Tax refund for additional education of children. How to get your tuition tax deduction
One of the social tax deductions is tax deduction for education. In our article, we will consider in detail the procedure and basis for providing a tax deduction for the costs of your education, as well as children, relatives, siblings in 2019. Who is eligible for the study tax deduction? How is it calculated? Where and when to contact? 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. Russian Federation.
A complete list of tax deductions established in Russia can be found in the corresponding section.
Who is eligible for the study tax deduction?
The Tax Code of the Russian Federation establishes the following categories of citizens who are entitled to a tax deduction, that is, a refund of 13% of the amount spent on training:
- Persons receiving education in any of the forms of education: full-time, part-time, evening or other, independently 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 old and the form of education in an educational institution should be full-time;
- Persons who pay for the education of children who are not their own, that is, guardians. The age of the child under guardianship must not exceed 18 years old, and the training must be carried out in full-time form;
- Persons who pay for the education of children who were previously under guardianship. In this case, training should also be on a full-time basis, and the child's age should not exceed 24 years;
- Individuals who have spent their own money to educate a full brother or sister (full blood - having one father and mother). The age of a brother or sister must not exceed 24 years old, education is full-time. 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 study, 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 studying in which, you can return through the tax authority an amount equal to 13% of the total spent funds. So, these institutions include:
- Preschool educational institutions (kindergartens);
- Municipal educational institutions of secondary education (schools);
- Educational institutions for adults aimed at obtaining additional education. These can be refresher courses, centers for teaching foreign languages, driving schools, as well as centers operating on the basis of an employment service;
- Institutions whose educational program is additional in nature. Means various schools arts, sports clubs 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 the listed categories of educational institutions, the main condition that gives the right to apply to tax office for registration of a 13% refund, 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 a state one. An educational institution can also be private (commercial), but with an appropriate license issued by the state.
Besides, tax law our country does not limit citizens in the choice 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 in 50,000 rubles how maximum amount expenditures to educate each of your children or wards, which will be taken into account when calculating the amount of tax deduction.
Maximum amount of expenses for own training , or your brother's or sister's training 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 studies, it may also include the costs of treatment and other services to which the possibility of obtaining a deduction is applicable.
To receive a deduction, it is necessary to submit documents confirming the fact of payment for education, which must be issued to the person who made this payment, and not to the person who received the education (if these are different people).
Example of calculating study tax
Let's figure out the amount of 120,000 rubles using a specific example.
Suppose that the citizen Ivanov I.AND. receives a monthly salary of 40,000 rubles. At the same time, he studies at an institute, where 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 entire amount for 3 years at a time, and then apply to the tax authority for a refund of 13% of the amount spent on training (while he does not declare other types of expenses, which may also be subject to tax deduction).
The amount to which the deduction may apply is 120,000 per year. Ivanov paid in a lump sum more than the specified amount, therefore, the calculation is carried out at 120,000 rubles, and the deduction will be: 120,000 * 0.13% = 15,600 rubles. With a salary of 40,000 rubles, the total personal income tax amount, which the employer paid for Ivanov for the year, will be: 40,000 * 12 * 0.13 = 62,400 rubles. Consequently, Ivanov can receive a tax deduction equal to 15 600 rubles.
But, if he paid for his education not at a time, but once a year for 100,000 rubles, then annually he could receive a tax deduction in the amount of: 100,000 * 13% = 13,000 rubles, and the total amount of deductions for three years would be : 13,000 * 3 = 39,000 rubles.
That's why, when contacting the tax service and when paying for tuition, it is necessary to make a similar calculation in order to maximize the return of the funds spent.
Procedure for obtaining a tax deduction
The 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 tuition in 2018, in order to receive a tax deduction, you must apply to the tax authority in 2019, when paying for tuition in 2019, the deduction can be obtained through tax office in 2020, etc.
The tax deduction can be obtained even before the end of the tax period by contacting 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-NDFL. You can read about typical mistakes when filling out the 3-NDFL declaration in the article at the link;
- A salary certificate in the form of 2-NDFL, indicating all types of charges and deductions (obtained in the accounting department at work);
- A copy of your passport or identity document;
- A copy of the agreement concluded with the educational institution, indicating the details state certificate, allowing you to conduct educational activities. If such information is not reflected in the agreement, then it is necessary to request it additionally. In addition, in case of an increase in the cost of training, it is necessary to provide a document confirming this to the tax authority (additional agreement to the contract);
- When paying for the education of your own child, or a child under guardianship (including a 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;
- a photocopy of the child's birth certificate;
- documents confirming the fact of guardianship or trusteeship;
- documents proving the fact of kinship with the brother or sister for whose education you are paying.
- 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 the rate of 13 percent, individuals can receive a deduction, in accordance with paragraph 1 of subparagraph 2 of Article 219 Tax Code Russian Federation. According to the law, the right is granted to educate their children if they are under 24 years of age. And also the taxpayer has the right to a tax deduction for their own training. In fact, the amount of payments already made by this individual is simply screwed in.
But applicable social tax deduction not to all incomes, but only to those that have a 13 percent rate on personal income tax. Taxpayers with a rate higher or lower than the specified rate are not eligible for tax deduction. Personal income tax rates 9%, 15%, 30% and even 35% do not pass according to the article of the Tax Code of the Russian Federation. Also deprived of the opportunity for deduction and persons carrying out entrepreneurial activity included in UTII system (single tax for temporary income). Or included in USN system (simplified system taxation).
Guardians who have paid for the education of wards under 18 years of age in the form of full-time education in an educational institution can also use the right of tax deduction.
This right also extends to the brother (sister), who is also a taxpayer and pay for the full-time education of the brother (sister) in various educational institutions. But the student must not be over 24 years old.
Taxpayers acting as a guardian of citizens or a guardian. And also their former wards, even after the end of guardianship and provided that they paid for the education of their ward at the age of 24 years precisely in full-time education, remain entitled to provide them with a tax deduction for education.
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 documents of the taxpayer are in order and they also confirm his process of paying for tuition. In this case, a social tax deduction for education is provided.
Tax deduction must be granted for the entire period of study at the institution, and also take into account the academic leave, which was issued in accordance with the 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 contributes funds for his own training, and then it does not matter in what form this training was (full-time or part-time or part-time), he has every right to a tax deduction. What is not permissible when deducting a ward or a brother (sister), a child for training - in these cases, only full-time education in an educational institution is permissible.
For example, if a brother, sister or child attended a paid evening foreign language course, the taxpayer does not have the right to claim a tax deduction. But if the parent himself is enrolled in the courses and the parent himself attends them, then he already has the right to receive a tax deduction impeccably.
A tax deduction is not meant if courses or other studies were paid for against maternity or family capital, which was received to support a family with children.
The amount of tax deduction for training.
50,000 rubles is the amount of tax deduction for training one child, but for both parents. Or for one ward to the guardians.
Be careful! Social tax deductions for studies are made based on the expenses incurred. And in total should not be more than 120,000 for the entire taxable period... The taxpayer independently chooses the limit of the amount if during the tax period there were various kinds of expenses (for medical treatment, under voluntary pension insurance contracts and a non-state pension agreement, payment of additional insurance premiums, for training). As well as the costs of the funded part of the pension in accordance with Federal law"On additional insurance premiums for the funded part labor pension and state support the formation pension savings". In these cases, the taxpayer himself chooses what expenses and in what amount to take into account. An exception to the maximum deduction in this case is only the taxpayer's expenses for the education of children, as well as expenses for expensive treatment.
Also, you should not leave an unspent amount or balance, the money does not carry over to the next years, so you need to use the entire amount in full without the remainder.
A list of documents that are required to be provided in order to receive a tax deduction for education.
All documents must be submitted to the tax office and at the place of residence. This is a list of the following securities:
3. The presence among the list of other documents and the very copy of the contract for training, which will once again confirm the very fact of training in an educational institution.
4. Another certificate from the educational institution itself, where the form of study 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 is entitled to provide this type of service. It is also necessary if this information is not included in the contract.
Social tax deduction is provided to the taxpayer also in case of payment for a general education school, academy, institute, university. This list also includes the refresher courses themselves. And the list is supplemented by kindergartens, schools (music, sports, art), nurseries.
An important point at this stage is the very fact that the paid institution in mandatory must have a license that specifies the right to provide specific services to the institution. The location of the educational institution does not in any way affect obtaining a tax deduction... The taxpayer has the right to receive a deduction regardless of his place.
There is also the possibility of receiving a deduction at a university without state accreditation. The right is enshrined as to receive a deduction for training in a public and commercial institution equally.
Types of educational activities not subject to licensing:
If the activity of education is 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 professional training;
In these cases, the taxpayer is not entitled to a deduction.
6. Copies of the payment documents themselves are required to confirm the costs of tuition fees. And in this case, the deduction is available only when the payments were from the taxpayer himself. Payment documents- this is a cash register check (copy), a copy of a bank payment document.
7. Copies of the student's birth certificate. This can be a copy of the child's birth certificate, a copy of the ward's birth certificate, a copy of the brother's (sister's) birth certificate, or a copy of the taxpayer's own birth certificate.
If it is not difficult for your child to make a copy of the birth certificate, then the ward will also need a guardianship order.
You should not postpone the procedure for applying for a social tax deduction. Since the deduction is due for no more than three years from the date when the tuition payment was made. The application is considered and the set amount is returned within a month. The money is transferred to the account of the taxpayer, which he indicated.
For the return of personal income tax, an application can be submitted immediately with a 3-personal income tax return.
The Federal Tax Service has determined the very procedure for filing a ready-made application in the event return of personal income tax... This is only for those cases if in the application itself there is information about the claimed tax deductions and information about the amount of tax to be refunded. Declaration and application can and should be submitted at the same time. The period for refund of overpaid tax will be calculated from the date of application. But this period will not be considered before the declaration itself. Only after checking the submitted declaration itself will the commission proceed with the application itself. All applications should be filled out on time and in accordance with the form, then it is possible to receive payments.
When paying for tuition (your own or your relatives), you have the right to receive a refund of part of the funds from the state by issuing a tax deduction. How to get a tax deduction for training, who is entitled to it, what documents are needed for this, how to calculate the amount of refund - you will find answers to these and many other questions in our article.
Who is eligible for the deduction
You have every right to claim compensation for part of the funds paid for training if you are officially employed and your employer deducts personal income tax from income and transfers them to the budget. The relationship with the employer can be formalized both by an employment contract and by a work contract - this does not matter in order to receive compensation. The main criterion is the transfer of personal income tax to the budget, since the deduction is made by reducing tax base income tax. In fact, the refund amount is equal to 13% of the paid for studies.
You can apply for compensation if you pay for:
- Education at the university;
- Training events for the purpose of professional development or re-profiling (including seminars, trainings);
- Teaching a child in kindergarten, school;
- Additional education for a child (art school, School of Music, circles of physical development, etc.).
- You can also apply for a tax refund for tuition at a driving school or foreign language courses.
It should be noted that you can get a refund not only for education in 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 contract signed between you must be exclusively educational services.
When you can't get a deduction:
- Modern practice shows that when drawing up contracts, private centers indicate in the subject consulting or information services... Such a contract does not serve as a basis for obtaining compensation
If the tuition 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 the registration of the tax deduction, are different in each case.
Refunds when paying for your own tuition
If you are an officially working citizen who monthly transfers personal income tax to the budget and pays for your own education. Conditions for obtaining a deduction:
- The amount of compensation you received during the year does not exceed the personal income tax that your employer transferred to the budget in the same period. The remainder of the deduction is not carried over to the next year.
- The amount of tax deduction is limited 120,000 rubles... That is, you will not receive a refund of more than 13% of this amount.
- If in the current period you have issued 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 because the Tax Code determines the maximum value for social deductions for the year.
- If you paid for your studies for several years, but did not issue a refund, then you can return the funds only for the last 3 years. That is, if the payment was made in the period from 2013 to 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:
Let's say that during 2017 from the salary of S.R. Penkov. was withheld and listed in personal income tax budget RUB 35,820 In the same period, Penkov carried out the calculation for receiving higher education at the university, total paid for the year 74 600 rubles.
For a tax refund, Penkov calculates 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 refund in full.
Example 2:
Let's imagine that in 2015 Romashkina K.D. attended a driving school (54,900) and Spanish courses (74,260). The personal income tax paid by Romashkina is equal to 61,800 rubles. How to determine the refund in this case?
General the 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. paid for getting his own education at the university. The amount of funds paid and listed personal income tax represent in the form of a table:
Since during the entire time Semerenko did not apply for a deduction, but applied to the Inspectorate of the Federal Tax Service in 2016, he will receive funds only for 2013, 2014, 2015. Based on the table, we will calculate the amount for which he can claim:
- In 2013, the cost of study was 39,800 rubles, which means that the return is 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, respectively, did not list personal income tax, so he cannot claim compensation.
- Compensation for 2015 is calculated as 40,500 rubles. * 13% and equal to 5,265 rubles. But since Semerenko got a job only at the end of 2015, the transferred personal income tax was only 3,180 rubles, so he will receive no more than this amount (3,180 rubles). The balance of the refund (RUB 2,085) is not carried over to the next year.
If we pay for the education of a child
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 the education of a child. Both in the case of your own children and foster children, the degree of your relationship must be confirmed by a certificate.
The conditions for reimbursing the cost of education for children have their own characteristics, namely:
- You have the right to count on compensation if the child is under 24 years old;
- The educational institution provides full-time services;
- You (not the child) are the signatory to the educational services contract. Also, according to payments 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 for the study of several children, i.e. you can get no more than 6,500 rubles for each child. in year.
Example 4:
Kirov S.D. in 2015 paid personal income tax 51 600 rubles. Information on the cost of education for Kirov's children, which he listed in favor of educational institutions, is presented in the form of a table:
Let's calculate the return in each of the situations:
- Paying for his son's studies at the university, Kirov has no right to claim compensation, since the son is studying in a correspondence course.
- Daughter of Kirov G.S. studies at school on a full-time basis, so Kirov can count on compensation. But since the funds paid in favor of the educational institution (53,200 rubles) are more than the allowable deduction (50,000 rubles), the compensation will not be more than 6,500 rubles. (50,000 * 13%).
- Relying compensation for visiting daughter kindergarten(33,600 * 13% = 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 reimbursed to him in full, since the personal income tax paid (51 600) exceeds this amount (10 868).
Conditions for refunds for sibling education
You have the right to claim partial compensation for the funds paid for the education of your brothers (sisters). The criteria for obtaining a refund are similar to the conditions for issuing a deduction for children:
- only full-time payment is subject to reimbursement;
- the age of a brother (sister) must not be more than 24 years old;
- payment documents and an agreement with an educational institution must be issued to you;
- there is evidence of relationship between you and your brother (sister);
- as regards the amount of the deduction directly, it exceeds the compensation for the education of children and amounts to 12,000 rubles... (for return - no more than RUB 1,560).
How to get a deduction: step by step instructions
You can submit documents to the Federal Tax Service Inspectorate for or when paying for education at any time of the year, as opposed to filing a declaration in connection with or with payment of property (in these cases, until April 30 of the next year).
Stage 1. Collecting documents
It is worth starting the procedure for processing a refund by collecting all the documents. This stage is one of the most important, since the entire further process of obtaining a return depends on the completeness of the collected papers and on the correctness of their filling.
So, starting the procedure for applying for compensation, you should take care of providing:
- Identity document(original and attached copy, certified by your signature);
- Deduction applications drawn up and signed by you in your own hand. The legislation does not provide for a specific form for the application, therefore it is drawn up in a free form. A sample application and an example of how to fill it out is given below. Nevertheless, most tax authorities involved in the clearance of deductions have their own approved form (you can visit our website). Therefore, before drawing up an application, you should contact the Federal Tax Service Inspectorate to obtain such a form and fill it out;
- Declarations in the form 3-NDFL(we will talk about the features of filling out the form below);
- Employment certificates 2-NDFL, confirming the fact and indicator of the listed personal income tax, the Document, as a rule, is issued in the department that makes payments with personnel for wages. The certificate indicates the income received by you during the calendar year, as well as the amount personal income tax deductions for the same period. The IFTS provides several certificates in the event that during the year you quit, and then got a job again, or work part-time in different organizations;
- Agreement between you and the 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 for the provision information services is not a basis for a refund. You must personally sign the agreement;
- Licenses of an educational institution for the provision of training services(copy). According to the legislation, the license does not need to be provided if the license details are specified in the agreement. But you need to be prepared for the fact that the representative of the tax service may require a license for verification, so you should take care of the preparation of this document in advance;
- Payment documents, acting as confirmation of the fact of payment for educational services (copies). Such supporting papers are receipts, payment orders, in some cases - Bank statements and certificates of the educational institution about payment and absence of arrears. You must be the payer in receipts;
- Documents confirming relationship if you are applying for a refund for a child, brother / sister. The IFTS must submit copies of birth certificates (yours and your brother / sister's 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 is studying on a full-time basis. If you are the signer of the contract and the payer under it, and the spouse is involved in the deduction, then the set of the above documents must be supplemented with a copy of the marriage certificate. Full list the necessary papers should be clarified in each individual case.
Stage 2. Preparation of the declaration
The main document required for obtaining compensation is the 3-NDFL declaration. When filling out the declaration, the following basic information must be entered into it:
- data about yourself as a taxpayer (full name, registration address and other passport data);
- the amount of income received during the reporting period;
- the amount of personal income tax paid to the budget;
- tuition fees;
- calculation of tax deduction.
You can get a declaration form and fill it out in the ways convenient for you, namely:
- Receive the form directly from the tax office and fill it out on the spot according to the provided sample;
- In advance, download the form on the website of the Federal Tax Service, the 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), services cost about 500-1500 rubles.
The most acceptable is self-filling using the program, as it has a number of advantages:
- The program allows you to use the current form of the form, taking into account all the changes made.
- You have the opportunity to check the correctness and completeness of filling in all the necessary data.
- The 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, intuitive.
Using the program for filling out the declaration will allow you to avoid unpleasant red tape, this is how the current form is filled in, moreover, you can check whether everything has been 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 registration of the return, namely, the transfer of documents. Everything collected papers You need to transfer it to the Inspectorate of the Federal Tax Service at your place of residence. There are three options for filing documents for return income tax for studying:
- Personally - you personally submit the package to the tax office;
- Mail - you send papers by mail, filling out a letter with a notification and a list of attachments;
- Representative - if any notarised power of attorney, your representative can file a declaration (sometimes a handwritten power of attorney can also be accepted).
If you are geographically close to the Inspectorate of the Federal Tax Service, then it is advisable to take all the papers to the tax officer personally. During the initial check, a representative of the Federal Tax Service will verify the originals of documents with copies, detect possible errors and report, so you can immediately correct all the shortcomings.
If for some reason you are not able to personally visit the tax office, then send the documents by mail. Upon receipt, an employee of the Federal Tax Service will check the attached inventory with the actual presence of papers and sign for receipt. The disadvantage of this method of sending is that if errors are found, you will only find out after the check, that is, after 90 days.
Stage 4. Verification of documents and receipt of reimbursement
After accepting your documents, the tax representative has 90 days to check them, after which you will receive a written response on its results.
- If the answer is negative- then you should contact the Federal Tax Service to find out the reasons and eliminate possible errors.
- If the answer is yes- if you have received an agreement on compensation, then you need to submit to tax statement for the transfer of personal income tax with an indication of the current bank details your account. NFDL Refund Expect within 30 days after submitting the application.
Receiving a deduction for training from an employer after 2016
The study tax deduction can be obtained through an 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), and also indicate in the application the data of your employer (name, TIN / KPP, legal and actual address).
Your application will be considered within a month and at the end office check will issue a notice - the right to receive a deduction. It will need to be handed over to the place of work (billing department, accounting department, etc.). With next month when the monthly salary is transferred to you, the amount of payments will be paid in full (personal income tax will not be withheld), that is, "on hand" you will receive 13% more than the usual monthly payment as long as the amount wages cumulatively will not reach the deduction amount.
Last updated March 2019
List of documents for registration of deduction
In order to issue a tax deduction for training, you will need the following documents and information:
for teaching children
- copy child's birth certificate;
- , confirming the child's full-time education (required if there is no indication of the form of education in the contract). The IFTS serves original help.
- copy of marriage certificate(required if the documents are issued for one spouse, and the other receives the deduction for the child's education)
When registering a tax deduction for brother / sister additionally provided:
- copy own birth certificate;
- copy sibling birth certificates;
- certificate from educational institution, confirming full-time training (required if the contract does not specify the form of training). original help.
When registering a tax deduction for studying abroad, the following are additionally provided:
- notarized translations all documents drawn up in a foreign language;
It should be noted that in order to avoid delays and refusals, you should contact the tax office with the most complete package of documents.
Preparation of documents using the service "Return Tax"
Service "Tax Refund" will help you quickly and easily prepare a 3-NDFL declaration and an application for a tax refund, answering simple questions. In addition, it will also provide you with detailed instructions on submission of documents to 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 certified by the taxpayer.
In order to independently certify you must sign every page(not every document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date... In this case, notarization is not required.
Tuition tax deduction is a 13% refund Money spent on tuition fees at school, university, driving school, etc. This is a real opportunity to save money on paid education.
Who is eligible for a tuition deduction?
An individual wishing to receive a deduction must meet the following criteria:
- be officially employed;
- pay the training costs in person (when paying for training at the expense of the enterprise or other third parties, no deduction is allowed).
A taxpayer can receive a deduction from expenses for:
- your training;
- full-time education for children under the age of 24;
- full-time education of a brother or sister under the age of 24.
Attention: The list of relatives for whom you can get a deduction is limited to this list, therefore, you cannot receive a deduction for the education of your spouse.
In accordance with the Letter of the Ministry of Finance of the Russian Federation dated April 17, 2014 No. 03-04-05 / 17785.Maximum tuition deduction
The tax deduction is 13% of tuition expenses per year, but has limitations:
- when paying for their education, education of brother and sister. The amount of expenses is 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 PERSONAL form of education. The amount of expenses is not more than 50 thousand rubles for each child in total amount on both parents (guardians, trustees). Thus, as one parent can draw up a deduction, but take into account no more than 50 thousand rubles per child, and two parents, dividing the amount of expenses in any proportion. If 2 children receive education, then 50 thousand rubles for each, etc. Thus, for 1 year of study, you can return a maximum of 6,500 rubles per child. The parents do not lose the right to the deduction, even if the child is working.
In accordance with the Letter of the Ministry of Finance of the Russian Federation dated 04.19.2013;- the amount of the deduction cannot exceed the amount of tax withheld from the taxpayer's income during the year;
- the deduction in the current year can be issued for the three preceding years, i.e. in 2016, you can get deductions for 2013, 2014, 2015 by filling out 3 declarations, respectively;
- tax deduction is issued for the previous three years, i.e. the deduction for 2016 cannot be received during 2016, but only from the beginning of 2015, if you want to issue a deduction through the tax office and receive a deduction in full at a time.
How do I get my tuition tax deduction?
Follow these steps:
Remainder social deduction for training, which could not be taken from the budget (the tax deduction is more than the amount of tax paid for the year), it burns out, it is not carried over to the next year, as with a property deduction.
Advice:
If one parent's salary is not enough to take away the entire tax deduction, issue the remaining amount to the other parent.
List of documents for registration of a deduction for training
To draw up a deduction, a taxpayer must come to the tax office with the following package of documents:
- 3-NDFL declaration (order registration on VseVychety.Ru);
- passport;
- 2-NDFL certificate for each year;
- application for the return of personal income tax;
- training contract;