Documents required for social tuition deduction. How to get a tax deduction for tuition
The legislation of the Russian Federation provides for a partial refund of funds that were spent on teaching a child at a university. Thus, the study tax is not deducted from the child's parents, but is returned upon contacting the appropriate authority.
A tax deduction is a refund for any expense, such as medical treatment, education, or the purchase of a home. Since 2018 new order tuition tax refund. It is worth noting that before submitting documents for the refund of such a tax, it is necessary to determine the specifics and features of its registration.
Child's education tax refund: features and nuances
Before submitting a package of documents for a tax refund for a child's education, it is necessary to determine in what cases this procedure can be carried out. The following expenses are accepted for tax deduction:
- For own training of any form.
- A person who is directly studying or graduated from this or that university can return the funds.
- For teaching a child.
- Such a refund can be issued for the cost of education until the child turns 24 years old.
- For the acquisition of education for close relatives.
In this case, apply for a tax refund for paid training can be issued by the closest relatives or guardians of the child, until he turns 24 years old. In this case, the student must be in full-time education.
In order to formalize the return of funds for the education of a child, the taxpayer must contact the tax office, while providing a certain list of documents.
How to apply for a tuition tax deduction
To obtain a tax deduction, parents must be officially employed and receive a salary, from which the employer pays monthly tax.
A person who does not work in an official job and does not pay income tax does not have the right to receive a deduction. This rule also applies to retirees who pay for their grandchildren's education, for example, for a ballet studio or private Kindergarten.
It is worth remembering that there is a limitation period for the deduction. Refunds can be made within 3 years after payment has been made. If the tuition fee was paid in 2017, then you can return part of the amount until 2020 inclusive. Sum social deduction will depend on two indicators:
- The maximum amount of social deduction.
- The amount of personal income tax that was paid to the state over the past year.
Both the child himself, if he works, and his parents can refund the income tax for full-time studies at the university. In the case of spouses, this tax cannot be refunded. That is, if your spouse pays for your university tuition or any other educational institution, get tax deduction he can't.
In order to avoid further problems with receiving the refund income tax, when the child enters the university, parents must indicate the payer of the tuition fees. If the parents pay the tuition fees, then when registering such a subsidy, it is worth indicating the parents' income. At the same time, the higher the parents' monthly income and their ability to pay, the lower the amount of tax paid by them will be able to return.
Documents for tuition tax refund
Parents or immediate family members of someone who has studied or studied at a higher education institution over the past three years can receive a tax deduction. To return the income tax for tuition in 2018, you will need the following package of documents:
- A completed application for a tuition tax refund.
- Passport, TIN.
- Certificate from work stating that you are paying personal income tax.
- Tax return.
- Current account where the money will be transferred.
- An agreement confirming that the relative is actually studying or studying at an educational institution.
- A copy of the license from the institute / university confirming that this institution has the right to conduct educational activities.
- Confirmation of funds transfers. Checks, receipts, account statements can be used as confirmation. That is, any documents that confirm the payment of money for training.
- Child's birth certificate and passport.
- Certificate that the child is studying / studying full-time.
You can refund the tax for studying at the institute at any time of the academic year. You can start collecting documents for a tax refund immediately after entering the university and transferring the first tuition fees. Thus, each parent will be able to return the personal income tax paid from school, which will simplify and reduce the cost of teaching the child. You can apply for such a subsidy if the child is studying in the near abroad.
We recommend viewing video instruction for the refund of the tax deduction for tuition:
The tax code of the Russian Federation prescribes the possibility of refunding income tax for training. This pleasant bonus from the state is given to those citizens who pay for education: for themselves, a child or immediate family members.
Since in recent times Since practically all educational and educational institutions charge a fee, the refund of the income tax for education can at least slightly offset our costs. Accordingly, this is also the reason for filling out the 3-NDFL declaration.
So, let's look at the main questions: who and in what case is entitled to a social tax deduction for training, what are the terms and amount of income tax refund and what documents are needed to fill out tax return 3-NDFL.
Let's start by answering the question "Who can benefit from the income tax refund?"
Can
1. A working citizen, that is, one who works in any institution, receives an official salary, and, most importantly, pays income tax from it in the amount of 13%. At the same time, he must pay money for training.
2. Family. In the event that only one of its members works, that is, it meets the condition of paragraph 1, and the rest are dependents. A condition for receiving a deduction for tuition is to pay receipts for their relatives: brother, sister, children.
3. A prerequisite for the return of income tax for training is the availability of a state certificate and license of the educational organization.
You can watch this video tutorial or continue reading the article.
Can not get a social deduction for tuition
1. Individual entrepreneurs(IE), non-working citizens, housewives, that is, those people who do not receive official wages and, accordingly, do not pay income tax.
2. Pensioners who receive only a pension, therefore income tax was not withheld from it.
3. Children and other citizens who do not work, that is, again, they do not have the opportunity to pay the state income tax.
4. If a training organization does not have a state certificate and license, then the state will not return the money spent on training in it.
Example 1 ... The citizen works for state enterprise and is additionally engaged in paid foreign language courses. He pays for receipts on his own, is entitled to a social deduction for tuition.
Example 2 ... The citizen works at a state enterprise, and his sister is trained at a driving school. The brother pays the receipts, and he is entitled to social deduction for tuition.
Example 3 ... The citizen works at a state enterprise, and his sister is studying by correspondence at the institute. The sister pays for the receipts (her brother gives her money). In this case, the right to social deduction for education does not arise. It turns out that the brother works and pays income tax, but does not pay for the tuition (the receipt does not contain his last name). And my sister does not work, does not pay income tax, but pays for her studies.
Please note that spouse's tuition tax refund you can't get it.
What amount of tax deduction can be counted on
In general, 13% of the tuition fee paid is refunded. But here, too, there are different options and limitations.
1. According to Tax Code limit amount possible refund, from which 13% of income tax is charged is RUB 120,000 for every citizen. However, this limit includes ALL possible social deductions: education, medical treatment, pension contributions.
Example 1 ... During the year, a working citizen spent 20,000 rubles. for training, 80,000 rubles. for treatment and 50,000 rubles. translated into pension savings... Total RUB 150,000 As a result, the citizen has the right to return the tax on the amount of 120,000 rubles. (this is the maximum limit for all social benefits). 13% of this amount will be 15 600 rubles.
Example 2 ... During the year, a working citizen spent 20,000 rubles. for training and 50,000 rubles. transferred to pension savings. Total 70,000 rubles. 13% of this amount will be 9,100 rubles. As a result, the citizen has the right to return this amount.
2. The amount of the refundable tax deduction is limited to the amount of income tax paid during the year. She cannot exceed it.
Example 1 ... During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15 600 rubles. Total income for the year amounted to 200,000 rubles, from which income tax was paid in the amount of 13%: 26,000 rubles. As a result, the citizen has the right to return 15 600 rubles. (totally 13% of the amount spent on training).
Example 2 ... During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15 600 rubles. The total income for the year was 100,000 rubles, from which income tax was paid in the amount of 13%: 13,000 rubles. As a result, the citizen has the right to return 13,000 rubles. (only the amount that was withheld from him as payment of income tax).
Deadline for filling and submitting 3-NDFL
The 3-NDFL declaration can be submitted to the tax office throughout the year. There are no specific time and date restrictions. Accordingly, the earlier the declaration is accepted, the sooner you receive money to your account. The deadline for verification is 2-3 months.
Social tax return is filed only for the previous 3 years... If it is 2017, before the declaration is taken for: 2014, 2015, 2016. If the training was in 2013, and you did not manage to submit the declaration, then there will be no refund for this amount.
The rule to fill in a tax return 3-NDFL for the return of income tax for tuition is simple. The year of compilation and the year of study must be the same. Here there is no concept of an academic year (from September to May), but it is the calendar year (from January to December) that is taken into account.
Simply put, the date (year) on the payment receipt must correspond to the year for which the declaration is submitted.
Example 1 . The child studied on paid courses from November 2015 to February 2016. The father paid the receipts regularly (month to month):
- for November 2015 the payment was 11/10/15;
- for December 2015 - 12/10/15;
- for January 2016 - 01/10/16;
- for February 2016 - 02/10/16.
- for 2015, which includes payment for November and December;
- for 2016, which includes payments for January and February.
Example 2 . The child studied on paid courses from November 2015 to February 2016. Father paid receipts irregularly:
- for November 2015 the payment was 12/10/15;
- for December 2015 - 01/10/16;
- for January 2016 - 01/10/16;
- for February 2016 - 05/10/16.
- for 2015, which includes payment for November;
- for 2016, which includes payments for December, January and February.
Example 3 . The child studied on paid courses from November 2012 to February 2015. The father paid for all the receipts at once:
- for November, December, January and February the payment was 03/10/16.
- for 2016, which includes payment for all months.
In the third example, at first glance, everything is simplified: you paid the entire amount at once and you only need 1 declaration. But... Don't forget about the one year return limit. If the amount of the annual tuition fee exceeds 120,000 rubles. (13% of it - 15,600 rubles), then it is better to split the payment into 2 years so that you can return the entire amount in full.
What documents are needed
Here is a list of documents that will be required to fill out the 3-NDFL declaration in order to return the tuition income tax:
- Certificate 2-NDFL (original) on the income of a citizen for the year. Issued by the accounting department of the company where you work.
- Training contract (copy).
- License educational institution(copy).
- Payment receipts (copy).
- A special form for a certificate of the amount paid for training during the year (original). Issued by the accounting department of the educational institution.
- Certificate of completion of training (original).
The tax office is provided copies or originals (indicated in the list) of all these documents. But often inspectors who accept a 3-NDFL tax return want to see the originals. Therefore, it is better to take them with you to show them if the need arises. However, leave in tax office only copies follow.
Here we have reviewed the main provisions for tuition income tax refund... Answers to other popular questions can be found on this site in other articles or asked below in the comments.
You can always get an individual Skype consultation on how to draw up a declaration more profitably, or order the filling of 3-NDFL from us through the form.
Every taxpayer has the right to receive a tax deduction for training courses, refresher courses, for training in a driving school, etc.
In this article, we will consider in more detail the following issues:
- When can you get a tax deduction
- Tax deduction for taking courses
- List of required documents for income tax refund
- How to get a tax deduction for paid courses, for a driving school.
- When can you get a tax deduction
A tax deduction is the portion of income that is not taxed. In the event that you incurred expenses for education, you can recover the tax paid on these expenses. That is, if you officially work and pay income tax, then you can get back part of the money in the amount of 13% of the tuition fee. The maximum amount of tax deduction will be no more than 120,000 rubles.
According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for training, you can expect to receive a tax deduction. The tuition tax deduction is categorized as a social tax deduction. You can get a social deduction for education not only for studying at universities, but also in all educational institutions that have an appropriate license or other document confirming the status of an educational institution. In particular, it can be a training center for advanced training, a driving school, a training center, etc. The tax deduction for own education (as opposed to the deduction for the education of children) has no restrictions on the form of education: money can be returned for full-time, part-time, evening or any other form of education.
The amount of tax deduction for training in a driving school
The tax deduction is calculated for a calendar year and is determined by the following factors:
You can't get yourself back more money than transferred to the income tax budget (13% of the official salary)
You can return 13% of the cost of training, but no more than 15 600 rubles on hand, because maximum amount deduction is equal to - 120,000 rubles. (120 thousand rubles * 13% = 15 600 rubles)
Example: In 2015, you paid for your own tuition at a driving school in the amount of RUB 65,000. For 2015, you can return to yourself = 8 450 rubles. (65,000 * 13% = 8,450 rubles)
List of required documents to receive tax deduction
To reimburse the deduction for training courses and at a driving school, you must prepare the following package of documents:
- Declaration in the form of 3-NDFL;
- Copy of the passport;
- Copy of TIN certificate;
- Certificate of income in the form 2-NDFL for the reporting year (from all places of work for the reporting year);
- Agreement with an educational institution;
- Institutional license for the provision of educational services;
- Payment documents confirming payment for tuition, which must contain the data of the person who paid for the tuition;
- Application addressed to the head of the tax authority at the place of residence for the provision of a social deduction;
- An application addressed to the head of the tax authority at the place of residence for the return of income tax to your personal account.
- Personal bank account details (bank or salary card) for tax refund
How to get a tax deduction for paid courses, for a driving school
To receive a deduction, you need to draw up a 3-NDFL declaration and prepare a package of documents (see above), then having in hand all the required documents, a 3-NDFL declaration, statements and account details, you must submit it to the tax authority at your registration address. After checking the documents, cash will be transferred to your specified account. On average, it takes from one month to four.
Drawing up a 3-NDFL declaration is complicated procedure, in order to prepare required package documents, draw up a declaration and submit them to the tax office, it will take you a lot of time. In the event of a mistake, you will have to re-draw up the declaration and re-submit to the tax authority, thereby increasing the period for consideration and payment of the deduction.
Therefore, we recommend contacting specialized accounting companies, for example BUHprofi. ACCO Profi specialists will draw up a declaration during the day and prepare all the necessary package of documents and statements. Next, the courier of the company will meet with you at a convenient place for you to sign the declaration and statements, with subsequent submission to the tax authority.
This method is not only convenient, but also reliable: it minimizes the risk of an erroneously drawn up declaration, as well as distortion of the submitted data.
The legislation of the Russian Federation provides for the opportunity to return part of the money spent on the education of the child. The article explains how to do it right refund of personal income tax for the education of the child, what documents need to be drawn up, what procedure and the amount of payment.
Payer and student requirements
Every officially working citizen of the Russian Federation monthly gives 13% of his salary to the state in the form of personal income tax - income tax individuals... The state provides an opportunity for the worker to reimburse part of this money in the form of social tax deductions. One of them is for training costs. The procedure for its provision is regulated by clause 2 of Art. 219 NK.
The right to deduction belongs only to residents, that is, to persons who are in Russia for 183 days or more per year (clause 4 of article 210 of the Tax Code). This status is fixed at 31 December of the year for which the deduction is claimed.
The possibility of obtaining a deduction depends on the age of the student and the form of study. These data are grouped in a table.
The applicant | Conditions for receiving a refund | |
Age limit | Form of study | |
Person who paid for their education | Not limited | Any |
Parents who spent on teaching children | Up to 24 years old | Full-time |
Guardians (trustees) who paid for the wards | Wards under 18 Former wards under 24 years old |
|
The person who paid for the brothers (sisters), including the incomplete | Up to 24 years old |
If both the parent and the child paid for the studies, each of them can claim a refund.
For which educational institutions the tax deduction is valid. Status of educational institutions
A deduction for study costs is given in relation to educational organizations that have an appropriate license or other document confirming their status. The list is determined by the Law on Education in the Russian Federation No. 3266-1 of 12/29/12.
Tax refunds can be obtained not only for studying at a university, but also in other organizations:
- Preschool structures;
- Schools;
- Organizations of additional education for adults (driving courses, training centers, qualification courses, etc.);
- Children's organizations of additional education (dance, music, sports schools, etc.).
Refunds can be obtained for education purchased in state institutions, as well as in municipal and private organizations. The legislation of the Russian Federation allows you to receive compensation for the education of a child in foreign institutions. The deduction cannot be used if maternity capital money has been spent on the child's education!
What documents are required for registration of a deduction
All papers are drawn up for the taxpayer, not for the student. To receive a deduction, the following documents should be prepared:
- Applicant's passport.
- Declaration (form 3-NDFL).
- Training agreement. With the obligatory indication of its cost and data of the license for the right to carry out the educational process. If the tuition fees have changed during the year, confirmation of this is required (addition to the contract).
- Education payment documents ( cashier's checks, invoice statements, receipts, etc.).
- Child's birth certificate.
- Certificate from work on income 2-NDFL. If there are several places of work, the document must be obtained from each of them.
- Certificate of confirmation of full-time study (if it is not spelled out in the agreement).
Copies of the above papers are provided. You do not need to notarize them. You should write "True" on each sheet with your own hand, sign with a decryption and date.
During a personal visit to the IFTS, it is better to bring the original documents with you. The inspector can look at them to verify the authenticity of the copies and return them back.
What authorities should I contact?
You can reimburse the funds for the child's education at the place of employment or at the tax office. The differences between each of the options are shown in the table.
Question | Employer | Tax |
Study expenses incurred when you can apply | In the same year | From the beginning of next year |
What documents are required | All, except for forms 2-NDFL and 3-NDFL | Full package |
How to submit documents | Personally to the accounting department | In person, by mail or via the Internet |
How tax is refunded | The accrued personal income tax is monthly reduced by the accountant by the amount of deduction | The money is transferred to the taxpayer's account |
When sending documents by mail, you should make an inventory of them in two copies, put one in an envelope with papers, and leave the other for yourself along with the receipt of shipment.
It is possible to issue a social deduction at work for the training costs incurred in the current year. When reimbursing for previous periods, you only need to contact the IFTS.
Example # 1. Calculation of the tax deduction for university studies
In February 2016 N.N. Semenova paid for her son's studies at the university in the amount of 70,000. She is officially employed and receives a monthly salary of 30,000 rubles, of which 26,100 (30,000-3,900 personal income tax) are in hand. She decided to exercise the right to deduction through her employer.
In February of the same year, immediately after paying for her studies, she came to the Inspectorate of the Federal Tax Service with an application for the issuance of a notification certifying the right to a tax refund. In March, she received the document and took it to the accountant. I wrote a statement here.
The amount of personal income tax to be reimbursed was: 50,000 * 13% = 6,500 rubles. This amount will completely cover her personal income tax for one month (3,900 rubles) and part of the amount for the second (2,600 rubles).
This means that in March the employee will receive the full accrued salary - 30,000 rubles, in April - 28,700 rubles. (30,000-1,300). Subsequently, Semenova will receive her usual amount in her hands - 26,100 rubles.
If the employee issued a tax deduction, she received 6,500 rubles on the account. at a time, and at work her earnings would not change.
Receiving a deduction through the Federal Tax Service Inspectorate or an employer has its pros and cons:
- At work, a citizen receives compensation faster, since there is no need to wait until the end of the year to submit a declaration.
- Making a deduction adds extra work to the organization's accountant. Many people are reluctant to do this. In such cases, in order to avoid disputes and dissatisfaction, it is easier to contact the Federal Tax Service Inspectorate.
- If payments for studies are regular, it is better to go to the tax office once and draw up a deduction at the end of the year than to visit the accounting department repeatedly with another notification from the IFTS.
- Making reimbursement through work requires more action from the employee, you still have to visit the Inspectorate of the Federal Tax Service twice.
- If the year has ended, and the deduction issued at work has not been fully used, the balance of funds can be obtained only through the Federal Tax Service Inspectorate. We'll have to deal with its registration again and fill out 3-NDFL.
- If, at the end of the year, you need to file 3-NDFL for another reason (for example, due to the sale of real estate), it is easier to include in it a deduction for studies and not waste time on its registration at work.
Step-by-step instructions for drawing up a deduction
The procedure for obtaining a study deduction has several main stages. Their sequence is reflected in the table for registration by the employer and independently.
Stages | Employer | On one's own |
Step 1. | Prepare a package of documents, except for 2-NDFL and 3-NDFL | Take a certificate of income 2-NDFL at work |
Step 2. | Submit documents to the Inspectorate of the Federal Tax Service, write a corresponding statement | Draw up a 3-NDFL declaration on your own |
Step 3. | Pick up a ready-made notification after 30 days | Submit a package of documents to the tax office at the registration address and fill out an application for reimbursement of a part of personal income tax. (see →) |
Step 4. | Bring a notice to the accountant, write a deduction statement | Inspectorate of the Federal Tax Service will transfer the refund to the account within 30 days from the date of application |
Step 5. | The accountant will provide a deduction from the month of writing the application |
When contacting the IFTS, the taxpayer can write an application for deduction simultaneously with the submission of documents. The tax return has a 3-month period to check the declaration. The deadline within which the inspectorate will reimburse personal income tax is four months from the date of submission of documents.
Important! The deduction is eligible for a 3-year limitation period. After its expiration, funds cannot be received.
For example, in 2016 you can apply for a personal income tax refund for 2013-2015. If the study expenses were made in 2016, then you can get a deduction for them from 2016 to 2018.
Unlike the property deduction, the deduction can be used repeatedly: as soon as the corresponding costs arise.
Filling in a tax return for a tax deduction for a child's education
3-NDFL is filled in according to the form that was valid in the period for which the deduction was claimed. It must contain information about the applicant; the amount of income and personal income tax transferred for the period; the amount of training costs and the calculation of the deduction.
Filling out the form has some peculiarities:
- The document is filled in by hand in block letters or on a computer.
- The amounts are indicated in whole rubles.
- Corrections and duplex printing are not valid.
- Pages with no data do not need to be printed.
- At the bottom of each page, except for the title page, there is a signature and date of issue.
- You do not need to staple the sheets.
The document is filled in two copies. One remains in the IFTS, the second, with a mark of acceptance, is returned to the applicant.
You can fill out the declaration directly at the tax office using the provided sample. You can download the form on the Internet and fill it out at home or contact a specialized company.
Tax deduction amount
The amount of compensation is limited by the following limits:
50,000 rubles per year is the maximum amount of education costs for calculating the social deduction. This limitation applies to their own or ward children.
120,000 rubles per year - the maximum amount for calculating the deduction in relation to the adult himself, his sisters (brothers). This amount includes all social deductions that a citizen is entitled to claim. The person himself chooses what to take the deduction due to him (medical treatment, education, pension insurance, etc.)
Example # 2. Calculation of the tax deduction for full-time and part-time education of a child
In 2015 I.P. Ivanova paid for the tuition of her son, a full-time university student, in the amount of 90,000 rubles.
In 2015, Ivanova earned 480,000 rubles. (40,000 * 12 months). Accordingly, the accounting department for this period withheld personal income tax from her earnings in the amount of 62,400 rubles.
The limit for determining the amount of deduction is 50,000 rubles. For every child. Ivanova's income does not matter.
Ivanova for 2015 will receive the following deductions:
For a son: 50,000 * 13% = 6,500 rubles.
For a little daughter: 30,000 * 13% = 3,900 rubles.
For a daughter-correspondence student - 0 rubles, since children on distance learning no deduction is allowed.
Textbook costs cannot be included in the deduction; on bank interest on an educational loan; payment for maintenance and child care in kindergarten.
If both the parent and his children study in the family at the same time, the deduction can be returned to each of the family members.
Answers to current questions
Question number 1. Can I get a deduction for my college daughter if she has been on medical leave for a whole year?
Yes, a deduction is provided in this case.
Question number 2. My son is studying at a prestigious university in England. When submitting documents, in addition to the cost of his studies, can I include meals at the institute and travel in the costs? Documents confirming the expenses are available.
No, the state reimburses only the costs directly for the training process.
Question number 3. The agreement for education with a full-time educational structure was concluded not by me, but by my son. Can I exercise my right to deduction if I pay for his studies myself?
Yes, you can.
The amount of compensation is determined on the basis of payment documents based on the amount paid in rubles. The presence or absence of an agreement in ruble terms does not matter.
Question number 5. If all documents confirming the payment of the children's education are issued to the husband, can the wife apply for a deduction?
Yes maybe. If the marriage is officially registered, it does not matter which of the spouses will reimburse personal income tax.
So, the return of personal income tax for the education of a child is an opportunity to reimburse part of the funds spent on education. The reimbursement procedure is not a problem. The main thing is to comply with the prerequisites: to have an official job, the child's age must not exceed 24 years, and the training must be full-time.
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Last updated March 2019
List of documents for registration of deduction
In order to issue a tax deduction for training, you will need the following documents and information:
for teaching children
- copy child's birth certificate;
- , confirming the child's full-time education (required if there is no indication of the form of education in the contract). The IFTS serves original help.
- copy of marriage certificate(required if the documents are issued for one spouse, and the other receives the deduction for the child's education)
When registering a tax deduction for brother / sister additionally provided:
- copy own birth certificate;
- copy sibling birth certificates;
- certificate from educational institution, confirming full-time training (required if the contract does not specify the form of training). original help.
When registering a tax deduction for studying abroad, the following are additionally provided:
- notarized translations all documents drawn up in a foreign language;
It should be noted that in order to avoid delays and refusals, contact tax office follows with the most complete package of documents.
Preparation of documents using the service "Return Tax"
Service "Tax Refund" will help you quickly and easily prepare a 3-NDFL declaration and an application for a tax refund, answering simple questions. In addition, it will also provide you with detailed instructions on submission of documents to tax authorities, and in case of any questions when working with the service, professional lawyers will be happy to advise you.
How to certify copies of documents?
By law, all copies of documents must be notarized or certified by the taxpayer.
In order to independently certify you must sign every page(not every document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date... In this case, notarization is not required.