Reimbursement of personal income tax when paying for the child's education. How to get a tuition tax deduction (income tax refund)
The state provides an opportunity for citizens of the Russian Federation to return part of their funds that were paid for training.
But not everyone knows who and when you can apply after tax deduction, what conditions must be met, what documents to prepare, etc. Due to ignorance of the law, many simply do not enjoy the benefits that can save the family budget.
What you need to know
Not everyone can use the social deduction for training. What are the rules for its application and in what sizes is it provided? When can you apply for a refund from government agencies?
Standard situation
Social tax deduction for education means the right of the taxpayer to make a refund (part of it) that was spent on personal education or education of the child ().
The peculiarity of such a deduction is that it is limited to a specific amount:
A deduction can be used for each child of 50,000 rubles. The amount of deductions that were used by the taxpayer for the tax period cannot be exceeded 120,000 rubles.
The conditions and procedure for granting a social deduction for studies are regulated by "On certain issues of providing social tax deductions for training and treatment costs."
Who can get a deduction
Only those persons who work and pay personal income tax to the state treasury, that is, a tax of 13% of profits, can make a refund during training (clause 2 of article 219, as amended).
Only natural persons can exercise the right to deduction. For individual entrepreneurs, such a benefit is not available. The same applies to retirees: social deduction they will not receive because they have no income, which is taxed at a rate of 13%.
All others can return part of the funds contributed to the budget if they declare their right to the authorized structures.
When it's possible?
The list of citizens who have access to a tuition benefit is contained in Part 2 of Art. 219.
The taxpayer is entitled to a deduction in the amount of the sums that were spent in a calendar year on study at an educational institution. It:
The right to use the deduction may apply to the taxpayer who was the guardian or guardian of the citizen-ward after the guardianship or guardianship ceases.
Refunds can be made up to the age of 24 if the person is in full-time education. Social tax deductions are available to persons for periods of study in institutions, as well as academic leave, issued in accordance with the procedures in an educational institution.
It will not be possible to apply a deduction in cases where tuition fees are paid from maternity (family) capital.
Video: Tuition Tax Deduction
They are sent to ensure the implementation of additional measures to support families with children by the state.
You can also use the deduction for the education of a brother or sister if he (she) is under 24 years of age, is in full-time education, and the taxpayer pays for them. Such information is contained in Art. 219 p. 1, 2.
The deduction is not provided for the education of a spouse or other relative. In the event that the payer himself studies and teaches his child, the deduction will be provided in full.
The deduction can be received by persons who (themselves or their children) visit:
- Institute, academy, university.
- Courses for raising qualifications (at a university, technical school, etc.).
- Courses additional education (computer operator, language learning, computer fundamentals).
- Kindergarten, art or music school.
It doesn't matter where you live or where your child is studying. This does not affect the provision of the deduction.
You can also use this right when studying abroad, the main thing is that the institution of a foreign state must have a license.
What it takes to get a student deduction
To receive a deduction for training, you must act in accordance with the rules prescribed in the legislation. What kind of help is needed for this?
What is the time frame for filing a declaration with the tax authorities? How to calculate the amount to be refunded? Every citizen should know about all the features and nuances.
General terms
To receive a social deduction for studies, you must contact the Tax Office at the place of registration. Written in the name of the management of tax structures, completed.
Attached all required documents... An application for receipt (sample) is available in each branch in a prominent place.
Example of writing an application for a study deduction:
Photo: sample application for deduction for training
What documents are needed
Together with an application that is not completed in strict order, and arbitrarily (indicating all the grounds for proving the right to deduction), it is worth submitting the following documents:
- A copy. Such a document is drawn up in accordance with the procedure provided for by law. The name of the educational institution, the name of the student, the form of study, the details of the licenses must be entered.
- The license, as well as the accreditation of the institution, which was valid at the time of training. Often, tax authorities do not recognize deduction rights in cases where the institution has not received accreditation. The firm may be licensed, but it does not always receive accreditation. In fact, this point of view is not justified. For example, according to the study, the social deduction for studies is also received by the taxpayer who visits the institution without accreditation.
- from the employer where you make a profit that is taxed at a rate of 13%. Such a document is provided for the year in which the taxpayer wishes to make a refund.
- , which will confirm the fact of payment for the study (this can be a check). It is worth considering - all payments must be made to the person who pays for tuition and submits documents for a tax refund, otherwise they may refuse to deduct. According to the procedure described in Art. 219 p. 2, it is worth providing a package of documents that will confirm the fact of payment either in cash or in non-cash forms. The design must meet the requirements of the Central Bank.
- A copy of the birth certificate of the children and a document confirming the completion of full-time education (if you applied for a deduction for a child). When applying for a brother or sister's education benefit, it is worth submitting to the tax authorities a certificate of both (yours and your brother / sister's).
- Bank account details (a copy will do savings book) to transfer funds from the state treasury.
- A copy of the identity document.
All copies must be certified by a notary.
How many years do they receive (statute of limitations)
The limitation period is three years. For example, in 2019, you can make a 13% refund on tuition fees paid in 2019, 2013, 2012. This is possible if the study is paid.
For each year, a report is submitted (3-NDFL declaration), but there is no separate deadline for this. You can apply for a deduction at any time during the year. The refund deduction amount will be paid at the end tax period (the one in which the tuition fee was paid).
How to calculate the amount
It is worth clarifying that the deduction is not always fully obtained. The refund will be the amount that represents the excess tax (13%) of the total amount of tax deductions per year. Let's look at an example.
The payer's salary is 50 thousand rubles. per month. During the year, 78 thousand taxes were paid. If no more than 120 thousand were spent on study, that is, the maximum amount, then the amount of the deduction will be the amount of payment for the year of study.
Only 13% of the total amount is returned to an individual. If these percentages do not exceed income taxesthat were paid in a year, they will be listed in full.
Otherwise, you can only count on a partial refund of the tuition deduction, which is equal to the taxes paid. If the limit of 120,000 rubles is exceeded. the amount will be 13% of the maximum allowable.
If documents are submitted for deduction for the education of children, then the maximum figure for the calculation will be 50,000 rubles. for one.
For example, if the amount of deductions is 50 thousand, 6.5 thousand rubles will be returned to you:
50 thousand * 13% \u003d 6.5 thousand
How many times can you get
Social deduction for studies can be provided as many times as you file a declaration. The only thing is that you must comply with all the conditions to receive a refund (Art. 219). The Tax Code does not provide for any restrictions in connection with such a service of national importance.
Video: tuition refund - tax deduction for studying
If in certain situations it becomes possible to make a deduction, the taxpayer independently determines what type of income and in what amount will be taken into account in the maximum amount of social benefits.
The most common situations
Quite often, questions arise: how to act if the situation is not standard (the one mentioned in many sources and legislative acts).
Some students attend lectures on a full-time basis, while others study in absentia. What about those who pay not for a child, but for a brother or sister?
What is said about private institutions for preschool children, etc.? Who is entitled to a deduction in such situations and who cannot receive it?
Paid department at the university
If your son or daughter enters the university on a paid basis, then the deduction for tuition costs will consist in returning the amount (partially) that was paid for the educational process.
You can exercise this right if a child (up to 24 years old) attends daytime lectures (full-time). Size - 50 thousand rubles. in the year (Art. 219 p. 1 p. 2).
To confirm your rights, you must submit accompanying documents to the tax authorities.
If the form of study is part-time
There is a deduction for the cost of your studies, regardless of what form of study you are in - full-time, evening or part-time. The only difference is that for yourself you get a deduction of 100 thousand, and for a child - half that.
Second degree
In the event that a taxpayer receives a second higher education, he can also claim a tax deduction.
In Art. 219 states that there is no restriction on the return of paid tax upon obtaining a second education. But if a child receives the 2nd higher education, then the deduction will not be provided.
Little sister tuition fees
A brother who paid for his sister's education may also receive a deduction.
Payment for a child's visit to such an institution (including food, education, medical supervision, etc.) is indicated in the agreement with the parents, and is a single amount for complex services.
A child's education tax deduction is provided for education only. Therefore, in view of the fact that it is impossible to allocate an amount for this process, the tax authority will refuse to refund tax amounts ().
In the same cases when the amount is divided into separate clauses in the agreement, the taxpayer is entitled to a deduction for a separate range of services provided - for studies.
Emphasis on receipts when paying for tuition
An important point that must not be forgotten is that the receipt must contain a reference to the number and number when the contract with the educational institution is signed. This will confirm that payment was made against tuition fees.
It is also mandatory to indicate your data - this is a confirmation of the fact of payment by an individual who applies for a deduction ().
It happens that the contract with the institution is drawn up for the parents, and the child pays the tuition fees. Is a deduction possible in such cases?
Receipts for the child's name will be accepted tax authorities as documents, which are considered confirmation of expenses only if the application itself contains an explanation of this.
When paying by one parent, and applying by the other parent, the following rules will apply: according to clause 1, both parents can receive a deduction, regardless of who contributed funds to the cashier (Law 10.07.92 No. 3266-1 "On Education").
Often, the funds are returned to the parent who incurred the costs according to the documents.Social tax deduction for education is a benefit that you can always use.
Therefore, it is worth understanding the intricacies of its provision. Save your finances, especially since you have every right to do so.
Russia, like other countries, is trying in every possible way to support its citizens. For example, here you can issue a so-called tax deduction. It is provided for certain expenses. Today we will be interested in documents for tax deduction for tuition. In addition, it is necessary to understand when a citizen can demand this or that money from the state. What do you need to know about the tuition deduction? How to issue it? What documents can be useful in this or that case?
Where to go
The first step is to figure out where to go to bring the idea to life. In 2016, tax legislation changed slightly in Russia. Now, according to the law, you can apply for a variety of types (for treatment and study) right at work. What does it mean?
From now on, documents for a tax deduction for training are accepted:
- in the tax authorities;
- from the employer;
- through the MFC (in some regions).
The first scenario is most often encountered. However, the list of documents attached with the application does not change. He always stays the same.
The tuition deduction is ...
What is the tuition tax deduction? If a person paid for educational services, he is entitled to reimbursement of 13% of the costs incurred. This opportunity is spelled out in the Tax Code of the Russian Federation, in article 219. The return of part of the money spent on studies is called a tax deduction for training.
The deduction is part of the tax-free income. In other words, in Russia it is allowed to get back the tax on study expenses. Accordingly, 13% of the expenses on education for oneself and for children can be returned if there is an income subject to personal income tax.
Who can get
Under what conditions can you apply for a tax deduction for training in a particular organization?
To date, it is allowed to reimburse the expenses incurred for studying:
- yourself;
- children;
- brothers and sisters.
In this case, a huge number of conditions will have to be observed. The recipient can only be the one who paid the money for the studies. As already mentioned, a citizen must have an official job and income taxed at 13%.
When they make a deduction for themselves
As a rule, there are no restrictions on the granting of deductions for own tuition. This is the simplest scenario. Among the main requirements in this case are:
- Official income. However, he must be taxed at 13%. So, an entrepreneur working with a simplified tax system or a patent cannot return the money for training.
- There was a payment for educational services in official institutions. For example, studying at a university or driving school. Courses and trainings are not considered training.
Perhaps that's all. If these conditions are met, you can collect documents for the tax deduction for tuition. A distinctive feature of receiving money for their own studies is that the form of obtaining an education does not matter. A person can study, both full-time and part-time, evening or any other department.
Deduction for yourself
How much money is allowed to return for your own studies? By law, you can count on 13% of the costs incurred. But at the same time, there are some restrictions in Russia.
Which ones? Among them, the following features are distinguished:
- You will not be able to return more than the paid tax. Only income tax is taken into account.
- The maximum amount of deduction for training is 120 thousand rubles. At the same time, no more than 15 600 rubles can be returned in one year or another. This limitation is due to deduction limits.
- The current limitation applies to all social deductions. This means that for education, treatment, and so on in the amount per year, you can demand 15 600 rubles.
In fact, everything is not as difficult as it seems. What documents for the tax deduction for training will be required in this case?
Getting a deduction for yourself
The list of papers is not too extensive. Nevertheless, this scenario implies the least paperwork.
Among the documents required for the implementation of the task, there are:
- applicant's identity card (it is best to have a passport);
- an agreement for the provision of services with an educational institution;
- income statement (form 2-NDFL, taken from the employer);
- application for a deduction;
- institutions (certified copy);
- 3-NDFL;
- payments indicating the fact of payment for educational services;
- details for transferring money (indicated in the application).
In addition, if you need a tax deduction for university studies, the documents are supplemented by accreditation of the specialty. All listed papers are submitted together with certified copies. Checks and cash orders, indicating the fact of payment for tuition, give tax authorities copies only.
Conditions for obtaining a deduction for children
When and how can you apply for a tax deduction for the education of children? To do this, you will also need to follow a number of rules. Which ones?
To apply for a tax deduction for a child's education, you must meet these criteria:
- children under 24 years old;
- children study full-time;
- payment for educational services is made by the parent;
- the contract with the institution was signed with the child's legal representative (mom or dad).
It is important to remember that for one child you can get back no more than 50,000 rubles. For the year the amount is 6,500 rubles. No further restrictions are provided by law.
Deduction documents for children
To reimburse the expenses for the child's studies, it is necessary to prepare a certain package of papers. They need more than in the previously proposed list.
The documents for the tax deduction for the child's education include the already known list of papers. In addition, it is complemented by:
- a child's birth certificate (copy);
- student certificate (taken from an educational institution);
- a copy of the marriage certificate (if the contract is concluded with one parent, and the deduction is made for the other).
That's all. In addition, tax authorities may request a copy of the ID of a child over 14 years of age. This is a normal phenomenon and you do not need to be afraid. There is no need to certify a copy of your passport.
Conditions for receiving deduction for siblings
As it was emphasized earlier, a citizen can return part of the money spent on the education of a brother or sister. This is a rather rare phenomenon, but it takes place in practice. The list of documents for tax deduction for tuition will be supplemented with several more papers. But more on that later. To begin with, you will have to find out when a citizen is entitled to reimbursement of expenses for training a brother or sister.
The conditions for obtaining a study deduction in this case will be as follows:
- sister or brother is not 24 years old;
- a person is studying full-time;
- the contract is concluded with the claimant for the deduction;
- all payments and receipts indicate that it was the applicant who paid for the training services.
What restrictions will apply to reimbursed funds? Exactly the same as in the case of the child education deduction.
Deduction documents for brothers' studies
And what papers will be required in this case? How is the tuition tax deduction processed? What documents are needed if it comes about getting an education as a brother or sister?
The previously listed list of securities (for yourself) is supplemented by the following components:
- own birth certificate (copy);
- birth certificate of the person for whose education the applicant paid;
- student's certificate (original).
Nothing else is needed. In exceptional cases, you will have to submit any documents indicating relationship with the student / student. But this is an extremely rare occurrence. There are enough birth certificates for the tax authorities.
Return period
The documents required for the tax deduction for tuition in this or that case are now known. A complete list of them has been presented to your attention. But there are still important unresolved issues.
For example, for what period in Russia is it allowed to issue deductions. How long is the appeal period? How long does it take for tuition tax deductions to be refunded? We already know what documents to bring with you. But it is important to remember that the application is allowed to be submitted no later than 3 years from the moment of certain expenses.
This means that the limitation period for filing a relevant request is 36 months. In this case, the right to receive a deduction appears only in the year following the one in which the payment for services occurred. If a person paid for their studies in 2015, claim compensation money only allowed in 2016.
In addition, it must be remembered that you can apply for money until the full consumption of the established limit. Until a citizen has exhausted the social deduction for education, equal to 120,000 rubles, he is able to demand money from the state with appropriate spending.
Can they refuse
Can the tax authorities refuse this payment? Quite. Sometimes the population is faced with situations in which a refusal is received in response to a request. This is normal.
What should I do if I failed to issue tax deductions for tuition? What documents and where to carry? In this case, it is recommended to investigate the reason for the refusal to refund. The tax authorities are required to substantiate their position. Most often, the refusal is associated with the provision of an incomplete list of documents. In this case, the situation must be corrected within one month from the date of receipt of the notification. However, you do not need to reapply for the tuition deduction.
If the problem is not related to documents, you need to eliminate the inconsistency with the requirements for registration of deductions and re-apply for consideration. Under certain circumstances, it will not be possible to return part of the money. For example, if the limitation period of the appeal has passed.
Results and conclusions
From now on, it is clear which documents for tax deduction for tuition are provided in a particular case. As already mentioned, all listed papers are attached along with copies certified by a notary. Only then can we speak with confidence about the reliability of the securities.
It's actually not that difficult to get your tuition back. It is recommended to contact the tax authorities annually. Some people prefer to claim a deduction immediately for 3 years of study. This is also possible. It is allowed to submit an application for consideration at any time from the moment the right of deduction arises.
How long does it take to complete the operation? It usually takes 3-4 months to receive the deduction. Moreover, most of the time you have to wait for a response from the tax authorities. The verification of documents is carried out thoroughly, and therefore you have to wait a long time. What is the list of documents for the tuition tax deduction? This is no longer a mystery.
It states that when paying for education, a citizen has the right to receive a tax deduction, that is, if you receive education at an educational institution that has a license, part of the funds paid can be returned.
A tax deduction is an opportunity to get back tax that was withheld by the employer before payment wages... The tax deduction also applies to expenses that a citizen made for training.
Right return of personal income tax tuition fees apply to persons who officially work, that is, their income is taxed. You can get a tax deduction if you pay for your education, that of your children, brothers or sisters. Refunds are subject to 13% of the amount paid.
Cases that provide for the right to receive a tax deduction.
It is possible to recover a part of the amount paid for education if the following conditions are met:
- you are officially employed (i.e. your income is subject to personal income tax);
- you receive education in official educational institutions (technical school, driving school, university);
- training contract and payment documents in your name.
If the deduction is for a relative:
- The child, brother, or sister is under 24 years of age;
- Brother, sister, child get education full-time learning;
- Educational services are provided by an officially licensed educational institution;
- In practice, it is better that you are indicated as the payer in the contract;
- Receipts and payments must also be issued to you.
Please note that if you pay for your own tuition, then there are no restrictions on the form of education. If payment is made for the education of children, brothers or sisters, then the right to tax deduction arises only when they receive full-time education. In addition, in any case, payments must be made in the name of the recipient of the deduction.
What amount can be returned back after paying for OWN tuition?
The deduction is calculated from the amount that you paid for tuition in the current calendar year. At the same time, the law stipulates that you can return no more than 15,600 rubles per year. This figure is derived from the so-called tax deduction limit. For social tax deductions in 2019, the limit is set at 120,000 rubles (13% * 120,000 \u003d 15,600 rubles).
The limit of 15 600 rubles is established not only for the tax deduction for tuition, but also for all social deductions. The only exception is expensive treatment and charity. The sum of all social deductions for the year cannot exceed 120 thousand rubles. Therefore, only the amount of 15 600 rubles can be returned for the year.
For example: citizen Petrov P.P. in 2018 he paid for his own education in a higher educational institution in the amount of 160 thousand rubles. In 2018, he earned 300 thousand rubles and, accordingly, paid income tax in the amount of 39,000 rubles (300,000 * 0.13 \u003d 39 thousand rubles). Due to the fact that the maximum amount of social tax deduction is 120,000 rubles, Petrov P.P. will be able to return a maximum of 120,000 * 13% \u003d 15,600 rubles.
The amount of tax deduction for the education of children, brothers or sisters
You cannot return personal income tax for training more than the amount that you transferred to the budget for the year income tax... In total, you can return up to 13% of the amount of education expenses, but no more than 6,500 rubles per year for one child. This is due to the fact that the maximum amount of social deduction for education of each child cannot exceed 50,000 rubles (50,000 * 0.13 \u003d 6,500 rubles). Accordingly, the amount of 13,000 rubles can be returned for the education of two children per year.
It should be noted that the maximum amount for one's own education and the maximum amount for the education of children, brothers or sisters do not affect each other and are calculated separately.
An example of calculating the tuition deduction: In 2018 Sidorov S.S. paid for the distance education of the eldest daughter in a higher educational institution in the amount of 20 thousand rubles and the education of the youngest son in a technical school in the amount of 30 thousand rubles. For a year Sidorov S.S. earned 200,000 rubles, therefore, paid income tax in the amount of 200 thousand rubles * 0.13 \u003d 26,000 rubles. Due to the fact that the eldest daughter is studying at the correspondence department, to receive a tax deduction Sidorov S.S. can not. For the education of the youngest son, you can return 30,000 * 0.13 \u003d 3,900 rubles.
The procedure for obtaining a social deduction for tuition
First, you need to prepare a package of necessary documents:
- documents confirming your expenses (receipts, payments);
- an agreement with an educational institution for the provision of educational services;
- copy of license educational institution;
- a document confirming the degree of relationship;
- 2-NDFL certificate from the employer.
After that, all collected documents must be submitted to the tax office. The tax office checks the accuracy and completeness of the submitted documents. As a result, a decision is made, which is communicated to the applicant, and in case of a positive answer, a wire transfer of funds is made to the name of the applicant.
From January 1, 2016, you can use the simplified procedure for obtaining a deduction - submit a package of documents (minus the declaration) to the tax office, receive a notification within 30 days confirming the right to deduction, and with this notification and an application for granting a social deduction, contact your employer. The employer must provide this deduction starting from the month you applied.
For what period and when can you make a tuition tax refund
You can get a refund only for the period when you paid for the tuition. It is necessary to submit documents in the year following the year of payment, that is, for 2018 the tax deduction can be obtained only in 2019. It is not possible to issue a tax deduction immediately. In this case, the social deduction will only apply to the last three years. For example, if you studied at a higher education institution from 2013 to 2018, then applying for a tuition deduction in 2019 will only allow you to get a refund for 2016, 2017 and 2018. The money will be credited to your account within 2-4 months from the date of submission of all the necessary documents. Most of this time is spent checking documents by the tax office.
The education tax deduction is a type of social tax deduction. You can get it, that is, return part of the income tax paid if you worked and paid personal income tax in the amount of 13% and at the same time paid:
- You can get a deduction for expenses on your own education by studying in any form (full-time, part-time, distance learning and other), regardless of age. "\u003e Your education;
- Any parent (guardian, trustee) can receive a tax deduction for expenses related to the education received by children (wards). If the parents are married, then it will not matter which of them the payment documents are issued to. Both parents can also receive a deduction by dividing total amount deduction. A deduction can be issued regardless of the form of education of a child under 24 years old and with full-time education of a ward under 18 years old. You cannot take advantage of the deduction if education was paid for using maternity capital. "\u003e Children's education;
- A deduction for the education expenses of a brother or sister (including incomplete ones) can be issued if their education was full-time, and at the time of payment for the education they have not reached the age of 24. "\u003e Education of a brother or sister.
You can get a tax deduction both for tuition fees at a university and at school, circles, courses, at a driving school. The main condition is that the educational organization ( individual entrepreneur) the relevant license or documents confirming its status.
The maximum limitation period for such a deduction is three years. If you paid for your multi-year tuition at one time, you will only be able to receive the deduction once for the year the payment was made.
2. How much is the education tax deduction?
The tax deduction is the amount 13% of which you can return by claiming the right to deduct.
Maximum deduction:
- for their own education - 120,000 rubles a year;
- education of a brother or sister - 120,000 rubles per year;
- education of children - no more than 50,000 rubles per year per child.
At the same time, the deduction for expenses for one's own education, the education of a brother or sister is summed up with others, and 120,000 rubles will be the maximum amount of all social deductions available to you, with the exception of deductions for children's education, expensive medical treatment and charity.
The deduction for children's education expenses is not cumulative with other social deductions.
3. What documents are needed?
- a copy of the training agreement (if concluded);
- copies of the license of the educational institution, other documents confirming the status of the educational institution (for example, the charter);
- copies of payment documents confirming payment for education. For example, cashier's checks, receipts for cash receipts, paid bank receipts and the like (payment documents must be issued in your name);
- a certificate of the amounts of accrued and withheld taxes in the 2-NDFL form for the year in which you paid for education (requested from the employer);
- copies of documents confirming the relationship and age of the student (for example, copies of birth certificates), if you paid for the education of children, brother or sister;
- a document confirming the full-time form of study (if it is not spelled out in the contract). For example, a certificate from an educational institution - if you paid for the education of your wards, brother or sister;
- a copy of a document confirming guardianship or guardianship (if you paid for the education of the wards).
When submitting copies of documents confirming the right to deduction to the tax authority, it is advisable to have their originals with you for inspection by a tax inspector.
4. How do I get a tax deduction through an employer?
You can apply for a deduction through an employer (as opposed to a tax one) until the end of the tax period (calendar year) in which you incurred the expenses. However, in order to do this, you must first prove your right to a deduction with the Federal Tax Service by submitting the above documents and an application confirming the taxpayer's right to receive social tax deductions to the tax office at the place of residence.
You can submit documents:
- online, using the service " Personal Area taxpayer "on the website of the Federal Tax Service.
The tax office must confirm your eligibility for the deduction within 30 days. You will then need to submit to the employer:
- confirmation of deduction;
- a free-form application for a tax deduction.
The employer must provide you with a deduction starting from the month in which you apply to him.
If the employer withholds personal income tax without taking into account the tax deduction, he will have to return the amount of excess tax withheld to you. To do this, you will need to submit to the accounting department an application for the return of excessively withheld personal income tax, indicating in it a bank account to transfer the overpayment. The employer must transfer to you an excessively withheld amount within three months from the date of receipt of your application.
Studying in a paid department is an expensive pleasure. True, there is an opportunity to get back your "hard-earned money" - although a small percentage of the total amount, but still nice. But, you have to be patient and get to know the Tax Code better.
Who is eligible for tax deduction
The amount you can count on is called a social tax deduction. The process of its registration is described in detail in the Tax Code (article 219).
You can apply for a deduction:
those who paid for training from their own funds
parents who pay for the education of children under the age of 24
guardians and trustees who paid tuition fees for their minor wards. After the termination of the guardianship or guardianship, the right of deduction remains until the former ward turns 24.
To receive a deduction, you apply with the necessary documents to the tax office at your place of residence at the end of the year in which you paid for your studies. However, this can be done later, within the next three years. And don't be confused by the last filing date of the declaration - April 30th. At this point, it is important to have time for those who are required to file an income tax return. However, they also have the opportunity in the next three years to declare their right to benefits by submitting a new declaration along with an application for a deduction.
A deduction is not due if:
source of your income - dividends, winnings, prizes, etc., for which the code establishes others tax rates (and not 13%, as for wages);
the company where you work has covered the costs
for your education (the deduction is only due to individuals who paid for their education from their own funds).
In addition, it must be borne in mind that there are such types of educational activities that are not subject to licensing, for example, individual pedagogical activities: tutoring, one-time lectures, seminars, etc. If it is about such training, then the deduction is not allowed.
No license - no deduction
It doesn't matter if a government or non-government educational institution provides you with educational services. The lack of state accreditation will not be a hindrance either. But there must be a license. In other words, you can get your money back when you pay for tuition at schools, universities, various advanced training courses or additional education programs. Music, art and sports schools are also included in this list. There is only one criterion: no license - no deduction.
How to draw up documents
The correct paperwork is a very important and crucial stage, and a mistake will prevent you from exercising your right to deduction. Therefore, pay attention to the following points.
Contract ... An agreement with an educational institution can be concluded both by a parent (guardian, trustee) and by the student himself. There is one nuance here. If the contract is concluded by a minor, it must contain an entry: the parents (guardian, trustee) pay the payment, otherwise they will not be able to get a deduction. To avoid unpleasant surprises, try to draw up all documents for the person who will claim the deduction.
Form of study ... If you work and pay for your own tuition, regardless of whether it is full-time, part-time or part-time, you are entitled to a deduction. It is another matter if the parents, guardian or trustees claim the right to deduction. In this situation, it is possible to get a deduction for training if the classes were held in full-time (full-time) form. This clause must be specified in the contract.
Tuition payment ... Whoever pays for tuition exists general rule - payment is made only in cash, in cash or by bank transfer. By paying, for example, with a bill of exchange, you thereby deprive yourself of the opportunity to receive a deduction. Make sure that the amount and form of payment are specified in the contract.
Payment documents ... The fact of payment must be confirmed by payment documents: a receipt for an incoming cash order, a cash register check, bank payment documents. Moreover, it is desirable that they be decorated for that individualwho will receive a social deduction. If a parent (guardian, trustee) claims a deduction, then he should draw up the payment document for himself.
What to bring to the tax office
The following package of documents should be brought to the tax office:
completed personal income tax return
a written application in any form for the provision of social tax deduction for training
a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the past year in the form of 2-NDFL
a copy of the agreement concluded between the educational institution and the student, or between the educational institution and the taxpayer-parent (trustee)
a copy of the license of an educational institution or other document confirming the status of an educational institution
copies of payment documents confirming the fact of deposit (transfer) of funds
a copy (copies) of the child's birth certificate, if the taxpayer bears the cost of teaching his child
a copy of the order on the appointment of guardianship (curatorship), if the guardian (curator) spent money on the education of his ward.
How much will be returned
The maximum amount of deduction for training according Tax Code is 38 thousand rubles. But if you believe that this amount is subject to return, you are mistaken. In fact, only the overpaid tax amount is refunded. As the employees of the tax consultation explained, the maximum you can count on is 4.94 thousand rubles. (i.e. 13% of 38 thousand rubles.)
Let's give a concrete example. Let's say your annual income is RUB 240,000. (20 thousand rubles per month). From this amount, the accounting department withheld a tax of 13%, which amounted to 31.2 thousand rubles. You received 17.4 thousand rubles each. per month. If you paid 38 thousand rubles for your studies. or more per year, from your income (240 thousand rubles), the tax office will deduct 38 thousand rubles on paper. - the maximum amount of the deduction for training. From the remaining 202 thousand rubles. you were supposed to pay income tax in the amount of 26.26 thousand rubles, the rest is exempt from taxation. Therefore, the overpaid taxes are returned to you - those same 4.94 thousand rubles. (31.2 thousand - 26.26 thousand rubles), i.e. 13% of 38 thousand rubles.
If training costs were less than 38 thousand rubles, for example, 25 thousand rubles, from your annual income of 240 thousand rubles. the amount of actual expense should be subtracted, namely 25 thousand rubles. Having carried out the same calculations, you will receive the amount of the refundable tax - 3.25 thousand rubles, i.e. 13% of 25 thousand rubles.
Issue price
Natalia AKSENOVA , member of the Club of Practicing Accountants of Non-Profit Organizations:
It is because of small amountreimbursement, many students do not apply for a tuition deduction. In addition, the process of obtaining it takes a lot of time and nerves: tax return difficult to fill in correctly the first time. Even after consulting a qualified specialist, mistakes and inaccuracies can be made. This is easy to explain. Most Russian citizens are not familiar with the declaration process because they are not required to submit one. After all, they automatically deduct all taxes from their salaries. I think many are repelled by bureaucratic obstacles. One more point cannot be disregarded: people still treat the tax authorities with some caution, and they, in turn, are not very eager to improve their image in the eyes of society.
The deduction is provided not only for the period of study, but also for the period of academic leave, issued in accordance with the established procedure.
You only need to fill out your tax return with a blue or black pen. Red
and green ink will fade quickly. Do not try to use them, documents will not be accepted anyway.
Learn from other people's mistakes
Roman Neyelov , the second time she receives a tax deduction for her daughter's education:
According to the Education Law, there are three forms of education: full-time, part-time and evening. It turned out to be problematic to get a certificate in which it would be written that my daughter is studying in full-time (full-time) education. I myself had to go to the head office of the university and explain that tax inspectors do not accept a standard certificate. They require both full-time and full-time forms to be specified. In the end, I was given such a document. However, there is a contradiction between current law "On Education" and the Tax Code.
Some firms withhold income tax from salaries, but do not transfer it to tax. The employees have no idea about this. Hoping that the bookkeeping is at the proper level, they in the income tax return tax inspectorates do not serve. Therefore, when the question of a deduction arises, you first have to pay a fine for committing a tax offense and only then apply for a refund of tuition fees.
When to apply for a deduction? It is much more convenient to receive a deduction for each year. It will not be difficult to collect all the necessary documents, in particular a declaration and a certificate in the form 2-NDFL. Nobody knows what will happen in five years. Any company can cease to exist at the most inopportune moment for you. If you change jobs and lose contact with your previous employer, it will be extremely difficult to get a full refund.
Free consultations
On the website of the Office of the Federal Tax Service of Russia in Moscow www.mosnalog.ru
Lena:
I have been studying in the evening since 2001 with the money left by my father (he died). Now I work, my salary is 1.5 thousand rubles. Moreover, training costs 4.5 thousand rubles. per month. Can I get compensation?
Gosha:
Yes, you can. But only the deduction will be calculated starting from the calendar year when they started working. And, of course, over the past three years. For example, you have been studying since September 2001 and have been working since February 2004. This means that you will receive a deduction from 2004. Your salary will also affect the amount of the payment. The refund amount for one calendar year cannot exceed the amount of income tax. With an annual income of 18 thousand rubles. (1.5 thousand rubles x 12 months) the amount of income tax is 2.34 thousand rubles. (18 thousand rubles x 13%). Accordingly, the refund amount for one calendar year is 2.34 thousand rubles.
SverDlov:
I have already finished gnawing the granite of science. The parents paid for the education. I want to try to return at least something, how realistic is it?
Gosha:
In addition to the full package of documents that is provided for obtaining a tax deduction, you must present a certificate from the institute stating that you studied from such and such to such and such a year. If the certificate is not issued, try replacing it with a copy of the diploma. You will need a copy of your birth certificate and a certificate from the parents' place of work for the years that will be taken into account when calculating the deduction. I want to give some advice: if there are the names of different parents or your last name on receipts or other payment documents, write a simple written power of attorney for each such receipt: they say, the husband trusts his wife (son) to pay for the tuition. And put the date on the day before the date of payment of the receipt.