The amount of deduction for children's teaching. Tax deduction for children

According to the legislation of the Russian Federation (Art. 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction or, it is easier to return a part of the money spent on learning.

Tax deduction - This is part of income that is not taxed. Therefore, you can return the paid tax on the costs incurred for education. That is, if you officially work (and, accordingly, pay income tax) and paid for your training or training of your children / brothers / sisters, then you can return a part of the money in the amount of up to 13% of the training cost.

When can I get a tax deduction for your own training?

You can use the social tax deduction to your own education and return part of the expenses if:

You paid educational services in official educational institutions (for example, in high school, technical school, driving school or training courses).
You officially work and pay income tax (all hired employees pay it);

The note: At the tax deduction for their own training (in contrast to the deduction of children's training) there are no restrictions on the form of training: money can be returned for full-time, absentee, evening or any other form.

Tax deduction size for own training

The amount of tax deduction for its own training is calculated for the calendar year and is determined by the following factors:

You can't fan yourself more moneythan transferred to the budget income tax (about 13% of the official salary)
You can return to 13% of the cost of paid learning, but not more than 15,600 rubles. This is due to the limitation of the maximum amount of deduction of 120 thousand rubles. (120 thousand rubles. * 13% \u003d 15,600 rubles)
The limitation of 15,600 rubles refers not only to deduct on training, but to all social deductions (except expensive treatment and charity). The sum of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. (Accordingly, you can return a maximum of 15,600 rubles for all deductions).

Example: In 2018, Ivanov A.A. I paid my own studies at the university in the amount of 150 thousand rubles. At the same time, in 2018, he earned 250 thousand rubles and paid the income tax of 31 thousand rubles. Since the maximum amount of tax deduction is 120 thousand rubles. (which is less than 150 thousand rubles), then for 2018 (in 2019) Ivanov A.A. Can only return 120 thousand rubles. * 13% \u003d 15 600 rubles.

In what cases and in what size can be deduction for the training of your children?

You can get a social tax deduction for the training of your children while complying with the following conditions:

child not more than 24 years old;
the child is trained in full-time education (kindergarten, school, full-time university, etc.);
the contract of payment of educational services is compiled on you (or your spouse);

The maximum deduction per child is 50 thousand rubles. (6 500 rub. To return)

Example: In 2018, Ivanov A.A. Paid:

correspondence training in the university of his daughter Kati in the amount of 30 thousand rubles;
training in a paid school to his son Kola in the amount of 40 thousand rubles;

At the same time for 2018 Ivanov A.A. Earned 250 thousand rubles and paid income tax 31 thousand rubles.

Since Katya is studying at the correspondence department, the money for her Ivanov A.A. Can not be able to return. Therefore, the maximum for 2018 (in 2019) he will be able to return 40 thousand rubles. * 13% \u003d 5 200 rubles.

More detailed information On the deduction of children's training (deduction, restrictions, nuances of paperwork) You can read in the article: Features of tax deduction for children.

In what cases can you get deduction for the training of your brothers / sisters?

You can get a social tax deduction for the training of your brothers / sisters while complying with the following conditions:

brother / sister no more than 24 years;
brother / Sister is studying for full-time education (kindergarten, school, full-time university, etc.);
the contract of payment of educational services is compiled on you;
the actual payment documents (receipts, payments) must be drawn up on you (or the power of attorney for the transfer of funds);

Tax deduction of brothers / sisters

The amount of deduction for the payment of educational services brothers / sisters is calculated for the calendar year and is determined by the following factors:

You can not regain more money for a year than transferred to the income tax budget (about 13% of the official salary)
IN total amount You can return to 13% of the cost of paid training, but not more than 15,600 rubles per year.

Example: In 2018, Ivanov A.A. I paid for the training of my native brother Ivanova V.A. In the university for full-time learning in the amount of 80,000 rubles. At the same time for 2018 Ivanov A.A. Earned 250 thousand rubles and paid income tax 31 thousand rubles. Accordingly, for 2018 Ivanov A.A. Will be able to return 80,000 * 13% \u003d 10 400 rubles.

How to get a deduction?

The process of obtaining deduction can be simplified by using our service. It will help to issue a declaration of 3-NDFL and other documents for deduction for 15-20 minutes, and will also give detailed instructions By delivery of documents to the tax authorities. In the event of any questions when working with the service, professional lawyers will be happy to advise you.

When to submit documents and for what period you can return the tax?

To make a tax deduction, you will first need:

declaration 3-NDFL;
agreement with educational institution;
documents confirming your expenses;
documents confirming the paid income tax (Help 2-NDFL).

When and for what period you can get a tax deduction?

You can return money for learning only for those years when you directly made payment. At the same time, it is possible to file a declaration and return money only a year next year after the year. That is, if you paid learning in 2018, you can return money only in 2019.

If you did not make a deduction right away, then you can do it later, but not more than three years. For example, if you studied and paid training at the university in 2014-2018 and did not receive a tax deduction, then in 2019 you can return the tax only for the years 2016, 2017 and 2018.

The entire procedure for obtaining deduction usually takes from three to four months (most of the time is the verification of your documents by the tax inspectorate).

The note: From January 1, 2016, a social tax deduction for training can be obtained through the employer, while waiting for the end of the calendar year. You can find details on receiving a deduction through an employer in our article:

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

Tax deduction

You have the right to qualify for the return of tax from the state, if during the year:

paid their own learning;
training of your own child under the age of 24 for full-time education;
training of their brothers and sisters underway not reaching 24 days old.

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

The educational institution should have a license or other document confirming its right to keep such a type of learning. In aggregate, deduction can be obtained by training spending in the following institutions:

higher educational institutions (university);
colleges, colleges, lyceums;
kindergartens;
schools;
institutions of additional education of children (art schools, sports or musical schools, mugs, sections);
driving schools;
centers of studying foreign languages;
advanced training courses.

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

When and how much can you return

You can apply for tax returns at the end of the tax period (after the year), the amount of all incurred spending on studying. One of the main conditions for obtaining a return of money for training is paying to the budget of tax deductions from your wages or other type of income individuals.

Own learning

The limit tax deduction size is determined by several factors:

You can return from the treasury not more sumRestored from your income in the form of taxes.
The maximum amount spent on training may not exceed 120 thousand rubles. 13% of it is 15,600 rubles. It is this sum that the state returns as a tax deduction.
Since the deduction for training belongs to the category of social deductions, on which the maximum amount of 120,000 rubles is also valid, the total costs of this category are summed up within the above amount. This means that if you last year have been the costs and training and treatment, in the aggregate you can return no more than 15,600 rubles.

Example. Over the past year, Ivanov paid his studies in the amount of 150,000 rubles. During the same period, the amount of taxes paid to the budget from its income amounted to 50 thousand. If you take 13% with incurred training costs (150 thousand), then it will be 19,500 rubles. But this amount Ivanov can not return completely, although the size of the tax paid allows you to do this. The maximum tax deduction is applicable to the amount of 120 thousand. As a result, you can get only 15,600 rubles.

Child learning

To be able to receive deduction rights for children, you need to perform a number of conditions:

The child is studying on the daily form of training.
He is not over 24 years old.
The contract for the provision of paid educational services should be issued on you or on the spouse (a).
Payment documents on payment are made on one of the parents.

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

Example. Ivanov paid for training two of their children last year:

for the first for full-time learning - 50,000 rubles.
for the second by by correspondence form - 50 000 rubles.

After the year of Ivanov, it can only deduct deduction on the first child - 6,500 rubles (13% of 50 thousand). On the second child, as it is not learned on day form - no deduction.

Total: you can return - 6 500 rubles.

Training brothers or sisters

Documents and conditions confirming the right to receive deductions are similar to the previous paragraph, when training its own children. The only difference is extreme Size tax deduction of 120,000 rubles or 15,600 rubles per hand.

Example. Petrov paid for training for his child 60,000 rubles for full-time and for his brother - 80 thousand. Total 130,000 rubles was spent during the year.

The maximum amount of deduction to the child is limited to 50,000 rubles, it is possible to return only 6,500.

For her brother's teaching, an annual tax deduction is 120,000 rubles. But this is the maximum amount, for all social deductions. From this amount, you need to remove 50 thousand to the child. As a result, an accessible amount remains to obtain a deduction for brother - 70 thousand (120,000 - 50,000).

Total can be returned:

for the son - 13% of 50 thousand - 6,500 rubles;
for the training of brother - 13% of 70 thousand - 9 100 rubles.

In just a year - 15,600 rubles.

When you can return the tax

You can return money for learning only for those years in which you directly made payment. Right to refund money You get next year. That is, if you paid the services of educational institutions in the current period, the documents can be submitted only in the following.

How to be if you suffered expenses, but did not make a deduction right away?

For example, they made a payment not last year, and 2 or even 3 years ago. The state allows us to take advantage of the right to return taxes in the last 3 years. More early deadlines, Alas are burning, and you will not be able to take advantage of the benefits to get money from the budget.

Example. You paid our own training in 2013-2017, but did not apply to the tax on the refund. In this case, in 2018 you have the right to qualify for a return of 13% of the expenses incurred for 2017, 2016 and 2015. For the first 2 years, unfortunately you will not be able to return the money.

For tax deductions at once a few past years, you need to file a package of documents separately for each year. And accordingly fill out several tax returns.

How to get a deduction - 2 ways

Until 2016, there was only one way to return training taxes - through the tax inspection and only after the year. Now you can receive money almost immediately, directly from the employer, without waiting for the beginning of the year. Let's look at both ways and compare what is better.

Through tax

To return 13% of the expenses incurred by you, you need to provide a package of documents to the tax inspection. After cameral check, the maximum period of which is 3 months from the date of submission of documents, during the month you will be listed overly paid tax on the bank account.

You can submit documents at any time of the year. Here the tax does not introduce any restrictions.

List of documents for deduction:

certificate in form 2-NDFL;
agreement with the educational institution on the provision of paid services;
documents confirming your expenses;
declaration in form 3-NDFL;
application for transferring money to your current account.

Through the employer directly

The procedure itself is as follows. After the costs incurred, without waiting for the end of the year, the documents should be attributed to the tax inspection to confirm the right to tax deduction. Within 30 days, checks and will be given a confirmation that needs to be attributed to your employer.

The difference between the return of the tax on learning through the employer is that you do not need to fill out a 3-NDFL declaration and do not need a certificate of your income.

Example. Ivanov in February of the current year suffered the cost of training in the amount of 100 thousand rubles. He provided documents to the Tax Inspectorate, confirming the costs incurred by them. A month later, the inspection issued a confirmation that Ivanov had the right to a tax deduction in the amount of 13 thousand, which he was transferred to the accounting department at the place of work.

Starting from this month, the income tax will not be held with it and the salary will be paid completely.

His income is 30 thousand per month. He received 26 100, and 3,900 - this is 13% tax. Since March, Ivanov will receive 30,000 rubles on March. And so right until June inclusive until the right to receive a tax deduction will be used in full.

It is important to understand that the employer has no right to return the retained tax for earlier months. That is, if you brought a notice from the tax in November, then in January - October of the current year you will not get anything. Those money that the employer will not have time to pay you until the end of the year, for the next period are not transferred. To obtain a balance of a lost amount, you will need to contact the tax.

Example. Our familiar Ivanov with the same salary of 30,000 rubles (26,100 - in the hands and 3,900 - tax) spent 100 thousand rubles for training. He has the right to return the back of 13 thousand. In October, he provided confirmation from the tax on the tax refund.

He will receive money only for 3 months (October, November, December) - 11,700 (3,900 x 3 months). The remaining unpaid amount of 1,300 rubles, he can not receive an employer.

How best and more profitable

Each method has its pros and cons. And it is impossible to answer unequivocally. Each taxpayer chooses a more convenient or profitable option.

You can start to deduct through the employer to get almost immediately, without waiting for the end of the calendar year. But if the amount of return is large and submitted in the second half of the year, the employer may not have time to pay everything completely, due to the fact that the year will end. In this case, to obtain a unpaid residue it will be necessary to apply to the tax inspectorate.
If during the year you have a few payments for training, it is advisable to contact the tax inspection once next year and get deduction immediately for the whole year than during the year several times.
To get money through the employer, you do not need to fill out a 3-NDFL declaration. It is necessary to attribute only documents confirming costs. But on the other hand, you will spend more time on design: you need to turn to the tax, then in your accounting. In case of receipt of money through the tax you need only once to provide them with a package of documents and wait for the transfer of money.
If after the year you still need to submit a declaration, for example, to obtain property deduction, it is logical and deduct on training to include in it and get all the money at a time.

Social tax deduction for training is provided working parents who pay full-time education Children age up to 24 years. They can receive a partial refund of the income tax paid (NDFL) with actually incurred costs for paid educational services, not exceeding the amount per year. 50 000 rub. in year. Respectively maximum size NDFL, which can be returned for 2016, is 6 500 rubles. in year (13%) for each child.

The deduction is provided with the paid study of the child in universities, colleges, schools, kindergartens, on courses. Treaty for training and his payment should be concluded between an educational institution and parent. It is necessary that the educational organization in which the child learns has a formal license to exercise educational activities.

To get benefit from NDFL for learning, you need to contact the local FTS at the end of the year, in which child learning was paid. At the same time, the following conditions must be performed:

Child aged up to 24 years must be trained by full-time;
School must pay one of the parents, or both in turn (not a charity foundation, not an enterprise or other organization).
Parent must have official employment and be payer NDFL . Disabled benefits will not be issued (otherwise it is not about to return overlaid taxes).

What is the return of personal income tax for learning a child?

Social are called some categories of taxpayers at the expenses of the "social" character - for treatment, study, retirement or drug provision, purchase medical insurance. In fact, deduction on NDFL for training is one of the types of tax benefits in the cost of the population on social needs.

Unlike up to 18 years old, which is provided to the working parent at the place of work monthly, the benefit on the NDFL for training is given in the form of a return paid income tax Over the past period. The procedure is called return of NDFL. Its existence and principle is regulated by Art. 219 of the Tax Code (NK) of the Russian Federation.

IN russian legislation The relationship is not indicated between the ability to receive a standard tax deduction for a child up to 18 years (Art. 218 NK) and social deduction For training up to 24 years. They are not alternative. Consequently, there will be no violation of the law to issue them at the same time.

For example, if the parent pays the child's training in a private school or kindergarten. If it is difficult to seek advice in the tax, all necessary explanations can be required in writing.

These two types of tax benefits differ quite strongly in sums, principles of design and receipt. If both parents are defined from the place of work of both parents, then deduction on training spending is provided subject to several conditions:

Who can return the tax deduction for learning a child?

To apply for the return of the tax paid over the past period, people who at the same time Play ndfl and money for the education of the child (as well as brother or sisters). Return the tax deduction for the past period may parents and other persons who have entered into an agreement with the educational institution may pay permissions Child:

parent or adopter for a child (children) by age up to 24 years;
guardian (trustee) on his ward that has not reached 18 years;
former guardians or trustees for a child up to 24 years old, in respect of which the obligations ended, but the guardian wishes to pay the formation of the ward;
persons on their full or index brothers or sisters up to 24 years old.

If a child under 18 is appointed both parents (adopters), then in this case Benefit gets only one of them. But not necessarily the one who pays.

The Ministry of Finance issued an explanation about this. If parents are married, then all the acquired is their property. If one of them pays for training, then another parent may also issue a return of personal income tax on training.

For what types of learning can be returned to NDFL

Taxes from money paid for study can be returned only if pay for her parents. At the same time, the educational institution must have a license or other document confirming the official status of the institution. Retail Ndfl can be for study at full-time Not only in the university or college, but also in other institutions. Among them:

kindergartens and schools;
proftechili;
children's schools for learning music or arts, sports schools;
organizations providing additional education services (language courses, driving schools, training centers in employment services, advanced training courses).

NDFL benefit is distributed not only for first education, but also on the second. The tax code does not limit the form of property of the educational institution: it may be a state or private educational organization.

NDFL benefit is preserved if the child is registered at the address other than the address of the parents. It is lost if:

a student has been married to 24 years old;
learning is paid;
the child is studying according to part-time, correspondence or other form other than full-time.

The law does not indicate that the university should be on which territory. Therefore, the deduction is provided and in training. abroadAlthough it is a very small amount from expenses incurred. In this case, the documents will have to translate into Russian, and the one who draws out the deduction must be a resident of Russia (to live in the territory of the Russian Federation at least 6 months). Transfer with printing is done for money. It is worth estimating whether there is a sense in obtaining such a deduction.

For what period you can return deduction

By law, return the deduction for the entire period of study Child, including even decorated academic leave. Default for training will be provided to the parent:

until the end of the calendar year, in which the child marks 24 years;
until the month of graduation, if there is no 24 graduate.

Apply for the return of money follows after the yearwhich was paid for training. If the parent pays for study for several years in a row, to apply to the Federal Tax Service (FTS), it will also be from year to year (or once in all past years).

If the taxpayer for some reason could not appeal for money right away, he has time in stock. Implement the right to refund paid taxes in the form of social tax deduction within 3 years after payment of NDFL for one taxable periodin which were produced social spending. This is stated in paragraph 7 of Art. 78 of the Tax Code (NK) of the Russian Federation.

That is, in 2018, you can contact the return of personal income tax for the 2017th, 2016th and 2015, regardless of whether the child learns or has already completed training, and regardless of his age at the time of refund. If the child is 25 years old and he still learns, then you can make a deduction during the time until it turned 24 years (if all payment documents are preserved).

Tax deduction child training

The amount of tax deduction for the training of each child in the tax period is equal to the amount actually paid parents for education during a year. That is, money spent on study is not subject to income tax. But there are limitations on the amounts. Cannot receive a refund more than taxes would be paid.

The return of personal income tax is limited to the maximum amounts of deductions for the year:

50 000 rubles. parents for teaching a child;
120 000 rub. For the training of brother / sisters in aggregate with other social deductions of the taxpayer.

For example, if 65,000 rubles paid for CAD training during the year, 50,000 rubles will be equal to taxes will be deducted. From this amount will be returned in the amount of

50 000 x 13% \u003d 6 500 rubles.

Then the maximum amount of the return on the tax deduction per year:

6 500 rubles. - for each student child parent;
15 600 rubles. - For paying brother or sisters to 24 years.

It does not matter, for what years payment is made - the date of making money is important. Return is carried out only with salaries, no winnings are taken into account.

Example of calculating the return by personal income tax for children's training

Daughter L. In 2016, he entered the school in a magistracy, where she would learn 2 years. The fee for the year of study is 100,000 rubles. Her father paid at once the whole amount (200,000 rubles), while its monthly salary is 40,000 rubles. In early 2017, L. collected required documents And decided to seek the return of personal income tax on the social deduction associated with study spending.

The amount of expenses by which can be obtained by a social deduction, in this case, the maximum agreed by law is 50,000 rubles. (not 200,000 rubles) At the same time, the refund will be:

50 000 x 13% \u003d 6 500 rubles.

In 2016, the employer paid from the income L. NDFL in the amount:

40 000 rubles. x 12 months x 13% \u003d 62 400 rubles.

Consequently, in 2017 L. will receive a return on personal income tax in the amount of 6,500 rubles, since this amount does not exceed the amount of the paid tax. But if he had paid training separately at 100,000 rubles. Every year, it would receive accordingly returns in 2017 and 2018 twice for 6,500 rubles.

Paying for a two-year training at the same time, the man lost the opportunity to get the maximum tax deduction. Therefore, for those who are going to make a tax break, it is more profitable to pay for payment in parts and stretch it for all the years of learning the child.

How to get a tax deduction for child learning

Tax deduction is issued in FTS at the place of residence or stay Taxpayer. This happens as follows:

The parent pays for the child's learning in whole or in part (for the year or semester).
At the end of the year, in which payment was made, collects the necessary documents, and provides them with the tax authority at the place of residence.
After consideration of the application receives a refund of the recharged personal income tax on its card or bank account. Either the enrollment of this money is carried out in the account of future taxes.

Return of the paid NDFL is carried out only after appeal Taxpayer. You can not wait for the end of the year, and to make a deduction from the employer (the latter is called the Tax Agent) on a written application.

This is done in such a sequence:

The tax applies to the fact that applied to want to receive confirmation of his right to deduct training. What is needed for this - it is better to clarify in the FTS.
Within 30 days after submitting an appropriate application, the document must be issued.
With the confirmation received, the employee refers to the employer. He must write an application for early provision of deduction.
The employer charges the NDFL, taking into account the deduction. Tax breaks They are provided monthly from that month in which the application was submitted to the employer.

Documents for social tax deduction

To submit documents, you need to prepare their copies, but the originals for reconciliation should also be brought to the tax. When sending mail, the copy should be notarized.

The postal shipment is more convenient, as it eliminates the need to stand in line. But upon the first appeal for tax return It will be wiser personally personally: if some document is missing, the applicant learns about it promptly.

To return the NDFL over the past period, the tax serves:

A statement in free form to return the income tax. It indicates the return amount and wishes of the applicant (return money for a card or in future taxes).
Tax Declaration 3-NDFL for the past tax period (year).
Certificate of accrued and retained taxes in the form of 2-NDFL (you can take accounting at the place of work).
A contract for teaching a child, concluded with the parent, and not with the child. It should indicate the details of the license on educational activities institutions, the cost of learning and the fact that the child is learning from full-time.
Receipt of payments or other documents confirming the fact of payment for training. Receipts should pay for parents, and not an enterprise, social funds or student yourself.
Certificate of the birth of a child (decision of the court on adoption).
Details of the account to which money will be returned.
License educational institution (required if its details are not specified in the training contract).
Full-time learning certificate (if the contract does not indicate that the child studies in part).
Marriage certificate (if deduction issues the second parent, and not the one that pays for study).
The decision of the guardianship of the guardianship (if the guardian is paid for the ward).

Documents will have to update annually. Receipt receipts are filed every time new. It is also required to prove that the child is still studying in educational institution For full-time.

Such an unnecessarily paid inclusive NDFL are given. terms:

The decision is made within 10 days, but not earlier desk tax audit documents. The latter can sometimes take up to 3 months.
After the decision is made, 5 days is given to send the notice to the applicant.
The transfer of money to the card usually occurs within a month after submitting an application if everything goes smoothly.

How to fill out a 3-income tax deduction for training

The form of 3-NDFL is tax Declaration on the income tax of individuals. It is filled after receiving a 2-ndfl help from work. The declaration consists of several pages. Each year, the FTS orders are made in it any changes - that is, it is impossible to use forms over the past years.

The form of 3-NDFL is filled in accordance with the current year "Procedure to fill the form tax Declaration on the income tax of individuals " (Order of the Federal Tax Service of Russia No. MMB-7-11 / 671 dated December 24, 2014). Data to the document is not always easy. But in simple cases (return VAT for learning) you can try to do this without any assistance.

The declaration form can be obtained and fill in in such paths:

Through online services. This is a fee, and the tax service is not always positive about such declarations. For this, it offers its own services with similar features, including " Personal Area Taxpayer. "
In the program that can be downloaded from the Federal Tax Service website. Plus, the program will indicate if any data is not entered or improved correctly.
Clean blank can be taken in tax Inspection and fill it manually. If it is scary to do it yourself, you can order an accountant.

What you need to know and specify when filling:

The inspection number in which the application will be submitted. Details must be clarified in advance. The program has a drop-down list from which you can choose your compartment.
FULL NAME, INN, passport details, country code.
Data on the place of residence or stay. It is necessary to specify OCTMO - the code of the municipality (can be clarified on the Internet).
From whom revenues were received (the name of the organization, the CAT, OCTMO of the organization - from the 2-NDFL certificate) and the amounts of the months (from the same reference). On the Income tab, you need to choose "13" - this is 13% of taxation. If in some month there were holidays, the Code of 2012 is driven, for a salary code 2000. The total amount of income must coincide with the one in the help.
In the "Spending" tab, fill the "amounts paid for children's training" (it is necessary to write a real amount).

If the document is filled in the program, you can view it, edit and print. After the form of 3-NDFL, a statement is written, which indicates the calculated amount of the return.

Russia, like the rest of the country, tries to support their citizens in every way. For example, here you can arrange, the so-called tax deduction. It is provided for certain spending. Today we will be interested in documents for tax deduction. In addition, it is necessary to understand when a citizen may require some money from the state. What about the deduction for training you need to know? How to make it? What documents can be useful in this or that matter?

Where to turn

First of all, it is necessary to understand where to apply to implement ideas in life. In 2016, in Russia changed a little tax law. Now, according to the law, you can make a variety of types (for treatment and study) right at work. What does it mean?

From now on, the documents for tax deduction are taken:

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

Most often is the first version of the development of events. Nevertheless, the list of documents attached together with the application does not change. He always remains the same.

Deduction for training is ...

What is a tax deduction for training? If a person paid educational services, he has the right to reimbursement 13% of expenses incurred. This feature is prescribed in the Tax Code of the Russian Federation, in Article 219. The return of a part of money spent on study is called tax deduction for training.

The deduction is part of income not subject to taxes. In other words, in Russia it is allowed to return the tax on the cost of studying. Accordingly, 13% of the spending on learning for themselves and children can be returned if there is an income taxable personal income tax.

Who can get

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

To date, it is allowed to reimburse spending suffered by study:

yourself;
children;
brothers and sisters.

It will have to observe a huge amount of conditions. The recipient can only be the one who paid money for study. As already mentioned, a citizen must have official work and income taxed by a tax of 13%.

When draw up deduction for yourself

As a rule, there are no restrictions on the provision of deductions for their own training. This is the easiest option of developing events. Among the basic requirements in this case are distinguished:

The presence of official income. At the same time, it should be addressed by 13% tax. So, an entrepreneur working with a USN or a patent cannot return money for learning.
There was a payment for educational services in official institutions. For example, studies in a university or driving school. Courses and trainings are not considered training.

Perhaps it's all. If these conditions are followed, you can collect documents for a tax deduction. A distinctive feature of receiving money for his own studies is that the form of education does not play the role. A person can learn, both in full-time and in a correspondence, evening or any other branch.

Dimensions of deduction

How much money is allowed to return for your own studies? By law, you can count on 13% of the expenses incurred. But at the same time, in Russia there are some limitations.

What exactly? Among them, the following features are distinguished:

Return more paid tax will not work. Only income tax is taken into account.
The maximum amount of teaching deduction is 120 thousand rubles. At the same time, you can return in a particular year not more than 15,600 rubles. This restriction is associated with deduction limits.
The current limitation applies to all social deductions. This means that for training, treatment and so on in the amount of the year you can require 15,600 rubles.

In fact, everything is not as hard as it seems. What documents on the tax deduction will be required in this case?

Getting deduction

The list of papers is not too extensive. Nevertheless, this version of the development of events implies the smallest paper red tire.

Among the documents necessary for the implementation of the task are distinguished:

applicant ID (best to be a passport);
contract for the provision of services with an educational institution;
income certificate (2-NDFL shape is taken at the employer);
application for the provision of deduction;
institutions (certified copy);
3-NDFL;
payments indicating the fact of payment for educational services;
details to enumerate money (indicated in the application).

In addition, if you need a tax deduction for training in the university, the documents are complemented by accreditation of the specialty. All listed paper are served with certified copies. Checks I. cash holders, indicating the fact of payment for learning, give tax authorities only in the form of copies.

Conditions for receiving deduction for children

And when and how can I make a tax deduction for the training of children? To do this, you will also need to comply with a number of rules. Which ones?

To submit documents to a tax deduction for teaching a child, you need to meet these criteria:

children less than 24 years old;
children learn from full-time;
payment of educational services is made by the parent;
the contract with the establishment was signed with a legitimate representative (mother or dad) of the child.

It is important to remember that for one child you can return no more than 50,000 rubles. For the year, the amount is 6,500 rubles. There is no longer any restrictions on the law.

Documents for deduction for children

To compensate the spending for studying the child, you need to prepare a specific packet of papers. They need more than in the previously proposed list.

Documents for tax deduction for teaching a child include already famous list Papers. In addition, it is complemented:

certificate of the birth of a child (copy);
a certificate of a student (taken in an educational institution);
a copy of the marriage certificate (if the contract is concluded with one parent, and the deduction is issued to another).

That's all. In addition, tax authorities can request a copy of the child's identity card, over 14 years old. This is a normal phenomenon, which is not needed. Coppie a copy of the passport is not necessary.

Conditions for receiving deduction for brothers and sisters

As previously emphasized earlier, a citizen can return a part of the money spent on learning his brother or sister. It is quite rare, but the phenomenon is in practice. The list of documents for the tax deduction for training will be complemented by several more papers. But about it a little later. To begin with, you will have to find out when a citizen has the right to compensation for spending a brother or sister's training.

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

sister or brother no 24 years old;
man is studying in full-time;
the contract is concluded with the applicant for deduction;
all payments and receipts indicate that it is the applicant that paid training services.

What constraints will act relatively reimbursed funds? Exactly the same as in the case of a deduction for children's training.

Documents for deducting brothers

And what papers will be required in this case? How is the tax deduction for training? What documents are needed if it comes to obtaining education by brother or sister?

The previously listed list of securities (for itself) is complemented by the following components:

own birth certificate (copy);
certificate of the birth of man, for whose training paid the applicant;
student's certificate (in the original).

Nothing more needs. In exceptional cases, you will have to submit any documents that indicate relations with the student / student. But this is an extremely rare phenomenon. The birth certificates to the tax authorities are quite enough.

Return period

The documents required for the training tax deduction in a particular case are now known. Full list of them was represented by your attention. But there are still unresolved questions.

For example, for what period in Russia is allowed to execute deductions. How much is the statute of reference? How long is the tax deductions for training? What documents to bring with you, it is already known. But it is important to remember that the application is allowed to submit no later than 3 years from the moment of those or other spending.

This means that the statute of reference to the relevant request is 36 months. At the same time, the right to receive deduction appears only in the year following the fact that services have occurred. If a person paid her studies in 2015, it is permitted only in 2016.

In addition, it is necessary to remember that you can seek money until a complete limit consumption. So far, the citizen will not have exhausted social deduction for training, equal in the amount of 120,000 rubles, it is able to demand money from the state with appropriate spending.

Can refuse

Can the tax authorities refuse to pay this payment? Quite. Sometimes the population faces situations in which a refusal comes in response to the request. This is a normal phenomenon.

What if you failed to issue tax deductions for learning? What documents and where to carry? In this case, it is recommended to study the reason for refusing to refund money. Tax authorities are obliged to substantiate their position. Most often, the refusal is associated with the provision of an incomplete list of documents. In this case, within one month from the date of receipt of the alert, it is necessary to correct the situation. At the same time, it is not necessary to submit an application for deduction for learning.

If the problem is not related to the documents, it is necessary to eliminate the discrepancy between the requirements for the decisions of deductions and re-apply for consideration. Under certain circumstances, to return some of the money will not work. For example, if the time limit is due.

Results and conclusions

From now on, it is clear what documents on the tax deduction for training are provided in a particular case. As already mentioned, all listed paper are attached together with certified by notary copies. Only then can with confidence talk about the accuracy of the papers.

In fact, returning money for learning is not so difficult. It is recommended to contact the tax authorities annually. Some prefer to demand a deduction immediately for 3 years of study. This is also possible. Submitting an application for consideration is allowed at any time since the event of the right to deduct.

How long is the operation go to design? Usually, the receipt of deduction takes 3-4 months. At the same time most of the time you have to wait for an answer from tax authorities. Checking documents is carried out carefully, in connection with which it has to wait. What is a list of documents for tax deduction? This is no longer a mystery.

If your child has a paid form of training, then the decoration of the tax deduction will give the opportunity to return some amount to your wallet. Find out who led to pay and how to get a tax deduction for the training of an employed citizen of the Russian Federation.

Tax deduction

In the country's legislation, there is an article that provides for a possible refund of compensation from the amount that a person spent on his own or child education. Tax deduction is part of income spent on high school or courses that are not taxed. If a person works in official work, then a return of income tax for training from the accumulated and previously paid amounts in the amount of no more than 13% is possible.

The right to return the income tax for training are those payers who:

may present official payments (check, receipt, where it is indicated where funds are sent to);
paid for study in commercial or state institution;
officially employed - this condition is mandatory, a person who is not issued in the enterprise has no right to compensation;
pay regular taxes (if a person works in the organization, then the decision of this issue is engaged in accounting; if individual entrepreneur, then you should take care of it yourself).

In what cases can be obtained

Reasons for obtaining a return of income tax for training:

payment of training organizations in which a citizen himself personally passed courses or educational program;
payment for children's training (up to 24 years);
social spending on the formation of brother or sisters for full-time (up to 24 years);
all documents on payment are decorated for a citizen who wants to get the return of personal income tax;
compensation compensation without any restrictions occurs if you make it on yourself. If you get on relatives (children, brothers, sisters), you can compensate for study costs only if the person has studied in person and its age no more than 24 years;
if a person studied in the official educational institution (University, Institute, Technical School, Driving School).

Documents for the return of tutorial tax

To get some amount of compensation from the state, you need to prepare all documents for the tax deduction for training. List of necessary documentation:

Filled tax return declaration. Temporary framework - a year in which training was paid. The form and the sample can be found in the inspection, which is located at the place of residence or on the FNS management website. Also on the FTS website you can download special programwhich is convenient to fill the declaration on your own at home.
Treaty with educational organization (photocopy). The presence of this contract is the definition of a payer personality and payment confirmation. The text should be taken into account the full amount of the payment and FIO of the citizen. If payment has changed, all references with the changed value should be applied.
Help on the form of human training. This type of document is needed if the form is not specified in the contract.
Certificates that confirm the cost of education (checks, order, bank receipts) taking into account personal data.
Certificate of birth (photocopy). To make a refund of the tax for learning on a child or brother (sister), you need a birth certificate that confirms your relative relationships with him.
Documents on trustees or guardianship.
Statement O. return ndfl from bank details Accounts account where compensation should be returned.

If a person makes an inspector to be unspecified copies of documents notarized, they must be represented with the originals. Be sure to make a compensation, you need to write a statement on behalf of a person who claims to pay. The deductions are relying for the entire period of education, taking into account academic leave, if a student has been a certain period in it.

How to return income tax

Algorithm of actions when making compensation for education in high school:

Think about how to return the training tax at the institute, you need in advance. Save all certificates that indicate payment and relationships with an educational organization (contract, checks, receipts, order) and make copies.
If you are in the process of making compensation for a child, then only you must be listed in receipts, like a payer.
After the paid study period, collect all the documents confirming the income and tax payment ( help Ndfl from tax agent, checks, bank receipts).
Fill out the income declaration. It is more convenient to do this through the program downloaded from the official website of the FTS, and fill in all the necessary fields. Print the outline, put your signature.
At the reception of U. tax inspector At the place of residence, write a statement on your behalf with a request to receive a deduction for study.
Specify the details of the current account where you need to return your money.
All collected apply to your inspector or send by mail. When you hike to the institution yourself, be sure to make copies of all documents, and when sending an electronic letter with a back notice of receipt, leave the mark with the description of all attached files.

Tax deduction statute

Money arrive at the taxpayer's account during the period of 2-4 months from the date of delivery and the written statement. This period is determined by the duration of checking all files you provided. The amount of compensation depends on the cost of education in the university and on the income of a citizen of the Russian Federation for last yearthat he pointed out when filling the declaration.

How to calculate tax deduction

To calculate, you will need:

receipts about paying for study;
tax code RF;
help 2-NDFL;
calculator.

Step-by-step calculation algorithm:

When you have on your hands all the necessary certificates with seals, signatures, payment receipts, extracts for granting, it is necessary to calculate on return taking into account your income and education costs.
The legislation is certified that the maximum tax deduction base is 50 thousand rubles. A citizen who filled the Declaration will receive a return of income tax for training in the amount of 6,500 rubles, which will amount to 13% of the above amount.
If the amount of consumption is less than 50 thousand, and incomes are less than expenses, then the calculation formula is as follows: the amount of income amount by 13%.
When the consumption and income is greater than the maximum size of the base, then the calculation formula is as follows: a product of 50 thousand rubles at the tax rate on the income of individuals.
If costs are more than 50 thousand rubles, and the income is less than the maximum of the base, then the reimbursement of the amount of deduction is calculated as: the amount of income amount by 13%.