Paid tuition benefits. Tax deduction for teaching children
If you're attending college, driving school, or kindergarten (or taking your child there), here's a proven way to get your tuition tax deduction refunded.
This money back method will be useful for those who are in cramped conditions or simply know the value of their money. For example, if you study in the daytime, and in the evenings / nights you also have to go to work in order to afford to pay for tuition, housing, food and help for parents.
How long does it take to get a tax deduction for tuition?
As a rule, you can submit an application for calculating the tax deduction once a year. But if you have already studied for three years (for example, you entered 2015 and decided to apply in 2017), then you can write an application for three years - 2015, 2016 and 2017.
What documents will you need to provide tax deduction for tuition in this case:
- Statement;
- University documents;
- Help from work (if you are already working);
- Tuition Deduction Tax Return;
- A couple more statements.
Who is eligible for the tuition tax deduction
All citizens who pay tax on their income can receive a tax deduction for paid education of a child in a college, university, driving school, graduate school, university (full-time or part-time).
How much is the tuition tax deduction
With official employment and receiving a salary, the tax deduction for the education of a child in 2017 will be 13%.
The deduction is received by citizens with taxable income. If you work officially and receive a salary, then you pay income tax on it - 13%.
Why exactly so many?
The fact is that payments from our salaries are spent on things useful to the state. And if we ourselves spend money from our pockets on these most useful things, then the state returns us a certain amount of money - that is, a part of the tax that we pay on our salaries.
But the non-working category of citizens (students, pensioners, housewives) will not be able to refund the tax deduction for tuition (at a university, for rights, etc.), since they do not receive a salary and do not pay taxes from it. In addition, obtaining a tax deduction for training is impossible for individual entrepreneurs (individual entrepreneurs) who work under the simplified taxation system or use single tax on imputed income and the patent system. There is no refund of social tax deduction for tuition if you paid for tuition at the expense of the paid maternity capital.
Who is eligible / eligible for tuition tax deduction? It will be paid to the applicant himself or to the applicant's close relatives - brothers, sisters who are not yet 24 years old and for whom you have paid for education.
But there is one BUT here: they have to study full-time, not part-time. If you pay for yourself, it does not matter whether you study in person or in absentia - the form of study can be any.
What kind of training can you get a tax deduction for?
Tax deduction for paid tuition can be obtained for tuition at a university, school, kindergarten, driving school (for driving license) or at the center for the study of a foreign language.
Important!
The educational institution in which you studied must have a license to carry out educational activities. Private or state form- irrelevant.
Tuition Tax Deduction Amount: How Much Money You Will Get
The maximum allowable amount of expenses with which it is possible to return the social tax deduction for the cost of teaching a child is 120,000 rubles annually and 50,000 rubles when paying for a child's education. You will be able to return 13% of this amount, that is, a maximum of 22,100 rubles per year.
If you paid for education for both yourself and your child, then you can qualify for a two-time tuition tax deduction. True, if you spent more than 120,000 rubles on training for two, only a maximum of 22,100 will be returned anyway.
Advice: if you underwent expensive training, we recommend that you make a refund in stages, and not immediately the entire amount over several years.
By the way! For our readers, there is now a 10% discount on
How to calculate your tuition tax deduction
Let's say student Anya gets 80,000 rubles a month at work. For the year the amount is 960,000 rubles. After all the deductions, Anya received 835,200.13% income tax of this amount will be 124,800 rubles - this is how much the employer pays for Anya.
Anya studies on a paid basis and gives 20,000 rubles for each semester. Anya heard about receiving a tax deduction for student education (through an employer) and immediately applied.
Immediately after submitting the application, the tax office takes over the deduction of expenses incurred on education from income. Having calculated personal income tax per year, receives the amount according to the following formula:
(960,000 - 40,000) × 0.13 = 119,600
119,600 - this is the amount that Anya had to pay. But in reality she had to pay 124,800 rubles. After submitting all the documents for obtaining a tax deduction for tuition, the tax authority will refund the amount that Anya overpaid:
124 800 − 119 600 = 5200
On a note! When the deduction is received, the date of payment for the semester is important, not the date the semester began. Let's say you paid for the semester on December 12, 2015, and the semester began on January 7, 2016. The payment receipt is attached to the application, while the date on the application will be 2015, not 2016.
How to get your tuition tax deduction
The easiest way is to apply for a social tax deduction for education (child or your own) at the place of work. Then you simply bring a notification from the tax office to the accounting department or the relevant department that you are entitled to a deduction. All the rest of the aunts in the accounting department will take care of you.
If you have already quit or, for some reason, you cannot arrange them through work, it is not difficult to do this yourself. There is a personal account on the website of the tax service. To apply, you need to register on the website and apply through it. You can get access to the office by personally contacting the nearest tax office.
What to submit documents required for tax deduction for tuition
To get a tax deduction for tuition, you need to clearly know what documents are needed:
- Documents from the educational institution confirming the reality of the educational institution (a copy of the contract, a certified copy of the university license, receipts confirming payment);
- Certificate 2 - Personal Income Tax, which confirms that the applicant received a salary and paid personal income tax from it (it can be obtained at the place of work for the period for which you are requesting a deduction);
- 3-personal income tax declarations for each year of study, confirming that you intend to make a refund of deductions (filled in with your own hand on the form or on the website);
- Actually applications for the return of a part of personal income tax (this is a document according to which tax services will make payments);
- Passport and copy (keep them with you, just in case).
The way in which the tax deduction for social studies is drawn up is well illustrated.
Submission of documents to the tax office
Take the entire collected package of documents to the tax office and wait for further instructions. As a rule, the employees of this institution will notify you of their decision after 3 months (or earlier). If any errors were found, the inspector washes to refuse tax deductions. In this case, don't worry - just correct the mistakes and resubmit your documents. When resubmitting, indicate that this declaration is corrective.
Helpful hints:
- To receive a tax deduction for student tuition fees, be sure to keep all receipts, receipts and other documents from the educational institution.
- The tax deduction for the education of a child has a statute of limitations. The deadline for filing a declaration is up to three years from the date of receipt of tuition fees.
- When quitting work, it is better to immediately take all the necessary personal income tax... Then you don't have to go to your former employer again.
That's all, now you can safely study further. And if there are difficulties there, our authors will be happy to help you deal with them.
The tax deduction for training allows you to return part of the funds in the form of taxes previously paid to the budget. Money can be returned both for yourself and for your children, brothers and sisters. You have the right to refund 13% of the costs incurred. Naturally, if you have an official income from which taxes were paid for the required amount.
Study Tax Deduction
You are entitled to claim a tax refund from the state if during the year:
- paid for their own tuition;
- teaching your own child under the age of 24 in full-time education;
- training of their brothers and sisters under 24 years of age, studying on a full-time basis.
When paying for your own education, there are no restrictions on its form. It can be not only daytime (full-time), but also evening or part-time.
An educational institution must have a license or other document confirming its right to conduct this type of education. In aggregate, the deduction can be obtained for tuition expenses at the following institutions:
- higher educational institutions (HEI);
- colleges, schools, lyceums;
- kindergartens;
- schools;
- institutions additional education children (art schools, sports or music schools, circles, sections);
- driving schools;
- centers for the study of foreign languages;
- refresher courses.
It should be noted that the deduction is provided only for educational services. For example, meals in a school or kindergarten canteen, parental fees, children's travel, or after-school groups are not included.
When and how much can be returned
You can apply for a tax refund at the end of the tax period (after the end of the year) for the amount of all tuition expenses incurred. One of the main conditions for receiving a refund for training is the payment of tax deductions to the budget from your wages or any other type of income of individuals.
Own training
The amount of the marginal tax deduction is determined by several factors:
- You can return from the treasury no more than the amount withheld from your tax income.
- The maximum amount spent on training cannot exceed 120 thousand rubles. 13% of it is 15 600 rubles. It is this amount that the state returns in the form of a tax deduction.
- Since the deduction for training belongs to the category of social deductions, for which the maximum amount of 120,000 rubles is also valid, the total expenses for this category are summed up within the above amount. This means that if last year you had expenses for both training and treatment, in total you can return no more than 15,600 rubles.
Example. Over the past year, Ivanov paid for his studies in the amount of 150,000 rubles. During the same period, the amount of taxes paid to the budget from its revenues amounted to 50 thousand. If we take 13% of the expenses incurred for training (150 thousand), then this will be 19,500 rubles. But Ivanov cannot return this amount in full, although the amount of the tax paid allows him to do this. The maximum tax deduction applies to an amount of 120 thousand. As a result, you can get only 15 600 rubles.
Teaching children
To be able to obtain the right of deduction for children, a number of conditions must be met:
- The child is enrolled in full-time education.
- He is under 24 years old.
- The contract for the provision of paid educational services must be executed for you or for your spouse.
- Payment documents were drawn up for one of the parents.
The maximum deduction for one child is limited to 50 thousand or 6,500 per hand.
Example. Ivanov paid for the education of his two children over the past year:
- for the first full-time education - 50,000 rubles.
- for the second in correspondence - 50,000 rubles.
After a year, Ivanov can receive a deduction only for the first child - 6,500 rubles (13% of 50 thousand). For the second child, since he is not studying in the daytime form, there is no deduction.
Total: you can return - 6,500 rubles.
Brothers or sisters training
The documents and conditions confirming the right to receive a deduction are similar to the previous paragraph when teaching your own children. The only difference is the tax deduction limit of 120,000 rubles or 15,600 rubles per hand.
Example. Petrov paid 60,000 rubles for full-time education for his child and 80,000 for his brother. A total of 130,000 rubles were spent during the year.
The maximum amount of deduction per child is limited to 50,000 rubles, then only 6,500 can be refunded.
For the education of his brother, the tax deduction is 120,000 rubles. But this is also the maximum amount for all social deductions. From this amount, you need to remove 50 thousand per child. As a result, there remains an available amount to receive a deduction for a brother - 70 thousand (120,000 - 50,000).
Total can be returned:
- for a son - 13% of 50 thousand - 6,500 rubles;
- for brother's education - 13% of 70 thousand - 9,100 rubles.
In total for a year - 15 600 rubles.
When can the tax be refunded?
You can refund your tuition fees only for the years in which you paid directly. Right to return Money you get next year. That is, if you paid for the services of educational institutions in the current period, then documents can be submitted only in the next.
What if you incurred expenses but did not apply for a deduction right away?
For example, the payment was made not last year, but 2 or even 3 years ago. The state allows to exercise the right to tax refunds for the last 3 years. Earlier terms, alas, expire, and you will not be able to take advantage of the benefits of receiving money from the budget.
Example. You paid for your own tuition in 2013-2017, but did not apply to the tax office for a refund. In this case, in 2018 you are eligible to claim a refund of 13% of the expenses incurred for training in 2017, 2016 and 2015. For the first 2 years, unfortunately, you will not be able to get your money back.
To receive tax deductions for several past years at once, you need to submit a package of documents separately for each year. And, accordingly, fill out several tax returns.
How to get a deduction - 2 ways
Until 2016, there was only one way to refund tuition taxes - through tax office and only after a year. Now you can receive money almost immediately, directly from the employer, without waiting for the beginning of the year. Let's look at both ways and compare which is better.
Through the tax
To return 13% of the training costs incurred by you, you need to submit a package of documents to the tax office. After office check, the maximum period of which is 3 months from the date of submission of documents, within a month the overpaid tax will be transferred to your bank account.
You can submit documents at any time of the year. Here the tax authorities do not impose any restrictions.
List of documents for obtaining a deduction:
- certificate on the form 2-NDFL;
- an agreement with an educational institution for the provision of paid services;
- documents confirming your expenses;
- declaration in the form 3-NDFL;
- an application for transferring money to your current account.
Through the employer directly
The procedure itself is as follows. After incurred expenses, without waiting for the end of the year, you need to take the documents to the tax office to confirm the right to a tax deduction. Within 30 days, a check takes place and you will be given a confirmation that you need to take to your employer.
The difference between employer tuition tax refunds is that you do not need to fill out a 3-NDFL tax return and do not need a certificate of your income.
Example. Ivanov in February of this year incurred training costs in the amount of 100 thousand rubles. He submitted documents to the tax office confirming the expenses he had incurred. A month later, the inspection issued a confirmation giving Ivanov the right to a tax deduction in the amount of 13 thousand, which he transferred to the accounting department at his place of work in March.
Starting from this month, income tax will not be withheld from him and the salary will be paid in full.
His income is 30 thousand a month. On his hands he received 26,100, and 3,900 - this is 13% tax. From March Ivanov will receive 30,000 rubles in his hands. And so on until June inclusive, until the right to receive the tax deduction is used in full.
It is important to understand that the employer is not entitled to refund withholding tax for earlier months. That is, if you brought a notice from the tax office in November, then for January - October of the current year you will not receive anything. The money that the employer does not have time to pay you before the end of the year is not carried over to the next period. To get the balance of the lost amount, you will need to contact the tax office.
Example. Our friend Ivanov with the same salary of 30,000 rubles (26,100 for hands and 3,900 for tax) spent 100,000 rubles on training. He has the right to return 13 thousand back. In October, he submitted to the accounting department a confirmation from the tax authorities for the tax refund.
In total, he will receive money only for 3 months (October, November, December) - 11,700 (3,900 x 3 months). He will no longer be able to receive the remaining unpaid amount of 1,300 rubles from the employer.
What is better and more profitable
Each method has its own pros and cons. And there is no way to answer unequivocally. Each taxpayer chooses a more convenient or profitable option.
- You can start receiving the deduction through your employer almost immediately, without waiting for the end of the calendar year. But if the refund amount is large and is filed in the second half of the year, then the employer may not have time to pay everything in full, due to the fact that the year is over. In this case, in order to receive the unpaid balance, you will need to contact the tax office again.
- If during the year you have planned several payments for training, then it is still more expedient to apply to the tax office once next year and get a deduction for the whole year at once, than several times during the year.
- To receive money through an employer, you do not need to fill out a 3-NDFL declaration. You need to include only documents confirming the costs. But on the other hand, you will spend more time on registration: you need to go to the tax office 2 times, then to your accounting department. If you receive money through the tax office, you only need to provide them with a package of documents ONCE and wait for the money to be transferred.
- If after a year you still need to file a return, for example, to obtain property deduction, then it is more logical to include the deduction for training in it and get all the money at once.
Sections:
Who can get a 13% tuition refund?
The tuition tax deduction is subject to General requirements to receive tax deductions. Separately, it should be noted that a refund of 13% of the amount of training costs can be obtained only if educational institution there is a corresponding license or other document that confirms the status of the educational institution (,). Note that the form of training for obtaining the deduction does not matter ().
Of course, the actual tuition fees must be verified. In this case, the taxpayer must pay for the educational contract at the expense of his own funds. If, for example, the training costs were paid by the maternity capital, then it will already be possible to qualify for the deduction ().
It often happens that one person studies, and another pays for his studies. In this case, the second citizen can receive a tax deduction, but only if he paid for his education for his brother, sister or children under 24 years of age, or for the guardian or ward before he reaches 18 years of age (and then after the termination of guardianship or guardianship until he reaches 24 years old). In addition, it is required that a relative should receive education on a full-time basis. However, if the taxpayer has no family relationship with the person whose education he pays for, or they are more distant relatives (grandmothers, grandfathers and grandchildren; uncles, aunts and nephews, etc.), then he does not have the right to receive a deduction () ... You will not be able to take advantage of the deduction if one spouse paid for the education of the other (). In addition, taxpayers who pay for the education of their grandchildren and who are not their guardians (trustees) do not have the right to deduction.
When paying for the child's education, the spouses have the right to take advantage of the deduction, regardless of which of them has issued documents confirming the costs of education. Moreover, each of the spouses must be the parent of the child. If the spouse is not the child's parent, then he / she will not be able to take advantage of the social tax deduction in connection with the costs of the child's education ().
At the same time, the deduction is provided only for the provision of educational services. If an agreement with an educational institution provides for payment for other services (childcare, meals, etc.), then a deduction for them will not be provided (letter,). Therefore, it is important to ensure that the costs of education and other services are clearly differentiated in the contract and in the payment documents.
Please note that any parent can apply for a tax deduction for the cost of a child's education. The income of each of the spouses belongs to joint property and is joint property, therefore, either spouse is entitled to a tax deduction from the full amount of tuition ().
Thus, you will be able to receive a tax deduction for tuition in the presence of the following circumstances:
- you are a payer of personal income tax;
- you pay for your own education in any form, or for the education of a brother, sister or children under 24 years old, or a ward or ward before he reaches 24 years old in full-time;
- the funds of the employer or maternity capital were not used to pay for the training;
- you have documents confirming expenses on education, and not other services;
- the educational institution has a license to provide educational services or another document confirming its status;
- you have not spent the limit on all social tax deductions - it must be borne in mind that social tax deductions are calculated cumulatively (120 thousand rubles per year) (). Therefore, if for the reporting year the taxpayer incurred treatment costs in the amount of 100 thousand rubles. and filed a declaration accepting them for deduction, then he can use the deduction for training only in the amount of 20 thousand rubles;
- tuition fees were paid within three years preceding the year of filing the declaration.
How much can you get your tuition tax deduction?
The maximum deduction amount depends on whose training the taxpayer paid for:
- own training. The amount of the tax deduction in this case will not exceed 120 thousand rubles. for the tax period (year);
- educating your child until he reaches the age of 24. Deduction amount - no more than 50 thousand rubles. per year for each child;
- training of the ward or ward until he reaches the age of 18, as well as after the termination of custody over him until they reach the age of 24. Expenses are accepted for deduction only for receiving their education in full-time form. Deduction amount - no more than 50 thousand rubles. per year for each ward or ward;
- training of their half-brother or half-brother (sister) until they reach 24 years of age. And in this case, only the expenses for full-time education are accepted for deduction, and the amount of the deduction will not exceed 120 thousand rubles. per year ().
It should also be noted that the tax deduction in question is provided for the entire period of study, including the period of academic leave ().
What documents are needed to receive the tuition tax deduction?
- 3-NDFL declaration;
- certificate 2-NDFL (issued by the employer);
- a copy of the agreement with an educational institution for the provision of educational services;
- a certificate from the educational institution stating that the taxpayer studied full-time (if the tuition is paid by guardians or parents and the form of education is not indicated in the agreement with the educational institution (,);
- birth certificate of a child in case of payment for tuition by a parent or guardian;
- documents confirming the relationship of the person for whom the taxpayer pays for education (birth certificate of a child, birth certificate for himself and for a brother / sister, a copy of a document confirming the establishment of guardianship (guardianship);
- payment documents confirming the actually incurred training costs. These may include a receipt for a receipt order, a bank statement for the transfer of funds, cashier's check etc.;
- application for a tax deduction for training (upon initial submission of documents);
- an application for the return of the overpaid amount of tax (after a desk check of documents, but in practice it is submitted simultaneously with the entire package of documents);
- confirmation of the right to receive a tax deduction from the tax office (in case of receiving a deduction through an employer).
Taxpayers are not limited in the choice of the country of study. However, if the training took place in a foreign educational institution, then you need to provide a license or other documents established by local legislation to confirm the status of the educational institution (,). At the same time, the Federal Tax Service of Russia emphasizes that the submitted documents must be translated into Russian, and the translation must be notarized (). The Ministry of Finance of Russia adheres to a different position on this issue, indicating that the status of a foreign educational institution must be confirmed by the relevant documents provided for by the legislation of this foreign state, and notarization of copies of such documents, as well as notarization of their translation into Russian, is not required (). Nevertheless, it will be useful to contact your tax office for advice on the composition of the documents that must be submitted.
The financiers are also loyal to the issue of granting a deduction if the training took place not in an educational organization, but at an individual entrepreneur. Moreover, a deduction can be provided even when the individual entrepreneur does not have a license to carry out educational activities - after all, it is not obligatory for them (,).
Paying for your own tuition or for your child's tuition? Are you taking a paid supplementary education course or driving school? Then you have the opportunity to receive a tax deduction for tuition. In this article, you will find out who is eligible for the deduction and what needs to be done to get it.
What is tax deduction
If you work and pay income tax at the rate of thirteen percent, you are eligible for a tax deduction under certain circumstances.The tax deduction is the amount with which it is allowed not to pay personal income tax. As part of the deduction, you can return part of the taxes already paid or receive "tax holidays" for a certain period.
The basis for obtaining the tuition deduction is the expenses incurred in paying for one's own education or the tuition of one's child, brother or sister.
Who can get a deduction
Tax benefits are allowed only for those citizens who pay personal income tax, while the deduction is made from actually withheld taxes. Non-working pensioners and students are not eligible for a deduction as they do not receive salaries and do not pay taxes.You can get a tax credit both for your own studies and for the studies of your children, wards, brothers or sisters under the age of 24. If you are applying for a deduction for your education, it does not matter at what age you received it.
Other relatives cannot claim compensation. So, if a grandfather or grandmother paid for their grandson's studies, they will not be provided with a deduction. Also, the benefit is not provided if the child's studies were paid for from the maternity capital.
Both parents have the right to receive a deduction for the child's education, but the amount from which the tax can be refunded must not exceed 50,000 rubles in total. for each child for both parents.
What training is deducted
Compensation is provided when paying for any training in organizations that provide educational services. At the same time, it makes no difference whether it is a state or commercial institution, Russian or foreign.It can be:
- educational institutions of any level: universities, colleges, private kindergartens and schools, etc .;
- music, art, sports schools;
- additional education courses: driving, foreign languages, etc.
License information is usually contained in the service contract. If they are not listed there, a copy of the license itself will be required, which the institution must issue upon request. If you are planning to issue tax relief for training, ask in advance whether the organization or individual entrepreneur has an appropriate license.
The requirement for a license does not apply only to individual entrepreneurs who personally provide educational services, provided that information about their activities is reflected in the unified state register of individual entrepreneurs.
When applying for a deduction for your own education, it makes no difference whether you studied full-time or part-time. But compensation for paying for the education of a child, brother or sister is allowed only on the condition of full-time education.
What amount can be returned
Taxes are refunded not on the full tuition fee, but on fixed amount... The maximum amount for registration of compensation when paying for tuition:- for yourself, brother or sister - 120,000 rubles. per year;
- for a child or ward - 50,000 rubles.
Example 1... For studying at the institute, you pay 150,000 rubles annually. Your salary is up to deduction of personal income tax is 50,000 rubles, of which 6,500 rubles. the employer transfers to the budget on a monthly basis. Thus, you pay 78,000 rubles a year. income tax. Since the maximum deduction amount is 120,000 rubles. per year, you can return 13% of this amount, that is, 15 600 rubles. This amount is less than the personal income tax withheld from you, so you can return it in one payment.
Example 2... You take English language courses and at the same time pay for the child's studies at the institute. The cost of the courses is 80,000 rubles. per year, the cost of studying at the institute - 100,000 rubles. in year. Your salary before personal income tax is 70,000 rubles, so the amount of personal income tax withheld from you for the year is 109,200 rubles. For a year, you can return 16,900 rubles: 10,400 rubles. for their studies (13% of 80,000 rubles) and 6,500 rubles. for the child's studies (13% of 50,000 rubles). This amount is less than the maximum refundable amount, so you will also receive it in one payment.
The unused balance of the deduction is not carried over to the next tax period, so it is better to pay for expensive training annually, and not in one payment for the entire period of study. So you will be able to return the tax from 120,000 rubles every year.
The deduction can be made for the last three years. At the same time, the date of payment is important for the registration of the declaration, and not the date of the start of training. So, if you paid for your studies at the end of 2017, and the studies began in January 2018, the deduction will be calculated from taxes for 2017.
How to get a tuition deduction
The tax deduction can be obtained in two ways: through the tax office and from the employer. In the first case, you will be able to return the entire amount due to you, in the second - to issue tax holidays. Let's consider both methods in detail.Through the tax
To draw up a deduction, you must contact the department of the Federal Tax Service at the place of registration or submit an application through the "Personal Account" on the website nalog.ru. The second option is more convenient, but to gain access to " Personal account»You still need to come with your passport to any tax office, where you will be given a login and password.Copies of documents must first be certified by a notary or by yourself. In case of self-certification, on each page of the document, you must write "Copy is correct", sign with a decryption and indicate the date.
When submitting a request through the service of the Federal Tax Service Inspectorate, the 3-NDFL declaration can be filled in in electronic format... The declaration will need to indicate passport data, information on income from 2-NDFL and information on tuition fees. The rest of the documents will need to be scanned and attached to the application. The average time for checking documents and transferring money is 30 days.
Through an employer
This option is suitable for those who do not want to wait until the end of the year to submit 3-NDFL, but expect to immediately start saving on taxes. Before contacting the employer, you will need to obtain from the Federal Tax Service Inspectorate tax notice.To do this, you will need to collect almost the same set of documents as when applying for a deduction through the tax office. You will not only need a 2-NDFL certificate and a declaration of income, and instead of an application for a deduction, you will need to fill out an application for issuing a notification (sample: (Downloads: 18)).
Documents can be submitted directly to the department of the Federal Tax Service at the place of registration and through the website www.nalog.ru. When contacting the tax office in person, you need to have a passport, copies and originals of all documents.
It takes a month to check the documents. If everything is done correctly, you will be given a tax notice, which along with your application (sample: (Downloads: 11)) will need to be passed on to the employer. After that, for a certain period of time, personal income tax will no longer be deducted from your salary.
Conclusion
If you pay for your own tuition or for another person's tuition, the tax deduction will save you money. You can apply for compensation through the tax office or through an employer. To do this, you will need to collect a set of documents on the expenses incurred for education.It is allowed to apply for a deduction for training an unlimited number of times. In this case, the deduction can be issued only for the last three years and for fixed amounts.
Do you have any questions or need help with paperwork? Seek advice from experts who will advise you.
Subparagraph 2 of clause 1 of Art. 219 of the Tax Code of the Russian Federation established that when determining the size tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation has the right to receive social tax deductions, in particular, in the form of the amount spent on training. On the one hand, this provision tax legislation shouldn't raise any questions. On the other hand, as practice shows, there are many questions about the application of the deduction. In this article, we will talk about how the employer provides such a deduction.
By general rule social tax deductions provided for in paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, in particular, a deduction for training, are provided upon submission tax return to the tax authority as a taxpayer at the end of the tax period (clause 2 of article 219 of the Tax Code of the Russian Federation). However, from 01.01.2016, an organization - a tax agent can provide an employee for training before the end of the tax period, provided that the employee has applied to the employer with an appropriate application and submitted a document confirming the right to receive social tax deduction issued to the employee tax authority(Clause 2, Article 219 of the Tax Code of the Russian Federation).
This confirmation is issued by the tax authority in the form of a notification confirming the taxpayer's right to social tax deductions provided for in paragraphs. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, approved by Order of the Federal Tax Service of the Russian Federation dated October 27, 2015 No. ММВ-7-11 / [email protected] The taxpayer's right to receive the specified social deduction must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive social tax deductions. From the provisions of paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, it follows that in order to obtain confirmation of the right to social deduction for training costs, an individual must be submitted to the inspectorate:
written statement. The application form has not been approved at this time. However, to ensure uniformity in the implementation by the tax authorities of the provisions of paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, taxpayers are recommended to use the form given in the Letter of the Federal Tax Service of the Russian Federation dated 07.12.2015 No. ZN-4-11 / [email protected];
documents confirming the right to receive a social deduction for training costs (we will talk about them a little later).
Cases of granting a deduction for training.
Subparagraph 2 of clause 1 of Art. 219 of the Tax Code of the Russian Federation, it is established that a social deduction can be provided to a taxpayer who incurred expenses:
for their own training in organizations that carry out educational activities;
to educate their children under the age of 24 in organizations carrying out educational activities in full-time education;
to educate wards under the age of 18 (former wards under the age of 24) in organizations carrying out educational activities in full-time education;
for training brothers (sisters) under the age of 24 in organizations that carry out educational activities, full-time education. In this case, the deduction is provided to the taxpayer until his brothers (sisters) reach the age of 24, even if he is their guardian or custodian. The employees of the Ministry of Finance drew attention to this in the Letter dated 01.04.2014 No. 03-04-05 / 14375.
From the above provision of tax legislation, it follows that the tax deduction for training costs can be applied by students, parents of students, guardians and trustees of students, brothers and sisters of students, including those who are not full-blooded (Letter of the Federal Tax Service of the Russian Federation of 25.04.2012 No. ED-4- 3 / [email protected]).
Note:
If the costs of education are borne simultaneously by the child and his parent, then each of them has the right to declare a deduction in the amount of the costs incurred on an independent basis. In addition, this rule applies regardless of whether the student is working or not. Such a situation is possible when the supplementary agreement to the training agreement concluded with an organization carrying out educational activities indicates the possibility of paying for training both to the student and his parent. This is stated in the Letter of the Ministry of Finance of the Russian Federation dated 04.19.2013 No. 03-04-05 / 7-391.
How much is the tax deduction for tuition?
The taxpayer has the right to claim a deduction in the amount of actually incurred expenses for their own education, education of the child, ward, brother (sister), but within the maximum amounts determined by Art. 219 of the Tax Code of the Russian Federation:
- in the amount paid for their education, education of a brother or sister, but with a limit on the amount of deduction in the amount of 120,000 rubles. per ;
Note:
Maximum limitation the amount of deduction in the amount of 120,000 rubles. is the aggregate value for four types of deductions: for training; treatment; non-state pension provision, voluntary pension insurance and voluntary insurance life; payment of additional insurance premiums for funded pension... This means that if the taxpayer for the tax period incurred training costs in the amount of 120,000 rubles. and treatment costs in the amount of 40,000 rubles, the total cost is 160,000 rubles. He will be provided with a social deduction only in maximum size- 120,000 rubles. The taxpayer independently determines which expenses and in what amounts he will take into account in order to receive a deduction.
- in the amount paid by the parent taxpayer for the education of their children under the age of 24, by the taxpayer-guardian (taxpayer-trustee) for the education of their wards under the age of 18 in full-time education in organizations carrying out educational activities - in the amount of actually produced expenses for this training, but not more than 50,000 rubles. for every child in total amount on both parents (guardian or custodian).
In what cases can a social tax deduction for education not be provided?
Social tax deduction for training is not provided:
in the case of tuition fees for other persons, for example, a spouse, wife, grandmother (grandfather) for grandchildren, etc. eleven/ [email protected], Definition of the Constitutional Court of the Russian Federation dated May 14, 2013 No. 689-O);
if the payment of training costs is made at the expense of the maternity (family) capital (subparagraph 2 of paragraph 1 of article 219 of the Tax Code of the Russian Federation).
In addition, we draw your attention to some of the nuances associated with obtaining a social tax deduction, namely for obtaining a social tax deduction:
in terms of expenses for own training, the form of training does not matter. It can be full-time, part-time, part-time, or even remote. This follows from pp. 2 p. 1 art. 219 of the Tax Code of the Russian Federation. In addition, such clarifications are presented in the Letter of the Ministry of Finance of the Russian Federation dated 22.02.2012 No. 03-04-05 / 7-217, Definition of the Constitutional Court of the Russian Federation dated 17.12.2008 No. 1071-О-О;
prerequisites are full-time education and the age of the student. The child, brother (sister) of the taxpayer must be no older than 24 years old, the ward must be no older than 18 years old, the former ward for whom the former guardian (trustee) pays for education must be no older than 24 years old (letters of the Ministry of Finance of the Russian Federation dated 07.09.2017 No. 03- 04-06 / 57590, dated 16.08.2012 No. 03-04-05 / 7-959).
The periods for which the tuition tax deduction is granted.
In accordance with paragraphs. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, when determining the size of the tax base, the taxpayer has the right to receive a social tax deduction, in particular, in the amount actually made by him in tax period expenses for training in educational institutions, but not more than the established limit for the deduction. This means that the social deduction for studies is provided in relation to the income of the tax period in which the tuition fees were actually paid.
According to paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, the employer must provide a social deduction for training to the employee starting from the month in which the taxpayer applied to tax agent for its receipt and before the end of the tax period. Thus, if an employee applied for a deduction not from the beginning of the year, then the deduction for the months that have passed from the beginning of the year to the month in which the notification is filed is not provided. This means that personal income tax for the past months is not recalculated.
Note:
In the case of a one-time payment of a multi-year study, the deduction will be provided within the established limit. The taxpayer is not entitled to declare the balance of expenses as a deduction in future periods. If tuition fees are paid in installments over several years, the social deduction for tuition expenses can be used in relation to income for all these years.
If the deduction is not fully used.
The norms for the transfer to the subsequent tax period of the balance of the social tax deduction of Art. 219 of the Tax Code of the Russian Federation is not established. This means that if the deduction is not fully used in the current year, its remainder is not carried over to the next year. It will remain unused (letters of the Ministry of Finance of the Russian Federation dated 17.09.2010 No. 03-04-05 / 6-554, Federal Tax Service of the Russian Federation dated 16.08.2012 No. ED-4-3 / [email protected]). In addition, the transfer of the balance of the deduction to previous tax periods, including for persons receiving pensions, is also not provided (Letter of the Federal Tax Service of the Russian Federation of January 17, 2012 No. ED-3-3 / [email protected]).
Note:
If the deduction is not provided in full, and the taxpayer had income taxed at a rate of 13%, for which no deduction was provided, he can receive the rest of the deduction through the Federal Tax Service Inspectorate by filing a declaration in the form of 3-NDFL for the past year (clause 2 of Art.219 Tax Code of the Russian Federation). This situation is possible when the taxpayer works in several places at once, or he turned to his employer not at the beginning of the year.
What documents must a taxpayer submit to the tax authority in order to receive a notification confirming the right to social tax deduction?
Currently Tax Code there is no specific list of documents that must be submitted to the tax office in order to receive a notification. So, in order to receive such a notification, the taxpayer must:
write an application to receive a notification from the tax authority about the right to social deduction. The form of such a statement is given in the Letter of the Federal Tax Service of the Russian Federation dated January 16, 2017 No. BS-4-11 / [email protected]"On the direction of recommended forms";
prepare copies of documents confirming the right to receive a social deduction;
submit to the tax authority at the place of residence an application for a notification of the right to social deduction with copies of documents confirming this right;
upon the expiration of 30 days, receive a notice of the right to social deduction from the tax authority.
We draw your attention to the Letter of the Federal Tax Service of the Russian Federation dated November 22, 2012 No. ED-4-3 / [email protected], which contains a list of documents required for submission to the tax authority. So, the following documents must be submitted to the tax authority:
1) a copy of the training contract with annexes and additional agreements to it (if concluded);
2) copies of documents confirming tuition fees. These can be receipts for receipts cash orders, cash register receipts, payment orders, bank statements, etc. (Letter of the Ministry of Finance of the Russian Federation dated October 31, 2017 No. 03-04-05 / 71413);
Note:
When transferring funds through self-service terminals, a notification of the transfer of funds issued by a non-bank may also serve as a document confirming the actual costs of training. credit institution licensed by the Central Bank of the Russian Federation. Such a notification must contain the following information (Letter of the Ministry of Finance of the Russian Federation dated 09.21.2011 No. 03-04-06 / 5-232):
Full name of the taxpayer (the person who paid for the education);
purpose of payment (tuition fee);
full name of the educational institution (payee);
the amount of the paid amount, the date and number of the training agreement;
date of transfer of funds.
3) a copy of a document confirming the degree of relationship and age of the student, for example, a birth certificate;
4) a copy of a document confirming guardianship or trusteeship;
5) a document confirming full-time education (for example, a certificate from an educational institution).
A few words about educational institutions
From the provisions of nn. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, it follows that the taxpayer has the right to declare a tax deduction for training expenses, if it was carried out in educational organizations. In accordance with paragraph 31 of Art. 2 Federal law No. 273-FZ, participants in educational relations, in particular, are organizations that carry out educational activities. Such organizations include (clause 20 of article 2 of Federal Law No. 273-FZ):
educational organizations (clause 18 of article 2 of this law);
organizations providing training (clause 19 of article 2 of this law).
Note:
From 01.01.2018, the possibility of receiving a social deduction is also provided in the case of training with an individual entrepreneur who has a license to carry out educational activities, or if there is state register individual entrepreneurs information on the implementation of educational activities directly individual entrepreneur(subparagraph 2 of paragraph 1 of article 219 of the Tax Code of the Russian Federation as amended by Federal Law No. 346-FZ).
Is it possible to get a social deduction for personal income tax for training in a driving school and other educational institutions?
According to par. 3 pp. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, this social tax deduction is provided if an organization carrying out educational activities has an individual entrepreneur (except for cases when individual entrepreneurs carry out educational activities directly) a license to carry out educational activities or if a foreign organization has a document confirming the status of an organization carrying out educational activities , or provided that the Unified State Register of Individual Entrepreneurs contains information about the implementation of educational activities by an individual entrepreneur carrying out educational activities directly, as well as when the taxpayer submits documents confirming his actual expenses for training.
Thus, if you studied at an educational institution (driving school) that meets the above requirements, you have the right to receive a social tax deduction in the amount of expenses actually incurred in the tax period for your training within the limits established by paragraphs. 2 tbsp. 219 of the Tax Code of the Russian Federation.
Similar explanations are presented in the Letter of the Federal Tax Service for the city of Moscow dated June 30, 2014 No. 20-14 / [email protected]
Is it possible to claim a social deduction for personal income tax in connection with the costs of studying abroad (in a foreign educational institution)?
The Tax Code does not provide for restrictions on the application of the deduction if training is carried out abroad. Consequently, the taxpayer is entitled to take advantage of the deduction for the costs of studying in a foreign institution. However, it should be borne in mind that a social tax deduction for training costs in a foreign organization is provided if there is a document that confirms its status as an organization carrying out educational activities (subparagraph 2 of paragraph 1 of article 219 of the Tax Code of the Russian Federation). For example, such a document could be a charter. This is stated in the letters of the Ministry of Finance of the Russian Federation dated 05.08.2010 No. 03-04-06 / 6-163, dated 15.04.2010 No. 03-04-05 / 7-203, Federal Tax Service for Moscow dated 16.02.2012 No. 20-14 / [email protected], dated 06.08.2010 No. 20-14 / 4 / [email protected] The specific list of documents depends on the specifics of the activities of the educational institution, as well as on those requirements for confirming its status, which are established by the legislation of a foreign state (Letter of the Ministry of Finance of the Russian Federation of June 30, 2016 No. 03-04-05 / 38316).
Note:
A deduction can also be provided in the case when training is carried out remotely: individual does not travel to a foreign educational institution, but studies using distance learning systems. This is stated in the Letter of the Ministry of Finance of the Russian Federation dated February 22, 2012 No. 03-04-05 / 7-217.
In a situation where training takes place in a foreign organization, it must be remembered that if the supporting documents are drawn up in a foreign language, they must be accompanied by a notarized translation into Russian (Letter of the Federal Tax Service for Moscow dated 06.08.2010 No. 20-14 /four/ [email protected]).
In conclusion, we once again focus your attention on the main points related to the provision of social tax deduction for training. The employer is obliged to provide such a deduction:
on the basis of a written application from the employee and a notice of confirmation of the taxpayer's right to social tax deduction, which is issued by the tax authority. It indicates the full name, TIN (if any), the series and number of the employee's passport, the year for which the deduction is provided, the name of the organization (employer), the checkpoint;
starting from the month in which the taxpayer applied to the tax agent to receive it. If the employee has applied for a deduction not from the beginning of the year, then the deduction for the months that have passed from the beginning of the year to the month in which the notification is submitted is not provided and, accordingly, personal income tax for the past months is not recalculated.
The maximum amount of the deduction is limited: for own education or the education of a sister (brother) - 120,000 rubles; for the education of their children under the age of 24, the education of the wards under the age of 18 - 50,000 rubles. for every child.