Through the employer. In this case, together with the package of documents for the tax deduction for the apartment, an application is submitted with a request to confirm the right to tax deductions for personal income tax. After checking the documents, the inspection issues a notice to receive a deduction for the employer. From the moment of filing such a notice, the taxpayer's monthly income will increase by 13% until the full amount of the deduction is exhausted. In this case, deductions can be received not only at the main place of work, but also from other employers.
In 2018, the application form for the right to receive tax deductions for personal income tax is not mandatory, but rather advisory, although all the main points remain the same.
The tax authorities did not introduce any other innovations to phone number library the methodology for processing property tax deductions in 2018, that is, as before:
the right to a tax deduction in 2018 can be exercised for transactions completed before or during this year;
To receive a tax deduction when purchasing an apartment in 2018, you will have to collect the same documents;
in 2018, a tax deduction can be issued for income from only the previous three years. For pensioners, this period has been increased to 4 years;
In 2018, the maximum tax refund amount for the purchase of an apartment has not changed and is 260 thousand rubles.
Thus, if you collect documents for a tax refund for an apartment, fill out an application for a deduction when buying an apartment and submit the entire package to the tax office at your place of residence, you can receive up to 260 thousand rubles, which will be a significant addition to your family budget.