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# Mortgage Tax Deduction Documents
You can claim a tax deduction on a mortgage for both the interest paid and the apartment purchase itself - but you'll need different documents for each. For a deduction on the purchase, you'll need a purchase and sale agreement, a property ownership registration certificate (or an extract from the Unified State Register of Real Estate), payment documents confirming actual expenses (receipts, invoices, bank statements), and a deed of transfer. If the apartment was bought with a mortgage, you'll also need the loan agreement and a bank statement showing the interest paid for the year.
Honestly, it's easier to file a 3-NDFL tax return through your personal account on the FTS website - the system will tell you which documents to upload. If you forget something, the tax authority will request it by mail. The main thing is to keep originals of all your contracts and receipts, because during an audit the tax authority may ask to see them.
Keep in mind that you can only claim the deduction in the year you acquired ownership of the apartment or in any year after that. And there are limits - the deduction is calculated based on a maximum amount of about two million rubles, but that rarely affects anyone anymore. It's better to consult with an accountant or the tax authority itself if the apartment was purchased during marriage or if there are other complications with your documents.
The main thing is to sort your documents into two piles: one for the deduction on the purchase and one for the deduction on interest, because they're different. For the first one you'll need the purchase agreement, proof of ownership, and payment documents (receipts, bank statements). For the second one - the loan agreement with the bank and a statement of the amount of interest paid for the year (the bank itself will give you that). You'll also need a 3-NDFL tax return and a copy of your passport; they're required no matter what.
In addition to the most obvious documents (the mortgage agreement, ownership certificate, and payment receipts), don't forget about a Form 2-NDFL from your employer - without it, the tax authority can reject your application if your income is low or hard to verify. You need it to prove you actually have taxes that can be refunded in the first place.
Another important thing: if the apartment was purchased using maternity capital or other government support, you'll need to attach documents about that. The tax authority will calculate the deduction not based on the full purchase price, but on what you actually spent out of pocket. The same goes if you paid for the apartment over several years - the deduction is calculated year by year depending on when each payment went through.
Original documents are usually not required; certified copies will do. But you should still get a fresh extract from the USRN (the property registry) - old certificates are no longer accepted, and the new registry may need to be provided in electronic form.
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