Every taxpayer has the right to receive tax deductions on income tax in three categories:
- buying property,
- for treatment.
How to return the income tax for the apartment
In order to return the income tax for the apartment, it is necessary to the tax office (the IRS) to provide a statement with the following attached documents:
- certificate of property ownership registration (house, apartment, room)
- sales contract,
- act of acceptance,
- credit agreement (if there was involvement of mortgage funds),
- receipt in any form from the seller (preferably notarized), in which all the seller's data is recorded, the amount of salesof assets in rubles.
- with cashless payment for an apartment you need to submit payment documents,
- reference 2-PIT employment.
Based on these documents the tax authorities will present a certificate stating that the tax deduction should be.Then, the certificate you want to send to the accounting department at the place of work, where on the basis of this
Can I return the income tax for the old apartment
If a house is bought for a long time, but there are supporting documents, then deductions will be made available from the moment of treatment.For an apartment or a house, purchased the property in the amount of up to 01.01.08 deduction of 13% from 1 000 000, if the apartment was purchased after 01.01.08 the amount of the deduction will be 13% of the 2 000 000 rubles.
How is the tax deduction
You should be aware that the tax deduction is made only from your taxable income.If the income of one million, and taxes paid 600 000 rubles, the tax refund will be 78 000 rubles.If within one year of return required amount of deductions has not occurred, then the return is moved to the following year may be the end of life, until the entire required amount will be fully refunded (maximum of 260 000 rubles).
Buying an apartment in exchange traded
second option income tax return may be buying a new apartment or house instead of an apartment sold in a calendar year.If you, for example, apartment for sale 2 000 000, which is your property less than three years, the payment of income tax will be 130 then 000 rubles - this is 13% of the amount exceeding 1 000 000 rubles.And this amount will go to offset the purchased apartments sold.Such a possibility homeowners can take advantage of once in a lifetime.
If the property is acquired in common property, then each owner is entitled to a deduction from the income tax.
tax deduction for new construction
Contents property deduction is possible, and for new construction.This includes the following expenses:
- to design and estimate documentation,
- for the purchase of building materials,
- finishing, completion, connection to all networks improvement,
- acquisition of rights to a house or apartment.
property deduction also applies to the cost of a mortgage loan.Return the law can be 13% of the total amount of the mortgage, you only need to submit all payment documents.
As the income tax return for tuition
taxpayer may claim on the right of return of the expenditure on education:
- by studying the taxpayers,
- for children enrolled full-time and 24 years.
- tuition wards up to 18 years, and if continue to pay for training and 24 years of former wards.
deduction amount shall not exceed 50 000 per year for each child in the amount of the actual costs, no more than 120 000 rubles for themselves.
to return for training costs (if payment is not due to maternity capital) necessary to present:
- documents actual expenditures.
- copy of birth certificate, if it serves all of the documents, a copy of
- educational institution license.
How to return the income tax treatment for
For the treatment of the income tax return, you can, if your treatment has been paid.Also, the income tax deduction will be in the treatment of a spouse, children under 18 years of age, their parents, the acquisition of medicines, which appointed the attending physician, according to the list of drugs approved by the Government.If there is a treatment of your relatives, the supporting documents must be in your name.However, this deduction can not be more than 120 000 rubles.
case of positive decision the IRS, income tax refund in the following ways:
- transfer refund the amount to the bank account of the applicant, when the return over the past year,
- the payment of the income tax at the place of work.