Compensation for the education of the child. Child education tax deduction
The tax code of the Russian Federation provides for the possibility of a refund of income tax for education. This nice bonus from the state is given to those citizens who pay for education: for themselves, a child or their next of kin.
Since in Lately Since almost all educational institutions charge a fee, then a refund of tuition income tax can at least slightly offset our costs. Accordingly, this is also a reason for filling out the 3-NDFL declaration.
So, let's look at the main questions: who and in what case has the right to social tax deduction for tuition, what are the terms and amount of income tax refund and what documents are needed to fill out a 3-personal income tax return.
Let's first answer the question "Who can take advantage of 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 from it income tax 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, fits the condition of paragraph 1, and the rest are dependents. The condition for receiving a tuition deduction is that they pay receipts for their relatives: brother, sister, children.
3. An obligatory condition for the return of income tax for education is that the educational organization has a state certificate and license.
You can watch this video tutorial or continue reading the article.
Can not receive a social deduction for tuition
1. Individual entrepreneurs(IP), non-working citizens, housewives, that is, those people who do not receive official wages and therefore pay no income tax.
2. Retirees who receive only a pension, so no income tax was withheld from it.
3. Children and other citizens who do not work, that is, again, they do not have the opportunity to pay income tax to the state.
4. If the 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 . Citizen works for state enterprise and additionally engaged in paid foreign language courses. Pays receipts independently, has the right to social deduction for the education.
Example 2 . A citizen works at a state enterprise, and his sister is studying at a driving school. The brother pays the bills, and he is entitled to a social deduction for tuition.
Example 3 . A citizen works at a state enterprise, and his sister passes distance learning at University. The sister pays the receipts (the brother gives her money). In this case, the right to a social deduction for tuition does not arise. It turns out that the brother works and pays income tax, but does not pay for education (his name is not indicated on the receipt). And the sister does not work, does not pay income tax, but pays for her education.
I draw your attention to the fact that Spouse's tuition tax refund cannot be obtained.
How much tax credit can you expect?
In general, 13% of the paid tuition fee 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 120 000 rub. for every citizen. However, this limit includes ALL possible social deductions: education, 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 150,000 rubles. As a result, a citizen has the right to return tax from 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 retirement 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 can't get over 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 amounted to 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 out and submitting 3-NDFL
Declaration 3-NDFL can be submitted to the tax office throughout the year. There are no special restrictions on terms and dates. Accordingly, the sooner the declaration is accepted, the sooner you receive money into your account. The period for verification is set at 2-3 months.
The tax return for the return of the social is submitted only for the previous 3 years. If it is now 2017, before the declaration they take for: 2014, 2015, 2016. If the training was in 2013, and you did not have time to submit the declaration, then there will be no return on this amount.
rule to fill out a 3-NDFL tax return for a refund of income tax for training simple. The year of compilation and the year of study must match. 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) in the receipt of payment must correspond to the year for which the declaration is submitted.
Example 1 . The child studied at paid courses from November 2015 to February 2016. Father paid receipts regularly (month after month):
- for November 2015, the payment was 11/10/15;
- for December 2015 - 10.12.15;
- for January 2016 - 01/10/16;
- for February 2016 - 10.02.16.
- for 2015, which includes payments for November and December;
- for 2016, which includes payments for January and February.
Example 2 . The child studied at paid courses from November 2015 to February 2016. My father paid bills 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 - 10.05.16.
- for 2015, which includes payment for November;
- for 2016, which includes payments for December, January and February.
Example 3 . The child studied at paid courses from November 2012 to February 2015. The father paid all the receipts at once:
- for November, December, January and February payment was 03/10/16.
- for 2016, which includes payment for all months.
In the 3rd example, at first glance, everything is simplified: he paid the entire amount at once and only 1 declaration is needed. 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), it is better to split the payment over 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 complete the 3-NDFL declaration in order to return 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.
- Contract for training (copy).
- License of an educational institution (copy).
- Payment receipts (copy).
- Special form of certificate of the amount paid for tuition during the year (original). Issued by the accounting department of the educational institution.
- Certificate of completion of training (original).
Provided to the tax office copies or originals (indicated in the list) of all these documents. But often the inspectors who take tax return 3-personal income tax, they want to see the originals. Therefore, it is better to take them with you to show if the need arises. However, only copies should be left at the tax office.
Here we have reviewed the main points tuition 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 it is more profitable to draw up a declaration, or order filling out 3-personal income tax from us through the form.
The state provides Russian taxpayers with a number of preferences. One of them is a tax deduction for the education of a child. Not only citizens of the Russian Federation can apply for a refund of personal income tax for education. This benefit is relevant for Russian taxpayers with or without any passport. That is, the criterion is not citizenship, but the fact of replenishing the budget of the Russian Federation.
We will analyze how to do this in 2019, what documents to collect and where to send.
social tax deduction
The legislation of the Russian Federation establishes a rule for the allocation of compensation to taxpayers related to their costs in certain areas. Part of them is a social deduction provided in connection with the costs:
- for education;
- for treatment;
- on the ;
- for charity.
Features of educational preferences
The benefit is first allocated to non-cash form. You can receive money into the account only after a personal appeal to the Federal tax service(FNS). Thus, two applications will have to be submitted:
- on the appointment of compensation;
- about transferring money.
Or initiate the receipt of funds through the employer. At the same time, the tax authority reduces personal mandatory contributions for personal income tax for the amount established by the preference. Money is paid along with earnings, and is taken into account by drawing up acts with the accountant of the company.
When calculating preferences, the following rules are followed:
- the deduction is applied to the personal income tax base of a certain year;
- limited to the amount of tax paid;
- is not carried over to the next period;
- a benefit can be claimed multiple times when circumstances causing its allocation appear;
- the amount of the preference is limited within the reporting year (Article 219 of the Tax Code).
Reference! The legislation allows the use of preference for tuition in educational institutions licensed by the state. There are no restrictions related to:
- with the type of educational institution;
- form of ownership;
- place of deployment (within the Russian Federation or abroad).
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Who is supposed to
Article 219 of the Tax Code contains a list of persons who are entitled to this benefit. These are people who spent money on education in a licensed educational institution. Specific indicators are given in the table.
Table of secured taxpayers tax break for the education
Reference! Documents must be issued for the applicant, and not for the student.About educational services
The deduction is allowed to be issued for services provided by the institution within the framework of Law No. 3266-1 of 07/10/1992 "On Education" (repealed). These include not only universities. The list includes:
- Kindergartens.
- Schools of all levels.
- Institutions of additional education:
- for adults (courses, driving schools, etc.);
- for minors (music, art, sports schools, etc.).
Reference! An educational organization can have any form of ownership:
- state;
- private;
- different.
How much money is returned
The amount of preference depends on the recipient of educational services:
- the taxpayer is provided with a maximum amount of 120 thousand rubles;
- the same amount is due if the applicant's brother or sister is studying;
- the amount of benefits for other relatives is lower - up to 50 thousand rubles.
It should be remembered that the educational benefit is part of the social deductions, which are subject to the maximum rule. For example, if a citizen spent 90 thousand rubles on treatment, then only 30 thousand rubles remain for education.
Prompt! The preference is provided for the entire period of study, even for the period of academic leave.
Example
In 2016, the manager Kornakov A.P. offered the position of creative director with a salary of 60 thousand rubles.
The man needed to improve his skills. Having accepted the offer, he simultaneously entered the university on a paid basis. The cost of the annual course amounted to 120,000 rubles under the contract. Only 3 years.
Kornakov A.P. paid the entire period at once, making 360,000 rubles. And in January 2017, he applied for tax preferences. He provided documents on tuition fees (there were no other grounds for receiving a deduction).
The calculation is:
- For 2016, personal income tax was deducted from Kornakov in the amount of: 60,000 rubles. x 12 months x 13% = 93,600 rubles. ( limit base to provide benefits).
- The limit amount of 120,000 rubles is taken into account in the calculation of preferences. (total expenses of 360 thousand rubles exceed the established maximum): 120,000 rubles. x 0.13 \u003d 15,600 rubles.
- Thus, Kornakov was given the maximum deduction.
Conclusion: the man's mistake is that he immediately paid for all three years of study. If the funds were contributed annually, then he could increase the size of the preference: 15,600 rubles. x 3 years = 46,800 rubles
Obtaining Method
The described benefit is issued by the tax authorities. At the same time, specialists take into account the following requirements of the Tax Code:
- documents in general order are accepted for the next year after making funds for services;
- there is a statute of limitations for applying for compensation - 3 years (in 2018 it was possible to apply for preferences for 2017, 2016, and 2015);
- if the applicant plans to receive compensation through the employer, then it is allowed to apply in the year the money is deposited (Article 1 of Law No. 85-FZ of 04/06/2015).
What papers to submit
In order to receive compensation, it is necessary to prove the fact of making funds for receiving educational services by a person established by law. It follows from this that the set of papers varies depending on the situation.
The overall package includes:
- declaration 3 - personal income tax;
- certificate from the place of service on income for reporting period(2- personal income tax);
- copy of the agreement with the educational organization:
- indicating the details of the license;
- or a separate copy of the license itself;
- an additional agreement if the price increased in the reporting year;
- payment documents confirming the fact of depositing funds.
When depositing money for the education of another person (from the list above), you will additionally need:
- a certificate stating that the services are provided in person;
- child's birth certificate;
- decision on the appointment of guardianship;
- documents confirming family ties with a sister or brother.
Important! You need to specify the method of receiving compensation:
- through the tax authority (separate application);
- through the employer (specify his details).
Application for money transfer
After conducting a desk audit, the amount of compensation appears on the personal account of the taxpayer. Citizen's right:
- apply to the tax authority for receipt;
- ask for accounting through the employer;
- defer funds to a later period (up to three years).
An application for transferring money to a personal account has a prescribed form. A sample can be downloaded from the official website of the Federal Tax Service. The structure of the document is as follows:
- The header (upper right corner of the sheet) should contain the following information:
- the name of the tax authority;
- location address;
- taxpayer's personal information:
- Full name in the nominative case;
- registration address;
- contact number;
- In the center is the name "Statement";
- Below, from the red line (leaving margins of 3 cm), a request for a transfer to the account of social deduction funds for such and such a period;
- Bank and card details;
- Signature and date.
How to get from an employer
At the place of service, compensation is taken into account in the year of making money for training. The reversal algorithm is as follows:
- Prepare all documents from the above list.
- Take the application to the local branch of the Federal Tax Service.
- After 30 days, get your hands on a certificate.
- Take it to the accounting department and write a request for compensation.
- The amount of compensation will be taken into account in the calculation of wages.
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The state is constantly trying to support those who educate themselves and develop their children. To do this, from the funds paid for tuition, you can return the income tax withheld from income.
Refund of personal income tax for training - what is it?
These are tax deductions. social type, offset primarily by taxes of the "social" type - such as medical support, study, purchase of medical insurance. In other words, a tuition tax deduction is a tax credit received from social spending.
Unlike the standard benefit that is given to a father or mother for a minor and is paid at the workplace, this benefit is only valid if the tuition income tax has already been paid. Compensation is prescribed in 219 Art. Tax Code of the Russian Federation.
The legislation of the country does not offer to make a choice between a minor and a deduction for education. You can apply for both types of compensation.
For example, if a parent pays for a visit to his minor in a private garden, then he can apply for both types of benefits. If there are problems with this, then you need to contact the tax.
These compensations seriously differ in the receipt of funds, the methods of registration, as well as in the amounts. In addition, if standard deductions are issued by both parents and at the place of work, then The following rules must be met in order to apply for social security benefits:
- The deduction is made not when the payment was made, but after the year in which the payments were made.
- Unlike standard deductions, the application must be submitted not at the place of work, but in FTS. Although here the citizens have little choice.
- The amount for the time while the citizen had the right to compensation, but did not draw up documents, is paid in a lump sum.
Who is eligible for the benefit
You can receive compensation students themselves, and child's relatives paying for his services, up to brothers and sisters. To do this, it is enough to issue face-to-face agreement. They can do this:
- child's parents who has not reached the age of 24.
- Guardians for minors.
- Also, if guardianship has ended, but the guardian wants to pay for services, this can be done for a child under 24 years old.
- This can be done by a person both for half-blooded and full-blooded sisters and brothers up to 24 years old.
If the standard benefit is issued for both parents, then the social benefit is issued only for one of them, and not necessarily for the one who paid for the service.
The Ministry of Finance has an explanation on this topic. So, if both parents are married, then everything that they have is considered jointly acquired. Therefore, if one of them paid for the services, then with his consent, compensation can be issued by the second parent.
Restrictions on age and terms of study
Decide on age limits. If you have paid income tax for your education, then you will be compensated for it at any age and in any form, whether it is part-time or even evening.
With children, everything is a little more complicated - you can return the tax on them before their coming of age, or up to 24 years old if the child is studying full-time. If a person is under former guardianship, then the guardian who wants to pay for his education can also receive compensation. up to 24 years.
The period for which the funds can be returned
The law states that a person making a deduction can apply for a benefit for the entire period of time during which the training takes place, up to and including academic leave. And for the parent, the deduction will act as follows:
- If the graduate is not yet 24 years old, then the tax will be provided Until the end of the month.
- If this year he will be 24 years old, then the tax will be provided until the end of the year.
You need to apply for compensation after the end of the year when the payments were made. If the training takes place over several years, then documents are submitted to the Federal Tax Service for several years, or once for all years.
If for some reason the taxpayer did not have the opportunity to return the tax immediately, this can be done within 3 years after the service has been paid.
If you apply to the Federal Tax Service in 2018, then you can receive compensation for 2015, -16 and 17. Moreover, it does not take into account whether your child has finished gnawing the granite of science and how old he is. For example, if the child is already 25 years old, then you can get a deduction for those years when he was already studying, but he has not yet turned 24. Of course, if you have checks for that.
How much can you get
Compensation is provided only to a working family that pays for the child's education, not over 24 years of age and carrying out full-time education. Such a family can receive compensation for the income tax paid, but the amount spent on education should not exceed 50000 rubles. That is, in a year, the amount of personal income tax for each child cannot exceed 6500 rubles.
In this case, the deduction can be granted for staying in kindergartens, private and public schools, colleges, universities, and even courses. In this case, the contract must be concluded between one of the parents and the educational institution. And of course, the educational institution itself must have a license for educational services.
To receive the funds listed above, you should go to the Federal Tax Service at the end of the school year. In this case, the following conditions must be met:
- The child for whom compensation will be received must not be over 24 years old. In addition, he must be trained only on a full-time basis.
- Not a third-party organization should pay for tuition, but one of the parents, or both parents alternately. This cannot be done by any company, enterprise, or even a charitable foundation.
- In order to receive compensation, the parent must be officially employed and, accordingly, paid income tax. Those who do not work cannot receive a tax refund.
The total amount of the tax credit provided for each child, is equal to the sum, which the family paid for his education for a year. That is, in fact, the funds that were spent on study are not subject to personal income tax. However, there are certain limits that apply to amounts. So, you will not receive more funds than you paid for taxes.
The deductions for the calendar year could not exceed:
- 50 000 rub., which were spent by parents on study.
- 120 000 rub., paid for the education of a sister or brother.
For example, if a family spent 70,000 rubles on studies in a year, then compensation will be returned only from 50,000 rubles. To calculate compensation, follow these steps:
50000 x 13% = 6500 rubles.
Maximum received per child:
- 6 500 rub. - for one child.
- 15 600 rub. - for a brother or sister under the age of 24.
For receiving personal income tax no matter for which years of study you paid the funds - the actual date of payment is important. Compensation is paid from wages - winnings do not participate in the distribution of benefits.
An example of calculating the deduction for a child
Suppose that the daughter of a certain Lyudmila entered the magistracy in 2015, where she needs to study for two years. For a year in an educational institution, you need to pay 100 thousand rubles, but the daughter's father pays the entire amount at once for two years. In 2016, Lyudmila decides to issue compensation and, having collected paperwork for registration, submits them to the Federal Tax Service. At the same time, her husband's salary is 40 thousand rubles a month.
Since the study was paid in full for 2 years, the amount of payment for which compensation can be received is 50,000 rubles, and not 200,000 rubles, as the father paid for it (we take into account the minimum specified by law). Therefore, when calculating the return, we consider this:
50000 x 13% = 6500 rubles
But the employer took the following personal income tax from Lyudmila's income:
40,000 x 12 (months) x 13% = 62,400 rubles
It turns out that Lyudmila will receive compensation equal to 6,500 rubles, since this amount does not exceed the maximum allowed by law. And I could get 13,000 rubles if I applied for a benefit for 2 years in a row.
By paying tuition for a child once, the parent lost the maximum deduction. Therefore, for those who pay for education, it is more profitable to divide the amount into parts and stretch it over several years of study.
How to apply for a benefit
When applying for a benefit, the taxpayer applies to the Federal Tax Service at the place of his stay or residence. For this:
- The education of a son or daughter is paid in full or by semesters.
- When the school year ends in which the parent paid for the child's knowledge, the papers collected for registration are provided in the Federal Tax Service.
- After consideration by the Federal Tax Service of securities, compensation is transferred to a bank account or card. Another option - funds are credited against future taxes.
Compensation will be transferred only after the taxpayer applies to the Federal Tax Service. If you do not want to wait for the end of the year, then you can apply for a benefit at the place of work by writing an appropriate application.
When applying for benefits with the employer, they act as follows:
- The Federal Tax Service is asked to confirm that the taxpayer wants to confirm their right to benefits. The list of documents for treatment is specified in the tax office.
- Within a month after applying, a corresponding document is issued.
- With confirmation paper, the person applies at the place of work. An application for early payment is being written.
- At work, personal income tax is calculated taking into account benefits. At the same time, funds are paid not once a year, as in the tax, but every month.
Paperwork for making a deduction
All papers collected by the person must be provided in the form of copies, but originals will also be needed. When sending them to the Federal Tax Service by mail, you must first certify the documents with a notary.
Of course, sending a letter by mail is more convenient - you do not need to visit the organization in person. But if you are applying for benefits for the first time, then it is better to visit the Federal Tax Service in person - if one of the papers is missing, you will find out about it right away.
When making a deduction for the past year, the following papers are collected:
- Application filled in free form. The amount of tax and the method of transfer are prescribed.
- 3-personal income tax.
- 2-personal income tax, which is taken at the workplace.
- A study agreement indicating the license of an educational institution, prices and forms of education.
- Receipts paid by the mother or father of the child.
- document for a child.
- Details on which the tax will be returned.
- If the contract does not contain information about the license, then a copy of it is needed.
- Also, if the document does not state that the child is studying full-time, then an appropriate certificate is needed.
- If the mother is involved in the benefit, and not the father who paid for the service, then a marriage certificate will be required.
- If the services are paid by the guardian, then the decision of the relevant authority is provided to the Federal Tax Service.
Papers for filing with the tax or the Federal Tax Service are updated annually. The same applies to receipts - they must be new every time. Well, the information that your child is still studying full-time should be updated every year.
Deadlines have limits:
- The decision is made quite quickly, within only ten days, but it may take some time to desk audit which can take up to three months.
- When a decision on the case is made, the applicant will be notified within 5 days.
- With the correct paperwork, money is transferred to the card within one month.
Registration of 3-NDFL
Before visiting the Federal Tax Service is filled form 3-NDFL using the certificate 2-NDFL taken at the place of service. It includes several pages that need to be filled out correctly, and due to the fact that the tax office annually introduces something new into it, it is impossible to focus on the forms for previous years.
It can be obtained and filled in one of the following ways:
- Private online services that are not very welcomed by the FTS. In addition, this service is paid. Most often, the tax office offers to fill out its services in real time - for example, "Taxpayer's Cabinet".
- The FTS website has special program, free for download. When filling it out, some nuances are indicated - for example, if you enter information incorrectly, or do not enter it at all, then the program will point you to this.
- The last option involves a personal visit to the organization. Here you can take a blank form and fill it out right on the spot.
When drawing up a document, the nuances are taken into account:
- The number of the Federal Tax Service where the document will be sent. To do this, the details should be taken care of in advance. But! On the tax website there is a list from which the desired organization is selected.
- It is obligatory to fill in such sections as full name, TIN, data from personal account and Russian code.
- The form contains the address of residence and OKTMO - this code is not on the site, but if desired, it can be easily found on the Internet.
- Information is written about the organization where the employee received wages. In the "Income" section, the number 13 is selected, that is, thirteen percent taxation. If there is a paid vacation, the code 2012 is prescribed, if there is a salary - 2000 rubles. The amount that has become the total for all income must match the number on the certificate from the place of work.
- If the allowance is issued specifically for study, then this section must be selected. And also indicate the real amount.
When filling out the program from the Federal Tax Service, a person who decides to return the funds has the opportunity to edit the document and print it at home. After filling out the form, you need to write an application, which will indicate the amount of the refund that you calculated.
Paperwork - for whom and why
Let's figure out for whom and how documents are drawn up.
The contract is for the mother, the payment is for the son
With this turn of events, the deduction will not be paid, due to the fact that both papers are issued only to the parent.
The contract is for the son, the payment is for the mother
The same situation is when the allowance will not be paid due to the fact that both papers are issued to the mother or father.
All papers - on the son
The tax office will not pay compensation at 100% and will be right, based on the Letter of the Ministry of Finance of October 28, 2013 No. 03-04-05 / 45702.
Example of compensation for self-tuition
A certain Ivanova paid 60,000 rubles for a higher educational institution. Her income for the year at work turned out to be 480,000 rubles. (40,000 x 12). The income deduction for her amounted to 62,400 rubles (480,000 x 13%).
Let's calculate the deduction:
Since Ivanova paid 60,000 rubles for her education, the amount to be returned will be 7,800 rubles (60,000 x 13%). And if the personal income tax was paid in full, then Ivanov can receive the same full amount in his hands.
An example for children studying full-time and part-time
Let's consider another example. Suppose that all the same Ivanova has three children, and she paid for them as follows:
- For the eldest, who is studying full-time, 70,000 rubles were paid.
- The youngest spent 40,000 rubles in a private garden.
- I had to pay 60,000 rubles for my daughter in absentia.
At the same time, Ivanova's total annual income amounted to 480,000 rubles (40,000 x 12). At the place of work with Ivanova, they took 62,400 rubles (480,000 x 13%). Let's calculate how much we had to compensate.
For each child in this family, personal income tax will be calculated differently:
- So, you can’t get more than 6,500 rubles for a senior, since the allowance is issued not for the amount that was paid for him, but for 50,000 rubles.
- For the youngest, the amount will be less - 5200 rubles. (40,000 x 13%).
- As for the daughter, the allowance does not rely on her at all, since this form of education is not paid.
In total, all children account for 11,700 rubles.
Example with multiple compensations
Ivanova, in addition to her own studies for 80,000 rubles, also paid funds for her husband's medicines for 60,000 rubles. At the same time, her income did not change and also amounted to 480,000 rubles. per year. The tax has not changed, which is still equal to 62,400 rubles.
Calculate compensation:
In total, Ivanova paid 140,000 rubles for her studies and medicines. But she cannot receive compensation from this amount, since the maximum under the law is 120,000 rubles. Therefore, the maximum benefit returned by Ivanova is 15,600 rubles (120,000 x 13%).
Features of the application of benefits
There are some nuances that are important when applying for benefits. For instance, you need to pay attention to the form of training when applying for compensation, since the Federal Tax Service will only miss face-to-face forms.
Education of children has the right to pay only the parent, or both mother and father in turn - when paid by third parties, the deduction will not be paid again.
And of course, in order to get finance, must be officially employed, and every month to pay taxes on wages to the state.
We also recommend watching a useful video about tuition tax deductions with examples of calculations:
According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction or, to put it simply, get back part of the money spent on education.
A tax deduction is the portion of income that is not taxed. Therefore, you can recover the tax paid on the expenses incurred on education. That is, if you officially work (and, accordingly, pay income tax) and paid for your education or the education of your children / brothers / sisters, then you can get back part of the money in the amount of up to 13% of the cost of education.
When can I get a tax deduction for my own education?
You can take advantage of the social tax deduction for your own education and get some of the costs back if:
- You paid for educational services in official educational institutions (for example, at a university, technical school, driving school or training courses).
- Are you officially employed and pay income tax(it is paid by all employees);
The note: the tax deduction for own education (unlike 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.
Tax deduction for self-tuition
The tax deduction for self-tuition is calculated per calendar year and is determined by the following factors:
- You can't believe yourself more money than transferred to the income tax budget (about 13% of the official salary)
- You can return up to 13% of the cost of paid training, but not more than 15,600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles. (120 thousand rubles * 13% = 15,600 rubles)
- The limit of 15,600 rubles applies not only to the deduction for education, but to all social deductions (except for expensive treatment and charity). The amount of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. (accordingly, you can return a maximum of 15,600 rubles for all deductions).
Example: In 2018 Ivanov A.A. paid for his own education at the university in the amount of 150 thousand rubles. At the same time, in 2018 he earned 250 thousand rubles and paid income tax of 31 thousand rubles. Because maximum amount tax deduction is 120 thousand rubles. (which is less than 150 thousand rubles), then for 2018 (in 2019) Ivanov A.A. will be able to return only 120 thousand rubles. * 13% = 15,600 rubles.
In what cases and in what amount can I get a deduction for the education of my children?
You can receive a social tax credit for the education of your children if you meet the following conditions:
- the child is not older than 24 years;
- the child is enrolled in full-time education ( Kindergarten, school, full-time university, etc.);
- the contract for payment of educational services is drawn up for you (or your spouse);
The maximum deduction per child is 50,000 rubles. (6,500 rubles to be returned)
Example: In 2018 Ivanov A.A. paid for:
- correspondence education at the university for his daughter Katya in the amount of 30 thousand rubles;
- education in a paid school for his son Kolya in the amount of 40 thousand rubles;
At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax of 31 thousand rubles.
Since Katya is studying at the correspondence department, Ivanov A.A. cannot return. Therefore, for a maximum of 2018 (in 2019), he will be able to return 40 thousand rubles. * 13% = 5,200 rubles.
More detailed information about the deduction for the education of children (the amount of the deduction, restrictions, nuances of paperwork) you can read in the article: Features of the tax deduction for the education of children.
In what cases can I receive a deduction for the education of my brothers / sisters?
You can receive a social tax credit for the education of your brothers/sisters if the following conditions are met:
- brother/sister no more than 24 years old;
- brother / sister is studying full-time (kindergarten, school, full-time university, etc.);
- the contract for payment of educational services is drawn up for you;
- actual payment documents (receipts, payments) must be drawn up in your name (or a power of attorney is issued to transfer funds);
The amount of the tax deduction for the education of brothers / sisters
The amount of the deduction for the payment of educational services for brothers / sisters is calculated for the calendar year and is determined by the following factors:
- You cannot get back more money in a year than you transferred to the income tax budget (about 13% of the official salary)
- IN total amount You can return up to 13% of the cost of paid education, but not more than 15,600 rubles per year.
Example: In 2018 Ivanov A.A. paid for the education of his own brother Ivanov V.A. at the university in full-time education in the amount of 80,000 rubles. At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax of 31 thousand rubles. Accordingly, for 2018 Ivanov A.A. will be able to return 80,000 * 13% = 10,400 rubles.
How to get a deduction?
The process of obtaining a deduction can be simplified by using our service. It will help to issue a 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions for submitting documents to tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.
When to submit documents and for what period can I return the tax?
To apply for a tax deduction, you will first need:
- declaration 3-NDFL;
- an agreement with an educational institution;
- documents confirming your expenses;
- documents confirming the paid income tax (certificate 2-NDFL).
When and for what period can I get a tax deduction?
You can only get tuition refunds for the years in which you paid directly. At the same time, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for tuition in 2018, you can return the money only in 2019.
If you have not issued a deduction immediately, then you can do it later, but no more than three recent years. For example, if you studied and paid for tuition at a university in 2014-2018 and did not receive a tax deduction, then in 2019 you can only get a tax refund for 2016, 2017 and 2018.
The entire procedure for obtaining a deduction usually takes from three to four months (most of the time it takes the verification of your documents by the tax office).
The note: From January 1, 2016, the social tax deduction for training can be received through the employer, and there is no need to wait for the end of the calendar year. You can find more details about receiving a deduction through an employer in our article:
It states that when paying for tuition, a citizen has the right to receive a tax deduction, that is, if you receive education at an educational institution that has a license, part of the money paid can be returned.
A tax deduction is an opportunity to get back the tax that was withheld by the employer before the payment of wages. The tax deduction also applies to the expenses that a citizen made for education.
Right return of personal income tax for training applies to persons who are officially employed, that is, their income is taxed. You can get a tax deduction if you pay for your education, children, brothers or sisters. 13% of the amount paid is refundable.
Cases that provide for the right to receive a tax deduction.
It is possible to return a part of the amount paid for education, subject to the following conditions:
- you are officially employed (i.e. your income is subject to personal income tax);
- you get education in official educational institutions (technical school, driving school, university);
- a contract for training and payment documents in your name.
If the deduction is for a relative:
- The child, brother or sister is under 24 years of age;
- Brother, sister, child get education full-time learning;
- Educational services are provided by an officially licensed educational institution;
- In practice, it is better that you are listed as the payer in the contract;
- Receipts and payments must also be issued to you.
Please note that if you pay for your own training, then there are no restrictions on the form of training. If payment is made for the education of children, brothers or sisters, then the right to a tax deduction arises only when they receive full-time education. In addition, in any case, payments must be issued in the name of the recipient of the deduction.
How much can I get back after paying for OWN tuition?
The amount of the deduction is calculated from the amount that you paid for tuition in the current calendar year. At the same time, the law establishes that you can recover no more than 15,600 rubles a year. This figure is derived from the so-called tax deduction limit. For social tax deductions in 2019, the limit is set at 120,000 rubles (13% * 120,000 = 15,600 rubles).
The limit of 15,600 rubles is set not only for the tuition tax deduction, but also for all social deductions. The only exception is expensive treatment and charity. The amount of all social deductions for the year cannot exceed 120 thousand rubles. Therefore, only an amount of 15,600 rubles can be returned for a year.
For example: citizen Petrov P.P. in 2018, he paid for his own education at a higher educational institution in the amount of 160 thousand rubles. In 2018, he earned 300 thousand rubles and, accordingly, paid income tax in the amount of 39,000 rubles (300,000 * 0.13 = 39 thousand rubles). Due to the fact that the maximum amount of the social tax deduction is 120,000 rubles, Petrov P.P. will be able to return a maximum of 120,000 * 13% = 15,600 rubles.
The amount of the tax deduction for the education of children, brothers or sisters
It is impossible to return personal income tax for training more than the amount that you transferred for the year to the income tax budget. In total, you can return up to 13% of the cost of education, but no more than 6,500 rubles per year for one child. This is due to the fact that the maximum amount of the social deduction for the education of each child cannot exceed 50,000 rubles (50,000 * 0.13 = 6,500 rubles). Accordingly, a year for the education of two children, you can return the amount of 13,000 rubles.
It is worth noting that the maximum amount for own education and the maximum amount for the education of children, brothers or sisters do not affect each other and are calculated separately.
An example of calculating the tuition deduction: In 2018, Sidorov S.S. paid for the correspondence education of the eldest daughter in a higher educational institution in the amount of 20 thousand rubles and the education of the youngest son in a technical school in the amount of 30 thousand rubles. For the year Sidorov S.S. earned 200,000 rubles, therefore, paid income tax in the amount of 200 thousand rubles * 0.13 \u003d 26,000 rubles. Due to the fact that the eldest daughter is studying at the correspondence department, to receive a tax deduction Sidorov S.S. can not. For the education of the youngest son, you can return 30,000 * 0.13 = 3,900 rubles.
The procedure for receiving a social deduction for tuition
First you need to prepare the package required documents:
- documents that confirm your expenses (receipts, payments);
- an agreement with an educational institution for the provision of educational services;
- a copy of the license of the educational institution;
- a document confirming the degree of relationship;
- certificate 2-personal income tax from the employer.
After that, all collected documents must be submitted to the tax office. Tax office checks the accuracy and completeness of the submitted documents. As a result, a decision is made, which is communicated to the applicant, and in case of a positive response, a cashless transfer is made. Money in the name of the applicant.
From January 1, 2016, you can use the simplified procedure for obtaining a deduction - submit a package of documents (minus the declaration) to the tax office, receive a notification of confirmation of the right to a deduction within 30 days, and contact your employer with this notification and an application for a social deduction. The employer must provide this deduction starting from the month of your application.
For how long and when can you make a tuition tax refund
You can only receive a refund for the period when you paid for the tuition. Documents must be submitted in the year following the year of payment, that is, for 2018, the tax deduction can only be received in 2019. You may not be able to file a tax deduction right away. In this case, the social deduction will apply only to the last three years. For example, if you attended tertiary education from 2013 to 2018, then by applying for a tuition deduction in 2019, you will only be able to receive a refund for 2016, 2017, and 2018. The money will be credited to your account within 2-4 months from the date of submission of all necessary documents. Most of this time is occupied by the verification of documents by the tax office.