An employee brought a notice of deduction, what should an accountant do: checklist

Property deductions are provided for individuals; this type of benefit is regulated by the provisions of Art. 220 Tax Code of the Russian Federation. The preference is available when purchasing housing, land, and paying mortgage interest to the bank. When purchasing an apartment, house, or plot of land, the maximum benefit amount is 2 million rubles. per taxpayer, and for mortgage interest - 3 million rubles. This limit can be used by a person at one time or in several steps for different real estate objects. But after exhausting the limit specified by law, an individual loses the right to a specific deduction, since it cannot be claimed again.

How to provide an employee with a social deduction

To provide a social deduction, the accountant must receive from the employee:

1. Application in free form.

Example of a statement text:

“Based on clause 2 of Art. 219 of the Tax Code of the Russian Federation, I ask you to provide me with a social tax deduction for personal income tax in the amount of 60,000 rubles.
I am attaching to the application the notification received from the tax authority confirming the taxpayer’s right to a social tax deduction dated November 1, 2021 No. 8527-u.”

2. Notification from the tax authority.

Important: from January 1, 2022, the rules for issuing notifications will change. The employee will apply to the tax office to issue a notice of deduction, and the tax authorities will send the notice itself to the employer directly through TKS channels or by mail.

From the same date, new notification forms will come into force (order of the Federal Tax Service of Russia dated August 17, 2021 No. ED-7-11 / [email protected] ).

For now, until the end of 2022, tax authorities issue notifications in the form given in the letter of the Federal Tax Service of Russia dated January 16, 2017 No. BS-4-11 / [email protected]

An accountant does not need to check documents confirming the right to deduction. This work has already been completed by the tax office.

We talked in detail about the size of the social deduction, its types and other nuances in this article.

Conditions for receiving a deduction when purchasing land

Every taxpayer who is a tax resident of the Russian Federation has the right (subject to certain conditions) to reduce income subject to personal income tax by the property tax deductions required by the Tax Code of the Russian Federation (Article 210 of the Tax Code of the Russian Federation, Article 220 of the Tax Code of the Russian Federation, Article 224 of the Tax Code of the Russian Federation). Such tax residents are citizens who stay in Russia for at least 183 days over the next 12 consecutive months (Article 207 of the Tax Code of the Russian Federation). Resident status is confirmed by the tax office at the place of residence or registration. But for most citizens this is not required if they are employed and regularly pay taxes.

If a taxpayer acquires a land plot, he has the right to return the tax:

in the amount of expenses incurred for the acquisition of land;
in the amount of expenses for repaying interest on targeted loans (credits) for the acquisition of land or expenses for refinancing such loans.

This means that it is possible to receive a personal income tax refund when purchasing a plot of land on a mortgage not only for the amount of its cost, but also for the interest paid to the bank. But only if several mandatory conditions are met:

The land plot is located in Russia and is intended (not in fact, but according to documents!) for individual residential construction or there is already a residential building on it. It is permissible to designate land “for gardening”, “for gardening”, “dacha land plot”, “for dacha farming” and “for dacha construction” in the case of construction of a residential building on it after state registration of ownership of the house. No deduction will be issued for land for other purposes.
The land was purchased from a person who is not an interdependent person in relation to the buyer - it is prohibited to return personal income tax when purchasing from a spouse, parents, children, brothers and sisters.
The costs of acquiring the plot and repaying interest on the credit (loan) provided for its acquisition were borne by the buyer himself. When purchasing land using subsidies, benefits, or maternity capital funds, there is no right to receive a property deduction.
The buyer-taxpayer registered ownership of both the land plot and the residential building located (built) on it.

If all these conditions are met, you can apply for a personal income tax refund. But provided there is no other obstacle to obtaining it.

From what date should the deduction be provided?

Social deductions are always provided from the month in which the employee submitted the application and notification from the tax authorities.

Example: employee’s salary is 50,000 rubles. In November 2022, he submitted documents to the accounting department for a social deduction in the amount of 60,000 rubles. That is, the employee needs to reimburse 7,800 rubles (60,000 rubles * 13%).

Consequently, for November, the employee will receive his entire salary - 50,000 rubles. The accountant will not withhold personal income tax from income. This means that for November the employee will receive 6,500 rubles more than usual (50,000 rubles * 13%).

For December, the employee will receive 44,800 rubles. (50,000 - ((50,000 rubles - 10,000 rubles) * 13%)). Since part of the income in the amount of 10,000 rubles will not be subject to personal income tax, the employee will receive 1,300 rubles more.

As a result, by the end of the year the deduction will be received in full: 6,500 rubles + 1,300 rubles = 7,800 rubles.

Maximum refund amount

Any taxpayer has the right to reimburse part of the funds used to acquire ownership of land plots. The maximum amount of funds from which you can return a 13 percent income tax is 2 million rubles.

Accordingly, the property deduction when purchasing a land plot will not exceed 260 thousand rubles. If spouses purchased real estate jointly, each of them has the right to 260,000 rubles.

In accordance with tax legislation, there is no statute of limitations for receiving the due personal income tax refund in this case. You can get a refund of income taxes for the three years preceding the filing of your application.

You can simultaneously receive a tax deduction for both the house and the land on which it is located. By the time compensation is issued, it is mandatory that the property be registered in the prescribed manner and have a certificate in hand. When declaring the right to benefits for two objects - land and a house, the maximum amount will still not exceed 260 thousand rubles.

What to do if the deduction is not fully selected

If by the end of the year the employee does not have time to select the entire amount of social deduction, then this is his concern; the accountant has fulfilled his duties. The employee will have to apply to the Federal Tax Service independently for the remainder of the deduction at the end of the tax period (calendar year).

If filling out the declaration yourself causes you difficulties, contact SberResolutions - we will help you prepare and send documents to the tax office right from home.
Apply for a deduction

Tax systems allowed for individual entrepreneurs

The peculiarity of the individual entrepreneur status is that it retains its affiliation with an individual. Real estate acquired by an individual entrepreneur for the use of commercial activities is registered as the property of an individual, regardless of what the individual entrepreneur is indicated in the purchase and sale agreement. After registration of property, payment of taxes and transactions with real estate are carried out by an individual.

An individual entrepreneur can make a deduction when purchasing real estate only as an individual. The main requirement for applying the benefit is the availability of income subject to personal income tax.

Features of using individual entrepreneur tax regimes:

Condition	BASIC	simplified tax system	UTII	PSN
The tax base	Revenue	Revenue	Imputed income	Planned income
Tax	Personal income tax	Single tax under the simplified tax system	Single tax under UTII	Patent
Taxable period	Year	Year	Quarter	Month
Availability of income subject to personal income tax at a rate of 13%	Available	Absent	Absent	Absent
Availability of the right to deduction	Available	Absent	Absent	Absent

The right to apply the deduction for an individual entrepreneur arises only if he conducts activities using a generally established system. The mode is rarely used in the activities of individual entrepreneurs due to the complexity of accounting. Individual entrepreneurs using other taxation systems can receive a deduction if they have taxable income not related to business activities, for example, when renting out an apartment or employment as an individual.

From what date should the deduction be provided?

But here the accountant faces certain difficulties. Property deductions are provided from the beginning of the calendar year, provided that the employee has already worked at the enterprise during this period. The date of submission of the application with notification does not matter.

For example, an employee who has been working for the company for a long time applied for a property deduction in November. It turns out that for the period from January to October, the employer excessively withheld and transferred personal income tax from his salary to the budget. Now the employee needs to return this money.

Moreover, you need to act according to the algorithm given in paragraph 1 of Art. 231 Tax Code of the Russian Federation:

Within 10 days from the date of receipt of the application and notification from the employee, inform him about the fact of excessively withheld personal income tax.
Receive an application from the employee indicating his account details for transferring funds by bank transfer.
Transfer money to the employee within three months.

The money for the refund can be taken from the total amount of personal income tax that is due to be transferred to the budget for the coming periods, both for this employee and for other employees of the enterprise. Thus, it is possible to make a refund, for example, in the case when the amount of personal income tax to be withheld from the employee is less than the amount that needs to be returned.

Please note that if an employee pays alimony for minor children under a writ of execution, the accountant must withhold alimony from it before transferring the amount of the returned personal income tax to the employee's bank account. This requirement was approved by Decree of the Government of the Russian Federation dated November 2, 2021 No. 1908 and applies from November 11, 2022.

Personal income tax deductions when purchasing real estate: a complete guide

All the nuances of returning money from the budget.

Many happy owners of houses, apartments, garages and other similar properties sooner or later think about selling this property for various reasons. And almost the same number of people are preparing to purchase all these properties in the near future.

For the first and second categories of persons, the law provides for various deductions. This article will discuss personal income tax deductions for individuals when purchasing real estate. All the nuances of obtaining a property tax deduction are regulated by Art. 220 Tax Code of the Russian Federation.

The legislation provides for the provision of a property tax deduction, but, unfortunately, not for all categories of real estate.

pp. 3, 4 p. 1 art. 220 of the Tax Code of the Russian Federation provide for the provision of property deductions in the amount of expenses actually incurred in the following cases:

for the construction or acquisition of residential buildings, apartments, rooms or shares in them;
for the acquisition of land plots or shares in them for individual housing construction;
for the acquisition of land plots or shares in them, on which the acquired residential buildings or shares in them are already located.
to repay interest on targeted loans (credits), as well as to repay interest on loans received from banks for the purpose of refinancing when purchasing the above-mentioned real estate.

Thus, when purchasing or constructing a garage, when purchasing a plot of land for a garage, purchasing a dacha land plot, the construction of country houses and other real estate on the territory of horticultural partnerships, the provision of property deductions to citizens is not provided for by law.

Although pp.
3 and 4 clauses 1 art. 220 of the Tax Code of the Russian Federation and provide for the provision of deductions in the amount of expenses actually incurred, but this amount still has its limitations, provided for in paragraphs. 1 clause 3 and clause 4 art. 220 Tax Code of the Russian Federation. Thus, the deduction for the purchase of real estate and land cannot exceed the maximum amount of 2 million rubles. The deduction for repayment of interest on targeted loans (credits) cannot exceed an amount of 3 million rubles. The right to a property tax deduction has a number of features for certain categories of taxpayers. For example:

if the right to a deduction when purchasing real estate is claimed by persons receiving pensions, then in accordance with clause 10 of Art. 220 of the Tax Code of the Russian Federation, such a taxpayer has the right to transfer a property deduction to previous periods, but no more than three years preceding the year in which the carry-over balance of the property deduction was formed, the eligibility of this is confirmed by the letter of the Ministry of Finance of the Russian Federation dated November 2, 2018 No. 03-04- 05/78803;
if real estate is purchased from an interdependent person who is such in accordance with Art. 105.1 of the Tax Code of the Russian Federation, then in accordance with clause 5 of Art. 220 of the Tax Code of the Russian Federation, a property tax deduction is not provided to the taxpayer. Interdependent persons in accordance with Art. 105.1 of the Tax Code of the Russian Federation includes an individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward. Please note that in this article, on general grounds, parents of spouses, grandparents of spouses, uncles (aunts) of spouses are not equated to interdependent persons. So, for example, as specialists from the Ministry of Finance of the Russian Federation note in letter dated January 18, 2019 No. 03-04-05/2228, when a spouse receives a property deduction for personal income tax when buying an apartment from the spouse’s grandmother, if interdependence is not established between the spouse and the spouse’s grandmother , then the spouse has the right to claim a property tax deduction;
if real estate is acquired in the joint ownership of spouses, then regardless of whose name the real estate and payment documents are registered, each spouse has the right to receive a property tax deduction in the amounts established by paragraphs. 3, 4 p. 1 art. 220 Tax Code of the Russian Federation. However, for this it is necessary to submit an application for the distribution of expenses to the Federal Tax Service. If such an application for the distribution of expenses is not submitted, then the deduction will be provided only to the spouse in whose name the expense documents will be issued.

According to paragraph 3 of Art. 220 of the Tax Code of the Russian Federation, the right to property deductions arises from the year in which all the conditions for receiving them are met. It is impossible to receive deductions earlier than the year in which an individual was issued documents confirming ownership of real estate. This means that the right to receive a property tax deduction arises from the moment when the ownership of real estate is registered in the Unified State Register of Real Estate or a transfer deed or other document signed by both parties is received on the transfer of the property by the developer to the participant in shared construction, if housing is purchased in a house under construction.

Please note that according to paragraphs. 6 clause 3 art. 220 of the Tax Code of the Russian Federation, to confirm the right to a property tax deduction when purchasing an apartment, the taxpayer submits documents confirming ownership of the apartment. And if you purchase an apartment in a building under construction, then according to paragraph. 4 pp. 6 clause 3 art. 220 of the Tax Code of the Russian Federation, the right to receive a property tax deduction is determined not only if there is an agreement for participation in shared construction, but also a transfer deed or other document signed by the parties on the transfer of the shared construction object by the developer and its acceptance by the participant in shared construction. Those. The taxpayer has the right to apply to the tax authority for a property tax deduction when purchasing an apartment in a building under construction based on income for the tax period in which the act of transferring the apartment was signed.

The right to receive a property tax deduction in relation to a land plot for development can be exercised only after the right to a residential building built on this plot has been registered.
In this case, the date of registration of land ownership does not matter. Not everyone has the opportunity to take advantage of the property deduction. Individuals may have the right to receive a property deduction if they have income for which a tax rate of 13% is applied, determined by clause 1 of Art. 224 Tax Code of the Russian Federation. If the property is registered in the name of a person who does not have income taxed at a rate of 13%, it will not be possible to issue a deduction until the owner of the property has such income. For example, an apartment was purchased in 2022, but income taxed at a rate of 13% an individual did not have one in 2022. Property tax deductions for 2022 will be denied. However, since tax legislation does not limit the period when the owner can take advantage of this deduction if he has taxable income, the deduction can be received later.

The only point worth paying attention to is that, according to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, you can submit an application for offset or refund of personal income tax within three years from the date of payment of the specified amount. For example, an apartment was purchased in 2017, the right to receive a property deduction for income taxed at a rate of 13% exists at any time during 2018-2020.

As a rule, it is not always possible to fully take advantage of the property deduction in one calendar (tax) year, and in this case the unused balance in accordance with the provisions of clause 9 of Art.
220 of the Tax Code of the Russian Federation can be transferred to subsequent tax periods until they are fully used. If only part of the property deduction has been used for the acquired property, then you can use the remaining part up to the maximum amount of the deduction in the future when purchasing or constructing another property in accordance with clause 1, clause 3 of Art. 220 of the Tax Code of the Russian Federation, but only in terms of the tax deduction provided for in paragraphs. 3 p. 1 art. 220 Tax Code of the Russian Federation. The legislation does not provide for transferring unused deductions for interest payments on a target loan (credit) to other real estate properties.

Previously, in the Tax Code, in relation to housing purchased before January 1, 2014, a tax deduction both in terms of direct acquisition costs and in terms of expenses aimed at repaying interest on targeted loans (credits) was provided only in relation to the same real estate property property, and if the taxpayer has already taken advantage of this property deduction, then the individual no longer has a basis for receiving the deduction again in relation to another piece of real estate (letter of the Ministry of Finance of the Russian Federation dated October 31, 2018 No. 03-04-05/78306)

After the property tax deduction has been used in full, the law does not provide for the re-provision of the deduction when purchasing subsequent real estate properties; this is directly indicated by clause 11 of Art. 220 Tax Code of the Russian Federation.

In order to exercise the right to receive a property tax deduction, you must provide the tax authorities with a list of required documents. Their list is given in paragraphs. 6, 7 p. 3 art. 220 Tax Code of the Russian Federation. Depending on which property an individual plans to take advantage of the property tax deduction for, it is necessary to provide:

a copy of the real estate purchase agreement and documents confirming ownership;
a copy of the agreement for participation in shared construction and the transfer deed or other document on the transfer of the object by the developer to the participant in shared construction;
a copy of the certificate confirming the ownership of the land plot and documents confirming the ownership of the residential building built on this plot;
documents confirming the payment of funds when purchasing real estate or constructing it (these can be receipts, cash and/or sales receipts, bank statements from current accounts, receipts, acts on the purchase of materials from individuals, etc.). Please note that if the apartment was purchased in common shared ownership, then payment of the share from the account of another buyer cannot be a refusal of a property tax deduction (information from the Federal Tax Service of Russia dated January 25, 2019, decision of the Federal Tax Service of Russia dated November 23, 2018 No. SA -3-9/ [email protected] ));
a copy of the loan agreement and a certificate from the credit institution about the amount of interest paid on the loan;
certificate of income taxed at a rate of 13%.

So, the property has been purchased, the right to take advantage of the property tax deduction is available, and supporting documents are available.
Where and how to apply, an individual has the right to independently, choosing one of two options, receive a property deduction by submitting a tax return to the tax authorities at the end of the calendar year when the right to a deduction arose, or by directly contacting the employer without waiting for the end of the tax period when submitting a written application to the employer, provided that this right to deduction is confirmed by the tax authorities. If you plan to receive tax deductions through the tax office, then at the end of the calendar year you must fill out a 3-NDFL tax return, attach copies of supporting documents and fill out an application for a refund of the overpaid amount of personal income tax. If at the end of the year a declaration is submitted solely for the purpose of obtaining a tax deduction, then it can be submitted at any time after the end of the expired calendar year, but no later than three years after its end, as stated above. If, in addition to receiving a tax deduction, the taxpayer is required to report on the income received for the past calendar year, then the declaration must be submitted by April 30 of the year following the year in which the right to a property tax deduction arose.

After receiving the declaration, the tax inspectorate is obliged to conduct a desk audit within three months and, in accordance with clause 9 of Art. 78 of the Tax Code of the Russian Federation, at the end of this period, send the taxpayer a message about the decision made to offset (return) personal income tax amounts, or a decision to refuse to carry out the offset (return). If the decision is positive, the amount of overpaid tax must be returned to the bank details specified in the tax refund application no later than one month from the day such an application was submitted to the tax authorities. To speed up the process of receiving funds, we recommend submitting a return application along with the 3-NDFL declaration.

If a taxpayer plans to receive a deduction from an employer, then the following algorithm must be followed. A package of supporting documents, together with an application to confirm the right to a property deduction, is submitted to the tax authorities at the place of residence; please note that in this case it is not necessary to provide a 3-NDFL declaration. In this case, according to the deadlines established in paragraph. 4 paragraph 8 art. 220 of the Tax Code of the Russian Federation, within 30 calendar days from the date of filing the application, the tax authorities must confirm the right to receive a property tax deduction. After receiving confirmation, the taxpayer must draw up a free-form application for a property deduction and, together with a notice confirmed by the tax authority, send it to the employer.

Please note that when choosing any option for receiving a property tax deduction, either through the tax office or directly through the employer, if the unused balance of the tax deduction is transferred to the next calendar (tax) year, you must again submit a declaration 3- personal income tax, and receive a notification about confirmation of the right to a property tax deduction, respectively.

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The personal income tax deduction calculator will tell you how much the state owes you.

You can quickly calculate the amount of tax deduction when buying an apartment, paying for treatment or training.

If necessary, you can contact the personal income tax company specialists who will help you get your money back.

What to do if the deduction is not fully selected

A property deduction is a large sum of money, and it is not always possible to return it within a year. But the notice from the tax service is valid only until the end of the year in which it is issued.

If an employee plans to receive a deduction at the enterprise next year, he needs to contact the Federal Tax Service again and request a new notification.

Thus, to resume providing the deduction next year, the accountant will need:

New notification from the Federal Tax Service (remember that in 2022 the tax authorities will send it directly to the company).
A new application from the employee, which must indicate the amount of the remaining deduction.

Professional tax deduction for individual entrepreneurs

Article 221 of the Tax Code of the Russian Federation allows individual entrepreneurs to reduce income received as part of commercial activities by the amount of expenses. That is, an individual entrepreneur can take advantage of the so-called professional tax deduction. Expenses for which the taxable income of individual entrepreneurs are adjusted are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

At the same time, the Tax Code of the Russian Federation contains criteria that must be taken into account when including expenses in the professional deduction:

expenses must be supported by documents. Otherwise, the deduction is limited to 20 percent of the entrepreneur's income;
the expenses were incurred for the commercial activities of the individual entrepreneur, that is, they are not related to his family expenses.

In addition, the professional deduction includes insurance premiums for compulsory health insurance and compulsory medical insurance, which were accrued and paid by the individual entrepreneur for the corresponding period, as well as the amount of property tax, provided that the object is used in the individual entrepreneur’s business.

It should be noted that an individual entrepreneur has the right to take into account the costs of using property acquired before the registration of an individual entrepreneur. It is important that the object be used in commercial activities in the future. The tax authorities are not against this (letter dated July 25, 2013 No. ED-4-3/ [email protected] ).

Social tax deduction

An individual entrepreneur can count on social deductions, the rules for receiving which are prescribed in Art. 219 of the Tax Code of the Russian Federation. By virtue of this norm, deductions are provided for expenses:

for education;
for treatment;
for donations;
for non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance;
to pay additional contributions to the funded pension;
to undergo an independent assessment of their qualifications.

There is a total limit of 120 thousand rubles for all types of social payments. The exception is deductions for children's education and expensive treatment.

Let's consider these types of social payments in more detail.

An individual entrepreneur can receive a deduction for personal education, as well as for the education of his children under 24 years of age, as well as his brother and sister. In the latter case, the deduction amount is 50 thousand rubles for each child (sister, brother) in the total amount for both parents.

To receive a deduction for the education of children, wards, as well as siblings, it is important that the form of education is exclusively full-time (for yourself, it does not matter). Also, a deduction will not be given if it turns out that the educational institution does not have the appropriate license.

The medical deduction can be used for expenses on medical services provided personally to the individual entrepreneur, as well as to his children, spouse and parents. In addition, an entrepreneur can receive personal income tax preferences on the costs of purchasing medications prescribed by a doctor.

If an individual entrepreneur donates money to citizens, medical, educational organizations, social service institutions, charitable and scientific communities, foundations, museums and other organizations, then he has the right to receive a deduction for donations. The amount of deduction is limited to no more than 25 percent of annual income. If an entrepreneur makes donations to cultural institutions and non-profit organizations in this area, then the maximum deduction amount is 30 percent.

A deduction for pension insurance is due to an individual entrepreneur when paying pension contributions under an agreement with a non-state pension fund (NPF), when paying insurance premiums under a voluntary pension insurance agreement concluded with an insurance organization, when paying contributions under a voluntary life insurance agreement for a period of at least 5 years.

If an individual entrepreneur pays additional contributions to a funded pension, then he is entitled to a corresponding deduction. An individual entrepreneur has the right to reduce his tax base by the amount of additional insurance contributions paid for a funded pension.