According to the legally established rule, taxpayers whose income is subject to personal income tax at the standard thirteen percent rate have the right to receive a property tax deduction. It turns out that a tax deduction for the purchase of an apartment should not be provided to pensioners, since income tax is not withheld from pension payments? And only pensioners with additional income have this right? In most cases, yes, but there are exceptions that allow you to transfer the deduction amount to previous years, in accordance with the relevant Federal law.
We will consider the features of transferring property deductions and other nuances when purchasing real estate by citizens who are pensioners.
Obtaining a property deduction for additional income
If a citizen receiving a pension has income subject to personal income tax at a 13% rate, he can use a property deduction to purchase residential real estate.
What can be classified as such income:
- receiving rent from renting out an apartment;
- receiving money from the sale of any property;
- additional non-state pension;
- if the pensioner does not stop working - wages.
Example 1
Pensioner Ivanova receives the state pension due to her and additionally rents out an apartment. The funds that she receives from the tenants of her housing are subject to income tax (Ivanova annually submits a declaration to the tax authorities in Form 3-NDFL, where she indicates the income from renting out the apartment and makes tax deductions from it to the state). In 2014, Ivanova buys another apartment. Thus, she has the right to apply a property deduction from the purchase of housing to tax payments from renting an apartment. That is, she will not pay tax on rental income until the property deduction is completely exhausted.
Example 2
Citizen Sidorov retired in 2005, and in 2013 he sold the apartment, which he had owned for less than three years, for two million rubles, and in return purchased a house for five million. It turns out that when selling the apartment, he paid 130 thousand rubles as income tax, using the standard deduction for the sale of real estate.
When purchasing a house, Sidorov received the right to use a tax deduction when purchasing an apartment for pensioners in 2014 in the amount of the maximum deduction amount - two million rubles (refundable - 260 thousand). And since both the sale of the apartment and the purchase of the house took place in the same calendar year, Sidorov has the right to take advantage of the tax offset. Thus, he will not pay tax on income from the sale of the apartment and will receive the unused balance of the deduction (1 million - 130 thousand to be returned), which he can use in the future, when he generates other income subject to income tax.
Property deduction for a pensioner: we analyze the rule for transferring the balance of the deduction back three years
The Tax Code gives pensioners the opportunity to receive a deduction even for those years that precede the year in which the right to deduction arose
04/23/2017Russian Tax Portal
Author: Tatyana Sufiyanova (tax and duties consultant)
In this article we will look at the procedure for obtaining a property deduction for pensioners. The fact is that pensioners have the right to carry forward the balance of unused tax deductions back three years. A lot of questions arise about how to correctly transfer this balance. It all depends on the year the property was purchased and the year the citizen retired. Consider the following examples:
1) A citizen bought a house in March 2021. He retired in 2015 and has not worked since the same year. For how many years can he return the tax?
The right to deduction arose for the pensioner in 2021. To receive the deduction, he needs to submit a 3-NDFL declaration to the tax authority. But in order to submit it, he must wait until the end of the current year 2017 (end of the tax period).
According to the rules, the first declaration will be for 2021. When an unused balance of property deduction is formed, we have the right to transfer it back three years: 2021, 2015 and 2014. Of the years we indicated, our pensioner worked only in 2014.
In 2021, our pensioner will be able to return the tax for 2014. And he will be able to submit one tax return 3-NDFL for 2014.
If he returns to work, then he will be able to transfer the remainder of the deduction (if any) from 2014 to the next year.
2) A citizen bought a house in March 2021. Since 2015, he retired, but he still works and receives a salary.
The right to deduction arose for the pensioner in 2021. To receive the deduction, he needs to submit a 3-NDFL declaration to the tax authority. But in order to submit it, he needs to wait until the end of the current year 2017 (end of the tax period), as in the first example.
The first declaration will be for 2021. The second declaration is for 2016; third – for 2015; fourth – for 2014.
So, as we see, a pensioner can return tax for four years at once - the first year is the year the right to deduction arose and three years are the years to which tax law allows him to transfer the deduction.
Let’s conclude: from what year should we count “three years ago” in order to avoid making a mistake when transferring the right to deduction? As the Ministry of Finance of Russia writes in its letter No. 03-04-05/6179 dated February 12, 2015, the three-year period for the return of overpaid tax is counted starting from the tax period immediately preceding the tax period in which the carryover balance of the property tax deduction was formed.
What does the Ministry of Finance say about the transfer rules?
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In 2015, a citizen purchased an apartment. Since February 2017, the taxpayer has been a pensioner. In 2021, the pensioner submitted a return for 2015, which created a carryover balance of the property tax deduction.
As explained by the financial department, taking into account the provisions of Art. 78 of the Tax Code of the Russian Federation, if the taxpayer applies for the transfer of the balance of the property deduction to previous tax periods not in the tax period immediately following the year in which the balance of the deduction was formed, but in subsequent years, the number of tax periods to which the above balance can be transferred, respectively decreases.
Based on the foregoing, our pensioner has the right to transfer the balance of the deduction to the tax periods of 2014 and 2013 by submitting tax returns for the corresponding tax periods in 2017. Reason: letter of the Ministry of Finance of Russia dated July 12, 2016 No. 03-04-05/40681.
But let’s complicate our task even more: a citizen bought an apartment in 2009, in 2010 he filed a declaration and returned personal income tax for 2009. He retired in 2013 and had no income until 2021. Will he be able to return the tax in the current year 2021 for any years? No, he will no longer be able to receive a deduction for 2010, 2011, 2012, although he could return the money for these periods if he contacted the tax authority in a timely manner.
How does eligibility for the deduction depend on the year of retirement?
I. A citizen bought an apartment before retirement
If a citizen bought a house in 2021 and retired in 2021, then he can begin receiving the deduction without waiting for the end of the current year 2021. Already now in 2021, he has the right to submit four 3-NDFL tax returns at once: 2021 and for 2015, 2014 and 2013.
II. A citizen bought an apartment in the year of retirement
If a citizen bought a house in January 2021 and retired in 2021 (in March, for example), then he has the right to start receiving the deduction only in 2021. It will refund the tax for four years: 2021, 2016, 2015 and 2014.
If you have questions or complex controversial situations, write to me, I will tell you in detail and explain how you can get a property deduction.
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Comments
TATIANA
April 23, 2021 at 9:36 pm
I, being a working pensioner under a preschool education program, bought an apartment.
The contribution was made in full in 2014. The certificate of transfer of the apartment was received in 2016. I realized that I can submit declarations for three years at once, for 2014, 2015 and 2021. Can I start filing a deduction in 2014? With the transfer of balances to 2015 and 2021 Or should we start from 2016? Sufiyanova Tatyana
April 23, 2021 at 10:33 pm
Russian tax portal, Tax and duties consultant
Tatyana , your right to a deduction arose in 2016. And it is from 2021 that you need to start receiving the deduction.
Your first declaration will be for 2021. If, based on the results of the first declaration, you have a balance of unused deductions, then you can transfer it back three years: 2015, 2014 and 2013.
If you worked in 2013, 2014, 2015, then now you have the right to prepare four 3-NDFL tax returns and return the tax for four years at once. But if, based on the results of four declarations, you have an unused balance of the deduction, you can continue to receive it in 2021 for 2021. If you have any questions or need help preparing documents, please write to me.
Irina
April 24, 2021 at 3:39 pm
Hello Tatiana!
My husband and I in March 2021. We purchased an apartment with a mortgage. In October 2015 I retired, but I continue to work. Can I get a tax refund for previous years? Thank you in advance. Sufiyanova Tatyana
April 24, 2021 at 07:33 pm
Russian tax portal, Tax and duties consultant
Irina , of course. You now have the right to contact the tax authority and return the tax for four years at once: 2021 - this will be your first declaration. Next, you will make a second declaration for 2015; the third - for 2014 and the fourth - for 2013.
If you have a balance of deduction from these four returns (that is, you do not have enough income for four years to receive the full deduction), then you will be able to continue receiving the deduction for 2021 in 2021. Write to me if you need help in promptly preparing a package of documents.
Lily
April 25, 2021 at 12:08 pm
I'm a pensioner.
I purchased an apartment in 2008. I did not receive a full deduction for the apartment when I was working. I sold my car this year. I only had my ex for 2 years. I need to pay 13%. Can I offset taxes and deductions? Sufiyanova Tatyana
April 25, 2021 at 16:15
Russian tax portal, Tax and duties consultant
Lily , of course. If you have an unused balance of the property deduction, you have the right to reduce the income from the sale of the car by its amount. This way you will reduce your tax amount.
Tatiana
April 25, 2021 at 4:22 pm
I bought an apartment in May 2021 and then retired since December 2016 and have not worked.
I received a tax deduction for 2021. in 2017. Can I return the tax for 2015, 2014, 2013 in the same year 2021??? Sufiyanova Tatyana
April 25, 2021 at 07:35 pm
Russian tax portal, Tax and duties consultant
Yes, Tatyana . It is in this order that you will receive your deduction.
Vera Grigorievna
April 26, 2021 at 10:50 am
I bought an apartment in March 2021 and am planning to retire in May 2021. Without waiting for 2021, can I file returns for 2021, 2015, 2014 and receive a tax deduction for 3 years (without 2021). And what happens to my tax refund if I don't make it to 2021? Can my daughter get it?
292
April 26, 2021 at 2:40 pm
It is necessary to move it back 3 years not only for pensioners, but also for women on leave after childbirth, which is given by the state for 3 years.
For them, too, it is necessary to make this transfer
Nadezhda Nikolayevna
April 27, 2021 at 10:55 am
The husband is a working pensioner, in 2015 he bought an apartment and in 2021 he issued a tax deduction for 2015, 2014, 2013, because We understand that for the last 3 years he has the right to a tax deduction, but he chose only 155 thousand rubles. 95 thousand remained. This year he again filed a tax return for 2021, he will be paid 53 thousand rubles. 42 thousand rubles left. And he has the right to file a tax return for 2012. After all, even at the tax office when he submitted returns for the last 3 years last year, no one told him that he also has the right to file a tax return for 2012.
Tatyana Vladimirovna
April 27, 2021 at 6:40 pm
I am a working pensioner, I bought an apartment in 2015, the transfer of the apartment took place in 2021.
Submitted tax returns for 2021, 2015, 2014. Do I have the right to receive a deduction for 2013 as well? Sufiyanova Tatyana
April 27, 2021 at 08:32 pm
Russian tax portal, Tax and duties consultant
Answer for Vera Grigorievna : you have the right to start receiving deductions in 2021 at the end of the current year 2021.
And you will return the tax for four years: 2021, 2021, 2015, 2014. Sufiyanova Tatyana
April 27, 2021 at 08:34 pm
Russian tax portal, Tax and duties consultant
Answer for Nadezhda Nikolaevna : the balance of your deduction was formed at the end of 2021. And if we move back three years - 2015, 2014, 2013, then we will see that 2012 is no longer on this list.
If your spouse continues to work, then he has the right to return taxes for 2021.
Or you can now contact the tax service to receive a tax notice so that you can receive the deduction at work. Sufiyanova Tatyana
April 27, 2021 at 08:36 pm
Russian tax portal, Tax and duties consultant
Answer for Tatyana Vladimirovna : yes, of course. It is your right. You can return tax for four years - 2021 (the year the deduction began) and 2015, 2014 and 2013.
Galina
May 17, 2021 at 5:26 pm
Hello! I am a pensioner, but continue to work. I want to buy an apartment in 2021 with a completion date of 2018. Accordingly, in 2021 I will have a test to receive a property deduction (2018 - first declaration, 2021 - second, 2021 - third, 2015 - fourth). Are these returns filed at the same time? Is it necessary to provide any additional documents, for example, a pension certificate or reflect pension income in the declaration (as non-taxable)? And what are the general differences between a pensioner’s declaration and an ordinary taxpayer’s?
Valentina Georgievna
May 18, 2021 at 12:20 am
My husband and I are non-working pensioners. We are going to buy an apartment in 2021. Do we have the right to a property deduction?
Galina Mikhailovna
May 18, 2021 at 8:05 am
,I bought an apartment in 2010. At that time I was a working pensioner. I received a tax deduction in 2011, 2012, 2013. I haven’t worked since 2013 and didn’t know about benefits for non-working pensioners. As I understand it, at the moment I do not have the right
for tax deductions for the years previous 2010? Is there a legal precedent?
on this occasion? Thank you.
b
Sufiyanova Tatyana
May 18, 2021 at 9:13
Russian tax portal, Tax and duties consultant
Answer for Galina : there is no separate package of documents for pensioners. You, as a pensioner, only attach a copy of your pension certificate and that’s it. There is no need to make statements about the pension received. It's too much.
And you indicated the sequence itself absolutely correctly.
If the house is completed in 2021, then you have the right to file four tax returns in 2021: for 2021, 2021 and 2021 and 2015. Sufiyanova Tatyana
May 18, 2021 at 9:15 am
Russian tax portal, Tax and duties consultant
Answer for Valentina Georgievna: you have the right to return the tax if you have income from which it is withheld.
Since pensioners have the right to transfer their right to deductions back three years, to answer your question it is important for me to know in what year you worked and for what year you received wages.
Write in more detail - since what year have you not worked? Sufiyanova Tatyana
May 18, 2021 at 9:19 am
Russian tax portal, Tax and duties consultant
Answer for Galina Mikhailovna : pensioners have the right to transfer the balance of the deduction “back” for three consecutive years. In your case (as you write), the balance of the property deduction was formed in 2012. This is the last year for which you received a deduction (filing your return in 2013).
If you transfer, it turns out that the years 2011, 2010, 2009 are passing - but it is too late to file declarations for these years. Moreover, you have already received a deduction for 2010 and 2011.
Elena Vitalievna
May 21, 2021 at 6:39 pm
Concluded a preschool education in 2014.
Certificate of acceptance of transfer of apartment September 2016. Registration of property rights May 2021. Since February 2017, I have been a non-working pensioner. Please tell me for what periods should I submit a declaration? Sufiyanova Tatyana
May 22, 2021 at 8:59 am
Russian tax portal, Tax and duties consultant
Elena , good afternoon. You have the right now to make four 3-NDFL tax returns at once: for 2021 - and it will be the first for you (it was in 2021 that you became entitled to a property deduction), the second - for 2015, the third - for 2014, the fourth - for year 2013.
As a pensioner, you receive a deduction for 2021 and transfer the resulting deduction balance three years “back”: 2015, 2014 and 2013.
Mironova Elena
May 22, 2021 at 9:29 am
Thank you.
Do I need to provide the tax office with an acceptance certificate and an extract from the Unified State Register? Sufiyanova Tatyana
May 22, 2021 at 18:02
Russian tax portal, Tax and duties consultant
Elena , if you have a new building, then a transfer and acceptance certificate for the apartment is required. And you submit a copy of the extract from the Unified State Register if the property right has already been registered.
Victor
May 27, 2021 at 1:27 pm
I bought an apartment in 2012, received a 13% property deduction, now in 2021 I bought another apartment, is it possible to get a 13% deduction from the second apartment?
Sufiyanova Tatyana
May 28, 2021 at 9:07 am
Russian tax portal, Tax and duties consultant
Victor , a repeated deduction is not allowed in your case, because you used your right to deduction before January 1, 2014.
Meshkov Denis
June 5, 2021 at 8:04 pm
I bought myself an apartment in April 2021 and worked officially, and in June 2021 I was fired because I received group 3 disability and do not officially work, can I return the tax
Sufiyanova Tatyana
June 5, 2021 at 22:13
Russian tax portal, Tax and duties consultant
Denis, yes, you have the right to start receiving deductions in 2021. That is, in 2021 you will be able to return the tax for 2021 (this will be your first 3-NDFL tax return), and once the carryover balance of the unused deduction is formed, you will be able to transfer it back three years: 2021, 2015 and 2014.
This is possible provided that you receive a disability pension.
Rusyaev Yuri
September 24, 2021 at 11:29 am
Can you please tell me the procedure? I bought an apartment in 2021, in 2021 I first submit a declaration for 2021, and only after checking it (or even paying the money) do I submit it for the previous 3 years? or in order, for 2015 (I receive money), then for 2014 (I receive money), then for 2013 (I receive money)? how to act correctly? I’ll immediately make a reservation that even after deducting for all 4 years, there will be an unused balance.
Marina Valerievna
January 28, 2021 at 1:55 pm
In 2014, my husband (a working pensioner) purchased an apartment. I received a property tax deduction for the period 2014, 2015 and 2016. Resigned in 2021. At the end of 2021, the balance of the tax deduction was formed. Can he postpone receiving it to 2013 and earlier, because... at that time he worked in the same organization.
Faith
January 29, 2021 at 3:30 pm
Hello, please tell me if the apartment was purchased in 2021 and retired in 2021. I'm working now. I did not receive a deduction. For which years can I receive a deduction now in 2021? And in what order should I fill out the declarations by year?
Alex
February 1, 2021 at 11:08 pm
Hello! Question: An apartment was purchased in 2014, in 2013 a person retired and works, a deduction was received for 2014 (2013, 2012, 2011 period transfer). In 2015 and 2021, the entire amount of tax for the apartment was selected. In 2021, a second apartment was purchased, while the entire amount of tax in 2021 was not selected (the balance is 3500), is it possible to transfer the deduction a second time and receive it additionally for 2021?
Raisa
February 10, 2021 at 11:01 am
IN 2015 I BOUGHT AN APARTMENT FOR 1,060,000. I AM A PENSIONER, IN 2021 I RETURNED THE TAX FOR 2015, 2014, 2013, 2012.
IN 2021 I WILL BUY A SECOND APARTMENT FOR RUB 2,000,000. IN 2021 I WANT TO REFUND THE TAX ON THE REMAINING AMOUNT FOR A REFUND OF RUB 940,000 (2,000,000-1,060,000). QUESTIONS; 1. AS A PENSIONER, I CAN RETURN THE INCOME TAX FOR 2021 AND 2021 (TAKE USE OF THE BENEFITS AS A PENSIONER 2 TIMES). 2. THE YEAR OF STARTING THE USE OF THE TAX DEDUCTION IS 2015 (PAGE 1.11 SHEET D) OR 2021 WHEN I PURCHASED THE SECOND APARTMENT. IN PAGE 1.12 2,000,000 RUR IN PAGE 2.1 1,060,000 RUR OR IN PAGE 1.12 PUT THE BALANCE IN COMPENSATION 940,000 RUR Sufiyanova Tatyana
February 11, 2021 at 20:13
Russian tax portal, Tax and duties consultant
Vera , if you bought a home in 2021, then your right to a deduction also arose in 2021.
Your first declaration will be for 2021. When the balance of unused deduction is formed, you can transfer it to 2015, 2014. And then you can then receive (as a working pensioner) for 2017, 2021, and so on. Sufiyanova Tatyana
February 11, 2021 at 08:16 pm
Russian tax portal, Tax and duties consultant
Raisa , yes, your right to deduction arose for the second property in 2021.
Your first declaration for a second home in the amount of 940,000 rubles will be for 2021. When the balance of the deduction is formed, you will be able to submit a second declaration for 2016, and if there is a further balance of the deduction, then you are already making a third declaration - for 2021, and so on. Sufiyanova Tatyana
February 11, 2021 at 08:17 pm
Russian tax portal, Tax and duties consultant
Alex , yes, you can do that.
Sufiyanova Tatyana
February 11, 2021 at 08:19 pm
Russian tax portal, Tax and duties consultant
Answer for Yuri : you have the right to submit several declarations at once, over several years. You don’t have to wait one year to receive your money. Submit a complete package of documents for several years at once.
Suklina Irina
February 15, 2021 at 8:20 pm
Hello.
My husband has been a working pensioner since 2011. In 2015, an apartment was purchased. They didn’t know about the tax deduction benefit for pensioners. We received a tax deduction for 2015 and 2021. Can he file a return in 2021 for 2014 and then for 2017? Sufiyanova Tatyana
February 16, 2021 at 9:52 am
Russian tax portal, Tax and duties consultant
Irina, within the law, you have the right to do this. You need to reflect the carryover balance of the deduction from 2021 in the declaration for 2014 and only then do you make a declaration for 2021.
Vladimir
February 18, 2021 at 9:56 am
I have been a working pensioner since 2014. In 2021 I bought a room costing 1,080,000 rubles.
In what order should I submit declarations in 2021 so that the tax office does not deny me the correct preparation of the declaration and transfer of the balance?
Is it true:
1) for 2021. 2) for 2014. 3) for 2015. 4) for 2021.
Is the order of the transferred balance indicated correctly or is it not important?
Natalia
February 26, 2021 at 10:08 pm
Pensioner since 2012, worked until mid-2021. The right to property was received at the beginning of 2021.
Is it too late to apply for deductions? And if so, for what period? Thank you! Sufiyanova Tatyana
February 27, 2021 at 12:38 pm
Russian tax portal, Tax and duties consultant
Natalya , if the right to deduction arose in 2016, then you now have the right to submit documents for 2021. When a carryover balance of the property deduction is formed, you will be able to transfer it back for three years (as a pensioner). It turns out that you will be able to return taxes for 2015, 2014 and 2013. When the balance of the deduction is formed, you have the right to continue receiving the deduction for 2021 (if you had income for this year).
Svetlana
March 12, 2021 at 1:22 pm
Tatyana, good afternoon!
Please tell me what to do in this situation - I retired in 2014, the certificate of acceptance of the apartment was in 2015. I received deductions for 2015 and 2021. What to do now with transferring the balance “back”? After reading the comments, I realized that in 2021 it was necessary to submit for 2015,2014,2013,2012. What if you received a deduction for 2021 in 2021? Can the balance also be transferred from 2016 to 2014, 2013,2012? Difficulty in filling out 3-NDFL, because it is filled in with a cumulative total, then in the case of transferring the balance “backwards”, the balance is indicated in the usual order? Only the year in reverse order, right?
Thank you in advance for your answers!”
Sufiyanova Tatyana
March 12, 2021 at 05:21 pm
Russian tax portal, Tax and duties consultant
Svetlana , the balance of your property deduction was formed based on the results of 2021.
In this case, you will be able to carry the deduction back three years: 2015, 2014 and 2013. You have already received a deduction for 2015. It turns out that your third declaration should be for 2014. It is in this order that the carryover balance of the deduction will be transferred. Sufiyanova Tatyana
March 12, 2021 at 05:23 pm
Russian tax portal, Tax and duties consultant
Natalya , you are not late, no. If your right to a deduction arose in 2021, then you now have the right to prepare and submit a declaration for 2021. When the balance of the deduction is formed based on the results of the 2021 declaration, you will be able to transfer the balance (as a pensioner) back three years.
Irina
March 29, 2021 at 2:38 pm
Hello, please tell me, I am a working pensioner, (retired since 2007) I worked all the time. I bought an apartment in 2021. (1,000,000 own and 580,000 mortgage) can I get a deduction for 2016,2015,2014? And in what order should I fill out the declarations?
Marina
April 24, 2021 at 11:59 am
Good afternoon Please tell me. Until 12/30/16 I was a working pensioner. I have an act of acceptance and transfer of an apartment based on shared participation, dated 2014. I have not filed a declaration for receiving a property deduction for any years. For what periods can I receive a deduction? Can I get it for 2014,2015,2016? For what period will the declaration be the first? If I were working, I would have submitted for the previous 3 years 2021, 2021,2015. but because I’m not working in 2021, can I move the 2021 period to 2014?
Dmitry Alekseevich
July 5, 2021 at 12:47 pm
Hello! I am not a working pensioner. In 2015, I purchased an apartment under the DDU, but I did not claim the deduction because I had no sources of income. In 2021, I sold the apartment I purchased and, according to my calculations, a significant amount of tax will be due. Can I claim a standard deduction of 2 million in 2021 and file a return for 2015, as well as file a return for 2021 that will include the remainder of 2015? Then, as I understand it, I will not have to pay tax.
Irina Borisovna
July 12, 2021 at 11:10 am
Hello, my husband bought an apartment in 2010 for 500,000 rubles. The deduction should have been = 65,000 rubles. In 2011, the husband filed an income tax return and tax deduction. In accordance with his salary, he was paid 35,000 rubles, but they did not say anything about the fact that he could continue to apply for deductions in subsequent years. Just recently we learned that the missing amount could have been claimed in 2012. My husband retired in 2014. The question is whether it is possible to apply for a tax deduction now, in 2021. What documents do you need to collect for this? Please answer me at my email [email protected]
Arkady
August 9, 2021 at 8:18 pm
A working pensioner sold an apartment in 2014 for 2 million rubles. from 1 million rubles tax paid was 130 thousand rubles. In 2021, he purchased an apartment for 2.5 million rubles. The right to property deduction by law is for the years 2021, 2021, 2015 and 2014. Will the amount of tax paid on sales income in 2014 be refunded?
Galina
August 12, 2021 at 3:29 pm
Hello!
In 2013, an apartment was purchased. 1. For what period can a working pensioner file a return in 2021? 2. What is the order of filing declarations by year? 3. When submitting the entire package at once, do I need to write one application for all years or for each year separately? Thank you. Sufiyanova Tatyana
August 12, 2021 at 10:10 pm
Russian tax portal, Tax and duties consultant
Galina, if a pensioner works, then he has the right to return taxes for 2015, 2021, 2021. In general, a pensioner’s right to a deduction arose back in 2013, but it is too late to file a declaration for this year so that the balance of the carryover property deduction is formed. If he had immediately applied and returned the tax for 2013, he could have transferred the right to deduction back three years (2012, 2011 and 2010), and then continued receiving it in 2014, 2015, 2021, 2017. But in your case, you need to start from 2015.
Tax refund applications must be written separately for each year.
Marina
August 22, 2021 at 9:02 am
Good afternoon, Tatyana! I have already been a working pensioner for 8 years, in 2014 I purchased an apartment under the DDU, at the moment (2018) for which years can I receive a property tax deduction and in what order will declarations be submitted? Thank you very much in advance!
Elena
September 19, 2021 at 4:19 pm
Good afternoon. I bought an apartment in 2021. I filed a 3rd personal income tax return in April 2021. The tax was refunded. In December 2021 I will be a pensioner and continue to work. Is it possible for me to submit in December 2018, after receiving pensioner status, a declaration to transfer the balance of tax for 2014-2016?
Tatyana Nikolaevna
November 1, 2021 at 7:55 am
Good afternoon, Tatyana. In 2021, being a working pensioner, I purchased an apartment. Reimbursed personal income tax for 2021 and 2017. I have not worked since January 2021. Can I now reimburse personal income tax for 2013, 2014, 2015?
Alla
November 19, 2021 at 7:28 pm
Hello Tatiana.
I have been a working pensioner since 2008.
In 2015, I completed the construction of the house (all documents for the property were completed). In 2018, I decided to apply for a tax deduction. Please tell me for which years I can submit 3-NDFL declarations for deduction. Sufiyanova Tatyana
November 21, 2021 at 11:20
Russian tax portal, Tax and duties consultant
Alla , if you work, then you will be able to receive a deduction for 2015, 2021, 2021. When the balance of the unused property deduction is formed, you continue to receive the deduction for 2021. For 2015, documents must be submitted no later than December 31, 2021. This is provided that the ownership of your house was registered in 2015.
Maria
November 30, 2021 at 10:44 am
Hello Tatiana! My dad has been a non-working pensioner since April 2017. I bought an apartment in November 2021. Please tell me when to submit the declaration and for which years?
Irina
December 12, 2021 at 9:38 am
Hello Tatiana.
A working pensioner bought an apartment in 3013. Because... the apartment was purchased before 2014, the deduction was issued and received for 2013 - 2017. Deduction for 2021 will be received in 2021. From January 1, 2021 a pensioner stops working. Is it possible to transfer the balance of the deduction to 2012, 2011, 2010?
Marina
January 17, 2021 at 10:16 pm
Good afternoon
The pensioner bought his first apartment in 2021, filed declarations for 2016, also for 2013, 2014, 2015 (carried back 3 years), and chose the entire amount for the first apartment.
But in 2021, the pensioner bought a second apartment, a declaration will be filed for 2021. Is it possible to re-use the right to submit a declaration for the previous 3 years (i.e., the declaration for 2021 will be filed “backwards”)? Or is the right lost after the first time? Thanks in advance!
Alexei
February 5, 2021 at 6:33 pm
FSIN pensioner since 2010 since 2014 I officially work and have a taxable income. in 2021 we bought an apartment with a mortgage using mat. capital. The apartment is registered to me and my wife in equal shares. can I get a tax deduction for what period???
Thank you
Elena
February 7, 2021 at 11:05 am
Hello Tatiana. I purchased an apartment in December 2015. She retired in June 2021. Now I am officially working. I have filed tax deductions for the apartment for 2015, 2021, 2021. The balance of the deduction is still left. Can I submit a declaration for 2014?
Tamara
February 7, 2021 at 9:15 pm
Tatiana !
In April 2021, I bought an apartment as a working pensioner. I stopped working in July 2021 and have not worked until today. I did not know about the transfer of the property deduction. Can I exercise my right to a deduction in 2021 and for how long? Thank you Sufiyanova Tatyana
February 8, 2021 at 10:18 am
Russian tax portal, Tax and duties consultant
Tamara, you will be able to return the tax and receive a deduction for 2021, and then for 2021.
You have the right to submit documents for deductions throughout 2021. Sufiyanova Tatyana
February 8, 2021 at 10:20
Russian tax portal, Tax and duties consultant
The answer for Elena is that you have the right to transfer your deduction balance “forward” if you work.
You are currently unable to transfer back your deduction balance. You receive a deduction for 2018 and then for 2021 (you work as you indicated). Sufiyanova Tatyana
February 8, 2021 at 10:22 am
Russian tax portal, Tax and duties consultant
The answer for Alexey is that if you are a pensioner and bought a home in 2018, then you will be able to receive a deduction in the current year for 2018, 2021, 2021, 2015 - and if the balance of the deduction is formed, then you can transfer it to 2021.
Sufiyanova Tatyana
February 8, 2021 at 10:23 am
Russian tax portal, Tax and duties consultant
The answer for Marina is that the right to receive a deduction depends on the amount of transactions.
Write the prices of your apartments. Sufiyanova Tatyana
February 8, 2021 at 10:40
Russian tax portal, Tax and duties consultant
Dear taxpayers, to receive a faster response, please write to our email address.
Olga
February 12, 2021 at 8:43 pm
Hello Tatiana. My dad has been a non-working pensioner since November 2013. In 2014, he and I bought an apartment in shared ownership under the DDU. Deed of transfer from 2015, property from 2021. Can he return taxes for 2013 and 2012 in 2021? and does it matter that the entire amount was transferred from my account?
Thank you.
Olga
February 26, 2021 at 2:50 am
Hello, if a pensioner works for 7 years (while being retired), does he have the right to carry over the balance to previous periods for the purchase of 2 rooms (the 1st was purchased in 2015 and the deduction was received for 2015,2014,2013,2012 years; 2nd in 2021, is it possible to transfer the deduction to 2021 and 2016). I did not receive a deduction for 2021 and 2021 or the transfer is possible only once.
Natalia
April 23, 2021 at 10:59 am
Good afternoon. I am a pensioner since 2013. In 2013 I bought an apartment but worked until 2021. I received a tax deduction from 2013 to 2021. I quit my job in 2021. Can I apply for a tax refund for 2010.2011.and 2012 on the right of transfer Thank you
Ivan
July 25, 2021 at 11:04 am
The apartment was purchased in 2021. I retired in 2021. Declaration for 2018. To receive a full deduction, I am filing a declaration for 2021.. how do I file it correctly to get the balance?
I indicate the deduction for 2028 but the amount is not correct Sufiyanova Tatyana
July 30, 2021 at 8:45
Russian tax portal, Tax and duties consultant
Ivan , I ask you to write for which year you made your first declaration. You wrote that you have a “declaration for 2021”, so is it ready and you need to look at the carryover balance?
Tatiana
August 30, 2021 at 11:59 am
Hello. My father has been retired for a long time due to his years of service. Served in the Ministry of Internal Affairs. Currently working. In 2015, I purchased an apartment under the DDU, the transfer and acceptance certificate was signed in 2021. Now I want to submit declarations on it. The first one will be for 2021, as I understand it. To what years do we have the right to transfer unused deductions?
Galina
October 29, 2021 at 12:54 pm
Hello! I am a pensioner and have not worked since 2014. In 2021, I received income in the form of the value of my share as a result of leaving the LLC, and paid a 13% tax on the declaration. I bought an apartment in 2021 and haven’t used the deduction yet. Can I file an amended return for 2021 using the property deduction?
Galina
October 29, 2021 at 12:54 pm
Hello! I am a pensioner and have not worked since 2014. In 2021, I received income in the form of the value of my share as a result of leaving the LLC, and paid a 13% tax on the declaration. I bought an apartment in 2021 and haven’t used the deduction yet. Can I file an amended return for 2021 using the property deduction?
Svetlana
December 12, 2021 at 2:54 pm
Good afternoon Tell me, if a pensioner purchased an apartment (worth more than 2 million) and took advantage of the deduction for the year of purchase and for 3 previous years, but did not choose the amount of 260 thousand and started working again. Can he file a return for 2021 again for the remainder of the deduction?
Elena
January 11, 2021 at 4:21 pm
Hello, my husband bought an apartment for 1,500,000 rubles in July 2021. He retired early on January 5, 2021. For what period can he return the income deduction? Can he do this for 2018, 2017, 2016?
Alexei
January 17, 2021 at 11:50 pm
Hello! Since 2015, I have submitted 3 personal income taxes annually to return the mortgage interest paid for the year. The last time I filed a return was for 2021. After that, I paid interest for the whole of 2021 and half of 2021. Those. I need to return the personal income tax for 3028 and part of 19. The problem is that I retired in 2021 and am not working now. There are 2 personal income taxes for the year 18, and in 19 I no longer worked. Can I claim the deduction for 18 and part of 19 on the same return for 2021?
Those. include interest for two years in one declaration? Thank you!
Alexei
January 25, 2021 at 11:25 pm
Hello Tatiana!
I am a military retiree. He retired from service in 2021. I have been continuing to work since 2016. In 2021, I entered into a DDU agreement to purchase an apartment with a partial mortgage. The act of transferring the apartment in 2019, in the same year I paid off the mortgage and registered ownership of the apartment. Now, in January 2021, I filed a 3-NDFL declaration to receive a property tax deduction and a deduction for mortgage interest paid. When I filled out the declaration on the website, there is a checkmark there that I am a pensioner and have the right to receive a deduction for the three previous years. By the way, I didn’t know this. As a pensioner, I applied for a tax exemption in 2021 for paying tax on an existing apartment. Now I have filed a return only for 2021. I just don’t know how to continue submitting these declarations? I need to wait until I get my refund for 2021 or I can submit the rest right away. What if military retirees aren’t supposed to do this? Please tell me how to proceed?
Thanks in advance.
Hello!
February 21, 2021 at 11:40 am
Please tell me, my father bought an apartment in 2021.
Returns have been filed for 2021 and 2021. He is retiring in 2021 and does not plan to work (that is, 2021 will not be a full year for filing a declaration). For which years can we replace until 2021 in order to receive a deduction? And do I need to fill out some kind of application to change the years?
Thanks in advance for your answer.
Yuldusov Andrey
May 16, 2021 at 6:25 pm
Please tell me! Dad is a working pensioner. He recently bought an apartment in May 2021. In the near future, he wants to apply for a property deduction through his employer; perhaps, from July, income tax will not be withheld from him. Question: is it possible to receive a deduction for 2021, 2021, 2017 without waiting for the end of the year? And how to determine the amount of balance carried over from 2021 to 2019? And how to get a deduction for the period from January to June 2021?
Transfer of property deduction
Until 2012, a pensioner could not receive a deduction if he did not have additional income subject to income tax. But already from January 1, 2012, the legislation established the procedure for transferring the balance of deductions for pensioners.
Thus, now the pensioner can transfer the balance of the deduction to the property in previous years, but not exceeding three.
If a citizen receiving a state pension purchased housing before becoming a pensioner, he can transfer the deduction to the three years preceding his retirement.
Example
In mid-2013, pensioner Petrov bought an apartment for 2 million, and at the end of the year he retired. For the entire 2013, he earned 1 million, paying 130 thousand in income tax on it.
Thus, at the beginning of 2014, Petrov can submit documents to the tax office for a tax deduction when purchasing an apartment for pensioners and return those same 130 thousand, while he will have a balance of unused deduction - 1 million.
Since Petrov no longer works after retirement and does not receive taxable funds, he has the right to carry forward the unused balance to 2013, apply for a deduction in kind and return the tax already paid from 2010 to 2012.
Deduction for treatment
A pensioner who pays personal income tax to the budget (if he works or receives additional income) can independently receive a deduction for the treatment he received in paid clinics. He can do this within 3 years from the year in which he paid for the treatment.
A non-working pensioner who has no income other than a state pension cannot receive a deduction for paid treatment. But since you can get a deduction not only for your own treatment, but also for the treatment of your parents, husband/wife and children under 18 years of age, then for a non-working pensioner, children or a working spouse can receive a deduction if they pay for medical services.
The tax deduction limit for treatment is 120 thousand rubles, so the maximum you can return is: 120,000 * 0.13 = 15,600 rubles. The balance of the deduction cannot be carried over to the next year.
Working pensioners
Previously, the Tax Code limited working pensioners in transferring property deductions, but as of January 1, 2014, this restriction was lifted, and working pensioners received the right to use the transfer.
Example
By 2013, Alekseev entered retirement age, but did not stop his main work activity. In 2014, this citizen bought an apartment for three million rubles. Thus, at the end of the calendar year, Alekseev can contact the tax office at his place of residence with documents and an application - a request to receive a tax deduction for 2011-2014. If the deduction amount exceeds the amount of taxes already paid, the retiree can continue to use it to pay off subsequent taxes.
Thus, the tax deduction when purchasing an apartment for working pensioners in 2014 is subject to the same legal norms as for non-working citizens receiving a state pension.
What if the pensioner did not apply for the deduction immediately?
If a citizen who is already retired purchases residential real estate, he should start preparing the documents as soon as possible. This is due to the fact that such a right is valid for only the next three years.
For example, if a pensioner became the owner of residential real estate in 2014, but he applied to the tax office only in 2021, then he can use the transfer right only for 2012 and 2013. If we delay it a little more in terms of time, then he will lose 2012 and so on.
A similar point applies to people who became pensioners less than three years ago. Accordingly, starting from this time, they stopped paying personal income tax.
The result of the tax decision
Good quality of the documents provided is necessary for them to pass the inspection cameras. Copies and scans of papers must be provided in the highest resolution and quality, without any errors.
The non-cash transfer will arrive to the payer’s bank account, and the payment will be credited there, so they ask you to indicate all the necessary details in the documents.
If the person who paid the taxes has any debts, the amount requested will be different from the amount paid.
There is another way to pay compensation: the employer will stop withholding taxes on the retiree's income until the deduction is taken. You don't have to wait for a calendar year to do this.
Types of deductions
There are 3 more types of compensation, besides tax. The pensioner has the full and legal right to:
- Children's compensation. If a pensioner has minor children, the deduction is carried out at such a rate that 1,400 rubles are due for the first and second children, and 3,000 rubles for each subsequent child.
- Social compensation. Such compensation is limited to the amount of fifty thousand rubles annually. This money can be used for deductions for treatment, education for a child and a pensioner.
- Professional compensation. Such compensation is typical for such a group of people as: individual entrepreneurs, judicial professions, and art professions. 13% rely on the work process and its implementation.
