Судя по статье можно вернуть именно до 390000 р.https://www.sberbank.ru/ru/person/additional/tax_refund?utm_source=google&utm_medium=cpc&utm_campaign=vozvrat_nalogov_god_2018_context_search_brand_msk&utm_term=%2B%D0%B2%D0%BE%D0%B7%D0%B2%D1%80%D0%B0%D1%82%20%2B%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%20%2B%D1%81%D0%B1%D0%B5%D1%80%D0%B1%D0%B0%D0%BD%D0%BA&gclid=EAIaIQobChMI7Kv0iOzZ3gIVwo2yCh0YrwoiEAAYASAAEgJ8kvD_BwE