Tax deduction day learning if it works. How to get a social tax deduction for child learning and for treatment

Tax deduction is a return of 13% of funds spent on paying training at school, university, driving school, etc. This is a real opportunity to save on paid education.

Who has the right to receive a deduction for training?

A physical person who wants to receive deduction must meet the following signs:

be officially employed;
personally pay the costs of training (when paying for training at the expense of the enterprise or other third parties is not deduction).

The taxpayer can get deduction from expenses on:

your studies;
teaching children under the age of 24 for full-time education;
learning brother or sisters under the age of 24 for full-time learning.

ATTENTION: List of relatives for whom you can get deduction is limited by this list, respectively, to get a deduction for tuition of the spouse (-A) can not.
In accordance with the letter of the Ministry of Finance of the Russian Federation dated 04/17/2014 No. 03-04-05 / 17785.

Maximum learning deduction

The amount of tax deduction is 13% of the training costs for the year, but has limitations:

when paying for your training, learning brother and sisters. The amount of expenses is not more than 120 thousand rubles per year. Training can be full-time, absentee or evening: any form. Thus, for 1 year of study, you can return a maximum of 15,600 rubles;
when paying for the training of your children or wards under the age of 24 years of full-time learning. The amount of expenses is no more than 50 thousand rubles for each child in total amount On both parents (guardians, trustees). Thus, as one parent can make a deduction, but take into account no more than 50 thousand rubles per child, and two parents, dividing the amount of expenses in any proportion. If education is obtained 2 children, then each 50 thousand rubles, etc. Thus, for 1 year of study, you can return a maximum of 6,500 rubles per child. Parents do not lose the right to deduct, even if the child works.
In accordance with the letter of the Ministry of Finance of the Russian Federation of 04/19/2013;
the amount of deduction may not exceed the amount of tax, held from the taxpayer's income during the year;
the deduction in the present year can be issued in the three preceding year, i.e. In 2016, you can get deals for 2013, 2014, 2015, issued by 3 declarations, respectively;
tax deduction occurs for the previous three years, i.e. It is impossible to receive a deduction for 2016 during 2016, and only from the beginning of 2015, if you want to make a deduction through the tax inspection and get a deduction in full at the same time.

How to get a tax deduction for training?

Follow these steps:

Residue social deduction for training that failed to pick up from the budget ( tax deduction More than the amount paid for the year), burns, it is not transferred to the next year, as with property deduction.

Tip:

If the salaries of one parent lacking, to pick up the entire tax deduction, make the remaining amount on the second parent.

List of documents for registration of deduction

For registration of deduction, the taxpayer must come to the Tax Inspectorate with the following package of documents:

3-NDFL Declaration (order registration on "Ovycheki.ru");
passport;
help 2-NDFL for each year;
application for the return of personal income tax;
treaty for training;

One of the social tax deductions is a tax deduction for education. In our article, we consider in detail the procedure and the basis for the provision of tax deductions on expenses for their education, as well as children, relatives, siblings and sisters in 2019. Who has the right to tax deduction on studying? How is it calculated? Where and when to contact? These and other issues will be discussed below.

The legal basis for the provision of tax deduction for education is enshrined in paragraph 2 of Article 219 of the Tax Code Russian Federation.

With a complete list of tax deductions established in Russia, you can find in the relevant section.

Who is put on tax deduction

The Tax Code of the Russian Federation established the following categories of citizens who are entitled to count on a tax deduction, that is, a return of 13% of the amount spent on training:

Persons who receive education for any of the forms of training: day, abnormal, evening, or other, independently paying it;
Persons who pay for their own child or children. Moreover, the age of each of the children should not exceed 24 years and the form of training in an educational institution must be full-time;
Persons paying training for children who are not their own, that is, guardians. The age of a guardian child should not exceed 18 years, and training should be carried out in full-time;
Persons paying for children over which guardianship was previously carried out. IN this case Training should also be on a full-time basis, and the age of the child should not exceed 24 years;
Persons who have spent their own money for training a full brother or sister (full-resistant - having one father and mother). The age of brother or sisters should not exceed 24 years, training - full-time. This rule concerns the incomplete brothers and sisters (that is, having only a common father or mother).

It's important to know, That this social tax deduction can be provided only if the educational institution, where the above-mentioned categories of citizens are trained, has state accreditation.

Types of educational institutions in which the tax deduction is provided

The Law "On Education" establishes the types and status of educational institutions, after training in which one can return through the tax authority an amount equal to 13% of the total amount of tools spent. So, such agencies include:

Children's pre-school educational institutions (kindergartens);
Municipal general education institutions of secondary education (school);
Educational institutions for adults aimed at obtaining additional education. These can be advanced training courses, training centers in foreign languages, driving schools, as well as centers operating on the employment service;
Institutions whose educational program is optional. There are in mind various art schools, sports sections for children, musical schools and other types of additional education.
Medium-Professional and higher educational institutions (academy, institutes, universities, technical schools and others).

In all listed categories of educational institutions, the main condition governing the right to appeal to the tax service to register 13% is a license or other document issued by the state, which gives the right to the educational institution to lead its activities. Moreover, it is not necessary for the educational institution to be state. Educational institution can both private (commercial), but if there is an appropriate license issued by the state.

Moreover, tax law Our country does not limit citizens in choosing an educational institution within Russia. Education can be obtained and outside the Russian Federation.

The size of the tax deduction for education

The Tax Code of the Russian Federation established the amount in 50 000 rubles as the maximum amount of expenses on learning each of their children or taped, which will be taken into account when calculating the amount of tax deduction.

Maximum amount of expenses for self-study or the training of your brother or sister is 120 000 rubles annually.

Important. It should be noted that the amount of 120,000 rubles takes into account not only the funds spent on studying, it may also include the costs of treatment and other services to which the possibility of obtaining deductions can also be applied.

To obtain deduction, it is necessary to submit documents confirming the fact of payment for learning, which must be decorated on who made this payment, and not on who received education (if different people).

Example of calculating studies tax

We will deal with the amount of 120,000 rubles on a specific example.

Suppose a citizen Ivanov I.I. Gets salary in the amount of 40,000 rubles per month. At the same time, he is studying at the institute, in which the cost of learning for 1 year is 100,000 rubles. Total time Training is 3 years, therefore, the total amount of training will be 300,000 rubles.

And our student of Ivanov decides to at the same time pay the full amount for 3 years, after which contact the tax authority to return 13% of the amount spent on training (it does not declare other types of expenses to which the tax deduction may also be distributed).

The amount on which the deduction action may be spread is 120,000 per year. Ivanov paid for a one-time more specified amount, therefore the calculation is carried out at 120,000 rubles, and the deduction will be: 120,000 * 0.13% \u003d 15,600 rubles. Having wages in 40,000 rubles, the total amount of the NDFL, which the employer paid for Ivanov for the year will be: 40000 * 12 * 0.13 \u003d 62400 rubles. Consequently, Ivanov can get a tax deduction equal to 15,600 rubles.

But if he had paid his studies at least, and 1 time per year 100,000 rubles, it would be possible to receive a tax deduction in the amount of: 100,000 * 13% \u003d 13,000 rubles, and the total deduction for three years would be : 13 000 * 3 \u003d 39 000 rubles.

thereforeWhen contacting the tax service and in the exercise of payment for training, it is necessary to make a similar calculation in order to maximize the tools spent.

Order of receiving tax deduction

Tax deduction for training can be obtained either in the tax authority or at the employer. At the same time, in the tax authority, it is possible to deduction only at the end tax period.

That is, when paying for training in 2018, to obtain a tax deduction it is necessary to contact the tax authority in 2019, when paying for training in 2019 - deduction can be obtained through the tax inspection in 2020, etc.

Tax deduction can be obtained until the end of the tax period when contacting the employer, pre-confirming this right in the tax authority.

Required documents

In order to obtain the tax deduction, it is necessary to submit a list of the following documents into the tax authority.

Tax Declaration in the form of 3-NDFL. About typical errors when filling out the 3-NDFL declaration, you can read in the article by reference;
A certificate of salary in the form of a 2-NDFL, indicating all types of accruals and hold (obtained in accounting at work);
A copy of the passport or document certifying the personality;
A copy of the contract concluded with educational institution, indicating the details of the state certificate that allows educational activities. If this information is not reflected in the contract, it is necessary to request it additionally. In addition, with the increase in the cost of training, it is necessary to provide a document confirming this to the tax authority confirming this (additional agreement to the Agreement);
When paying for their own child, or a child being tuned (including brother or sister), additional documents should be submitted to the Tax Service:
- a document confirming the full-time form of education, in the absence of such a record in the training contract;
- photocopy of the child's birth certificate;
- documents confirming the fact of custody or guardianship;
- documents proving the fact of kinship with brother or sister for whom you pay.
Photocopies of payment receipts confirming the fact of payment for training;

Tax deduction allows you to return part of the funds in the form of the taxes previously paid to the budget. Money can be returned both for yourself and for their children, brothers and sisters. You have the right to return the back of 13% of the costs incurred. Naturally, if you have official income from which taxes were paid to the required amount.

Tax deduction
You have the right to qualify for the return of tax from the state, if during the year:
paid their own learning;
training of your own child under the age of 24 for full-time education;
training of their brothers and sisters underway not reaching 24 days old.

When paying your own training there are no restrictions on its form. It may be not only daylight (full-time), but also evening or correspondence.

The educational institution should have a license or other document confirming its right to keep such a type of learning. In aggregate, deduction can be obtained by training spending in the following institutions:
higher educational institutions (university);
colleges, colleges, lyceums;
kindergartens;
schools;
institutions of additional education of children (art schools, sports or music schools, circles, sections);
driving schools;
centers of studying foreign languages;
advanced training courses.

It should be noted that the deduction is provided only for educational services. For example, the cost of food in the dining room at school or kindergarten, parental fees, children or groups of the extended day are not treated.

When and how much can you return
You can apply for tax returns at the end of the tax period (after the year), the amount of all incurred spending on studying. One of the main conditions for obtaining a return of money for training is paying to the budget of tax deductions from your wages or other type of income of individuals.
Own learning
The limit tax deduction size is determined by several factors:
You can return from the treasury not more sumRestored from your income in the form of taxes.
The maximum amount spent on training may not exceed 120 thousand rubles. 13% of it is 15,600 rubles. It is this sum that the state returns as a tax deduction.
Since the deduction for training belongs to the category of social deductions, on which the maximum amount of 120,000 rubles is also valid, the total costs of this category are summed up within the above amount. This means that if you last year have been the costs and training and treatment, in the aggregate you can return no more than 15,600 rubles.

Example. Over the past year, Ivanov paid his studies in the amount of 150,000 rubles. During the same period, the amount of taxes paid to the budget from its income amounted to 50 thousand. If you take 13% with incurred training costs (150 thousand), then it will be 19,500 rubles. But this amount Ivanov can not return completely, although the size of the tax paid allows you to do this. The maximum tax deduction is applicable to the amount of 120 thousand. As a result, you can get only 15,600 rubles.
Child learning
To be able to receive deduction rights for children, you need to perform a number of conditions:
The child is studying on the daily form of training.
He is not over 24 years old.
The contract for the provision of paid educational services should be issued on you or on the spouse (a).
Payment documents on payment are made on one of the parents.

The maximum amount of deduction per child is limited to the amount of 50 thousand or 6,500 per hand.

Example. Ivanov paid for training two of their children last year:
for the first for full-time learning - 50,000 rubles.
for the second by by correspondence form - 50 000 rubles.

After the year of Ivanov, it can only deduct deduction on the first child - 6,500 rubles (13% of 50 thousand). On the second child, as it is not learned on day form - no deduction.
Total: you can return - 6 500 rubles.
Training brothers or sisters
Documents and conditions confirming the right to receive deductions are similar to the previous paragraph, when training its own children. The only difference is extreme Size tax deduction of 120,000 rubles or 15,600 rubles per hand.
Example. Petrov paid for training for his child 60,000 rubles for full-time and for his brother - 80 thousand. Total 130,000 rubles was spent during the year.
The maximum amount of deduction to the child is limited to 50,000 rubles, it is possible to return only 6,500.
For her brother's teaching, an annual tax deduction is 120,000 rubles. But this is the maximum amount, for all social deductions. From this amount, you need to remove 50 thousand to the child. As a result, an accessible amount remains to obtain a deduction for brother - 70 thousand (120,000 - 50,000).
Total can be returned:
for the son - 13% of 50 thousand - 6,500 rubles;
for the training of brother - 13% of 70 thousand - 9 100 rubles.

In just a year - 15,600 rubles.
When you can return the tax
You can return money for learning only for those years in which you directly made payment. The right to refund money you get next year. That is, if you paid the services of educational institutions in the current period, the documents can be submitted only in the following.
How to be if you suffered expenses, but did not make a deduction right away?
For example, they made a payment not last year, and 2 or even 3 years ago. The state allows us to take advantage of the right to return taxes in the last 3 years. More early deadlines, Alas are burning, and you will not be able to take advantage of the benefits to get money from the budget.
Example. You paid our own training in 2013-2017, but did not apply to the tax on the refund. In this case, in 2018 you have the right to qualify for a return of 13% of the expenses incurred for 2017, 2016 and 2015. For the first 2 years, unfortunately you will not be able to return the money.
For tax deductions at once a few past years, you need to file a package of documents separately for each year. And accordingly fill out several tax returns.

How to get a deduction - 2 ways
Until 2016, there was only one way to return training taxes - through the tax inspection and only after the year. Now you can receive money almost immediately, directly from the employer, without waiting for the beginning of the year. Let's look at both ways and compare what is better.
Through tax
To return 13% of the expenses incurred by you, you need to provide a package of documents to the tax inspection. After the cameral check, the maximum period of which is 3 months from the date of submission of documents, within a month you will be listed overly paid tax on the bank account.
You can submit documents at any time of the year. Here the tax does not introduce any restrictions.
List of documents for deduction:
certificate in form 2-NDFL;
agreement with the educational institution on the provision of paid services;
documents confirming your expenses;
declaration in form 3-NDFL;
application for transferring money to your current account.

Through the employer directly
The procedure itself is as follows. After the costs incurred, without waiting for the end of the year, the documents should be attributed to the tax inspection to confirm the right to tax deduction. Within 30 days, checks and will be given a confirmation that needs to be attributed to your employer.
The difference between the return of the tax on learning through the employer is that you do not need to fill out a 3-NDFL declaration and do not need a certificate of your income.
Example. Ivanov in February of the current year suffered the cost of training in the amount of 100 thousand rubles. He provided documents to the Tax Inspectorate, confirming the costs incurred by them. A month later, the inspection issued a confirmation that Ivanov had the right to a tax deduction in the amount of 13 thousand, which he was transferred to the accounting department at the place of work.
Starting from this month it will not be held income tax And the salary will be paid completely.
His income is 30 thousand per month. He received 26 100, and 3,900 - this is 13% tax. Since March, Ivanov will receive 30,000 rubles on March. And so right until June inclusive until the right to receive a tax deduction will be used in full.
It is important to understand that the employer has no right to return the retained tax for earlier months. That is, if you brought a notice from the tax in November, then in January - October of the current year you will not get anything. Those money that the employer will not have time to pay you until the end of the year, for the next period are not transferred. To obtain a balance of a lost amount, you will need to contact the tax.
Example. Our familiar Ivanov with the same salary of 30,000 rubles (26,100 - in the hands and 3,900 - tax) spent 100 thousand rubles for training. He has the right to return the back of 13 thousand. In October, he provided confirmation from the tax on the tax refund.
He will receive money only for 3 months (October, November, December) - 11,700 (3,900 x 3 months). The remaining unpaid amount of 1,300 rubles, he can not receive an employer.
How best and more profitable
Each method has its pros and cons. And it is impossible to answer unequivocally. Each taxpayer chooses a more convenient or profitable option.
You can start to deduct through the employer to get almost immediately, without waiting for the end of the calendar year. But if the amount of return is large and submitted in the second half of the year, the employer may not have time to pay everything completely, due to the fact that the year will end. In this case, to obtain a unpaid residue it will be necessary to apply to the tax inspectorate.
If during the year you have a few payments for training, it is advisable to contact the tax inspection once next year and get deduction immediately for the whole year than during the year several times.
To get money through the employer, you do not need to fill out a 3-NDFL declaration. It is necessary to attribute only documents confirming costs. But on the other hand, you will spend more time on design: you need to turn to the tax, then in your accounting. In case of receipt of money through the tax you need only once to provide them with a package of documents and wait for the transfer of money.
If after the year you still need to submit a declaration, for example, to obtain property deduction, it is logical and deduct on training to include in it and get all the money at a time.

The state provides Russian taxpayers a number of preferences. One of them is a tax deduction for teaching a child. Not only citizens of the Russian Federation may apply for return of NDFL for studying. This benefit is relevant for Russian taxpayers with any passport or without it. That is, the criterion is not a citizen, but the fact of replenishing the budget of the Russian Federation.
Let's wonder how to do this in 2019, what documents to collect and where to direct.
Social tax deduction
The legislation of the Russian Federation established a rule to allocate compensation to taxpayers associated with their costs in certain areas. Part of them is a social deduction that is provided in connection with the cost:
for education;
for treatment;
on the ;
for charity.

Important! When applying for preference, social costs are taken into account in the aggregate.
Features of educational preference
Privileges stands out first in non-cash form. You can only receive money on the expense after personal appeal to the federal tax Services (FTS). Thus, you will have to submit two applications:
on the appointment of compensation;
about transferring money.

Or initiate receipt of funds through the employer. At the same time, the tax authority reduces personal mandatory deductions Ndfl on the amount set by preference. Money is paid together with earnings, but are taken into account by drawing up acts with a company accountant.
When calculating preferences, these rules are followed:
deduction applies to the NDFL base of a certain year;
limited to the amount of the tax paid;
the next period is not transferred;
the benefit can be requested repeatedly when the selection, circumstances can be selected;
the amount of preferences is limited within the reporting year (Article 219 of the Tax Code).

Reference! The legislation is allowed to use preference for training in educational institutions that have passed state licensing. There are no restrictions related:
with the type of educational institution;
ownership form;
location of the dislocation (within the Russian Federation or abroad).

Do you need on this issue? And our lawyers will contact you in the near future.
Whoever relies

In the 219th article, the NC is given a list of persons who believe this benefit. These are people who have spent funds for training in a licensed educational institution. Specific indicators are shown in the table.
Taxpayer table provided tax benefit for studying
Reference! Documents must be decorated for the applicant, and not on a person's training person.
About educational services
The deduction is allowed to arrange for services provided by the Institution under Law No. 3266-1 of July 10, 1992 "On Education" (invalid). These include not only universities. The list includes:
Kindergartens.
Schools of all links.
Additional education institutions:
for adults (courses, driving schools and others);
for minors (musical, artistic, sports schools and other).

Reference! An educational organization may have any form of ownership:
state;
private;
other.

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How many funds are returned
The amount of preference depends on the recipient of educational services:
the taxpayer is ensured by the maximum amount of 120 thousand rubles;
the same thing relies if the brother or sister of the applicant is studying;
the size of benefits for other relatives is below 50 thousand rubles.

It should be remembered that the educational benefit is part of social deductions to which the maximum rule is distributed. For example, if a citizen has spent 90 thousand rubles for treatment, then only 30 thousand rubles remain on training.
Prompt! Preferentiation is provided for all the time of study, even for the period of academic leave.
Example
In 2016, Manager Kornakov A.P. They proposed the position of creative director with a salary of 60 thousand rubles.
The man was necessary to improve the qualifications. By accepting the offer, he simultaneously enrolled in a university on a fee. The cost of the annual course amounted to 120,000 rubles under the contract. Total 3 years.
Kornakov A.P. I paid the entire period immediately by making 360,000 rubles. And in January 2017 he turned to tax preference. He provided documents on the payment of training (other grounds for receiving no deduction).
The calculation is:
In 2016, Ndfl was expelled from Kornakov in the amount of: 60,000 rubles. x 12 months x 13% \u003d 93 600 rub. ( limit base To grant benefits).
The calculation of 10,000 rubles is taken into the calculation of preferences. (total costs of 360 thousand rubles. exceed the maximum set): 120 000 p. x 0.13 \u003d 15 600 rub.
Thus, Kornakov provided the maximum deduction.

Conclusion: Male's mistake is that he immediately paid for all three years of study. If the funds were introduced annually, he could increase the amount of preferences: 15 600 rubles. x 3 g \u003d 46 800 rubles.

Method of receipt

The described benefit is drawn up in the tax authorities. At the same time, experts take into account such requirements of the NK:
documents B. common order accepted for the next year after making funds for services;
there is a statute of limitations for compensation for compensation - 3 years (in 2018 it was possible to appeal for preference for 2017, 2016, and 2015);
if the applicant plans to receive compensation through the employer, then it is allowed to contact the year of making money (Article 1 of Law No. 85-FZ dated 04/06/2015).

Reference! Money must be returned to the applicant within a month from the date of receipt of the tax authority, but not earlier than the end of the desk check. Download for viewing and printing:
What papers serve

To obtain compensation, it is necessary to prove the fact of making funds for obtaining educational services by the established law by the person. It follows from this that the set of papers varies depending on the situation.
The total package includes:
declaration 3- NDFL;
help from the service of income for reporting period (2- NDFL);
copy of contract with educational organization:
indicating the details of the license;
or separately a copy of the license itself;
additional agreement if the price has increased in the reporting year;

payment documents confirming the fact of making funds.

For information! If payment is made annually, then the full set of documents is supplied only during primary circulation. Subsequently, only checks are applied.
When making money for the formation of another person (from the list above), it will be necessary additionally:
certificate that services are provided in full-time;
certificate of a child about birth;
decision on the appointment of guardianship;
documents confirming related links with sister or brother.

Important! You need to specify a method for obtaining compensation:
through the tax authority (separate application);
through the employer (specify its details).

Money Transfer Statement

After the cameral check, the compensation amount turns out to be a personal account of the taxpayer. Citizen's right:
contact the tax authority for obtaining;
ask to take into account through the employer;
to postpone the allocation of funds at a later period (up to three years).

Application for transferring money to the personal account has a fixed form. The sample can be downloaded on the official website of the FNS. The structure of the document is as follows:
The cap (the right top of the sheet) must contain information:
name of the tax authority;
location address;
personal information of the taxpayer:
FULL NAME FULLY IN MATIUMENT CADEE;
registration address;
contact number;

In the center name "statement";
Below from the Red Row (leaving the fields 3 cm), the request for the list of social deductions for such a period;
Bank details and cards;
Signature and date.

ATTENTION! In the preparation of appeal, the educational expenses from concomitant (they are divided into the contract).
How to get an employer

At the service site, compensation take into account the year of making money for training. The algorithm appeal is:
Prepare all documents from the above list.
Attribute a statement to the local FNS branch.
After 30 days, to get a certificate.
Take it into accounting and write an application for compensation.
The amount of compensation will take into account when calculating wages.

Tip! If the employer does not have time to take into account the entire relying amount, the remainder can be applied to the tax authority next year.
Dear readers!
We describe typical solutions. legal issuesBut each case is unique and requires individual legal assistance.
For the operational solution of your problem, we recommend contacting qualified lawyers of our site.

Last update March 2019
According to Tax Code The Russian Federation, if the parent pays for the training of his children, then he has the right to regain a part of the funds spent by receiving tax deductions.
If at the moment you are not at all familiar with the process of obtaining a deduction of training, we advise you to get acquainted with our articles: information about the deduction of training, documents for receiving a deduction for learning, the process of obtaining deduction for training. In this article, we will not once again stop on the basic concepts associated with deduction (the essence of the deduction, the process of obtaining, the period of return, etc.), and concentrate on the features and difficulties associated with the design of the tax deduction for children's training.
Tax deduction size
The size of the deduction for teaching children is calculated within the framework of the calendar year and is determined by the following factors:
You can't regain yourself for the year more moneythan transferred to the income tax budget (about 13% of official salary). Accordingly, if you did not have official income, and you can't have a tax on income, then you cannot get a deduction.

In total, you can return to 13% of your children's training spending, but not more than 6,500 rubles per year per child. This is due to the fact that the maximum amount for deduction may not exceed 50 thousand rubles. for each child (50 thousand rubles. X 13% \u003d 6,500 rubles).

Example: In 2018, Portnov A.M. Paid full-time training at the university of his daughter Darya in the amount of 75 thousand rubles. and training in a paid school circle to his son Sergey in the amount of 36 thousand rubles. At the same time, for 2018, the ports earned 300 thousand rubles (and, accordingly, paid an income tax in the amount of 39 thousand rubles).
At the end of 2018, in 2019, Portnov A.M. Will be able to get a deduction in the amount of: 50 thousand rubles. (Max. Size deduction for a child) x 13% + 36 thousand rubles. x 13% \u003d 11 180 rubles. Since the ports for the year paid the tax more than 11,570 rubles., Then he will be able to get in full.
Child restriction
Get deduction for teaching a child only in the event if at the time of payment, the child was not 24 years old (PP 2 of paragraph 1 of Article.219 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia dated December 21, 2011 No. 03-04-05 / 7-1085).
Example: Daughter Kotova A.A. Anna is learned at the Full-time Institute. In 2018, cats paid her training in the amount of 7 thousand rubles. In the calendar month. At the same time, on June 1, 2018, Anna was 24 years old. Accordingly, the cats will be able to receive deduction on the cost of learning the daughter, which he suffered until June 1. The deduction size for 2018 will be: 5 months. x 7 thousand rubles. \u003d 35 thousand rubles. (4 550 rub. To return).
Restriction on the form of training
Deduction for the training of children is provided only in the event if a child is studying full-time (PP.2 paragraph 1 of Article.219 of the Tax Code of the Russian Federation). According to such learning forms, like an evening, correspondence, part-time, deduction cannot be obtained (letters of the Ministry of Finance of Russia dated March 24, 2017 No. 03-04-05 / 17204, from 27.05.2016 No. 03-04-05 / 30655, from 13.09. 2013 N 03-04-05 / 37885)
At the same time, when submitting documents to the tax authority, the parent must confirm the full-time education form of the child. This can be done in one of two ways (a letter of the Ministry of Finance of Russia of 08.10.2014 No. 03-04-05 / 50631):
corresponding recording in a contract with an educational institution (such a record is contained in almost all contracts for the provision of educational services);

a certificate that an educational institution issues (In the absence of a record about the form of learning in the contract).

The note:full-time learning is a standard form of education, which implies a constant study, and correspondence - periodic, implying the implementation of episodic works and independent training on the curriculum. Accordingly, such forms of learning, as absentia / evening / part-time, are in most cases only to obtain secondary special or higher education. All sorts of mugs, sections, additional courses, training in a driving school, despite the frequency and duration of classes, are most often considered a full-time learning form.
Example: In 2018, Pavlov I.I. I paid for training in a driving school to your 22-year-old son Konstantin in the amount of 25 thousand rubles. Since training in a driving school belongs to the full-time form of education, Pavlov I.I. Will be able to receive a deduction for 2018 in the amount of 25 thousand rubles (to return 25 thousand rubles. x 13% \u003d 3,250 rubles).
At the same time, if the contract with a driving school does not specify that the training took place for full-time, then the documents will need to make a certificate from driving school on the form of training (provided on request).
Example:In 2018, Rusov N.A. Paid:
education in the university on the internally absent form of his daughter Lena in the amount of 40 thousand rubles;

english courses to their son Paul in the amount of 30 thousand rubles;

Since Lena is studying at an interconnection department, deducts for her training Rusov N.A. Get will not be able. Therefore, the maximum for 2018 he will be able to return 30 thousand rubles. * 13% \u003d 3 900 rubles.
At the same time, if the contract in the courses it will not be indicated that the training took place for full-time, then the documents will need to make a certificate from the educational institution where courses on the form of learning (provided on request).
What can I have and for what you can not get deduction?
Under the observance of restrictions on age (up to 24 years) and the form of training (only in full-time), the deduction may be obtained for the payment of the child's educational services in an absolutely any institution that has a relevant license. In particular, deduction can be decorated for:
payment of educational pre-school services in kindergartens;

payment of training at school;

payment of additional education in circles and sections;

payment of training in a driving school;

payment of studies in secondary special educational institutions (lyceums, colleges, etc.);

payment for training in university.

However, it is important to note that the deduction is provided only for educational services. For example, it is impossible to get a deduction for paying or eating a child in kindergarten (only for the educational services provided there) or paying the stay in the extended day in the school.
The note: deduction can also be obtained upon receipt of educational services individual entrepreneur Without a license if he has one species economic activity There are educational services (the letter of the Ministry of Finance of Russia of 18.08.2014 No. 03-04-05 / 41163).
Who should the documents be issued?
The greatest number of questions and problems when receiving deduction for teaching children is associated with the design of documents.
In perfect case all documents must be decorated for parents:
in the contract for the provision of educational services, the parent must be specified as a customer and payer;

payment documents (receipts, cashian orders etc.) should also be decorated for parent;

At the same time, some of the parents are issued documents, the values \u200b\u200bdo not have (see).
Accordingly, if you also conclude a contract / pay for training, we advise you to try to draw up documents in this way. In this case, there will be no problems with the issues from tax authorities in the process of receiving it.
However, in practice, situations are very often found when everything is not so ideal: the contract is issued only on children or in payment documents as a payer is the name of the child. Consider the three most common occasions in more detail.
The contract is made to the parent, in the payment document as a payer indicates the name of the child.
In this case, the parent can try to receive a deduction, additionally giving a power attorney to the child on behalf of the parent (letter of the Federal Tax Service of Russia dated 17.05.2012 No. UFN-4-3 / 8135, Letters of the Federal Service for Russia in Moscow of September 16, 2009 N 20 -14/4/096655, from 07/17/2009 N 20-14 / 4 / [Email Protected], Definition of the Constitutional Court of the Russian Federation dated 09/23/2010 N 1251-O-O). Power of attorney must be provided in writing and does not require notarization (letter of the Federal Tax Service of Russia of 17.05.2012 No. EF-4-3 / 8135). However, it is worth noting that the position of the tax authorities on whether the power of attorney is prohibited by the parent, is quite ambiguous, and therefore even if it is possible, refusal to deduct (you can clarify this issue in your tax Inspection).
The contract is decorated only for a child, in the payment document as a payer indicated the name of the parent.
According to the email of the Ministry of Finance of August 24, 2015 No. 03-04-05 / 48662 To obtain a deduction, you must have documents confirming your actual learning costs (payment documents, decorated in the name of the parent). It does not matter that the contract with the educational institution is concluded with the child. The main thing is that he (agreement) argue the child's training in the relevant educational institution.
Thus, the parent in this case has the right to count on deduction, even considering that it is not specified in the contract for the provision of educational services (this position is also confirmed by the letter of the Ministry of Finance of the Russian Federation of 18.06.2015 No. 03-04-05 / 35299).
The contract and payment documents are decorated for a child.
The situation when all documents are decorated for a child, and the deduction wants to get a parent, is a combination (and the worst case) of the two situations described above. However, based on the conclusions described above, we believe that the parent has the right to submit documents to deduct even in this case, since:

However, as in previous situations, the final decision on the provision of deduction will depend on the position of the tax inspectorate producing cameral check documents. You can contact your tax authority and clarify its position on this issue. In case of refusal to deduct, you will also have the right to file a complaint to the decision of the tax authority.
Documents may be decorated on any of the parents.
As we noted in the previous section, it is important that confirming documents (contract, payment documents) have been decorated for parents. However, it is worth noting that they will be absolutely not important for whom from parents. Even if the supporting documents are decorated for one of the spouses, another spouse is entitled to receive a tax deduction for child training. This is due to the fact that due to the provisions of the Family Code of the Russian Federation cashspent on learning are joint property spouses. Accordingly, even if the spouse is not specified in the documents confirming the right to deduct, it participates in the cost of paying for his child's teaching. (Letter of the Ministry of Finance of Russia of 03/18/2013 No. 03-04-05 / 7-238, a letter of the Federal Tax Service of Russia of 13.03.2012 N DF-4-3 / [Email Protected], Letter of the UFNS of Russia in Moscow from 10.06.2013 N 20-14 / [Email Protected]) If the confirming documents are decorated for another spouse (not on who receives deduction), then the set of documents should be attached to a copy of the marriage certificate.
Example: In 2018, Kalinin A.N. and Kalinina N.T. Paid training of your son in a paid school of 40 thousand rubles. At the same time, the contract for the provision of educational services and payment documents were decorated in the name of the spouse. However, get the deduction Kalinina N.T. can not, since since 2016 is in maternity leave (and, accordingly, does not pay tax on income). In this case, despite the fact that the documents are decorated in the name of the wife, the deduction in full will be able to receive her spouse Kalinin A.N.