to the territorial inspection at your place of residence;
2. There is no permanent registration, only temporary - at the Federal Tax Service at the temporary registration address;
3. There is no registration at all, then at the location of the purchased housing. And if at the time of your visit to the Federal Tax Service the property has already been sold, then you can contact any inspectorate of the citizen’s choice. But first you need to write an application for registration (assignment) of a citizen to the Federal Tax Service.

When you change your residential address, the place of registration also changes (link to the inspection). For a refund, you should contact the new Federal Tax Service, where the tax payer will be listed.

To the employer:

It is allowed to receive a deduction and submit documentation in the current year (in which the property right was registered) through the employer (but this does not apply to non-working pensioners). But the employer can pay wages without withholding personal income tax only in the current year.

The employer will not be able to return tax from the budget for the previous three years. You must apply for these amounts yourself to the inspectorate in the usual manner.

How to file a tax return

There are three options for submitting deduction documentation.

“Live” appearance at the tax office.

The owner or his representative (using a notarized power of attorney) only needs to visit the territorial Federal Tax Service. The return package is handed over to the specialist at the appropriate window (the administrator or any other employee of the Federal Tax Service will tell you the number/location of the window). You need to bring with you both copies (which you submit to the tax office) and originals (which you simply show to a specialist to verify copies). The inspector must put a mark (position, full name of the inspector, his signature, date) on the acceptance of the declaration on its copy. Therefore, you should immediately submit two copies of 3-NDFL (one to the Federal Tax Service, the other to mark yourself). It is advisable to provide an inventory of the entire package, which will be signed by a Federal Tax Service employee. This method is convenient because upon delivery, the inspector can point out shortcomings that can be corrected immediately or in the near future, without delaying the resolution of the issue.

Mailing.

The deduction package can be sent by registered mail with a list of attachments. In this case, delivery is carried out by any postal institution (Russian Post, courier services, etc.). The date of presentation to the Federal Tax Service will be the date on the postal receipt. The sent package should be submitted in notarized copies (this will ensure the authenticity of the documents and will remove many questions from the Federal Tax Service). In this case, copies of documents for the apartment are submitted at a time on the first application, minus the deduction.

Through the Internet

Sending is possible electronically from the “personal account” on the Federal Tax Service website. You can send not only a 3-NDFL declaration, but also an application to confirm the deduction, an application for a tax refund and attach copies of electronic documents. To do this, you need an electronic signature (if the taxpayer does not have his own multidisciplinary electronic signature verification key certificate, then on the tax service website you can order an electronic signature for tax document flow).

Unlike the capabilities of the personal account of the Federal Tax Service website, you cannot claim a deduction through the State Services portal. There is only the option of sending an income tax return.

When?

You can submit documentation to the Federal Tax Service the next year after registration of housing into your own property in Rosreestr.

Start of application period:

• if submitted by mail, then from the first calendar day of the year,
• if personally, then from the first working day of the new year.

If, in addition to receiving a deduction, you also need to report income received last year, the declaration must be submitted before April 30.

The declaration is submitted only to return the tax, paid by the employer (i.e. there is no other taxable income), then there is no need to rush to April 30. Documents can be submitted any day throughout the year.

The tax office has the right to check the declaration and documents within 3 months. Then within 2 weeks must return the tax to the pensioner's bank account.

Which documents

The set of documentation for returning a tax deduction is standard:

• Declaration 3-NDFL(main, if it was not submitted for the reporting year, or clarifying);
• Application for deduction. Its form is approved by the tax service, so a certain clarity and compliance with the rules is required when filling it out.
• Help 2-NDFL. It can be obtained either from the employer or in the personal account of the Federal Tax Service website (in the “Tax on personal income and insurance contributions” section, subsection “Information on certificates in form 2-NDFL”) or from the tax office (if it is difficult to obtain from the employer, for example , the company was liquidated). The certificate is issued annually for the reporting period.
• Certificate of pensioner status. Persons who retired before 2015 had a certificate. Afterwards it was replaced with a certificate, which is issued upon request by the territorial pension fund.
• Basis agreement: purchase and sale of an apartment (room, house), exchange, equity participation in the construction of a new building with an act of acceptance and transfer of housing in this apartment building. Such agreements must have a state registration mark from Rosreestr. Without this, they are insignificant and will not be taken into account.
• Payment document. Receipts, orders, receipts, bank statements, etc.
• Certificate/extract of ownership.
• Copy of the passport.
• Application for transfer indicating bank account details. In theory, such a statement is submitted after the deduction is approved. But to save time, you can submit it with the main package of documents.

Until July 15, 2016, ownership was confirmed by a certificate. Now it is not issued; instead, it is an extract from the State Register. Therefore, if the transaction is before July 2016, then a certificate of ownership is submitted to the Federal Tax Service. After this date – an extract.

Since when purchasing real estate in a new building, registration of property is not required (it is enough to register a share participation agreement and receive a deed), accordingly, a certificate/extract certifying ownership is not needed.

Features of filling out declarations and applications

Declaration 3-NDFL

There are two ways to fill out a declaration: on a paper form or using a special program, followed by printing on paper (or sent electronically to the Federal Tax Service).

In many, the inspectorate disapproves of blank 3-NDFL. This type of declaration is permitted by law. But in order to avoid unnecessary disputes, it is easier to prepare 3-NDFL using the program. Therefore, below we will talk about the program declaration.

First you need to download the program. This can be done without any difficulty on the Federal Tax Service website.

You need to download not the latest version of the program, but versions of declarations for the years for which the report will be submitted. That is, if funds are reimbursed for 2018, then you need to download and fill out the “Declaration 2018”; if we take into account income and form the remaining deductions for 2017, download the “Declaration 2017”, etc.

The order in which you fill it out is important. Since older persons submit several declarations at once (for the year in which the right arose and the previous three), the sequence of transferring the deductible balance from year to year should be followed. The compilation of 3-NDFL begins from a later time and when transferring the balance, proceeds to earlier years.

For example, the transaction was completed in 2018. First, a declaration is drawn up for 2018, if there is a balance (the entire tax amount has not been collected), then it is drawn up for 2017, then for 2016, etc.

Data in the declaration is entered on the basis of transaction documents (purchase agreement, transfer and acceptance certificate), information about real estate from Rosreestr, a citizen’s personal passport, certificates from the employer (certificate 2-NDFL). That is, from those documents that will be submitted to the tax office.

Usually there are no difficulties filling out 3-NDFL. The main thing is not to get confused with the transfer of deduction balances. The tax paid in the year in which the right to compensation arose (registration of property) is deducted from the total refund amount. The tax paid in the next descending year is subtracted from the result obtained. Next is the tax amount for the next year. And so on the chain for 4 years.

The total amount of the deduction is reflected in line “1.12” of sheet “D1”. And the balances are indicated in lines “2.10” (if deductions are made and/or for interest on loan agreements - “2.11”) of sheet “D1” of the declaration.

A pensioner-taxpayer forms the balance for 4 years at a time, while simultaneously submitting 4 corresponding declarations to the tax office. If the balance is not reduced to zero, then you can continue to choose in the upcoming (future) periods.

Example: The apartment was purchased in 2018 for 1.5 million rubles. The person received income and paid taxes in the following amounts: in 2015, personal income tax was 35,000 rubles, in 2016 - 39,000 rubles, in 2017 - 34,000 rubles, in 2018 - 42,000 rubles. It has the right to receive a deduction in the amount of 195,000 rubles from the purchase amount. (1.5 million X13%). For the specified periods (2015-2018), the owner received compensation in the amount of 150,000 rubles. (35 thousand + 39 thousand + 34 thousand + 42 thousand). The balance is 45 thousand rubles. (195 thousand - 150 thousand) the pensioner will be able to receive in the next financial year, starting from 2019 and beyond. Let’s say that in 2019 the personal income tax was equal to 30 thousand rubles, and in 2020 – 33,000 rubles. Accordingly, over these two years the remainder will be selected.

If there was no income in a certain year, then the taxpayer may not file a “zero” return, but skip from year to year. Thus, instead of 4 declarations, a smaller number can be provided.

When other personal income tax deductions (social, standard) are declared at the same time, they are reflected in one declaration. To do this, on the “Deductions” page, in addition to property, select the corresponding sheets “Standard” and/or “Social” and fill in the necessary details.

It happens that some deductions have already been declared earlier and refunds have been received from the budget. Then you will have to declare the “housing” compensation in the so-called clarifying 3-NDFL. The fact that it is clarifying can be judged by the numbers in the column “Adjustment number” on the title page (the initial declaration has the number “0”, all other numbers indicate the number of clarifications, for example, we put 1 means there is only one adjustment, if we put 2 it means a report is corrected for the second time, etc.).

When filling out an updated declaration, we first transfer the data from the original one and then supplement it with new information (due to which we make adjustments).

If the allowable annual amount of compensation has already been exhausted by the previous deduction (a decision has been made and money has been received), then the funds received cannot be redistributed.

For example: in 2015, an individual received 15 thousand rubles from the budget as a social deduction, and in 2016 - 20 thousand rubles. In 2017, she bought a residential building for 2 million rubles. The taxpayer has a constant, identical income for the indicated periods and paid personal income tax of 45 thousand rubles. annually. Having intentions to reimburse funds for a property deduction, an individual can receive 45 thousand rubles for 2017, and 25 thousand rubles for 2016. (45 tr. - 20 tr.), for 2015 - 30 tr. (45 tr. – 15 tr.).

Application for deduction

Officially, this application is called “On the return of the amount of overpaid tax.” It has a strict form (not drawn up in free form), provided for by Appendix No. 8 to the order of the Federal Tax Service of Russia No. ММВ-7-8/90@ dated March 30, 2015.

The application is very simple to complete. It is enough to fill out the details of the form, where all the columns are clear. You need to have your passport, your bank account details, a completed declaration and know several other meanings (KBK, tax code article numbers, etc.).

A separate application is filled out for each year, that is, the application is not general (not single) for the entire time. Thus, if the applicant immediately submits 4 declarations (the main one and for the 3 previous years), then there should also be 4 applications.

Instructions for filling out the application

1. Territorial tax office, to which a package of documents is submitted for deduction;
2. Full name, INN, address (according to registration), contact telephone number of the taxpayer;
3. This rule of law is always indicated;
4. The year for which the tax is being reimbursed is indicated;
5. An unchangeable indicator for any taxpayer, regardless of region;
6. Same as in the declaration;
7. Same as in the declaration;
8. In the vast majority of cases, this is the name of the taxpayer's bank account;
9. Details can be ordered from the servicing bank;
10. In addition to your full name, it is necessary to indicate the full details of your passport;
11. It is better to put the date the same as in the declaration.

Problems with document transfer

It is better to submit documents “live”. Upon delivery, a Federal Tax Service specialist will first check the documentation. Defects can be corrected on the spot. If the mistake is serious, then reschedule the delivery to another nearest appointment day, after putting the documents in order.

The deadlines for approval and payment of property deductions may be violated. Therefore, it is necessary to record the moment of submission of documentation to the inspection and the composition of the documents (so that the Federal Tax Service cannot deny the fact of submission). The inspector must be required to mark the submission of documentation. It is placed on the copy of the declaration. But it is better to prepare a cover letter that reflects the entire list of documents. You should write a separate cover letter for each package (annual).

Tax authorities have few reasons for refusing to accept a package of documents (submission of documentation by an unauthorized person, lack of signature in 3-NDFL, etc.), but if questions arise, then you should not zealously insist on accepting the documentation, since the very fact of delivery and acceptance is not means approval of the deduction itself. A decision on the merits is made after studying the documentation and conducting a desk audit.

Approval and payment

You should be aware that the amount requested for payment may differ from the amount that will actually be paid. Let’s say an individual has debts on other taxes, then the Federal Tax Service will first pay off the debt and then pay the remaining amount.

Property deduction for pensioners in 2019

In the tax spectrum, pensioners are a special category. They may not be working, and therefore not be taxpayers, but they may continue to work and/or receive additional income, which, according to the law, must be taxed.

Property deduction- this is money that is returned to a person from the tax that he paid:

• for the acquisition (construction) of an apartment, room, house, and/or plot of land for further residential construction;
• to repay accrued interest on a loan that was taken for the purpose of purchasing housing or land in the Russian Federation;
• to refinance the above loan amounts.

Property deduction for a working pensioner

Since 2014, a pensioner who continues to work has the right to a deduction under the generally accepted procedure. You can receive a refund directly from your employer or from the Federal Tax Service.

A working pensioner has the right to claim a deduction only in the year of receipt of the owner's certificate. At the same time, he can use the transfer of the property balance to previous periods.

Property deduction for a non-working pensioner

The pensioner is given the opportunity to transfer the property balance to the last 3 years of service before going on vacation. The meaning is this:

• if a person has already gone on vacation and purchased housing or land for construction, then he has the right to claim the return of the property deduction;
• if this was done earlier (before retirement) and three years have not passed, then he can also be a claimant for a property deduction;
• inspectors begin to calculate the three-year period from the year preceding the period of formation of the balance.

It follows from everything that a non-working pensioner has the right to a property tax refund if he stopped working from the moment of official retirement, before that he had already received a property deduction and did not overdue the three-year transfer period.

In any other cases, receipt of a refund is subject to according to standard rules:

• the deduction is equal to actual expenses, the limit is 260,000 rub., and the actual limit does not exceed two million;
• the possibility of deduction is lost if the object in question was purchased through maternity capital, federal/local budget funds, at the expense of the employer, and in the case when the transaction was made with a person who depends on the buyer-taxpayer;
• the refund is allowed to be compensated over several periods until the entire amount claimed is paid.

The procedure for obtaining a property deduction

First way- in the Federal Tax Service according to registration by registration. The applicant must bring a package of documents to the tax inspector at the Federal Tax Service. Next, the mechanism of all kinds of thorough checks of the provided papers for their authenticity is launched. The procedure may reasonably take a long time up to three months. If the application is approved, the applicant will receive a notification and will then have to write an application indicating the bank account to which the money will be transferred. After submitting the application, payment will be received within 30 days. If the answer takes a negative form, then the citizen also receives a notice obliging him to substantiate and justify the information specified in the provided documents.

List of required documents

1. Declaration in form 3-NDFL indicating only the type of income on which the 13% tax was paid. The standard form can be obtained from the FSN inspector. The document can be delivered in person, or sent by registered letter with the obligatory indication on the envelope of the list of documents included in it. The number of declarations directly depends on the period of the deduction.
2. Certificate form 2-NDFL about income received, taxes accrued/paid from the enterprise’s accounting department.
3. Ownership documents and their photocopies.
4. Copies of payment documents.
5. If the object under consideration is purchased for joint use, then a marriage certificate and written consent to the transaction, certified by a notary, should be attached.

An example of how to receive a tax deduction for a pensioner

Ushakov E.I. retired in 2005. Eight years after that, he sold the apartment he owned 1 year and 8 months, for 2 million rubles. and bought a house for 5 million rubles. Due to the fact that Ushakov owned the apartment less than three years, he will be required to pay 13% from profit. Considering what he then used tax deduction when buying an apartment for pensioners and reduced the taxable amount (by 1 million rubles), then the tax amount for this period is 130 thousand rubles.

At the time of purchasing the house, Ushakov again acquired the right to deduct. Cash refund is 260 thousand rubles. Due to the fact that both transactions occurred in the same year, offset can be made.

Conclusion

When entering a well-deserved retirement, pensioners receive a number of benefits to pay for housing and communal services, to reduce the rates of various fees, and others. Tax legislation gives them such a right as a property deduction.

Exemption from payment in the event of obtaining property rights is available to both working pensioners and those who have ceased their working activities, if all the conditions for the standard procedure for processing a return are met. At the same time, the concept of “deduction (refund)” includes not only the direct cost of the purchased residential premises, but also the costs incurred during the process of interior finishing, provided that.

In any case, pensioners can always find out all the necessary information on the deduction, methods of calculating it and compensation from FSN inspectors.

The most popular questions and answers regarding tax deductions for pensioners

Question: If a person became the owner of an apartment several years before retirement, can he claim a property tax deduction?

Answer: A person became an owner, for example, in 2013, and a pensioner in 2008. The three-year period for providing the deduction is lost, since its transfer is only allowed for 2013-2011. At this time, the citizen no longer received any taxable income, and therefore cannot become a claimant for the deduction. But there is one nuance. If the property was purchased during marriage, and the spouse is not a pensioner or works while retired, then she can act as an applicant for the deduction.

In the Russian Federation, a number of benefits are provided for citizens who have reached retirement age, which covers various areas. We will not go deeper into listing all kinds of “indulgences,” since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. Our article will answer these and other questions, so let’s get to the point.

Not every citizen of our country leaves work when they reach retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.

Read about all tax benefits for pensioners in the appropriate section.

Property tax deduction for working pensioners

For a working pensioner, the situation with receiving benefits is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, while at official work, pays personal income tax (NDFL). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on purchasing an apartment, but not more than 2,000,000 rubles. Therefore, through simple mathematical calculations we find that you can return 260,000 rubles. This refund is subject to the property tax deduction law.

But please note that since 2015, working pensioners, just like non-working ones, can apply to the tax office for a credit for previously paid tax for the period of 3 years before the right to a property tax deduction arises. We will look at this tax benefit for pensioners in more detail in the next chapter. Read about all the benefits for working pensioners in the corresponding article.

Let's take a closer look at the 13% return. Tax legislation regulates the procedure for individuals to receive property tax deductions. What do you need to do to get your 13% back, procedure:

1. Actually buy an apartment and prepare all the documents confirming that you are the owner.
2. Contact the accounting department at your place of work to obtain a certificate stating that you actually paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
3. Fill out the tax return form 3-NDFL on a special form at the tax office at your place of residence.

It is important to know, that when applying for a 13% refund, the amount spent on the purchase of an apartment includes not only the actual costs of purchase, but also the costs of finishing work inside the apartment itself. At the same time, one condition is important: the purchase and sale agreement must indicate that you accept the apartment with imperfections, that is, not “turnkey”. Only with this option is it possible to include the funds spent on finishing work in the total amount, from which a 13% refund will be calculated.

In addition, if your actual income for the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for a return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.

Property tax deduction for non-working pensioners

Now let’s deal with a more complex situation, when a pensioner retires and is not officially employed anywhere. The 13% refund comes from taxes already paid, but the pensioner receives a state pension, which is tax-free. Previously, until 2012 inclusive, the legislation established that those who do not pay personal income tax do not have the right to a property deduction when purchasing an apartment. But after 2012, there was a change in legislation and the adoption of Federal Law No. 330-FZ, which introduced changes to the Tax Code. According to the new amendments, now even a pensioner who does not work in an official job and does not pay personal income tax has the same right to a property deduction as other citizens of the Russian Federation. But a small nuance is important here; receiving a deduction has a slightly different scheme - the opposite.

The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.

Let's look at it with an example. Let’s say you became a pensioner at the end of 2016, and bought an apartment already in 2017, this means that in 2018 you need to submit a certificate to the tax office about the taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and also purchased a home in 2017, then the deduction will be provided only for 2014 and 2015.

This scheme for receiving a property deduction for non-working pensioners implies the transfer of unused benefits to earlier periods (but not more than 3 years), thereby allowing it (the benefit) to be used to the fullest. The most important factor is the presence of official income, otherwise you will not be able to take advantage of the right to benefits.

If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which the 13% refund will be issued, the countdown will begin precisely from this year, and not from the previous one.

If you purchase real estate in 2018, you will be able to get a refund of previously paid taxes in 2019.

The procedure for obtaining benefits from the tax authority

The procedure for both yours and the tax service is no different, even if you are 30 years old or 60. The property tax refund mechanism, as well as the legislation, are the same for all categories of citizens. As was described just above, you need to provide the tax office with an income declaration in the prescribed form (3-NDFL); a statement written in your own hand; a certificate (or certificates, for non-working pensioners) about payment of personal income tax; documents for the purchased apartment confirming your ownership; as well as receipts for the purchase of finishing materials (this case was discussed above).

Next, nothing is required of you except wait. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough check of the authenticity and reliability of the data you provided. If no problems arise, you will receive a notification stating that your application has been approved. Next, you will need to go to the tax authority at your place of residence and indicate the current account number on a special form, where the funds that make up the property tax deduction will be transferred to you. It is important to have a current account in a branch of any Russian bank, since funds cannot be transferred to an account in a foreign country. In addition, cash is also not issued.

If during the audit the tax service discovers any inaccuracies or lack of information, you will also be notified and will require clarifications and clarifications.

“Pitfalls” in the process of obtaining a property deduction

It is important for pensioners not to neglect a number of features when preparing documents for tax deductions.

1. It is important to remember that a non-working pensioner receives a deduction for the last three years preceding the purchase of a home. This means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year, which will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total deduction amount will be much less.
2. When buying an apartment by contribution, that is, when you are a shareholder, for example with your daughter or son, you are also entitled to a tax deduction, but it is proportional to your expenses.
3. A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. To do this, you need to contact the tax service with a corresponding application. Moreover, if you work part-time in several jobs (again, the important factor is “officially”), then the tax office, at its discretion, will determine the order of employers from whom you will receive benefits.

Prepared by "Personal Prava.ru"