What to write in the column “Amount of property deduction” in 3-NDFL: let’s look at examples

Filling out the 3-NDFL declaration to receive property deduction - a task that requires attention to detail. An error in one number could result in a tax refund being denied or an audit being delayed. The main question that worries taxpayers: What exactly should I indicate in the column “Amount of property deduction”? Here you cannot simply rewrite the cost of the apartment from the purchase and sale agreement - the rules for calculating the deduction have their own nuances.

In 2026, the limits and conditions for receiving deductions remained the same, but in practice many make the same mistakes. For example, they forget to take into account the maximum deduction amount is 2 million rubles for housing and 3 million rubles for mortgage interest, or the amount is incorrectly distributed between spouses. This article will help you figure out how to correctly calculate and indicate the amount of deduction in order to avoid problems with the tax office.

How much can be returned: current limits in 2026

Before filling out the declaration, it is important to understand what is the maximum deduction amount you can state. In 2026, the following restrictions apply:

• 🏠 Main deduction - up to 2,000,000 rub. to the property (you can return 13%, that is, until 260,000 rub.).
• 💳 Interest deduction - up to 3,000,000 rub. (maximum return - RUB 390,000).
• 👨‍👩‍👧 For families with children - additional deduction in the amount 1,400 rub. for each child (but no more 4,200 rub. per family).

Important: these limits apply to one property. If you bought an apartment for less than 2 million rubles, the remainder of the deduction can be transferred to the next property (but only within the general limit). For example, when buying an apartment for 1.5 million rubles. you can claim a deduction for this amount, and the remaining 500 thousand rubles. — use when purchasing other real estate.

⚠️ Attention: If you bought a home before 2014, the rules are different - the deduction was distributed to all objects purchased in life, and not to each separately. In this case, the maximum deduction amount remained 2 million rub. for life.

Where is the deduction amount indicated in the 3-NDFL declaration?

In Form 3-NDFL, the amount of property deduction is indicated in several places, and this often causes confusion. Main fields:

1. Sheet D1 (Calculation of property and social deductions) - is written here total deduction amountfor which you are applying.
2. Sheet E1 (Calculation of standard and social deductions) — if the deduction was not enough to fully pay off the tax, the balance is indicated here.
3. Sheet J (Calculation of the tax base) - the total amount of deduction that reduces taxable income.

The most important field is line 130 in Sheet D1. Here you need to indicate actual expenses incurred, but not more than the established limit. For example, if the apartment cost 2.5 million rubles., on line 130 you will specify 2,000,000 rub. - the maximum possible amount.

What if the deduction is more than the tax?

If the deduction amount exceeds your annual personal income tax, the balance is carried over to the next year. For example, with an income of 500 thousand rubles. (personal income tax - 65 thousand rubles) and deduction of 2 million rubles. you will receive 65 thousand rubles. this year, and you can declare the balance (RUB 1,935,000) next year.

How to calculate the deduction amount: step-by-step instructions

To fill out the column correctly, follow this algorithm:

1. Determine the type of deduction: principal (for the purchase of a home) or interest (for a mortgage).
2. Take supporting documents: purchase and sale agreement, transfer and acceptance certificate, payment documents, loan agreement (if there is a mortgage).
3. Calculate your actual expenses:
   • 📄 For the main deduction - the cost of housing under the contract (but not more than 2 million rubles).
   • 🏦 For interest - the amount of interest paid on the loan (but not more than 3 million rubles).

Please note the limits: if expenses exceed the limit, indicate the maximum allowable amount.

Calculation example: You bought an apartment for 2.3 million rubles. into a mortgage, paying interest on 400 thousand rubles.

In the declaration you will indicate:

• Main deduction: 2,000,000 rub. (maximum).
• Interest deduction: 400,000 rub. (since this is less than the limit of 3 million rubles).

Typical mistakes when filling out the form and how to avoid them

The tax office often returns returns due to errors in indicating the amount of the deduction. The most common:

Error	Consequences	How to fix
The full cost of housing is indicated without taking into account the limit	Refusal to deduct more than 2 million rubles.	Specify no more 2,000,000 rub. on line 130.
Mortgage interest not included	Interest deduction not received	Fill in Sheet D1, section 2 for interest.
Error in calculating the balance of the deduction	Delayed refund or overpayment of taxes	Check Sheet E1 for the correctness of the balance transfer.

Another common problem is discrepancy between the amounts in the declaration and supporting documents. For example, the purchase and sale agreement specifies the price 1.8 million rubles., and in the declaration you indicated 2 million rub.. The tax office will definitely check this and demand an explanation.

⚠️ Attention: If you bought housing from a close relative (parents, children, brothers/sisters), the property deduction is not provided. This rule applies even if the transaction is real and at a market price.

Special cases: joint ownership, mortgage, secondary housing

Deduction situations can become more complicated if:

• 👫 Housing in joint ownership (for example, spouses). Here the deduction can be distributed by agreement, but in total no more than 2 million rubles. to the object.
• 🏦 Mortgage with co-borrowers. Each co-borrower has the right to deduct interest, but the total limit is 3 million rubles. for credit.
• 🏘️ Buying secondary housing. The rules are the same, but you need to carefully check the documents of the previous owner (for example, so as not to run into a “double sale”).

Example for joint ownership: The couple bought an apartment for 3 million rubles. into joint ownership. They can distribute the deduction like this:

• Husband declares 1.5 million rubles., wife - 0.5 million rub. (total 2 million rubles).
• Or the husband takes the entire deduction 2 million rub., and the wife does not say anything.

The main thing is not to exceed the total limit and confirm the distribution with a written agreement.

Examples of filling out the column for different situations

Let's look at a few real cases to make it easier to navigate.

Situation 1: Buying an apartment for cash (without a mortgage)

Conditions: Apartment cost RUB 1,700,000, purchased in 2023.

What to indicate:

• B Sheet D1, line 130 — RUB 1,700,000 (since it is less than 2 million rubles).
• B Sheet J - the same amount to reduce the tax base.

Situation 2: Mortgage with interest

Conditions: Apartment for 2.5 million rubles., mortgage under 8%, interest paid on 300 thousand rubles..

What to indicate:

• Main deduction: 2,000,000 rub. (maximum).
• Interest deduction: 300,000 rub. (in Sheet D1, section 2).

Situation 3: Shared ownership with children

Conditions: Apartment for 3 million rub., issued for parents and two children.

What to indicate:

• Parents can claim a deduction for their share (for example, 1 million rub. each).
• The deduction does not apply to children, but parents can receive children's deduction in size 1,400 rub. for each child.

What to do if the tax office refused a deduction due to an error in the amount

If you indicated the wrong amount and received a refusal, the following is the procedure:

1. Check the notification from the tax office - it will indicate exactly what the error is.
2. Correct the declaration:
   • 📝 If there is an error in the amount, submit an updated 3-NDFL with the correct data.
   • 📂 If there are not enough documents, provide the missing ones (for example, confirmation of payment of interest).

Resubmit through the taxpayer’s personal account or in person at the Federal Tax Service.

The deadline for consideration of the updated declaration is until 3 months. If the tax office refuses again, you can appeal the decision to a higher authority or through the court. However, in 90% of cases the problem is solved at the error correction stage.

⚠️ Attention: If you submit an amended return after April 30, there will be no penalties - this is a right, not an obligation of the taxpayer. But you shouldn’t delay: you can only return taxes for the last 3 years.

FAQ: Frequently asked questions about the amount of property deduction

Can I claim a deduction if I bought an apartment for 1.5 million rubles and then completed it for 1 million rubles?

Yes, but with nuances. The deduction is provided for purchase of housing (maximum 2 million rubles) and for completion/repair (if this is a separate agreement). However, the overall limit remains 2 million rub. - that is, you can claim a deduction for 1.5 million rubles. (purchase) + 500 thousand rubles. (repair), but no more.

Is it necessary to indicate the amount of maternity capital in the declaration?

No, maternity capital is not included in home purchase expenses for deduction purposes. In the declaration, indicate only the amounts that you paid own funds (cash or credit).

Is it possible to get a deduction if an apartment is purchased in installments from a developer?

Yes, but the deduction is provided only after full payment and receiving the transfer and acceptance certificate. If you pay in installments, you can claim a deduction as you make payments, but not earlier than the year when the apartment became your property.

What should I do if I indicated an amount of more than 2 million rubles in the declaration?

Tax office will automatically reduce deduction amount up to the limit (RUB 2 million), but may request clarification. It is better to submit an updated declaration immediately to avoid delays.

Can I carry over the balance of the deduction to the next year if I did not receive the amount?

Yes, the balance of the deduction is transferred automatically. For example, if your annual personal income tax was 50 thousand rubles., and the deduction is 2 million rub. (maximum return - 260 thousand rubles.), then in the first year you will receive 50 thousand rubles., and the rest 210 thousand rubles. - in the following years (until full repayment).