Documents required for social deduction for tuition. How to get a tax deduction on training
The legislation of the Russian Federation provides for a partial refund of the funds that were spent on teaching a child at a university. Thus, the tuition tax is not deducted from the child’s parents, but is refunded when contacting the appropriate authority.
A tax deduction is the return of funds for any expenses, for example, treatment, education or the purchase of housing. Since 2018, a new procedure for the refund of training tax has been in force. It should be noted that before submitting documents for the return of such a tax, it is necessary to determine the specifics and features of its design.
Tax refund for child education: features and nuances
Before submitting a package of documents for a tax refund for a child’s education, it is necessary to determine in which cases this procedure can be carried out. The following expenses are accepted for tax deduction:
- On their own training of any form.
- A person who directly studies or graduated from a particular university can return the funds.
- To teach a child.
- Such a refund can be issued for the cost of education until the child is 24 years old.
- To acquire the education of close relatives.
In this case, the immediate relatives or guardians of the child can apply for a tax refund for paid tuition before they are 24 years old. In this case, the student must be in full-time education.
In order to arrange the return of funds for child education, the taxpayer must contact the tax office, while providing a certain list of documents.
How to apply for a tax deduction for tuition
To apply for a tax deduction, parents must be officially employed and receive a salary from which the employer pays tax monthly.
A person who does not work in official work and does not pay income tax does not have the right to receive a deduction. This rule also applies to pensioners who pay grandchildren for education, for example, for a ballet studio or a private kindergarten.
It is worth remembering that there is a statute of limitations for deduction. You can return the funds within 3 years after making the payment. If payment for training was made in 2017, then you can return part of the amount until 2020 inclusive. The amount of social deduction will depend on two indicators:
- The maximum amount of social deduction.
- The amount of personal income tax that was paid to the state over the past year.
Both the child himself, if he works, and his parents can return the income tax for full-time studies at the university. In the case of spouses, such a tax cannot be returned. That is, if your spouse pays for your studies at a university or any other educational institution, he will not be able to receive a tax deduction.
In order to avoid further problems with obtaining a refunded income tax, parents must indicate the payer of tuition when they enroll in a university. If the parents pay the tuition fees, then the parent's income should also be indicated when applying for such a subsidy. Moreover, the higher the monthly income of the parents and their solvency, the lower the amount of tax they paid will be able to return.
Documents for tax refund
Parents or immediate family members of someone who has studied or studied at a higher education institution over the past three years can receive a tax deduction. To return the income tax for training in 2018, you will need the following package of documents:
- A written application for a tax refund for tuition.
- Passport, TIN.
- Certificate of employment that you pay personal income tax.
- Tax return.
- Current account where the money will be transferred.
- An agreement confirming that a relative is really studying or studying at an educational institution.
- A copy of the license from the institute / university confirming that this institution has the right to carry out educational activities.
- Confirmations of funds transfers. Checks, receipts, account statements can serve as confirmation. That is, any documents that confirm the payment of money for training.
- Birth certificate and passport of the child.
- Certificate that the child is studying / studying full-time.
You can return the tax for studying at the institute at any time of the school year. You can start collecting documents for tax refunds immediately after entering the university and transferring the first student fees. Thus, each parent will be able to return the personal income tax paid from school, which will simplify and reduce the cost of educating the child. You can apply for such a subsidy if the child is studying in the near abroad.
Recommended view training tax refund video tutorial:
The tax code of the Russian Federation spells out the possibility of refund of income tax for training. This pleasant bonus from the state is given to those citizens who pay for tuition: for themselves, a child or their next of kin.
Since recently, almost all educational and upbringing institutions have been charging a fee, the income tax refund for tuition can at least slightly offset our costs. Accordingly, this is also an occasion to fill out a 3-personal income tax return.
So, let's look at the main questions: who and in what case is entitled to a social tax deduction for training, what are the terms and amount of income tax refund and what documents are needed to fill out a 3-personal income tax return.
First, let's answer the question “Who can take advantage of the income tax refund?”
May
1. A working citizen, that is, one who works in an institution, receives an official salary, and, most importantly, pays income tax of 13% on it. Moreover, he must pay money for training.
2. The family. In the event that only one of its members works, that is, it fits the condition of claim 1, and the rest are dependents. A condition for receiving a deduction for tuition is the payment of receipts for his relatives: brother, sister, children.
3. A prerequisite for the refund of income tax for training is the availability of a state certificate and license for the educational organization.
You can watch this video tutorial or continue reading the article.
Can not receive social tuition deduction
1. Individual entrepreneurs (IP), non-working citizens, housewives, that is, those people who do not receive official wages and, accordingly, do not pay income tax.
2. Pensioners who receive only a pension, so income tax was not withheld from it.
3. Children and other citizens who do not work, that is, again, they have no opportunity to pay the state income tax.
4. If the training organization does not have a state certificate and license, the state will not refund the money spent on training in it.
Example 1 . A citizen works at a state-owned enterprise and additionally deals with paid foreign language courses. Pays receipts independently, has the right to a social deduction for tuition.
Example 2 . A citizen works at a state-owned enterprise, and his sister is trained at a driving school. The brother pays the receipts, and he is entitled to a social tuition deduction.
Example 3 . A citizen works at a state-owned enterprise, and his sister is studying in absentia at the institute. Sister pays receipts (brother gives her money). In this case, the right to social deduction for tuition does not arise. It turns out that the brother works and pays income tax, but does not pay for training (the surname is not indicated on the receipt). And the sister does not work, does not pay income tax, but pays her tuition.
Please note that tax refund for the training of the spouse cannot be received.
How much tax deduction can be calculated
In general, 13% of the tuition fee paid is refunded. But here, too, there are different options and limitations.
1. According to the Tax Code limit amount possible return, from which 13% of income tax is charged 120 000 rub. for every citizen. However, this limit includes ALL possible social deductions: tuition, treatment, pension contributions.
Example 1 . During the year, a working citizen spent 20,000 rubles. for training, 80 000 rubles. for treatment and 50,000 rubles. transferred to retirement savings. Total 150,000 rubles. As a result, a citizen has the right to return tax on the amount of 120,000 rubles. (this is the maximum limit for all social benefits). 13% of this amount will amount to 15,600 rubles.
Example 2 . During the year, a working citizen spent 20,000 rubles. for training and 50,000 rubles. transferred to retirement savings. Total 70,000 rubles. 13% of this amount will amount to 9,100 rubles. As a result, the citizen has the right to return this amount.
2. The amount of the tax deduction returned is limited to the amount of income tax paid during the year. She cannot exceed it.
Example 1 . During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will amount to 15,600 rubles. The total income for the year was 200,000 rubles, from which 13% income tax was paid: 26,000 rubles. As a result, a citizen has the right to return 15,600 rubles. (13% of the total amount spent on training).
Example 2 . During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will amount to 15,600 rubles. The total income for the year was 100,000 rubles, from which 13% income tax was paid: 13,000 rubles. As a result, a citizen has the right to return 13,000 rubles. (only the amount that was withheld from him as income tax).
Deadline for filling and filing 3-personal income tax
The 3-personal income tax return can be submitted to the tax office throughout the year. There are no special restrictions on the dates and dates. Accordingly, the sooner the declaration is accepted, the faster you get money into your account. The deadline for verification is 2-3 months.
Social return tax return filed only for the previous 3 years. If it is 2017, before the declaration they accept for: 2014, 2015, 2016. If the training was in 2013, and you did not manage to submit the declaration, then there will be no return on this amount.
The rule to fill out a tax return 3-NDFL on income tax refund for training is simple. Year of compilation and year of study must be the same. There is no concept of a school year (from September to May), but the calendar year (from January to December) is taken into account.
Simply put, the date (year) in the payment receipt must correspond to the year for which the declaration is submitted.
Example 1 . The child studied at paid courses from November 2015 to February 2016. Father paid receipts regularly (month to month):
- for November 2015, the payment was 10.11.15;
- for December 2015 - 10.12.15;
- for January 2016 - 01/10/16;
- for February 2016 - 02/10/16.
- for 2015, which includes payment for November and December;
- for 2016, which includes payment for January and February.
Example 2 . The child studied at paid courses from November 2015 to February 2016. Father paid receipts irregularly:
- for November 2015, the payment was 10.12.15;
- for December 2015 - 01/10/16;
- for January 2016 - 01/10/16;
- for February 2016 - 05/10/16.
- for 2015, which includes payment for November;
- for 2016, which includes payments for December, January and February.
Example 3 . The child studied in paid courses from November 2012 to February 2015. Father paid all receipts at once:
- for November, December, January and February, the payment was 10.03.16.
- for 2016, which includes payment for all months.
In the 3rd example, at first glance, everything is simplified: I paid the full amount at once and only 1 declaration is needed. But. Do not forget about the return limit for one year. If the amount of the annual tuition fee exceeds 120,000 rubles. (13% of it is 15,600 rubles), it is better to divide the payment into 2 years so that the full amount can be returned.
What documents are needed
Here is the list of documents that will be required to fill out a 3-personal income tax return in order to return the income tax for training:
- Certificate 2-NDFL (original) on the citizen's income for the year. It is issued by the accounting department of the company where you work.
- Training agreement (copy).
- License of an educational institution (copy).
- Receipts of payment (copy).
- A special form for a certificate of tuition during the year (original). Issued by the accounting department of the institution.
- Certificate of training (original).
The tax office provides copies or originals (indicated in the list) of all these documents. But often the inspectors who accept the 3-NDFL tax return want to see the originals. Therefore, it is better to take them with you to show if necessary. However, only copies should be left at the tax office.
Here we have considered the main provisions income tax refund. Answers to other popular questions can be found on this site in other articles or ask below in the comments.
You can always get an individual skype consultation on how to make a declaration more profitable, or order 3-NDFL filling out from us through the form.
Each taxpayer has the right to receive a tax deduction for training courses, continuing education courses, for training in a driving school, etc.
In this article, we will consider in more detail the following issues:
- When can I get a tax deduction?
- Course tax deduction
- List of required documents for income tax reimbursement
- How to get a tax deduction for paid courses, for a driving school.
- When can I get a tax deduction?
A tax deduction is a portion of income that is not taxable. In the event that you incurred the cost of education, you can return the tax paid on these costs. That is, if you officially work and pay income tax, then you can return a portion of the money in the amount of 13% of the cost of training. The maximum amount of tax deduction will not exceed 120,000 rubles.
According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for tuition, you can expect to receive a tax deduction. The tax deduction for tuition is included in the category of social tax deduction. You can get a social deduction for tuition not only for studying at universities, but also in all educational institutions that have an appropriate license or other document confirming the status of an educational institution. In particular, it can be a training center for advanced training, a driving school, a training center, etc. The tax deduction for own training (as opposed to the deduction for teaching children) does not have restrictions on the form of training: money can be returned for full-time, part-time, evening or any other form of training.
The amount of tax deduction for training at a driving school
The amount of tax deduction is calculated for the calendar year and is determined by the following factors:
You can’t get back more money than you transferred to the income tax budget (13% of the official salary)
You can return 13% of the cost of training, but not more than 15 600 rubles per hand, because the maximum amount of the deduction is - 120,000 rubles. (120 thousand rubles. * 13% \u003d 15 600 rubles)
Example: In 2015, you paid for your own training at a driving school in the amount of 65,000 rubles. For 2015, you can return to yourself \u003d 8,450 rubles. (65,000 * 13% \u003d 8,450 rubles.)
List of documents required for tax deduction
To recover the deduction for tuition at courses and in a driving school, you must prepare the following package of documents:
- Declaration on the form of 3-personal income tax;
- Copy of the passport;
- Copy of TIN certificate;
- Certificate of income in the form of 2-personal income tax for the reporting year (from all workplaces for the reporting year);
- Agreement with an educational institution;
- Educational institution license;
- Payment documents confirming payment for training, which should indicate the data of the person who paid for training;
- Application addressed to the head of the tax authority at the place of registration for a social deduction;
- An application addressed to the head of the tax authority at the place of registration for the return of income tax to your personal account.
- Details of a personal bank account (bank or salary card) for tax refund
How to get a tax deduction for paid courses, for a driving school
In order to receive a deduction, it is necessary to draw up a 3-NDFL declaration and prepare a package of documents (see above), then having all the required documents in hand, a 3-NDFL declaration, statements and account details, you must submit it to the tax authority at your registration address. After checking the documents, the funds will be transferred to you in your specified account. On average, it takes from one month to four.
Drawing up a 3-personal income tax return is a complicated procedure, in order to prepare the necessary package of documents, draw up a declaration and submit them to the tax office, it will take you a lot of time. In the case of a mistake, you will have to re-prepare the declaration and again file it with the tax authority, thereby increasing the time for consideration and payment of the deduction.
Therefore, we recommend contacting specialized accounting companies, for example, Bukhprofi. During the day, BUHprofi specialists will draw up a declaration and prepare the entire necessary package of documents and applications. Next, the courier of the company will meet with you in a place convenient for you to sign the declaration and statements, with subsequent delivery to the tax authority.
This method is not only convenient, but also reliable: the risk of erroneously prepared declarations is minimized, as well as the distortion of the data presented.
The legislation of the Russian Federation provides for the ability to return part of the money spent on child education. The article talks about how it is correct to return personal income tax for teaching a child, what documents need to be drawn up, what is the procedure and amount of payment.
Payer and Student Requirements
Each officially working citizen of the Russian Federation pays 13% of his salary to the state every month in the form of personal income tax - personal income tax. The state provides an opportunity for the worker to recover part of this money in the form of social tax deductions. One of them is for training costs. The procedure for its provision is regulated by paragraph 2 of Art. 219 Tax Code.
The right to deduction belongs only to residents, i.e., persons staying in Russia 183 days or more a year (Clause 4 of Article 210 of the Tax Code). This status is fixed on December 31 of the year for which a deduction is declared.
The ability to make a deduction depends on the age of the student and the form of training. This data is grouped in a table.
Applicant | Refund Terms | |
Age limit | Form of training | |
Person who paid for their studies | Is not limited | Any |
Parents Spending on Teaching Children | Under 24 years old | Full-time |
Guardians (trustees) who paid for wards | Wards up to 18 years Former wards up to 24 years |
|
A person who paid for brothers (sisters), including non-full | Under 24 years old |
If both the parent and the child paid for the studies, each of them can claim a refund.
For which educational institutions does the tax deduction apply. The status of educational institutions
A deduction for study expenses is given for educational organizations that have the appropriate license or other document confirming their status. The list is defined by the Law on Education in the Russian Federation No. 3266-1 of 12.29.12.
Tax reimbursement can be obtained not only for training at a university, but also in other organizations:
- Preschool structures;
- Schools;
- Additional education organizations for adults (driving courses, training centers, qualification courses, etc.);
- Children's organizations of additional training (dance, music, sports schools, etc.).
Compensation can be obtained for education acquired in state institutions, as well as in organizations of the municipal and private plan. The legislation of the Russian Federation allows you to receive compensation for the education of a child in foreign institutions. The deduction cannot be used if maternity capital money has been spent on child education!
What documents are required to apply for a deduction
All papers are drawn up for the taxpayer, and not for the studying child. To receive the deduction, the following documents should be prepared:
- Applicant's passport.
- Declaration (form 3-NDFL).
- Learning Agreement. With the obligatory indication of its cost and license data for the right to carry out the educational process. If the cost of training has changed during the year, confirmation of this is necessary (addition to the contract).
- Documents on payment for education (cash receipts, account statements, receipts, etc.).
- Birth certificate of a child.
- Certificate from work on income 2-PIT. If there are several places of work, a document must be obtained in each of them.
- Certificate of confirmation of full-time studies (if this is not specified in the agreement).
Copies of the above papers are provided. Notarizing them is not necessary. You should write “True” on each sheet with your own hand, put a signature with the transcript and the date.
For a personal visit to the IFTS, it is better to bring the original documents with you. The inspector can look at them to verify the authenticity of the copies and return them back.
Which authorities should I contact?
You can recover funds for the education of the child at the place of employment or at the tax office. The differences of each of the options are shown in the table.
Question | Employer | Tax |
Study expenses incurred when you can apply | In the same year | Since the beginning of next year |
What documents are needed | Everything except forms 2-NDFL and 3-NDFL | Full package |
How to submit documents | Personally in accounting | In person, by mail or online |
How tax is refunded | The accrued personal income tax accountant reduces monthly deduction | Money is transferred to the taxpayer account |
When sending documents by mail, they should be compiled in two copies, one should be enclosed in an envelope with papers, and the other should be kept with the receipt.
You can apply for a social deduction for work at the cost of training made in the current year. When reimbursing for past periods, you need to contact the IFTS only.
Example # 1. Calculation of tax deduction for studies at a university
In February 2016, N.N. Semenova paid for her son's studies at the university in the amount of 70,000. She is officially employed and receives a monthly salary of 30,000 rubles, of which 26,100 (30,000-3,900 personal income tax) are on hand. She decided to use the right to deduction through the employer.
In February of the same year, immediately after paying for her studies, she came to the Federal Tax Service Inspectorate with a request for a notice certifying the right to a tax refund. In March, she received a document and took it to an accountant. I wrote a statement here.
The amount of personal income tax recoverable was: 50,000 * 13% \u003d 6,500 p. This amount will completely cover its personal income tax for one month (3,900 p.) And part of the amount for the second (2,600 p.).
This means that in March an employee will receive the full accrued salary - 30,000 rubles, in April - 28,700 rubles. (30,000-1,300). Subsequently, Semenova will receive his usual amount - 26 100 p.
If an employee made a deduction in tax, she received on the account 6 500 r. at a time, but at work her earnings would not change.
Getting a deduction through the Federal Tax Service or the employer has its pros and cons:
- At work, a citizen receives a refund faster, since there is no need to wait for the end of the year to submit a declaration.
- Making a deduction adds to the accountant of the organization extra work. Many do this reluctantly. In such cases, in order to avoid disputes and discontent, it is easier to contact the IFTS.
- If payments for studies are regular, it is better to go to the tax office once and draw up a deduction according to the results of the year than to visit the accounting department repeatedly with the next notification from the IFTS.
- Making compensation through work requires more action from the employee, all the same, you will have to visit the IFTS twice.
- If the year is over and the deduction issued at work is not fully used, the rest of the funds can only be obtained through the IFTS. Will have to re-engage in its design and fill out 3-personal income tax.
- If at the end of the year you need to file 3-personal income tax for another reason (for example, due to the sale of real estate), it is easier to include in it a deduction for studies and not waste time on its registration at work.
Step-by-step deduction instruction
The procedure for obtaining a deduction for studies has several main stages. Their sequence is reflected in the table for registration by the employer and independently.
Stages | Employer | Independently |
Step 1. | Prepare a package of documents, except 2-personal income tax and 3-personal income tax | Get a job certificate of income 2-PIT |
Step 2 | Submit documents to the Federal Tax Service Inspectorate, write a corresponding application | Independently draw up a 3-personal income tax return |
Step 3 | Pick up a finished notification in 30 days | Provide a package of documents to the tax office at the registration address and fill out an application for reimbursement of part of personal income tax. (see →) |
Step 4 | Bring a notification to the accountant, write a deduction statement | IFTS will transfer compensation to the account within 30 days from the date of application |
Step 5 | The accountant will provide a deduction from the month of writing the application |
When applying to the IFTS, the taxpayer can write a deduction at the same time as filing the documents. A 3-month period has been set aside for checking the tax return. The deadline for inspection to reimburse personal income tax is four months from the date of submission of documents.
Important! The right to a refund of deduction has a limitation period of 3 years. After its expiration, funds cannot be received.
For example, in 2016 you can apply for personal income tax refund for 2013-2015. If expenses for studies were incurred in 2016, then a deduction for them can be obtained from 2016 to 2018.
Unlike property, deduction can be used repeatedly: as appropriate costs arise.
Filling in a tax return for a child’s tax deduction
3-NDFL is filled in according to the form valid for the period for which the deduction is declared. It must necessarily contain information about the applicant; the amount of income and transferred for the period of personal income tax; the amount of training and deduction costs.
Filling out the form has some features:
- The document is filled in by hand in block letters or on a computer.
- Amounts are indicated in whole rubles.
- Corrections and duplexing are not allowed.
- Pages that do not contain data may not be printed.
- At the bottom of each page, except for the title page, is a signature and a design date.
- You do not need to staple sheets.
The document is filled in duplicate. One remains at the IFTS, the second, with a mark of acceptance, is returned to the applicant.
You can fill out the declaration directly in the tax, using the provided sample. You can download the form on the Internet and fill out at home or contact a specialized company.
Tax deduction
The amount of compensation is limited to the following limits:
50,000 rubles a year is the maximum amount of education costs for calculating the social deduction. This restriction applies to children of their own or wards.
120 000 rubles per year - the maximum amount for calculating the deduction in relation to the adult himself, his sisters (brothers). This amount includes all social deductions that a citizen is entitled to claim. The person himself chooses what he should take on the deduction (treatment, training, pension insurance, etc.)
Example # 2. Calculation of the tax deduction for full-time and part-time education of a child
In 2015, I.P. Ivanova paid the tuition of her son, a full-time university student, in the amount of 90,000 p., For the kindergarten she gave 30,000 p. To her daughter, and 40,000 p. For the second daughter.
In 2015, Ivanova earned 480,000 p. (40,000 * 12 months). Accordingly, accounting for this period withheld personal income tax from its earnings in the amount of 62,400 p.
The limit for determining the amount of the deduction is 50,000 p. For every child. Ivanova’s income does not matter.
Ivanova for 2015 will receive the following deductions:
For the son: 50,000 * 13% \u003d 6,500 p.
For a little daughter: 30,000 * 13% \u003d 3,900 rubles.
For an external daughter - 0 rubles, because children on distance learning are not entitled to a deduction.
You cannot include textbook costs in the deduction; on bank interest on an educational loan; payment of maintenance and childcare in kindergarten.
If both the parent and his children study in the family at the same time, the deduction can be returned to each of the family members.
Answers to current questions
Question number 1. Can I get a deduction for my daughter, a student of a university, if she spent a year on medical leave for medical reasons?
Yes, a deduction is provided in this case.
Question number 2. My son is studying at a prestigious university in England. When submitting documents, can I include, in addition to the cost of his training, food at the institute and travel? Documents confirming expenses are available.
No, the state only reimburses the costs directly to the learning process.
Question number 3. The agreement on education with the full-time educational structure was concluded not by me, but by my son. Can I exercise the right to deduction if I myself pay for his studies?
Yes you can.
The amount of compensation is determined on the basis of payment documents based on the amount paid in rubles. The presence or absence of a contract in the ruble equivalent does not play a role.
Question number 5. If all documents confirming payment for children's studies are drawn up for the husband, can the wife apply for a deduction?
Yes maybe. If the marriage is officially registered, it does not matter which spouse will compensate for personal income tax.
So, the return of personal income tax for teaching a child is an opportunity to reimburse part of the money spent on studying. The refund procedure is not a problem. The main thing is to comply with the prerequisites: to have an official job, the age of the child should not exceed 24 years, and training should be full-time.
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Last update March 2019
List of documents for deduction
In order to apply for a tax deduction for training, you will need the following documents and information:
for teaching children
- copy birth certificates;
- , confirming the child’s full-time education (required if the contract does not indicate the form of education). IFTS serves original Help.
- copy of marriage certificate (required if the documents are executed for one spouse, and the deduction for the child’s education is received by another)
When applying for a tax deduction for brother / sister Additionally provided:
- copy own birth certificate;
- copy brother / sister birth certificates;
- certificate from an educational institution, confirming full-time study (required if the contract does not indicate the form of training). original Help.
When applying for a tax deduction for studying abroad, the following are additionally provided:
- notarized translationsall documents drawn up in a foreign language;
It should be noted that in order to avoid delays and refusals, contact the tax service with the most complete package of documents.
Preparation of documents using the "Return Tax" service
The "Return Tax" service will help you easily and quickly prepare a 3-NDFL declaration and a tax refund application, answering simple questions. In addition, he will also provide you with detailed instructions on submitting documents to the tax authorities, and in case of any questions when working with the service, professional lawyers will be happy to advise you.
How to certify copies of documents?
By law, all copies of documents must be notarized or independently certified by the taxpayer.
In order to assure yourself you must sign every page (and not every document) copies as follows: “Copy is true” Your signature / Signature decryption / Date. Notarization is not required in this case.