Social deduction for a child's education. When can I file a return to receive the payment? A citizen who has paid can receive a deduction

Sections:

Who can get a 13% refund on tuition?

The tuition tax credit is subject to the general requirements for claiming tax credits. Separately, it should be noted that a refund of 13% of the amount of educational expenses can only be obtained if the educational institution has the appropriate license or other document that confirms the status of the educational institution (,). Note that the form of training does not matter for receiving the deduction ().

Of course, actual tuition costs must be confirmed. In this case, the taxpayer must pay for the educational contract at his own expense. If, for example, educational expenses were paid off from maternity capital, then you will no longer be able to claim a deduction ().

It often happens that one person studies, and another pays for his education. In this case, the second citizen can receive a tax deduction, but only if he paid for education for his brother, sister or children under 24 years of age, or for a guardian or ward until he reaches 18 years of age (and then after the termination of guardianship or trusteeship until he reaches 24 years old). It is also required that the relative receive a full-time education. However, if the taxpayer does not have a family relationship with the person whose education he is paying for, or they are more distant relatives (grandparents and grandchildren; uncles, aunts and nephews, etc.), then he does not have the right to receive a deduction (,) . It will not be possible to take advantage of the deduction if one spouse paid for the education of the other ().

When paying for a child's education, spouses have the right to take advantage of a deduction, regardless of which of them has documents confirming educational expenses. In this case, each spouse must be the parent of the child. If the spouse is not the child’s parent, then he 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 no deduction will be provided for them (letter,). Therefore, it is important to ensure that the costs for education and other services are clearly separated in the contract and in payment documents.

Please note that either parent can apply for a tax deduction for expenses on a child’s education. The income of each spouse relates to jointly acquired property and is joint property, therefore, either spouse has the right to receive a tax deduction from the full amount of training ().

Thus, you can receive a tax deduction for training if the following circumstances exist simultaneously:

• you are a personal income tax payer;
• you pay for your own education in any form, or the education of a brother, sister or children under 24 years of age, or of a guardian or ward until he reaches 24 years of age in full-time form;
• funds from the employer or maternity capital were not used to pay for training;
• you have documents confirming expenses specifically for 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 - you must take into account that social tax deductions are calculated cumulatively (120 thousand rubles per year) (). Therefore, if during the reporting year the taxpayer incurred treatment expenses in the amount of 100 thousand rubles. and filed a declaration accepting them for deduction, then he can only use the deduction for training in the amount of 20 thousand rubles;
• tuition fees were paid within three years preceding the year of filing the declaration.

How much can I receive a tax deduction for training?

The maximum deduction amount depends on whose training the taxpayer paid for:

• own training. The amount of tax deduction in this case will be no more than 120 thousand rubles. for the tax period (year);
• education of your child until he reaches the age of 24 years. The deduction amount is no more than 50 thousand rubles. per year for each child;
• education of the ward or ward until he reaches the age of 18, as well as after the termination of guardianship over him until he reaches the age of 24. Only expenses for obtaining full-time education are accepted for deduction. The deduction amount is no more than 50 thousand rubles. per year for each person under guardianship or ward;
• education of their full or half brother (sister) until they reach 24 years of age. And in this case, only 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 during the entire period of study, including the period of academic leave ().

What documents are needed to receive a tax deduction for education?

• declaration 3-NDFL;
• certificate 2-NDFL (issued by the employer);
• a copy of the agreement with the educational institution for the provision of educational services;
• a certificate from the educational institution stating that the taxpayer was a full-time student (if the education is paid for by guardians or parents and the form of education is not specified in the agreement with the educational institution (, );
• birth certificate of the child in case of payment of tuition by a parent or guardian;
• documents confirming the relationship of the person for whom the taxpayer is paying for education (child’s birth certificate, birth certificate for oneself and for a brother/sister, a copy of the document establishing guardianship (trusteeship);
• payment documents confirming actual training expenses incurred. These may include a receipt for a receipt order, a bank statement about the transfer of funds, a cash receipt, etc.;
• application for a tax deduction for education (upon initial submission of documents);
• an application for a refund of overpaid 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 choosing the country of study. However, if the training took place in a foreign educational institution, then you must 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 Russian Ministry of Finance takes a different position on this issue, indicating that the status of a foreign educational institution must be confirmed by relevant documents provided for by the legislation of that foreign state, and notarization of copies of such documents, as well as notarization of their translation into Russian is not required (). However, it would be a good idea to contact your tax office for advice on the documents that need to be submitted.

Financiers are loyal to the issue of providing a deduction even if the training took place not in an educational organization, but with an individual entrepreneur. Moreover, a deduction can be provided even when an individual entrepreneur does not have a license to carry out educational activities - after all, it is not obligatory for them (,).

Education is a matter of national importance, paying taxes even more so. Therefore, the state in the Russian Federation financially stimulates those who study for their own and at the same time are conscientious taxpayers. Citizens of the country have the opportunity to return part of the funds spent on their own education, as well as on educational services for certain categories of relatives. We will talk about what a tax deduction for education is, what its size is, who is entitled to it and what documents need to be prepared for this.

Any person who officially pays personal income tax (NDFL) in Russia can count on a tax deduction for training (it is classified as social). By giving 13% of each salary to the state, you can get part of this money back if you enter into an agreement for the provision of educational services. And both for yourself and for your children and even for your sister or brother.

The following categories of taxpayers can count on a tax refund for training benefits:

• citizens of the Russian Federation paying personal income tax;
• pensioners who worked in the year for which the tax deduction is issued;
• foreigners-residents of the Russian Federation (spend more than 180 days a year in Russia and pay personal income tax).

In what cases can you apply for a tuition deduction?

As with any other social deduction, the tax is returned to the person whose name is indicated in the contract for the provision of services as the payer.

The Tax Code of the Russian Federation (Article 119) stipulates several grounds on which the right to a deduction for training appears. Among them:

1 Own training.

Currently, tax legislation does not limit the form of education in any way: you can receive education in a full-time, evening, correspondence, distance learning department of a university or secondary specialized educational institution, take short-term courses (advanced training, mastering a new profession), study in a driving school, participate in trainings, etc. Further. The main thing is that the educational institution has a license for educational activities. Interestingly, a deduction can also be obtained for education outside the Russian Federation - a notarized translation of the license is required.

2 Education of a child under 24 years of age.

note You can receive a tax deduction for your child’s education only if he is studying full-time. As in the case of an adult, you can return your personal income tax for educating your offspring in any licensed educational institution. These could be vocational training courses, a private kindergarten (from the total payment under the contract, the amount spent specifically on training programs is allocated; food and care are not included), schools of additional education - music, art, etc. If the child studied with a tutor, he must be an individual entrepreneur under the patent tax system.

In this case, the rule also applies: the child must study only full-time. There are two gradations: before reaching the age of 18, you apply for a deduction for the education of your ward (ward). When the latter reaches the age of majority, the documents indicate “former ward/ward.”

4 Education of a brother or sister until they reach the age of 24 years.

A mandatory requirement is full-time study. A brother or sister can be either full-blooded (from the same mother and father) or half-blooded (for example, your mother’s son from her second husband).

There is no deduction for the education of a spouse, as well as non-immediate relatives (nephews, grandchildren, grandparents, etc.). The state will not return money for education using maternity capital funds. A deduction for training provided by an employer can be issued if you are contractually obligated to compensate for the funds spent on your education.

Amount of tax deduction for education

The amount of tax refund for training is calculated in the same way as for any other personal income tax deduction. Since 13% of the cost is returned, you take the amount spent on educational services and multiply it by 0.13. There are two restrictions. Firstly, you cannot receive more than you paid in income tax in the year you completed your studies. Secondly, there is an upper threshold for deductions for educational services.

Unlike the deduction for treatment, where the maximum amount of personal income tax refund depends on the cost of services provided, in the case of training there are several gradations of tax deduction depending on the categories of students.

• 120,000 rubles - for your own education, as well as for the education of your brothers and sisters.

For example, in the reporting year you earned 800,000 rubles, paying 104,000 rubles in personal income tax on them. Even if you spent, say, 200,000 rubles on your own training, the tax will be returned only on 120,000 rubles (you will receive 13% of this amount in your hands - 15,600 rubles). Another important point: 120 thousand rubles is the maximum amount for all social deductions provided in the reporting year. That is, if you apply for a deduction for both treatment and education, you will get back at most 15,600 rubles. in total (how exactly to distribute these deductions in the declaration is up to you, the total amount will not change).

• 50,000 rubles - for training children and wards.

If you apply for deductions for both children and yourself, the maximum tax benefit for the education of your son or daughter still cannot be more than 50,000 rubles, and the total amount cannot be more than 120,000 rubles.

Citizen G. spent 121,000 rubles on his university studies in 2017. His income in the same year amounted to 761,000 rubles. The maximum deduction that G. can count on is 120,000 rubles. The amount of tax to be refunded is 120,000 * 0.13 = 15,600 rubles.

Citizen S. spent 54,000 rubles on his son’s foreign language courses in 2017. In addition, he underwent treatment at a sanatorium for 54,000 rubles. S.’s income in the reporting year amounted to 593,000 rubles. He is entitled to a tax deduction for his son’s education in the amount of 50,000 rubles and a deduction for treatment in the amount of 54,000 rubles. Total tax amount to be refunded: (50,000 * 0.13) + (54,000 * 0.13) = 13,520. Unfortunately, it is impossible to transfer the excess amount from the “children’s” deduction to the unused balance of the deduction for treatment.

How to get a tax deduction for education: step-by-step instructions

There are two options for applying for a tax deduction for education. This can be done through the tax office at your place of residence, as well as through your employer. Both methods have common points, but there are also differences.

Method #1. Tax refund through the tax office

When you choose this option, you receive the entire amount at once. You can apply for a tax deduction for training through the Federal Tax Service at any time within three years from the year you received the educational service. Let's say in 2017 you completed training at a driving school. In this regard, you can express your desire to return part of the tax paid in 2017 until the end of 2020. There is only one rule: personal income tax must be paid in the same year in which the training was conducted. If you were, say, on maternity leave in 2017 and did not pay personal income tax, then no future tax payments will help you receive a deduction for 2017.

1 Collection of necessary documents.

The standard package of documents for applying for a tax deduction for education includes:

• Copy of Russian passport
• Tax return in form 3-NDFL. Next there will be a section with detailed step-by-step instructions on how to fill out and send the declaration through the tax website.
• A certificate of income for all places of work in the reporting year where the employer paid income tax for you (form 2-NDFL) is issued by the accounting department of the organization where you worked. Certificates must be provided both for the main place of work and in case of part-time employment.
• A copy of the agreement with the educational institution addressed to the payer. This is highly desirable, because if your child is studying and an agreement is concluded between him and the educational institution, difficulties may arise with the return of personal income tax. Find out how to overcome them in the “Frequently Asked Questions” section.
• A copy of the license of the educational organization, certified by the seal of this organization. However, the website of the Federal Tax Service notes that if there is information about the license in the contract, there is no need to attach a copy of it.
• Copies of receipts, checks or other payment documents confirming payment for educational services.
• Application to the Federal Tax Service with a request to return the tax amount and details where it should be transferred.

If the deduction is issued for the education of children, wards, a brother or sister, you must also attach:

• A copy of a document confirming relationship with the recipient of educational services. This could be a child’s birth certificate, similar documents for oneself, a brother or sister, a guardianship (trusteeship) agreement in which relatives are mentioned.
• A certificate of the form of study (if the full-time course is not specified directly in the contract).

The package of documents must be submitted to the Federal Tax Service at the place of your registration. If you are registered in one locality and live in another (located in the area of ​​responsibility of another Federal Tax Service), you will have to either travel or send documents in another way. You can find the address of your inspection using a special service of the Federal Tax Service: https://service.nalog.ru/addrno.do.

1. Personal delivery of documents at the tax office. You must take original documents with you (passport, contracts, birth certificates). The tax office will certify your copies and tell you if all the documents are in place. Most often, even if there is a shortage of any paper, the package is accepted and they are allowed to “deliver” the document a little later (but not before the start of the desk check). Please note: your papers will not be checked by the same employees who accept documents in the office. Therefore, there is no point in explaining to them the lack of any supporting documents. It's better to come another time, properly prepared.
2. Send documents by Russian Post by registered mail with notification. In this case, you should make an inventory of the papers enclosed in the envelope.
3. Submit the package of documents to the Federal Tax Service through an authorized representative. To do this you will need to issue a power of attorney.
4. Submit documents electronically. The most convenient way, but in this case you need to fill out the declaration yourself and send it through the taxpayer’s personal account. Below there will be video instructions on how to do this through the tax website.

3 Tax refund.

The maximum period for returning personal income tax for a tax deduction is 120 days (90 days for a desk audit of the declaration and 30 days for transferring funds according to the applicant’s details).

Method #2. Tax refund through employer

In this case, you will receive a tax refund not in a lump sum, but in installments, in parts, in the form of a salary, from which personal income tax is not withheld. The advantage is that you don’t need to wait until the end of the year; you can apply for a deduction immediately after paying for your studies. The procedure is as follows:

1 Preparation of documents.

Unlike the package of documents submitted to the Federal Tax Service to receive a deduction through the tax office, in this case the list of documents will be shorter. A declaration in form 3-NDFL is not required, as well as a certificate of income from the place of work where you are going to return the tax. The application is filled out not for a tax refund, but for issuing a notice to the employer. The essence of the procedure is that the tax office checks the documents and confirms: yes, this citizen is indeed entitled to a tax deduction by law.

2 Submitting documents to the tax office.

Documents are submitted to the Federal Tax Service at your place of residence in the same ways as when filing a tax refund through the tax office: in person, by mail, electronically through your personal account on nalog.ru or through an authorized representative. Within 30 days, the Federal Tax Service is required to issue you a notice to your employer that you have the right to a tax deduction.

3 Transfer of notice to the employer.

The notification, together with an application for a deduction (sample - on the website nalog.ru) is submitted to the accounting department of your employer. Further all calculations are made there. You will begin to receive a salary increased by 13% (due to the fact that personal income tax is no longer withheld) from the month of filing the notice until the deduction is exhausted or the year ends. If the deduction amount has not been exhausted and the year has ended, you can apply for the remainder of the tax overpayment through the Federal Tax Service. To do this, perform all the actions mentioned for method No. 1.

Video instructions for filling out the 3-NDFL declaration

Video: How to fill out the 3-NDFL declaration for a refund of training tax

Video: How to fill out an application for a personal income tax refund

Video: How to send 3-NDFL through the Taxpayer’s Personal Account in 5 minutes

You can receive a deduction for a child’s education only if the educational services were provided at the taxpayer’s own expense.

You can apply for a personal income tax refund for the education of a child under the age of 24 - both natural and adopted or under guardianship. It is allowed to issue a deduction for several children, within the total limit of 50,000 rubles and the income tax you paid (that is, they will return you at most 13% of 50 thousand rubles - 6,500 rubles).

Training must be carried out full-time, in an educational institution of any form of ownership (both public and private), in Russia or abroad.

Note! The parent must be indicated in the contract as the customer of educational services and the payer (mother or father - it doesn’t matter; according to Russian law, these expenses are considered joint). If you “blundered” at the stage of concluding a contract, and the customer is a child, the situation can be corrected by submitting payment documents issued in your name. For example, a receipt from the bank where you paid for the next semester for your offspring.

In 2017, Ivanova A.M. entered into an agreement for her daughter to study full-time at a university. The cost of training in the first year was 125,000 rubles. Ivanova is on maternity leave and personal income tax was not paid for her in 2017. Her husband Ivanov N.M. filed a deduction for himself, attaching a marriage certificate to the submitted documents. Since in 2017 his official income was 260,000 rubles, he received the maximum deduction - 50,000 rubles, returning 13% of this amount - 6,500 rubles.

We receive a deduction for the education of a brother/sister

You can receive a deduction for the education of full and half-siblings in the same amount as for yourself (up to 120,000 rubles). But the right to a tax refund only applies until the brother or sister turns 24 years old. As with children, a brother or sister must be a full-time student. The place of study is not of fundamental importance; it can be in Russia or abroad. A necessary requirement is a license from the country in which the educational organization is registered. A certified copy of this document must be provided to the tax authorities.

You will prove your relationship with your brother or sister using birth certificates - yours and your brother's/sister's. In rare cases, the Federal Tax Service may require other supporting documents (court decisions on the divorce of parents, decisions of guardianship and trusteeship authorities, and so on.

Note! The contract for the provision of educational services must include you as the customer. If the document was signed by a brother/sister, then receipts for payment of their education should be issued to you.

Alexey P. paid 400,000 rubles for 4 years for his then 18-year-old sister’s full-time university education in 2015. In 2018, he decided to get a tax deduction. All the conditions were suitable: the three-year period had not passed, P.’s income in 2015 was 930,000 rubles, all documents about his relationship with his sister (birth certificates) were available. My sister has not reached the age of 24.

The maximum amount due to Alexey P. for return is 15,600 rubles (13% of 120,000 rubles.– he is entitled to a deduction only for the year in which he paid for training). This amount could have been much larger if, say, he had invested his money in and used it to pay for his sister’s educationevery100,000 rubles per year. Then you could get 15,600 rubles. for 2015, 2016 and 2017, and in 2019, issue for the current year. In total, P. could return 62,400 rubles.

FAQ

There are no legal restrictions on the number of tuition deductions. You have the right to apply for a personal income tax refund every year if you used educational services that fall under all the requirements of the Tax Code. There are restrictions only on the amount: 120,000 rubles for yourself, brothers and sisters, 50,000 rubles for children and wards. Social deductions unused in the current year are not carried over to the next year. It is also impossible to carry over the deduction to the next year if the training costs were higher than the maximum amount for the tax benefit.

Muscovite Alexander O. paid 111,500 rubles for his studies at the university in 2017. The personal income tax, which was transferred to the tax office at O.’s place of work in 2017, amounted to 12,500 rubles (the citizen received a significant part of his salary “in an envelope”). Accordingly, instead of the 13% due to him from 111,500 rubles (14,495 rubles), he received a personal income tax refund in the amount paid - 12,500 rubles.

Marianna N. in 2016 completed paid advanced training courses for 49,000 rubles, training at a driving school (38,000 rubles), and also paid for her daughter’s education in the amount of 84,000 rubles. The total amount spent on training in 2016 was 171,000 rubles. N. decided to apply for the maximum deduction (50,000 rubles) for her daughter’s education, and apply for the remaining limit (120,000 – 50,000 = 70,000 rubles) for her expenses. The total tax refund was (50,000 rubles * 0.13) + (70,000 rubles * 0.13) = 15,600 rubles. Part of the expenses for your daughter (84,000 – 50,000 = 34,000 rubles) and for your education (49,000 + 38,000 – 70,000 = 17,000 rubles) will not be covered by the deduction, since they go beyond its maximum limits. These amounts cannot be transferred to the next year; they simply “burn out.”

I am the mother of a full-time student. The contract is in my name, and the receipts are in my son’s name. Can I get a deduction for his tuition?

The letter of the Federal Tax Service of the Russian Federation dated August 31, 2006 No. SAE-6-04/876@ states that in your case, the parents have the right to receive a tax deduction if they prove that the son made the payment on behalf of his father or mother. To do this, you need to attach a free-form application to the standard package of documents, in which you instruct your son to complete the operation of paying for education using your funds.

- The contract is issued in the name of the daughter, and the receipts are in the name of the father. Can the father receive a tax deduction in this case?

Clause 1 of Article 219 of the Tax Code of the Russian Federation connects the receipt of a deduction with the fact that the taxpayer submits documents confirming his educational expenses. If the father submits such documents to the Federal Tax Service, then he receives the right to a deduction regardless of who the contract with the educational organization is for. If there is a copy of the license and the training is full-time, a deduction will be provided to one of the parents without any problems.

Are there any chances of getting a deduction for my son’s education if both the contract and the receipts are issued to him, although I actually paid?

The taxpayer has the right to receive a deduction if he paid for the training himself, and this can be confirmed by any documents. The bank or payment system will not redo receipts. But an agreement with an educational organization can be redone - at least, it is easier to negotiate with representatives of a university than with a banking organization. The customer is the one who will receive the deduction (in this case, the father). Further, the procedure is the same as in the case of receiving a deduction by parents who ordered educational services for their son, who paid for his education himself (see above)

Can my second husband, who is neither the father nor the guardian of the child, receive a tax deduction for his son's education?

Article 219 lists all categories of persons who are entitled to a personal income tax refund for the education of children. This:

• The student's mother and father.
• Guardian and his wife (husband).
• Brothers and sisters of the recipient of educational services.

I turn 24 in the middle of a school year that I have already paid for in full. How will the tax deduction be calculated?

The Ministry of Finance of the Russian Federation, in its letter dated October 12, 2010 No. 03-04-05/7-617, established that if the age of 24 has arrived and training at an educational organization continues, the deduction is provided for the entire calendar year. It’s another matter if you’ve reached your age and graduated from college. Then the deduction ceases to apply from the month following the one in which the training was completed. Some accountants request two certificates from an employee per child student: at the beginning of the academic year and at the end of the semester. If a student is expelled, the right of deduction for parents is terminated.

For three years now I have been receiving both social and property tax deductions (for the purchased apartment). How best to design such a neighborhood to get the greatest benefit?

It is most logical to first apply for a deduction for training, and for the remaining personal income tax - a deduction for the apartment. If you do the opposite, the returned amount will remain the same, but the remainder of the social deduction will “burn out.” The remainder of the property deduction can be carried over to the next year.

Golubev M.N. in 2016 and 2017, he received an income of 430,000 rubles, paying 55,900 rubles in personal income tax on it every year. In 2016, Golubev bought an apartment for 1.6 million rubles. For 2016, Golubev returned all 55,900 rubles of personal income tax paid that year. The balance of the property deduction in the amount of 1,600,000 – 430,000 = 1,170,000 rubles. was postponed to 2017. In 2017, Golubev studied at a driving school, spending 28,000 rubles on it. When filing tax deductions for 2017, the citizen decided to first make a social deduction. Balance of 340,000 (annual income) – 28,000 (tuition deduction) = RUB 312,000. was registered as a property deduction. Thus, Golubev received back all 55,900 rubles of his personal income tax, and the balance of the property deduction in the amount of 1,170,000 - 312,000 = 858,000 rubles was transferred to 2018.

Conclusion

A tax deduction for education is an opportunity to receive compensation from the state for part of the funds spent on education. The main conditions are paid personal income tax, training at your own expense in a licensed educational organization and the availability of supporting documents.

The deduction is provided for paid education at universities, secondary specialized educational institutions, schools, kindergartens, courses, driving schools, and so on - wherever there is a license obtained from the Ministry of Education. This list includes both Russian and foreign organizations - they must also have a license from government agencies.

The tax benefit applies both to taxpayers themselves and to the education of their children, wards, brothers and sisters. The only difference is the amount of deduction: for yourself and siblings – up to 120,000 rubles, for children and guardians/wards – 50,000 rubles. That is, the maximum tax refund is 15,600 rubles (for children – 6,500 rubles).

You can apply for a deduction for training through the tax office or through your employer. In the first case, the tax refund occurs in one amount at the end of the year in which educational services were paid. In the second, you can receive your salary without withholding personal income tax immediately after submitting documents and receiving confirmation from the tax office.

Unlike the property deduction, the social deduction is not carried over to subsequent years: if you did not have enough personal income tax paid to reimburse 13% of the entire amount spent, sorry, the rest turns into a pumpkin. Therefore, it is important to plan training expenses in advance, taking into account the possible deduction and your own income.

Allows you to return personal income tax for training at your place of work and at the tax office. Depending on which method the taxpayer chooses, the deadlines for applying for the deduction are determined. Let's take a closer look at each option.

The employer has a minimum statute of limitations for training tax deductions. You must have time to write an application in the year in which you paid for educational services ().

Example 1

Varvara receives a second higher education. She decided to contribute the money gradually each year. In August 2017, Varvara paid 64,100 rubles for the first course. She promptly collected the documents, received a tax notice from the Federal Tax Service and contacted the accounting department at work in October 2017. In the same month, she began to receive a deduction. Next year Varvara decided to act in the same way.

As stated in, if a person did not contact the employer on time or the personal income tax was not credited to him in full, he has the right to receive a deduction from the Federal Tax Service. Here the timing is more comfortable.

According to clause 7 of Article 78 of the Tax Code through the tax personal income tax for training can be returned 3 years after the end of the reporting period. So, in 2018, documents for 2015-2017 are accepted.

Example 2

Anna works and pays for her part-time studies on her own. She entered the institute in the summer of 2014 and immediately paid 47,100 rubles for the first course. In subsequent years, the payment amounts were:

• 2015 - 48,200 rubles;
• 2016 - 48,900 rubles;
• 2017 - 49,500 rub.

In 2018, Anna learned about the opportunity to return 13% of college expenses. She submitted declarations for 2015-2017 to the Federal Tax Service. and during these periods I received a personal income tax refund of 19,058 rubles. She was denied payment for the first course because the statute of limitations for refunding tuition taxes had passed.

When planning payments, keep in mind that there are annual limits on social deductions:

• 120,000 rub.- for your own education and the education of your brother/sister (as well as other social deductions mentioned in;
• 50,000 rub.- for the child's education.

Important! For the tax authorities, it does not matter whether you pay for all training at once or for individual courses. Inspectors look at the date of the payment order and use it to determine the reporting period. That is, in the declaration, for example, for 2017, only those expenses that were incurred in this calendar year are taken into account. The remainder of the deduction is not carried over to other periods.

Example 3

Andrey entered the paid department in 2017. The university invited his parents to pay money for 4 courses at once, so as not to fall under the planned price increase. The parents agreed and paid 198,000 rubles, 49,500 rubles each. in a year. In 2018, the Federal Tax Service gave them the maximum deduction for the child’s education - 50,000 rubles. for a year and returned 6,500 rubles. Parents will not receive a deduction for the rest of the money.

Example 4

Results

1. The statute of limitations for education income tax refunds is 3 years. after the end of the reporting period.
2. In 2018, you can submit tax returns immediately for 2015-2017.
3. When determining the reporting period, look at the payment date, and not on what courses or years of study money is paid for.

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, request 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. Fill out 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

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.

You will need

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

Instructions

The type of return declaration corresponds to 3-NDFL, the tax office number is at the place of residence of the person filling it out. The indicator of a taxpayer for a student is the item “other individual”, and the income from which the citizen is a person is confirmed by a certificate from his place of work in form 2-NDFL. The authenticity is confirmed personally or by his representative. Moreover, for the representative you need to enter the last name, first name, patronymic and the name of the identity document.

In the information about the declarant, the taxpayer enters his last name, first name, patronymic, date and place of birth, the name of the identity document, its details (series, number, by whom and when issued), the full address of the place of residence (postal code, region, city, populated area) point, street, house number, building number, apartment number), contact number.

In the column “Income received in the Russian Federation,” the taxpayer indicates the tax rate of 13%, writes the full name of the enterprise in which he works, its taxpayer identification number and registration code. Selects the income code that corresponds to the payment of wages, and in accordance with the 2-NDFL certificate, enters the amount of income for each month out of the six indicated in this document.

In the “Deductions” column, the person filling out the declaration selects social benefits, then writes the amount of money that he spent on tuition fees. It must correspond to receipts or other documents confirming the fact of payment of tuition fees.

This declaration is saved on electronic media and also printed in two copies. The declarant writes an application for a social tax deduction, attaches the necessary documents and submits it to the tax authority.

Sources:

• what documents are needed for studying

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.

Russia, like other countries, is trying to support its citizens in every possible way. For example, here you can apply for a so-called tax deduction. It is provided for certain expenses. Today we will be interested in documents for tax deduction for education. In addition, it is necessary to understand when a citizen can demand certain money from the state. What do you need to know about the tuition deduction? How to register it? What documents may be useful in this or that case?

Where to go

The first step is to understand where to go to bring your idea to life. In 2016, tax legislation in Russia changed slightly. Now, according to the law, you can apply for various types (for treatment and study) right at work. What does it mean?

From now on, documents for tax deduction for education are accepted:

• in tax authorities;
• at the employer;
• through the MFC (in some regions).

The first scenario is most common. However, the list of documents attached along with the application does not change. He always remains the same.

Tuition deduction is...

What is the education tax deduction? If a person paid for educational services, he is entitled to reimbursement of 13% of expenses incurred. This opportunity is spelled out in the Tax Code of the Russian Federation, in Article 219. The return of part of the money spent on education is called a tax deduction for education.

The deduction is part of the income that is not subject to taxes. In other words, in Russia you are allowed to reclaim tax on your study expenses. Accordingly, 13% of educational expenses for yourself and your children can be returned if you have income subject to personal income tax.

Who can you get it for?

Under what conditions can I submit documents to receive a tax deduction for training in a particular organization?

Currently, it is allowed to reimburse expenses incurred for studying:

• myself;
• children;
• brothers and sisters.

In this case, you will have to comply with a huge number of conditions. The recipient can only be the one who paid for the studies. As already mentioned, a citizen must have an official job and income taxed at 13%.

When to make a deduction for yourself

As a rule, there are no restrictions on taking deductions for your own education. This is the simplest scenario. Among the main requirements in this case are:

1. Availability of official income. However, it must be subject to a 13% tax. Thus, an entrepreneur working with the simplified tax system or a patent cannot return money for training.
2. Payments were made for educational services in official institutions. For example, studying at a university or driving school. Courses and trainings are not considered training.

I guess that's all. If these conditions are met, you can collect documents for a tax deduction for education. A distinctive feature of receiving money for your own studies is that the form of education does not matter. A person can study both full-time and part-time, evening or any other department.

Amounts of deduction for yourself

How much money can you get back for your own studies? By law, you can count on 13% of the expenses incurred. But at the same time, there are some restrictions in Russia.

Which ones exactly? Among them are the following features:

1. You will not be able to get more tax paid back. Only income tax is taken into account.
2. The maximum deduction for training is 120 thousand rubles. At the same time, you can return no more than 15,600 rubles in a given year. This limitation is related to deduction limits.
3. The current limitation applies to all social deductions. This means that for training, treatment, and so on, you can demand a total of 15,600 rubles per year.

In fact, everything is not as difficult as it seems. What documents for tax deduction for education will be required in this case?

Receiving a deduction for yourself

The list of papers is not too extensive. However, this scenario involves the least amount of paperwork.

Among the documents necessary to implement the task are:

• the applicant's identification document (preferably a passport);
• contract for the provision of services with an educational institution;
• income certificate (form 2-NDFL, taken from the employer);
• application for a deduction;
• institutions (certified copy);
• 3-NDFL;
• payment slips indicating the fact of payment for educational services;
• details for transferring money (indicated in the application).

In addition, if you need a tax deduction for studying at a university, the documents are supplemented with accreditation of the specialty. All listed papers are submitted along with certified copies. Receipts and cash orders indicating the fact of payment for training are given to the tax authorities only in the form of copies.

Conditions for receiving a deduction for children

When and how can you apply for a tax deduction for children’s education? To do this, you will also need to follow a number of rules. Which ones?

To apply for a tax deduction for a child’s education, you must meet these criteria:

• children under 24 years old;
• children study full-time;
• payment for educational services is made by the parent;
• the agreement with the institution is signed with the legal representative (mother or father) of the child.

It is important to remember that you can get back no more than 50,000 rubles for one child. For the year the amount is 6,500 rubles. There are no further restrictions provided by law.

Documents for deductions for children

To reimburse expenses for a child’s education, it is necessary to prepare a certain package of papers. There are more of them needed than in the previously proposed list.

Documents for a tax deduction for a child’s education include the already known list of papers. In addition, it is complemented by:

• child's birth certificate (copy);
• student certificate (taken from the educational institution);
• a copy of the marriage certificate (if the agreement is concluded with one parent, and the deduction is issued to the other).

That's all. In addition, tax authorities may request a copy of the identity card of a child over 14 years of age. This is a normal phenomenon and there is no need to be alarmed. There is no need to certify a copy of your passport.

Conditions for receiving a deduction for brothers and sisters

As already emphasized earlier, a citizen can return part of the money spent on the education of a brother or sister. This is a rather rare phenomenon, but it does occur in practice. The list of documents for tax deduction for education will be supplemented with several more papers. But more on that a little later. First, you will have to find out when a citizen has the right to reimbursement of expenses for the education of a brother or sister.

The conditions for receiving a study deduction in this case will be as follows:

• sister or brother is under 24 years old;
• the person is a full-time student;
• the agreement is concluded with the applicant for deduction;
• all payments and receipts indicate that it was the applicant who paid for the training services.

What restrictions will apply to refunds? Exactly the same as in the case of the deduction for children's education.

Documents for deductions for brothers' studies

What papers will be required in this case? How is the education tax deduction processed? What documents are needed when it comes to getting an education for a brother or sister?

The previously listed list of securities (for yourself) is supplemented by the following components:

• own birth certificate (copy);
• birth certificate of the person whose tuition the applicant paid for;
• student certificate (in original).

Nothing more is needed. In exceptional cases, you will have to submit any documents indicating a relationship with the student/pupil. But this is an extremely rare occurrence. Birth certificates are sufficient for the tax authorities.

Return period

The documents required for a tax deduction for education in a particular case are now known. A complete list of them has been presented to your attention. But there are still important unresolved questions.

For example, for what period are deductions allowed in Russia? How long is the statute of limitations for filing a claim? How long does it take for tuition tax credits to be refunded? You already know what documents to bring with you. But it is important to remember that the application can be submitted no later than 3 years from the date of certain expenses.

This means that the statute of limitations for filing a corresponding request is 36 months. In this case, the right to receive a deduction appears only in the year following the one in which the payment for services occurred. If a person paid for his studies in 2015, he is allowed to demand a refund only in 2016.

In addition, you must remember that you can apply for money until the established limit is completely spent. Until a citizen has exhausted the social deduction for education, which is equal to 120,000 rubles, he is able to demand money from the state for appropriate expenses.

Can they refuse?

Can the tax authorities refuse this payment? Quite. Sometimes the population is faced with situations in which the response to a request is a refusal. This is normal.

What to do if you were unable to obtain tax deductions for education? What documents and where should I take them? In this case, it is recommended to study the reason for the refusal to refund. Tax authorities are required to justify their position. Most often, refusal is associated with the provision of an incomplete list of documents. In this case, the situation must be corrected within one month from the date of receipt of the notification. However, you do not need to reapply for a tuition deduction.

If the problem is not related to the documents, you need to eliminate the discrepancy with the requirements for processing deductions and resubmit the application for consideration. Under certain circumstances, you may not be able to get some of your money back. For example, if the statute of limitations has passed.

Results and conclusions

From now on, it is clear which documents for tax deduction for education are provided in a particular case. As already mentioned, all listed papers are attached along with copies certified by a notary. Only then can we speak with confidence about the authenticity of the papers.

In fact, getting your tuition money back is not that difficult. It is recommended to contact the tax authorities annually. Some people prefer to claim a deduction for 3 years of study at once. This is also possible. You can submit an application for consideration at any time from the moment the right to deduction arises.

How long does it take to complete the transaction? Typically, receiving a deduction takes 3-4 months. At the same time, most of the time you have to wait for a response from the tax authorities. Document verification is carried out carefully, and therefore there is a long wait. What list of documents is needed for a tax deduction for education? It's no longer a mystery.