Deduction for training for 3 years. We refund tuition income tax (for ourselves and the child)
Tuition Tax Deductiona citizen who has paid not only for his education, but also for the education of his children, brothers / sisters has the right to receive. You will learn about what documents need to be sent to the Federal Tax Service and what is the size of the tax deduction for tuition from our article.
How is the return of personal income tax for training. Does the correspondence form of study at the university give the right to deduction
The tax deduction means the amount money, by which the tax base should be reduced.
All tax deductions are provided for in the Tax Code, and the procedure for their receipt is determined in the same law. Interesting us tax deduction for training is enshrined in article 219 of the code and refers to the types social deductions.
Tax deduction, in particular for training, can only be obtained tax resident RF. This is a kind of status in tax law, which is not affected by the state of citizenship of the Russian Federation and which is determined only by the permanent residence of the taxpayer in the territory of the Russian Federation.
The law allows the tax deduction for studies to be refunded both when paying for one's own education, and in the case of paying for the education of relatives. In particular, a citizen who has made the payment can claim a tax deduction:
- Own learning in any form.
- Teaching a child under the age of 24 who has received full-time education.
- Full-time education of a minor ward / ward.
- Full-time training of a former ward / ward under the age of 24.
- Full-time studies of full / half-brothers and sisters (up to the age of 24).
But! There is no tax deduction for a child's education at a university if it was paid for from funds maternity capital.
It is worth emphasizing that in the case of correspondence education, a citizen will receive a tax deduction for education only if he pays for his own education.
It is possible to receive a tax deduction for the education of children not only in cases of receiving education at universities, but also in the presence of an appropriate license to study in other educational institutions, such as:
- school;
- kindergarten (the deduction applies only to educational services, but not to the maintenance of a child in a preschool educational institution; the cost of educational services in an agreement with a kindergarten should be separated from other services);
- institution additional education child (for example, school of Music, art school, sports section, etc.);
- institution of additional education for an adult (for example, a driving school, refresher courses, etc.).
The statuses and types of educational institutions are determined by the law "On Education".
Tax deduction for tuition is also provided if the student was on academic leave in accordance with the established procedure.
In this case, you can get a deduction for training both when concluding an agreement with a state educational institution, and with a municipal one.
Moreover, the Tax Code does not provide for restrictions on the payment of a tax deduction for education, whether it is a child's education in a Russian educational institution or abroad.
Don't know your rights?
Documents for the 2019 study tax refund. How and when to write an application for a tuition tax refund
To obtain a tax deduction for tuition paid in 2019, in addition to the 3-NDFL declaration, it is necessary to submit to tax office the following documents:
- Child's birth certificate or passport.
- A certificate confirming the child's full-time education.
- A copy of the agreement with the educational organization for the provision of the relevant services. In this case, the party to the contract should not be the student, but the one who pays for the education. If during training the cost for a specific period was higher than under the contract, then the citizen additionally submits copies of the relevant documents confirming this fact (for example, an agreement to the training contract).
- Copy of the license educational institution.
- A payment document confirming the payment for the child's education.
- A certificate in the form 2-NDFL on the income received and the accrued taxes of the applicant.
In some cases, when registering a tax deduction for tuition, the list of documents is supplemented by other papers (for example, when the amount of tuition fees is changed, an order or order will be required).
If a citizen, when filing a tax return, calculates in it the amount of tax that is due to be returned from the budget, then an application for the return of personal income tax must also be attached to the documents for the tax deduction for tuition for 2018.
In this case, the entire amount of tax that was overpaid must be returned to the citizen within 1 month after the submission of the relevant application, but not earlier than the end of the desk tax audit.
When a citizen submits copies of documents to the Federal Tax Service for obtaining a tax deduction for training, then he should take the originals with him so that the tax inspector can verify the papers in case of any doubts.
How to get your tuition income tax refunded in 2019. Statute of limitations for tax refund
Let's move on to the question of how to get the tuition tax deduction. In order to receive a tax deduction, you must fill out a tax declaration in the form of 3-NDFL at the FTS at the place of registration. The limitation period for tax deduction for tuition is 3 years. That is, in 2019, the tax deduction for tuition can be obtained on declarations for 2016-2018.
The tax office verifies the submitted tax return and documents for tax deduction for training within 3 months from the date of their submission.
The tuition tax deduction is limited by the following limits:
- if the costs of tuition fees are related to the education of their children / wards / wards, then the tax deduction for tuition can be obtained in the amount of 50 thousand rubles. per year for each child;
- if a citizen paid for his education or education of brothers / sisters, then the amount of tax deduction for education will be 120 thousand rubles. in year. But in this case, it should be remembered that this amount includes all social tax deductions that a citizen can claim. Therefore, the applicant has the right to choose what to take this amount of deductions for.
How to calculate your student tax deduction correctly
- Calculation of the tax deduction for your studies (up to 120 thousand rubles)In 2018, A. paid 50 thousand rubles for her studies.
The amount of personal income tax that the employer withheld from her was 31 thousand rubles.
The training costs are 50 thousand rubles. Accordingly, the amount for the refund of A. will be 6,500 rubles. (50 thousand rubles * 13%).
A. paid income tax in the amount of 31,200 rubles. (which is more than RUB 6,500); her training costs are less than the established limit of 120 thousand rubles. - accordingly, she will be able to receive a tax deduction for training in full - 6500 rubles. in a year.
- Calculation of the tax deduction for your studies (over 120 thousand rubles)In 2018, A. paid 145 thousand rubles for training.
In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
Training costs are 145 thousand rubles. But since the tax legislation sets a limit of 120 thousand rubles, the amount that A. can claim to receive is 15,600 rubles. (120 thousand rubles * 13%).
A. paid income tax in the amount of RUB 31,200. (which is more than 15,600 rubles) - accordingly, she will be able to receive a tax deduction for training in full - 15,600 rubles. in a year.
- Calculating the tax deduction for a child's education
In 2018, A. paid 80 thousand rubles for her daughter's studies in the full-time department of the university.In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
The amount of personal income tax that the employer withheld from her was 31,200 rubles.
The cost of teaching A.'s daughter is 80 thousand rubles. But since the tax legislation sets a limit of 50 thousand rubles, the amount for which A. can claim is 6,500 rubles. (50 thousand rubles * 13%).
A. paid income tax in the amount of RUB 31,200. (which is more than 6,500 rubles) - accordingly, she will be able to receive a tax deduction for training in full - 6,500 rubles. in a year.
- Calculating the tax deduction for the tuition fees of several childrenIn 2018, A. paid 80 thousand rubles for her daughter's full-time studies, 40 thousand rubles for her son in kindergarten, and 60 thousand rubles for her daughter's education at the institute in absentia.
In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
The amount of personal income tax that the employer withheld from her was 31,200 rubles.
Regardless of the amount spent on training, the law sets a limit of 50 thousand rubles. for every child.
For a daughter who is studying full-time, A. will receive a tax deduction in the amount of 6,500 rubles. (50 thousand rubles * 13%); for a son in a kindergarten - 5200 rubles. (40 thousand rubles * 13%); for the second daughter A. will not receive anything, since the child is studying in correspondence. - Calculating the tax deduction for your studies together with other social deductionsIn 2018, A. paid 90 thousand rubles for her studies. and spent 40 thousand rubles on the treatment of her husband.
In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
The amount of personal income tax that the employer withheld from her was 31,200 rubles.
The amount of expenses incurred by A. in 2018 amounted to 130 thousand rubles. Since the law has established a limit of 120 thousand rubles, A. will be able to receive only 15,600 rubles. (120 thousand rubles * 13%).
Thus, a tax deduction for training can be obtained by filing a 3-NDFL declaration with the Federal Tax Service at the place of registration within 3 years following the year of payment for training. Moreover, the payment agreement must be concluded not with the student, but with the one who will pay for the tuition.
Tax legislation does not contain any restrictions on which educational institution a citizen is studying - foreign or Russian. But the Tax Code establishes appropriate limits, above which the tax deduction cannot be obtained.
The tax deduction for tuition is refunded once a year after checking all the documents submitted by the Federal Tax Service. Verification takes 3 months from the date of acceptance of the declaration.
Are you attending an educational institution on a contract basis and paying for your education? Or did your child, sister, brother enter? This means that there is an opportunity to use the deduction.
Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how to solve exactly your problem - contact a consultant:
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What it is, who and when can get the amount of paid tax back and how to fill out the documentation - we will consider the main nuances.
General information
Education prices are constantly rising. But the state provides an opportunity for citizens to partially return the funds paid. Therefore, do not miss this chance.
How do you get a social deduction for your education and your child's education? Who can take advantage of this privilege and what laws should be followed?
Right to deduction
Taxpayers can receive social tax deductions for training in the following cases:
- if own education was paid, regardless of the form of education;
- if payment was made for the education of a child, brother, sister who was under 24 years old, and they attend an educational institution full-time;
- if the education of a child under guardianship (guardianship) was paid for and he was under 18 years old, as well as when teaching a child under 24 years old (who is under guardianship), if he is studying at the full-time department;
- provided that one parent is indicated who did not enjoy the right to receive a deduction, then the second parent can file returns for the purpose of refunding tax from the state budget;
- if one child is indicated in the certificate of payment of funds for education, then you can get a deduction for him in accordance with;
- provided that the institution where the training is carried out has a license to provide educational services (;; Article 33.1 of the RF Law of July 10, 1992 No. 3266-1);
- provided that the study contract was not concluded by the taxpayer, but by his tax agent (the payer can receive a deduction if he returned the money paid to the employer), as stated in;
- when paying for education abroad, if there is confirmation of the status of a foreign institution in accordance with legislative acts, which is translated into Russian.
You will not be able to take advantage of the tuition tax deduction:
- if it was paid for by maternity capital (Article 219 of the Tax Code);
- if the payer's profit was subject to a different tax rate ();
- if the fee was paid for the education of a child with whom the payer is not in kinship (according to);
- if the documentation was issued to another person who did not pay tax at a rate of 13% (this does not apply to cases where the child himself was involved in the paperwork);
- if the education of the spouses was paid;
- if the university does not have a license to conduct educational activities (Art. 219 of the Tax Code);
- if the payer is an individual entrepreneur on the USN or UTII ();
- provided that the employer pays the training fee for the subordinate (Art. 219, clause 3, paragraph 6 of the Tax Code).
Social deduction can be provided for all studies, including during academic leave.
Return conditions
To be eligible for the tuition deduction, the following conditions must be met:
- To be officially registered at the place of work and make a profit, which is taxed at a rate of 13%, that is, be a payer of personal income tax ().
- Have training costs in the cases listed above.
- Issue documentation for training in the name of the taxpayer.
- The educational institution must have a license, which will confirm the right to provide educational services.
An educational institution (upon obtaining an education in which you can use a deduction) is:
- kindergarten;
- school, collegium;
- employment training center, refresher courses;
- University, college;
- institutions for training people with disabilities;
- mugs, sports sections, etc.
Documentary justification
When registering a tax deduction, you need to collect the following documents:
- Fill in.
- Imagine what you can get from an employer.
- You will need a photocopy of the agreements with the educational institution.
- A photocopy of the Order or to contracts in case of changes in the cost of training.
- Payments (,) that were made to the person applying for the deduction ().
- A photocopy of the educational institution's license (if the details of the license are contained in the contract, then it is not necessary to submit a copy).
- A photocopy of the accreditation of the educational institution.
- TIN of the tax payer.
- Passport of a citizen of the Russian Federation.
- , where it is worth indicating both the amount of the refund and the register of certificates that are submitted.
- Contact details.
- Photocopies of passbooks.
The deduction can be issued for the period when the training costs were incurred ().
Apply tax authority to receive a deduction, you can within 3 years from the date of payment of tuition fees ().
That is, if the expenses were incurred in 2011, then you can declare your right to make a refund of part of the funds paid in 2012 - 2019.
Sample filling out 3-NDFL for tuition
In order to contact the tax authority, it is worthwhile to figure out the main thing - how to prepare a report in order to confirm your right to deduction and to obtain permission to use it from a representative of an authorized instance.
This will help a sample of filling out 3-NDFL on the return for tuition, focusing on which you will not have any questions.
How to calculate the amount
The amount of the deduction is calculated depending on the amounts that were spent on training. Payment documents serve as confirmation of payment.
Maximum tax base - 50 thousand rubles. This means that a citizen cannot receive an amount exceeding 13% of 50 thousand, and this is 6.5 thousand rubles.
Provided that the amount paid for education is less than the established limit for making calculations, and the amount of profit in the current year exceeds the costs, then the amount is calculated as the product of costs and the tax rate by the income of an individual.
If the amount of expenses is less than 50 thousand rubles, and the amount of profit is less than the cost, then the amount will be calculated as the product of the amount of profit by 13%.
Are the costs and profits greater than the tax base limit? - the amount must be calculated as the product of 50 thousand by the personal income tax rate.
Here are the formulas used:
Which sections to fill out
To fill out the declaration, only:
- page 001;
- page 003;
- sheet A;
- sheet G1;
- sheet Zh1, Zh2;
- section 1, 6.
You can get the forms you need from the tax office. There are also samples of filling.
Example declaration
At the top of all pages of the document put down the payer's TIN, full name. At the bottom it is worth putting a signature that will confirm the accuracy, date.
On the title page indicate:
- Tax office code for the place of residence or stay where you are applying.
- Tax payer category code - 760.
- Correction number - 0 (if submitted for the first time).
- OKATO - according to the All-Russian Classifier.
- The number of pages to fill and the attached certificates.
- When confirming the accuracy, write 1 - if the declaration is filled in personally, 2 - if it is filled in by an authorized person.
- The name of the company that represents the taxpayer according to the incorporation documentation.
The first section (for calculating the tax base on profits, which is taxed at a rate of 13%) should contain the following information:
- Calculation of the amount of tax that must be transferred to the budget or returned to the payer.
- Determination of the tax base.
- Calculation of the total tax amounts.
The sixth section reflects the amount of tax that must be paid to the state treasury, or is subject to refund. It is filled in after the 1st section.
Video: how to fill out a 3-NDFL declaration for your education
Sheet A calculates the amount of profit received by the taxpayer from a source in Russia, as well as the amount of tax for a specific reporting period.
- paragraph 1 - data from the 2-NDFL certificate on sources of profit payments:
- 010, 020, 021, 030 - TIN, KPP sources of profit payments.
- OKATO code.
- Name of sources of payments.
- 040, 050 – overall size profits and taxable profits.
- 060, 070 - calculated and withheld tax.
- paragraph 2 - the total indicator for all sources, which were indicated in paragraph 1.
Sheet G1 reflects the amount of the standard tax deduction that was provided to the applicant by the employer.
If the deductions were not provided, or were not provided in full, then the taxpayer can also fill out this page.
Sheet G2 - calculation of social deductions. Pay attention to this moment - the payment for the child's own education and training should be displayed in different lines.
Questions that arise
Even with knowledge of all the features of filling out the document and the deadline for submitting the declaration, citizens still have questions when contacting the Tax Authority.
What to do if there is an error in the report? What are the rules for issuing a deduction for their education and teaching of children?
If an error is found
Declarants often make mistakes when filling out the report. If they are found even before the submission of the documentation to the inspector and the start of the office check, it won't be difficult to fix them.
It will be enough to print one more form and make changes. In other cases, the applicant's inattention will lead to a waste of time and unnecessary questions from the inspection body.
When the payer made a mistake when filling out the document, and noticed this already in the Tax Inspectorate, he will need to prepare a clarifying declaration.
If the requirements are not met, the applicant will incur administrative responsibility - he will be charged a fine.
What mistakes are most often made by individuals?
- Provide incomplete documentation package. Then the representative of the Federal Tax Service will demand to convey them, and the check will be temporarily suspended.
- Errors in calculating costs or lack of certificates to confirm them.
- Incorrectly written application for a deduction.
- Incorrectly entered details that can make it impossible to transfer funds.
Child's tuition refund
The tax deduction can be obtained in the amount that was paid by the guardian or parent for the education of a child who is under 24 years old, as well as for the education of children who are under 18 years old, and they attend the day department of an educational institution.
The deduction amount is not more than 50 thousand rubles. for each child (subparagraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation). So, if a parent spent 80,000 rubles, he will receive a deduction only from 50,000.
One parent can use the deduction to the full extent or both parents in the totalthat will not exceed the established limit.
Requirements that must be met in order to be able to make a tax refund:
- the child must not be 24 years old;
- he is a full-time student;
- the parent has an official salary with which he pays personal income tax;
- there are receipts that confirm the expenses for training;
- there must be proof of parental status (prepare a birth certificate).
If for your training
If the taxpayer spent on his own education, he also has the right to apply the deduction. The maximum amount is 120 thousand rubles, from which it will be possible to return 13%. An individual has the right to choose the expenses for which he will receive a deduction.
For example, if in the tax period there were expenses for training (in the amount of 110 thousand) and treatment (20 thousand), the payer can:
- use the deduction for training in full, and for treatment - partially (so that the total does not exceed 120 thousand);
- to use the entire amount for treatment, and partially for training.
Please note that unused residual amounts cannot be carried over. taxable period ().
Based on a sample of filling out the 3-NDFL declaration for training, you can quickly and correctly prepare a report and submit it to the authorized structures.
This is an opportunity to use your right to make a refund of overpaid tax funds to the budget of the Russian Federation, which many simply do not know about. Take care of yourself, as no one will do it for you.
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.
Changes 2017
In 2017, the 3-NDFL form was updated (Order of the Federal Tax Service of Russia dated 24.12.2014 No. ММВ-7-11 / [email protected] taking into account the changes introduced by orders of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11 / [email protected] and dated 10.10.2016 No. ММВ-7-11 / [email protected]), the old declaration when reporting for 2016 tax office will not accept. New form 3-NDFL can be downloaded here: Form 3-NDFL in .pdf format (482 KB; Adobe Acrobat program) and Form 3-NDFL in .xls format (474 \u200b\u200bKB; Microsoft Excel program)
The changes made to the declaration are in the Instructions from the Federal Tax Service (file.doc (WORD)).
The changes are minor, the instructions in the pictures on the Site remain current.
You only need to fill in the Title, R.1, R.2, Sheet A, Sheet E1, Sheet E2.New form for 2017 (for reporting for 2016,2017,2018). Declaration 3-NDFL.XLS (all sheets)
Maximum amount to refund of personal income tax for the education of the first child - 6,500 rubles and the same - 6,500 rubles for the education of the second child. Those. the maximum amount of deduction for training per year is no more than 50,000 rubles. for the first and 50,000 for the second child. At the same time, if you pay for tuition for several years in advance, then you can make a deduction only for the year of payment, you cannot transfer it to the next years.
The total amount to be returned for your own and treatment and purchase of drugs (not a specific list) should not exceed 15 600 rubles. Those. the maximum deduction amount is 120,000 rubles.
The tuition deduction is only available for the previous three years. In this case, a deduction can be obtained for any type of training (full-time, part-time, evening).
Documents
To receive funds from the budget, it is enough to submit an agreement with a medical institution and a certificate of payment of treatment costs. Such a certificate issued by doctors will replace primary payment documents.
If you are going to receive a deduction for the costs of medical treatment of a spouse or child, then attach documents confirming the relationship.
How to fill in?
INN: you need to enter only on the main page, on the rest it will be automatically put down.
Country code: Code 643 - Russia.
Document type code: Code 21 - passport.
Tax period (code): 34 (year).
Sample filling out the 3-NDFL Title Declaration
![](https://i0.wp.com/ipipip.ru/ART/3NDFL/3-NDFL-titul-2016.png)
![](https://i0.wp.com/ipipip.ru/ART/3NDFL/3-NDFL-1-2-2016.png)
![](https://i2.wp.com/ipipip.ru/ART/3NDFL/3-NDFL-1-3-2016.png)
Initial data
The employee worked for the whole of 2015 at LLC "Romashki" and received 6,000 a month. Also for 6 months he received a standard tax deduction of 400 rubles
The employee spent 20,000 rubles on teaching the child
You only need to fill in the Title, R.1, R.2, Sheet A, Sheet E1, Sheet E2.
New form from 2016 (approved in December 2015). 3-NDFL.XLS sample of filling in with social tax deduction. ... Correct the data in the form to your own.
Step-by-step instruction:
STEP 1 Fill in the Title Sheet ( Tax return on income tax individuals (form 3-NDFL)).
Everything is simple here: we indicate the correction number (for the first feed we put the number "0", for the feed after the correction - "1", after the second correction - "2", etc.)
We indicate the tax period (code) - if the declaration is submitted for a year, then we indicate the number 34.
Tax period - the year for which the declaration is submitted.
The country code is 643 (Russian Federation).
We indicate our data.
Document type code - 21 (passport).
A sample of filling out the 3-NDFL Title Declaration.
![](https://i0.wp.com/ipipip.ru/ART/3NDFL/3-NDFL-titul-2016.png)
STEP 2 Fill in Р1 (Section 1. Information on the amounts of tax payable (surcharge) to the budget / refund from the budget).
Sample filling out the declaration 3-NDFL R.1
KBK 1821 01 02 021 01 1000 110. Personal income tax on income taxed on tax rate, established by paragraph 1 of Article 224 Of the Tax Code Russian Federation, with the exception of income received by individuals registered as individual entrepreneurs, private notaries and others in private practice
KBK for the payment of UTII (unified imputed income tax) | |
---|---|
18 210 502 010 021 000 000 | unified tax on imputed income for 2015, 2016 |
18 210 502 010 022 100 000 | interest for 2016 |
18 210 502 010 022 000 000 | interest for 2016 |
18 210 502 010 023 000 000 | fines for 2015, 2016 |
KBK for payment of STS (simplified taxation system) | |
18 210 501 011 011 000 000 | tax on the object of taxation - income (6%) for 2015, 2016 |
18 210 501 011 012 100 000 | |
18 210 501 011 012 000 000 | penalties - tax on the object of taxation income (6%) for 2016 |
18 210 501 011 013 000 000 | fine - tax on the object of taxation income (6%) for 2015, 2016 |
18 210 501 021 011 000 000 | tax on the object of taxation - income minus expenses for 2015, 2016 |
18 210 501 021 012 100 000 | |
18 210 501 021 012 000 000 | penalty interest on the taxable object - income minus expenses for 2016 |
18 210 501 021 013 000 000 | fines from the taxable object - income minus expenses for 2015, 2016 |
18 210 501 050 011 000 000 | minimum tax (1%) for 2015, 2016 |
18 210 501 050 012 100 000 | |
18 210 501 050 012 000 000 | penalty interest minimum tax (1%) for 2016 |
18 210 501 050 013 000 000 | penalty minimum tax (1%) for 2015, 2016 |
KBK for the payment of PSN (patent taxation system) | |
18 210 504 030 021 000 000 | Tax levied in connection with the application of the patent taxation system, credited to the budgets of cities of federal significance for 2016 |
18 210 504 030 022 100 000 | interest for 2016 |
18 210 504 030 023 000 000 | fines for 2016 |
18 210 504 040 021 000 000 | Tax levied in connection with the application of the patent taxation system, credited to the budgets of the city district with intracity division for 2016 |
18 210 504 040 022 100 000 | interest for 2016 |
18 210 504 040 023 000 000 | fines for 2016 |
18 210 504 050 021 000 000 | Tax levied in connection with the application of the patent taxation system, credited to the budgets of inner-city districts for 2016 |
18 210 504 050 022 100 000 | interest for 2016 |
18 210 504 050 023 000 000 | fines for 2016 |
KBK for the payment of the Fixed insurance premium | |
39 210 202 140 061 000 000 | fixed contribution to the Pension Fund - the insurance part of the pension 2015, 2016 |
39 210 202 140 062 000 000 | penalties - the insurance part of the pension for 2015, 2016 |
39 210 202 150 061 000 000 | fixed contribution to the Pension Fund - the funded part of the pension for 2013 (for 2015, 2016, the contribution is transferred in one payment at KBK insurance parts) |
39 210 202 150 062 000 000 | penalties - the funded part of the pension for 2013 (for 2015, 2016, penalties are transferred in one payment under the BSC of the insurance part) |
39 210 202 101 081 000 000 | fixed contribution to the Health Insurance Fund 2015, 2016 |
39 210 202 101 082 000 000 | penalties to the Health Insurance Fund 2015, 2016 |
39 210 202 101 083 000 000 | fine to the Health Insurance Fund 2015, 2016 |
KBK for payment of personal income tax (personal income tax) for individual entrepreneurs | |
18 210 102 020 011 000 000 | NFDL for individual entrepreneurs for 2015, 2016 |
18 210 102 020 012 100 000 | interest for 2016 |
18 210 102 020 012 000 000 | interest for 2016 |
18 210 102 020 013 000 000 | fines for 2015, 2016 |
KBK for payment of contributions to funds and personal income tax for employees | |
39 210 202 010 061 000 000 | contribution to pension Fund - the insurance part of the pension for 2015, 2016 |
39 210 202 010 062 000 000 | penalties - the insurance part of the pension for 2015, 2016 |
39 210 202 010 063 000 000 | fines - the insurance part of the pension for 2015, 2016 |
39 210 202 020 061 000 000 | contribution to the pension fund - the funded part of the pension for 2013 (for 2015, 2016, the contribution is transferred in one payment according to the BSC of the insurance part) |
39 210 202 020 062 000 000 | penalties - the funded part of the pension for 2013 (for 2015, 2016, penalties are transferred in one installment under the BSC of the insurance part) |
39 210 202 020 063 000 000 | fines - the funded part of the pension for 2013 (for 2015, 2016, fines are transferred in one payment according to the BCF of the insurance part) |
39 210 202 101 081 000 000 | contributions to compulsory health insurance - 2015, 2016 years |
39 210 202 101 082 000 000 | penalties for 2015, 2016 |
39 210 202 101 083 000 000 | fines for 2015, 2016 |
39 310 202 090 071 000 000 | social insurance in case of temporary disability and in connection with maternity for 2015, 2016 |
39 310 202 090 072 000 000 | penalties for 2015, 2016 |
39 310 202 090 073 000 000 | fines for 2015, 2016 |
39 310 202 050 071 000 000 | social insurance against industrial accidents for 2015, 2016 |
39 310 202 050 072 000 000 | penalties for 2015, 2016 |
39 310 202 050 073 000 000 | fines for 2015, 2016 |
39 311 620 020 070 000 000 | fines for violation of the deadline for submitting reports to the FSS or its failure to submit, late registration |
18 210 102 010 011 000 000 | Personal income tax for employees for 2015, 2016 |
18 210 102 010 012 100 000 | interest for 2016 |
18 210 102 010 012 000 000 | interest for 2016 |
18 210 102 010 013 000 000 | fines for 2015, 2016 |
KBK for payment of VAT (value added tax) | |
18 210 301 000 011 000 000 | VAT on goods, works, services sold in the territory of the Russian Federation for 2015, 2016 |
18 210 301 000 012 100 000 | penalties - VAT on goods, works, services sold in the territory of the Russian Federation for 2016 |
18 210 301 000 012 000 000 | penalties - VAT on goods, works, services sold on the territory of the Russian Federation for 2014 |
18 210 301 000 013 000 000 | fines - VAT on goods, works, services sold on the territory of the Russian Federation for 2015, 2016 |
KBK for payment of unified agricultural tax (unified agricultural tax) | |
18 210 503 010 011 000 000 | Unified agricultural tax for 2015, 2016 |
18 210 503 010 012 100 000 | interest for 2016 |
18 210 503 010 012 000 000 | interest for 2016 |
18 210 503 010 013 000 000 | fines for 2015, 2016 |
KBK for payment of property tax for individuals | |
18 210 601 010 031 000 000 | property tax for individuals on objects located on the territory of intracity municipalities cities of Moscow and St. Petersburg for 2015, 2016 |
18 210 601 010 032 100 000 | interest for 2016 |
18 210 601 010 032 000 000 | interest for 2016 |
18 210 601 010 033 000 000 | fines for 2015, 2016 |
18 210 601 020 041 000 000 | property tax of individuals for facilities located in the territory of urban districts for 2015, 2016 |
18 210 601 020 042 100 000 | interest for 2016 |
18 210 601 020 042 000 000 | interest for 2016 |
18 210 601 020 043 000 000 | fines for 2015, 2016 |
18 210 601 030 051 000 000 | property tax of individuals for facilities located in the territory of inter-settlement settlements for 2015, 2016 |
18 210 601 030 052 100 000 | interest for 2016 |
18 210 601 030 052 000 000 | interest for 2016 |
18 210 601 030 053 000 000 | fines for 2015, 2016 |
18 210 601 030 101 000 000 | tax on property of individuals on objects located within the boundaries of settlements for 2015, 2016 |
18 210 601 030 102 100 000 | interest for 2016 |
18 210 601 030 102 000 000 | interest for 2016 |
18 210 601 030 103 000 000 | fines for 2015, 2016 |
KBK for payment transport tax for individual entrepreneurs (individuals) | |
18 210 604 012 021 000 000 | transport tax 2015, 2016 for individuals (IP) |
18 210 904 020 022 100 000 | interest for 2016 |
18 210 904 020 022 000 000 | interest for 2016 |
18 210 904 020 023 000 000 | fines for 2015, 2016 |
STEP 3 Fill in P2 (Section 2. Calculation of the tax base and amount).
Sample filling out the declaration 3-NDFL R.2
We fill in the data on the employee.
STEP 4 Fill in Sheet A (Income from sources in the Russian Federation).
Sample filling out the declaration 3-NDFL Sheet A
![](https://i2.wp.com/ipipip.ru/ART/3NDFL/3-NDFL-1-4-2016.png)
In lines 10-70, we indicate the organizations and the income that was received. There can be many such organizations
line 60 indicate the organization from which the income was received
line 70 6000 * 12 = 72 000
line 80 72,000 - 6 * 400 (standard tax deduction of Sheet G1) \u003d 69,600
line 90 69 600 * 13% = 9048
line 100 equals 90 if income tax has been paid
Sample filling out the declaration 3-NDFL Sheet A_13
Note: if the organizations from which you received income are more than three (which fit on one page), then we list the organizations that do not fit on the sheet on the second sheet of Form A.
STEP 5 Fill in Sheet E1 (Calculation of standard and social tax deductions).
Sample filling out the declaration 3-NDFL Sheet E1
![](https://i1.wp.com/ipipip.ru/ART/3NDFL/3-NDFL-1-5-2016.png)
STEP 6 Fill in Sheet E2. (Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, as well as investment tax deductions established by Article 219.1 of the Tax Code of the Russian Federation).
Sample filling out the declaration 3-NDFL Sheet E2
![](https://i0.wp.com/ipipip.ru/ART/3NDFL/3-NDFL-1-6-2016.png)
New form for 2017 (for reporting 2016, 2017 and 2018).
If you spent in 2016 or two years earlier on the education of your children, then our sample 3-NDFL for the education of a child, which will be at the end of the article, will help you quickly deal with filling out this declaration in 2017 and get a tax deduction without any problems.
Which form to use
For 2016, a sample of filling out 3-NDFL for teaching a child must be completed on a form approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / 671. Its most recent revision is October 10, 2016.
You can download this form on our website absolutely free of charge via the following direct.
The aforementioned order of the Federal Tax Service No. ММВ-7-11 / 671 also sets out the procedure for issuing a 3-NDFL declaration for various deductions. Therefore, for the child's study, an example of filling out 3-NDFL must comply with this regulatory document. It will not differ much from the registration of a declaration for other deductions.
General approach
There are several ways to issue 3-NDFL with a deduction for the education of children:
- By hand (including on a computer).
- Online in personal account individuals on the official website of the Federal Tax Service www.nalog.ru.
- With the help of the Federal Tax Service "Declaration 2016".
In our opinion, and practice shows that it is more convenient and quickest to declare a deduction for a child's education in the last two ways. In addition, there will be little risk of making a mistake.
Each sample of 3-NDFL for teaching a child requires the following sheets to be included, which it is desirable to fill in in the following sequence:
- Title page;
- Sheet E1;
- Sheet A;
- Section 2;
- Section 1.
Also note that according to the established procedure, all amounts, except for tax, are given with kopecks. And the amount of personal income tax - in full rubles:
- up to 50 kopecks - do not take into account;
- 50 or more kopecks - taken for 1 ruble.
Our example of 3-NDFL for child education
Let us assume that E.A. Shirokova spent money on training her son in 2016. The costs amounted to 90,000 rubles. According to a certificate from a higher educational institution, the child is studying full-time.
Shirokova's income, which is subject to personal income tax at a rate of 13 percent, for 2016 was received in the amount of 580,000 rubles.
In 2017, Shirokova wants to return the income tax for her son's higher education in 2016. That is, in the 3-NDFL declaration, she declares the maximum possible social tax deduction - 50,000 rubles - on the basis of sub. 2 p. 1 art. 219 of the Tax Code of the Russian Federation (since it is less than 90,000 rubles actually spent on the university).
In addition to the above, Shirokova's son is not yet 24 years old, and he is studying at a university on a full-time basis. In this regard, Shirokova in 2016 had the right to standard deduction per child in the amount of 1400 rubles per month. As a result, she received it for 7 months, until the income from the beginning of 2016 exceeded 350,000 rubles (subparagraph 4 of clause 1 of article 218 of the Tax Code of the Russian Federation).
In the 3-NDFL declaration, the sums of both deductions - standard and social (son's studies) - Shirokova will give on Sheet E1. She will take this data from her income statement in the form of 2-NDFL for 2016, which she requested from the employer's accounting department.
Please note that it is the parent (guardian, custodian) of the child who declares the educational deduction. Declaration on reimbursement of personal income tax he fills in too. The child himself does not appear anywhere on the 3-NDFL form. In this regard, on each sheet of the 3-NDFL form, it must be signed by the parent, who from his own funds paid for the son's education.
In line 050 Shirokova transfers the indicator from line 140 of Section 2.
In line 070, Shirokova cites personal income tax from the tax base (520,200 rubles × 13%). And the value of line 080 is taken from the 2-NDFL certificate. It is also line 100 of Sheet A.
If the difference between the indicators of lines 070 and 080 is negative (p. 140), then the tax from the budget for paying for the child's education can be returned.
The applicant takes the indicators for filling out Sheet A from the 2-NDFL certificate requested from the employer's accounting department. Note that taxable income is RUB 570,200. - should not include child deduction in the amount of 9800 rubles.
Since the eighth month, Shirokova's salary income since the beginning of the year has exceeded 350,000 rubles, so she is no longer entitled to a child deduction. Therefore, in line 030 we put "7", and in line 040 - 9800 rubles. (1400 rubles × 7 months). Next, we simply summarize the two types of residues imposed by Shirokova.
Sections:
Who can get a 13% tuition refund?
The tuition tax deduction is subject to the general requirements for obtaining tax deductions. Separately, it should be noted that a refund of 13% of the amount of training costs can be obtained only if the educational institution has an appropriate 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 covered by maternity capital, then it will no longer be possible to claim 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 the education for his brother, sister or children under 24 years old, or for the ward 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 receive an education on a full-time basis. However, if the taxpayer has no family relationship with the person whose education he pays, 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 other's education ().
When paying for the child's education, the spouses have the right to use the deduction, regardless of which of them the documents confirming the costs of education are issued for. 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 jointly acquired 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 training in the presence of the following circumstances:
- you are a personal income tax payer;
- 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;
- the tuition fees were paid within three years preceding the year of filing the declaration.
How much can I get the tuition tax deduction?
The maximum deduction amount depends on whose training the taxpayer paid for:
- own training. 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 full-time education. Deduction amount - no more than 50 thousand rubles. per year for each ward or ward;
- training of their half 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. in a 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 a tax deduction for tuition?
- 3-NDFL declaration;
- 2-NDFL certificate (issued by the employer);
- a copy of the contract with an educational institution for the provision of educational services;
- a certificate from an 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 education 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 on establishing guardianship (guardianship);
- payment documents confirming the actual costs of training. These may include a receipt for an incoming order, a bank statement for the transfer of funds, cashier's check etc.;
- application for a tax deduction for education (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 would 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 mandatory for them (,).
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