Application from the wife for the tax deduction to the husband. Application for the distribution of property tax deduction: how to draw up? Features of the application for the distribution of expenses for the purchase of housing in joint ownership
The rules that govern the procedure for providing tax deduction when buying an apartment / house in marriage, are different depending on when the house was purchased - before or after January 1, 2014. In 2014, significant changes were made to the Tax Code of the Russian Federation. Below we will consider the subtleties of obtaining a property deduction by spouses for situations where the home is purchased AFTER January 1, 2014... If you purchased a home before January 1, 2014, then read the article: Peculiarities of receiving a deduction when buying a home by spouses before January 1, 2014.
The note: The date of the acquisition of housing should be considered the date of state registration of ownership according to the extract from the USRN when buying under a sale and purchase agreement or the date of the deed of transfer when acquiring housing under an agreement on equity participation in construction.
Property tax deduction for the acquisition of housing by spouses in common shared ownership
In the case of the acquisition of housing by the spouses, the shares of each of the spouses are clearly defined and spelled out in the extract from the USRN (certificate of registration of ownership) in the common share ownership. Until January 1, 2014, in this situation, the deduction was distributed strictly in accordance with the shares in the property.
However, changes in the Tax Code of the Russian Federation changed this procedure. According to the updated Tax Code of the Russian Federation and the opinion of the regulatory authorities, the deduction when buying into shared ownership is distributed in accordance with the amount of expenses of each spouse, confirmed by payment documents.
Grounds: (Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], The Ministry of Finance of Russia dated 29.06.2015 No. 03-04-05 / 37360, dated 01.06.2015 No. 03-04-05 / 31428, dated 10.03.2015 No. 03-04-05 / 12335).
In this regard, we will consider two possible situations:
1) Both spouses bore the expenses confirmed by the payment documents and each paid his share independently. In this case, everyone can count on a deduction in the amount of their expenses incurred.
Example: Spouses Levashov P.V. and Levashova I.S. in 2019 they bought an apartment in common shared ownership (the share of each spouse was 50%). The spouses have payment documents, according to which each spouse paid 1.5 million rubles for his share. In this case, the spouses will be able to receive a deduction in the amount of their expenses for buying an apartment for 1.5 million rubles. To return to each of 195 thousand rubles.
2) Officially, the costs were incurred by one of the spouses, or they are registered in one total amount for both spouses. In this case, according to the opinion of the regulatory authorities, the spouses can distribute the costs independently (in any proportions) on the basis of the application of the spouses on the distribution of actual costs.
Ground: Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], The Ministry of Finance of Russia dated 29.06.2015 No. 03-04-05 / 37360, dated 01.06.2015 No. 03-04-05 / 31428, dated 10.03.2015 No. 03-04-05 / 12335.
This position of the tax authorities is due to the fact that, according to the Family Code of the Russian Federation, regardless of which spouse actually incurred the costs of buying a home, both of them are considered to be involved in such costs (clause 2 of article 34 of the RF IC).
Example: Being in formal marriage wife Berestov G.K. and Berestova N.G. in 2019, they purchased an apartment worth 4 million rubles into common ownership (the share of each of the spouses was 1/2). All payments were made by the spouse and the payment documents, respectively, were issued in his name. So that each of the spouses could receive the maximum deduction (2 million rubles), the spouses, along with the rest of the documents, submitted to the tax authority an application for the distribution of actual expenses in the following proportions: 50% (2 million rubles) - Berestov G.K., 50% ( 2 million rubles) - Berestova N.G. In accordance with this distribution, each of the spouses received a maximum deduction of 2 million rubles (260 thousand rubles to be returned).
Allocation of the mortgage interest deduction for common shared ownership
In accordance with paragraphs. 4 p. 1 of Art. 220 of the Tax Code of the Russian Federation, a taxpayer can receive a deduction for credit interest in the amount of expenses incurred to pay them. However, as we have already indicated above, all expenses incurred by spouses in marriage are considered common (Articles 33, 34 of the RF IC). Accordingly, regardless of who actually made the payment of the loan, the spouse has the right to distribute the interest deduction independently in any proportion by writing to the tax authority a corresponding statement (Sample statement on the distribution of expenses for the payment of interest on a loan) (Letter of the Ministry of Finance of Russia dated 16.05.2017 N 03-04-05 / 31445).
Example: In 2019, the spouses Vykhin S.V. and Vykhina Z.K. bought an apartment worth 4 million rubles into common ownership (the share of each spouse was 50%). To buy an apartment, Vykhins took out a mortgage loan in the amount of 2 million rubles. At the same time, the loan was fully registered for the wife, and the spouse acted as a co-borrower. Loan payments were also made by the spouse. Since the official income Vykhina C.The. more than that of his wife, Vykhins decided to distribute the interest deduction entirely to her husband, having written a statement on the distribution of the cost of paying interest on the loan.
As a result:
- Vykhina Z.K. can count on a deduction of 2 million rubles (260 thousand rubles to be returned);
- S.V. Vykhin can count on a deduction of 2 million rubles (260 thousand rubles to be returned), as well as a deduction for mortgage interest and return 13% of the interest paid on the loan.
According to the tax authorities, spouses have the right to annually change the proportion in which the mortgage interest deduction is distributed. Reason: Letters of the Ministry of Finance of Russia dated 06.11.2015 No. 03-04-05 / 63984, dated 01.10.2014 No. 03-04-05 / 49106.
When buying a home in joint ownership both spouses are entitled to a deduction with the possibility of distributing it by agreement... By default, the deduction is distributed in equal shares (50% each), but spouses can redistribute it in any proportion, up to 100% and 0%. The shares of the deduction are determined by submitting to the tax inspectorate an Application for the distribution of the deduction signed by both spouses (Letters of the Ministry of Finance of Russia dated March 29, 2017 No. 03-04-05 / 18320, dated April 20, 2015 No. 03-04-05 / 22246, dated April 08. 2015 No. 03-04-05 / 19849, Federal Tax Service of Russia dated September 18, 2013 No. BS-4-11 / [email protected]).
When distributing, it is important to remember that:
The maximum amount of deduction for each of the spouses cannot exceed 2 million rubles (260 thousand rubles to be refunded).
The application for the distribution of the main deduction is submitted once, and subsequently the spouses cannot change the ratio in which the deduction will be obtained, including transferring the remainder of the deduction to another spouse. Reason: Letters of the Ministry of Finance of Russia dated 07.09.2012 No. 03-04-05 / 7-1090, dated 28.08.2012 No. 03-04-05 / 7-1012, dated 20.07.2012 No. 03-04-05 / 9-890, dated May 18, 2012 No. 03-04-05 / 7-647.
The note: If the cost of housing is more than 4 million rubles, then when contacting the tax office, it is not necessary to submit an application for a deduction, since the deduction is distributed by default at 50%. Accordingly, each of the spouses will be able to receive the maximum possible deduction of 2 million rubles (260 thousand rubles to be returned).
Example: Spouses Shapovalov O.I. and Shapovalova N.T. acquired an apartment worth 4.5 million rubles in joint ownership in 2019. Since the apartment costs more than 4 million rubles, each of the spouses will be able to receive a maximum deduction of 2 million rubles (260 thousand rubles to be returned).
Example: In 2019, the spouses Avesov E.Z. and Avesova T.M. bought an apartment worth 3 million rubles in common joint ownership. Since Avesov E.Z. income is more than that of Avesova T.M., the spouses decided to distribute the deduction in proportion: 2 million rubles to the spouse (260 thousand rubles to be returned) and 1 million rubles to the spouse (130 thousand rubles to be returned). In the future, when buying another home, the spouse will be able to receive an additional deduction of 1 million rubles (130 thousand rubles to be returned).
Example: Spouses Ptichnikov P.P. and Ptichnikova A.A. acquired in 2019 an apartment worth 2 million rubles in common joint ownership. Since Ptichnikov P.P. does not work officially, then they decided to redistribute the entire deduction (100%) to the spouse. As a result, the spouse will receive a maximum deduction of 2 million rubles (260 thousand rubles to be returned).
Allocation of the mortgage interest deduction for common joint property
Prior to January 1, 2014, the mortgage interest deduction was always allocated in the same proportion as the principal deduction. However, from January 1, 2014, the interest deduction was separated into a separate type of deduction, and now it can be distributed separately and in a proportion other than the main one (subparagraph 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 16.05. 2017 N 03-04-05 / 31445, dated 01.10.2014 N 03-04-05 / 49106). Accordingly, at their discretion and regardless of the distribution of the main deduction, the spouses can distribute the deduction by interest in any proportion (for example, 50/50, 0/100) by submitting an Application for the distribution of the deduction to the tax office.
Example: Spouses Chirkov A.B. and Chirkova Ya.V. in 2019 they bought an apartment in joint ownership worth 4 million rubles. To buy an apartment, the Chirkovs took out a mortgage loan in the amount of 2 million rubles. At the same time, the loan was fully registered for the husband, and the wife acted as a co-borrower. The spouses filed with the tax office an application for the distribution of expenses, according to which they will receive the main deduction at 50% each, and the husband Chirkov A.B. will receive the interest deduction in full. (100% to him, 0% to the spouse).
As a result of the purchase, each of the spouses will be able to receive the main deduction in the amount of 2 million rubles (to be returned by 260 thousand rubles) from the purchase price of the apartment, and Chirkov A.B. will also receive a deduction of interest in full, regardless of who the payment documents for the loan will be issued to.
According to the opinion of the Federal Tax Service of Russia, spouses have the right to redistribute the amount of expenses for repayment of interest annually on the basis of an application (Letter of the Ministry of Finance of Russia dated 06.11.2015 No. 03-04-05 / 63984, dated 01.10.2014 No. 03-04-05 / 49106).
Example: In 2017, the spouses Tishin E.E. and Tishina A.S. bought an apartment in joint ownership worth 4 million rubles. To purchase an apartment of Tishina, they issued a mortgage loan in the amount of 2 million rubles, on which they paid interest in the amount of 200 thousand rubles in 2017.
In 2018, the spouses filed an application with the tax office for the distribution of the main deduction and the interest deduction at 50% each. Accordingly, each of them stated the main deduction in the amount of 2 million rubles (260 thousand rubles to be refunded) and an interest deduction in the amount of 200 thousand rubles. x 1/2 = 100 thousand rubles. (to be returned 13 thousand rubles). In 2019, A.S. Tishina went on maternity leave, and therefore in 2020 the spouses decided to redistribute the interest deduction entirely to her husband (100%), submitting to the tax office a new application for the distribution of the interest deduction in the proportion of 100% - E.E. and 0% -Tishina A.S.
The application of a property deduction in the case of registration of housing alone for one of the spouses
All property acquired by spouses in marriage is the common property of the spouses (clause 1 of article 256 of the Tax Code of the Russian Federation, articles of article 33, 34 of the IC RF), therefore the deduction can be distributed even when the ownership is only for one of the spouses(Letters of the Ministry of Finance of Russia dated 20.04.2015 No. 03-04-05 / 22246, dated 18.03.2015 No. 03-04-05 / 14480, dated 26.03.2014 No. 03-04-05 / 13204).
Accordingly, if the apartment / house is registered only for one of the spouses, then:
The deduction can be received entirely by the spouse for whom the housing is registered. A statement on the distribution of the deduction is not required in this case.
The deduction can be distributed between the spouses as agreed by the application for the distribution of the deduction. This situation is completely similar to the acquisition of housing in common joint ownership (for more details - Property tax deduction for the acquisition of housing by spouses in common joint ownership) with the only exception: even if the cost of housing is more than 4 million rubles. spouses must submit an application to the tax authority for the distribution of the deduction.
Example: Spouses Balashov I.I. and Balashova U.D. bought an apartment in 2019 for 2 million rubles, which was completely decorated in Balashov I.I. Despite the fact that the apartment and all documents were issued only for the husband, the spouses decided that the spouse would receive the tax deduction. They submitted an application to the tax office for the distribution of the deduction (100% for the spouse and 0% for the spouse) and, as a result, Balashov U.D. received a deduction in full of 2 million rubles (260 thousand rubles to be returned).
If the cost of the acquired housing is 4 million rubles or more, and none of the spouses received a deduction earlier, then it always makes sense to distribute the deduction by 50% so that everyone can receive a deduction of the maximum possible amount of 2 million rubles (260 thousand rubles to be returned. ). Even if one of the spouses cannot use the deduction at the current time, this right will remain with him in the future.
Example: Being in an official marriage of the wife Khoroshev K.K. and Khorosheva Y.A. bought an apartment for 4 million rubles, which was entirely registered for Yu.A. Khorosheva. Despite the fact that the apartment and all documents were issued only for the wife, both spouses decided to receive a deduction for this apartment. They submitted an application to the tax office for the distribution of the deduction (50% to the husband and 50% to the wife), and as a result, each of them received a deduction in full of 2 million rubles (260 thousand rubles to be returned to each).
Example: In 2019, Emelyanov V.I., being married, bought an apartment for 5 million rubles. Despite the fact that the apartment was registered only for V.I. Emelyanov, the couple decided to distribute the tax deduction. Considering that Emelyanova V.AND. in 2019, she was on maternity leave (she did not pay income tax), in 2020, the spouses submitted an application to the tax office for the distribution of the deduction (50% - to the husband and 50% - to the wife), as well as a declaration for tax refund Emelyanova V.I. (since he worked and paid income tax). In turn, Emelyanova V.I. will be able to take advantage of her deduction as soon as she has taxable income, for example, she goes to work from maternity leave.
The note: Even in a situation where the owner-spouse has already begun to receive the deduction (for example, the spouses did not know about the possibility of distributing the deduction), you can apply to the tax authority and “redistribute” the deduction not received (or part of it) to another spouse. You can read more about this information in our article: Distribution of the deduction by spouses, if one spouse has already begun to receive a deduction.
Application of property deduction in the case of registration of housing in common ownership with children
When buying a home in common ownership with a child / children, parents can receive a deduction for the shares of children. All the features of obtaining a tax deduction for children were discussed in more detail in a separate article:
In accordance with the tax legislation of the Russian Federation, everyone who has purchased real estate has the right to receive back part of the funds paid in the form of income tax refund, the amount of which is up to 13% of the property value.
What is the tax refund procedure
If the owners of real estate are several persons who jointly incurred the costs of its acquisition, then each of them has the right to receive a tax deduction.
The process of distributing funds is either precisely established by law or independently regulated by the owners.
When determining the ratio of the percentage of payment of funds should be considered:
Remember that if your home purchased before January 1, 2014, then you can use it only once, while the maximum deduction amount cannot exceed 2 million rubles. If the property was purchased after 2014, then you can receive a return an unlimited number of times until the amount paid reaches 260,000 rubles. Also, if the property was purchased after 2014, then the deduction interest can be determined by the owners independently and drawn up by agreement.
Spouses can determine the amount of the tax refund by filing an application for the distribution of deductions for expenses... In this case, the size will be determined once and for all. Alternatively, the spouses each year can submit an agreement on the distribution of the deductions in different proportions, in accordance with the amount of expenses incurred in the corresponding year for paying for housing by each of the spouses.
Tax refund amount can be distributed in the following ratio:
- 50% to 50%;
- 100% to 0%.
Remember, if a spouse receives 100% of the value of the property, the other spouse retains the right to use his deduction in the same amount on the next home purchase transaction. 
Rules for drafting an agreement
In order to determine how much tax deduction each of the spouses can receive when buying real estate, the state allows the compilation sharing agreements.
An agreement on the distribution of shares between the spouses must be drawn up in writing... When filling out the document, crossing out or corrections are not allowed. This form of contract does not require a notarial certification.
This document must be submitted every calendar year if a decision is made to change the shares of the property deduction. Only one application is allowed per calendar year. Changing the ratio after submitting the document to the tax authority is not allowed by law.
In document must be specified type of title to real estate, as well as type of ownership.
It is necessary to indicate the place of drawing up the agreement (locality).
Date of preparation of the document can be any date that follows the day of acquisition of real estate in ownership, or the date of filing is indicated. Remember that in the declaration itself you will have to indicate the date of the agreement.
Then you should indicate the full details of the spouses (full name; series, passport number; place of registration).
Property object to be described, as well as its location. After that, the percentage of the deduction that the spouses want to receive after filing the document is indicated.
Submit document you can either personally, by visiting the tax office, while the participation of the second spouse is not required, or it is allowed to send it by registered mail with a list of attachments.
Application submission
Another way to get a property deduction is submission of a joint application spouses or property owners.
It should be remembered that only those persons who are officially employed and monthly have the right to a refund. pay income tax.
Statement can be submitted:
Filling procedure carried out only upon the first submission of the 3NDFL form declaration.
Submission of the document is possible only if from the moment of completion real estate purchase transactions have passed at least a year.
The application for the distribution of the property deduction is submitted only once. Tax refund percentage is also determined once, further change in the ratio of payments is not allowed.
If you apply to the employer, then in this case, the amount of 13% tax will no longer be withheld from your income until the amount of the deduction is exhausted.
Please note that getting a tax refund through the employer somewhat inconvenient. The inconvenience of this method is that you still have to apply to the tax office with the application, after which it will be necessary to submit a notification of the payment of the deduction from the tax service to the accounting department. If you change employers, you will have to repeat the above procedure again.
Persons performing a labor function under a work contract cannot use this method.
The application for the distribution of the property deduction is submitted in writing. To write it, a standard form is used.
Fill the document can be used with a computer, or with a ballpoint pen without crossing out and correcting.
This document is submitted only once.
When drawing up you must specify:
- The body that must consider the application (tax office, employer);
- Personal data of both spouses (name, TIN, residence address, contact phone number);
- Real estate object (apartment, house, land plot);
- The address of the location of the property;
- The size of the shares for each of the owners or spouses.
date must correspond to the day of submission of the document to the authority or employer.
When determining the amount of the return funds, remember that the maximum amount should not exceed two million rubles. This rule applies even if the property was more expensive. Property deduction will still be calculated based on this amount.
An application for a refund, as well as an agreement, can be submit two ways. First of all, you can personally take the package of documents to the tax office.
If for some reason personal submission of documents is impossible, then the law allows the use of mail services. In this case, it is necessary to draw up an inventory of documents and send the package of documents by registered mail.
Remember that the mandatory notarization this document is not subject.
Package of documents
In order for the tax service to pay funds, in addition to an application to the tax office, you need submit a package of documents which consists of:
In accordance with civil law, it is customary to allocate two types of common property:
- Joint ownership (the shares of each are not defined in it);
- Joint share ownership (the share of each owner is determined).
When buying real estate in common share ownership, each share of the buyer is indicated in the title deed. Until 2014, in this case, the property deduction was distributed among the owners in proportion to their share, that is, to each in the amount of 1/2, but not more than two million rubles.
After the changes made to the tax legislation, it is customary to distribute the amount of the tax refund in accordance with the amount of expenses incurred by each of the spouses. When the funds spent must be confirmed by payment documents.
If the costs were borne by only one of the spouses, then in this case the amount of deductions can be distributed independently by the spouses, which must be indicated in the application.
Remember that with common shared ownership there is an opportunity to claim deductions for. In this case, the spouses must also independently determine the amount of the return for each of them, which is also indicated in the application.
For the rules of tax refund when buying residential real estate by spouses, see the following video:
The types of property tax deductions that individuals can claim are listed in Art. 220 of the Tax Code of the Russian Federation. These include, in particular, deductions in the amount of actual expenses for new construction, the acquisition of residential houses, apartments, rooms or shares in them on the territory of the Russian Federation, as well as interest on targeted loans and credits spent on the acquisition of these real estate objects.
If real estate is acquired as a common shared ownership, the deductions provided for in paragraphs. 3, 4 Art. 220 of the Tax Code of the Russian Federation are provided to the parties taking into account their shares in real estate and taking into account the restrictions established by clauses 3.4 of Art. 220 of the Tax Code of the Russian Federation. For example, if an apartment is purchased by two citizens in a common shared ownership with the distribution of shares of 75% and 25%, then from the total cost of acquiring real estate and interest, the parties will be deducted in the ratio of 75% and 25%. In this case, the amount of deductions will be limited to the amount of 2,000,000 rubles for acquisition costs and 3,000,000 rubles for interest for each of such persons.
And if real estate is acquired in the common joint property of the spouses, then, regardless of who will be indicated by the owner of the real estate and who actually contributed cash for it, the property deduction can be distributed between the spouses on the basis of an application by the parties (Letter of the Ministry of Finance dated 03.10.2017 No. 03-04-05 / 64291, Letters of the Federal Tax Service dated 29.02.2016 No. BS-3-11 / [email protected], dated 30.03.2016 No. BS-3-11 / [email protected]). In this case, the initially selected variant of the distribution of the deduction cannot be changed in the future. It will only be possible to change the distribution of the tax deduction by interest, when the spouses raised borrowed funds to purchase real estate. It is possible to change the percentage of the distribution of the property deduction at least every year (Letters of the Federal Tax Service dated November 14, 2017 No. GD-4-11 / 23003 @, GD-4-11 / [email protected] ).
We will tell you how to draw up an application for the distribution of the property tax deduction in our consultation.
How to write an application for the distribution of a property deduction
The application for the distribution of the property deduction between the spouses is submitted when submitting a 3-NDFL tax return to the tax office or when applying to the tax office for a Notification for subsequent receipt of the deduction from the employer.
There is no single form for such a statement. It is compiled in any form. In the application, you must specify the details of the spouses, the property for which the deduction is distributed, as well as the distribution share. A copy of the marriage certificate must be attached to the application.
And what date of the application for the distribution of the property deduction should I indicate? In order to avoid possible disagreements with the tax authorities, it is advisable to date the application with the same date as the concluded contract for the sale of real estate that is transferred into the joint joint ownership of the spouses.
Provided the opportunity for citizens to use the property benefit once in their life when purchasing an immovable object - to issue a refund of 2,000,000 rubles. If one person buys a house, then everyone understands that he also receives a deduction. But how can a deduction be claimed if the spouses have joint ownership of the apartment without claiming cost sharing? Let's try to understand this issue.
In this article
What is a tax deduction?
Property return is a benefit provided by the state. In other words, this is the amount that a citizen can return from the income taxes paid by him.
The maximum amount that an individual can count on when buying real estate is 2,000,000 rubles. In the case of a mortgage, the amount increases to 3,000,000 rubles.
All residents are eligible for the benefit Russian Federation who at the time of registration of the deduction have a job and receive official income, that is, they pay personal income tax in the amount of 13%. Recently, a similar right has appeared for pensioners who have retired over the past three years.
To receive money, a citizen is required to contact the tax office. There he will need to fill out a 3-NDFL declaration, which indicates the income of individuals, and write an application for calculating a deduction.
Deduction for common joint ownership
If an apartment is bought by one citizen, then he also submits a declaration and fully receives a return of income. But what about a situation when real estate is bought by spouses, and not in shared ownership, but in common? Let's see how the deduction procedure takes place if there is a common joint property without a statement on the distribution of expenses.
When buying real estate in joint ownership, by default, it is assumed that the spouses own the property equally, regardless of how much money each of them invested in the purchase. This is what distinguishes joint ownership from equity ownership, where the shares of each co-owner are clearly spelled out.
According to the current legislation, each of the spouses is entitled to a tax break of 2,000,000 rubles if the price of the living space exceeds 4,000,000 rubles. Thus, in order to receive a refund, both the husband and wife must fill out a 3-NDFL declaration at the FTS inspection and write an application. If the price of living space is less, the spouses can agree with each other and share the return in a different percentage, not 50/50.
The amount of 2 million rubles for each partner is fair if the apartment is purchased later than January 1, 2014. If the real estate was acquired earlier, the amount of the tax refund is 2 million rubles for the entire object.
For the tax authority, it does not matter how the percentage of the deduction will be distributed. It can be not only 50/50, but also 60/40 or even 100/0, that is, only one spouse can receive personal income tax. This is beneficial in the following cases:
- one of the partners has no official income and cannot qualify for a benefit;
- the husband or wife has already used the deduction for another property;
- one of the spouses has a much higher income than the other, and it is more profitable for them to issue a deduction for him.
Before you distribute the benefit in a 100/0 ratio, you need to weigh the pros and cons well. By writing a statement to the tax authority, it will not be possible to change the distribution conditions in the future. On the other hand, a partner who does not receive a refund this time will be able to take advantage of the exemption on another property.
Share ownership deduction
There are cases when one of the spouses is against the equal distribution of the deduction, but the husband and wife cannot agree peacefully on changing the percentage. In this case, they can be statement of claim on the allocation of shares, which will be carried out taking into account the evidence of spending on the purchase and renovation of the apartment.
The statement of claim is sent to the district judicial authority, evidence of the money spent on obtaining an apartment is attached to it. It can be:
- bank statements on the withdrawal of a large amount from a personal account before making a purchase;
- a document confirming the sale of personal property;
- checks and receipts for construction and repair work.
The following data are indicated in the statement of claim.
- Name judicial authority indicating the address.
- Information about the plaintiff.
- Information about the property - where it is located, when it was purchased, under what circumstances.
- Justification of their claims - purchase and repair costs.
- The plaintiff's requirements are to allocate shares in the apartment, in what amount.
- List of attached documents - certificate of legal ownership, sales and purchase agreement, checks and receipts, bank statements, etc.
- Date and signature.
After the shares are determined, the spouses can apply to the tax authority, where, depending on the money spent on the purchase of the object, the percentage of benefits for each of them will be determined. If the property was received before 2014, the ratio is distributed according to the size of the parts.
Deduction documents
In order to receive a benefit, a husband and wife need to come to the tax office with the following package of documents:
The application is written in any form, although there may be samples at the FTS department. It should contain the following information.
- The name of the authority to which the application is being sent, with an indication of the region or province.
- Information about applicants with indication of full name, passport, TIN.
- Information about an immovable object - location, price.
- Deduction request.
- Percentage distribution of the deduction.
- List of attached documents.
- Date and signatures of applicants.
The same documentation and application can be sent online to in electronic format, or you can personally transfer it to an employee of the Federal Tax Service. After the entire package of documentation has been given, it remains only to wait until the funds are credited to the account.
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What statement of distribution of deduction?
The application for the distribution of the property deduction is a document with the help of which, in the case of common joint ownership, the owners distribute the deduction among themselves. Otherwise, such a statement is sometimes referred to as an "agreement".Tax explains:
Such an agreement (statement) is made only once and is attached to the first declaration. In subsequent declarations, it will only be necessary to indicate the date of the agreement (statement). A repeated agreement (application) on the distribution of the deduction cannot be submitted. And you cannot change the proportions in which you distributed the deduction by your agreement (statement). The agreement (statement) is made once and for all. And it applies, among other things, to mortgage interest, if you get a deduction for mortgage interest. That is, the interest paid on the mortgage is divided in the same proportions as the cost of housing.
This is a simple half page agreement (statement). Its notarization is not required. The agreement (application) template can be downloaded from the Tax website under Home Purchase / Deduction Documents.
As for the date of the agreement, it is best that this date is not earlier than you have the right to a deduction (which, in turn, happens, as a rule, when registering housing). And no later than you submit the declaration (the first declaration for this deduction, if you are going to submit several of them). That is, for example, you bought an apartment (and issued everything - a certificate, etc.) on December 15, 2013. In October 2014, you fill out the declaration and are going to take it to the inspection on October 20, 2014. The agreement could be anywhere between December 15, 2013 - October 20, 2014, including both of these dates. You can, for example, just put down the same date as in the declaration. And in the declaration, in turn, there may be the date when you brought the declaration to the inspection, or a date several days or weeks earlier.
