Calculation of social tax deductions for tuition. Social tax deduction for tuition
When paying for training (yours or your relatives), you have the right to receive from the state a refund of part of the funds by filing a tax deduction. How to get a tax deduction for training, who has the right to 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 eligible for deduction
You have every right to claim compensation for part of the funds paid for training if you are officially working and your employer makes personal income tax withholdings from income and transfers them to the budget. Relations with the employer can be formalized as an employment contract or a contract agreement - to receive compensation this does not matter. The main criterion is the transfer of personal income tax to the budget, since the deduction is made by reducing the tax base of income tax. In fact, the amount of return is 13% of the paid for studies.
Compensation can be made if you pay funds for:
- Education at a university;
- Training events for the purpose of advanced training or re-profiling (including seminars, trainings);
- Teaching a child in kindergarten, school;
- Child receiving additional education (art school, music school, physical development clubs, etc.).
- You can also apply for a tax refund for training at a driving school or at a foreign language course.
It should be noted that you can get a refund not only for tuition at 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 agreement signed between you must be exclusively educational services.
When to receive the deduction does not work:
- Modern practice shows that when drawing up contracts, private centers indicate in the subject consulting or information services. Such an agreement does not constitute a basis for 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 the observance of which is necessary for filing a tax deduction are different in each case.
Compensation for tuition fees
If you are an officially working citizen, monthly transferring personal income tax to the budget and paying for your own education. Conditions for 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 rest of the deduction for the next year is not carried forward.
- The amount of 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 have drawn up 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% of 120,000 rubles). This is due to the fact that the Tax Code determines the maximum value for social deductions for the year.
- If you have paid for your studies for several years but haven’t filled out a refund, you can return the funds only for the last 3 years. That is, if payment was made between 2013 and 2017, then in 2018 you can submit documents only for 2015, 2016 and 2017.
- You are entitled to a refund both in the case of full-time education and when attending evening and correspondence classes.
Example 1:
Suppose, during 2017, from the salary of Penkova S.R. It was withheld and transferred to the personal income tax budget 35 820 rubles. In the same period, Penkov calculated on receiving higher education at a university, totaling 74,600 rubles paid per year.
For tax refund Penkov makes the calculation of the refund:
74 600 * 13% = 9 696
Since the compensation (9 696) is less than the personal income tax paid (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). Paid Romashkina personal income tax is equal to 61 800 rubles. How to determine the compensation in this case?
The total 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. I paid for getting my own education at a university. The amount of paid funds and the listed personal income tax will be presented in the form of a table:
Since during the whole 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 apply:
- In 2013, the cost of study was 39,800 rubles, which means a return of 5,174 rubles. (39,800 * 13%). Since the employer Semerenko transferred personal income tax more than this amount (12,600), the compensation will be received in full.
- In 2014, Semerenko quit his job, so he did not list personal income tax, so he cannot claim compensation.
- Compensation for 2015 is calculated as 40 500 p. * 13% and equal to 5,265 rubles. But since Semerenko got a job only at the end of 2015, the listed personal income tax amounted to only 3,180 rubles. Therefore, he will receive a refund of no more than this amount (3,180 rubles). The balance of the return (2 085 p.) For the next year is not carried forward.
If we pay for a child’s education
The legislation allows you to draw up compensation for funds not only for your own education, but also to receive a social tax deduction for teaching a child. As in the case of native children, and with foster children, the degree of your relationship should be confirmed by a certificate.
The conditions for reimbursing the cost of children's education have their own characteristics, namely:
- You have the right to rely on compensation if the age of the child does not exceed 24 years;
- An educational institution provides full-time services;
- You (and not the child) are a signatory to the educational services contract. Also, according to payment orders and receipts, you are a payer of 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 calculating the studies of several children, i.e. can be received for each child no more than 6,500 p. in year.
Example 4:
Kirov S.D. In 2015, he paid personal income tax 51,600 rubles. The information on the cost of educating Kirov’s children, which he listed in favor of educational institutions, will be presented in the form of a table:
We calculate the return in each of the situations:
- Paying for his son’s studies at a university, Kirov has no right to claim compensation, since his son is studying in absentia.
- Daughter of Kirov G.S. studying at school on a full-time basis, so Kirov can count on compensation. But since the funds paid in favor of the institution (53,200 rubles) are more than the allowable deduction (50,000 rubles), the compensation will be no more than 6,500 rubles. (50,000 * 13%).
- The expected compensation for the visit of the daughter of the kindergarten (33,600 * 13% \u003d 4,368 rubles) will be transferred to Kirov in full.
Thus, the total amount to be returned to Kirov is 10,868 rubles. (6,500 + 4,368) and it will be fully refunded to him, since the personal income tax paid (51,600) exceeds this amount (10,868).
Conditions for returning brother / sister education
You have the right to apply for partial compensation of funds paid for the education of brothers (sisters). The criteria for receiving a refund are similar to the conditions for applying for a deduction for children:
- only full-time payment is refundable;
- the age of the brother (sister) should not be more than 24 years;
- payment documents and an agreement with an educational institution should be drawn up for you;
- there is evidence of kinship between you and your brother (sister);
- as regards directly the amount of deduction, it exceeds the reimbursement when calculating 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 of ownership (in these cases, until April 30 of the next year).
Stage 1. Collection of documents
The procedure for processing a refund should start with the collection of all documents. This stage is one of the most important, since the entire further process of receiving a return depends on the completeness of the collected papers and on the correctness of their completion.
So, starting the procedure for processing compensation, you should take care of providing:
- Identity document (the original and the copy attached to it, certified by your signature);
- Deductionsdrawn up and signed by you personally. The legislation does not provide for a specific form for an application, therefore it is compiled in a free form. A sample application and an example of filling it out is given below. Nevertheless, most tax authorities involved in processing deductions have their own approved form of the form (available on our website). Therefore, before drawing up the application, you should contact the IFTS to obtain such a form and fill it out;
- Declarations on the form of 3-personal income tax (we will talk about the features of filling out the form below);
- Inquiries from the place of work 2-NDFL, confirming the fact and indicator of the listed personal income tax, the document, as a rule, is issued in the department that carries out calculations with staff on wages. The certificate shall indicate the income you received during the calendar year, as well as the amount of personal income tax withholding for the same period. The IFTS provides several certificates in the event that you quit during the year, and then again got a job, or work part-time in different organizations;
- An agreement between you and your 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 on the provision of information services is not the basis for receiving a refund. You must be the person signing the contract;
- Educational institution licenses for the provision of training services (copy). According to the law, a license does not need to be granted 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 service authority may require a license for verification, so you should take care of the preparation of this document in advance;
- Payment documentsacting as evidence of the payment of educational services (copies). Such confirming papers are receipts, payment orders, in some cases - bank statements and certificates of the educational institution about payment and absence of debt. You must be the payer on receipts;
- Kinship Documents in case you are making a refund for a child, brother / sister. The Federal Tax Service Inspectorate must transmit copies of birth certificates (yours and your brother / sister or a child’s certificate), certified by the owner’s signature. You must have the originals with you for presentation to the inspector.
In some cases, for the tax deduction for tuition, other papers will also be required, such as a certificate from the university confirming that the son / daughter are studying on a full-time basis. If you are the signer of the contract and the payer for 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. A complete list of required papers should be clarified in each individual case.
Stage 2. Preparation of the declaration
The main document required when receiving compensation is the declaration of 3-NDFL. When filling out the declaration, the following basic information must be entered into it:
- information about yourself as a taxpayer (name, address of registration and other passport data);
- the amount of income received during the reporting period;
- the amount paid to the budget of personal income tax;
- tuition fee;
- calculation of tax deduction.
You can get a declaration form and fill it out in ways convenient for you, namely:
- Get the form directly in the tax and fill it in place according to the provided sample;
- Download the form in advance on the website of the Federal Tax Service 3NDFL Declaration 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), the services cost about 500-1500 rubles.
The most acceptable is self-completion using the program, as it has several advantages:
- The program allows you to use the current form form, taking into account all the changes.
- You have the opportunity to verify the correctness and completeness of filling all the necessary data.
- An electronic resource can be used at any time convenient for you, including on weekends and holidays.
- Filling out the declaration in the program is not difficult, intuitively.
Using the declaration filling program will allow you to avoid unpleasant red tape, so the current form is filled out, in addition, you can check if everything is filled out correctly (see.
Stage 3. Transfer of documents to the IFTS
Having collected all the necessary papers, you proceed to the next stage of processing the return, namely the transfer of documents. All collected papers you need to transfer to the IFTS authority at the place of residence. There are three options for submitting documents for the refund of income tax for training:
- Personally - you personally submit a package to the tax;
- Mail - you send papers by mail, filling out a letter with a notification and a list of investments;
- Representative - if there is a notarized power of attorney, your representative can submit a declaration (sometimes a handwritten power of attorney can be accepted).
If you are geographically close to the IFTS authority, then it is advisable to take all the papers to the tax officer in person. During the initial check, the representative of the Federal Tax Service will verify the original documents with copies, detect possible errors and report, so you can immediately correct all the shortcomings.
If for certain reasons you do not have the opportunity to personally visit the tax office, then send documents by mail. Upon receipt, an employee of the Federal Tax Service will check the enclosed inventory with the actual availability of securities and sign the 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 compensation
After accepting your documents, the tax representative has 90 days to verify them, after which you will be sent a written response about its results.
- If the answer is no - then you should contact the Federal Tax Service to find out the reasons and eliminate possible errors.
- If the answer is yes - in the event that approval of compensation has been received, then you need to file a tax application for the transfer of personal income tax with the current bank details of your account. Refund NFDL expect within 30 days after applying.
Receiving a deduction for training from an employer after 2016
A tax deduction for studies 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), as well as indicate the data of your employer in the application (name, TIN / KPP, legal and actual address).
Your application will be reviewed. within a month and upon completion of the desk audit they will issue a notice - the right to receive a deduction. It will need to be transferred to the place of work (settlement department, accounting, etc.). Starting next month, when transferring your monthly salary to you, the amount of payments will be made in full (personal income tax will not be withheld), that is, on hand you will receive 13% more than the usual monthly payment until the amount of wages on an accrual basis reaches deduction amounts.
A tax deduction is a system of compensation to citizens of a part of the costs of acquiring housing, educational and medical services, and the purchase of pension and medical insurance policies. Who can receive a deduction for training, what are the rules for obtaining a deduction from 2016, and what documents are needed for this - read below.
What is a tax deduction for tuition?
The tax deduction for training 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 social tax deduction for training? Having spent money on educational services, a citizen can partially reimburse these expenses by returning part of the income tax paid by him.
Important!Many people think that a deduction is given only for studying at a university - this is not so. The costs of a private kindergarten, school, additional education - art, music, language school - can be reduced by the amount of the tax deduction. Education in a driving school or in continuing education courses is also a reason to claim a deduction. The fee for tutoring a businessman on a patent can also be declared deductible.
The size of the social tax deduction from the taxable income of an individual is limited - 120 thousand rubles per year, which means that the maximum amount of money that can be returned is 120,000 * 13% \u003d 15,600 rubles.
The tax deduction for training has a number of nuances:
- 120 thousand rubles - the total deduction for all social expenses: for education, for treatment, and for additional insurance. Suppose a citizen Fetisov, having spent 30 thousand rubles to study at a driving school, to buy 100 thousand rubles for a medical insurance policy and 10 thousand rubles for dental treatment, will receive a deduction in the amount of 120 thousand rubles. An “overexpenditure” of 20 thousand rubles is not deductible;
- unlike the deduction for treatment, the educational deduction also applies to study abroad;
- the deduction is given, including for the education of children, but then its maximum amount is 50 thousand rubles. If the deduction is provided for the costs of educating a sister or brother, the maximum is 120 thousand rubles;
- unlike a property deduction, a tax deduction on training can be received every year - provided that you have borne the cost of education;
- the balance of the deduction for the next year cannot be transferred - having spent 100 thousand rubles in education in 2015, you are not entitled to expect in 2016 to deduct 20 thousand rubles as the 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 the deduction for a family member you need only full-time education;
it is impossible to receive a deduction for the education of the spouse, but both parents can simultaneously claim a deduction for the education of the child; - the deduction is given only if you paid the expenses yourself. If the employer paid or you spent maternity capital on your studies, you are not entitled to a deduction.
How to return a tax deduction for tuition
To receive a social deduction for training, you must be an officially employed citizen and receive a salary, with the amount of which the employer withholds income tax.
Attention!Despite the fact that since 2015 the tax rate on dividends has been 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, a non-working pensioner who paid for his granddaughter to study at an art school has no right to deduction. Like an entrepreneur on a simplified or imputed - because from his income he does not pay personal income tax, but a simplified or imputed tax, respectively. But IP on DOS has the right to social deductions.
The statute of limitations for the tax deduction for tuition is three years after you spent the money. For example, if in 2014 you studied at a driving school, then you can get a deduction in 2015, 2016 and 2017. In 2018, you will already lose the right to deduction.
The amount of social deduction for training 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 the educational services were received. Let us illustrate 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. The costs of Inga Fedorovna amounted to 130 thousand rubles. Salary Debt - 50 thousand rubles a month. For 2015, she paid personal income tax in the amount of 50 thousand * 12 months * 13% \u003d 78 thousand rubles. Inga Fedorovna has the right to a deduction of 50 thousand rubles - because she pays for the child’s education. So, they must return 50,000 * 13% \u003d 6,500 rubles to her. She will not be able to receive the deduction from the remaining expenses of Debt (80 thousand rubles).
But if Olga Dolgova herself paid for the training directly, then she has the right to a maximum deduction amount of 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% \u003d 15,600 rubles. Olga Dolgova has the right to return from the budget exactly the amount of income tax that she paid from her salary for 2015 - 15,600 rubles.
Important! If the child studies and works, parents can still receive a deduction for the child, but spouses cannot receive the social deduction for education for each other.
University deduction tax deduction
Our country ranks first in the world in 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 the institution. In a letter No. 03-04-05 / 7-203 of 04/15/2010, the Ministry of Finance allowed even the charter of a business school to be recognized as such a document. We remind you that a deduction is also provided for studies abroad.
The next criterion is a form of training. A deduction is provided for the entire period of study at the university, even if the student has taken academic leave. If you apply for a deduction for your own training, you will receive a deduction of a maximum of 120 thousand rubles, while the form of training can be any - full-time, part-time, or even distance learning.
If you paid for your child’s studies, then a deduction is possible only for full-time education and until the child is 24 years old. A deduction for the education of a ward child may be received until the ward reaches the age of 18.
If the deduction is for tuition paid for by a brother or sister, then here you have the right to count on the full amount of the deduction. The condition for full-time study is maintained.
Attention!Immediately indicate in the contract with the university for the provision of paid services of the one who will then receive the deduction for training - in order to avoid problems with the refund of income tax. So, if a parent pays for the education of a child at a university, then the parent must be indicated as the payer.
Documents for tax deduction for tuition
The list of documents for obtaining a tax deduction for training depends on whether the citizen himself received education or his family members. In addition, since 2016, a tax deduction can be obtained not only in cash from the tax office - by returning previously paid personal income tax. According to the new rules, from 2016, the deduction can also be implemented by the employer - in this case, he will not withhold income tax from your salary. What documents for tax deduction for tuition need to be collected?
So, in 2015, you got the right to deduction - you paid for your own studies. If you want to return the tax deduction for training through the inspection, then you need to collect the following package of documents before 04/30/2016:
- 3-NDFL declaration for 2015 - is filled out for all income you received from all employers and expenses incurred for education;
- 2-PIT statements for 2015 from all places where you work - they will confirm your income and income tax paid. The data from the certificates 2-PIT must correspond to the numbers in;
- passport;
- with the details of the bank account in which you want to receive money;
- an agreement with an educational institution indicating the cost of training and payer, as well as all additional agreements to the agreement;
- copy of the license of the educational institution;
- copies of documents that confirm payment.
This is the main package of documents for obtaining a tax deduction for training. 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 a 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;
- certificate of birth of the payer of educational services for a brother / sister - to confirm kinship;
To obtain a tax deduction for studying abroad, you need additionally similar documents from a foreign educational institution and their notarized translation. You bring all this package of documents to the tax inspectorate at your place of residence. The tax authorities will take certified copies of all documents from you, and they will get acquainted with the originals on the spot and return them.
Tax inspectors have the right to check documents three months after their receipt. After the audit, the tax authorities have 10 days to tell you the result. Then the inspectors are given one month to transfer money to your bank account.
Thus, by submitting a package of documents as a deadline for the submission of 3-NDFL - April 30, 2016, you can expect to receive money at the maximum at the end of August 2016.
In 2016, you can receive the tax deduction for training 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 tax deduction for tuition can be carried to the IFTS without waiting for the end of the year in which there were expenses for education.The tax authorities check the documents and give a notice to the employer with the amount and type of tax deduction. The employer, on the basis of this notification, ceases to withhold and transfer the employee's income tax until the deduction amount has been exhausted. If the year has ended and the deduction has not yet been refunded to the employee, then the balance will need to be received already at the tax office. Let us illustrate with an example.
In January 2016, Igor Sergeyevich Prokhorov paid the next semester for obtaining a business administration degree in the amount of 100 thousand rubles. Igor Sergeyevich has no other social expenses. Prokhorov has the right to a deduction of 100 thousand rubles. Igor Sergeyevich decided not to wait for the end of 2016 - in February he handed over documents to the tax office to receive a deduction at work. In March, the tax authorities gave Prokhorov a notice that he brought to the accounting department.
The accountant, starting in March, when calculating wages for payment, does not withhold personal income tax from Prokhorov - while Prokhorov receives the income tax due to him for return: 100 thousand rubles of expenses * 13% \u003d 13 thousand rubles. Igor Sergeyevich has a salary of 50 thousand rubles, he does not have the right to standard tax deductions, he does not have children and guardians. In March, Prokhorov exercised the right to a deduction of 50 thousand * 13% \u003d 6500 rubles, the same in April - a total of 13 thousand rubles in two months. So, Igor Sergeyevich received a tax deduction, from May the employer resumes withholding and transfer of Prokhorov's income tax as a tax agent.
Throughout life, each person learns for himself or pays for the education of children. Do not forget that you have the right to compensate for part of the cost of education - by receiving a tax deduction for tuition. In 2016, the rules for obtaining a deduction were simplified - keep an eye on the materials on our website in order to receive timely information about your rights as a payer of personal income tax on deductions.
The tax deduction for training 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 were paid for the required amount.
Tax deduction for studies
You have the right to apply for a tax refund from the state, if during the year:
- paid for your own training;
- teaching your own child under the age of 24 years of full-time education;
- training of their brothers and sisters under the age of 24, full-time students.
When paying for your own training, there are no restrictions on its form. It can be not only full-time (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 training. In total, the deduction can be obtained from the costs of training in the following institutions:
- higher education institutions (HEIs);
- colleges, schools, lyceums;
- kindergartens;
- schools
- institutions of additional education for children (art schools, sports or music schools, circles, sections);
- driving schools;
- centers for the study of foreign languages;
- continuing education courses.
It should be noted that the deduction is provided only for educational services. For example, the cost of food in the dining room at the school or kindergarten, parental fees, travel of children or extended-day groups are not included.
When and how much can I return
You can apply for a tax refund at the end of the tax period (after one year) in the amount of all expenses incurred for study. One of the main conditions for receiving a refund for training is the payment to the budget of tax deductions from your salary or other type of income of individuals.
Own training
The size of the marginal tax deduction is determined by several factors:
- You can return from the treasury no more than the amount withheld from your income in the form of 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 deduction for training belongs to the category of social deductions for which the maximum amount of 120,000 rubles is also valid, the total expenses for this category are summed up within the above amount. This means that if you had expenses for training and treatment last year, in total you can return no more than 15,600 rubles.
Example. Over the past year, Ivanov paid for his training in the amount of 150,000 rubles. For the same period, the amount of taxes paid to the budget from its income amounted to 50 thousand. If you take 13% of the expenses incurred for training (150 thousand), it will be 19,500 rubles. But Ivanov cannot fully repay this amount, although the amount of 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 training
To be eligible for a deduction for children, a number of conditions must be met:
- The child is studying full-time.
- He is not older than 24 years old.
- The contract for the provision of paid educational services must be executed on you or on your spouse (a).
- Payment documents on payment are drawn up by one of the parents.
The maximum deduction per child is limited to 50 thousand or 6 500 per hand.
Example. Ivanov paid for the education of his two children last year:
- for the first full-time education - 50,000 rubles.
- for the second in absentia - 50,000 rubles.
After a year, Ivanov can receive a deduction only for the first child - 6,500 rubles (13% of 50,000). For the second child, since he is not studying in full-time form, the deduction is not necessary.
Total: you can return - 6 500 rubles.
Training siblings
Documents and conditions confirming the right to receive a deduction are similar to the previous paragraph when teaching their own children. The only difference is the maximum tax deduction of 120,000 rubles or 15,600 rubles per person.
Example. Petrov paid tuition for his child 60,000 rubles full-time and for his brother - 80 thousand. A total of 130,000 rubles were spent during the year.
The maximum deduction per child is limited to 50,000 rubles, then only 6,500 can be returned.
For the training of his brother, a redundant 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 to receive a deduction for a brother - 70 thousand (120 000 - 50 000).
Total can be returned:
- for a son - 13% of 50 thousand - 6500 rubles;
- for brother's education - 13% of 70 thousand - 9,100 rubles.
In total for a year - 15 600 rubles.
When can I refund tax
You can return money for training only for those years in which you paid directly. The right to a refund you will receive next year. That is, if you paid for the services of educational institutions in the current period, then documents can be submitted only in the following.
What if you incurred expenses but didn’t apply the deduction right away?
For example, they paid not last year, but 2 or even 3 years ago. The state allows the right to a tax refund for the last 3 years. Earlier terms, alas, burn out, and you will not be able to take advantage of the benefits of receiving money from the budget.
Example. You paid for your own training in 2013-2017, but did not apply to the tax refund. In this case, in 2018, you have the right to claim a return of 13% of the expenses incurred for training for 2017, 2016 and 2015. For the first 2 years, unfortunately, you will not be able to return the money.
To receive tax deductions immediately for the past few years, you need to submit a package of documents separately for each year. And, accordingly, fill out several tax returns.
How to get a deduction - 2 ways
Until 2016, there was only one way of tax refund for training - through the tax office and only after a year. Now you can receive money almost immediately, directly from the employer, without waiting for the start of the year. Let's look at both ways and compare which is better.
Through tax
To return 13% of the training expenses you incurred, you need to provide 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 to excessively paid tax on a bank account.
You can apply at any time of the year. Here, the tax does not introduce any restrictions.
List of documents for deduction:
- certificate in the form of 2-personal income tax;
- an agreement with an educational institution on the provision of paid services;
- documents confirming your expenses;
- declaration in the form of 3-personal income tax;
- application for transferring 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 given a confirmation that you need to refer to your employer.
The difference between a tax refund on training through an employer is that you do not need to fill out a 3-personal income tax return and do not need a certificate of your income.
Example. Ivanov in February this year incurred training costs in the amount of 100 thousand rubles. He submitted documents to the tax office confirming the expenses incurred by him. A month later, the inspection issued a confirmation giving Ivanov the right to a tax deduction of 13 thousand, which he transferred to the accounting department at the place of work in March.
Starting this month, income tax will not be withheld from him and the salary will be paid in full.
His income is 30 thousand per month. He received 26,100 in his hands, and 3,900 - this is a 13% tax. Starting in March, Ivanov will receive 30,000 rubles in his hands. And so on until June inclusive, until the right to receive the tax deduction in full is exercised.
It is important to understand that the employer does not have the right to refund withheld tax for earlier months. That is, if you brought a tax notice in November, then for January - October of the current year you will not receive anything. 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 get the balance of the shortfall, 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 provided tax accounting with a tax refund confirmation.
In total, he will receive money only for 3 months (October, November, December) - 11,700 (3,900 x 3 months). He will not be able to receive the remaining outstanding amount of 1,300 rubles from the employer.
Which is better and more profitable
Each method has its pros and cons. And definitely no way to answer. Each taxpayer chooses for himself a more convenient or profitable option.
- You can start getting a deduction through an employer almost immediately, without waiting for the end of the calendar year. But if the amount of return is large and filed in the second half of the year, then the employer may not have time to fully pay everything, because the year will end. In this case, in order to receive the outstanding balance, you will need to contact the tax office again.
- If you have several training payments planned during the year, then it’s more advisable to apply to the tax office once a year next and receive a deduction immediately for the whole year than several times during the year.
- To receive money through the employer, you do not need to fill out a 3-personal income tax return. It is necessary to include only documents confirming the costs. But on the other hand, you will spend more time on registration: you need to apply to the tax office 2 times, then to your accounting department. In case of receiving money through the tax, you only need to ONCE provide them a package of documents and wait for the money to be transferred.
- If, after the end of the year, you still need to file a declaration, for example, to receive a property deduction, then it is more logical to include a deduction for training in it and receive all the money at one time.
Studying at a paid department is an expensive pleasure. True, there is an opportunity to get back their “hard-earned money" - although a small percentage of the total amount, it’s still nice. But, you have to be patient and get to know the Tax Code more closely.
Who is entitled to the tax deduction
The amount you can count on is called a social tax deduction. The process of its execution is described in detail in the Tax Code (Article 219).
Applicants for a deduction can:
those who paid for their own education
parents paying for education of children under 24 years old
guardians and trustees who paid tuition fees for their minor wards. After the termination of guardianship or guardianship, the right of deduction shall remain until the former ward is 24 years old.
To obtain a deduction, you apply with the necessary documents to the tax office of your residence at the end of the year in which you paid the tuition. However, this can be done later, over the next three years. And do not be confused by the last date for filing a declaration - April 30. At this point, it is important to catch up with those who are required to file a declaration of income. However, they still have the opportunity in the next three years to declare their right to benefit by submitting a new declaration along with a statement on granting a deduction.
No deduction is required if:
the source of your income is dividends, winnings, prizes, etc., for which other tax rates are established by the code (and not 13%, as for wages);
the company where you work has incurred expenses
for your training (the deduction is supposed only to individuals who paid for studies from personal funds).
In addition, it must be borne in mind that there are 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 relied on.
No license - no deduction
It doesn’t matter if a state or non-state educational institution provides you with educational services. The lack of state accreditation will not be an obstacle. But here the license certainly should be. In other words, you can return the money if you pay for education in schools, universities, in various continuing education courses or continuing education programs. Music, art and sports schools also fall into this list. There is one criterion: no license - no deduction.
How to draw up documents
Correct paperwork is a very important and crucial stage, an error will prevent you from exercising your right to deduction. Therefore, pay attention to the following points.
Contract . An agreement with an educational institution can be concluded both by the parent (guardian, trustee) and the student himself. There is one caveat. If the contract is concluded by a minor, it must contain an entry: parents (guardian, trustee) pay 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 qualify for the deduction.
Form of training . If you work and pay for your own training, regardless of its form (full-time, evening or correspondence), you have the right to deduction. Another thing is if the right to deduction is claimed by the parents, guardian or trustees. In this situation, you can actually get a deduction for training if the classes were in full-time. This clause must be spelled out in the contract.
Tuition payment . Whoever pays for training, there is a general rule - payment is made only in cash, cash or non-cash. Having settled, for example, using a bill of exchange, you thereby deprive yourself of the opportunity to receive a deduction. Make sure that the size and form of payment are indicated in the contract.
Payment documents . The fact of payment must be confirmed by payment documents: a receipt for a cash register order, a cash register check, bank payment documents. Moreover, it is desirable that they be issued for the individual who will receive the social deduction. If the parent claims a deduction (guardian, trustee), then he should draw up a payment document for himself.
What to carry in tax
The following package of documents should be brought to the tax office:
completed income tax return
a free-form written application for a social tax deduction for training
certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the past year according to form 2-NDFL
copy of the contract concluded between the educational institution and the student or between the educational institution and the parent taxpayer (trustee)
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 deposit (transfer) of funds
copy (copies) of the child’s birth certificate if the taxpayer bears the cost of training his child
a copy of the order on the appointment of guardianship (curatorship), if the guardian (curator) spent the money to train his ward.
How much will be returned
The maximum deduction for training in accordance with the Tax Code is 38 thousand rubles. But if you believe that this amount is refundable, you are mistaken. In fact, only the amount of excessively paid tax is returned. As the employees of the tax consultation explained, the maximum that you can count on is 4.94 thousand rubles. (i.e. 13% of 38 thousand rubles)
We give a concrete example. Let's say your annual income is 240 thousand rubles. (20 thousand rubles per month). Of this amount, accounting kept tax at a rate of 13%, which amounted to 31.2 thousand rubles. In your hands you received 17.4 thousand rubles. per month. If you paid for training 38 thousand rubles. or more per year, from your income (240 thousand rubles) the tax inspectorate on paper will deduct 38 thousand rubles. - The maximum amount of deduction for training. With 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 tax. Therefore, excessively paid taxes are returned to you - the very 4.94 thousand rubles. (31.2 thousand - 26.26 thousand rubles), i.e. 13% of 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 amount of actual expense should be taken away, namely 25 thousand rubles. After performing the same calculations, you will receive a tax refund amount of 3.25 thousand rubles, i.e. 13% of 25 thousand rubles.
Issue price
Natalya AKSENOVA , member of the Club of practicing accountants of non-profit organizations:
It is precisely because of the small amount that can be returned that many students do not apply less for tuition. In addition, the process of obtaining it takes a lot of time and nerves: it is difficult to fill out a tax return correctly the first time. Even after consulting with a qualified specialist, mistakes and inaccuracies can be made. This is easy to explain. Most Russian citizens are not familiar with the process of filing a declaration, since they are not required to file it. After all, all taxes are automatically deducted from their salary. I think that it is bureaucratic obstacles that repel many. One more thing should not be discounted: people still treat the tax authorities with some caution, and they, in turn, are not very keen to improve their image in the eyes of society.
The deduction is granted not only for the period of study, but also for the duration of the academic leave, drawn up in the prescribed manner.
The tax return needs to be filled out only with a blue or black pen. Reds
and green ink fades quickly. Do not try to use them, documents will not be accepted anyway.
Learn from the mistakes of others
Roman NEELOV , the second time receives a tax deduction for teaching her 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 receive a certificate in which it would be written that my daughter is studying full-time. I had to go to the main office of the university myself and explain that tax inspectors do not accept the standard certificate. They require that both full-time and full-time be indicated. In the end, such a document was given to me. Nevertheless, there is a contradiction between the current law "On Education" and the Tax Code.
Some firms withhold income taxes from salaries, but do not transfer them to tax. Employees have no idea about this. Hoping that bookkeeping is conducted at the proper level, they do not submit a tax return to the tax inspectorate. Therefore, when the question of deduction arises, you first have to pay a fine for a tax offense and only then apply for a refund for the training.
When to apply for a deduction? It is much more convenient to receive a deduction for each year. It is not difficult to collect all the necessary documents, in particular, a declaration and a certificate in the form of 2-NDFL. What will happen in five years - no one knows. Any company can cease to exist at the most inopportune moment for you. If you change jobs and lose contact with your previous employer, getting a full refund will be extremely difficult.
Free consultation
On the website of the Office of the Federal Tax Service of Russia in Moscow www.mosnalog.ru
Lena:
I have been studying in the evening since 2001 with 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, over the past three years. For example, study from September 2001, and work from February 2004. Therefore, you will receive a deduction from 2004. Your salary will also affect the size of the payment. The amount of return for one calendar year may not exceed the amount of income tax. 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 nibbling the granite of science. Parents paid for training. 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 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 the parents' place of employment for the years that will be taken into account when calculating the deduction. I want to give advice: if the receipts or other payment documents contain the names of different parents or your last name, write a simple written power of attorney for each such receipt: they say that the husband trusts his wife (son) to pay for the training. And put the date one day earlier than the date of payment of the receipt.
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The state is constantly trying to support those who are educating themselves and developing their children. To do this, from the funds paid for training, you can return the income tax withheld from income.
Refund of personal income tax for training - what is it?
These are tax deductions. socialtypes that are compensated primarily for taxes of the "social" type - such as medical support, studies, and the purchase of medical insurance. In other words, a tax deduction on training is a tax benefit received at social costs.
Unlike standard compensation, which is given to the father or mother for the minor and paid at the workplace, this compensation is valid only if the income tax for training already paid. Compensation is spelled out in 219 Art. Tax Code of the Russian Federation.
The legislation of the country does not propose a choice between a minor and a deduction for training. You can apply for both compensation.
For example, if a parent pays a visit to his minor in a private garden, then he can apply for both types of benefits. If problems arise with this, then you need to contact the tax.
These compensations differ significantly in the receipt of funds, methods of processing, as well as in the amounts. In addition, if standard deductions are formalized by both parents and at the place of work, then for registration of social deductions, the following rules will be required:
- The deduction is made out not when the payment was made, but after the year in which the payments were made.
- Unlike standard deductions, an application must not be submitted at the place of work, but at FTS. Although here, citizens have little choice.
- The amount for the time that the citizen had the right to compensation, but did not complete the documents, is paid at a time.
Who is eligible?
They can receive compensation as students themselvesso and relatives of the childpaying for his services, up to brothers and sisters. For this, it is enough to issue full-time agreement. They can do this:
- Parentswho has not reached 24 years old.
- Guardians to a minor.
- Also, if the guardianship is over, 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 who is a half-brother or a half-sisters and brothers up to 24 years old.
If the standard benefit is applied to both parents, then the social benefit is applied to only one of them, and not necessarily to the one who paid for the service.
The Ministry of Finance has an explanation on this subject. 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, the second parent can draw up compensation.
Restrictions on age and duration of study
Decide on age restrictions. If you paid the income tax for your training, then you will be compensated for it at any age and in any form, be it in absentia or even in the evening.
With children, everything is a little more complicated - they can be refunded tax before they adulthoodeither before 24 yearsif the child is studying at full-time. If the person is under the former guardianship, then the guardian who wishes to pay for his education may also receive compensation up to 24 years old.
Period for which funds can be returned
The law states that the person making the deduction can apply for a benefit for the entire period of time during which the training takes place, up to academic leave. Moreover, for the parent, the deduction will act as follows:
- If the graduate is not yet 24 years old, then the tax will be granted until the end of the month.
- If he is 24 years old this year, then the tax will be granted until the end of the year.
You need to file for compensation after passing the year when payments were made. If training takes place over several years, then documents are submitted to the Federal Tax Service within several years, or once for all years.
If for some reason the taxpayer was not able to return the tax immediately, you can do this within 3 years after the service has been paid.
If you apply to the Federal Tax Service in 2018, you can get compensation for 2015, -16 and 17. Moreover, it doesn’t take into account whether your child has finished gnawing at the granite of science and how old he is. For example, if a 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 still have checks.
How much can I get
Compensation is provided only to a working family that pays for the education of the child, not 24 years old and full-time. Such a family may receive compensation for income tax paid, but the amount spent on training should not exceed 50,000 rubles. That is, in a year the amount of personal income tax for each child cannot exceed 6500 rubles.
In this case, a deduction may be granted for stays in kindergartens, private and municipal schools, colleges, universities, and even courses. In this case, a contract must be concluded between one of the parents and the educational institution. And of course, the educational institution itself must necessarily 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 observed:
- The child for whom compensation will be received should not be over 24 years old. In addition, he should only receive full-time education.
- It’s not a third-party organization that should pay for the study, but one of the parents, or both parents alternately. This cannot be done by any company, enterprise, or even a charity fund.
- In order to receive compensation, the parent must be officially employed and, accordingly, paid income tax. Those who do not work cannot refund tax.
The total amount of tax deduction provided for each child is equal to the amount that the family paid for his education for the year. That is, in fact, the funds that were spent on study are not subject to personal income tax. However, there are certain restrictions that apply to amounts. So, you will not receive more funds than you paid for taxes.
Deductions for a calendar year could not exceed:
- 50 000 rub., which were spent by parents on study.
- 120 000 rub. paid for the training of a sister or brother.
For example, if for a year the family spent 70,000 rubles on study, then compensation will be returned only from 50,000 rubles. To calculate the compensation, you must perform the following steps:
50000 x 13% \u003d 6500 rubles.
Maximum received per child:
- 6 500 rub. - for one child.
- 15 600 rub. - on a brother or sister under the age of 24.
To receive personal income tax, it does not matter for which years of study you paid for the funds - actual payment date is important. Compensation is paid out of wages - winnings do not participate in the distribution of benefits.
Example of calculating a deduction per child
Suppose that a daughter of a certain Lyudmila entered a master's program 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 full amount for two years at once. In 2016, Lyudmila decides to file for compensation and, collecting the papers 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 you can get compensation is 50 000 rubles, and not 200 000 rubles, as her father paid for it (we take into account the minimum stipulated by law). Therefore, when calculating the return, we consider this:
50000 x 13% \u003d 6500 rubles
But with the income of Lyudmila, the employer took the following personal income tax:
40,000 x 12 (months) x 13% \u003d 62,400 rubles
It turns out that Lyudmila will receive compensation equal to 6500 rubles, since this amount does not exceed the maximum allowed by law. And she could have received 13,000 rubles if she had drawn up the privilege for 2 years in a row.
Paying tuition for a child once, the parent lost the maximum deduction. Therefore, for those who pay for their studies, it is more profitable to divide the amount into parts and stretch it for several years of study.
How to apply for a benefit
When applying for benefits, the taxpayer applies to the Federal Tax Service at the place of his stay or residence. For this:
- Son or daughter study paid fully or semester.
- When the school year ends, in which the parent paid for the child’s knowledge, papers collected for registration are provided to the Federal Tax Service.
- After consideration of the FTS 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 appeals to the Federal Tax Service. If you do not want to wait for the end of the year, you can apply for a benefit at the place of work by writing an appropriate application.
When applying for benefits, the employer acts as follows:
- The Federal Tax Service is asking for confirmation that the taxpayer wants to confirm his right to benefit. The list of documents for circulation is specified in the tax.
- Within a month after the appeal, a corresponding document is issued.
- A person applies with confirming paper at the place of work. An application for early payments is written.
- At work, personal income tax is calculated taking into account benefits. Moreover, funds are paid more than once a year, as in the tax, and every month.
Deduction papers
All papers collected by the person should be provided in the form of copies, but the originals will also be needed. When sending them to the Federal Tax Service by mail, you must first verify 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 drawing up the allowance for the first time, it is better to visit the Federal Tax Service in person - if one of the papers is missing, you will know about it right away.
When making a deduction for the past year, the following securities are collected:
- Free application 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 contract for study indicating the license of the educational institution, prices and forms of training.
- Receipts paid by the mother or father of the child.
- Document for the child.
- Details for which tax will be refunded.
- If the contract does not contain information about the license, then you need a copy of it.
- Also, if the document does not state that the child is studying in full-time, then an appropriate certificate is needed.
- If the privilege is taken by the mother and not the father who paid for the service, then a marriage certificate is required.
- If the guardian pays for the services, then the decision of the relevant authority is provided to the Federal Tax Service.
Papers for submission to the tax or the Federal Tax Service are updated annually. The same goes for receipts - they must be new every time. Well, the information that your child is still studying full-time should be updated every year.
Timing has boundaries:
- The decision is made quite quickly, in just ten days, but some time may be needed for a desk audit, which can last up to three months.
- When a decision is made on the case, the applicant will be notified within 5 days.
- If the paperwork is correct, the money is transferred to the card within one month.
Making 3-NDFL
Before visiting the Federal Tax Service is filled 3-NDFL form using the 2-NDFL certificatetaken at the duty station. It includes several pages that need to be filled out correctly, and due to the fact that the tax annually brings something new to it, it is impossible to focus on forms for previous years.
It can be obtained and filled in one of the following ways:
- Private online services that are not too welcome by the FTS. In addition, such a service is paid. Most often, the tax office offers to fill in its services in real time - for example, “Taxpayer’s Office”.
- The website of the Federal Tax Service has a special program that is free to download. When filling it out, some nuances are indicated - for example, if you enter the information incorrectly or do not enter it at all, the program will tell you this.
- The latter option involves a personal visit to the organization. Here you can take a clean form and fill it in place.
When preparing a document, the nuances are taken into account:
- The FTS number where the document will be sent. To do this, you should take care of the details in advance. But! There is a list on the tax site from which the desired organization is selected.
- Be sure to fill out such sections as full name, TIN, data from your personal account and the code of Russia.
- The address of residence and OKTMO are registered in the form - 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, that is, thirteen percent taxation, is selected. In the presence of paid leave, the code 2012 is prescribed, in the presence of wages - 2000 rubles. The amount that has become the total for all income must match the number on the certificate of employment.
- If the allowance is issued specifically for study, then this section should be chosen. And also indicate the real amount.
When filling out a program from the Federal Tax Service, a person who has decided 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 a statement, which will indicate the amount of return that you calculated.
Paperwork - for whom and why
Let's see who and how documents are processed.
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 when the benefit will not be paid due to the fact that both papers are executed on the mother or father.
All papers are on the son
The tax system will not pay compensation for 100% and it will be right, based on the Letter of the Ministry of Finance dated October 28, 2013 No. 03-04-05 / 45702.
Self-study compensation example
A certain Ivanova paid 60,000 rubles for a higher educational institution. Her same income for the year at work was 480,000 rubles. (40,000 x 12). The income deduction for her was 62,400 rubles (480,000 x 13%).
Calculate the deduction:
Since Ivanova paid 60,000 rubles for her studies, 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’s hands can receive the same full amount.
An example for children studying full-time and part-time
Consider another example. Suppose that the same Ivanova has three children, and she paid for them as follows:
- 70 000 rubles were paid for the older one, who is studying on a full-time basis.
- The younger one spent 40,000 rubles in a private garden.
- On the daughter in the "correspondence" had to pay 60,000 rubles.
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%). We calculate how much compensation was necessary.
For each child in this family, personal income tax will be calculated differently:
- So, you cannot get more than 6,500 rubles for an older one, since the allowance is drawn up not for the amount that was paid for it, but for 50,000 rubles.
- On the younger, the amount will be less - 5200 rubles. (40,000 x 13%).
- As for the daughter, the allowance does not rely on her at all, as such a form of education is not paid.
Total for all children accounts for 11,700 rubles.
Multiple Compensation Example
Ivanova, in addition to her own studies of 80,000 rubles, also paid 60,000 rubles for her husband’s medicine. However, 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.
Calculates the compensation:
In total, Ivanova paid 140,000 rubles for her studies and medicines. But she cannot receive compensation from this amount, since the maximum by 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 making compensation, since the Federal Tax Service will miss only full-time forms.
Education of children has the right to pay only the parent, or mother and father in turn - if paid by outsiders, the deduction will not be paid again.
And of course, in order to get finances, need to be officially employed, and pay salary taxes to the state every month.
We also recommend watching a useful video about tax deductions for tuition with examples of calculations: