Antipyretics for children are prescribed by a pediatrician. But there are emergency situations with fever when the child needs to be given medicine immediately. Then the parents take responsibility and use antipyretic drugs. What is allowed to be given to infants? How can you lower the temperature in older children? What medications are the safest?
Many people know that you can get a tax deduction when buying an apartment. The application for 2016 is submitted using a specific form. Our consultation is dedicated to this form.
Which form to use
To make a tax refund through the Federal Tax Service inspection when purchasing an apartment, an application for 2016 is submitted on a strictly defined form. Thus, in 2017, the application form is in force, which was adopted by order of the Tax Service of Russia dated March 3, 2015 No. ММВ-7-8/90. It can be found in Appendix No. 8.
The application form for a refund when purchasing an apartment approved by the Federal Tax Service takes only 1 page and looks like this:
Please note that the last time the application form for a tax refund when purchasing an apartment was adjusted by order of the Federal Tax Service of Russia dated August 23, 2016 No. ММВ-7-8/454 and the new version has been in effect since September 27 last year.
What did the tax authorities do? They simplified filling out an application for a deduction when buying an apartment by eliminating the need to indicate the TIN and KPP of the banking institution to an open account in which an individual wants to receive an income tax refund.
To receive an income tax refund when purchasing an apartment, each individual submits an application. Without it, it is impossible to get a tax deduction for housing.
Filling out application forms for a tax deduction when buying an apartment is quite simple. Perhaps the most important thing:
- to refer to the legal basis is Article 78 of the Tax Code of the Russian Federation;
- indicate the BIC and correspondent account of the specific bank from which the individual wants to withdraw the tax refunded from the budget.
The specified details of the banking institution must be indicated in the application. This conclusion follows from the clarifications of the Federal Tax Service of Russia dated April 25, 2016 No. BS-3-11/1859.
Submission methods
Tax legislation allows you to choose which way to apply for a tax refund when purchasing an apartment. For 2017, the following options are possible:
- through the individual’s personal account on the official website of the Federal Tax Service www.nalog.ru;
- by post with a description of the contents;
- via the Internet with an enhanced qualified signature;
- personally or with the help of a representative for whom a power of attorney has been issued.
Practice shows that the most convenient way to fill out and submit an application form for a deduction when buying an apartment is to do it through your personal account on the Federal Tax Service website. Moreover, all you need to do online is enter the bank account details to which the personal income tax will be returned. Next, the system itself will generate a statement.
However, many individuals who have managed to improve their housing situation are not very friendly with computer technology and/or prefer to fill out the document in question by hand. In this case, you can download an application for a tax deduction when purchasing an apartment in 2017, approved by order of the Federal Tax Service, using the following.
When to apply
A deduction in connection with the purchase of an apartment (room, shares) can be received both through your employer and through the tax office, which oversees the territory where the buyer-applicant lives. In each case, you will need to fill out an application for a refund of 13 percent from the purchase of an apartment.
This form is completed at the end of the year in which the relevant housing transaction took place. That is, a document of ownership (extract from the Unified State Register of Real Estate) can be issued not only in 2016, but also earlier.
In addition, you can apply for a personal income tax refund when purchasing an apartment:
- together with the 3-NDFL declaration for 2016;
- after the Federal Tax Service gives the go-ahead for property deduction through the employer.
You can apply for a deduction when purchasing an apartment within any 3 years from the date of payment of the tax (Clause 7, Article 78 of the Tax Code of the Russian Federation). In any case, the remainder of the deduction will be transferred to the future. To use it, you need to submit the 3-NDFL declaration and an application for a refund to the Federal Tax Service again. You will not have to resubmit documents confirming your right to deduct.
When preparing documents to obtain a tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all the issues related to this topic.
First of all, we note that the structure of the application and its content will depend on which method of filing the application you have chosen: through the Federal Tax Service or through the employer. In addition, it is of great importance what type of tax deduction you want to receive:
How to fill out an application if you plan to receive a standard deduction
The list of persons who can qualify for a standard deduction can be found in the Tax Code, namely in paragraphs. 1, 2, 4 tbsp. 218 Tax Code of the Russian Federation. The most common standard deduction is the child deduction. The application for the deduction is written in the name of the employer without contacting the tax authorities.
In the header of such an application they usually write the name of the organization where the applicant works and the full name of the director. In addition, the personal data of the employee applying for the deduction is indicated, including TIN and address. The text of the application asks for a standard tax deduction, indicating the child’s full name and the amount of the deduction. You must provide a list of documents that confirm the ability to receive this type of deduction. At the end of the application, the employee must sign and date it.
There is also the concept of a double tax deduction for a child. This means that one parent can transfer their right to a deduction to the other parent. Let's explain with an example.
Ivanov I.I. and Ivanova V.V. raising their son Ivanov A.I. 10/21/2005 Ivanova V.V. decided to renounce her tax deduction in favor of her husband, which means Ivanov I.I. can now claim a double tax deduction in the amount of 2800 rubles (1400*2).
In such a situation, the Ivanov spouses must fill out two types of applications. Ivanov I.I. must file a double tax deduction application in the name of his employer. A sample application will look like this.
And his wife Ivanova V.V. must write an application to waive her child tax deduction. The application is also submitted to the organization where Ivanov I.I. works.
How to fill out an application if you want to receive a property or social deduction
Both of these deductions can be obtained in two ways.
Method one - contact the tax office. In this case, the application for a deduction is filled out in a certain form. First, indicate the data of the tax office to which the application is submitted, as well as information about the taxpayer applying for a deduction.
Afterwards the name of the document is written - “Statement”, and then its essence is stated. Referring to the Tax Code, the taxpayer requests a refund of the amount of overpaid tax, indicating the year for which the refund is planned and its amount. You also need to write in the application the bank details of the account to which the applicant would like to receive a refund.
Method two - receive a property, and starting from 01/01/2016, a social tax deduction, through your. But in this case, you will have to visit the Federal Tax Service at least twice: the first time to submit an application to receive a notification confirming the right to the deduction, and the second time about a month later to collect it.
The header of the application contains the same information as when filling out an application for a deduction through the tax office. Below should be a text in which the taxpayer asks to confirm his right to a property or social deduction. At the end of the application there is a signature, transcript and date of writing the application.
After receiving a notification from the tax office, you must fill out an application to receive a deduction from your employer. The header contains standard information: last name, first name, patronymic of the employer and your own full name, tax identification number and registered address.
Then the word statement and its text itself are written. In it, the employee asks to provide a deduction (property or social) and indicates the number and date of the notification confirming the right to the deduction. At the end of the application, its date and signature are placed with a transcript of the taxpayer claiming the deduction.
Taxpayers - individuals pay personal income tax on almost all of their income. At the same time, they all have the right to reduce the amount of tax due to various deductions. Tax deductions make it possible to reduce the tax base, and therefore the amount of tax that needs to be paid to the budget.
Tax refund application
If, when filling out the declaration, the taxpayer independently determined the amount of tax to be refunded, then it is advisable to immediately fill out and submit an application for a refund of the overpayment of personal income tax. Its form was approved by order of the Federal Tax Service dated March 3, 2015 No. ММВ-7-8/90 (Appendix No. 8). You can submit an application later, after receiving a tax refund decision from the tax authorities.
In the application, indicate the year for which the overpayment occurred, as well as the amount of tax that is expected to be returned according to the 3-NDFL declaration. The passport details of the individual must be indicated, as well as bank account details to which, if the Federal Tax Service Inspectorate makes a positive decision, the tax refund amount will be transferred.
The inspection must return the overpaid personal income tax to the taxpayer within one month from the date of receipt of a written application for the return of personal income tax (Clause 6 of Article 78 of the Tax Code of the Russian Federation). But this does not mean that, having submitted a declaration with all the necessary attachments and an application, you can immediately expect to receive money - the maximum waiting period can last 4 months.
The fact is that, having received your reporting, the tax authorities will first conduct a desk audit on it, for which the law allows up to three months from the date of receipt of the declaration (Clause 2 of Article 88 of the Tax Code of the Russian Federation). After checking the correctness of filling out, the presence of all necessary supporting documents, the correctness of tax calculation and the validity of the application of tax deductions, it will be decided: to return the personal income tax to the taxpayer or to refuse him a refund. If a decision is made in favor of an individual, then within a month from the date of completion of the inspection, the money must be credited to his account.
Please note: if the taxpayer owes the budget for other taxes, then personal income tax will be returned to him only after the debts are repaid using the overpayment amount.
Below you can download the tax refund application form.
Personal income tax, or personal income tax for short, is levied on all taxpayers who have citizenship of the Russian Federation. A reduction of this tax in the form of a refund of funds in a certain amount is carried out if a person has incurred certain types of expenses. What exactly expenses give the right to a refund, how to correctly fill out an application for a tax refund for a property deduction in 2018? And what form should I use for this?
In this article
What expenses qualify for a tax deduction?
Since we are talking about property deductions, types of expenses not related to the acquisition of property will not be considered here. We'll talk about real estate. It is certain types of real estate acquisition that give the right to submit a request to a tax organization for a refund of personal income tax paid.
In Russia there are three types of expenses:
- Costs for the purchase or construction of real estate, including shares in them, as well as land plots for housing construction in Russia.
- To pay accrued interest on mortgage loans issued in Russian financial institutions for the purchase of plots, finished residential real estate (or shares in them) or the construction of residential properties.
- To repay accrued interest on loans and credits issued by banks of the Russian Federation for the purpose of on-lending for the purchase of residential properties, shares in them, plots of land for construction or directly for the construction of housing.
The amount refunded is limited by the limit on expenses incurred by the taxpayer.
The taxpayer can return the personal income tax paid when calculating from a certain maximum amount of expenses. For 2017, these amounts are 2 million rubles for the construction or purchase of a finished residential property, and 3 million rubles for repaying the corresponding loans.
So, the taxation system in Russia means that if you become the owner of a home, then you have the right to get back the taxes you paid on your income. This right arises when purchasing an apartment, room, house or share in any of these properties, as well as a plot of land or the construction of a new facility - both with a one-time payment and on credit, including taken for the purpose of refinancing.
There are two exceptions:
- the purchase of housing or payment for construction was carried out by the taxpayer’s employers or other persons, as well as with the attraction of funds from the budget or using maternity capital.
- the acquirer of the object is a person interdependent in relation to the applicant: spouses, parents, children, brothers, sisters, guardians and wards.
To receive this benefit, you need to collect a certain package of documents, fill out a personal income tax refund application form that corresponds to your case and submit it to the tax office. You can also address your request to your employer, who will also be required by law to apply the appropriate benefit when withholding personal income tax.
Documents for obtaining a property deduction
To reimburse funds withheld in the tax form, a citizen claiming a benefit must collect and submit to the tax office at the place of his residence the following package of documents:
Fill out an application for property deduction
Filling out an application for personal income tax refund requires care and compliance with certain nuances. Errors made when filling out may lead to an increase in the timing of payment of the deduction amount.
For each type of real estate expenses, a separate approved form is used. It can be obtained either from the tax authority at your place of residence or found in electronic form, including on the official website of the Federal Tax Service. Please check carefully that you have selected the form you need. When filling out, use a sample of a correctly completed similar request to avoid errors.
You can fill out the form either by hand in legible block letters or using automated typing tools. But in any case, the applicant’s signature, handwritten in the appropriate field on the first sheet, is required. The amount to be refunded is the same as that indicated in the tax return submitted simultaneously with the request for the benefit.
The refund period is one calendar month after a desk audit of the declaration. The desk audit takes place within three months from the date of submission of the package of documents. At the end of the period, the money will be transferred to the taxpayer’s account.
