Receiving a tax deduction for a child's education. We receive a social tax deduction for training

The state provides the opportunity for citizens of the Russian Federation to return part of their funds that were paid for training.

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But not everyone knows who and when they can apply for a tax deduction, what conditions must be met, what documents to prepare, etc. Due to ignorance of the law, many simply do not take advantage of benefits that can save the family budget.

What you need to know

Not everyone can use the social deduction for education. What are the rules for its use and in what sizes is it provided? When can I apply for a refund from government agencies?

Standard situation

The social tax deduction for education means the right of the taxpayer to make a refund of funds (part of them) that were spent on personal education or education of a child ().

The peculiarity of this deduction is that it is limited to a specific amount:

A deduction of 50,000 rubles can be used for each child. The amount of deductions that were used by the taxpayer during the tax period cannot exceed 120,000 rubles.

The conditions and procedure for providing social deductions for studies are regulated “On certain issues of providing social tax deductions for expenses for education and treatment.”

Who can get a deduction

Only those persons who work and pay personal income tax to the state treasury, that is, a tax in the amount of 13% of profit (clause 2 of Article 219, as amended), can make a refund when studying.

Only individuals can exercise the right to deduction. Such a benefit is not available to individual entrepreneurs. The same applies to pensioners: they will not receive a social deduction 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 training benefits is contained in Part 2 of Art. 219.

The taxpayer has the right to a deduction in the amount that was spent in a calendar year on studying at an educational institution. This:

The right to use the deduction may extend to a taxpayer who was a guardian or trustee of a citizen-ward after the guardianship or trusteeship terminates.

The refund can be made up to the age of 24 if the person is in full-time education. Social tax deductions are available to individuals for periods of study in institutions, which also applies to academic leave, issued in accordance with the procedures in the educational institution.

It will not be possible to apply a deduction in cases where the payment of study costs is carried out at the expense of maternal (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 take advantage of 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 paragraph 1, 2.

The deduction is not available when training a spouse or other relative. In the case where the payer himself studies and teaches his child, the deduction will be provided in full.

Persons who (themselves or their children) attend:

1. Institute, academy, university.
2. Courses for further qualifications (at a university, technical school, etc.).
3. Continuing education courses (computer operator, language learning, computer basics).
4. Kindergarten, art or music school.

It doesn’t matter where you live or where your child goes to school. This does not affect the provision of a deduction.

You can use this right when studying abroad, the main thing is that the institution of a foreign state must have a license.

What do you need to get a student deduction?

To receive a deduction for training, you must act in accordance with the rules prescribed by law. What certificates are needed for this?

When can I submit a declaration to the tax authorities? How to calculate the amount that will be returned? Every citizen should know about all the features and nuances.

General terms

To receive a social deduction for studies, you must contact the Tax Inspectorate at your place of registration. It is written to the management of tax authorities and filled out.

All necessary documents are attached. The application for receipt (sample) is available in each branch in a visible place.

Sample of writing an application for training deduction:

Photo: sample application for education deduction

What documents are needed

Along with the application, which is not filled out in a strict order, but arbitrarily (indicating all the grounds for proving the right to a deduction), it is worth submitting the following documents:

1. A copy. Such a document is drawn up in accordance with the procedure prescribed by law. The name of the educational institution, full name of the student, form of study, and license details must be entered.
2. License, as well as accreditation of the institution, which was valid at the time of training. Often tax authorities do not recognize rights to deductions in cases where the institution has not received accreditation. A company may have a license, but it does not always receive accreditation. In fact, this point of view is not justified. For example, according to , a social deduction for studies is also received by a taxpayer who attends an institution without accreditation.
3. from the employer where you make a profit, which is taxed at a rate of 13%. Such a document is provided for the year in which the taxpayer wishes to make a refund.
4. , which will confirm the fact of payment for studies (this can be a check). It is worth considering that all payments must be made to the person who pays for training and submits documents for a tax refund, otherwise the deduction may be denied. According to the procedure described in Art. 219 clause 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 comply with the requirements of the Central Bank.
5. A copy of the children’s birth certificate and a document confirming completion of full-time education (if you applied to receive a deduction for a child). When applying for benefits for the education of a brother or sister, it is worth providing the tax authorities with a certificate from both (your own and your brother/sister).
6. Bank account details (a copy of your savings book will do) for transferring funds from the state treasury.
7. A copy of your identification document.

All copies must be certified by a notary.

How many years does it take to receive (statute of limitations)

The statute of limitations 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.

A report is submitted for each year (declaration 3-NDFL), but there is no separate deadline for this. You can apply for a deduction at any time during the year. The refund amount will be paid at the end of the tax period (the one in which the tuition was paid).

How to calculate the amount

It is worth clarifying that the deduction cannot always be obtained in full. The amount that will be refunded is the excess tax (13%) of the total tax deductions for the year. Let's look at an example.

The payer's salary is 50 thousand rubles. per month. 78 thousand taxes were paid during the year. If no more than 120 thousand was spent on study, that is, the maximum amount, then the amount of the deduction will be the amount of payment for a year of study.

Only 13% of the total amount is returned to the individual. If these interests do not exceed the income taxes paid in the year, they will be transferred in full.

Otherwise, you can only count on a partial refund of the education deduction, which is equal to the taxes paid. If the limit of RUB 120,000 is exceeded. the amount will be 13% of the maximum allowable.

If documents are submitted for a deduction for the education of children, the maximum figure for the calculation will be 50,000 rubles. for one.

For example, if the amount of deductions is 50 thousand, you will be refunded 6.5 thousand rubles:

50 thousand * 13% = 6.5 thousand.

How many times can you get

The social deduction for education can be provided for as many times as you submit a declaration. The only thing is that you must comply with all the conditions to receive a refund (Article 219). The Tax Code does not provide for any restrictions in connection with such a service of public importance.

Video: refund for studies - tax deduction for studies

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 legislation).

Some students attend lectures full-time, while others study part-time. What about those who pay not for a child, but for a brother or sister?

What does it say about private institutions for preschool children, etc.? In such situations, who is entitled to a deduction and who cannot receive it?

Paid department at the university

If your son or daughter enters a university on a paid basis, then the deduction for educational expenses will consist of returning the amount (partially) that was paid for the educational process.

You can exercise this right if a child (under 24 years of age) attends daytime lectures (full-time). Size – 50 thousand rubles. per year (Article 219, paragraph 1, paragraph 2).

To confirm your rights, you must provide supporting documents to the tax authorities.

If the form of study is correspondence

You are entitled to a deduction for the costs of your education, regardless of what form of education you are in - full-time, evening or part-time. The only difference is that you receive a deduction of 100 thousand for yourself, and half as much for a child.

Second degree

In the case where 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 tax paid when receiving a second education. But if a child receives a second higher education, the deduction will not be provided.

Paying for your younger sister's education

The brother who paid for his sister's education can also receive a deduction.

Payment for a child’s visit to such an institution (including meals, tuition, medical observations, etc.) is specified in the agreement with the parents, and is a single amount for comprehensive services.

A tax deduction for a child's education is provided only for education. Therefore, in view of the fact that it is impossible to allocate an amount for this process, the tax authority will refuse to refund the tax amounts ().

In those cases when the agreement breaks down the amount into separate items, the taxpayer receives the right to a deduction for a separate range of services provided - for studies.

Emphasis on receipts when paying for studies

An important point that should not be forgotten is that the receipt must contain a reference to the number and date when the contract with the educational institution was signed. This will confirm that the payment was made towards tuition fees.

It is also necessary to indicate your data - this is confirmation of the fact of payment by the individual who applies for the deduction ().

It happens that the contract with the institution is drawn up in the name of the parents, and the child pays the tuition fees. Is a deduction possible in such cases?

Receipts addressed to the child will be accepted by tax authorities as documents, which are considered confirmation of expenses only if the application itself contains clarifications on this matter.

When one parent pays, and the other parent submits an application, the following rules will apply: according to clause 1, both parents can receive a deduction, regardless of who deposited the funds into the cash register (Law 10.07.92 No. 3266-1 “On Education”).

You will need

• - declaration form 3-NDFL;
• - agreement with the institute;
• - copies of accreditation and license of the institute;
• - receipts for tuition fees;
• - passport.

Instructions

To receive a social deduction for education, ask where you are receiving education by correspondence on a paid basis, copies of accreditation and university license. Please note that these documents are certified with the blue seal of the educational institution.

As a rule, when studying for a fee, a contract is concluded with a part-time student. You must have the original of this document in your possession. If you have lost it or damaged it, ask the university personnel service for a copy of the agreement. If the payment amount changes during training, an additional agreement is attached to the contract. The contract and agreements are certified by the seal of the institute and the signature of the director of the university.

When returning 13% of the tuition fee, payment documents must be submitted. Receipts or bank statements must be in your hands. If for some reason they are not available, contact the institute’s accounting department. There you will be given a certificate confirming the fact of payment. The document is certified by a seal and signature of the chief accountant of the university.

From the company where you work, request a 2-NDFL certificate. It indicates the amount of wages for the last six months. The document is certified by the signature of the chief accountant and the seal of the company.

Fill out the 3-NDFL declaration. Its form is approved annually and has a unified form. Enter your personal data and your registration address into the document. Enter, using your income certificate, the amount of remuneration from your employer for work performed for the previous six months.

Indicate the amount you spent on in the social deduction section. Print the declaration. Complete the refund application. Enter your payment details. Within 3-4 months, 13% of the amount spent will return to your current account.

Sources:

• How to get money back for distance learning.
• how to return documents for a fee

Currently, almost 70% of higher education in Russia is paid. Tuition in art, music, sports schools and other educational institutions is also paid. Payment is often one of the largest expenses in the family budget. The Tax Code of the Russian Federation provides for the payment of a social tax deduction for taxpayers for their own education, for the education of children or children under guardianship. This allows you to partially offset training costs.

You will need

• To receive a social tax deduction for training you will need
• Certificate from the place of employment about the income received and the amount of tax withheld in the form of personal income tax-2.
• A copy of the training agreement between the educational institution and the student or parent (guardian) of the student.
• a copy of the license of the educational institution or other documents that confirm the status of the institution as an educational one.
• A copy of the payment document confirming the fact of cash or non-cash payment for the services of the educational institution.
• A copy of the student’s birth certificate, if the taxpayer incurs expenses for the education of his child.
• A written application to the tax authority at the place of residence for the provision of a social tax deduction for education.
• Completed personal income tax return (personal income tax form-3)
• A copy of the order appointing guardianship (trusteeship), if the taxpayer bears the expenses for the education of his ward.

Instructions

The following have the right to a social tax deduction for training (according to Article 219 of the Tax Code of the Russian Federation):

Taxpayers who are residents of the Russian Federation, whose income is subject to personal income tax (hereinafter referred to as personal income tax) at a tax rate of 13%:

The students themselves, who paid for training from their own funds, the receipt of which is confirmed by a certificate of income (NDFL-2). It does not matter in what form (day, evening or correspondence) the training takes place.

Parents paying for the education of their children until they reach the age of 24 only in full-time (full-time) education

Guardians and trustees who pay for the education of their wards until the ward reaches the age of 24

Tax deduction is provided in the following amounts:
If the taxpayer incurs expenses for his own training, then a tax deduction is provided in the amount of expenses actually incurred, but not more than 120,000 rubles. (For example, if you paid an amount of 100,000 rubles for your training, then 13% of the 100,000 rubles, i.e. 13,000 rubles, will be returned to you from the amount of tax you paid).
If a taxpayer incurs expenses for the education of his child (ward) until he reaches the age of 24, then a tax deduction is provided in the amount of expenses actually incurred, but not more than 50,000 rubles. (the maximum amount of tax refund in this case will be 6,500 rubles.)

1. Fill out printed declaration forms manually. Forms can be purchased at printing houses or stores specializing in the sale of accounting documentation. Tax inspectors recommend filling out the declaration first with a simple pencil. Only after checking the declaration by an inspector can it be filled out with a black or blue pen.

2. Download ready-made forms to your computer in Microsoft Excel, fill out and print them. You can find examples of such forms in the appropriate format on the Internet. This method assumes that all calculations on the declaration will be made by you manually, as in the case of paper forms; errors are also possible here.

3. Many services on the Internet offer to fill out the online 3-NDFL declaration form. But this method does not provide complete protection of your personal data.

4. Download the “Declaration” program and instructions for filling it out on the website of the Federal Tax Service of the Russian Federation. In this case, you do not need to make calculations; the program itself generates the results. The declaration completed in this way should be saved on magnetic media (floppy disk) and a copy printed on paper. This method significantly speeds up the process of accepting your return by the tax office. And, importantly, a declaration accepted on magnetic media is immediately entered into the database, while a declaration accepted on paper must be entered into the database within 5 days.

note

You can apply for a social tax deduction for education no later than 3 years from the date of payment. For example, if you studied and paid tuition fees from 2006 to 2010, then you will be able to receive a social deduction in 2011 only for the period from 2008 to 2010. And remember, the declaration for social deduction must be filled out in the form of the year for which you are submitting it.

Helpful advice

If you do not have sufficient computer skills or for some other reason you cannot fill out a declaration on magnetic media in electronic form, then many companies and individuals provide such services. Advertisements can be found in local newspapers, on boards near tax offices or on the Internet.

Related article

Sources:

• Official website of the Federal Tax Service of the Russian Federation
• how to get 13 from training

Not all students' parents are willing to pay for their studies at a university: a year of study at a prestigious university can cost up to 10,000 euros. Not everyone has that kind of money. How can I pay for my studies if I couldn’t get into the budget? There are two ways out: work and an educational loan.

Instructions

With work, everything is simple - let’s say an applicant works for a year, saves money for, enters a university and is in his first year of study. To pay for subsequent years, he will have to work full time while studying. This option is suitable for those who want to attend the evening department. In addition, it is important that a year of study does not cost too much: an applicant or student is unlikely to earn 8,000-10,000 euros per year. This method is very often used by students in the West. Its advantage is that the student will get used to combining study and work and will be able to make a career earlier. Although at first you will have to work in “non-intellectual” areas - as a waiter, courier, etc.

It will be more difficult with a loan. The educational lending system is actively developing in Russia, but in general, educational loans are not popular among students. First, they will have to be given away. Secondly, many banks will help set conditions like “study without C grades.” Not every student, even a very conscientious student, will be able to study without C grades.

However, you should not exaggerate: large loan payments will begin only after the student finishes studying and finds a job. Those who want to take out an educational loan must first find a bank that provides such loans (there are about 10 of them so far), and then collect all the documents. This:
1. certificate of enrollment at the university.
2. passport, identification documents of the student and his sponsors (parents).
3. application form.
4. certificates from the place of work of the student’s parents.
5. agreement on specialist training.
Banks may require other documents.

It is worth remembering that only an adult can become a loan borrower. if the student is not yet 18 years old, then he acts only as a co-borrower. In the latter case, the student’s parents will be able to take out a loan.

The loan repayment period may vary, but not exceeding 11 years. It is also worth remembering that different banks provide certain restrictions (for example, the loan amount is up to $20,000 or payment of 90% of the cost of training).

Related article

Currently, education in Russia is both paid and free. According to current legislation, in the case of paid education, you can receive compensation in the amount of 13% of the amount paid to the educational institution. How to get compensation for training? What will it take?

You will need

• - TIN,
• - copies of passport,
• - income certificate in form 2NDFL,
• - an agreement with an educational institution on payment for education,
• - a copy of the educational institution’s license with the original seal imprint,
• - copies of receipts or orders for payment for educational institution services.

Instructions

Open an account or indicate in the declaration your existing bank account number. It is to this account that the compensation will be transferred. As this account, you can specify the details or cards to which the scholarship is credited. If for some reason it is impossible to open a bank account, the inspectorate will offer to receive the amount of compensation from their cash settlement department.

Gather your documents. Attach all documents necessary to receive compensation to your tax return. Remember, if the set of documents is missing any copy, the tax office will return the declaration for revision, indicating the reasons.

Contact the tax office at your place of registration. If you have a regular source of income (employment, renting out real estate), you must fill out an individual income tax return at the tax office. If the student does not have a source of income, all these documents are collected in the name of his parent (father or mother), and a copy of the student’s birth certificate is attached to them. In this case, it is better to conclude an agreement with the educational institution in the name of the parent who submits data for compensation.

Wait for the tax inspector's decision. According to the law, if the declaration is correctly completed and a complete set of documents is provided, compensation is transferred to the taxpayer’s bank account within several months (up to six months).

Get compensation. To do this, you need to contact the bank to receive compensation transferred from the tax office or withdraw this amount using ATMs (if the money was transferred to a plastic card).

note

Those citizens who paid for educational services for the past tax period (year) have the right to compensation.

Sources:

• Tax Code of the Russian Federation

Not many people know that money spent on tuition at any educational institution can be partially returned. To do this, you just need to fill out the documents correctly and contact the tax office on time.

You will need

• - certificate of income of an individual for the reporting year
• - TIN
• - passport
• - an agreement with an educational institution, which was concluded upon admission to this educational institution
• - payment receipts for the reporting year
• - license and certificate of accreditation of the educational institution
• - an extract from the order, on the basis of which a fixed amount is paid for a certain semester or year for the reporting period
• - personal bank account (passbook, card)

Instructions

In most cases, parents pay for the student. Therefore, when paying the next amount, enter notes: for Ivan Ivanovich Petrov, student 1 is paid by Ivan Petrovich Petrov (indicate the name of the relative who will fill out the declaration). Collect all receipts for the reporting year.

Fill out the declaration for the reporting year. It is not the student for whom they pay, but a relative (father or mother, guardian) who works and tax deductions are made from wages. Filling out the declaration can cause some difficulties. There are services that provide services for drawing up declarations and other documents. Turning to professionals, you will spend no more than twenty minutes drawing up and filling out all the necessary documents.

Only an amount not exceeding tax deductions for an equivalent reporting period can be returned. Expect a refund money behind education within no more than three months from the date of filing the declaration and other related documents.

Video on the topic

note

Both students themselves and parents/guardians for their children under the age of 24 are entitled to a social tax deduction for education.
The tax deduction is paid to the person for whom the training contract is issued.

Helpful advice

You can receive a tax deduction for education not only for the past year, but also for the three previous years. For each year, separate sets of documents are collected, declarations and statements are written.

In order to receive a refund of 13% of the amount paid for training, the student must fill out a declaration. Its form is approved by law. The Declaration program changes every reporting year, so it needs to be updated. A number of documents are attached to the declaration, without which it is impossible to fill it out.

You will need

• “Declaration” program, 2-NDFL certificate from the place of work, pen, payment receipts, identification document.

You can get back the money you paid to the government in taxes, or you can choose not to pay tax (up to a certain amount). To do this, you need to get a so-called tax deduction, that is, reduce your taxable income. A tax deduction is an amount that reduces the amount of income on which tax is levied. Often the income you receive is only 87% of what you earned. Because your employer (or other tax agent) pays 13 rubles out of every 100 rubles for you as tax (personal income tax, otherwise called income tax). In some cases, you can get this money back. Such cases include some expenses for one’s own education, education of children, one’s ward(s), one’s former ward(s), as well as a brother and sister. The deduction is not provided if tuition is paid for a spouse. The deduction for training expenses is one of the types of so-called social tax deductions. Article 219 of the second part of the Tax Code is dedicated to them.

How to calculate deductions and tax for refund

The deduction amount reduces the so-called tax base, that is, the amount of income on which tax was withheld from you. You will be able to receive from the state in the form of tax refunds not the amount of the deduction, but 13% of the amount of the deduction, that is, what was paid in taxes. At the same time, you will not be able to receive more than you paid in taxes. For example, 13% of 100 rubles is 13 rubles. You can receive 13 rubles only if you paid 13 rubles in taxes for the year. If you paid less in taxes, you can only get back what you paid. Also, when calculating, you need to take into account the deduction limit established by law. If the deduction limit is 120,000 rubles, your deduction cannot be greater, and the tax refund cannot be more than 13% of the deduction limit, that is, 15,600 rubles. Only taxes paid at a rate of 13% can be refunded (excluding the amount of tax paid on dividends).

Maximum amount of 3-NDFL tax deduction for training

The maximum deduction amount is the amount of expenses actually incurred: for own education no more than 120,000 rubles per year, for the education of each child is no more than 50,000 rubles per year in total for both parents, for the education of each brother or sister also amounts to 120,000 rubles per year year. There is also a maximum amount for some social tax deductions together - 120,000 rubles per year. Therefore, if you apply for several types of social deductions at the same time, for example, deductions for treatment (those types for which the amount is limited), for your own education, for pensions, then in just one year you can receive a maximum deduction amount of 120 000 rubles per year.

Necessary conditions for obtaining a training deduction

A social tax deduction for training expenses is provided only if the educational institution has an appropriate license or other document that confirms its status as an educational institution. This condition applies not only to Russian educational institutions, but also to foreign ones. The deduction is provided for expenses on the education of children in kindergartens, schools, music schools (sports schools, etc.), universities (not only for first education) and in institutions of additional education for adults (advanced training courses, driving schools, centers for studying foreign languages). languages, etc.). For types of education for which licensing is not carried out, for example, a one-time seminar, no deduction is provided. If you work with a tutor who is registered as an individual entrepreneur and does not have teaching staff, then such an entrepreneur does not need a license to receive a deduction for tuition fees.

In the case of a deduction for children, a brother or sister (as opposed to one’s own education), the form of education must be full-time. The deduction can be received every year if there are educational expenses.

Learn more about the child education deduction

A tax deduction for a child’s education is provided until the year in which the child turns 24 years old inclusive (for the year in which the child turns 24, the deduction is received in full), in the case of a ward (wards) under the age of 18 years. The deduction does not apply if you paid for your education using maternity capital. Academic leave (properly completed) does not deprive the right to a deduction. If parents pay for tuition several years in advance, they will be able to receive the deduction only once (maximum 50,000 rubles), that is, only for one year. Therefore, it is more profitable to pay for education in stages (in different years) in order to receive the deduction several times (for each year of study). If supporting documents (agreement and payment documents) are issued in the name of one of the spouses, then the other spouse has the right to receive a deduction for the child’s education.

When and for what period can I receive a tax deduction?

You can apply for a tax deduction for education only for those years in which the payment was made. At the same time, you can receive a deduction and return the money through the tax authority by filing a declaration only in the year following the year of payment. That is, if tuition was paid in 2017, then you will be able to receive a tax deduction for education for 2017 only in 2018.

You can apply for a tax refund on tuition fees later, but not more than for the previous three years. For example, if you studied and paid for tuition at a university in 2013-2017 and did not receive a tax deduction, then in 2018 you can submit 3-NDFL tax returns for a refund of tuition tax only for 2015, 2016 and 2017.

Documents for tax deduction for education

Required documents for tax refund:

• Completed tax return in form 3-NDFL (original). It can be filled out on our website in the section “Declaration 3-NDFL” / “Fill out online”;
• Application for tax refund with details of the bank account to which the money will be transferred to you (original). The correct statement will be generated for you along with the declaration by our website: “Declaration 3-NDFL” / “Fill out online” (only for declarations starting with the declaration for 2015);
• Certificate(s) 2-NDFL about income for the year for which you want to return taxes, issued by the employer (original). Your employer’s accounting department will know what Form 2-NDFL is;
• An agreement with an educational institution, which specifies the cost of training;
• Copies of the license of the educational institution, if information about such a license is not in the contract (except when the contract is concluded with an individual entrepreneur who provides training services personally);
• Payment documents confirming the fact of payment for training (usually these are payment orders, receipts or cash receipts with cash receipts, etc.).

When applying for a 3-NDFL tax refund for a child’s education, the following are additionally provided:

1 Copy of the child’s birth certificate;

2 A certificate from an educational institution confirming the child’s full-time education (required if the contract does not indicate the form of education). The original certificate is submitted to the Federal Tax Service.

3 A copy of the marriage certificate (required if the documents are issued for one spouse, and the other receives a deduction for the child’s education).

How to fill out a tax deduction for training 3-NDFL with Taxation

How to get a tuition deduction? - on the Tax website you will find everything you need to get a deduction. Now you don't need to contact consultants. You can do everything yourself:

1 Fill out the declaration on the Tax website. With us, filling out the declaration correctly will be quick and easy.

2 Attach documents according to the list to the declaration. The list, templates and sample applications for a tax deduction for education can be downloaded for free in the “Useful” / “Documents for deduction” section of the website.

3 To receive a tax deduction, you need to take the documents to the tax office and receive the money. All you have to do is take the prepared documents to the inspectorate and receive the money.

When submitting copies of documents confirming the right to deduction to the tax office, you must have their originals with you for verification by the tax inspector.

To proceed to completing your tax return on our website, please click the Next button below.

Not many citizens know that when receiving education on a paid basis, it is possible to obtain an income tax refund for education. In this case, the main condition is that you have an official job. After all, in this case, wages are calculated and income tax is taken.

The concept of tax deduction for paid education

According to the legislation, and more specifically the Tax Code of the Russian Federation, any citizen has the right to contact the appropriate authority to return the amount paid for his education in the amount of the transferred income tax. Two specific actions follow from this. First, the applicant confirms his paid training. Income tax refunds are made only upon presentation of payment documents. And secondly, a citizen who applies for a tax deduction must work at an official enterprise registered with the tax authority, where he receives income from which personal income tax is withheld on a regular basis.

The tax deduction acts as part of the income that is not subject to the tax burden at a rate of 13%. Therefore, any employee receiving paid education has the right to demand an income deduction for training. A refund of income tax for education is possible not only for personal studies, but also for the paid education of your children, full and half-siblings. This fact is not known to every citizen.

Conditions for providing a personal income tax refund for paid training

To receive a legally approved tuition tax refund, a number of special conditions must be met:

1. Having an official job and income subject to personal income tax, calculated at a rate of 13%.
2. Making payment for completed or part of completed education.
3. educational documents must be made to the taxpayer.
4. Availability of a license in the institution in which the taxpayer or his relatives received education. It happens that an organization does not have this document. If there is no license, there must be another document indicating the registered status of the educational institution.

If all conditions are met simultaneously, the taxpayer will definitely issue a tax refund and thereby return part of the funds spent on training. As you can see, this task is not at all difficult for any citizen of the state.

Types of educational institutions taken into account for tax refunds

Will a citizen receive compensation for tuition fees? This directly depends on the status of the educational institution. There is a certain list of types of institutions in which paying for knowledge allows you to receive the required income tax refund from the education budget. Educational institutions from which documents can be provided to reimburse tuition fees include the following organizations.

1. Preschool.
2. General education. This applies to primary, secondary and general education.
3. Institutions designed to acquire professional skills.
4. Organizations for additional training for adults and children, where various courses are held.
5. Specialized schools that are designed for students with disabilities.

To be more specific, we can conclude that you can receive an income tax refund for education by studying at the following institutions.

1. At a university, technical school, lyceum.
2. On courses that improve qualifications.
3. At the driving school.
4. In foreign language courses.
5. In kindergartens, music and sports schools and other institutions.

Who is entitled to a personal income tax refund for paid education?

Receiving compensation for tuition fees in the form of a tax deduction is one of the accounting transactions for the employer and a financial process for the tax authority. Therefore, the legislation determines that a citizen of the Russian Federation who has incurred expenses in the following cases has the right to receive an income tax refund for training:

1. Personal training.
2. children.
3. Studying a brother or sister.
4. Education of the mentee.

At the same time, when applying for tax compensation for personal education payments, there are no restrictions on the form of education. Simply put, you can study full-time, part-time, at night school, and in other forms. When children or blood brothers or sisters, as well as wards, receive education, only full-time education fees are subject to compensation. This rule applies to students under 24 years of age.

Restriction on provision of social deduction

To receive an income tax refund when paying for education, the law provides for a number of restrictions. The following persons will not receive a tax refund:

The procedure for receiving a deduction for tuition fees

When working citizens find out that they are entitled to a tax deduction, then, first of all, a natural question arises: “How to return income tax for education?” And if all the conditions for receiving a refund for receiving education are met, then little remains to be done. The first step is to collect the entire list of documents prescribed by law and the basic requirements of the tax authority.

It is possible to receive a personal income tax refund for paying for your own education or the education of your relatives only by contacting the relevant authority at your place of residence. However, he does not always have the right to refund training taxes. The tax refund procedure involves applying to the tax office for citizens of the Russian Federation permanently residing on its territory. If there are two registrations (main and temporary), the application will be accepted only by the tax authority located at the main registration.

You can apply to the relevant authority for a personal income tax refund in person, by standing in line and having an appointment with a specialist, as well as through a legal representative or by sending by mail, having prepared in advance, an inventory of investments.

Documents submitted to receive income tax compensation

Legislative acts specify the names of the main documents that will have to be selected before contacting the tax office. It is important to comply with all the conditions and rules for contacting the above authority in order to receive a refund of income tax for education. Documents to be provided must be drawn up in strictly standardized forms and contain all the required details.

When applying for a tax deduction for tuition fees, the following certificates will be required:

1. Declaration of the unified form 3-NDFL.
2. Passport.
3. TIN certificate.
4. 2-NDFL certificates on income for the entire period of study.
5. License or relevant document from an educational institution.
6. Agreement with an educational institution for obtaining education.
7. Payment documents containing the fact of payment for training.

When receiving education for children or close relatives, it is additionally necessary to select the following documents:

1. Birth certificate.
2. Document of guardianship.
3. A certificate containing information about blood relationship with a brother or sister.
4. Document on the form of training.

It is best to make copies for each instance. You can complete the declaration yourself. In case of difficulty, the easiest way would be to pay for the services of a tax specialist.

Tax refund amounts

It is possible to receive a refund of the amount paid for training within the limits of the transferred income tax for this period. Moreover, since 2009, the legislation has established an annual limit on the basic amount of expenses, which is taken as a deduction when paying for personal studies, in the amount of 120,000 rubles. As a result, it turns out that for one year of study you can receive a maximum compensation equal to 15,600 rubles. In this case, such an amount must go to the budget from the taxpayer as income tax, and only then the deduction in question is calculated. Returns for training, education of your relatives or wards have a basic limitation. The amount of expenses per student is 50,000 rubles. Therefore, in such a situation, you can receive a refund of part of the payment in the amount of 6,500 rubles per person. It is important that tax deductions for personal education and education of relatives are not summed up.

Time to submit documents and return personal income tax

You can contact the appropriate authority with a 3-NDFL declaration for a refund of the transferred tax within three years following the given period of tuition payment. Regardless of the person receiving education, the taxpayer will receive a tax deduction only for those years in which contributions were made. It is important to remember that part of the tuition fee can only be refunded for the previous three years.

In accordance with the provisions of Article 219. According to the Tax Code of the Russian Federation, citizens retain the opportunity to return a certain part of the money paid for various types of services, including training. However, not every citizen is aware of how to obtain a tax deduction, what documents are needed for this, what amount can be calculated, what is the statute of limitations, etc. It is with this and other useful information regarding the case under consideration that you are invited to read further.

Article 219. Social tax deductions. Download for free

As noted, a tax deduction should be understood as the taxpayer’s right to return part of the money spent on their own education or the education of their children, brothers and sisters. The amount of tax deduction is limited by the provisions of the current legislation.

Table. Amount of tax deduction for education

At the same time, the 50 thousand limit is relevant for each child, and not for all children, taxpayer a. The total limitation on the deduction in question for one tax reporting period is 120 thousand rubles.

Statute of limitations for deductions

The traditional statute of limitations for the deduction in question is three years. For example, in 2016, the taxpayer will be able to return 13% of the education costs that he had to incur in the period from 2013 to 2015. inclusive. The provision is relevant for contractual, i.e. paid training.

The report is submitted every year. The legislation does not provide for any specific time period for filing an application for the return of deductions - you can contact the inspectorate throughout the year. The refund will be transferred to the applicant at the end of the tax period.

When can you expect a tax refund?

A citizen who pays for his own education has the right to receive a deduction if:

• he is officially employed (in the case of income taxation under personal income tax);
• is studying at a licensed educational institution;
• the agreement with the educational institution and payment documents are issued in his name.

If a refund of a relative's tuition credit is requested, the following conditions must be met:

• the student’s age does not exceed 24 years;
• relatives study full-time;
• education is obtained in a licensed institution;
• payment documents are issued to taxpayer A.

The procedure for calculating the amount of deduction

The calculation of the tax refund will differ depending on whether the citizen pays for his own education or pays for the education of relatives.

When paying for self-study

To calculate the refund, the amount paid for studies during the current calendar year is used. According to the law, the maximum allowable amount of social deductions is 120 thousand rubles, this point was noted earlier. Consequently, no more than 13% of the above-mentioned monetary limit can be taken as a deduction for education, i.e. maximum 15,600 rubles.

This restriction is relevant for all existing deductions, with the exception of charity and various types of expensive treatment.

According to the law, a taxpayer can expect a refund of a maximum of 13% of the amount of education costs, but not more than 6,500 rubles per calendar year for each student (13% of the previously mentioned 50,000 limit).

At the same time, the maximum permissible deduction limits for personal education and training of children do not overlap in any way and are calculated separately.

For a better understanding, consider the procedure for calculating deductions using a specific example. During 2015, citizen A. paid for the education of two daughters: 20 thousand for a part-time student and 30 thousand for a full-time student at a technical school. During the same year, the taxpayer earned 200 thousand rubles, of which 26 thousand were calculated at a 13% tax rate. Due to the fact that one of the daughters is studying in the correspondence department, citizen A. will be able to return the deduction only for the education of his second daughter. Its size will be: 30000x0.13=3900 rubles.

How to return the deduction?

In general, the procedure for returning education deductions can be divided into 3 main stages.

First stage. Collection of documents

The list of required documents, papers and certificates includes the following items:

• certificate 2-NDFL. Issued by the accounting department at the place of work. If a citizen has changed jobs over the course of a year, he must obtain a certificate from each employer;
• declaration 3-NDFL;
• agreement with an educational institution. In addition to other data, the body of the contract must clearly indicate the cost of study. A copy of this agreement, certified by the applicant, is submitted to the tax inspectorate for consideration - he needs to put his signature on all pages of the copy. In addition, the contract must indicate the details of the license that allows the institution to provide educational services. If the cost of study has increased throughout the year, in addition to the contract, you must provide documents confirming this fact;
• passport;
• copies of payment documents indicating that the applicant has paid for his studies. According to the law, the payment documents must indicate the citizen with whom the institution has entered into an agreement for the provision of educational services;
• application for refund.

If a taxpayer applies to the inspectorate in order to receive a refund for the tuition fees of children, sisters and brothers, in addition to the above list, he needs to prepare the following documents:

• a certificate from the institution indicating that the relative received full-time education. It is presented if information about this point is not noted in the agreement concluded with the establishment;
• student's birth certificate in original and copies;
• documents indicating the existence of a relationship with a sister or brother. Birth certificates will do.

If the agreement with the educational institution and payment documents are issued to one of the parents, and the other spouse will receive the refund, in addition to the above items, you must provide a copy of the marriage certificate.

The list of required documents may change in accordance with amendments to current legislative provisions; please check this point in advance. To avoid unnecessary time costs and misunderstandings, take the original of each document with you to the inspection, a copy of which is submitted to the authorized employee for review.

Second phase. Submission of documents to the inspection

There are several options for submitting prepared documents to the tax office for consideration. Choose the most suitable one for your case.

1. Personal submission to the inspection department at your place of residence. An authorized employee independently checks the contents of the submitted package and points out any inaccuracies.
2. Through a notarized representative.
3. Valuable postal item with a description of the contents. You put all the documents in an envelope, do not seal it, make an inventory listing the contents in 2 copies and, after checking by a postal employee, send the letter to the tax office. This method eliminates the need for you to personally visit the branch, however, if you find any inaccuracies, you will have to spend more time correcting them.

Third stage. Receiving a refund

Submitted documents are checked by inspection staff within 3 months. Within 10 days from the completion of the audit, the taxpayer is sent a notification describing the results. After receiving such a notification with a positive response to the request for a refund, the taxpayer must appear at the inspectorate office and submit an application for a refund of the tax deduction. The application must indicate the details for receiving payment.

The payment is transferred directly within 1 month from the moment the taxpayer submits the relevant application.

By law, a tax deduction can be provided to an applicant as many times as he files a return. The main thing is that the provisions of Article 219 are observed. Tax Code of the Russian Federation.

Application for tax refund for education deduction. Download sample

Application for a deduction to the Federal Tax Service. Sample download

Video - Tax deduction for education statute of limitations