Tax refund for additional education of children. How to get a tax deduction for tuition
One of the social tax deductions is the tax deduction on education. In our article, we will consider in detail the procedure and basis for the provision of a tax deduction on expenses for their education, as well as children, relatives, siblings in 2019. Who is eligible for a tax deduction for studies? How is it calculated? Where and when to apply? These and other issues will be discussed below.
The legal basis for the provision of a tax deduction for education is enshrined in paragraph 2 of Article 219 of the Tax Code of the Russian Federation.
A complete list of tax deductions established in Russia can be found in the corresponding section.
Who is eligible for the student tax deduction?
The Tax Code of the Russian Federation establishes the following categories of citizens who are entitled to expect a tax deduction, that is, a refund of 13% of the amount spent on training:
- Persons receiving education in any form of education: full-time, part-time, evening or other, self-paying for it;
- Persons who pay for the education of their own child or children. Moreover, the age of each of the children should not exceed 24 years and the form of training in the educational institution should be full-time;
- Persons paying for the education of children who are not their own, that is, guardians. The age of the guardianship child should not exceed 18 years, and training should be conducted in full-time;
- Persons paying for education to children who were previously custody of. In this case, training should also be on a full-time basis, and the child's age should not exceed 24 years;
- Persons who have spent their own money to educate a full brother or sister (full - having one father and mother). The age of a brother or sister should not exceed 24 years, full-time education. This rule also applies to half brothers and sisters (that is, having only a common father or mother).
It's important to know, that this social tax deduction can be provided only if the educational institution where the above categories of citizens are trained has state accreditation.
Types of educational institutions for training in which a tax deduction is provided
The Law "On Education" establishes the types and status of educational institutions, after which you can return through the tax authority an amount equal to 13% of the total amount spent. So, such institutions include:
- Preschool educational institutions (kindergartens);
- Municipal secondary schools (schools);
- Educational institutions for adults aimed at obtaining additional education. This may include continuing education courses, centers that teach foreign languages, driving schools, as well as centers based on the employment service;
- Institutions whose educational program is complementary. This includes various art schools, sports sections for children, music schools and other types of additional education.
- Secondary vocational and higher educational institutions (academies, institutes, universities, technical schools and others).
In all these categories of educational institutions, the main condition that gives the right to apply to the tax service for processing a 13% return is a license or other document issued by the state, which gives the right to an educational institution to conduct its activities. Moreover, it is not necessary that the educational institution is state-owned. An educational institution may also be private (commercial), but with the appropriate license issued by the state.
In addition, the tax legislation of our country does not limit citizens in choosing an educational institution within Russia. Education can be obtained outside the Russian Federation.
Education tax deduction
The Tax Code of the Russian Federation established the amount of 50 000 rubles as the maximum amount of expenses to educate each of their children or wards, which will be taken into account when calculating the amount of tax deduction.
Maximum amount of expenses on own training or teaching your brother or sister is 120 000 rubles annually.
Important. It should be noted that the amount of 120,000 rubles takes into account not only the funds spent on study, it can also include the costs of treatment and other services, to which the possibility of obtaining a deduction is applicable.
In order to receive a deduction, it is necessary to submit documents confirming the fact of payment for training, which should be issued for the one who made this payment, and not for the one who received the education (if these are different people).
Study Tax Calculation Example
We will deal with the amount of 120 000 rubles for a specific example.
Suppose that citizen Ivanov I.I. receives a salary of 40,000 rubles monthly. At the same time, he studies at the institute, in which the cost of training for 1 year is 100,000 rubles. The total training period is 3 years, therefore, the total amount for training will be 300,000 rubles.
And our student Ivanov decides to pay the full amount for 3 years at a time, and then contact the tax authority to return 13% of the amount spent on training (while he does not declare other types of expenses that may also be subject to a tax deduction).
The amount that the deduction may apply is 120,000 per year. Ivanov paid at a time more than the specified amount, therefore, the calculation is carried out at 120,000 rubles, and the deduction will be: 120,000 * 0.13% \u003d 15,600 rubles. Having a salary of 40,000 rubles, the total amount of personal income tax paid by the employer for Ivanov for the year will be: 40,000 * 12 * 0.13 \u003d 62,400 rubles. Consequently, Ivanov can receive a tax deduction equal to 15,600 rubles.
But, if he paid for his studies not once, but once a year for 100,000 rubles, he could annually receive a tax deduction in the amount of: 100,000 * 13% \u003d 13,000 rubles, and the total amount of deductions for three years would be : 13,000 * 3 \u003d 39,000 rubles.
therefore, when applying to the tax service and when paying for tuition, you need to make a similar calculation in order to maximize the return on the money spent.
The procedure for obtaining a tax deduction
A tax deduction for training can be obtained either from the tax authority or from the employer. In this case, the tax authority can receive a deduction only at the end of the tax period.
That is, when paying for training in 2018, in order to receive a tax deduction, you must contact the tax authority in 2019, when paying for training in 2019, the deduction can be obtained through the tax office in 2020, etc.
A 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.
Required documents
In order to receive a tax deduction, it is necessary to submit a list of the following documents to the tax authority.
- Tax return in the form of 3-personal income tax. About typical errors when filling out a 3-NDFL declaration can be found in the article here;
- Certificate of salary in the form of 2-personal income tax, indicating all types of accruals and deductions (obtained in accounting at work);
- Copy of passport or identity document;
- A copy of the contract concluded with the educational institution, indicating the details of the state certificate allowing educational activities. If such information is not reflected in the contract, then it is necessary to request it additionally. In addition, with an increase in the cost of training, it is necessary to submit to the tax authority a document confirming this (additional agreement to the contract);
- When paying for the education of one’s own child, or of a ward child (including brother or sister), additional documents must be submitted to the tax service:
- a document confirming full-time education, in the absence of such an entry in the training agreement;
- photocopy of the birth certificate of the child;
- documents confirming the fact of guardianship or guardianship;
- documents proving the relationship with the brother or sister whose tuition you pay.
- Photocopies of payment receipts confirming the fact of payment for tuition;
Taxpayers- These are, first of all, individuals who pay income tax. But few people know that out of many taxpayers, only at a rate of 13 percent, individuals can receive a deduction, according to paragraph 1 of subparagraph 2 of Article 219 of the Tax Code of the Russian Federation. By law, the right is granted to educate their children if they are not yet 24 years old. And also the taxpayer has the right to a tax deduction for his own training. In fact, the amount of payments already made by this individual is simply screwed.
But applicable social tax deduction not to all incomes, but only to those that have a rate of 13 percent on personal income tax. Taxpayers with a rate greater than or less than that specified are not entitled to a tax deduction. Personal income tax rates of 9%, 15%, 30% and even 35% do not pass according to the article of the Tax Code of the Russian Federation. Also, persons carrying out entrepreneurial activities included in the UTII system (single tax on temporary income) are deprived of the opportunity to deduct. Or included in the system of simplified tax system (simplified tax system).
Guardians who have paid wards up to the age of 18 in full-time education at an educational institution can also use the tax deduction right.
This right also applies to a brother (sister), who are also a taxpayer and pay for the training of a brother (sister) in full-time education at various educational institutions. But the student should not be more than 24 years old.
Taxpayers acting as a trustee of citizens or a guardian. As well as their former wards, even after the end of guardianship and on the condition that they paid for the education of their ward under the age of 24 years of age by full-time education, they remain eligible to receive a tax deduction for training.
If the educational institution has an appropriate license or other similar document, which can confirm the status of the educational institution. And besides this, the taxpayer’s documents are in order and they also confirm his training payment process. Then in this case, a social tax deduction for education is provided.
Tax deduction must be provided for the entire period of study in the institution, and also takes into account academic leave, which was issued in accordance with established procedures in the learning process.
There may be such a case if the taxpayer and the student are one individual. And in the event that the taxpayer makes the funds for his own training, it doesn’t matter what form this training was (full-time or in absentia or full-time in absentia), he has every right to a tax deduction. What is not permissible when deducting for training a ward or brother (sister), child - in these cases, only full-time education at an educational institution is permissible.
For example, if a brother, sister or child went to evening paid foreign language courses, then the taxpayer is not entitled to demand a tax deduction. But if the parent himself enrolled in the courses and the parent attends them, then he already has the right to receive a tax deduction impeccably.
A tax deduction is not meant if the courses or other studies were paid for at the expense of maternal or family capital, which was received to support a family with children.
The amount of tax deduction for training.
50 000 rubles is tuition tax deduction one child, but on both parents. Or one ward guardians.
Be careful! Social tax deductions for training are based on the expenses incurred. And in total there should not be more than 120,000 for the entire tax period. The taxpayer independently chooses the amount limit if there were various kinds of expenses during the tax period (for medical treatment, under voluntary pension insurance agreements and non-state pension insurance agreements, payment of additional insurance contributions, for training). As well as expenses on the funded part of the 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." In these cases, the taxpayer himself chooses what expenses and in what amount to consider. The exception to the maximum deduction in this case is only the taxpayer’s expenses for educating children, as well as expenses for expensive treatment.
Also, do not leave an unspent amount or balance, the money is not carried over to the next years, therefore it is necessary to use the entire amount without a balance.
A list of documents that must be submitted to receive a tax deduction on education.
All documents must be submitted to the tax office and at the place of residence. This is a list of the following papers:
3. The presence among the list of other documents and the very copy of the contract for training, which once again confirms the fact of training in an educational institution.
4. Another certificate from the educational institution itself, where the form of training will be indicated, in case there is no such information in the contract.
5. A copy of the license from the educational institution. To confirm the fact that the institution has the right to provide this type of service. It is also necessary if the contract does not have this information.
The social tax deduction is also provided to the taxpayer in case of payment for a comprehensive school, academy, institute, university. This list also includes continuing education courses themselves. And complement the list of kindergartens, schools (music, sports, art), nurseries.
An important point at this stage is the fact that a paid institution must have a license, which indicates the right to provide specific services of the institution. The location of the institution does not affect tax deduction. The taxpayer has the right to receive a deduction, regardless of his place.
There is also the possibility of obtaining a deduction at a university without state accreditation. The right is enshrined as to receive a deduction in training a state and commercial institution equally.
Types of educational activities not subject to licensing:
If the educational activity presents one-time lectures, one-time seminars, internships, and other types without final certification, without issuing documents;
If it is an individual labor pedagogical activity and vocational training;
In these cases, the taxpayer is not entitled to a deduction.
6. To confirm the cost of tuition costs, copies of the payment documents themselves are needed. And in this case, the deduction is available only when the payments were from the taxpayer. Payment documents are a cash register receipt (copy), a copy of a bank payment document.
7. Copies of the student’s birth certificate. This can be a copy of the birth certificate of a trained child, a copy of the birth certificate of the ward, a copy of the birth certificate of the brother (sister), or a copy of the birth certificate of the taxpayer himself.
If it is not difficult for your child to make a copy of the birth certificate, then the ward will also be required to order custody.
The procedure for applying for a social tax deduction should not be delayed. Since the deduction is supposed to be for no more than three years from the date when the tuition was paid. The application is considered and the set amount is returned within a month. Money is transferred to the taxpayer account, which he indicated.
An application for the return of personal income tax can be submitted immediately with the declaration of 3-personal income tax.
The Federal Tax Service has determined the very procedure for submitting a ready application in case of return of personal income tax. This is only for those cases if the statement itself contains information about the declared tax deductions and information about the amount of tax to be refunded. A declaration and application can and should be submitted simultaneously. The deadline for the return of excessively paid tax will be calculated from the date of application. But this period will not be considered earlier than the declaration itself. Only after checking the most submitted declaration, the commission will proceed to the statement itself. All applications should be completed on time and according to the form, then it is possible to receive payments.
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 696Since 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 the deduction directly, it exceeds the reimbursement when calculating for the education of children and is 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.
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.
A tax deduction for tuition is a refund of 13% of the money spent on tuition at a school, university, driving school, etc. This is a real opportunity to save on paid education.
Who is eligible for a training deduction?
An individual wishing to receive a deduction must meet the following criteria:
- to be officially employed;
- to personally pay for training expenses (when paying for training at the expense of the company or other third parties, no deduction is required).
A taxpayer may receive a deduction from expenses for:
- your training;
- teaching children under the age of 24 years of full-time education;
- teaching a brother or sister under the age of 24 years of full-time education.
Attention: The list of relatives for whom the deduction can be limited is given by this list, respectively, it is impossible to receive the deduction for the education of the spouse.
In accordance with the Letter of the Ministry of Finance of the Russian Federation dated 04.17.2014 No. 03-04-05 / 17785.The maximum amount of deduction for training
The amount of tax deduction is 13% of the cost of training for the year, but has limitations:
- when paying for their education, training brother and sister. The amount of expenses - no more than 120 thousand rubles per year. Training can be full-time, part-time or evening: any form. Thus, for 1 year of study you can return a maximum of 15,600 rubles;
- when paying for the education of their children or wards under the age of 24 years in the full-time form of education. The amount of expenses - no more than 50 thousand rubles for each child in the total amount for both parents (guardians, trustees). Thus, as one parent can make a deduction, but take into account no more than 50 thousand rubles per child, so two parents, dividing the amount of expenses in any proportion. If 2 children receive education, then for each 50 thousand rubles, etc. Thus, a maximum of 6,500 rubles per child can be returned in 1 year of study. Parents do not lose the right to deduction, even if the child works.
In accordance with the Letter of the Ministry of Finance of the Russian Federation of 04.19.2013;- the amount of the deduction may not exceed the amount of tax withheld from taxpayer income during the year;
- the deduction in the current year can be issued for the previous three years, i.e. in 2016, you can get deductions for 2013, 2014, 2015 by issuing 3 declarations respectively;
- the tax deduction takes place over the previous three years, i.e. a deduction for 2016 cannot be received during 2016, but only from the beginning of 2015, if you want to make a deduction through the tax office and receive a deduction in full at a time.
How to get a tax deduction on training?
Follow these steps:
The rest of the social deduction for training, which could not be taken from the budget (the tax deduction is more than the tax amount paid for the year), burns out, it is not carried forward to the next year, as with the property deduction.
Tip:
If the salary of one parent is not enough to collect the entire tax deduction, fill out the remaining amount for the second parent.
List of documents for applying for a deduction for studies
To apply for a deduction, a taxpayer must come to the tax office with the following package of documents:
- 3-NDFL declaration (to order registration at "VseVychety.Ru");
- passport;
- certificate of 2-personal income tax for each year;
- application for the return of personal income tax;
- training contract;