When 3 NDFL is submitted for learning. Social tax deduction on training spending. How to collect documents

Specified social tax deduction It is the ability to return a part of the funds spent on training (both their own and close relatives).

The conditions for obtaining this type of deduction is the presence of the status of the Resident of the Russian Federation and the income taxable at a rate of 13%.

For what expenses you can get compensation

Tax deduction can be obtained by expenses on:
- own learning - on any form training (day, evening, correspondence, etc.);
- child learning (including adopted), as well as brothers and sisters aged up to 24 years, full-time learning. If the brother or sister is under guardianship, then the restriction is up to 18 years for the wards, in this case it does not apply;
- training of wards aged up to 18 years old (former wards aged up to 24 years) full-time learning;
Note: Letter dated 10/24/2016 No. BS-4-11 / 20142 of the Federal Tax Service of the Russian Federation was put a point in disputes on the possibility of a declaration of deduction with one spouse for learning another. The federal tax office in the above document explained that one spouse is not entitled to receive a deduction for another, but at the same time he can declare him for his own training, regardless of who it was paid.

Features of the decay statement

Extreme Size deductions for their training and training of brothers and sisters - 120 000 rubles. You can return to 13% of the expenses incurred, but not more 15 600 rubles (excluding the amount of deduction for children's training);.
The amount of 120,000 rubles. It is common to all social flows (except expensive treatment and teaching children). What kind of costs include in the tax deduction - the taxpayer itself decides;
Children's teaching size , is 50,000 rubles. for man. The maximum amount to return to the hands will be equal to 6 500 rubles. (50,000 x 13%). Thus, for 2 children, you can get a deduction in the amount of 13,000 rubles, for 3 - 19,500 rubles. etc.

Restrictions on expenses for their own learning (120,000 rubles) and for expenses for children's training do not affect each other and calculated separately. Those. You can return to 15 600 rubles. For your own training + 6,500 rubles. For the training of each of their children.

Note: The amount of 50,000 rubles. For deduction for children, it is common to both parents. That is, only one of the parents can be returned to the training of their children.

Social tax deduction on training spending is provided only under the conditionthat educational institution has a license, or any other document confirming its status as an educational institution.

Note: If the training was carried out at the IP, independently conducted and having no hired pedagogical workers, the presence of a license is optional.

Deduction can be obtained not only According to expenses for training in state universities, but also in commercial educational institutions (if they have licenses):
- kindergartens and schools;
- centers of additional adult education (driving schools, foreign language courses, etc.);
- centers of additional education of children ( musical schools, sports sections, etc.).
Tax deduction can be obtained by training spending both in Russian universities and foreign. It should be noted that the return in this case will be subject to only costs associated directly with the learning process. The cost of travel to the place of study, accommodation and power to inclusion in the composition of the deduction are not subject to;

The deduction can be obtained only if the year in which the training was paid, there were income taxable NDFL at a rate of 13% (except for dividends taxed at the same rate);

Note: It should be noted that the clear guidance on the prohibition of receiving the deduction, in case the income at the time of payment is absent, no. Moreover, the letter of the Federal Tax Service of the Russian Federation of March 18, 2010 No. 03-04-05 / 7-110, the financial department indicated the possibility of obtaining deduction, if income available at the time of the statement privileges. However, in practice, tax authorities, as a rule, denied the provision of deduction, if at the time of payment of training in the applicant did not have taxable income.

The key value for the deduction statement has the date of payment for training, and not its duration. That is, if in one year there is a payment for study for several years, it is possible to reimburse expenses only for the year in which expenses are made, and not for the entire period of study;
The balance of the tax deduction is not transferred to subsequent periods. That is, if in one year it did not work out all deduction, it is not possible to transfer it to the next year;
Deduction for learning - reusable. You can declare it every year within the established limit;
Default for tuition has a period of limitations - no more than three years from the date of payment of study. Thus, in 2018, it is possible to return the training cost paid in 2017, 2016, 2015;
The contract and payment documents must be decorated by the applicant of deduction;
Tax deduction is not provided, in case the training was fully paid using maternal capital

Examples of calculating tax deductions for training costs

Example 1. Defining Own Education

Conditions for receiving deduction

60 000 rubles.

480 000 rub.

62 400 rubles. (480,000 rubles. X 13%).

Calculation of tax deduction

Training costs for 2018 amounted to 60,000 rubles. In this connection, the amount to return to the hands will be equal 7,800 rubles. (60 000 rub. X 13%).

Since for 2018 Petrov I.A. paid income tax in the amount of more than 7,800 rubles. Tax deduction he will be able to get in full - 7,800 rubles.

Example 2. Defined for its own training worth more than 120,000 rubles.

Conditions for receiving deduction

In 2018, Petrov I.A. paid for his studies at the institute 130 000 rub.

Received income and paid personal income tax

Income for 2018 engineer Petrova I.A. amounted to 480 000 rub. (40 000 rubles. (S / n) x 12 months).

NDFL size (income tax), held by the employer for the year 62 400 rubles. (480,000 rubles. X 13%).

Calculation of tax deduction

Training costs for 2018 amounted to 130,000 rubles, but since all social deductions have established a restriction of 120,000 rubles, the amount led to return will be equal to: 15 600 rubles. (120,000 rubles. X 13%).

Due to the fact that for 2018 Petrov I.A. paid income tax for more than 15,600 rubles, tax deduction he will be able to get in full - 15 600 rubles.

Example 3. Default for child learning

Conditions for receiving deduction

In 2018, Petrov I.A. paid for the education of my son at the Institute for Full-time learning 70 000 rubles.

Received income and paid personal income tax

Income for 2018 engineer Petrova I.A. amounted to 480 000 rub. (40 000 rubles. (S / n) x 12 months).

NDFL size (income tax), held by the employer for the year 62 400 rubles. (480,000 rubles. X 13%).

Calculation of tax deduction

Costs Petrova I.A. For the training of the Son in 2018, 70,000 rubles amounted to 70,000 rubles. Restriction of 50,000 rubles were established for expenses for children. 6 500 rubles. (50 000 rub. X 13%).

Due to the fact that for 2018 Petrov I.A. paid an income tax for the amount of more than 6,500 rubles, the tax deduction he will be able to get in full - 6 500 rubles.

Example 4. Decide for the training of several children

Conditions for receiving deduction

In 2018, Petrov I.A. Paid:

Training of his eldest son at the institute on full-time education in the amount of 70 000 rubles.
Training in his younger son in a paid kindergarten in size 40 000 rubles.
Training his daughter at the Institute on by correspondence form Learning in size 60 000 rubles.

Received income and paid personal income tax

Income for 2018 engineer Petrova I.A. amounted to 480 000 rub. (40 000 rubles. (S / n) x 12 months).

NDFL size (income tax) held by the employer for the year 62 400 rubles. (480,000 rubles. X 13%).

Calculation of tax deduction

For spending on training each child, a limitation of 50,000 rubles is established. And despite the fact that for the training of the eldest son Petrov I.A. paid 70,000 rubles., Return for him he can only: 6 500 rubles. (50 000 rub. X 13%).

For the teaching of the younger son, the amount relying to return will be equal to: 5 200 rubles. (40 000 rub. X 13%).

Since daughter Petrova I.A. Receives formation by by correspondence form learning, tax deduction for her training not provided.

TOTAL for all children Petrov I.A. The return is supposed to return: 11 700 rub. (6500 rubles. + 5200 rubles.).

Since for 2018 Petrov I.A. paid an income tax of more than 11,700 rubles, the tax deduction he will be able to get in full - 11 700 rub.

Example 5. Defined for training along with other social deductions

Conditions for receiving deduction

In 2018, Petrov I.A. I paid my studies at the Institute in the amount of 80,000 rubles., as well as medicines necessary for the treatment of their wife, in the amount of 60,000 rubles.

Received income and paid personal income tax

Income for 2018 engineer Petrova I.A. amounted to 480 000 rub. (40 000 rubles. (S / n) x 12 months).

NDFL size (income tax), held by the employer for the year 62 400 rubles. (480,000 rubles. X 13%).

Calculation of tax deduction

Costs Petrova I.A. In 2018 amounted to 140 000 rub. (80,000 rubles (for training) + 60,000 rubles. (For medicines)), but since the sum of social deductions for the year can not exceed 120,000 rubles, it will be able to return only: 15 600 rubles. (120,000 rubles. X 13%).

Since for 2018 Petrov I.A. paid income tax in the amount of more than 15,600 rubles, relying to return the amount he will be able to get in full - 15 600 rubles.

Methods for obtaining tax deductions

Through the IFTS

The procedure for obtaining deductions for training spending through the tax service occurs in 3 stages:

First stage - collect the necessary documents

To obtain a tax deduction for training spending, it is necessary to collect the following documents:

Declaration 3-NDFL. Please note that the declaration form must be relevant for that year for which the deduction declares. That is, if the deduction is declared for 2017, the declaration must be relevant for 2017.

Help 2-NDFL. It can be obtained in the accounting department at the place of work (if for the year you worked in several places - you need to take a certificate from each place).

Note: Help 2-NDFL is not included in the list of mandatory documents necessary for the presentation when a deduction statement.

Agreement with an educational institutionin which the cost of learning is prescribed. A copy of the contract certified by the applicant personally served in the IFNS (each copy page should be signed).

The contract must contain details of the license on implementation educational activities. In case of their absence, it is additionally necessary to provide a copy of the license.

If during the year the cost of learning was raised, it is necessary to submit documents confirming this increase. As a rule, it is supplementary agreement to the contract with the indication of the new training value.

Copies of payment documentsconfirming the fact of payment for training (receipt, money orders etc.). Payment documents Must be decorated for a person with whom a training contract was concluded.

When applying for a tax deduction for teaching children (brothers, sisters) additionally The following documents must be submitted:

Certificate, from an educational institution confirming full-time learning (It is necessary only if the contract does not specify the form of learning).
Certificate of birth of a child + copy.
A copy of the marriage certificate (is necessary if the documents are decorated for one spouse, and the child is deducted for tuition).
Documentation, confirming kinship with brother or sister (birth certificate).

Note: The above list of documents is exhaustive and expansion is not subject to. Tax authority refusal to make documents for deduction due to the lack of reference 2-NDFL and other documents not specified above, is unlawful (a letter of FTS of 11/22/2012 N DF-4-3 / [Email Protected]).

noteWhen submitting copies of documents in IFTS, it is recommended to have their originals with you.

The second stage - the transfer of collected documents into the tax authority

You can convey the collected documents in the following ways:

Personally Turning to the territorial tax authority at the place of residence. With this method, tax inspector Personally check all the documents and if you need, immediately say, which documents are missing or which it is necessary to correct.
Through representative According to notarial power of attorney (in some tax services, documents on handwriting power of attorney).

By mail - a valuable letter with the description of the investment. To do this, you must invest in the envelope (the envelope is not sealing) and compile 2 instances of the postal inventory with the listing of all attached documents.

With this method, you do not need to visit tax ServiceBut if errors were made or the package of documents was compiled not in full, you will learn about it only in 2-3 months (after checking documents).

Using a personal account of the taxpayer (LCN)located on the website of the FTS RF. In order to access LCN, you need to contact any tax authority To create an account and get a login and password to enter it. To do this, you need to take with you the Inn and passport. The LCN connection fee is not charged.

note, 3-NDFL declaration and a set of documents required to receive tax deductions can be submitted to the tax service. during the whole yearBut not earlier than the end of the period for which the deduction is declared.

Third stage - checking documents and receiving a tax deduction

Check tax Declaration and documents attached to it are carried out in for 3 months From the date of their submission to the tax authority.

Within 10 days after the end of the verification, the tax service should send a written notice to the taxpayer with the results of the inspection (provision or refusal to provide tax deductions).

In this section, we present examples of calculating the social tax deduction for training in different situations.

Please note: the tax deduction is the amount to which decreases the tax base. At the same time, you can return 13% of the tax deduction amount.

Example 1: Own Training

Terms of receipt:
In 2018, S. S.S. I paid for my correspondence training at a university in the amount of 80 thousand rubles.

In 2018, S. S.S. earned 50 thousand rubles a month and in total paid 78 thousand rubles. income tax per year.

Calculation of deduction:
In this case, the amount of deduction for training is 80 thousand rubles. (i.e. you can return 80 thousand rubles. * 13% \u003d 10,400 rubles). As Sidorov S.S. paid the income tax in the amount of more than 10,400 rubles and the amount of tax deduction is less than the maximum (120 thousand rubles), he will be able to deduct in full (10,400 rubles).

Example 2: Own training in the amount of more than 120 thousand rubles.

Terms of receipt:
In 2018, Zubkov V.V. I paid my studies at a university in the amount of 120 thousand rubles. and training in a driving school in the amount of 30 thousand rubles.

Revenues and paid income tax:
Official wage Zubkova V.V. It is 50 thousand rubles per month (from which 13% is held - 6,500 rubles. income tax).

Calculation of deduction:
Although Zubkov V.V. Paid learning on total 150 thousand rubles, the maximum amount of deduction for the year is 120 thousand rubles., Therefore, to return the teeth to the maximum .
Since the amount is retained from Zubkov V.V. For 2018, the income tax will be more than 15,600 rubles, it will be able to return this amount in full. Submit documents for deduction to the tax authority Zubkov V.V. Will be able to in 2019.

Example 3: Defined for training along with other social deductions

Terms of receipt:
In 2018, Popov A.A. I paid my studies at a university in the amount of 100 thousand rubles. and teeth treatment of 50 thousand rubles.

Revenues and paid income tax:
In 2018, Popov A.A. earned 50 thousand rubles a month and in total paid 78 thousand rubles. income tax for the year.

Calculation of deduction:
Treatment of teeth does not apply to expensive treatment (Resolution of the Government of the Russian Federation No. 201 dated March 19, 2001), therefore the maximum amount of social deductions (training, treatment, etc.) for the year can not exceed 120 thousand rubles. Therefore, Return Popov A.A. will be able to maxim 120 thousand rubles. * 13% \u003d 15 600 rubles.
Since Popov A.A. Paying more than 15,600 rubles of income tax, then it will be able to return this amount in full.

Example 4: Decide to teach a child

Terms of receipt:
In 2018, Sidorov A.A. I paid for the education of my son at the university on a full-time learning form of 100 thousand rubles. Treaty of payment in the university was concluded on Sidorov A.A., training Sidorov A.A. Paid personally.

Revenues and paid income tax:
In 2018, Sidorov A.A. wages It is 20 thousand rubles per month (respectively, for the year it will pay 31 thousand rubles. income tax).

Calculation of deduction:
In this case, Sidorov A.A. It can count on a tax deduction for the teaching of the Son (as the Son is studying in part), but it is necessary to take into account that the maximum amount of deduction per child is 50 thousand rubles. Therefore, Return Sidorov A.A. will be able to maxim 50 thousand rubles. * 13% \u003d 6 500 rubles.
Since for the year Sidorov A.A. Pay more than 6,500 rubles of income tax for the year, then it will be able to return this amount in full. Submit documents to deduct in the tax authority Sidorov A.A. Maybe in 2019.

Example 5: Define on learning several children

Terms of receipt:
In 2018, Sidorov A.A. Paid:

education of your Son in a university on full-time education in the amount of 70 thousand rubles;
the formation of his eldest daughter at the university on the correspondence form of training in the amount of 40 thousand rubles;
training of his youngest daughter in a paid school in the amount of 35 thousand rubles;

All payment contracts were concluded for Sidorov A.A., Education of children Sidorov A.A. Paid personally.

Revenues and paid income tax:
In 2018, Sidorov A.A. earned 20 thousand rubles per month and in total paid 31 thousand rubles. income tax for the year.

Calculation of deduction:
Tax deduction for children studying in correspondence formation is not provided tax legislation, Therefore, Sidorov A.A. It can count on a tax deduction only for her son and younger daughter.
It is also necessary to take into account that the maximum amount of deduction per child is 50 thousand rubles, so for Son Sidorov A.A. Can get deduction only from this amount.
Total Sidorov A.A. Can return to himself 50 thousand rubles. (Son's training) * 13% + 35 thousand rubles. (Learning younger daughter) * 13% \u003d 11 050 rubles.
Since Sidorov A.A. I paid more than 11,050 rubles of income tax for the year, then it will be able to return this amount in full.

Example 6: Getting deduction for several years of study

Terms of receipt:
Petrov A.A. He studied at the university at the correspondence department from 2015 to 2018, paying for his studies in the amount of 40 thousand rubles per year. About the tax deduction of Petrov A.A. I found out only in 2018 and wants to get it for all the years of study.

Revenues and paid income tax:
All the learning time Petrov A.A. Officially worked and earned 15 thousand rubles per month (and accordingly paid 23 thousand rubles. income tax per year).

Calculation of deduction:
According to the law, it is possible to receive a tax deduction for three recent years (not counting the current), therefore in 2019 Petrov A.A. Will be able to deduct only for the years 2016, 2017 and 2018.
For each year Petrov A.A. Can return 40 thousand rubles. * 13% \u003d 5 200 rubles. In total for three years Petrov A.A. Return 15,600 rubles.

Example 7: Getting a tax deduction when paying training to maternal capital

Terms of receipt:
Son Muravyova A.A. Learn in a paid school with a payment of 70 thousand rubles. in year. Muravyova A.A. Pays the studies of the son of the mother capital.

Revenues and paid income tax:
Muravyova A.A. It works and earns 15 thousand rubles per month (accordingly pays 23 thousand rubles. income tax per year).

Calculation of deduction:
When paying by maternity capital (or other types of subsidies), the tax deduction is not provided, so Muravyova A.A. Can not return money for the teaching of the Son.

Example 8: Longime payment of training

Terms of receipt:
In 2018 Vashechkin V.V. He began to receive correspondence education at the university, which costs 50 thousand rubles. in year. The term of study is 4 years. Upon arrival Vameschkin V.V. At the same time paid the cost of all studies in 4 years in the amount of 200 thousand rubles.

Revenues and paid income tax:
Vashechkin V.V. Works and earns 30 thousand rubles. per month (accordingly pays about 46 thousand rubles. income tax for the year).

Calculation of deduction:
It is important to note that social deduction The training can be used only in those periods in which the payment was actually carried out. Thus, at the same time paying many years of study, Vashechkin V.V. It can get a tax deduction only for 2018 and loses the right to use deduction in subsequent years.
Despite the fact that Vashechkin V.V. Paid training for a total of 200 thousand rubles., The maximum amount of deduction for the year is 120 thousand rubles., Therefore, return Vashekin will be able to maximize 120 thousand rubles. * 13% \u003d 15 600 rubles. If Vashekin V.V. Paid learning annually (not exceeding a limit of 120 thousand rubles. per year), he could get a tax deduction for the entire amount.

Sections:

Who can get a return of 13% for tuition?

Tax deduction is subject to general requirements for tax deductions. Separately, it should be noted that the return of 13% of the amount of training costs can only be obtained if educational institution There is a relevant license or other document that confirms the status of an educational institution (). Note that the learning form for deduction does not have a value ().

Of course, the actual learning costs must be confirmed. At the same time, the taxpayer must pay the educational contract at the expense of its funds. If, for example, training costs were repaid at the expense of maternal capital, it would not be possible to qualify for deduction ().

It often happens that one person learns, and pays for his training another. In this case, the second citizen can get a tax deduction, but only if he paid her studies for his brother, sister or children under the age of 24, either for the departed or ward until they achieve 18 years (and then after the cessation of guardianship or guardianship to achieve 24 years old). It is also necessary that the relative receives education precisely for full-time. However, if the taxpayer does not have kindred relations with a person, whose training pays, or they are more distant relatives (grandparents, grandfathers and grandchildren; uncle, aunt and nephews, etc.), then it does not have the right to receive deduction (,) . It will not be possible to take advantage of the deduction and in case one spouse paid the study of another ().

When paying for the child's learning, the spouses are entitled to take advantage of the deduction regardless of which of these documents confirming the costs of training. At the same time, each of the spouses must be the parent of the child. If the spouse is not a child's parent, then it will not be able to take advantage of the social tax deduction in connection with the child's expenses ().

At the same time, the deduction is provided only in terms of the provision of educational services. If an agreement with an educational institution provides for the payment of other services (a child's care, nutrition, etc.), then the deduction is provided for them will not be (letter). Therefore, it is important to ensure that the costs of education and other services are clearly divorced in the contract and in payment documents.

We draw attention to what to apply for a tax deduction on the cost of education for the child's education can any of the parents. The income of each of the spouses belong to the jointly acquired property and are joint propertyTherefore, any of the spouses are entitled to get a tax deduction with the full amount of training ().

Thus, you can get a tax deduction for training, while simultaneously presented the following circumstances:

you are payer NDFL;
you pay our own training in any form, or the formation of brother, sisters, or children who have not reached 24 years old, either swept or ward until they achieve 24 years in full-time;
to pay for training, the means of employer or maternal capital were not used;
you have documents confirming the cost of education, and not other services;
the educational institution has a license to provide educational services or other document confirming its status;
you have not spent the limit on all social tax deductions - it is necessary to take into account that social tax deductions are calculated in cumulatively (120 thousand rubles per year) (). Therefore, if for the reporting year the taxpayer suffered costs of treatment in the amount of 100 thousand rubles. and filed a declaration with making them to deduct, then he can take advantage of training only in the amount of 20 thousand rubles;
payment of training was produced within three years preceding the year of submission of the declaration.

In what amount can you get a tax deduction?

The maximum amount of deduction depends on what kind of training paid the taxpayer:

own learning. The amount of tax deductions in this case will be no more than 120 thousand rubles. for the tax period (year);
training your child before reaching the age of 24 years. The amount of deduction is no more than 50 thousand rubles. per year for each child;
training of the guardian or ward until they reach 18 years, as well as after the cessation of the guardianship over it until they reach the age of 24 years. Expense is accepted only to obtain them in full-time education. The amount of deduction is no more than 50 thousand rubles. per year for each crucial or ward;
training of its full-resistant or indiscriminate brother (sister) until they reach 24 years. And in this case, only expenses for full-time learning are made to deduct, and the amount of deduction will be no more than 120 thousand rubles. per year ().

It should also be noted that the tax deduction in question is provided during the entire period of study, including the period of academic leave ().

What documents do you need to obtain a tax deduction for training?

declaration 3-NDFL;
help 2-NDFL (issued an employer);
a copy of the contract with an educational institution for the provision of educational services;
certificate from the educational institution that the taxpayer has studied for full-time education (if the training is paid for guardians or parents and in a contract with an educational institution a form of training is not specified ();
certificate of the birth of a child in the case of payment of training by the parent or guardian;
documents confirming the human relationship for which the taxpayer pays for training (the child's birth certificate, the birth certificate for himself and on his brother / sister, a copy of the investment of guardianship (guardianship);
payment documents confirming actually produced training costs. They may include a receipt for parish order, bank statement about the transfer of funds, cash check etc.;
application for the provision of tax deduction for training (with the initial submission of documents);
application for the return of an overlated tax amount (after cameral check documents, but in practice it is served simultaneously with the entire package of documents);
confirmation of the right to receive tax deductions from the tax inspection (in case of receipt of the employer).

Taxpayers are not limited in the choice of the country of training. However, if training was held in a foreign educational institution, it is necessary to provide a license or other documents established by local law to confirm the status of the educational institution (,). At the same time, the UFNS of Russia stresses that the submitted documents must be translated into Russian, and the translation is notarized (). The Ministry of Finance of Russia adheres to this issue of a different position, indicating that the status of a foreign educational institution must be confirmed by the relevant documents provided for by the legislation of this foreign state, and notarization of copies of such documents, as well as the notarization of their translation into Russian is not required (). Nevertheless, it will be worth up to contact your tax inspection For advice on the composition of the documents that must be submitted.

Loyally to the question of the provision of deduction Financiers approached and in the event that the training was not in educational organization, and IP. Moreover, deduction can be provided even when IP has no license to carry out educational activities - because it is optional (,) for them.

tax code The Russian Federation provides for a social deduction for training - the return of parts from paid funds that are not taxable. An officially employed person has the right to submit to the tax inspectorate a declaration and return the money in the amount of 13% of the value of his learning. Money can be obtained only if a person constantly lists the personal income tax in the amount of 13% from all types of earnings.

What time can you return and how much?

Return paid money for study can be after graduation tax period. Embed to study permitted over the last three years in the year of application. Example: A student studied at the university for 5 years, from 2011 to 2016. If he did not file a declaration after each year, then at the end of study he can only over the past three years. Legislative Base There is a restriction in the return of funds. At the amount of income for the estimated period and the amount spent on training, if it does not exceed 120 thousand rubles. If a student will lay out 120,000 or more for the year of study at the institute, the state will return the amount of 15,600 rubles.

Important: Keep checks and receipts for payment for general education services. Even if there is a certificate from the accounting department of the Institute on holding payments to the settlement account, the institution requests a receipt for payment for a specific period. After putting the package of documents, the tax service checks them for errors and reliability. If everything is completed correctly, money to the account will be transferred no later than four months.

Own learning

Over the years of study at the Institute individual Returns no more than the amount that is spelled out in the law. The limit of 15,600 rubles is provided for any social deduction. Exception from Rules - Charity and large sums Costs for treatment. For example, a student Lukin A. P. in 2017 paid 150 thousand rubles for his studies. For 2017, his income amounted to 250 thousand rubles, the NDFL amounted to 32,500 rubles (250,000 * 0.13 \u003d 32 500). At the maximum amount of 120,000 Lukin A. P. Returns his retained tax in the amount of 15,600 rubles (120,000 * 13%).

IMPORTANT: The student draws out a deduction for learning if he studied at the day office in the highest or secondary general educational institution (evening, correspondence or full-time). Submit a refund monetary sum On a child or other relatives can only if he studies at the full-time day office.

Training of children and relatives

Social deduction for children's training is 13% of the amount of spent funds for their education. The law establishes a threshold of 50,000 rubles, it means that it will return 6,500 rubles in one year of study. If children are two, then, respectively, the amount will be equal to 13 thousand rubles. Benefit can be issued when following conditions:

Student not more than 24 years old.
It is learning in person.
Legal Representative (Parent) issues an agreement on general education services.
All checks and receipts pay parents.

Tax deductions for the training of their children in the IFNS draw up father or mother.

Approximate calculation: In 2017, Petrov V. S. paid for her daughter's studies at the Institute of 20,000 rubles. For the youngest son who receives education in the technical school, paid 25,000 rubles. For the year Petrov V. S. received income of 200,000 rubles. The contribution of income tax to the IFST amounted to 26,000 rubles. The daughter received an education at the correspondence department, so the father will not work out for her. For the second child, it turns out to return the amount of 3250 rubles (25,000 * 0.13).

The Tax Code in coordination with Article 219 (paragraph 1., Sub. 2) clarifies that it is possible to obtain a social deduction for the training of native brothers and sisters if the taxpayer contributed cash For studying your brother or sister under the age of 24. The size of the deduction is standard - 15,600 rubles (13% of 120,000 rubles).

IMPORTANT: Return paid money will not work if they paid from funds maternal certificate.

When can I return the tax?

The law is the concept of "statute of limitations". For social benefits It is equal to three years. Return money spent three years after the completion of studies. For example, from 2010 to 2015, a citizen studied at the Institute. If he serves a declaration for refund at the end of study or a year later, it is compensation only for the last three years.

It is possible to issue a deduction for learning no earlier than at the end of the tax period. If the student finished learning in 2017, he has three years in his reserve to submit an application to the IFTS.

Sometimes educational establishments Give blanks for payment for a full period of study. It is better not to hurry to make the entire amount entirely, but to pay gradually. So a citizen will be able to return more, because the limit per year does not exceed the amount established by the legislation to receive excessively paid funds.

How to get a deduction?

Declaration in the IFTS is served after collecting necessary documents. To make a benefit, you need to submit a package of documents for a return of 13 percent of the amount spent on your training or training of children, sisters and brothers. It includes:

Original passport and its photocopy.
Application for the provision of deduction (spelling from hand). Before filling out the application, it is necessary to contact the local inspection to obtain a form.
Filled 3-NDFL declaration. Blanks give out employees of the IFTS.
Help from 2-NDFL, where the tax base and the listed income tax takes into account. In IFTS, you must submit two or three references at the place of main work, if a person worked at different enterprises.
Photocopy of the contract for the provision of general education services. Note: If the contract is lost, request a copy in the archive, since the references that the person has studied in such a place will not be enough.
University license (copy). Provided if the contract is not presquently spelled out. Now make amendments to the law, and you do not need to provide licenses, everything will be displayed in the database.
Checks for the payment of educational services. You need to save!
Documentation confirming the kinship of the taxpayer with a child, brother or sister. Copies and originals are required.
If a man in marriage and changed the surname, it will take a marriage certificate.

Also, together with a statement on the refund for school years, you can submit standard deduction On the child, and the amount will be greater than at the initial calculation. After collecting all documents, you need to prepare a declaration. How to fill it, can prompt employees of the IFNS department. Or you can go to the site and download the program to install on a computer. It is necessary to simply enter the details, and the system will calculate.

Through the tax and employer

When the collection of all documents is over, they are submitted to the tax service at the place of residence. There are several ways:

visit the tax and donate yourself;
send by mail (only by registered mail);
instruct the submission of the declaration of a trusted person (it is predefined to assure a notary).

With the primary delivery of the documentation, the service officer will check the filling of the declaration for errors, and if something is wrong, then it will be possible to fix everything in place.

Through the employer directly

Also, the taxpayer can submit a declaration directly at the place of work. Before applying, you need to receive an official permission to the IFSN to carry out this procedure. Next, it is necessary to submit paper to the accounting department at the place of work. Sample application can be taken in accounting.

IMPORTANT: NDFL for training is provided with an employer employee since the month in which he appealed to the accounting department for its receipt. Return to previous months is not provided by law.

Declaration of 3 NDFL for 2017 for learning is mandatory document With the application of this benefits at the end of the year in.

Note: If the deduction is declared - 3-nfl to the shared package of documents is not necessary.

Declaration term

Declaration of 3-NDFL, with a statement of deduction on training spending, can be handed over to any time during a year.

Limited delivery time ( until April 30.) It is established only for those citizens that last year they received income from leasing it, as well as from entrepreneurial activity as an IP.

Please note that in one declaration you will not be able to declare the deduction immediately for several years. If the training was paid for several years, the declaration must be submitted separately for each year.

For example, you paid learning in 2015, 2016 and 2017. For reimbursement specified expenses In 2018 it will be necessary to pass three declarations:

for 2017, in the form approved by order of the Federal Tax Service of the Russian Federation of October 25, 2017 No. MMB-7-4 / [Email Protected];
for 2016 in the form approved by the Order of the Federal Tax Service of the Russian Federation of 10.10.2016 No. MMB-7-11 / [Email Protected];
for 2015, in the form approved by the Order of the Federal Tax Service of the Russian Federation of 25.11.2015 N MMB-7-11 / [Email Protected]

Also, social deduction has a limited period of action - 3 years. So, in 2018, you can declare a deduction for learning paid in 2015, 2016 and 2017.

Blanks Declaration 3-NDFL for study

1151020 declaration form (KND 1151020), relevant in 2018 (with a decline in 2017) - download in format Excel.

Download Blanches 3-NDFL for earlier periods (2016 and 2015) You can on the page.

Note: The form of the declaration of 3-NDFL (at the 2017 report) approved by order of the Federal Tax Service of Russia dated December 24, 2014 N MMB-7-11 / [Email Protected] (as amended from 10/25/2017).

Instructions for completing 3-NDFL training

Official instruction on filling the declaration 3-NDFL - download in format Word..

Acquainted with step by step instructions to fill the declaration with the statement of deduction for learning in " Personal Cabinet The taxpayer "on the tax service website (online) with detailed comments and screenshots can be.