Russian legislation contains such a wonderful opportunity for a citizen of the country as receiving a property tax deduction. What does it mean? You bought an apartment, a dorm room, land to build a house or a ready-made mansion. You can get 13% back on expenses incurred.

Why 13% - because the deduction is a refund of previously paid income tax. Hence, the main condition for receiving a deduction is that the citizen must have income taxed at a rate of 13%. This could be a salary, bonus, income from renting or selling an apartment or car. But not dividends, pensions and other benefits from the state.

The state limits the size:

• for housing purchased before 2014 - expenses incurred for the purchase of real estate, but not more than 2 million rubles plus the full amount of expenses for mortgage interest. The right to deduction is given once, the balance cannot be used on the next purchase;
• for housing purchased after 2014 - expenses incurred for the purchase of real estate, but not more than 2 million rubles, expenses for mortgage interest - within 3 million rubles. The deduction for the cost of housing itself can be used incompletely and the balance can be transferred to the next purchase. Interest deduction is given once for the entire life of a citizen.

So, you bought real estate and want to get a deduction - where to go? You have two options:

• receive a deduction from the Federal Tax Service at your place of residence;
• receive a deduction from the employer;

Read below - how the employer provides a property deduction in 2016.

Obtaining a tax deduction from an employer

The right to receive a property deduction through an employer is regulated by Art. 220 of the Tax Code of the Russian Federation and clarifications of the Ministry of Finance and the Federal Tax Service. The principle of obtaining a deduction when contacting an employer is as follows. The employer withholds personal income tax from employee salaries every month and transfers them to the budget as a tax agent. An employee buys housing and receives the right to a tax deduction. The state can return this money to him through the tax office - but no more than the personal income tax paid for the calendar year. If this money is not enough to fully pay the citizen, then the remainder of the deduction is transferred to the next year. Or the state, represented by the tax inspector, allows the employer not to withhold income tax from the employee who purchased the housing.

It turns out that it passes in small amounts every month until the end of the calendar year. The remainder of the deduction is allowed to be transferred to the next year until the employee fully exercises the right to a property deduction from the employer.

Let us show with an example the difference between receiving a tax deduction through an employer and receiving a deduction from the inspectorate.

Let’s assume that Ivan Fedorovich Staritsky, who works as an engineer at Sopromat LLC, bought a dacha worth 2 million 157 thousand rubles in January 2015. Ivan Fedorovich is not married and acquired the housing entirely as his own. Staritsky can claim a property deduction in the maximum amount - 2 million rubles. He will no longer be able to take advantage of the deduction for the purchase of housing. But Ivan Fedorovich still has a deduction for mortgage interest; in the future, he can buy real estate with a mortgage and claim a deduction for the amount of interest on the loan.

Staritsky's salary is 59 thousand rubles per month. Since Ivan Fedorovich has no children, the accounting department withholds 7,670 rubles of income tax from him monthly - the engineer receives 51,330 rubles “in hand.” If Staritsky wants to receive a tax deduction, then after the end of 2015 (that is, the year of purchase of the home), he must submit supporting documents to the inspectorate. And then the tax authorities will return income tax to Staritsky in one amount - based on the personal income tax paid to the budget: 7,670 rubles * 12 months = 92,040 rubles. And the balance of the deduction that Ivan Fedorovich will receive in 2016 is 260,000 - 92,040 = 167,960 rubles.

And if Staritsky decided to receive a property tax deduction from his employer, then in January 2015 he will submit the documents to the Federal Tax Service, the tax authorities will check them and issue Ivan Fedorovich a notice for a property deduction from the employer. From the moment Staritsky writes an application to the employer for a tax deduction, the accounting department of Sopromat LLC will stop withholding income tax from the engineer - Staritsky will receive 59,000 rubles “in hand” instead of 51,330 rubles. And the personal income tax withheld before the employee submitted the application will be reimbursed by the accounting department as overdeducted.

As a result, Staritsky will receive the same amount of tax refund for 2015 in both cases, but either he will receive the money in one amount, but after the end of the calendar year of purchase. Or his monthly salary will increase by a small amount.

The algorithm for obtaining a property deduction from an employer is as follows:

1. an employee buys housing - it is important that the purchase is paid for by the employee, and not by the employer or the state (subsidy or maternity capital);
2. as soon as he has documents confirming ownership of real estate in his hands, he can exercise the right to deduct from the employer;
3. the employee collects the remaining documents that confirm the purchase costs and sends them to the tax office;
4. there he writes an application to receive notification of the right to a property deduction;
5. after 30 days, the INFS takes a notice to the employer;
6. brings a notice to work and writes in free form to the employer about providing a tax deduction;
7. Based on the application and notification, the employer stops withholding income tax from the employee’s salary.

There are a number of nuances in the procedure for obtaining a property deduction from an employer. A tax deduction can be obtained from an employer both for housing purchased with a citizen’s own money and for mortgaged property. Moreover, the purchase of an apartment in joint ownership by spouses gives each of them the right to receive a tax deduction from employers (letter of the Ministry of Finance dated August 16, 2012 No. 03-04-05/7-958).

From 01/01/2014, you can receive a tax deduction from several employers at once - in accordance with clause 8 of Art. 220 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated March 26, 2014 No. 03-04-07/13348. The main thing is that every notice of property deduction from the employer contains the correct name of the organization. At the same time, the number of companies where you can receive a deduction is not limited by law: if you work three jobs officially, you take a notice for each employer and receive an income tax refund for each place of work.

Attention! If you work under a contract, then your management is not your employer, but your customer. Therefore, you cannot receive a deduction from him (letter of the Ministry of Finance dated October 14, 2011 No. 03-04-06/7-27).

The tax notice is given until the end of the calendar year and for a specific employer. If you quit and brought notice to another company, don’t rely on a deduction. You need to receive a new notification for the new employer (letter from the Federal Tax Service of the Russian Federation for Moscow dated April 14, 2010 No. 20/14/4/039129@). The same applies to the situation with the reorganization of the company - for example, a closed joint stock company was transformed into an LLC. Legally, these are two different organizations, so for an LLC you will need to take a new notification (letter of the Ministry of Finance dated 08/25/11 No. 03-04-05/7-599).

Attention! If an employee has changed a division of the company or moved from a branch to the head office, then the tax notice does not lose force (letter of the Ministry of Finance of Russia dated 09/07/11 No. 03-04-06/4-209).

Moscow tax authorities have published another interesting clarification for the situation when a citizen has already sold a home, but has not yet received a full deduction for its purchase: the taxpayer can receive a property tax deduction for housing that no longer belongs to him (letter from the Federal Tax Service of the Russian Federation for Moscow dated 02.25.11 No. 20-14/4/017450@).

An employee may submit an application to the employer for property in the middle of the year, but then the company’s accounting department will have to recalculate the income tax previously withheld from the employee and return it. This aspect caused a lot of friction between the Ministry of Finance, the Federal Tax Service and arbitration courts. The Supreme Court, in paragraph 15 of the Review of Judicial Practice, put an end to the dispute: after receiving the right to deduction, personal income tax must be recalculated from the beginning of the calendar year, regardless of whether the employee brought the document in January or December (review approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015 ).

Let's explain with an example. Let’s say engineer Staritsky brought a tax notice to his employer and wrote a statement in May 2015. Starting from June and inclusive until December 2015, the accountant stops withholding income tax from Staritsky. And the personal income tax for January-May 2015 is recognized as excessively withheld and returned to the employee.

Important! The overpayment must be returned to the employee’s bank account based on his application; money cannot be issued from the cash register.

Not everyone manages to exercise the right to a property tax deduction for one calendar year. If an employee’s income for the year is less than the deduction due, then the balance can be received from the organization next year (paragraph 28, subparagraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation).

Tax deduction from the employer: documents

The list of documents that need to be submitted to tax authorities for verification is officially regulated by letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3/19630. However, local tax authorities require not only documents from this list, but also other information confirming the purchase of real estate. In order not to waste time at the tax office, we recommend that you prepare the following documents:

• passport of the recipient of the property deduction - please note that all further documents (agreements, checks, receipts, payment orders) must be issued specifically to the person who will receive the deduction. It is impossible to take a deduction for citizen Ivanov if the purchase was paid for and is the owner of citizen Sidorov;
• documents confirming ownership of real estate;
• home purchase agreement;
• documents confirming payment for the purchase;
• for mortgaged housing - an agreement with the bank and a certificate stating that the property is pledged to the bank;
• if finishing or completion of housing was carried out, then documents confirming the costs;
• application for notification for the employer - the application form will be provided to you by the tax inspector

You need to bring copies of documents and originals to the tax office: the inspector will take the copies, after checking them with the originals. We recommend that you make a list of documents that you submitted to the Federal Tax Service and ask the inspector to certify this list - so that later there will be no questions that some paper is missing.

Documents can be brought in person, sent by Russian Post, or transferred with a representative by proxy. The inspection is given 30 days to verify the information provided (paragraph 3, paragraph 3, article 220 of the Tax Code of the Russian Federation). After this period, the inspector will inform you of his decision within 10 days. If the decision is positive, then you can collect the completed notice for the employer. If the inspector claims that the documents are not in order, you have the right to challenge his decision.

You will take the notice to work and write a statement in free form. Based on your application and tax notice, the employer is obliged to provide a property deduction.

Now you know the answer to the question “How to get a property deduction from an employer?” There is nothing complicated in this procedure. The main thing is that you have collected all the documents that will confirm the fact of purchasing a home. And then you will be able to receive 13% more monthly wages for your work - since personal income tax will not be withheld from your salary.

Many people are familiar with the concept of a property deduction and how to return it through the tax office. But not everyone knows that the same procedure can be done through the employer. This right is spelled out in the Tax Code of the Russian Federation. Of course, this option has its own nuances, pros and cons. Therefore, you can choose a convenient method for yourself.

Receiving a deduction through an employer does not imply that he will pay you money instead of the state, as some people mistakenly think, but the main point is that 13% personal income tax will not be withheld from your salary until you have exhausted the maximum possible amount.

Example

Dorokhov O.A. works as a manager at the Elektrogosstroy company, he received a salary of 31,668 rubles. After purchasing an apartment, he had the right to a personal income tax refund in the amount of 183,500 rubles, he contacted his employer and from that moment on, a monthly increase in the amount of 4,732 rubles was added to his regular salary. Dorokhov O.A. will receive it until the total amount eventually reaches 183,500 rubles.

To receive a tax deduction, the employer has an important requirement - the employment relationship between an individual and an organization must be carried out in accordance with an employment contract.

It follows from this that other forms of contractual relations exclude the right to return part of the amount paid for the purchase of housing. For example, a refund through a tax agent is impossible if he is not your employer. The tax office will refuse, citing Art. 220 of the Tax Code of the Russian Federation, about this, from and from.

Example

The LLC Truck Tires company entered into a contract with V.K. Sergeev. contract for the provision of cargo transportation services. Consequently, in the case of purchasing housing, Sergeev V.K. cannot claim a refund of the property deduction through the company, since an employment contract has not been concluded with him.

Example

Ivanchenko A.E. got a job as a driver at Start LLC. The company entered into an employment contract with him. Ivanchenko A.E. in case of purchasing real estate, he can exercise the right to return part of the amount through the employer.

How to get a property deduction from your employer in 2019

Comparison of receiving a deduction through the employer and the tax office

So, what are the differences between receiving a deduction through the tax office and the employer, and which is better?

Let's start with the fact that the total amount of property deduction through the tax authority or through the employer remains the same.

If through the tax office, then:

• Providing documents for deduction, from the year following the year of registration or signing the acceptance certificate (if in a new building,).
• A full package of documents will be required, including 2-NDFL and 3-NDFL.
• You can submit documents for the deduction in person, send it by mail with a valuable letter with a list of investments to the Federal Tax Service at your place of registration, or online (clause 3 and clause 4 of Article 80 of the Tax Code of the Russian Federation).
• Desk verification of documents up to 3 months from the date of submission of the package of documents (clause 2 of Article 88 of the Tax Code of the Russian Federation).
• The refund period is 1 month from the date of filing an application for a tax refund, but not earlier than the end of the desk audit of documents (Clause 6, Article 78 of the Tax Code of the Russian Federation).
• The entire amount of withheld personal income tax for the last 3 years is paid immediately (if the ownership or the transfer and acceptance certificate was issued 3 years ago).

If through an employer, then:

• Providing documents for deduction immediately after registration of real estate ownership or signing of the transfer and acceptance certificate.
• You will not need a complete package of documents; you do not need 3-NDFL.
• Desk inspection 30 calendar days, starting from the date of submission of the application with the necessary documents ().
• The refund period will begin on the nearest date of receipt of wages from which personal income tax will no longer be withheld.
• The amount of tax withheld by the employer from the beginning of the year will be transferred to the account upon a written application for a tax refund.
• Payment in installments, monthly in the amount of personal income tax from wages, until it reaches the maximum possible amount.

From the moment you bring the application, along with the notification received from the tax office, to the accounting department of the enterprise, 13% will not be deducted from your wages, according to. Even if you submitted a notice for property deduction in the middle of the year, you do not need to wait until the end of the tax period to get your money back.

Documents for property deduction through the employer

It is clearly seen that the list of documents does not differ much from the list that must be submitted to the tax office.

However, the exemption from filling out the 3-NDFL declaration greatly simplifies the collection of documents, since due to incorrect completion of the declaration, the inspectorate will refuse the deduction and will have to carry out the procedure from the very beginning.

Advantages of receiving a deduction through an employer:

• Can be obtained immediately after purchasing real estate;
• It is faster and easier to collect a package of documents.

Of course, the above advantages are a strong argument for applying for a personal income tax refund when purchasing an apartment through an employer.

But on the other hand, there are a number of disadvantages:

• The refund amount will be credited to the account in parts (through the tax office, the entire amount at once);
• At the beginning of next year, it is necessary to confirm the right to deduction.

Property deduction in the middle of the year from salary

If an employee submitted a notice for a property deduction in the middle of the year, then the remaining amount of the deduction for the previous months of the year can be received by him only upon a written application for a tax refund and only by transfer to his account.

This position is set out in paragraph 15 of the Review of the practice of consideration by courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation of the Presidium of the Supreme Court of the Russian Federation dated October 21, 2015, communicated to the tax authorities by letter of the Federal Tax Service of the Russian Federation dated November 3, 2015 No. SA-4-7/19206@

Example

Kovalev D.M. in January 2018 he bought an apartment for which he spent 1,561,700 rubles. At the end of May I submitted an application for deduction to the tax office. In June, the inspection confirmed the refund of the amount by notification to the employer. In the same month Kovalev D.M. brought this notice to the accounting department to receive a deduction. Calculation:

Salary: 65,500 × 13% = 8,515 rubles. (NDFL);

1,561,700 × 13% = 203,021 rub. - amount to be returned.

During the year for June, July, August, September, October, November, December, the tax was returned in the amount of:

8,515 × 7 (months) = 59,605 rubles.

The balance of the amount for the first 6 months in the amount of 8,515 × 5 (months) = 42,575 rubles, Kovalev D.M. will be returned from the employer only upon a written application for a tax refund.

Part-time work

In accordance with this, an employee who has an employment contract with several companies for external part-time work also has the right to count on a tax deduction at the place of work. In this situation, the employee can choose either one employer or several.

In the case of a tax deduction refund when purchasing an apartment through several employers, you should indicate in the application in what proportions you want to receive money from each place of work. To fill out such an application, you must use the recommended form approved by , you can download the form Here.

How to get a property deduction when changing jobs

Many people mistakenly think that when changing an employer, or when reorganizing a company, they can use the same notification from the tax office to receive a property deduction. Unfortunately, this is not possible because this notice identifies a specific employer.

You cannot bring the same notice from the tax authority to another employer.

It is necessary to receive a new notification from the tax office with new details of the employer of the reorganized company ().
If the employee resigns, notice remains with the employer. And to receive a property deduction from a new employer, the employee must contact the tax authority to receive a new notification for this employer.

If an employee, receiving a deduction from the employer upon notification, has other taxable income (for example, sold property or received remuneration for work performed under a civil contract), he will be able to receive a property deduction in full only at the end of the year when filing a tax declarations.

To summarize the article, the provision of a property deduction in 2019 by the employer, I would like to note that there is no definite answer as to which method of obtaining the deduction is better. Here the taxpayer himself needs to weigh all the pros and cons and accept the best option for himself.

Main points:

• An employer does not have the right to refuse an employee a tax refund if he has a notice confirming the right to deduct;
• You can submit an application for deduction in any month of the year;
• After the end of the tax period, you will have to once again confirm the right to deduct and bring 2-NDFL to the tax application (if last year you did not receive the entire amount of the deduction);
• In case of external part-time work, the application for deduction can indicate either one employer or several;
• If, in addition to your main job, you have income under civil contracts, a full property deduction can be obtained only on a tax return from the next year.

If you haven't found the answer to your question, please leave it below in the comments. We will definitely help.

How do you plan to receive your deduction?

Purchasing an apartment, room, land plot or shares in them, new construction of a residential building and the costs of repaying targeted loans for the purchase or construction of real estate are the main grounds for obtaining a property tax deduction, explains Elena Biryukova, leading accountant of the Bukva Audita company.

“Any citizen of the Russian Federation who pays personal income tax at a rate of 13% has the right to submit documents for a property deduction,” the expert notes. - This right is secured. It can be used in any period following the year of purchase; no statute of limitations has been established.”

So, if you purchased an apartment in 2015, then you can submit documents for a tax deduction starting in 2016. Having received documents confirming your rights to real estate, begin collecting the necessary documents to receive a property tax deduction.

“Please note that the number of deductions for the sale of property is not limited, however, when purchasing or constructing real estate, the deduction can be received once in your entire life,” notes Yulia Rybalko, leading payroll specialist at the Priority law firm.

How much can I get back?

“13% of the amount of expenses is subject to return, while the state regulates the maximum amount of purchased property with which a return can be made - 2 million rubles,” says Yulia Rybalko. - For example, when purchasing an apartment for 2 million rubles, you can return 260,000 rubles. previously paid taxes, and for 1 million rubles. - 130,000 rub. If the purchase price is more expensive, the refund amount will not change.”

What documents will be needed?

• passport;
• copy of TIN certificate;
• a completed application for a tax refund;
• a completed tax return in form 3-NDFL (in the section “Tax return forms for personal income tax” on the official website of the Federal Tax Service (subsection “Software”) you can also download the program “Declaration 2016” (2015, 2014, 2013), which automatically checks the correctness of filling);
• certificate from work for the year in form 2-NDFL;
• details of the account to which the funds will be transferred;
• copies of documents confirming the right to housing ( certificate of state registration of rights, purchase and sale agreement, transfer and acceptance certificate, target credit agreement or loan agreement, mortgage agreement, loan repayment and interest payment schedule);
• copies of payment documents confirming expenses for the acquisition of property (receipts for receipt orders, payment orders, bank statements about the transfer of funds from the buyer’s account to the seller’s account, extracts from the taxpayer’s personal accounts, certificates from the organization that issued the loan about the interest paid for using the loan);
• a copy of the marriage certificate and a written statement about the agreement of the parties to the transaction on the distribution of the amount of the deduction between the spouses.

How to get a property deduction?

You can receive a property deduction in 2017 either independently, by submitting the necessary documents to the tax authority, or through your employer.

“At the tax office, after the end of the tax period, you can receive a lump sum of 13% of your income received during the year,” explains Elena Biryukova. - Through the employer - before the end of the tax period, if the tax office confirms the right to deduction. This will allow you to receive wages without withholding 13% personal income tax, starting from the month in which you brought confirmation from the tax office.”

If you are going to receive a property deduction through the tax office yourself, then the collected package of documents must be submitted to the tax office at your place of residence. You will also need original documents so that the tax inspector can verify their authenticity.

“The documents will be subject to desk verification for three months,” warns Elena Biryukova. - If the decision is positive, the money will be credited to your account within a month. According to , if property tax deductions cannot be used in full during a tax period, their balance can be carried forward to subsequent tax periods until they are fully used. Depending on the taxpayer’s earnings, personal income tax refunds may take several years.”

If you intend to receive a tax deduction through your employer, then you will have to:

• submit a package of documents to the tax office along with a statement that you have received a notification from the tax authority regarding the right to a property deduction;
• after 30 days, receive a tax notice about the right to a property deduction;
• give notice to the employer.

“A notification from the Federal Tax Service is a basis not to withhold personal income tax from the salary paid to an employee in the current tax period, and the main document confirming the right to a deduction, therefore, upon receiving the notification, you must check whether all your data and details are correct,” explains Yulia Rybalko. - All employee income paid in the current year, subject to personal income tax of 13%, is reduced by the amount specified in the notice. Income includes wages, vacation pay, bonuses, financial assistance and temporary disability benefits accrued in 2017. Please note that dividends are not included in income.

If the deduction has not been used in full this year, you will need to receive a new notification from the tax office at the beginning of the year. To receive a new notification, you must provide to the tax office, along with your application, a certificate in form 2-NDFL, which you can take from your employer for the previous year (Letters of the Ministry of Finance of Russia dated 04/22/2015 N 03-04-05/23108, dated 10/27/2011 N 03-04-05/9-809)".

When to file a tax return?

Yulia Rybalko reminds that the personal income tax return (form 3-NDFL) is submitted by the taxpayer annually no later than April 30 of the year following the expired tax period. For example, a personal income tax return for 2016 will need to be submitted to the tax office by April 30, 2017.

How to calculate the amount of deduction?

The amount of deduction provided to the taxpayer for the tax period as a whole, as Yulia Rybalko notes, cannot exceed:

• 1 million rub. when selling residential real estate and land;
• 250,000 rub. when selling other property, with the exception of securities.

“The maximum deduction amount is: 2,000,000 x 13% = 260,000 rubles. This amount can be applied to several purchased residential properties if their total cost is less than 2 million rubles. (Clause 3 of Article 220 of the Tax Code of the Russian Federation), the expert clarifies. - If real estate is purchased by spouses, then each of them has the right to a maximum deduction amount of 2 million rubles.

If a loan was taken out to purchase property, you can receive a deduction of no more than 3 million rubles for interest. The maximum deduction amount is: 3,000,000 x 13% = 390,000 rubles.”

What will change in 2017?

Elena Biryukova draws attention to the fact that since 2017, the list of grounds for receiving property benefits has increased: “Previously, there were the following benefits: deduction when selling property, a share in it or a share in the authorized capital of a company; deduction when assigning rights of claim under an agreement for participation in shared construction (investment agreement). Now added: deduction when leaving the company; deduction when transferring funds to a company participant in the event of liquidation of the company; when the nominal value of a share in the authorized capital of the company decreases.”

“In 2017, there will be changes in confirming the right to a property deduction when purchasing real estate (),” adds Yulia Rybalko. “If previously, in order to receive a deduction, it was enough to provide a certificate of state registration of the right, then in 2017, ownership of the acquired property will need to be confirmed in a different manner.”

So, if you purchased real estate after July 15, 2016, then the right to a property deduction will have to be confirmed with an extract from the Unified State Register.

There are two options for obtaining a property tax deduction when purchasing an apartment/house:

- through the employer(we will consider the process of obtaining a deduction through the employer in this article).

The essence of receiving a deduction through an employer is that income tax in the amount of 13% will not be withheld from your salary until the deduction is exhausted (although it is worth noting that the right to a deduction will need to be confirmed with the tax authority every calendar year) .

The procedure for obtaining a tax deduction through an employer

A special feature of receiving a deduction through an employer is the ability to claim a deduction immediately after the right to it arises, and not wait until the end of the calendar year, as in the case of receiving a deduction through the tax office (you can find information about when the right to a property deduction arises in our article) .

Let's look at what steps you need to take to receive a deduction through your employer:

1) You need collect a package of documents for deduction.

It is worth noting several differences:

You do not need to fill out the 3-NDFL declaration;

2) After the documents for deduction have been collected, you need submit them to the tax office at your place of registration(in person or by mail) to confirm the right to deduct. Within 30 days after submitting the documents (paragraph 3, clause 3, article 220 of the Tax Code of the Russian Federation), the tax authority must issue you a Notification confirming your right to a tax deduction.

4) From the moment the application is submitted and notified to the accounting department, all further calculations necessary for the deduction will be made by the employer. Wherein , starting from the month of filing documents, income tax will not be withheld from your salary, and, accordingly, you will receive 13% more wages than usual. This will occur until the deduction is exhausted or until the end of the calendar year (whichever comes first).

Example: Ryzhov S.M. I purchased an apartment in February 2019. After preparing all the documents necessary to receive the deduction, he contacted the tax office at his place of residence with a corresponding application. In March 2019, the tax inspectorate issued Ryzhov S.M. notice confirming the right to deduction. Ryzhov S.M. submitted the notice along with a written application for receipt of the deduction to his employer. Since March 2019 Ryzhov S.M. began to receive wages without deduction of 13% personal income tax.

From what month is personal income tax not withheld and can an employer return tax for previous months?

In the example given in the previous section, it is clear that the taxpayer turns to the employer to receive a deduction not at the beginning of the year, but in March.

In this regard, the relevant question is: At what point does the employer stop withholding income tax?

Regulatory authorities have repeatedly changed their position on this issue. Until 2017, the position of the Ministry of Finance of the Russian Federation was as follows: a taxpayer can begin to receive a property deduction only from the month in which he submitted an application and notification to the employer, and at the end of the calendar year he has the right to return the tax paid for the remaining months by filing a 3-NDFL declaration (Letters of the Ministry of Finance of Russia dated March 21, 2016 No. 03-04-06/15541, dated July 20, 2015 No. 03-04-05/41417, as well as Determination of the Armed Forces of the Russian Federation dated December 26, 2014 N 304-KG 14-6337).

However, in 2017, the opinion of the tax authorities changed. According to the current position, the employer can refund the tax from the beginning of the year, regardless of the month in which the notice was submitted(Letters of the Ministry of Finance of Russia dated March 16, 2017 No. 03-04-06/15201, dated January 20, 2017 No. 03-04-06/2416, paragraph 15 of the Review of the practice of considering cases by courts dated October 21, 2015).

Example: Shadrov G.G. bought an apartment and in June 2018 submitted an application to the tax office to receive a notice for the employer. In July Shadrov G.G. received a notice and submitted it to work in the accounting department. After receiving the notification, the employer must provide Shadrov G.G. property deduction in the following amount:
- From July until the end of 2018, do not levy a tax on his salary at a rate of 13% (Shadrov G.G. will receive a salary of 13% more);
- Refund the tax withheld from G.G. Shadrov’s salary. from the beginning of the year until the month preceding the date of submission of the notification (from January to June).

At the same time, it is worth noting that despite the new position of the tax authorities, in practice the accounting department may have difficulties with the return of tax paid for the months preceding the moment of providing notification to the employer. How to act in such a situation: agree with the accounting department (and return the tax by filing a 3-NDFL return) or defend your position, depends only on your decision.

Receiving a deduction in the event of a change of job or reorganization of the employer

A situation often occurs when a taxpayer, having received a notice of the right to a deduction for a specific employer, changes his place of work.

According to the previous opinion of the regulatory authorities, the taxpayer could not receive a deduction from the new employer before the start of the new calendar year (Letters of the Federal Tax Service of the Russian Federation for Moscow dated April 14, 2010 N 20-14/4/039129@, dated July 3, 2009 N 20-14/ 068304@, dated 04/30/2009 N 20-14/3/043204@). However, it is possible that this position will change due to recent changes in the Tax Code (the ability to receive a deduction from several employers). At the moment, there are no official documents defining the current position of the regulatory authorities.

Receiving a deduction through an employer if you have several jobs

Until 2014, if a citizen worked simultaneously in several jobs (part-time), he could receive a tax deduction from the employer only at one place of work (of his choice).

On January 1, 2014, changes were made to the Tax Code that allowed to receive property deductions from several employers at the same time(paragraph 4, clause 8, article 220 of the Tax Code of the Russian Federation). To do this, you must indicate in the application for deduction how you want to distribute the tax deduction between employers, and the tax authority will issue notifications to your employers with the specified amounts.

Example: Suslikov V.V. purchased an apartment in February 2019 for 2 million rubles. At the same time, Suslikov V.V. I officially worked two part-time jobs. Suslikov decided not to wait until the end of 2019 to receive the deduction through the tax authority, but instead receive the deduction through his employers. Suslikov V.V. applied to the tax office at his place of residence with a corresponding application, where he indicated that he wanted to receive a deduction from both employers (1,000,000 rubles from the first and 1,000,000 rubles from the second). A month later, the tax office sent him a notice confirming his right to the deduction. Suslikov V.V. sent notifications of receipt of the deduction to his employers. From that moment on, he began to receive wages from both jobs without deducting the 13% personal income tax (until the deduction is exhausted or the end of the calendar year).

The procedure for receiving the remainder of the deduction that has not been exhausted in the current year

In accordance with paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, the taxpayer has the right to receive the balance of the deduction from the employer in subsequent tax periods if the deduction has not been used in full in the current year.

However To do this, at the beginning of the year you will need to receive a new notification from the tax office. To receive a new notification, you will need to provide to the tax office, along with the application, a certificate in form 2-NDFL, which was issued by the employer for the previous year (Letters of the Ministry of Finance of Russia dated 04/22/2015 N 03-04-05/23108, dated 10/27/2011 N 03- 04-05/9-809).

Upon receipt of the new notice, the taxpayer submits it along with the application to the employer and receives the remaining deduction in the same manner as described above.

Tax deduction is the right of a citizen (a tax resident of the Russian Federation and a personal income tax payer at a rate of 13%) to reduce the tax burden by filing a refund of the tax once transferred to the treasury, non-payment of tax on legal grounds. In this article we will talk about tax deductions through the employer, and consider the stages of completing the receipt procedure.

Tax deduction from the employer: what is it?

For an employee of an enterprise, the tax agent (employer) makes monthly deductions from his earnings to meet tax obligations. If the employee has the right to a tax deduction, the employer’s accounting department does not withhold personal income tax from his salary, and he receives the entire amount in his hands.

The main advantage of filing a tax deduction through your employer is the ability to spend more of your salary before inflation rises and the money loses some of its purchasing power. However, this is where the risk lies: if a citizen demands a return of funds from the country’s budget, the money will be credited to his account at the end of the year, when the money has time to partially depreciate.

Which deduction is better: through the employer or through the tax office?

It is worth immediately noting that the size of the property tax deduction if it is issued through the Federal Tax Service or through the employer will be the same. As soon as the employee submits an application for deduction to the employer with notification from the Federal Tax Service, 13% of personal income tax will no longer be withheld from the salary.

Features of obtaining a tax deduction at the place of work

Personal income tax refund:

The peculiarity of receiving a deduction at the place of work is that an employee of the company has the right to use the funds as soon as he completes the documents and takes them to the employer. In the case of the Federal Tax Service, the employee will need to wait 2-3 months, only then receive the funds. But the Federal Tax Service transfers the entire amount, and the employer – in parts, every month.

The procedure for obtaining a tax deduction through an employer

Stage 1. Collection of documents:

A set of papers for various types of deductions:

• Property: documents proving that the purchase and sale transaction took place (payment, paper on the right of ownership).
• For the child: birth certificate.
• For treatment: bills, certificates issued to the employee who submitted the application.
• For training: payment document, certificates.

Stage 2. Submission of documents to the Federal Tax Service:

The verification of the papers will last a month, then permission to return the funds will be issued.

Stage 3. Submission of papers at the place of work:

From this day on, 13% will no longer be withheld from income until the maximum possible amount is transferred back to the employee. He can receive a deduction from the month in which he brought all the papers. For example, if they are issued in May, there will be no refund for April and March.

Stage 4. We arrange the balances:

Documents for applying for a deduction when purchasing housing from an employer

When buying a home:

1. application to the Federal Tax Service in the approved form;
2. certificate of ownership (or acceptance certificate);
3. contract of sale;
4. payment document proving the fact of payment.

When housing is purchased using a mortgage program:

1. mortgage agreement;
2. a certificate from the bank about the amount of interest paid. Read also the article: → "".

An example of calculating a deduction from an employer

Employee Ptichkina purchased a room in January 2016 for 1,550 thousand rubles; no borrowed funds were used. In October, she applies for a property deduction through the company where she works. Ptichkina’s salary is 230 thousand rubles per month.

• Personal income tax amount for the month:

230,000 * 13% = 29,900 rub.

• Amount of property deduction:

1,550,000 * 13% = 201,500 rub.

• In 2016, Ptichkina’s deduction will be taken into account until the end of the calendar year, the amount of personal income tax will be equal to:

29,900 * 3 months = 89,700 rubles - this is less than the 201,500 rubles allotted to her.

She will have to apply for a deduction for another new calendar year, the procedure will take a month. And after February, March and April 2017, the employee will have to receive another 22,100 rubles. As a result, the deduction is provided:

• from October to December 2016,
• from February to April 2017

Deduction from the employer when changing jobs

A change of workplace means:

• leaving a previous job,
• company reorganization.

Currently, there are no restrictions on receiving a tax deduction when changing jobs during the year. The deduction is processed by the employer as usual, and in case of dismissal, documents for the deduction are sent to the accounting department of the new employer. The only thing is that you will have to contact the Federal Tax Service again and ask to draw up a notification about the existence of the right to deduction.

A repeated application in the same calendar year cannot be left with the Federal Tax Service; you must wait until next year.

Deduction for part-time work

Until 2014 It was impossible to receive a tax deduction from two employers at the same time, but today such a possibility is provided for by law, and in relation to any type of deduction. The main condition is that the employee must be officially employed, and he must be a personal income tax payer at a rate of 13%.

To apply for a property deduction for two places of work, you need to make a note when drawing up the application about the proportions in which to distribute the deduction amount between employers.

Legislative acts on the topic

You should study the following documents:

Typical design mistakes

Mistake #1. Waiting until the end of the tax period to apply for a property deduction.

The notification can be submitted at any time, and you will not have to wait until the end of the period for the money to be transferred to your account.

Mistake #2. You cannot fill out an application for a deduction when purchasing a home in the middle of the year.

You can apply for a deduction in the middle of the year; the balance of the amount due to the taxpayer for previous months will be received in the new year through the Federal Tax Service.

Answers to common questions

Question No. 1. I work not under an employment contract, but under a civil law agreement, can I claim a tax deduction from the head of my company?

No, the employee must be employed under an employment contract in order to be able to exercise his right to any deduction.

Question No. 2. I work part-time, can I ask my employer to issue me a tax deduction?

Yes, the length of the working day does not play a role in this matter.