Reimbursement of personal income tax on training. How to claim tuition tax deduction. Income received and personal income tax paid

Good afternoon, dear reader.

This article will discuss how to get tax deduction for driving school.

Not every driver candidate knows that he can partially reimburse the amount spent on education in a driving school, at the expense of personal income tax (tax on income individuals). Moreover, you can return the money not only for your own education, but also for the education of close relatives.

You will learn:

To begin with, I want to draw your attention to the fact that only citizens who pay income tax (13% of wages). For example, individual entrepreneurs do not pay such a tax, so an individual entrepreneur cannot receive a deduction for training at a driving school.

Another important point. This article will consider the deduction for training in a driving school, however, tax deductions can also be obtained for training in other educational organizations. All documents are drawn up in the same way.

Let's get started.

How to get a tax deduction for studying at a driving school?

Article 219 of the tax code Russian Federation:

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:
...
2) in the amount paid by the taxpayer in the tax period for their education in educational institutions - in the amount of actually incurred expenses for education, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for the education of their children aged up to 24 years old, by a taxpayer-guardian (taxpayer-trustee) for the education of their wards under the age of 18 in full-time education in educational institutions - in the amount of actually incurred expenses for this education, but not more than 50,000 rubles for each child in total amount for both parents (guardian or custodian).
The right to receive the specified social tax deduction extends to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or guardianship in cases of payment by taxpayers for the education of these citizens under the age of 24 years in full-time education in educational institutions.
...
The right to receive the specified social tax deduction also applies to the taxpayer - a brother (sister) of a student in cases where the taxpayer pays for the education of a brother (sister) under the age of 24 for full-time education in educational institutions;

So, you can get a tax deduction:

for their own education;
for the education of children under 24;
for the education of wards up to 24 years of age in full-time education;
for the education of a brother / sister up to 24 years of age in full-time education.

Since training in a driving school is in any case a full-time form of education, you can reimburse money not only for your own education, but also for the education of children, wards and brothers / sisters under the age of 24 years.

With self-education, questions usually do not arise. But when receiving a deduction for another person, you should pay attention to the conclusion of an agreement with a driving school. This contract must be concluded in the name of the person who will subsequently receive the deduction.

For example, you want to receive a deduction for your child's driving school at age 19. In this case, you must conclude an agreement with a driving school. The text of the contract must indicate that the child will study at the driving school. With such contracts, problems usually do not arise in driving schools, because. this deduction is popular.

So you should think about getting a social deduction even before concluding an agreement with a driving school.

The specified social tax deduction is provided if you have educational institution relevant license or other document that confirms the status of an educational institution, as well as the submission by the taxpayer of documents confirming his actual expenses for education.

All official driving schools are licensed and can make a copy of this document if necessary.

Please note that there are features of obtaining a deduction that do not apply to training at a driving school. However, when receiving deductions for other types of training, they must be taken into account:

A social tax deduction is provided for the period of study of these persons at an educational institution, including academic leave issued in in due course in the process of studying.
The social tax deduction is not applied if the payment for training expenses is made at the expense of maternity (family) capital allocated to ensure the implementation of additional measures state support families with children;

Maximum tax refund

The legislation establishes restrictions on the maximum amount from which taxes can be refunded (paragraph 2 of Article 219 of the Tax Code of the Russian Federation):

Social tax deductions provided for in subparagraphs 2-6 of paragraph 1 of this article (with the exception of deductions in the amount of expenses for the education of the taxpayer's children specified in subparagraph 2 of paragraph 1 of this article, and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article) are provided in the amount of actually incurred expenses, but in the aggregate not more than 120 000 rubles for the tax period.

You can get a tax refund on an amount not exceeding 120 000 rubles. In addition to the cost of training, this amount also includes the cost of medical services, on the pension contributions, on the independent evaluation qualifications.

For example, if for 2016 Ivanov I.I. he was trained in a driving school in the amount of 35,000 rubles, and also spent 100,000 rubles on his treatment, he will be able to receive a tax deduction only from 120,000 rubles.

Another limitation is the maximum amount that can be spent on the education of children and wards - 50 000 rubles for each child in the amount of both parents. This amount is usually enough to cover the cost of training at a driving school. But if we are talking about studying at a higher educational institution, then fifty thousand rubles a year may not be enough, i.e. The tax will not be refunded on the entire cost of education.

So the maximum personal income tax amount, which can be returned:

The specified amount is worth it to fill out a 3-NDFL declaration and take it to the tax office.

If a driver candidate spent 40,000 rubles on training at a driving school, then he will be able to return 5,200 rubles in personal income tax.

Please note that the maximum amount of deduction for yourself and for the education of children do not overlap.

For example, if you spent 120,000 rubles on your own education, and 50,000 rubles on the education of each of your two children, then the tax can be refunded from 220,000 rubles.

Documents for tax deduction in 2019

Documents that are required to receive a deduction for training at a driving school:

Filling out a declaration of 3 personal income tax for deducting tuition

Filling out a tax return is discussed in detail in. Below, only those program tabs that need to be filled out when receiving a tuition deduction will be considered in detail.

1. Install the program "Declaration".

2. Fill in the "Setting conditions" and "Declarant details" tabs.

3. On the "Income received in the Russian Federation" tab, you should enter information about wages in accordance with the 2-NDFL certificate.

First you need to add information about the organization in which you work. To do this, click on the green plus at the top of the window:

In the window that opens, fill in the fields in accordance with the 2-NDFL certificate, and then click on the "Yes" button.

After that, you need to add information about all payments for the previous year. To do this, click on the green plus at the bottom of the window:

All fields are filled in in accordance with the 2-NDFL certificate. The operation should be repeated for all income (wages for each month, vacation, sick leave and other payments).

In conclusion, you need to fill out the lower part of the tab (also based on the 2-NDFL certificate):

4. Go to the "Deductions" tab and at the top of the window click on the "Social" button:

If you would like to receive deduction for self-tuition at a driving school, then you should fill in the field "your training". In this field, you need to enter the full amount spent on studies, even if it exceeds 120,000 rubles. When generating the declaration, the figure will be automatically brought to the desired form.

If you would like to receive driving school allowance, then you need to click on the green plus in the right part of the window and enter the cost of training in the window that opens. Here you also need to enter full cost training, even if it exceeds the limit of 50,000 rubles.

In the example above, 35,000 rubles were spent on their own training in a driving school, and 50,000 rubles were spent on teaching a child in a driving school.

5. Save the declaration (the "Save" button at the top of the screen), and then print it. Below you can download a sample declaration in form 3-NDFL to receive a tax deduction for tuition:

6. Part of the declaration must be completed by hand. Namely, at the bottom of the first sheet, you need to fill in the field "with the attachment of supporting documents or their copies on ... sheets." In this field, write the number of documents attached to the declaration.

In addition, on all pages you need to put the current date and your signature.

Filling out an application for a refund of personal income tax

To get started, I suggest you download the application form and sample:

Application for return of personal income tax filled in as follows:

1. Specify the name in the header tax office to which you are applying. You can find out the exact name on the website of the tax office. This issue has been discussed in detail in .

2. Enter your full name, TIN and address in the header. This data can be taken from the first page of the previously generated tax return.

3. In the text of the application, indicate the number of article (78), enter the word "paid", as well as the name of the income (personal income tax for 2016).

4. Fill in the fields KBK and OKTMO. These values can be taken on the second sheet of the tax return (fields 020 and 030).

5. Enter the amount to be refunded on the application. It is also given on the second sheet of the declaration (field 050).

6. At the bottom of the declaration, you need to specify the data bank account, for which the tax will return the money to you. For example, if you have bank card, then you can get account details at the nearest branch of your bank.

7. Date and sign at the bottom of the application.

After that, you have in your hands all the documents necessary to receive a deduction for training at a driving school. It remains only to submit them to the tax office and wait for the return of the tax.

If you do not want to go to the tax office, then the declaration can be submitted online:

Statute of limitations for tuition tax refunds

The deadline for filing a tax return for the previous year is April 30 (Article 229 of the Tax Code of the Russian Federation):

The tax return is submitted no later than April 30 of the year following the expired tax period, unless otherwise provided by Article 227.1 of this Code.

However, before April 30, the declaration must be submitted only if in the previous year you received income for which you are required to report.

For example, if in 2016 you sold a car (received income) and in the same year you paid for your child's education in a driving school, then the declaration must be submitted before April 30, 2017.

In the event that you did not have additional income for last year, a declaration for a deduction can be submitted later (Article 78 of the Tax Code of the Russian Federation):

7. An application for a credit or refund of the amount of overpaid tax may be filed within three years from the date of payment of the said amount, unless otherwise provided by the legislation of the Russian Federation on taxes and fees.

Those. apply for a tax refund within 3 years.

For example, in 2018, you can get a deduction for training at a driving school that was completed in 2017, 2016 or 2015.

Good luck on the roads!

hello.

tell me, the certificate of 2 personal income tax should be for 2017 or 2018?

Nata, hello.

For 2017, because You are submitting your return for 2017.

Good luck on the roads!

1) Is it possible to get a tax deduction for studying at a driving school through an employer? (For studying at a university and for medicines, I read what is possible, but nothing was written about a driving school).

2) Is it possible to get a tax deduction for a driving school if I left it? Tuition was paid in full, but the school is not finished and will not be finished.

Tatiana-171

hello. Tell me, when filling out the 3-personal income tax declaration, what amount should I enter? the one that is written in the contract with the driving school or the general one, along with the costs of additional driving lessons (for additional driving coupons, there are payment receipts on hand)

Maria:

1. It's possible.

2. This is also possible. A certificate of graduation from the tax office is not required.

Good luck on the roads!

Tatiana, hello.

In order to take into account the costs of additional driving in the declaration, you need to have documents confirming that these are the costs of training. Those. just pay stubs may not be enough.

For example, if your contract states that if necessary, the cost of training can be increased to get additional hours of driving, and the checks themselves indicate that this is a payment for driving, then checks can also be used for deduction.

Good luck on the roads!

Good afternoon! In the spring, I studied at a driving school for one category for 20 thousand rubles, after the autumn I studied at another driving school for two more categories for 51 thousand rubles. How much can I get a tax refund? Thank you!

Ruslan, hello.

If everyone Required documents is, then the tax can be returned from 71,000 rubles.

Good luck on the roads!

Natalia-191

Good afternoon! Please tell me, I started studying for law in May 2018 and finished in August, for what period do I need to request a 2NDFL certificate? I want to refund VAT

Natalia, hello.

To receive a deduction, you will need a certificate for 2018.

Good luck on the roads!

Good afternoon!

There is a payment directly for tuition - two receipts. There are receipts for payment on the basis of: for providing a car for the exam - i.e. the child did not pass the exams the first time - there are four such receipts. In the return declaration indicate these amounts? Or they are NOT for training, but additionally * for providing a car *. Paid in the same organization in which the child was trained.

Irina, hello.

Review your agreement with the driving school. If it is indicated there that during the training you must also pay for the provision of a car, then additional receipts can also be attached to the declaration.

Good luck on the roads!

Hello, minor son studied at a driving school (16 years old), the contract is drawn up for me, can I get a tax deduction for his education, if in this moment I am on leave to care for a child under 3 years old, those personal income tax certificate 2 from work will be zero, since care allowance is paid up to 1.5 years, and from 1.5 to 3 there is no income.

Anna-128, tax deduction - amount, returned from the amount of taxes you paid. Since you receive benefits, you do not pay taxes, then to return You have nothing.

Good day!

Tell me if, in addition to driving school, I also studied at the university, can I indicate in the declaration total amount because of the university from the driving school?

I was trained at a driving school. The contract was drawn up in my name. Payment was made by 2 checks (in cash at an ATM). Checks were not saved (Even if they were saved, there is no confirmation that it was I who paid). ? And will there be questions about who exactly paid?

Anna, checks/payment orders do not have to contain the payer's data. There shouldn't be any problems with this.

Good luck on the roads!

Ekaterina-106

Hello tell me. I'm on maternity leave, could I get back 13% of the driving school tuition?

Catherine, hello.

If in the same year when you paid for your studies, you paid personal income tax (on salary, property sales, other income), then the tax paid can be returned.

If you have not paid taxes, then there is nothing to return.

Good luck on the roads!

Anastasia-91

Hello. I study at a driving school, the contract is drawn up for my husband (works), can he get 13% for my education?

Anastasia, hello.

The legislation does not allow you to receive a deduction for the education of your spouse.

Good luck on the roads!

Tell me, if I went to study on January 13 (the first payment, that is, the fee on January 4), and at that time I was already on vacation, after which I quit on February 13, can I get 13% of the tuition? Help 2ndfl until January on hand. Thanks for the answer)

The tax code of the Russian Federation provides for the possibility of a refund of income tax for education. This nice bonus from the state is given to those citizens who pay for education: for themselves, a child or their next of kin.

Since in recent times Since almost all educational institutions charge a fee, then a refund of tuition income tax can at least slightly offset our costs. Accordingly, this is also a reason for filling out the 3-NDFL declaration.

So, let's look at the main questions: who and in what case is entitled to a social tax deduction for tuition, what are the terms and amount of income tax refund, and what documents are needed to fill out a 3-personal income tax return.

Let's first answer the question "Who can take advantage of the income tax refund?"

Can

1. A working citizen, that is, one who works in any institution, receives official salary, and, most importantly, pays from it income tax in the amount of 13%. At the same time, he must pay money for education.

2. Family. In the event that only one of its members works, that is, fits the condition of paragraph 1, and the rest are dependents. The condition for receiving a tuition deduction is that they pay receipts for their relatives: brother, sister, children.

3. A prerequisite income tax refund for tuition is that the educational organization has state certificate and licenses.

You can watch this video tutorial or continue reading the article.

Can not receive a social deduction for tuition

1. Individual entrepreneurs (IE), non-working citizens, housewives, that is, those people who do not receive official wages and, accordingly, do not pay income tax.

2. Retirees who receive only a pension, so no income tax was withheld from it.

3. Children and other citizens who do not work, that is, again, they do not have the opportunity to pay income tax to the state.

4. If the training organization does not have a state certificate and license, then the state will not return the money spent on training in it.

Example 1. Citizen works for state enterprise and is additionally engaged in paid courses foreign language. Pays receipts independently, has the right to a social deduction for tuition.

Example 2. A citizen works at a state enterprise, and his sister is studying at a driving school. The brother pays the bills, and he is entitled to a social deduction for tuition.

Example 3. A citizen works at a state-owned enterprise, and his sister is studying by correspondence at the institute. The sister pays the receipts (the brother gives her money). In this case, the right to a social deduction for tuition does not arise. It turns out that the brother works and pays income tax, but does not pay for education (his name is not indicated on the receipt). And the sister does not work, does not pay income tax, but pays for her education.

I draw your attention to the fact that Spouse's tuition tax refund cannot be obtained.

How much tax credit can you expect?

In general, 13% of the paid tuition fee is refunded. But there is also different variants and restrictions.

1. According to Tax Code limit amount possible refund, from which 13% of income tax is charged is 120 000 rub. for every citizen. However, this limit includes ALL possible social deductions: education, treatment, pension contributions.

Example 1. During the year, a working citizen spent 20,000 rubles. for training, 80,000 rubles. for treatment and 50,000 rubles. translated into pension savings. Total 150,000 rubles. As a result, a citizen has the right to return tax from the amount of 120,000 rubles. (this is maximum limit for all social payments). 13% of this amount will be 15,600 rubles.

Example 2. During the year, a working citizen spent 20,000 rubles. for training and 50,000 rubles. transferred to retirement savings. Total 70,000 rubles. 13% of this amount will be 9,100 rubles. As a result, the citizen has the right to return this amount.

2. The amount of the refundable tax deduction is limited to the amount of income tax paid during the year. She can't get over it.

Example 1. During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15,600 rubles. The total income for the year amounted to 200,000 rubles, from which income tax was paid in the amount of 13%: 26,000 rubles. As a result, the citizen has the right to return 15,600 rubles. (totally 13% of the amount spent on training).

Example 2. During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15,600 rubles. The total income for the year amounted to 100,000 rubles, from which income tax was paid in the amount of 13%: 13,000 rubles. As a result, the citizen has the right to return 13,000 rubles. (only the amount that was withheld from him as payment of income tax).

Deadline for filling out and submitting 3-NDFL

Declaration 3-NDFL can be submitted to the tax office throughout the year. There are no special restrictions on terms and dates. Accordingly, the sooner the declaration is accepted, the sooner you receive money into your account. The period for verification is set at 2-3 months.

The tax return for the return of the social is submitted only for the previous 3 years. If it is now 2020, before the declaration they are taken for: 2017, 2018, 2019. If the training was in 2016 and you did not have time to submit the declaration, then there will be no refund on this amount.

rule to fill out a 3-NDFL tax return for a refund of income tax for training simple. The year of compilation and the year of study must match. There is no concept of an academic year (from September to May), but it is the calendar year (from January to December) that is taken into account.

Simply put, the date (year) in the receipt of payment must correspond to the year for which the declaration is submitted.

Example 1. The child studied at paid courses from November 2018 to February 2019. Father paid receipts regularly (month after month):

for November 2018, the payment was 11/10/18;

for December 2018 - 10.12.18;

for January 2019 - 01/10/19;

for February 2019 - 10.02.19.

for 2018, which includes payments for November and December;

for 2019, which includes payments for January and February.

Example 2. The child studied at paid courses from November 2018 to February 2019. My father paid bills irregularly:

for November 2018, the payment was 12/10/18;

for December 2018 - 01/10/19;

for January 2019 - 01/10/19;

for February 2019 - 05/10/19.

for 2018, which includes payment for November;

for 2019, which includes payments for December, January and February.

Example 3. The child studied in paid courses from November 2016 to February 2020. The father paid all the receipts at once:

for November, December, January and February payment was 03/10/19.

for 2019, which includes payment for all months.

In the 3rd example, at first glance, everything is simplified: he paid the entire amount at once and only 1 declaration is needed. But. Don't forget about the one-year return limit. If the amount of the annual tuition fee exceeds 120,000 rubles. (13% of it - 15,600 rubles), it is better to split the payment over 2 years so that you can return the entire amount in full.

What documents are needed

Here is a list of documents that will be required to complete the 3-NDFL declaration in order to return tuition income tax:

Certificate 2-NDFL (original) on the income of a citizen for the year. Issued by the accounting department of the company where you work.
Contract for training (copy).
License of an educational institution (copy).
Payment receipts (copy).
Special form of certificate of the amount paid for tuition during the year (original). Issued by the accounting department of the educational institution.
Certificate of completion of training (original).

Provided to the tax office copies or originals (indicated in the list) of all these documents. But often the inspectors who take tax return 3-personal income tax, they want to see the originals. Therefore, it is better to take them with you to show if the need arises. However, only copies should be left at the tax office.

Here we have reviewed the main points tuition tax refund. Answers to other popular questions can be found on this site in other articles or asked below in the comments.

You can always get an individual Skype consultation on how it is more profitable to draw up a declaration, or order filling out 3-personal income tax from us through the form.

If you're attending college, driving school, or kindergarten (or taking your child there), here's a proven way to get your tuition tax credit back.

This money back method will be useful for those who are in cramped conditions or simply know the value of their money. For example, if you study in the daytime, and in the evenings / nights you also have to go to work in order to afford to pay for tuition, housing, food and parental assistance.

How long does it take to get a tuition tax deduction?

As a rule, you can apply for a tax deduction calculation once a year. But if you have already studied for three years (for example, you entered in 2017 and decided to apply in 2019), then you can apply for three years - 2017, 2018 and 2019.

What documents do you need to provide a tax deduction for tuition in this case:

statement;
documents from the university;
certificate of employment (if you are already working);
tuition tax return;
a couple more statements.

Who is eligible for the tuition tax deduction?

Get a tax deduction for paid training a child in a college, university, driving school, graduate school, university (full-time or part-time) can be all citizens who pay tax on their income.

How much is the tuition tax deduction

With official employment and receiving a salary, the tax deduction for the education of a child in 2019 will be 13%.

The deduction is received by citizens with taxable income. If you work officially and receive a salary, then you pay income tax - 13%.

Why exactly so many?

The fact is that payments from our salaries are spent on things that are useful for the state. And if we ourselves spend money from our own pocket on these very useful things, then the state returns us a certain amount of money - that is, part of the tax that we pay from wages.

But the non-working category of citizens (students, pensioners, housewives) will not be able to make a refund of the tax deduction for education (at a university, for rights, etc.), since they do not receive a salary and do not pay taxes on it. In addition, receiving a tax deduction for tuition is impossible for an individual entrepreneur ( individual entrepreneurs) that operate under a simplified taxation system or use single tax on imputed income and the patent system. There is no refund of the social tax deduction for tuition if you paid for tuition at the expense of the paid maternity capital.

Who is eligible/entitled to a tuition tax deduction?

It will be paid to the applicant himself or to close relatives of the applicant - brothers, sisters who are not yet 24 years old and to whom you paid for education.

But there is one BUT here: they should study at the full-time department, and not at in absentia. If you pay for yourself, then it does not matter whether you study full-time or part-time - the form of education can be any.

What kind of training can I get a tax deduction for?

A tax deduction for paid education can be obtained for studying at a university, school, kindergarten, driving school (for rights) or at a foreign language center.

The educational institution where you studied must have a license to carry out educational activities. Private or state form- irrelevant.

Tuition tax deduction amount: how much money you get

The maximum allowable amount of expenses from which you can return the social tax deduction for the cost of educating a child is 120,000 rubles annually and 50,000 rubles when paying for a child's education. You will be able to return 13% of this amount, that is, a maximum of 22,100 rudders per year.

If you paid for education for both yourself and your child, you may be eligible for a two-time tuition tax credit. True, if you spent more than 12,000 rubles for training for two, only a maximum of 22,100 will still be returned.

Advice: if you have undergone expensive training, we recommend that you return it in stages, and not at once the entire amount for several years.

By the way ! For our readers there is now a 10% discount on

How to calculate your tuition tax credit

Let's say:

student Anya receives 80,000 rubles a month at work. For the year, the amount is 960,000 rubles. After all the deductions, Anya received 835,200 in her hands. 13% of income tax from this amount will be 124,800 rubles - this is exactly how much the employer pays for Anya.

Anya studies on a paid basis and pays 20,000 rubles for each semester. Anya heard about getting a tax deduction for student education (through the employer) and immediately applied.

Immediately after filing the application, the tax office deducts from income the expenses incurred for education. Having calculated the amount of personal income tax for the year, it receives the amount according to the following formula:

(960,000 − 40,000) × 0.13 = 119,600

119,600 - this is the amount that Anya had to pay. But in reality she had to pay 124,800 rubles. After submitting all the documents for receiving a tax deduction for tuition, the tax office will return the amount that Anya overpaid:

124 800 − 119 600 = 5200

When receiving a deduction, the date of payment for the semester plays a role, and not the date when the semester began. Let's say you paid for the semester on December 12, 2017, and the semester itself began on January 7, 2018. The receipt of payment is attached to the application, while the date on the application will be 2017, not 2018.

How to get a tuition tax deduction

The easiest way is to apply for a social tax deduction for tuition (child or your own) at the place of work. Then you simply deliver to the accounting department or the relevant department a notification from the tax service that you are entitled to a deduction. The aunts in the accounting department will take care of everything else for you.

If you have already quit or for some reason you can’t arrange them through work, it’s easy to do this on your own. There is a personal account on the website of the tax service. To apply, you need to register on the site and apply through it. You can get access to the office by personally contacting the nearest tax office.

What documents to apply for the tuition tax deduction

To get a tax deduction for tuition, you need to clearly know what documents are needed:

Documents from the educational institution confirming the reality of the educational institution (a copy of the contract, a certified copy of the university license, checks confirming payment);
Certificate 2 - personal income tax, which confirms that the applicant received a salary and paid personal income tax from it (it can be obtained at the place of work for the period for which you are requesting a deduction);
Declaration 3- personal income tax for each year of study, confirming that you intend to make a refund of deductions (filled out with your own hand on the form or on the website);
The actual application for the return of a part of personal income tax (this is a document according to which tax services will make payments).
Passport and a copy (keep them with you at all times just in case).

Learn how to make a declaration for a social tax deduction for education.

Submission of documents to the tax office

Take the entire package of documents collected to the tax office and wait for further instructions. As a rule, the employees of this institution notify you of the decision made after 3 months (or earlier). If any errors were found, the inspector may refuse tax deductions. In this case, do not worry - just correct the errors and resubmit the documents. When resubmitting, indicate that this declaration is corrective.

Helpful Hints:

To receive a tax deduction for student tuition, be sure to keep all receipts, checks and other documents from the educational institution.
There is a statute of limitations on child education tax credits. The deadline for filing a declaration is up to three years from the date of receipt of tuition fees.
When you quit your job, it's better to take everything right away necessary information personal income tax. Then you do not have to once again go to a former employer.

That's all, now you can safely study further. And if there are difficulties, the Student Assistance Service will gladly help you cope with them.

In the Russian Federation, 70% of educational services are provided on a paid basis. But the law allows partial refund funds.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

But not everyone can exercise the right. How to return 13% of the cost of education in 2019? According to the legislation of the Russian Federation, you can return part of the tuition fee.

This opportunity is available to people who work officially. Among other things, it matters in which institution the education is received. How to get back 13 percent of tuition fees in 2019?

General points

All residents of Russia who work officially pay income tax on wages. This withholding is referred to as personal income tax.

This fee is levied not only on wages, but also on other incomes of citizens. So it is charged on the sale of property, the delivery of real estate in, income from private entrepreneurship.

Although the state collects a certain percentage of almost every income of Russians, it also provides for the possibility of a refund of the collected tax.

In particular, citizens can take advantage of the tax deduction, but only in strictly defined cases.

A tax deduction is a reduction in the taxpayer's income by the amount of expenses incurred by him. That is the tax base when tax is charged, it is reduced by the amount of the deduction provided.

Video: how to fill out form 3 of personal income tax and get a tax deduction for tuition

There is no difference in the registration of the deduction for training in a driving school. For his education, a citizen can receive, regardless of how he studied, full-time, in absentia or in the evening department.

When a deduction is made for children, brothers or sisters, the form of education can be exclusively full-time.

The number of documents provided includes a contract for the provision of services and a driving school license.

If the contract was concluded online, then it is necessary to print it out so that the driving school inspector puts his signature on it.

Step-by-step instruction

If the taxpayer has chosen the method of receiving a tax deduction for tuition through the Federal Tax Service, then the procedure should begin at the end of the year for which the tax is refunded.

The procedure will be like this:

Fill out a 3-personal income tax return	When making a deduction for 2-3 years, the declaration is filled out for each year separately
Obtain a 2-personal income tax certificate from the accounting department at the place of work	On the amount of accrued and withheld taxes for the corresponding year
Prepare the necessary documents (on education, on tuition fees, etc.)	If the deduction is obtained for the child, you need to obtain a certificate from the educational institution that the training was conducted in person. When the child's guardian or guardian applies. Documents on the legality of representing children's interests will be required
To the tax office at the place of residence	Submit declaration and prepared documents
Simultaneously with the declaration (if the refund amount is calculated in it)	Submit an application for a personal income tax refund indicating the details for receiving funds
Wait for the completion of the check on the case	And transfer of funds to the specified account or bank card

When the deduction is made through the employer, the period of application does not matter. You can not wait until the end of the year and apply immediately after the payment is made.

The step-by-step algorithm of actions is as follows:

Write an application to the Federal Tax Service to receive a notice of the right to a social deduction.
Collect documents confirming the right to receive a deduction.
Submit prepared documents and application to tax authorities at the place of residence.
After 30 days, receive the requested notification from the Federal Tax Service.
Provide a document from the tax office to the accounting department of the employer.
Receive a deduction from each salary (the employer will not withhold income tax until the amount of the deduction is exhausted before the end of the year).

How can I apply through the State Services

Since 2015, users of the State Services portal have the opportunity to submit tax reporting online through the portal. The information is transferred to the FTS.

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

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

In order to file a declaration, you must:

In the online form window that opens, a declaration is filled out, signed with an EDS and scanned documents are attached to it. The status of the submitted application can be tracked in the Personal Account.

On the information page of the service, select "Register to the department" and click the "Make an appointment" button.

How long does it take to pay

The tax legislation of the Russian Federation establishes deadlines for granting a tax deduction.

So, when processing a refund through the Federal Tax Service, after submitting all the documents to the tax inspectorate, three months are given to verify the accuracy of the information provided.

The applicant shall be notified of the decision taken within ten days. In the case of a positive response, the taxpayer submits an application for a tax refund.

After that, within a month, the money is transferred to the applicant's account. If you apply for a refund immediately with a declaration, you can slightly reduce the waiting time.

When the deduction is made through the employer, a notification from the tax office is issued a month after the application.

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The state is constantly trying to support those who educate themselves and develop their children. To do this, from the funds paid for tuition, you can return the income tax withheld from income.

Refund of personal income tax for training - what is it?

These are tax deductions. social type, offset primarily by taxes of the "social" type - such as medical care, education, purchase of medical insurance. In other words, a tax deduction for education is a tax benefit received from social costs.

Unlike the standard benefit that is given to a father or mother for a minor and is paid at the workplace, this benefit is only valid if the tuition income tax has already been paid. Compensation is prescribed in 219 Art. Tax Code of the Russian Federation.

The legislation of the country does not offer to make a choice between a minor and a deduction for education. You can apply for both types of compensation.

For example, if a parent pays for a visit to his minor in a private garden, then he can apply for both types of benefits. If there are problems with this, then you need to contact the tax.

These compensations seriously differ in the receipt of funds, the methods of registration, as well as in the amounts. In addition, if standard deductions are issued by both parents and at the place of work, then for registration social deductions the following rules will be required:

The deduction is made not when the payment was made, but after the year in which the payments were made.
Unlike standard deductions, the application must be submitted not at the place of work, but in FTS. Although here the citizens have little choice.
The amount for the time while the citizen had the right to compensation, but did not draw up documents, is paid in a lump sum.

Who is eligible for the benefit

You can receive compensation students themselves, and child's relatives paying for his services, up to brothers and sisters. To do this, it is enough to issue face-to-face contract. They can do this:

child's parents who has not reached the age of 24.
Guardians for minors.
Also, if guardianship has ended, but the guardian wants to pay for services, this can be done for a child under 24 years old.
This can be done by a person both for half-blooded and full-blooded sisters and brothers up to 24 years old.

If the standard benefit is issued for both parents, then the social benefit is issued only for one of them, and not necessarily for the one who paid for the service.

The Ministry of Finance has an explanation on this topic. So, if both parents are married, then everything that they have is considered jointly acquired. Therefore, if one of them paid for the services, then with his consent, compensation can be issued by the second parent.

Restrictions on age and terms of study

Decide on age limits. If you have paid income tax for your education, then you will be compensated for it at any age and in any form, whether it is part-time or even evening.

With children, everything is a little more complicated - you can return the tax on them before their coming of age, or up to 24 years old if the child is studying full-time. If a person is under former guardianship, then the guardian who wants to pay for his education can also receive compensation. up to 24 years.

The period for which the funds can be returned

The law states that a person making a deduction can apply for a benefit for the entire period of time during which the training takes place, up to and including academic leave. And for the parent, the deduction will act as follows:

If the graduate is not yet 24 years old, then the tax will be provided Until the end of the month.
If this year he will be 24 years old, then the tax will be provided until the end of the year.

You need to apply for compensation after the end of the year when the payments were made. If the training takes place over several years, then documents are submitted to the Federal Tax Service for several years, or once for all years.

If for some reason the taxpayer did not have the opportunity to return the tax immediately, this can be done within 3 years after the service has been paid.

If you apply to the Federal Tax Service in 2018, then you can receive compensation for 2015, -16 and 17. Moreover, it does not take into account whether your child has finished gnawing the granite of science and how old he is. For example, if the child is already 25 years old, then you can get a deduction for those years when he was already studying, but he has not yet turned 24. Of course, if you have checks for that.

How much can you get

Compensation is provided only to a working family that pays for the child's education, not over 24 years of age and carrying out full-time education. Such a family can receive compensation for the income tax paid, but the amount spent on education should not exceed 50000 rubles. That is, in a year, the amount of personal income tax for each child cannot exceed 6500 rubles.

In this case, the deduction can be granted for staying in kindergartens, private and public schools, colleges, universities, and even courses. In this case, the contract must be concluded between one of the parents and the educational institution. And of course, just educational institution must have a license for educational services.

To receive the funds listed above, you should go to the Federal Tax Service at the end of the school year. In this case, the following conditions must be met:

The child for whom compensation will be received must not be over 24 years old. In addition, he must be trained only on a full-time basis.
Not a third-party organization should pay for tuition, but one of the parents, or both parents alternately. This cannot be done by any company, enterprise, or even a charitable foundation.
In order to receive compensation, the parent must be officially employed and, accordingly, paid income tax. Those who do not work cannot receive a tax refund.

The total amount of the tax deduction provided for each child is equal to the amount that the family paid for his education for the year. That is, in fact, the funds that were spent on study are not subject to personal income tax. However, there are certain limits that apply to amounts. So, you will not receive more funds than you paid for taxes.

The deductions for the calendar year could not exceed:

50 000 rub., which were spent by parents on study.
120 000 rub., paid for the education of a sister or brother.

For example, if a family spent 70,000 rubles on studies in a year, then compensation will be returned only from 50,000 rubles. To calculate compensation, follow these steps:

50000 x 13% = 6500 rubles.

Maximum received per child:

6 500 rub. - for one child.
15 600 rub. - for a brother or sister under the age of 24.

To receive personal income tax, it does not matter for which years of study you paid the funds - the actual date of payment is important. Compensation is paid from wages - winnings do not participate in the distribution of benefits.

An example of calculating the deduction for a child

Suppose that the daughter of a certain Lyudmila entered the magistracy in 2015, where she needs to study for two years. For a year in an educational institution, you need to pay 100 thousand rubles, but the daughter's father pays the entire amount at once for two years. In 2016, Lyudmila decides to issue compensation and, having collected paperwork for registration, submits them to the Federal Tax Service. At the same time, her husband's salary is 40 thousand rubles a month.

Since the study was paid in full for 2 years, the amount of payment for which compensation can be received is 50,000 rubles, and not 200,000 rubles, as the father paid for it (we take into account the minimum specified by law). Therefore, when calculating the return, we consider this:

50000 x 13% = 6500 rubles

But the employer took the following personal income tax from Lyudmila's income:

40,000 x 12 (months) x 13% = 62,400 rubles

It turns out that Lyudmila will receive compensation equal to 6,500 rubles, since this amount does not exceed the maximum allowed by law. And I could get 13,000 rubles if I applied for a benefit for 2 years in a row.

Paying for education for a child once, the parent lost maximum deduction. Therefore, for those who pay for education, it is more profitable to divide the amount into parts and stretch it over several years of study.

How to apply for a benefit

When applying for a benefit, the taxpayer applies to the Federal Tax Service at the place of his stay or residence. For this:

The education of a son or daughter is paid in full or by semesters.
When the school year ends in which the parent paid for the child's knowledge, the papers collected for registration are provided in the Federal Tax Service.
After consideration by the Federal Tax Service of securities, compensation is transferred to a bank account or card. Another option - funds are credited against future taxes.

Compensation will be transferred only after the taxpayer applies to the Federal Tax Service. If you do not want to wait for the end of the year, then you can apply for a benefit at the place of work by writing an appropriate application.

When applying for benefits with the employer, they act as follows:

The Federal Tax Service is asked to confirm that the taxpayer wants to confirm their right to benefits. The list of documents for treatment is specified in the tax office.
Within a month after applying, a corresponding document is issued.
With confirmation paper, the person applies at the place of work. An application for early payment is being written.
At work, personal income tax is calculated taking into account benefits. At the same time, funds are paid not once a year, as in the tax, but every month.

Paperwork for making a deduction

All papers collected by the person must be provided in the form of copies, but originals will also be needed. When sending them to the Federal Tax Service by mail, you must first certify the documents with a notary.

Of course, sending a letter by mail is more convenient - you do not need to visit the organization in person. But if you are applying for benefits for the first time, then it is better to visit the Federal Tax Service in person - if one of the papers is missing, you will find out about it right away.

When making a deduction for the past year, the following papers are collected:

Application filled in free form. The amount of tax and the method of transfer are prescribed.
3-personal income tax.
2-personal income tax, which is taken at the workplace.
A study agreement indicating the license of an educational institution, prices and forms of education.
Receipts paid by the mother or father of the child.
document for a child.
Details on which the tax will be returned.
If the contract does not contain information about the license, then a copy of it is needed.
Also, if the document does not state that the child is studying full-time, then an appropriate certificate is needed.
If the mother is involved in the benefit, and not the father who paid for the service, then a marriage certificate will be required.
If the services are paid by the guardian, then the decision of the relevant authority is provided to the Federal Tax Service.

Papers for filing with the tax or the Federal Tax Service are updated annually. The same applies to receipts - they must be new every time. Well, the information that your child is still studying full-time should be updated every year.

Deadlines have limits:

The decision is made quite quickly, within only ten days, but it may take some time to desk audit which can take up to three months.
When a decision on the case is made, the applicant will be notified within 5 days.
With the correct paperwork, money is transferred to the card within one month.

Registration of 3-NDFL

Before visiting the Federal Tax Service is filled form 3-NDFL using the certificate 2-NDFL taken at the place of service. It includes several pages that need to be filled out correctly, and due to the fact that the tax office annually introduces something new into it, it is impossible to focus on forms for previous years.

It can be obtained and filled in one of the following ways:

Private online services that are not very welcomed by the FTS. In addition, this service is paid. Most often, the tax office offers to fill out its services in real time - for example, "Taxpayer's Cabinet".
The FTS website has special program, free for download. When filling it out, some nuances are indicated - for example, if you enter information incorrectly, or do not enter it at all, then the program will point you to this.
The last option involves a personal visit to the organization. Here you can take a blank form and fill it out right on the spot.

When drawing up a document, the nuances are taken into account:

The number of the Federal Tax Service where the document will be sent. To do this, the details should be taken care of in advance. But! On the tax website there is a list from which the desired organization is selected.
It is obligatory to fill in such sections as full name, TIN, data from personal account and Russian code.
The form contains the address of residence and OKTMO - this code is not on the site, but if desired, it can be easily found on the Internet.
Information is written about the organization where the employee received wages. In the "Income" section, the number 13 is selected, that is, thirteen percent taxation. If there is a paid vacation, the code 2012 is prescribed, if there is a salary - 2000 rubles. The amount that has become the total for all income must match the number on the certificate from the place of work.
If the allowance is issued specifically for study, then this section must be selected. And also indicate the real amount.

When filling out a program from the Federal Tax Service, a person who decides to return the funds has the opportunity to edit the document and print it at home. After filling out the form, you need to write an application, which will indicate the amount of the refund that you calculated.

Paperwork - for whom and why

Let's figure out for whom and how documents are drawn up.

The contract is for the mother, the payment is for the son

With this turn of events, the deduction will not be paid, due to the fact that both papers are issued only to the parent.

The contract is for the son, the payment is for the mother

The same situation is when the allowance will not be paid due to the fact that both papers are issued to the mother or father.

All papers - on the son

The tax office will not pay compensation at 100% and will be right, based on the Letter of the Ministry of Finance of October 28, 2013 No. 03-04-05 / 45702.

Example of compensation for self-tuition

A certain Ivanova paid 60,000 rubles for a higher educational institution. Her income for the year at work turned out to be 480,000 rubles. (40,000 x 12). The income deduction for her amounted to 62,400 rubles (480,000 x 13%).

Let's calculate the deduction:

Since Ivanova paid 60,000 rubles for her education, the amount to be returned will be 7,800 rubles (60,000 x 13%). And if the personal income tax was paid in full, then Ivanov can receive the same full amount in his hands.

An example for children studying full-time and part-time

Let's consider another example. Suppose that all the same Ivanova has three children, and she paid for them as follows:

For the eldest, who is studying full-time, 70,000 rubles were paid.
The youngest spent 40,000 rubles in a private garden.
I had to pay 60,000 rubles for my daughter in absentia.

At the same time, Ivanova's total annual income amounted to 480,000 rubles (40,000 x 12). At the place of work with Ivanova, they took 62,400 rubles (480,000 x 13%). Let's calculate how much we had to compensate.

For each child in this family, personal income tax will be calculated differently:

So, you can’t get more than 6,500 rubles for a senior, since the allowance is issued not for the amount that was paid for him, but for 50,000 rubles.
For the youngest, the amount will be less - 5200 rubles. (40,000 x 13%).
As for the daughter, the allowance does not rely on her at all, since this form of education is not paid.

In total, all children account for 11,700 rubles.

Example with multiple compensations

Ivanova, in addition to her own studies for 80,000 rubles, also paid funds for her husband's medicines for 60,000 rubles. At the same time, her income did not change and also amounted to 480,000 rubles. in a year. The tax has not changed, which is still equal to 62,400 rubles.

Calculate compensation:

In total, Ivanova paid 140,000 rubles for her studies and medicines. But she cannot receive compensation from this amount, since the maximum under the law is 120,000 rubles. Therefore, the maximum benefit returned by Ivanova is 15,600 rubles (120,000 x 13%).

Features of the application of benefits

There are some nuances that are important when applying for benefits. For example, you need to pay attention to the form of training when applying for compensation, since the Federal Tax Service will only miss face-to-face forms.

Education of children has the right to pay only the parent, or both mother and father in turn - when paid by third parties, the deduction will not be paid again.

And of course, in order to get finance, must be officially employed, and every month to pay taxes on wages to the state.

We also recommend watching a useful video about tuition tax deductions with examples of calculations: