3 personal income tax social tax deduction for tuition. Information about tax deduction for tuition
The specified social tax deduction represents the opportunity to return part of the funds spent on training (both your own and close relatives).
The conditions for obtaining this type of deduction are the presence of a resident status of the Russian Federation and income taxable at a rate of 13%.
What expenses can be reimbursed
- The tax deduction can be obtained from expenses for:
- own training - in any form training (full-time, evening, correspondence, etc.);
- training of children (including adopted), as well as siblings of age up to 24 years old, full-time study. If a brother or sister is under guardianship, then a restriction of up to 18 years for wards, in this case does not apply;
- training of wards in age under 18 years old (former wards aged up to 24 years old) full-time study;
Note: Letter No. BS-4-11 / 20142 of the Federal Tax Service of the Russian Federation dated October 24, 2016 put an end to disputes about the possibility of claiming a deduction by one spouse for training another. The Federal Tax Service in the above document explained that one spouse is not entitled to receive a deduction for another, but at the same time, he can claim it for his own training, regardless of who paid it.
Features of the deduction application
- The maximum deduction for your education and training of brothers and sisters is - 120 000 rub. You can return up to 13% of the costs incurred, but no more 15 600 rubles (excluding the amount of deduction for children's education) ;.
- The amount of 120,000 rubles. It is common to all social deductions (except for expensive treatment and education of children). What kind of expenses to include in the tax deduction - the taxpayer decides;
- The amount of deduction for teaching children , is 50,000 rubles. per person. The maximum amount to return on hand will be equal to 6 500 rub. (50,000 x 13%). Thus, for 2 children, you can get a deduction in the amount of 13 000 rubles., For 3 - 19 500 rubles. etc.
- Deduction can be obtained not only on training costs in state universities, but also in commercial educational institutions (if they have a license):
- kindergartens and schools;
- adult education centers (driving schools, foreign language courses, etc.);
- centers for additional education of children (music schools, sports sections, etc.).
- The tax deduction can be obtained on the costs of training in both Russian universities and foreign. It should be noted that in this case only expenses related directly to the learning process will be refunded. Travel expenses to the place of study, accommodation and meals are not subject to deduction;
- The key to declaring the deduction is the date the tuition was paid, not its duration. That is, if in one year tuition is paid for several years, then expenses can be reimbursed only for the year in which expenses are incurred, and not for the entire period of study;
- The balance of the tax deduction is not carried forward to subsequent periods. That is, if in one year the entire deduction did not work, it would not work to transfer it to the next year;
- Learning deduction - reusable. You can declare it every year within the established limit;
- The deduction for studies has a statute of limitations - no more than three years from the date of payment of studies. Thus, in 2018, you can return the costs of training paid in 2017, 2016, 2015;
- The contract and payment documents must be executed at the applicant's deduction;
- Tax deduction is not provided, in case the training was fully paid using maternal capital
Limitations on the costs of own education (120,000 rubles) and for the costs of educating children do not affect each other and calculated separately. Those. You can return up to 15 600 rubles. for own training + 6 500 rubles. for educating each of their children.
Note: the amount of 50,000 rubles. deductible for children, is common to both parents. That is, only one of the parents can return the funds spent on teaching their children.
Social tax deduction for training expenses provided only on conditionthat educational institution has a license, or any other document confirming its status as an educational institution.
Note: if the training was conducted with an individual entrepreneur who independently conducted it and does not have hired teaching staff, a license is optional.
A deduction can only be obtained if in the year in which the tuition was paid, there were incomes taxed by personal income tax at a rate of 13% (except for dividends taxed at the same rate);
Note: It should be noted that there are no clear instructions on the prohibition of receiving a deduction, if there were no income at the time of payment for training. Moreover, by the letter of the Federal Tax Service of the Russian Federation dated March 18, 2010 N 03-04-05 / 7-110, the financial department indicated the possibility of receiving a deduction in case income available at the time of application privileges. However, in practice, tax authorities generally refuse to provide a deduction if the applicant did not have taxable income at the time of paying for the training.
Examples of calculating the tax deduction for training expenses
Example 1. Deduction for own training
Deduction conditions
60 000 rub.
480 000 rub.
62 400 rub. (480,000 rubles. X 13%).
Calculation of tax deduction
The cost of training for 2018 amounted to 60,000 rubles. in connection with which the amount to return on hand will be equal to 7 800 rub. (60,000 rubles. X 13%).
Since for 2018, Petrov I.A. paid income tax in the amount of more than 7,800 rubles. he will be able to receive a tax deduction in full - 7 800 rub.
Example 2. Deduction for own training worth more than 120,000 rubles.
Deduction conditions
In 2018, Petrov I.A. paid for his studies at the institute 130 000 rub.
Income received and personal income tax paid
Income for 2018 by engineer I. Petrov made up 480 000 rub. (40 000 rub. (Salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to 62 400 rub. (480,000 rubles. X 13%).
Calculation of tax deduction
Tuition expenses for 2018 amounted to 130,000 rubles, but since for all social deductions a limit of 120,000 rubles has been established, the amount due for refund will be equal to: 15 600 rub. (120,000 rubles. X 13%).
Due to the fact that for 2018 Petrov I.A. paid income tax in the amount of more than 15,600 rubles., he will be able to receive a tax deduction in full - 15 600 rub.
Example 3. Deduction for child education
Deduction conditions
In 2018, Petrov I.A. paid for the education of his son at the institute full-time 70 000 rub.
Income received and personal income tax paid
Income for 2018 by engineer I. Petrov made up 480 000 rub. (40 000 rub. (Salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to 62 400 rub. (480,000 rubles. X 13%).
Calculation of tax deduction
Costs Petrova I.A. for the education of the son in 2018 amounted to 70,000 rubles, but since a restriction of 50,000 rubles was established for the expenses on the education of children, the amount in the amount of: 6 500 rub. (50,000 rubles. X 13%).
Due to the fact that for 2018 Petrov I.A. paid income tax in the amount of more than 6,500 rubles., he will be able to receive the tax deduction in full - 6 500 rub.
Example 4. Deduction for the education of several children
Deduction conditions
In 2018, Petrov I.A. paid for:
- Teaching his eldest son at the institute full-time studies in the amount of 70 000 rub.
- Education of his youngest son in a paid kindergarten in the amount of 40 000 rub.
- Education of his daughter at the institute on the correspondence course in the amount of 60 000 rub.
Income received and personal income tax paid
Income for 2018 by engineer I. Petrov made up 480 000 rub. (40 000 rub. (Salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to 62 400 rub. (480,000 rubles. X 13%).
Calculation of tax deduction
For the costs of teaching each child, a limit of 50,000 rubles is established. and despite the fact that the education of the eldest son, Petrov I.A. paid 70,000 rubles., He can only return for it: 6 500 rub. (50,000 rubles. X 13%).
For the education of the youngest son, the amount due for refund will be equal to: 5 200 rub. (40 000 rub. X 13%).
Since the daughter of Petrova I.A. is educated on correspondence form tuition, tax deduction for her tuition not provided.
Total for all children I. Petrova the amount of the return shall be in the amount of: 11 700 rub. (6500 rub. + 5200 rub.).
Since for 2018, Petrov I.A. paid income tax in the amount of more than 11,700 rubles., he will be able to receive a tax deduction in full - 11 700 rub.
Example 5. A deduction for tuition along with other social deductions
Deduction conditions
In 2018, Petrov I.A. He paid for his studies at the institute in the amount of 80,000 rubles, as well as the medications necessary to treat his wife in the amount of 60,000 rubles.
Income received and personal income tax paid
Income for 2018 by engineer I. Petrov made up 480 000 rub. (40 000 rub. (Salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to 62 400 rub. (480,000 rubles. X 13%).
Calculation of tax deduction
Costs Petrova I.A. for 2018 amounted to 140 000 rub. (80,000 rubles (for tuition) + 60,000 rubles (for medicines)), but since the amount of social deductions per year cannot exceed 120,000 rubles, he can only return: 15 600 rub. (120,000 rubles. X 13%).
Since for 2018, Petrov I.A. paid income tax in the amount of more than 15,600 rubles. He will be able to receive the amount due for refund in full - 15 600 rub.
How to get a tax deduction
Via IFTS
The procedure for obtaining a deduction for training costs through the tax service takes place in 3 stages:
The first stage is the collection of necessary documents
To obtain a tax deduction on training costs, you must collect the following documents:
- Declaration of 3-personal income tax. Please note that the declaration form must be relevant for the year for which the deduction is claimed. That is, if a deduction is declared for 2017, the declaration must be relevant for 2017.
- Copies of payment documentsconfirming the fact of payment for training (receipts, payment orders, etc.). Payment documents must be executed on the person with whom the contract for training was concluded.
Help 2-PIT. It can be obtained from the accounting department at the place of work (if you worked in several places during the year, you need to take a certificate from each place).
Note: 2-NDFL certificate is not included in the list of mandatory documents required for submission upon declaration of deduction.
Agreement with an educational institution, which spelled out the cost of training. The Inspectorate of the Federal Tax Service provides a copy of the contract, personally certified by the applicant (each page of the copy must be signed).
The contract must indicate license details on the implementation of educational activities. In case of their absence, an additional copy of the license must be provided.
If the cost of training was increased during the year, you must submit documents confirming this increase. Usually it supplementary agreement to the contract indicating the new cost of training.
When applying for a tax deduction for the education of children (brothers, sisters) additionally The following documents must be submitted:
- A certificate from an educational institution confirming full-time study (necessary only if the form of training is not specified in the contract).
- Child's birth certificate + copy.
- A copy of the marriage certificate (required if the documents are drawn up for one spouse, and the deduction for the child’s education receives another).
- Documents, kinship with brother or sister (birth certificates).
Note: the above list of documents is exhaustive and cannot be interpreted extensively. The refusal of the tax authority to accept documents for deduction due to the lack of a 2-NDFL certificate and other documents not mentioned above is unlawful (Letter of the Federal Tax Service dated 22.11.2012 No. ED-4-3 / [email protected]).
note, when submitting copies of documents to the IFTS, it is recommended to have their originals with you.
The second stage is the transfer of the collected documents to the tax authority
You can transfer the collected documents in the following ways:
- Personally by contacting the territorial tax authority at the place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, will immediately say which documents are missing or which need to be fixed.
- Through a representative by notarized power of attorney (in some tax services they accept documents by handwritten power of attorney).
- Using your personal taxpayer account (LKN)located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the Tax Code, you must contact any tax authority to create an account and obtain a username and password to enter it. To do this, you need to bring your TIN and passport with you. No connection fee is charged.
By mail - a valuable letter with a description of the attachment. To do this, you need to attach documents to the envelope (do not seal the envelope) and make 2 copies of the mailing list listing all the attached documents.
With this method, a visit to the tax service is not required, but if mistakes were made or the package of documents was not collected in full, you will know about it only after 2-3 months (after checking the documents).
note, a 3-NDFL declaration and a set of documents required to receive a tax deduction can be submitted to the tax office during the whole year, but not earlier than the end of the period for which the deduction is claimed.
The third stage - verification of documents and tax deduction
Verification of the tax return and documents attached to it is carried out in within 3 months from the day they are submitted to the tax authority.
Within 10 days after the audit, the tax service must send a written notice to the taxpayer with the results of the audit (provision or denial of tax deduction).
According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction or, more simply, return to you part of the money spent on training.
A tax deduction is part of the income that is not taxable. Therefore, you can return the tax paid on expenses incurred for education. That is, if you officially work (and, therefore, pay income tax) and have paid for your education or training for your children / brothers / sisters, then you can return a portion of the money in the amount of up to 13% of the cost of education.
In what cases can I get a tax deduction for my own training?
You can take advantage of the social tax deduction for your own education and recover your share of expenses if:
- You paid for educational services in official educational institutions (for example, in a university, technical school, driving school or training course).
- You are officially working and pay income tax (it is paid by all employees);
The note: the tax deduction for their own education (as opposed to the deduction for teaching children) has no restrictions on the form of education: money can be returned for full-time, part-time, evening or any other form.
The amount of tax deduction for own training
The amount of tax deduction for own training is calculated for the calendar year and is determined by the following factors:
- You cannot pay yourself more money than you transferred to the income tax budget (about 13% of the official salary)
- You can return up to 13% of the cost of tuition, but not more than 15 600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles. (120 thousand rubles. * 13% \u003d 15 600 rubles)
- The limitation of 15,600 rubles applies not only to the deduction for tuition, but to all social deductions (except for expensive treatment and charity). The sum of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. (accordingly, you can return a maximum of 15,600 rubles for all deductions).
Example: In 2018, Ivanov A.A. I paid my own tuition at a university in the amount of 150 thousand rubles. At the same time, in 2018 he earned 250 thousand rubles and paid income tax of 31 thousand rubles. Since the maximum amount of tax deduction is 120 thousand rubles. (which is less than 150 thousand rubles), then for 2018 (in 2019) Ivanov A.A. will be able to return only 120 thousand rubles. * 13% \u003d 15 600 rub.
In what cases and to what extent can I receive a deduction for the education of my children?
You can receive a social tax deduction for the education of your children, subject to the following conditions:
- child no more than 24 years old;
- the child is studying full-time (kindergarten, school, full-time university, etc.);
- the contract for the payment of educational services is drawn up for you (or your spouse);
The maximum deduction per child is 50 thousand rubles. (6 500 rubles to return)
Example: In 2018, Ivanov A.A. paid for:
- distance learning at the university of his daughter Katya in the amount of 30 thousand rubles .;
- tuition to a paid school for his son Kolya in the amount of 40 thousand rubles;
Moreover, for 2018, A. Ivanov earned 250 thousand rubles and paid income tax 31 thousand rubles.
Since Katya is studying in the correspondence department, the money for her is A. Ivanov. will not be able to return. Therefore, the maximum for 2018 (in 2019), he will be able to return 40 thousand rubles. * 13% \u003d 5,200 rubles.
You can read more information about the deduction for teaching children (the size of the deduction, restrictions, nuances of paperwork) in the article: Features of the tax deduction for teaching children.
In what cases can I get a deduction for the training of my brothers / sisters?
You can receive a social tax deduction for training your siblings under the following conditions:
- brother / sister no more than 24 years old;
- brother / sister is studying full-time (kindergarten, school, full-time university, etc.);
- the contract for the payment of educational services is drawn up for you;
- actual documents of payment (receipts, payments) must be drawn up for you (or a power of attorney for transferring funds);
The amount of tax deduction for training siblings
The size of the deduction for payment of educational services of brothers / sisters is calculated for the calendar year and is determined by the following factors:
- You cannot return more money for a year than you transferred to the income tax budget (about 13% of the official salary)
- In total, you can return up to 13% of the cost of tuition, but not more than 15,600 rubles per year.
Example: In 2018, Ivanov A.A. paid for the training of his brother Ivanov V.A. at the university in full-time education in the amount of 80,000 rubles. Moreover, for 2018, A. Ivanov earned 250 thousand rubles and paid income tax 31 thousand rubles. Accordingly, for 2018 A. Ivanov will be able to return 80,000 * 13% \u003d 10,400 rubles.
How to get a deduction?
The process of obtaining a deduction can be simplified by using our service. He will help draw up a 3-NDFL declaration and other documents for deduction in 15-20 minutes, and he will also give detailed instructions on submitting documents to the tax authorities. If you have any questions while working with the service, professional lawyers will be happy to advise you.
When to submit documents and for what period can a tax be returned?
To apply for a tax deduction, you will first need:
- 3-personal income tax return;
- agreement with an educational institution;
- documents confirming your expenses;
- documents confirming the income tax paid (certificate 2-NDFL).
When and for what period can I get a tax deduction?
You can return the money for training only for those years when you paid directly. At the same time, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for training in 2018, you can return the money only in 2019.
If you did not apply for the deduction immediately, you can do it later, but no more than in the last three years. For example, if you studied and paid for studies at a university in 2014-2018 and did not receive a tax deduction, in 2019 you can return your tax only for 2016, 2017 and 2018.
The entire procedure for obtaining a deduction usually takes from three to four months (most of the time it takes to check your documents with the tax office).
The note: From January 1, 2016, a social tax deduction for training can be obtained through the employer, but you do not need to wait for the end of the calendar year. Details about obtaining a deduction through an employer can be found in our article:
Taxpayers - individuals who receive income taxed by personal income tax at a rate of 13%, are entitled to receive a social tax deduction (subparagraph 2, paragraph 1 of Article 219 of the Tax Code of the Russian Federation) in the amount of the expenses actually incurred by them on their training in educational institutions, as well as training children under 24 years old full-time studies in educational institutions.
Social tax deduction applies only to income which are subject to personal income tax at a rate of 13%. So, for example, taxpayers who receive income for which other tax rates are established (for example, personal income tax rates of 9%, 15%, 30% and 35%), this deduction does not apply. Individuals carrying out entrepreneurial activity using the system of single tax on imputed income (UTII) and the simplified taxation system (STS) are also not entitled to deduction.
Also, this right can be used by guardians (trustees), who paid for the training of their wards under the age of 18 years of full-time education in educational institutions.
The right to receive the specified social tax deduction also extends to the taxpayer - the brother (sister) of the student in cases of payment by the taxpayer of the training of a brother (sister) under the age of 24 years of full-time education in educational institutions.
Taxpayers who performed the duties of a guardian or trustee over citizens who were their wards after termination of guardianship or guardianship in cases of taxpayers paying for the training of these citizens under the age of 24 years of full-time education in educational institutions also have the right to receiving a tax deduction for training.
Social education tax deduction is granted if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as the submission by the taxpayer of documents confirming its actual expenses for training.
Social training tax deduction granted for the period of study of these persons in the educational institution, including academic leave, issued in the prescribed manner in the learning process.
If the taxpayer paid a fee for his own training, he is entitled to deduction regardless of the form of training (full-time, part-time, part-time). However, child deduction, ward or brother (sister), respectively, his parent, guardian or brother (sister) can receive only if the study was conducted in full-time (full-time) form. For example, if a child, ward, brother (sister) attended a paid evening foreign language course, then the parent, guardian, brother (sister) will not be able to take advantage of the deduction. If such courses are attended and paid by the parent (guardian, brother (sister), then he will have the right to receive a social tax deduction on education.
A social tax deduction for tuition is not applied if tuition costs are paid for from maternal (family) capital allocated to ensure the implementation of additional state support measures for families with children.
What is the amount of tax deduction for training
The size of the deduction is 50,000 rubles for each child (ward) in the total amount for both parents (guardian or guardian).
Attention! Social tax deductions (excluding the cost of educating the children of the taxpayer and the cost of expensive treatment) are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles in the tax period. For example, if in one tax period (within one year) there were expenses for training, medical treatment, expenses under a non-state pension provision agreement (s), voluntary pension insurance agreement (s) and additional insurance contributions for the funded part of the labor pension in accordance with the Federal Law "On additional insurance contributions for the funded part of the retirement pension and state support for the formation of pension savings", the taxpayer is independent flax, including by reference to the tax agent who chooses what types of expenses and the reported amounts are taken into account up to the maximum value of the social tax deduction.
It should be noted that the unused amount (balance) of expenses incurred for the next years is not transferred.
What documents must be submitted to receive a tax deduction on education
To receive the deduction, the taxpayer must submit the following documents to the tax office of his place of residence:
A completed tax return on personal income (form 3-NDFL) for the past year.
The declaration form can be obtained from the tax inspectorate at the place of residence, you can download the 3-NDFL form or fill out the 3-NDFL declaration on a computer; for this, the State Research Center of the Federal Tax Service of Russia issues a special computer program. Also, preparation of the declaration can help you samples filling out the declaration of 3-personal income tax.
If the taxpayer has already submitted to the tax authority a declaration for the past year in which he incurred training expenses, but did not declare his right to receive a deduction, he has the right to file an updated tax return over the next three years. For example, in 2017, the taxpayer has the right to submit such a tax return, stating in it a deduction for training expenses incurred in 2014-2016.
Certificate (s) from the place of work in the form of 2-personal income tax for the corresponding tax period (year).
A copy of the training agreement.
A certificate from an educational institution (if the contract does not contain information on the form of education for a child, ward, brother (sister)).
A copy of the license of the educational institution for the provision of appropriate educational services (if the contract does not contain the details of this license).
A social tax deduction can be provided to the taxpayer when paying for education at secondary schools, institutes, academies, universities, refresher courses (both at the university and acting independently), at various additional education courses (foreign language courses, computer courses, etc.). P.). Nurseries, kindergartens, music, art and sports schools are also on this list.
It should be borne in mind that the institution must have a license for the corresponding type of activity or other equivalent document confirming the educational status of the institution. The taxpayer has the right to receive a social tax deduction for training, regardless of the location of the institution.
You can also receive a tax deduction when studying at a university that does not have state accreditation. The form of ownership of the educational institution does not matter either: you can get a deduction on the training received both in the state and in the commercial educational institution.
There are types of educational activities that are not subject to licensing:
Educational activity in the form of one-time lectures, internships, seminars and other types of training, not accompanied by final certification and the issuance of documents on education and (or) qualifications;
Individual labor pedagogical activity, including in the field of vocational training.
If the taxpayer has received such an education, he is not entitled to a deduction.
Copies of payment documents confirming the actual costs of training.
A taxpayer can receive a deduction only if he himself paid a fee (in cash or non-cash) for tuition. The fact of payment is confirmed by payment documents (cash register check, bank payment documents), which must be executed in the name of the taxpayer applying for a deduction. If receipts are issued for the child being taught (ward, brother (sister)), then the taxpayer-parent (guardian, brother (sister)) must indicate in the corresponding application that they have been given an assignment to the child (ward, brother (sister)) to deposit funds independently paid by the parent (guardian, brother (sister)) to pay for tuition in accordance with the contract concluded with the educational institution by the parent (guardian, brother (sister)).
A copy of the birth certificate of the child (ward, brother (sister)) of the taxpayer.
Taxpayer applying for a deduction in connection with training:
Submit a copy of his birth certificate to his child;
The ward shall submit copies of his birth certificate and instructions on the appointment of guardianship (guardianship);
The brother (sisters) presents copies of his birth certificate and a document (documents) confirming kinship.
Exemplary form for an application for a refund of excess tax
Please note that, in accordance with Article 78 of the Tax Code of the Russian Federation, an application for the return of the amount of excessively paid tax may be filed for three years from the date of payment of the specified amount (tax). The amount of tax to be returned to the taxpayer upon declaration is returned on the basis of the taxpayer’s application within one month from the date the tax authority received such a statement. The amount of tax is transferred to the taxpayer's bank account.
An application for the return of personal income tax can be submitted immediately, together with the declaration of 3-personal income tax
The Federal Tax Service clarified the procedure for filing with the tax inspectorate an application for the return of personal income tax when tax deductions and the amount of tax to be returned are declared in the 3-personal income tax return. An application for the return of personal income tax can be submitted simultaneously with the declaration (letter of the Federal Tax Service of Russia dated 10.26.2012 No. ED-4-3 / [email protected]) At the same time, the deadline for the return of excessively paid tax, although calculated from the day the application was submitted, cannot be earlier than the time of completion of the desk audit of the submitted 3-NDFL declaration.
In this section, we give examples of calculating the social tax deduction for training in different situations.
PAY ATTENTION: a tax deduction is the amount by which the tax base is reduced. In this case, you can regain 13% of the amount of tax deduction.
Example 1: Own Learning
Deduction conditions:
In 2018, Sidorov S.S. I paid my distance learning at the university in the amount of 80 thousand rubles.
In 2018, Sidorov S.S. earned 50 thousand rubles a month and in the sum paid 78 thousand rubles. income tax for the year.
Deduction calculation:
In this case, the amount of the deduction for training is 80 thousand rubles. (i.e. you can return 80 thousand rubles * 13% \u003d 10,400 rubles) Since Sidorov S.S. paid income tax in the amount of more than 10,400 rubles and the amount of the tax deduction is less than the maximum (120 thousand rubles), then he will be able to receive the deduction in full (10,400 rubles).
Example 2: Own training worth more than 120 thousand rubles.
Deduction conditions:
In 2018, Zubkov V.V. I paid my tuition at the university in the amount of 120 thousand rubles. and training in a driving school in the amount of 30 thousand rubles.
Income and income tax paid:
The official salary of Zubkov V.V. amounts to 50 thousand rubles per month (from which 13% is retained - 6,500 rubles of income tax).
Deduction calculation:
Although Zubkov V.V. I paid tuition for a total of 150 thousand rubles, the maximum deduction for the year is 120 thousand rubles, so a maximum of Zubkov can return .
Since the amount withheld from Zubkov V.V. for 2018, the income tax will be more than 15,600 rubles, then he will be able to return this amount in full. Submit documents for deduction to the tax authority V. Zubkov will be able in 2019.
Example 3: Learning Deduction with Other Social Deductions
Deduction conditions:
In 2018, Popov A.A. I paid my tuition at the university in the amount of 100 thousand rubles. and dental treatment in the amount of 50 thousand rubles.
Income and income tax paid:
In 2018, Popov A.A. earned 50 thousand rubles a month and in the sum paid 78 thousand rubles. income tax for the year.
Deduction calculation:
Dental treatment does not belong to expensive treatment (Decree of the Government of the Russian Federation No. 201 dated 03/19/2001), therefore, the maximum amount of social deductions (training, treatment, etc.) per year cannot exceed 120 thousand rubles. Therefore, return Popov A.A. can maximum 120 thousand rubles * 13% \u003d 15 600 rubles.
Since Popov A.A. paid more than 15,600 rubles of income tax, then he will be able to return this amount in full.
Example 4: Deduction for a child’s education
Deduction conditions:
In 2018, Sidorov A.A. paid for the education of his son at a university full-time in the amount of 100 thousand rubles. The contract for payment of tuition at the university was concluded on Sidorova A.A., training Sidorov A.A. paid personally.
Income and income tax paid:
In 2018, the salary of A. Sidorov amounts to 20 thousand rubles per month (respectively, for the year he will pay 31 thousand rubles of income tax).
Deduction calculation:
In this case, Sidorov A.A. He can count on a tax deduction for his son’s education (since the son is studying full-time), but one must take into account that the maximum amount of deduction per child is 50 thousand rubles. Therefore, return Sidorov A.A. can maximum 50 thousand rubles * 13% \u003d 6 500 rubles.
Since for the year Sidorov A.A. If he pays more than 6,500 rubles of income tax per year, he will be able to return this amount in full. Submit documents for deduction to the tax authority Sidorov A.A. maybe in 2019.
Example 5: Deduction for the education of several children
Deduction conditions:
In 2018, Sidorov A.A. paid for:
- the education of his son at a university in full-time education in the amount of 70 thousand rubles;
- the education of his eldest daughter at a university in correspondence form of education in the amount of 40 thousand rubles;
- tuition of his youngest daughter in a paid school in the amount of 35 thousand rubles;
All payment contracts were concluded on Sidorova A.A., training for children Sidorov A.A. paid personally.
Income and income tax paid:
In 2018, Sidorov A.A. earned 20 thousand rubles a month and paid 31 thousand rubles in total. income tax for the year.
Deduction calculation:
The tax deduction for children enrolled in extramural studies is not provided for by tax legislation, therefore A. Sidorov can only count on a tax deduction for his son and youngest daughter.
You also need to take into account that the maximum amount of deduction per child is 50 thousand rubles, therefore, for the son of A. Sidorov. will be able to receive a deduction only from this amount.
Total Sidorov A.A. will be able to regain 50 thousand rubles (son's education) * 13% + 35 thousand rubles. (teaching the youngest daughter) * 13% \u003d 11,050 rubles.
Since Sidorov A.A. paid more than 11,050 rubles of income tax per year, then he will be able to return this amount in full.
Example 6: Getting a deduction for several years of study
Deduction conditions:
Petrov A.A. He studied at a university in the correspondence department from 2015 to 2018, paying for his studies in the amount of 40 thousand rubles a year. About the tax deduction Petrov A.A. I found out only in 2018 and wants to get it for all years of training.
Income and income tax paid:
All the time of training Petrov A.A. officially worked and earned 15 thousand rubles per month (and accordingly paid 23 thousand rubles of income tax per year).
Deduction calculation:
According to the law, a tax deduction can be received only for the last three years (not counting the current), therefore in 2019 Petrov A.A. will be able to receive a deduction only for 2016, 2017 and 2018.
For each year Petrov A.A. will be able to return 40 thousand rubles * 13% \u003d 5,200 rubles. In total for three years Petrov A.A. will return 15 600 rubles.
Example 7: Obtaining a tax deduction for maternity capital tuition
Deduction conditions:
Son Muravyova A.A. studying at a paid school with a payment of 70 thousand rubles. in year. Muravyova A.A. pays for the studies of his son with maternity capital.
Income and income tax paid:
Muravyova A.A. works and earns 15 thousand rubles per month (respectively, pays 23 thousand rubles of income tax per year).
Deduction calculation:
When paying with maternity capital (or other types of subsidies) a tax deduction is not provided, therefore A.A. Muravyova can’t get back money for his son’s education.
Example 8: One-time tuition fees
Deduction conditions:
In 2018, Vasechkin V.V. He began to receive correspondence education at a university, which costs 50 thousand rubles. in year. The term of study is 4 years. Upon receipt, Vasechkin V.V. at one time paid the cost of all studies for 4 years in the amount of 200 thousand rubles.
Income and income tax paid:
Vasechkin V.V. works and earns 30 thousand rubles. per month (respectively, pays about 46 thousand rubles of income tax per year).
Deduction calculation:
It is important to note that the social deduction for training can be applied only in those periods in which payment was actually made. Thus, at the same time paying for many years of training, Vasechkin V.V. can receive a tax deduction only for 2018 and loses the right to use the deduction in subsequent years.
Despite the fact that Vasechkin V.V. I paid tuition for a total of 200 thousand rubles, the maximum deduction for the year is 120 thousand rubles, so a maximum of Vasechkin will be able to return 120 thousand rubles * 13% \u003d 15 600 rubles. If Vasechkin V.V. paid tuition annually (not exceeding the limit of 120 thousand rubles per year), then he could receive a tax deduction for the entire amount.
A tax deduction for a child’s education is one of the social tax deductions that is due to parents who are officially employed, whose children study at a paid full-time department of an educational institution, and have not reached the age of 24.
The tax code (in paragraph 2 of Article 219) defines the procedure for the provision of a social tax deduction for training expenses. It says that a social tax deduction on training costs is entitled to apply for citizens who pay:
- own training in any form of training (full-time, evening, correspondence and in any combination thereof);
- paid education of his child at the age of the student, not reaching the age of 24;
- paid tuition of the ward (s) under the age of 18 years of full-time education;
- training of their former wards under the age of 24 years (after the termination of guardianship or guardianship over them) in full-time education;
- teaching his brother or sister under the age of 24 years of full-time education, which belongs to him full-time (i.e. having a common father and mother with him) or not full-time (i.e. having only one common parent with him).
In 2017, according to the Federal Tax Service of Russia In 2017 (letter No. BS-3-11 / 4769 of 10/14/2016), expenses for the education of a spouse cannot be reimbursed.
Let us consider in more detail the grounds and procedure for registering and receiving a social tax deduction relating to the education of children.
Parents are entitled to partially return the tax they paid on personal income from the amount paid for their child’s education in the amount of 13 percent.
What is the amount of social tax deduction for training in 2017?
The maximum possible amount of the amount spent on educating children from which it is possible to receive a social tax deduction in 2017 is 50 thousand rubles a year. This means that the maximum tax that the tax authority can return per year will be 6 thousand five hundred rubles per year for the education of each child.
But the amount of the amount with which you can get a tax deduction for the training of the parents themselves, or their brothers and sisters, is already 120 thousand rubles a year.
Thus, a deduction for training is a reusable process. You can apply for it every year. For each year, no more than the amount of personal income tax withheld to the budget is allowed to be returned.
School Requirements
In order for the tax authority to positively consider the application for the provision of a social tax deduction for expenses incurred for training, it is necessary that the educational institution has a license for this type of educational activity. Such educational institutions include: If there is a license or other document confirming the right to conduct the educational process, universities, secondary schools, children's educational institutions (paid kindergartens), additional educational institutions (art school, music school, paid school sports school).
At the same time, it does not matter what type of property this educational institution belongs to. It can be both public and private educational institutions, and not only Russian ones.
An important requirement of the tax service is the fact that receipts for tuition should be issued to the taxpayer, and not to the child or person for whom payment is made.
How to get a child tax deduction?
A. When submitting documents to the tax authority
To exercise the right to a tax deduction on expenses for tuition, the parent must step by step perform the following actions:
Fill out a tax return (in the form of 3-personal income tax) at the end of the year in which the tuition was paid.
Get a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.
Prepare a copy of the contract with the educational institution for the provision of educational services, which indicates the details of the license for educational activities (if there are no license details in the contract, you must provide a copy of it), and in case of an increase in the cost of training, a copy of the document confirming this increase, for example, an additional agreement to the contract indicating the cost of training.
If you paid for the education of your own or ward child, brother or sister, additional copies of the following documents are provided:
- certificate confirming full-time education in the relevant year (if this item is not in the contract with the educational institution for the provision of educational services);
- birth certificate of a child;
- documents confirming the fact of guardianship or guardianship - an agreement on the exercise of guardianship or trusteeship, or an agreement on the exercise of guardianship over a minor citizen, or an agreement on a foster family (if the taxpayer spent the money on training his ward);
- documents confirming kinship with a brother or sister (if the education of the brother or sister was paid).
5. Prepare copies of payment documents confirming the actual expenses of the taxpayer for training (checks of cash registers, cash receipts, payment orders, etc.).
6. Submit to the tax authority at the place of residence a completed tax return with copies of documents confirming actual expenses and the right to receive a social tax deduction for training expenses.
If the amount of tax to be refunded from the budget is calculated in the submitted tax return, together with the tax return, it is necessary to file an application with the tax authority for the return of personal income tax in connection with training costs.
The amount of excessively paid tax shall be refunded at the request of the taxpayer within one month from the date of receipt by the tax authority of such a statement, but not earlier than the end of a desk tax audit (clause 6 of article 78 of the Tax Code).
When submitting copies of documents confirming the right of deduction to the tax authority, you must have their originals with you for inspection by the tax inspector.
B. When submitting documents at the place of work
A social tax deduction can also be obtained before the end of the tax period when applying to the employer, having previously confirmed this right with the tax authority. To do this, the taxpayer must:
Write an application for a notification from the tax authority about the right to social deduction. A sample application can be found in the Letter of the Federal Tax Service of Russia dated 07.12.2015 No. ZN-4-11 / 21381 "On the receipt of social tax deductions provided for by subparagraphs 2 and 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, from tax agents", or ask for a sample at accounting at the place of work.
Prepare copies of documents confirming the right to receive a social deduction.
Submit an application to the tax authority at the place of residence to receive a notice of the right to social deduction with attached copies of documents confirming this right.
After 30 days, receive a notice of the right to social deduction from the tax authority.
Provide a notice issued by the tax authority to the employer, which will be the basis for not withholding personal income tax from the amount of income paid to an individual before the end of the year.
A sample application for the return of personal income tax can be taken on the official website of the Federal Tax Service of Russia
How to fill out a tax return in the form of 3-NDFL for the tax deduction for children's education?
The tax return for personal income tax in the form of 3-NDFL is filled out on the basis of data from the income statement in the form of 2-NDFL (which is issued by the accounting department at the place of employment).
The declaration itself is quite voluminous and its form, and the content from year to year may vary, therefore, it is not recommended to use its forms for the last year, and even more so older. Before filling it out, you should carefully study the tax document that was fresh at the time of filling. (To do this, you need to use the current Order of the Federal Tax Service of Russia concerning the procedure for filling out the tax return form for personal income tax). It can be quite difficult to fill out this form on your own right the first time without errors.
The declaration form itself is easy to obtain on the website of the tax authority. There is available "Personal Account of the taxpayer." There is a special tax service program in which you can see all the wrong actions and errors when filling out the form.
When filling out the form on your own, it is important to indicate the following data and details: tax inspection number, name of taxpayer, his TIN, details of his passport, country code, address of residence, municipality code, name of organization, KPP, OKTMO organization for information 2-NDFL) , monthly amounts (from the same form). On the tab "income" you need to select "13" - this is 13% taxation. If in a certain month there were vacation pay, the code 2012 is driven in, for the salary code 2000. The total amount of income must coincide with that in the 2NDFL certificate. In the tab "Deductions" fill in the "Amounts paid for the education of children." After the form is ready, a statement is drawn up, which indicates the calculated amount of the tax deduction for the child’s education.
Examples of calculating the tax deduction for tuition
- Julia in 2016 studied at a driving school on the right. Her costs for such studies amounted to 55,000 rubles. At the same time, Julia received a monthly salary of 35,000 rubles. She earned 42,000 rubles a year. They withheld a tax (13 percent) from the budget, which amounted to 54,600 rubles.
Calculation of tax deduction: 55000 * 13% \u003d 7 150 rubles. This is the amount that she will refund as a tax deduction (and in the maximum amount possible, since more tax was withheld from her in 2016).
- Ivan is a student in a commercial (paid) department and works on a part-time basis. Therefore, his annual earnings amounted to 115,000 rubles. A tax of 14,950 rubles was deducted from this income. Personal income tax. For 2016, tuition fees cost him 125,500 rubles.
Calculation of tax deduction: from Ivan was withheld the annual tax at an amount significantly less than the amount of the maximum amount of deduction. He can only return 14,950 rubles., That is, the amount that was paid as a tax on earned income.
- Mary has three dependent children. Her income for 2016 amounted to 45,000 rubles. per month before tax withholding. This amounted to an annual taxable income of 540,000 rubles. Bookkeeping at work withheld from personal income tax in the total amount of 70,200 rubles.
In the same year, Mary paid:
- 5,000 rubles - for a paid kindergarten for one child;
- 37,500 rubles - for a paid children's music school for another child;
- 68,300 rubles - for the study of a third child in an educational institution.
Calculation of tax deduction: Maria will receive 6500 rubles for kindergarten. (restriction by law). For a music school - 37500 * 13% \u003d 4875 rubles.
6500 rubles will again be returned for the education of the eldest child at the educational institution. In total, she is entitled to 17,875 rubles. Thus, Maria will have a maximum tax deduction in total, since the amount of tax withheld from her was larger.
In conclusion, we remind you that it is not worth delaying applying for a tax deduction, because according to clause 7 of Article 78 of the Tax Code of the Russian Federation, the right to receive a tax deduction for teaching children is valid for only three years from the moment the funds for training were paid.