Refund 13 percent of the tuition fee. How to get a tax deduction for education (income tax refund)

17.04.17 327 067 6

For everyone who paid for a university, kindergarten or driving school

This year the tax office will pay me 33 thousand rubles. This is my tuition tax deduction. That's how I got it.

I entered the institute in 2012 as a paid student. At the same time, I got a job to pay for my studies on my own. At the beginning of 2017, I decided to get a tax deduction. Typically, an application for a tax deduction is submitted once a year. But I applied for three years at once: 2014, 2015 and 2016.

To do this, I needed documents from the institute, a certificate from work, a tax return and several applications. Most of the process could have been done in my own accounting department, but since I quit my job, I had to go through all the steps myself.

Anastasia Manukhina

received a tax deduction for education

Who can receive a tax deduction

When you spend money on things beneficial to the state, the state returns part of this tax.

Non-working pensioners and unemployed students do not receive salaries and do not pay income tax, so they are not entitled to a deduction (Article 219 of the Tax Code). Individual entrepreneurs who have chosen a simplified taxation system, a single tax on imputed income and a patent system will not be able to receive the deduction. Also, a deduction is not provided for when paying for studies using maternity capital (subclause 2, clause 1, article 219 of the Tax Code).

You can receive a deduction for yourself or for close relatives - children, sisters and brothers under the age of 24 - if you paid for their education. It is important that they study full-time and not part-time. If you pay for yourself, then the form of training does not matter.

The deduction is received from the costs of studying at a university, kindergartens, schools, driving schools or foreign language learning centers. The main thing is that the institution has a license to carry out educational activities. It does not matter whether it is a government organization or a private one.

How much money can you get

The maximum amount of expenses for which a social deduction will be given is 120,000 R per year and 50,000 R for paying for children's education. The state will return 13% of this amount: up to 22,100 R in year. You can get two deductions per year if you paid for both yourself and your child. If you spend more on training, you will still only get back 22,100 R. Therefore, it is better to pay for expensive training in stages, rather than over several years at once.

Tax deduction is calculated from income

Suppose working student Anastasia earns 80,000 R per month. She earned 960,000 rubles a year. Of this amount, she received 835,200 in her hands. R. The employer paid 13% of the income tax for it - 124,800 R.

Nastya spent 40,000 on training R, 20,000 each R per semester. She applied for a tax deduction.

After submitting the application, the tax office will deduct education expenses from Nastya’s income for the year and recalculate her personal income tax:

(960,000 − 40,000) × 0.13 = 119,600 R

It turns out that Anastasia had to pay 119,600 R, but actually paid 124,800 R. The tax office will return the overpayment to her:

124 800 − 119 600 = 5200 R

Tax deductions can be obtained for the past three years. In 2017, you can receive a deduction for 2016, 2015 and 2014.

When receiving a deduction, the date of payment for the semester is important, not the start date. For example, you paid for the semester in December 2015, but it began in January 2016. This check is attached to the application for 2015, not for 2016.

How to get a tax deduction

The easiest way to submit documents is at work: you will only need to bring a notification from the tax office about the right to deduction, the accounting department will do the rest for you (clause 2 of Article 219 of the Tax Code of the Russian Federation). But this option did not suit me, because I had already quit.

If you have a personal account on the tax service website, submit your application there. To gain access to the account, you will have to contact the nearest tax office. The login and password for the State Services website will also work.

I did not have access, and I gave the documents in person.

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How to collect documents

1. Documents from the educational institution - confirm that the educational institution is real.
2. Certificate 2-NDFL - confirms that you received a salary and paid personal income tax.
3. 3-NDFL declarations for each year of study confirm your claims for a deduction.
4. An application for the return of part of the personal income tax is a document according to which the tax office will pay.
5. A copy of your passport - just for order.

Documents from the educational institution. You will need a copy of the agreement and a certified copy of the university license, as well as payment documents: checks, receipts, payment orders.

The agreement with the educational institution can be submitted to the tax office in the original. A certified copy will be required for the university license. The copy can be certified by a notary or at the educational institution itself.

You will also need original payment receipts. If you have lost your check, you can restore it at the institute’s accounting department or at the bank (if the payment was made by bank transfer). I lost one check. Restoring the check cost me 160 R and two hours of lost time: I had to go to the institute and write an application to receive a copy of the payment document.

If tuition fees have been increased, you must provide documents confirming the increase.

It is issued by the accounting department of the company where you work or worked. If you have changed several jobs in three years, you will have to travel around and collect documents from everywhere. The certificate must indicate how much you received and how much income tax was paid for you.

Before going to the accounting department for a certificate, call and ask if it is ready. I arrived at the appointed time a couple of times, and then waited because the accounting department did not have time to process it.

To fill out the declaration, you will need your passport information, checks from the educational institution's cash desk to calculate the amount of tax deduction, and information from the 2-NDFL certificate: employer information, codes and amounts of income.

Application for personal income tax refund. Fill it out by hand or electronically. In the application, indicate the bank details and your account number to which the state will transfer the money to you.

In the application, you can immediately indicate the total amount of deductions for several years.

Identity documents. You need a passport and its copy. If you paid for the education of your children, brother or sister, you need to take with you documents confirming your relationship (for example, a birth certificate).

How to submit an application to the tax office

I collected all the documents and went to the tax office. I budgeted a whole day for this adventure, but in reality everything turned out quickly.

I took the electronic queue number and was invited to two windows. In the first one, I submitted all the documents except the application. I submitted my application in the second window. I finished everything in half an hour.

The tax office checks documents for up to three months. The inspector may find errors and refuse a tax deduction - then you will have to submit the documents again. In this case, when filling out, you must indicate that you are submitting a corrective return.

Everything turned out to be in order with my documents. Within a month I received my tax deduction in my bank account.

Remember

1. To receive the deduction, keep all receipts, receipts, and documents from your school.
2. You can apply for a deduction within three years from the date of payment for training.
3. Documents for tax deductions are prepared in the employer’s accounting department or on the tax website. Personally, documents are submitted to the tax office only at the place of registration.
4. If you quit your job, immediately take your 2-NDFL certificates so that you don’t have to go to your employer again later.

Ivanova V.A. at a university for full-time study in the amount of 80,000 rubles. At the same time, for 2016 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles. Accordingly, for 2016 Ivanov A.A. will be able to return 80,000 * 13% = 10,400 rubles. Additional and more complex examples of calculating the tax deduction for education can be found here: Examples of calculating the tax deduction for education How to get a deduction? The process of obtaining a deduction for education consists of: collecting and submitting documents to the tax office, checking documents by the tax office and transferring money. You can learn more about the process of obtaining a tax deduction, indicating the deadlines, here: The process of obtaining a tax deduction for education. The process of obtaining a deduction can be simplified by using our service.

Tax deduction for education

General information An individual who has paid for:

• own training of any form of education (day, evening, correspondence, other);
• full-time education of your child (children) under the age of 24;
• full-time education of your ward(s) under the age of 18;
• training of former wards under the age of 24 (after the termination of guardianship or trusteeship over them) in full-time education;
• full-time education of his brother or sister under the age of 24, who are full-blooded (i.e., having a common father and mother with him) or half-blooded (i.e., having only one common parent with him).

The procedure for providing a social tax deduction for training expenses is established in clause 2 of Art. 219 of the Tax Code of the Russian Federation.

Education Tax Credit Information

Important

If a taxpayer has several places of work, where he is employed under a contract or part-time, certificates are required from all places of work where income tax is levied on accrued earnings. 3 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.

Documents for a 13 percent tuition refund

To apply for a tax deduction through State Services you will need:

• be a registered user of the portal;
• have an electronic digital signature (for an individual, an unqualified electronic signature is also suitable);
• scan all necessary documents.

Directly to submit a declaration, you need to: Log in to the State Services portal Find the “Taxes and Finance” section and select “Acceptance of declarations” Find the service “Providing Form 3-NDFL” In the online form window that opens, fill out the declaration, sign the digital signature and attach scanned documents to it. The status of the submitted application can be tracked in your Personal Account. Here on State Services you can make an appointment with the tax office to provide original documents for reconciliation.

On the information page of the service, select “Registration with the department” and click the “Make an appointment” button.

Social tax deduction for training expenses

In the Russian Federation, 70% of educational services are provided on a paid basis. But the law provides for the possibility of partial reimbursement. But not everyone can take advantage of this right. How to return 13% of tuition fees in 2018? According to the legislation of the Russian Federation, part of the tuition fee can be returned.
This opportunity is available to people who work officially. Among other things, it matters in which institution the education is received. How to return 13 percent of tuition fees in 2018? General points All residents of Russia who work officially pay income tax on their wages.

This withholding is referred to as personal income tax. This tax applies not only to salaries, but also to other incomes of citizens. Thus, personal income tax is levied on the sale of property, rental of real estate, and income from private entrepreneurship.

How to get 13 percent back for studying: understanding the nuances of tax deductions

Konakov V.A. In connection with obtaining a new position, I decided to get a second higher education at a university, the annual cost of training in which is 100,000 rubles, and the duration of training is 3 years. That same year, he entered the university and decided to immediately pay the full tuition fee for 3 years in the amount of 300,000 rubles. At the beginning of 2018, Konakov V.A. applied to the tax authority to receive a social tax deduction for training expenses (he did not claim other deductions).

Info

Because expenses for which you can receive a social deduction are limited to 120,000 rubles, the refund amounted to 15,600 rubles: 120,000 rubles. x 13% = 15,600 rub. Since the employer in 2017 paid from the income of Konakov V.A. Personal income tax in the amount of 78,000 rubles (50,000 rubles x 12 months x 13%), he was able to receive the deduction in full.

If Konakov V.A. paid the cost of training in stages, i.e.

What documents are needed to receive a 13 percent tuition refund?

Today, an applicant can receive money for:

• your studies;
• educational services for children;
• training brothers or sisters.

But there is no way to return the money for your spouse’s studies. Such a right is not specified in the Tax Code of the Russian Federation. Therefore, you should not expect your request to be satisfied. There are a few more nuances that you need to know about before creating a package of documents.
Here they are:

1. If a person returns money for his studies, it does not matter how old he is. The form of education also does not matter.
2. To make a deduction for the education of children or siblings, it is necessary that an agreement be concluded with the applicant. Money for educational services must also be transferred by the person claiming compensation.
3. Deductions for “brothers” are due until the relatives reach 24 years of age and provided that they are studying with full credit.

How to get 13% back on tuition

So, the list of required papers includes the following:

• completed declaration;
• application to the tax service for compensation;
• information on wages issued according to a special form 2-NDFL;
• an agreement with an educational institution, which stipulates the provision of paid services;
• receipts, payment orders or other documents that can confirm payment for education.

If you apply for a tax deduction for the education of children, then you also need a certificate confirming full-time education, a child’s birth certificate (or a document confirming the appointment of guardianship). When paying for the education of brothers or sisters, you must confirm your relationship.

List of documents in exchange for monetary compensation for training

However, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for training in 2017, you can return the money only in 2018. If you did not apply for a deduction immediately, then you can do it later, but no more than for the last three years.

Attention

For example, if you studied and paid for your studies at a university in 2013-2017 and did not receive a tax deduction, then in 2018 you can get your tax back only for 2015, 2016 and 2017. The entire procedure for obtaining a deduction usually takes from three to four months (most of the time is spent checking your documents by the tax office). Note: from January 1, 2016, the social tax deduction for training can be received through the employer, and there is no need to wait until the end of the calendar year.

This means that if a person is employed and pays taxes, then for paying for training, for himself or for close relatives, he can count on a refund of funds, the amount of which can be up to 13% of the total cost. Also read about this topic on our portal: In what situations can you get a tax deduction for your own education and the education of your children? You can get back part of the money spent on your own training in cases where:

• a person studies and, accordingly, pays for studies in educational institutions on an official basis (this includes universities, technical schools, as well as all kinds of training courses, for example, a driving school);
• he is officially employed, which means he is a tax payer.

At the same time, you can get your money back for any form of training that exists today.
Conditions for receiving To apply for a refund of 13 percent for training, a person needs to familiarize himself with the basic conditions for receiving deductions from the Federal Tax Service. There aren't many of them. First, let's look at the general requirements. To be eligible to make a request on the prescribed form, a person must:

• transfer personal income tax in the amount of 13% (no more, no less);
• have an official place of employment;
• be a citizen of the Russian Federation.

Only an adult can claim the deduction. The exception is emancipated citizens. Such people can also ask for deductions. But in real life, this kind of circumstances almost never occurs. About refund for studies A refund of 13 percent for tuition is a procedure for reimbursement of funds for educational services provided to a citizen or his close relatives.

Tax deduction for educationA citizen who has paid not only for his own education, but also for the education of his children and brothers/sisters has the right to receive it. You will learn about what documents need to be sent to the Federal Tax Service and what the size of the tax deduction for education is in our article.

How is the personal income tax refund for training carried out?Does distance learning at a university give the right to a deduction?

A tax deduction is understood as the amount of money by which the tax base should be reduced.

All tax deductions are provided for in the Tax Code, and the same law also defines the procedure for obtaining them. The tax deduction for education that interests us is enshrined in Article 219 of the Code and refers to the types of social deductions.

A tax deduction, in particular for training, can only be received by a tax resident of the Russian Federation. This is a unique status in tax law, which is not affected by the status of Russian citizenship and is determined only by the taxpayer’s permanent residence in the territory of the Russian Federation.

The law allows you to return a tax deduction for studies both when paying for your own education and in the case of paying for the education of loved ones. In particular, a citizen who has made payment can claim a tax deduction:

1. Own training in any form.
2. Education of a child under 24 years of age who has received full-time education.
3. Full-time education of a minor ward/ward.
4. Full-time education for a former ward/ward under the age of 24.
5. Full-time education of full/half-siblings (until they reach 24 years of age).

But! There is no tax deduction for a child’s education at a university if it was paid for from 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 studies.

You can receive a tax deduction for the education of children not only in cases of receiving education at universities, but also if you have 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 the agreement with the kindergarten must be separated from other services);
• institution of additional education for the child (for example, a music school, an art school, a sports section, etc.);
• institution of additional adult education (for example, driving school, advanced training courses, etc.).

The statuses and types of educational institutions are determined by the Law “On Education”.

A tax deduction for education is also provided if the student was on academic leave in accordance with the established procedure.

In this case, you can receive 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 tax deductions for education, whether for a child’s education in a Russian educational institution or a foreign one.

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Documentationfor a 2019 study tax refund. How and when to write an application for a tuition tax refund

To apply for a tax deduction for training paid for in 2019, in addition to the 3-NDFL declaration, you must submit the following documents to the tax office:

1. Child's birth certificate or passport.
2. A certificate confirming the child’s full-time education.
3. A copy of the agreement with the educational organization on the provision of relevant services. In this case, the party to the agreement should not be the student, but the one who pays the tuition fees. If during training the cost for a specific period was higher than under the contract, then the citizen additionally submits copies of relevant documents confirming this fact (for example, an agreement to the training contract).
4. A copy of the educational institution's license.
5. A payment document that confirms payment for the child’s education.
6. Certificate in form 2-NDFL about the income received and accrued taxes of the applicant.

In some cases, when applying for a tax deduction for education, the list of documents is supplemented with other papers (for example, if you change the amount of tuition fees, you will need an order or instruction about this).

If a citizen, when filing a tax return, calculates the amount of tax that is due for refund from the budget, then an application for a personal income tax refund must also be attached to the documents for a tax deduction for education for 2018.

In this case, the entire amount of tax that was paid in excess must be returned to the citizen within 1 month after filing the appropriate application, but not earlier than the desk tax audit is completed.

When a citizen submits copies of documents to the Federal Tax Service to receive a tax deduction for education, he should take the originals with him so that the tax inspector can verify the papers if any doubts arise.

How to get your tuition tax refund in 2019. Statute of limitations for tax refunds

Let's move on to the question of how to get a tax deduction for education. In order to receive a tax deduction, you must fill out a tax return in form 3-NDFL with the Federal Tax Service at the place of registration. The statute of limitations for filing a tax deduction for education is 3 years. That is, in 2019, a tax deduction for education can be obtained on returns for 2016-2018.

The tax office checks the submitted declaration and documents for tax deduction for education within 3 months from the date of their submission.

The amount of tax deduction for education is limited to the following limits:

• if the costs of paying for education are related to the education of your children/wards/wards, then a tax deduction for education can be received in the amount of 50 thousand rubles. per year for each child;
• if a citizen paid for his own education or the education of his brothers/sisters, then the tax deduction for education will be 120 thousand rubles. in year. But in this case, you should remember that this amount includes all social tax deductions that a citizen can claim. Therefore, the applicant has the right to choose how to take this amount of deductions.

How to correctly calculate the tax deduction for studies

1. Calculation of tax deduction for your training (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 is 31 thousand rubles.

   Training costs amount to 50 thousand rubles. Accordingly, the amount to return 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 6,500 rubles); Her training expenses are less than the established limit of 120 thousand rubles. - accordingly, she will be able to receive a tax deduction for training in full - 6,500 rubles. in a year.

2. Calculation of tax deduction for your training (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 amount to 145 thousand rubles. But since tax legislation sets a limit of 120 thousand rubles, the amount that A. can claim is 15,600 rubles. (RUB 120 thousand * 13%).

   A. paid income tax in the amount of 31,200 rubles. (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.

3. Calculation of tax deduction for child education
   In 2018, A. paid 80 thousand rubles for her daughter’s full-time studies at 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 is 31,200 rubles.

   The expenses for training daughter A. amount to 80 thousand rubles. But since tax legislation sets a limit of 50 thousand rubles, the amount that A. can claim is 6,500 rubles. (50 thousand rubles * 13%).

   A. paid income tax in the amount of 31,200 rubles. (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.

4. Calculation of tax deductions for paying for the education of several children In 2018, A. paid 80 thousand rubles for her daughter’s full-time education, 40 thousand rubles for her son in kindergarten, and 60 thousand rubles for her daughter’s correspondence education at the institute.

   In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).

   The amount of personal income tax that the employer withheld from her is 31,200 rubles.
   

   Regardless of the amount spent on training, the law sets a limit of 50 thousand rubles. for each child.

   
   For her daughter, who is a full-time student, A. will receive a tax deduction in the amount of 6,500 rubles. (50 thousand rubles * 13%); for a son in kindergarten - 5200 rubles. (40 thousand rubles * 13%); A. will not receive anything for her second daughter, since the child is studying by correspondence.
5. Calculation of tax deductions for your education together with other social deductions In 2018, A. paid 90 thousand rubles for her training. and spent 40 thousand rubles on her husband’s treatment.

   In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).

   The amount of personal income tax that the employer withheld from her is 31,200 rubles.

   The amount of expenses incurred by A. in 2018 amounted to 130 thousand rubles. Since the law sets a limit of 120 thousand rubles, A. will be able to receive only 15,600 rubles. (RUB 120 thousand * 13%).

Thus, you can receive a tax deduction for training by submitting a 3-NDFL declaration to the Federal Tax Service at the place of registration within 3 years following the year of payment for training. Moreover, the payment agreement should be concluded not with the student, but with the one who will pay for the training.

Tax legislation does not contain restrictions on which educational institution a citizen studies at - foreign or Russian. But the Tax Code sets appropriate limits, beyond which a tax deduction cannot be obtained.

The tax deduction for training is refunded once a year after checking all submitted documents to the Federal Tax Service. The verification takes 3 months from the date of acceptance of the declaration.

Instructions

A student, his parents or guardians can apply for a tax deduction. A prerequisite is to pay for studies from your own income in the form of wages. If you spent maternity capital, winnings, prizes or dividends, taxes will not be refunded.

Parents can return part of the funds for their children’s education until they reach the age of 24, and guardians - when they reach the age of majority. In any case, the form of education must be full-time. Also, brothers and sisters have the opportunity to receive a deduction if they work and are adults.

The maximum amount you can receive does not exceed RUB 50,000 for each child. But in reality you will receive the amount of overpaid tax. Let's look at this point using the following example. Training costs 30,000 rubles, and your income this year (" ") is 380,000 rubles. For the year, the tax amount will be 49,400 rubles. It is paid by you, as it is calculated from you monthly. Let's say you received 350,000 rubles, which means the tax amount should be less by 3,900 rubles. This is exactly the amount you will receive.

In case of self-payment, the deduction is due to you from the age of 18 to the age of 24. To do this, you need a document confirming that you worked while studying and paid the appropriate taxes.

An educational institution, be it a school, kindergarten or university, must have the appropriate license. It can be located both in Russia and abroad, be state-owned or commercial.

It is necessary that all documents are completed correctly. This will help avoid problems when receiving a deduction. Upon admission, an agreement is signed; it must indicate the person who will pay for the education, otherwise it is unlikely that anything will be returned. The details of the same person are included in all payment documents.

To receive a social deduction, you must provide the following documents to the tax service:

A written statement of desire to receive a tax deduction for education;
- completed personal income tax return;
- 2nd personal income tax certificate from the place of work, with the amounts of accrued and paid taxes indicated therein;
- a copy of the agreement with the educational institution where the training took place;
- a copy of the license of the educational institution;
- a certificate from an educational institution confirming full-time study;
- copies of payment documents confirming the fact of payment for studies by the taxpayer;
- a copy of the child’s birth certificate;
- a copy of the order appointing guardianship (trusteeship).

Sources:

• Tax Code of the Russian Federation, part two, article 219
• What documents are needed for student tax?

Students studying commercially have probably heard that you can get back some of the money spent on education. But not everyone knows how, when and where to get this money.

You can return 13% of the cost of training, this is called a tax deduction for training. But deductions have their limitations.

What is a tax deduction

Tax deduction - an amount that is deducted from the income of individuals in the amount of 13%, is regulated by the Tax Code of the Russian Federation, Article 219. The refund is not made from tuition fees, but part of the tax on income paid during the year is returned (also withheld at work with wages).

In order to get your 13% back you need to:

1) Pay for your studies (yours, your children’s or those under your care).

2) Be a payer of taxes on personal income.

To find out the amount you will receive, you need to take an income certificate in form 2-NDFL, it indicates your annual income and the tax (13%) that was paid. From the total amount of income you need to subtract the amount of expenses spent on training and subtract the tax. As a result, the state returns the difference between the amount you paid and what you should have paid.

It should be borne in mind that the amount of deduction is limited by the state - no more than 120,000 rubles.

Recipients of the deduction can be: students who pay for their studies from their own funds, as well as parents of students under 24 years of age, and their guardians and trustees.

It does not matter whether you receive an education in a public or commercial institution. You only need to check the availability of a license to provide education services.

A refund can be issued not only when receiving higher and secondary education, but also, for example, if you study at, take advanced training courses, and so on, you can also claim a tax deduction.

What documents are provided?

To receive a social deduction, you must provide the tax office with:
- an agreement and a copy of the training agreement, which can be issued to the student or to his parents (trustees, adoptive parents);
- payment documents (copies) confirming the fact of payment for training;
- certificate of income in Form 2 of personal income tax;
- application for a tax deduction;
- a certified copy of the educational institution’s license.

To receive a tax deduction, you must provide all of the above documents to the tax office at your place of registration, at the end of the calendar year in which the payment was made, but no later than three years.

Complaining about the high cost of education, many do not even suspect that part of the amount spent on training can be reimbursed. True, for this you will have to collect documents, provide information about your income and try to figure out how to return 13 percent for your studies. And taking into account the fact that 2/3 of all students study on a paid basis, this topic should be of interest to many.

Theoretical basis

The legislation provides that every taxpayer has the right to social deductions. The relevant Federation Code specifies cases in which this is possible. Thus, social tax deductions can be provided on the amount that was paid for education in each calendar year. At the same time, partial compensation in the amount of 13 percent for studies can be received both for your own paid education and for the education of your siblings, adopted children, brothers or sisters.

Parents can count on tax deductions until their children turn 24 years old. However, they must study full-time. Guardians can receive compensation to pay for their wards' education until they reach 18 years of age. But at the same time, the amount of compensation for both parents cannot exceed 50 thousand rubles per child. Also, a refund of interest for studies occurs in the case of payment for full-time education of a brother or sister who is under 24 years of age.

Conditions for payments and amounts of compensation due

In order to receive 13 percent for study, your educational institution must have a license or other document confirming its status. However, if payment is made at the expense of maternity capital, then compensation payments are not provided. Another condition is the mandatory filing of a tax return at the end of the reporting period.

Please note that the base for compensation of amounts for the education of children cannot be more than 50,000. And if you spent money on your own studies, the state will return 13% of the amount that does not exceed 120,000 rubles during one calendar year. In this case, you can apply for tax deductions for the three previous years by providing the relevant and accompanying documents.

How is payment processed?

Before you dream about where you will spend the funds returned by the state, find out how to return 13 percent for your studies. To begin with, all conditions regarding the educational institution and the age of the student must be met (when paying for the education of children, brothers, sisters). Moreover, all income of the taxpayer must be declared and submitted to the appropriate authority within the allotted period.

If all conditions ensuring a 13 percent return from study are met, then you can apply for tuition reimbursement. The decision on each specific case and the calculation of the amounts subject to compensation are made within three months. If during the specified period from the moment you submitted your application for compensation you have not received either money or a reasoned refusal from the tax office, then you have every right to complain to a higher authority.

Required documents

Before going to the tax office, it is advisable to thoroughly understand how to return 13 percent for studying. If you miss any document, the amount due to you will not be compensated. So, the list of required papers includes the following:

• completed declaration;
• application to the tax service for compensation;
• information on wages issued according to a special form 2-NDFL;
• an agreement with an educational institution, which stipulates the provision of paid services;
• receipts, payment orders or other documents that can confirm payment for education.

If you apply for a tax deduction for the education of children, then you also need a certificate confirming full-time education, a child’s birth certificate (or a document confirming the appointment of guardianship). When paying for the education of brothers or sisters, you must confirm your relationship.

Important nuances

If you want to figure out how to return 13 percent for your studies before going to the tax office, then you can simply download a program on the official website of the Federal Tax Service that allows you to fill out a declaration and find out for yourself whether you are entitled to compensation. If yes, then you can start collecting documents.

Please note that the payer indicated in the payment order or receipt must be the person who will issue the tax deduction. Otherwise, the tax office has no right to reimburse it. You also need to know that there is no point in filing tuition receipts before the end of tax season. You only need to provide documents at your place of registration. By the way, amounts paid for training not only at a higher educational institution are subject to refund. They compensate for paid kindergarten, school and secondary technical education.

In addition, be prepared for the fact that you may not get back the full amount you expect. The size of the benefit depends not only on how much you spent. Equally important is the amount that was paid from your income to the budget as taxes.