Calculation of social tax deductions for education. Social tax deduction for tuition
When paying for tuition (your own or relatives), you have the right to receive a partial refund from the state by issuing a tax deduction. How to get a tax deduction for training, who is eligible for it, what documents are needed for this, how to calculate the amount of compensation - you will find answers to these and many other questions in our article.
Who is entitled to a deduction
You have every right to claim compensation for part of the funds paid for tuition if you are officially employed and your employer deducts personal income tax from income and transfers them to the budget. Relations with the employer can be formalized both by an employment contract and a work contract - this does not matter to receive compensation. The main criterion is the transfer of personal income tax to the budget, since the deduction is made by reducing tax base income tax. In fact, the refund amount is 13% of the tuition fee paid.
Compensation can be issued if you pay funds for:
- Education at the university;
- Training activities for the purpose of professional development or reprofiling (including seminars, trainings);
- Teaching a child in kindergarten, school;
- Getting a kid additional education(school of arts, music school, circles of physical development, etc.).
- You can also claim a tax refund for training in a driving school or foreign language courses.
It should be noted that you can receive reimbursement not only for education in public schools and universities, but also when paying for the services of private educational organizations. Wherein:
- the university (school, courses) must have a license;
- the subject of the contract signed between you must be exclusively educational services.
When you can't get a refund:
- Modern practice shows that when drawing up contracts, private centers indicate in the subject consulting or information services. Such an agreement does not serve as a basis for receiving compensation.
If the training is paid in full using maternity capital.
Conditions for obtaining a tax refund: calculations and examples
You can receive a refund from the state when calculating both for your own education and for the education of relatives (children, brothers, sisters). But the conditions that must be met for issuing a tax deduction are different in each case.
Reimbursement for self-tuition
If you are an officially working citizen who monthly transfers personal income tax to the budget and pays for your own education. Conditions for receiving a deduction:
- The amount of compensation received by you during the year does not exceed the personal income tax that your employer transferred to the budget in the same period. The balance of the deduction is not carried over to the next year.
- The amount of the tax deduction is limited 120 000 rub. That is, you will not receive a refund of more than 13% of this amount.
- If in the current period you issued not only a deduction for tuition, but also, for example, a deduction for treatment, then the amount of compensation will still not exceed 15,600 rubles. (13% from 120,000 rubles). This is due to the fact that the NC determines the maximum value for social deductions in a year.
- If you paid for your studies for several years, but did not issue a refund, then you can return the funds only for the last 3 years. That is, if payment was made in the period from 2013 to 2017, then in 2018 you can submit documents only for 2015, 2016 and 2017.
- You are eligible for reimbursement for both full-time education and evening and correspondence classes.
Example 1:
Suppose, during 2017, from the salary of Penkov S.R. was retained and transferred to personal income tax budget RUB 35,820 In the same period, Penkov carried out the calculation for higher education at the university, a total of 74,600 rubles was paid for the year.
To return the tax, Penkov calculates the refund:
74 600 * 13% = 9 696
Since the compensation (9,696) is less than the paid personal income tax (35,820), Penkov has the right to claim a full refund.
Example 2:
Imagine that in 2015 Romashkina K.D. attended a driving school (54,900) and Spanish courses (74,260). The personal income tax paid by Romashkina is 61,800 rubles. How to determine compensation in this case?
General the tax base will be 129,160 rubles. (54,900 + 74,260), but Romashkina will receive a refund of 15,600 rubles. (120,000 * 13%).
Example 3:
In the period from 2011 to 2015 Semerenko G.S. paid for his own education at the university. The amount paid and transferred personal income tax present in the form of a table:
Since during the entire time Semerenko did not apply for a deduction, but applied to the IFTS in 2016, he will receive funds only for 2013, 2014, 2015. Based on the table, we calculate the amount for which he can claim:
- In 2013, the cost of studying was 39,800 rubles, which means that it is 5,174 rubles to be returned. (39,800 * 13%). Since the employer Semerenko transferred personal income tax more than this amount (12,600), he will receive the refund in full.
- In 2014, Semerenko quit his job, so he did not pay personal income tax, so he cannot claim a refund.
- Compensation for 2015 is calculated as 40,500 rubles. * 13% and is equal to 5,265 rubles. But since Semerenko got a job only at the end of 2015, the transferred personal income tax amounted to only 3,180 rubles, so he will receive a refund no more than this amount (3,180 rubles). The balance of the refund (2,085 rubles) is not transferred to the next year.
If we pay for the education of a child
The legislation allows you to issue compensation for funds not only for your own education, but also to receive a social tax deduction for the education of the child. As in the case of natural children, and with adopted children, the degree of your relationship must be confirmed by a certificate.
The conditions for reimbursement of the cost of education of children has its own characteristics, namely:
- You may be entitled to compensation if the child is under 24 years of age;
- The educational institution provides full-time services;
- You (not the child) are the signatory to the contract for educational services. Also, according to payments and receipts, you act as a payer for services;
- Base value at zero rate limited to 50,000 rubles., respectively, compensation does not exceed 6,500 rubles. (50,000 * 13%). The same principle is used when paying for the education of several children, i.e. you can get no more than 6,500 rubles for each child. in year.
Example 4:
Kirov S.D. in 2015 paid personal income tax 51,600 rubles. Information on the cost of education for Kirov's children, which he listed in favor of educational institutions, will be presented in the form of a table:
Let's calculate the return in each of the situations:
- Paying for his son's studies at a university, Kirov does not have the right to claim compensation, since his son is studying in absentia.
- Daughter of Kirov G.S. studies at school on a full-time basis, so Kirov can count on compensation. But since the funds paid in favor of the educational institution (53,200 rubles) are more than the allowable deduction (50,000 rubles), compensation will not exceed 6,500 rubles. (50,000 * 13%).
- The due compensation for attending the kindergarten by the daughter (33,600 * 13% = 4,368 rubles) will be transferred to Kirov in full.
In this way total amount to be returned to Kirov is 10,868 rubles. (6,500 + 4,368) and it will be fully reimbursed to him, since the paid personal income tax (51,600) exceeds this amount (10,868).
Conditions for a return for the education of a brother / sister
You are eligible to claim a partial refund of the funds paid for the education of brothers (sisters). The criteria for receiving a refund are similar to the conditions for issuing a deduction for children:
- Only face-to-face fees are refundable;
- the age of the brother (sister) should not be more than 24 years;
- payment documents and an agreement with an educational institution must be drawn up in your name;
- there is evidence of kinship between you and your brother (sister);
- with regard to the amount of the deduction, it exceeds the reimbursement when paying for the education of children and amounts to 12 000 rub. (to return - no more than 1,560 rubles).
How to get a deduction: step by step instructions
You can submit documents to the IFTS for or when paying for education at any time of the year, in contrast to filing a declaration in connection with or with payment in property (in these cases, until April 30 of the next year).
Stage 1. Collection of documents
The procedure for issuing a refund should begin with the collection of all documents. This stage is one of the most important, since the entire further process of obtaining a refund depends on the completeness of the collected papers and the correctness of their filling.
So, starting the procedure for issuing compensation, you should take care of providing:
- Identity document(original and a copy attached to it, certified by your signature);
- Applications for a deduction drawn up and signed by you personally. The legislation does not provide for a specific form for the application, therefore it is drawn up in free form. A sample application and an example of filling it out is given below. However, most organs tax service those involved in issuing deductions have their own approved form of the form (you can on our website). Therefore, before drawing up an application, you should contact the IFTS to obtain such a form and fill it out;
- Declarations in the form 3-NDFL(we will talk about the features of filling out the form below);
- Certificates from the place of work 2-NDFL, confirming the fact and indicator of the transferred personal income tax, The document, as a rule, is issued in the department that carries out settlements with personnel for remuneration. The certificate indicates the income received by you during the calendar year, as well as the amount personal income tax deductions for the same period. The IFTS provides several certificates if during the year you quit and then got a job again, or work part-time in different organizations;
- Agreement between you and the educational institution(copy). When submitting to the IFTS, you need to check whether the subject of the contract (training services) is correctly indicated, since the agreement for the provision information services does not constitute grounds for a refund. The signatory of the contract must be you personally;
- Licenses of an educational institution for the provision of training services(copy). According to the law, a license does not need to be provided if the details of the license are specified in the contract. But you need to be prepared for the fact that a representative of the tax authority may require a license for verification, so you should take care of preparing this document in advance;
- Payment documents, acting as confirmation of the fact of payment for educational services (copy). Such supporting papers are receipts, payment orders, in some cases - Bank statements and certificates of the educational institution on payment and absence of debt. You must be the payer on the receipts;
- Documents confirming relationship in case you issue a refund for a child, brother / sister. It is necessary to transfer to the IFTS copies of birth certificates (yours and a brother / sister or a child's certificate), certified by the owner's signature. You must have the originals with you to present to the inspector.
In some cases, for the tuition tax deduction, other papers will also be required, such as a certificate from the university confirming that the son / daughter is studying full-time. If you are the signatory of the agreement and the payer under it, and the spouse is responsible for the deduction, then the set of the above documents must be supplemented with a copy of the marriage certificate. Full list necessary papers should be clarified in each individual case.
Stage 2. Preparation of the declaration
The main document required when receiving compensation is the 3-NDFL declaration. When filling out the declaration, the following basic information must be entered in it:
- information about yourself as a taxpayer (full name, address of registration and other passport data);
- the amount of income received during the reporting period;
- the amount of personal income tax paid to the budget;
- the amount of tuition fees;
- tax deduction calculation.
You can get a declaration form and fill it out in the ways convenient for you, namely:
- Get the form directly from the tax office and fill it out on the spot according to the provided sample;
- Download the form on the website of the Federal Tax Service in advance Declaration of 3NDFL for 2017 and fill it out at home;
- Contact specialized organizations for filling out declarations (as a rule, they are located next to the tax office), services cost about 500-1500 rubles.
The most acceptable is self-filling with the help of the program, as it has a number of advantages:
- The program allows you to use the current form form, taking into account all the changes made.
- You have the opportunity to check the correctness and completeness of filling in all the necessary data.
- The electronic resource can be used at any time convenient for you, including weekends and holidays.
- Filling out the declaration in the program is not difficult, intuitively.
Using the program for filling out the declaration will allow you to avoid unpleasant red tape, so the current form is filled out, in addition, you can check whether everything is filled out correctly (see.
Stage 3. Transfer of documents to the Federal Tax Service
Having collected all the necessary papers, you proceed to the next stage of processing the return, namely, the transfer of documents. Everything collected papers You need to transfer it to the IFTS authority at the place of residence. There are three options for filing documents for a refund of income tax for tuition:
- Personally - you personally submit the package to the tax office;
- Mail - you send papers by mail, filling out a letter with a notification and a list of attachments;
- Representative - if any notarised power of attorney, your representative can file a declaration (sometimes they can accept a handwritten power of attorney).
If you are located geographically near the IFTS authority, then it is advisable to take all the papers to the tax officer personally. During the initial check, the representative of the Federal Tax Service will check the original documents with copies, detect possible errors and inform you, so you can immediately correct all the shortcomings.
If for some reason you do not have the opportunity to visit the tax office in person, then send the documents by mail. Upon receipt, an employee of the Federal Tax Service will check the attached inventory with the actual presence of papers and sign for receipt. The disadvantage of this method of sending is that if errors are found, you will only know after the verification, that is, after 90 days.
Stage 4. Verification of documents and receipt of reimbursement
After accepting your documents, the tax representative has 90 days to check them, after which you will be sent a written response about its results.
- If the answer is negative- then you should contact the Federal Tax Service to find out the causes and eliminate possible errors.
- If the answer is positive- in case compensation has been agreed upon, then you need to submit to tax statement for the transfer of personal income tax, indicating the current bank details your account. Please wait for the refund within 30 days after submitting an application.
Getting a deduction for training from an employer after 2016
The tuition tax credit can be obtained through the employer. In this case, you still need to first contact the tax office with the same package of documents (except for the 2-NDFL certificate from the place of work), and also indicate in the application the data of your employer (name, TIN / KPP, legal and actual address).
Your application will be considered within a month and at the end of the desk audit they will issue a notification - the right to receive a deduction. It will need to be transferred to the place of work (settlement department, accounting, etc.). So next month when transferring your monthly salary, the amount of payments will be made in full (personal income tax will not be withheld), that is, you will receive “on hand” 13% more than the usual monthly payment until the amount wages cumulative total will not reach the amount of the deduction.
A tax deduction is a system of compensation to citizens for part of the costs of acquiring housing, educational and medical services, purchase of pension policies and health insurance. Who can get a tuition deduction, what rules for receiving a deduction have been in effect since 2016, and what documents are needed for this - read below.
What is a tuition tax deduction?
The tuition tax deduction is a social tax deduction, regulated by the provisions of art. 219 of the Tax Code of the Russian Federation. What is the essence of the tax social deduction for education? A citizen, having spent money on paying for educational services, can partially reimburse these expenses by returning part of the income tax he paid.
Important! Many people think that the deduction is given only for studying at a university - this is not so. Expenses for a private kindergarten, school, additional education - art, music, language school - can be reduced by the amount of the tax deduction. Studying at a driving school or continuing education courses is also a reason to qualify for a deduction. The tutoring fee for an entrepreneur on a patent can also be claimed for deduction.
The size of the social tax deduction from the taxable income of an individual is limited - 120 thousand rubles a year, which means that maximum amount money that can be returned is 120,000 * 13% = 15,600 rubles.
The tax deduction for tuition has a number of nuances:
- 120 thousand rubles - a total deduction for all social expenses: for education, for treatment, and for additional insurance. Suppose a citizen Fetisov, having spent 30 thousand rubles on studying at a driving school, 100 thousand rubles on the purchase of a medical insurance policy and 10 thousand rubles on dental treatment, will receive a deduction in the amount of 120 thousand rubles. "Overspending" of 20 thousand rubles is not subject to deduction;
- Unlike the deduction for treatment, the educational deduction also applies to study abroad;
- the deduction is also given for the education of children, but then its maximum amount is 50 thousand rubles. If the deduction is provided for the cost of education of a sister or brother - the maximum is 120 thousand rubles;
- Unlike property deduction, a tuition tax deduction can be received every year - provided that you have incurred education expenses;
- the balance of the deduction cannot be transferred to the next year - having spent 100 thousand rubles on education in 2015, you are not entitled to count in 2016 on a deduction of 20 thousand rubles as a balance from 2015 and 120 thousand rubles of deduction for 2016;
- if you receive a deduction for your education, then the form of education does not matter, but for a deduction for a family member, only full-time education is needed;
you cannot receive a deduction for the education of a spouse, but both parents can simultaneously claim a deduction for the education of a child; - A deduction is given only if you paid the expenses yourself. If your employer paid or you spent on education maternal capital- You are not entitled to a deduction.
How to get a tuition tax refund
To receive a social deduction for tuition, you must be an officially employed citizen and receive wages, from the amounts of which the employer withholds income tax.
Attention! Despite the fact that since 2015 the tax rate on dividends is 13%, as for personal income tax, they are not included in the calculation of income for tax deductions (clause 5, article 1 of the Federal Law No. 366 of November 24, 2014).
That is, non-working pensioner, who paid for his granddaughter's education at an art school, has no right to a deduction. Like an entrepreneur on a simplified or imputed tax - since from his income he pays not personal income tax, but a simplified or imputed tax, respectively. But the IP on the OSN has the right to social deductions.
The statute of limitations for the tuition tax credit is three years after the money has been spent. For example, if in 2014 you studied at a driving school, then you can receive a deduction in 2015, 2016 and 2017. In 2018, you will already lose the right to deduct.
The amount of the social deduction for education is limited to two amounts: the maximum amount of the deduction provided and the amount of personal income tax paid for the year in which educational services were received. Let's explain with an example.
Dolgova Inga Fedorovna in 2015 paid her daughter Olga the first course of study at a prestigious university - 100 thousand rubles and preparation for admission from tutors - 30 thousand rubles. Inga Fedorovna's expenses amounted to 130 thousand rubles. Dolgov's salary is 50 thousand rubles a month. For 2015, she paid personal income tax in the amount of 50 thousand * 12 months * 13% = 78 thousand rubles. Inga Fedorovna is entitled to a deduction of 50 thousand rubles - because she pays for the child's education. This means that 50,000 * 13% = 6,500 rubles should be returned to her. She will not be able to get a deduction from the balance of Dolgova's expenses (80 thousand rubles).
But if Olga Dolgova herself paid for the education directly, then she has the right to the maximum amount of the deduction - 120 thousand rubles. Suppose that Olga Dolgova is already working, her salary is 10 thousand rubles a month. Then the amount of personal income tax paid for 2015 is 10 thousand * 12 * 13% = 15,600 rubles. Olga Dolgova is entitled to a refund from the budget of exactly the amount of income tax that she paid from her salary for 2015 - 15,600 rubles.
Important! If the child both studies and works, parents can still receive a deduction for the child, but spouses cannot receive a social deduction for education for each other.
Tax deduction when studying at a university
Our country ranks first in the world in terms of the number of people with higher education. This means that every second person is entitled to a tax deduction when studying at a university. What criteria must be met in order to receive a social deduction for studying at a university?
First of all, the university must have a license or other confirmation of the status of an educational institution. The Ministry of Finance, in a letter No. 03-04-05 / 7-203 dated April 15, 2010, allowed even the charter of a business school to be recognized as such a document. We remind you that the deduction is also provided for studying abroad.
The next criterion is the form of education. The deduction is provided for the entire period of study at the university, even if the student has taken an academic leave. If you make a deduction for your own education, you will receive a deduction of a maximum of 120 thousand rubles, while the form of education can be any - full-time, part-time, and even remote.
If you paid for the education of your own child, then the deduction is possible only for full-time education and until the child is 24 years old. A ward child's education deduction can be received until the ward reaches 18 years of age.
If the deduction is for tuition paid for a sibling, then you are entitled to the full amount of the deduction here. The condition of full-time study is preserved.
Attention! Immediately indicate in the contract with the university for the provision paid services who will then receive a tuition deduction - to avoid problems with income tax refunds. So, if a parent pays for a child's education at a university, then the parent must be indicated as the payer.
Documents for the tax deduction for tuition
The list of documents for obtaining a tax deduction for tuition depends on whether the citizen himself received education or members of his family. In addition, since 2016, a tax deduction can be obtained not only in cash at the tax office - by returning previously paid personal income tax. Under the new rules from 2016, the deduction can also be made by the employer - in this case, he will not withhold income tax from your salary. What documents do I need to collect for the tuition tax deduction?
So, in 2015, you got the right to a deduction - you paid for your own studies. If you want to return the tax deduction for tuition through the inspection, then you need to collect the following package of documents before 04/30/2016:
- declaration 3-NDFL for 2015 - filled in for all income received by you from all employers and expenses incurred for education;
- 2-NDFL certificates for 2015 from all places where you work - they will confirm your income and income tax paid. The data from the 2-NDFL certificates must correspond to the numbers in;
- the passport;
- with the details of the bank account on which you want to receive money;
- an agreement with an educational institution indicating the cost of education and the payer, as well as all additional agreements to the agreement;
- a copy of the license educational institution;
- copies of documents that confirm payment.
This is the main package of documents for obtaining a tax deduction for tuition. If you are going to receive a deduction for the education of other family members, then in addition you need to provide:
- birth certificate of the child;
- certificate from an educational institution - confirmation of full-time education;
- marriage certificate - if one parent paid, and the second receives a deduction;
- birth certificate of a brother or sister;
- birth certificate of the payer of educational services for a brother / sister - to confirm the relationship;
To receive a tax deduction for studying abroad, you need additionally similar documents from a foreign educational institution and their notarized translation. You carry all this package of documents to the tax office at the place of residence. The tax authorities will take certified copies of all documents from you, and they will familiarize themselves with the originals on the spot and return them.
Tax inspectors have the right to check the documents three months after they are received. After the end of the audit, the tax authorities have 10 days to inform you of the result. The inspectors then have one month to transfer the money to your bank account.
Thus, by submitting a package of documents by the deadline for submitting 3-personal income tax - April 30, 2016, you can count on receiving money at the end of August 2016 at the most.
You can also receive a tax deduction for tuition in 2016 in another way - from the employer (according to the Letter of the Federal Tax Service No. BS-4-11 / [email protected] dated November 18, 2015). To do this, all the above documents must be submitted to the tax office, except for the 3-NDFL declaration.
Documents for the tuition tax deduction can be submitted to the IFTS without waiting for the end of the year in which there were education costs. The tax authorities check the documents and give a notice to the employer with the amount and type of tax deduction. Based on this notice, the employer ceases to withhold and transfer the employee's income tax until the amount of the deduction is exhausted. If the year is over, and the deduction has not yet been fully reimbursed to the employee, then the balance will need to be received already at the tax office. Let's explain with an example.
In January 2016, Prokhorov Igor Sergeevich paid for the next semester of obtaining a degree in business administration in the amount of 100 thousand rubles. Igor Sergeevich has no other social expenses. Prokhorov is entitled to a deduction of 100 thousand rubles. Igor Sergeevich decided not to wait until the end of 2016 - in February he submitted documents to the tax office in order to receive a deduction at work. In March, the tax authorities gave Prokhorov a notice, which he brought to the accounting department.
Starting from March, the accountant, when calculating wages for payment, does not withhold personal income tax from Prokhorov - until Prokhorov receives the income tax due to him: 100 thousand rubles of expenses * 13% = 13 thousand rubles. Igor Sergeevich's salary is 50 thousand rubles, he has no right to standard tax deductions, he has no children and wards. In March, Prokhorov exercised the right to a deduction in the amount of 50 thousand * 13% = 6,500 rubles, the same amount in April - a total of 13 thousand rubles for two months. This means that Igor Sergeevich received a tax deduction, and from May the employer resumes withholding and transferring Prokhorov's income tax as a tax agent.
Throughout life, each person studies himself or pays for the education of children. Don't forget that you have the right to be reimbursed for part of your education expenses through a tuition tax credit. In 2016, the rules for obtaining a deduction were simplified - follow the materials on our website in order to receive information about your rights as a personal income tax payer for deductions in time.
The tax deduction for tuition allows you to return part of the funds in the form of taxes previously paid to the budget. Money can be returned both for yourself and for your children, brothers and sisters. You have the right to return back 13% of the costs incurred. Naturally, if you have official income, from which taxes have been paid for the required amount.
Tuition tax deduction
You are entitled to claim a tax refund from the state if during the year:
- paid for their own education;
- education of their own child under the age of 24 in full-time education;
- training of their brothers and sisters who have not reached the age of 24, who are studying on a full-time basis.
When paying for your own tuition, there are no restrictions on its form. It can be not only day (full-time), but also evening or correspondence.
An educational institution must have a license or other document confirming its right to conduct this type of education. In aggregate, the deduction can be received on the costs of education in the following institutions:
- higher educational institutions (HEI);
- colleges, schools, lyceums;
- kindergartens;
- schools;
- institutions of additional education for children (schools of arts, sports or music schools, circles, sections);
- driving schools;
- centers for the study of foreign languages;
- refresher courses.
It should be noted that the deduction is provided only for educational services. For example, the cost of meals in the cafeteria at school or kindergarten, parental fees, children's trips or after-school groups are not included.
When and how much can I return
You can claim a tax refund after tax period(at the end of the year) for the amount of all expenses incurred for study. One of the main conditions for receiving a refund for training is the payment of tax deductions from your salary or other type of personal income to the budget.
Own training
The amount of the marginal tax deduction is determined by several factors:
- You can return from the treasury more than the amount withheld from your income in taxes.
- The maximum amount spent on training cannot exceed 120 thousand rubles. 13% of it is 15,600 rubles. It is this amount that the state returns in the form of a tax deduction.
- Since the tuition deduction belongs to the category of social deductions, for which the maximum amount of 120,000 rubles also applies, the total expenses for this category are summed up within the above amount. This means that if you had expenses for both education and treatment last year, in total you can return no more than 15,600 rubles.
Example. Over the past year, Ivanov paid for his education in the amount of 150,000 rubles. During the same period, the amount of taxes paid to the budget from its income amounted to 50 thousand. If we take 13% of the expenses incurred for training (150 thousand), then it will be 19,500 rubles. But Ivanov cannot return this amount in full, although the amount of the tax paid allows this to be done. The maximum tax deduction is applicable to the amount of 120 thousand. As a result, you can get only 15,600 rubles.
Children's education
In order to be eligible for child support, a number of conditions must be met:
- The child is studying on a daytime basis.
- He is not older than 24 years old.
- The contract for the provision of paid educational services must be executed for you or for your spouse.
- Payment documents on payment are drawn up for one of the parents.
The maximum deduction per child is limited to 50,000 or 6,500 per child.
Example. Ivanov paid for the education of his two children last year:
- for the first full-time student - 50,000 rubles.
- for the second in absentia - 50,000 rubles.
After a year, Ivanov can only receive a deduction for the first child - 6,500 rubles (13% of 50 thousand). For the second child, since he is not studying on a full-time basis, there is no deduction.
Total: you can return - 6,500 rubles.
Teaching siblings
Documents and conditions confirming the right to receive a deduction are similar to the previous paragraph, when teaching your own children. The only difference is the maximum tax deduction of 120,000 rubles or 15,600 rubles per hand.
Example. Petrov paid 60,000 rubles for full-time education for his child and 80 thousand for his brother. A total of 130,000 rubles was spent during the year.
The maximum deduction for a child is limited to 50,000 rubles, then only 6,500 can be returned.
For my brother's education, the transfer tax deduction is 120,000 rubles. But this is the maximum amount for all social deductions. From this amount, you need to remove 50 thousand per child. As a result, there remains an available amount for receiving a deduction for a brother - 70 thousand (120,000 - 50,000).
In total, you can return:
- for a son - 13% of 50 thousand - 6500 rubles;
- for training a brother - 13% of 70 thousand - 9,100 rubles.
In total for the year - 15,600 rubles.
When Can I Get a Tax Refund?
Tuition can only be refunded for the years in which you directly paid. Right of return Money you get next year. That is, if you paid for the services of educational institutions in the current period, then documents can only be submitted in the next one.
What if you incurred expenses, but did not issue a deduction immediately?
For example, they paid not last year, but 2 or even 3 years ago. The state allows you to exercise the right to tax refunds for the last 3 years. Earlier terms, alas, expire, and you will not be able to take advantage of the benefits for receiving money from the budget.
Example. You paid for your own education in 2013-2017, but did not apply to the tax office for a refund. In this case, in 2018 you are eligible to claim a refund of 13% of the expenses incurred for training in 2017, 2016 and 2015. For the first 2 years, unfortunately, you will not be able to return the money.
To receive tax deductions for several past years at once, you need to submit a package of documents separately for each year. And fill out several tax returns accordingly.
How to get a deduction - 2 ways
Until 2016, there was only one way to return tuition taxes - through the tax office and only after a year. Now you can receive money almost immediately, directly from the employer, without waiting for the beginning of the year. Let's look at both methods and compare which is better.
Through the tax
To get a refund of 13% of your tuition costs, you need to submit a package of documents to the tax office. After a desk audit, the maximum period of which is 3 months from the date of submission of documents, within a month you will be transferred the overpaid tax to your bank account.
Applications can be submitted at any time of the year. Here the tax does not introduce any restrictions.
List of documents for receiving a deduction:
- certificate in the form 2-NDFL;
- an agreement with an educational institution on the provision of paid services;
- documents confirming your expenses;
- declaration in the form 3-NDFL;
- application for the transfer of money to your current account.
Through the employer directly
The procedure itself is as follows. After the expenses incurred, without waiting for the end of the year, you need to take the documents to the tax office to confirm the right to a tax deduction. Within 30 days, a check takes place and you will be issued a confirmation that you need to take to your employer.
The difference between the return of tuition tax through the employer is that you do not need to fill out a 3-NDFL declaration and do not need a certificate of your income.
Example. Ivanov in February of this year incurred tuition costs in the amount of 100 thousand rubles. He provided the tax office with documents confirming the expenses incurred by him. A month later, the inspectorate issued a confirmation giving Ivanov the right to a tax deduction in the amount of 13 thousand, which he handed over to the accounting department at his place of work in March.
Starting this month, no income tax will be withheld from him and his salary will be paid in full.
His income is 30 thousand a month. On hand, he received 26,100, and 3,900 is a 13% tax. From March Ivanov will receive 30,000 rubles in his hands. And so on until June inclusive, until the right to receive a tax deduction in full is used.
It is important to understand that the employer does not have the right to return tax withheld for earlier months. That is, if you brought a notification from the tax office in November, then you will not receive anything for January - October of the current year. The money that the employer does not have time to pay you before the end of the year is not transferred to the next period. To receive the balance of the lost amount, you will need to contact the tax.
Example. Our friend Ivanov, with the same salary of 30,000 rubles (26,100 for hands and 3,900 for tax), spent 100,000 rubles on training. He has the right to return back 13 thousand. In October, he submitted to the accounting department a confirmation from the tax office for a tax refund.
In total, he will receive money only for 3 months (October, November, December) - 11,700 (3,900 x 3 months). He will no longer be able to receive the remaining unpaid amount of 1,300 rubles from the employer.
What is the best and most profitable
Each method has its pros and cons. And there is no clear answer. Each taxpayer chooses a more convenient or profitable option for himself.
- You can start receiving a deduction through your employer almost immediately, without waiting for the end of the calendar year. But if the refund amount is large and submitted in the second half of the year, then the employer may not be able to pay everything in full, due to the fact that the year will end. In this case, to receive the unpaid balance, you will need to contact the tax office again.
- If during the year you have several payments for education planned, then it is still more expedient to apply to the tax office once next year and receive a deduction immediately for the entire year than several times during the year.
- To receive money through an employer, you do not need to fill out a 3-NDFL declaration. You only need to submit documents confirming the expenses. But on the other hand, you will spend more time on registration: you need to contact the tax office 2 times, then to your accounting department. In the case of receiving money through the tax office, you only need to provide them with a package of documents ONCE and wait for the money to be transferred.
- If after a year you still need to file a declaration, for example, to receive a property deduction, then it is more logical to include the deduction for education in it and receive all the money at a time.
Studying at a paid department is an expensive pleasure. True, there is an opportunity to get back your "hard-earned money" - although a small percentage of the total amount, it's still nice. But, you will have to be patient and get to know the Tax Code better.
Who is entitled to a tax deduction
The amount you can count on is called the social tax credit. The process of its registration is described in detail in the Tax Code (Article 219).
You can apply for a deduction:
those who paid for the education from their own funds
parents who pay for the education of children under the age of 24
guardians and trustees who paid tuition fees for their minor wards. After the termination of guardianship or guardianship, the right to deduct remains until the former ward reaches the age of 24.
To receive a deduction, you apply with the necessary documents to the tax office at the place of residence at the end of the year in which you paid for the education. However, this can be done later, within the next three years. And don't be confused by the last date for filing the declaration - April 30th. By this point, it is important to have time for those who are required to submit a declaration of income. However, they still have the opportunity in the next three years to declare their right to a benefit by submitting new declaration along with an application for a refund.
No deduction is due if:
the source of your income is dividends, winnings, prizes, etc., for which other tax rates(and not 13%, as for wages);
the company you work for bears the costs
for your tuition (the deduction is due only to individuals who paid for their studies from their own funds).
In addition, it must be borne in mind that there are such types of educational activities that are not subject to licensing, for example, individual pedagogical activities: tutoring, one-time lectures, seminars, etc. If we are talking about such training, then the deduction is not due.
No license - no deduction
It doesn't matter if a public or non-public educational institution provides educational services to you. The lack of state accreditation will not be a hindrance. But there must be a license. In other words, you can return the money when paying for tuition at schools, universities, various advanced training courses or additional education programs. Music, art and sports schools also fall into this list. There is only one criterion: no license - no deduction.
How to draw up documents
Proper paperwork is a very important and crucial stage, an error will prevent you from exercising the right to deduction. Therefore, pay attention to the following points.
Treaty. An agreement with an educational institution can be concluded by both the parent (guardian, custodian) and the student himself. There is one nuance here. If the contract is concluded by a minor, it must contain an entry: the parents (guardian, trustee) make the payment, otherwise they will not be able to receive a deduction. To avoid unpleasant surprises, try to draw up all the documents for the one who will claim the deduction.
Form of study. If you work and pay for your own tuition, regardless of its form (full-time, evening or part-time), you are entitled to a deduction. Another thing is if parents, guardians or trustees claim the right to deduct. In this situation, it is realistic to receive a deduction for training if the classes were held in full-time (full-time) form. This clause must be included in the contract.
Tuition payment. Whoever pays for tuition, there is general rule- payment is made only in cash, in cash or by bank transfer. Having settled, for example, with the help of a bill, you thereby deprive yourself of the opportunity to receive a deduction. Make sure that the amount and form of payment are specified in the contract.
Payment documents. The fact of payment must be confirmed by payment documents: cash order, cash register check, bank payment documents. Moreover, it is desirable that they be designed for individual, which will receive a social deduction. If a parent (guardian, custodian) claims the deduction, then payment document he should take care of himself.
What to bring to the tax office
The following package of documents should be brought to the tax office:
completed personal income tax return
a written application in any form for the provision of a social tax deduction for education
certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the past year in the form 2-NDFL
a copy of the agreement concluded between the educational institution and the student or between the educational institution and the taxpayer-parent (trustee)
a copy of the license of the educational institution or other document confirming the status of the educational institution
copies of payment documents confirming the fact of depositing (transferring) funds
a copy(s) of the child's birth certificate, if the taxpayer bears the cost of educating their child
a copy of the order on the appointment of guardianship (guardianship), if the guardian (trustee) spent money on the education of his ward.
How much will be returned
The maximum amount of the deduction for tuition according to tax code is 38 thousand rubles. But if you think that this amount is subject to return, you are mistaken. In fact, only the amount of overpaid tax is refunded. As the employees of the tax consultation explained, the maximum that you can count on is 4.94 thousand rubles. (i.e. by 13% from 38 thousand rubles)
Let's bring specific example. Let's say your annual income is 240 thousand rubles. (20 thousand rubles per month). Of this amount, the accounting department withheld a tax in the amount of 13%, which amounted to 31.2 thousand rubles. On hand you received 17.4 thousand rubles. per month. If you paid 38 thousand rubles for your studies. or more per year, from your income (240 thousand rubles), the tax office will deduct 38 thousand rubles on paper. - maximum size tuition allowance. From the remaining 202 thousand rubles. you were supposed to pay income tax in the amount of 26.26 thousand rubles, the rest is exempt from taxation. Therefore, the overpaid taxes are returned to you - the same 4.94 thousand rubles. (31.2 thousand - 26.26 thousand rubles), i.e. 13% from 38 thousand rubles.
If the cost of training was less than 38 thousand rubles, for example, 25 thousand rubles, from your annual income of 240 thousand rubles. the sum of the actual expense should be taken away, namely 25 thousand rubles. Having carried out the same calculations, you will receive the amount of the refundable tax - 3.25 thousand rubles, i.e. 13% from 25 thousand rubles.
Issue price
Natalia AKSENOVA, member of the Club of practicing accountants of non-profit organizations:
Precisely because of a small amount, which can be returned, many students do not apply for the tuition deduction. In addition, the process of obtaining it takes a lot of time and nerves: tax return difficult to fill correctly the first time. Even after consulting with a qualified specialist, mistakes and inaccuracies can be made. It's easy to explain. Most Russian citizens are not familiar with the process of filing a declaration, as they are not required to file one. After all, they automatically deduct all taxes from the salary. I think many people are repelled by bureaucratic obstacles. One more point cannot be discounted: people still relate to tax authorities with some apprehension, and those, in turn, are not very eager to improve their image in the eyes of society.
The deduction is provided not only for the period of study, but also for the time of academic leave, issued in the prescribed manner.
The tax return must be completed in blue or black ink only. Red
and green ink fades quickly. Do not try to use them, the documents will not be accepted anyway.
Learn from others' mistakes
Roman NEELOV, the second time receives a tax deduction for the education of his daughter:
According to the Law “On Education”, there are three forms of education: full-time, part-time and evening. It turned out to be problematic to get a certificate stating that my daughter is a full-time (full-time) student. I had to go to the main office of the university myself and explain that tax inspectors do not accept a standard certificate. They require that both full-time and full-time forms be specified. In the end, such a document was given to me. However, there is a contradiction between current law"On Education" and the Tax Code.
Some firms withhold income tax from the salary, but do not transfer it to the tax office. Employees have no idea about it. Hoping that the bookkeeping is carried out at the proper level, they tax inspections are not served. Therefore, when the question of a deduction arises, you first have to pay a fine for committing a tax offense and only then apply for a refund for tuition.
When to file a deduction? It is much more convenient to receive a deduction for each year. collect all Required documents, in particular, a declaration and a certificate in the form of 2-NDFL, will not be difficult. No one knows what will happen in five years. Any company can cease to exist at the most inopportune moment for you. If you change jobs and lose contact with your previous employer, it will be extremely difficult to get a full refund.
Free consultations
On the website of the Office of the Federal Tax Service of Russia for Moscow www.mosnalog.ru
Lena:
I have been studying evening classes since 2001 with the money left by my father (he died). Now I work, my salary is 1.5 thousand rubles. At the same time, training costs 4.5 thousand rubles. per month. Can I get compensation?
Gosh:
Yes, you can. But only the deduction will be calculated starting from the calendar year when they started working. And, of course, for the last three years. For example, study since September 2001, and work since February 2004. This means that you will receive a deduction from 2004. Your salary will also affect the amount of the payment. The refund amount for one calendar year cannot exceed the income tax amount. With an annual income of 18 thousand rubles. (1.5 thousand rubles x 12 months) the amount of income tax is 2.34 thousand rubles. (18 thousand rubles x 13%). Accordingly, the amount of return for one calendar year is 2.34 thousand rubles.
Sverdlov:
I have already finished gnawing at the granite of science. The parents paid for the education. I want to try to return at least something, how realistic is it?
Gosh:
In addition to the full package of documents that is provided for obtaining a tax deduction, you must present a certificate from the institute stating that you studied from such and such to such and such a year. If the certificate is not issued, try replacing it with a copy of the diploma. You will need a copy of your birth certificate and a certificate from your parents' place of work for the years that will be taken into account when calculating the deduction. I want to give advice: if the names of different parents or your last name are on receipts or other payment documents, write a simple written power of attorney for each such receipt: they say that the husband trusts his wife (son) to pay for education. And put the date a day before the date of payment of the receipt.
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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 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 contract. 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, 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 still 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. in a 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 example, 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: