Refund 13 for university studies. List of documents in exchange for monetary compensation for training. What you can't get a tax deduction for

Every year, education in paid educational institutions is increasing. Accordingly, citizens who want to educate their children spend most of the family budget on paying for their education. Not everyone knows that the money spent can be returned.

The amount of compensation is 13%

This opportunity is provided tax legislation and is called "social tax deduction».

How to get 13 percent back on your studies

The circle of persons who can apply for compensation are listed in the tax legislation.
Upon receipt of the deduction, the form of ownership is not taken into account educational institution.

Main condition- the institution must have documentary evidence of the educational status (in most cases, such a document is a license).

To get back 13 percent for your studies, you must adhere to the following algorithm of actions:

• collection of documents, which will subsequently be submitted to the tax office;
• writing an application and filling out the 3-NDFL form... Form and samples of filling are usually provided by the tax office;
• direct transfer of documents to the tax authority at the place of residence of the applicant.

When the specialist checks the documents, copies and originals will be returned to the applicant.

Important! Documents are provided within 3 years after the end of the year in which the tuition fee was paid. After the expiration of a three-year period, it is impossible to receive a tax deduction. Document verification usually takes no more than 3 months. If the check does not reveal any violations or inaccuracies, within one month, the social deduction will be returned to the applicant. general term that will be spent on getting the deduction is 4 months.

If the deduction is drawn up for several years, the package of documents must be collected for each separate year.

Theoretical basis

The social tax deduction for education means the right of the taxpayer to make a refund (part of it) that was spent on personal education or education of the child ( Art. 219 of the Tax Code of the Russian Federation)

Paying for tuition for each academic year, you can count on social deductions... Such compensation is due for their own education, for children (including adoptive ones), brothers, sisters.

Parents can receive a deduction for their student children until the last 24 years of age. Training should only take place on a full-time basis.

If the deduction is made for their own education, and not for the children, the form of education will not play toli, i.e. it can be correspondence, evening, etc.

Guardians have the right to receive compensation for education fees until their wards turn 18.

Tuition fees at the expense maternity capital is not compensable.

It is necessary to keep all documents on payment of tuition fees, because to receive a deduction, you must present them. The payment is taken into account, as per cash, and by bank transfer.

The tax deduction applies to education in universities, schools, kindergartens, music schools, driving schools, etc. to those educational institutions that have the appropriate license.

Conditions for payments and due amounts of compensation

The amount of the tax deduction depends on the amount of tuition fees calculated for one calendar year.

The amount of the deduction cannot exceed 120,000 rubles. The amount of the deduction for children is 50,000 rubles.

If the training process takes place abroad, then it is possible to receive a deduction in rubles, at the exchange rate of the Central Bank of the Russian Federation at the time of the applicant's request to the tax authorities. The only nuance will be the translation of documents into Russian.

For example:

You must pay for the education of the child per year 30,000 rubles.

Applicant's annual income 30,000 rubles / m-c * 12 months = 360,000 rubles / year;

The amount of deductions and transfers to the personal income tax budget is: 360,000 * 13% = 46,800 rubles / year;

Change in the amount of income subject to tax: (360,000 - 36,000) * 13% = 42,120 rubles / year;

Accordingly, the amount to be refunded will be: 46 800 - 42 120 = RUB 4,680 per year or 36000 * 13% = RUB 4,680 per year.

How the payment is made

As mentioned earlier, the payment is processed through the tax authority at the place of the applicant's resident. Nothing complicated is required from the applicant himself. The main task is to collect documents, correctly executed and certified, and submit these documents on time.

Currently, there are many organizations involved in the preparation of documents for obtaining deductions. Such organizations for a fee fill out personal income tax forms, other documents, advise on issues of interest. This option greatly reduces the waste of time.

Required documents

To make a payment, you need to collect a certain package of documents.

IN standard package documents include:

• statement, which is written in free form;
• the passport(copies of the first two pages + registration);
• 2-NDFL forms(from the place of work) and 3-NDFL(declaration);
• certificate from the place of study;
• student payment receipts(it should be seen from the contents of the receipt that it was the applicant who paid on his own behalf);
• child's birth certificate, or documents confirming guardianship (guardianship);
• documents confirming relationship(when paying for family members);
• educational institution license(certified copy);
• agreement with an educational institution(certified copy). The contract must specify the conditions of training, the term, the cost of payment. If the amount of payment has changed, you must provide an agreement to the contract.

Together with filing copies these documents, you must provide their originals for verification.

There are a number of situations where it is not possible to issue a deduction:

• during the period of study, the applicant did not payroll;
• educational institution does not have licenses;
• no documents saved confirming training;
• missed deadline for appeal minus;
• the applicant has no citizenship RF;
• the appeal was to the tax out of place of residence;
• incomplete package is assembled documents.

Collected and properly prepared documents can be submitted by the applicant himself in person, either through a representative, or sent by mail. When submitting documents through a representative, you must issue a power of attorney. If documents are sent by mail, it is better to issue a letter with a notification, or a valuable one with a description of the attachment.

Important nuances

In order for the process of receiving a payment to be successful and not to be delayed, you should carefully fill out the necessary forms and do not forget simple rules:

• you can fill out the declaration yourself by downloading the program from the FTS website, or contact a special service organization;
• the provided payment documents for training must be issued on the person drawing up a deduction;
• documents are submitted to the tax office, at the place of residence of the applicant;
• education in a higher educational institution is subject to compensation, in kindergartens, schools, secondary technical educational institutions, driving schools, sections, circles;
• the size tax relief depends not only on the amount paid for training, but also on the amount of tax withheld.

Tuition Tax Deductiona citizen who has paid not only for his education, but also for the education of his children, brothers / sisters, has the right to receive. You will learn about what documents need to be sent to the Federal Tax Service and what is the amount of the tax deduction for tuition from our article.

How is the return of personal income tax for training.Does the correspondence form of study at the university give the right to deduction

The tax deduction means the amount Money, by which the tax base should be reduced.

All tax deductions are provided for in the Tax Code, and the procedure for their receipt is determined in the same law. The tax deduction for education we are interested in is enshrined in article 219 of the code and refers to the types of social deductions.

Tax deduction, in particular for training, can only be obtained tax resident RF. This is a kind of status in tax law, which is not affected by the state in the citizenship of the Russian Federation and which is determined only permanent residence a taxpayer on the territory of the Russian Federation.

The law allows the tax deduction for studies to be refunded both when paying for one's own education, and in the case of paying for the education of relatives. In particular, a citizen who made the payment can claim a tax deduction:

1. Own learning in any form.
2. Teaching a child under the age of 24 who has received full-time education.
3. Full-time education of a minor ward / ward.
4. Full-time studies of a former ward / guardian under the age of 24.
5. Full-time studies of full / half brothers and sisters (up to the age of 24).

But! There is no tax deduction for a child's education at a university if it was paid from maternity capital.

It is worth emphasizing that at correspondence form a citizen will receive a tax deduction for training only if he pays for his own studies.

It is possible to receive a tax deduction for the education of children not only in cases of education at universities, but also in the presence of an appropriate license to study in other educational institutions, such as:

• school;
• kindergarten (the deduction applies only to educational services, but not to the maintenance of a child in a preschool educational institution; the cost of educational services in an agreement with a kindergarten should be separated from other services);
• institution of additional education for the child (for example, School of Music, art school, sports section, etc.);
• an institution of additional education for an adult (for example, a driving school, refresher courses, etc.).

The statuses and types of educational institutions are determined by the law "On Education".

The tax deduction for training is also provided if the student was on academic leave in accordance with the established procedure.

In this case, you can get a deduction for training both when concluding an agreement with a state educational institution, and with a municipal one.

Moreover, the Tax Code does not provide for restrictions on the payment of a tax deduction for tuition, whether it is teaching a child in Russia. educational institution or overseas.

Don't know your rights?

The documentsfor a 2019 study tax refund. How and when to write an application for a tuition tax refund

To register a tax deduction for tuition paid in 2019, in addition to the 3-NDFL declaration, it is necessary to submit to tax office the following documents:

1. Child's birth certificate or passport.
2. A certificate confirming the child's full-time education.
3. A copy of the agreement with the educational organization for the provision of the relevant services. In this case, the party to the contract should not be the student, but the one who pays for the tuition fees. If during the training the cost for a specific period was higher than under the contract, then the citizen additionally submits copies of the relevant documents confirming this fact (for example, an agreement to the training contract).
4. A copy of the license of the educational institution.
5. A payment document that confirms the payment for the child's education.
6. A certificate in the form 2-NDFL on the income received and the accrued taxes of the applicant.

In some cases, when registering a tax deduction for tuition, the list of documents is supplemented by other papers (for example, when the amount of tuition fees is changed, an order or order to do so will be required).

If the citizen when filing tax return calculates the amount of tax in it, which relies on the return from the budget, then an application for refund of personal income tax.

In this case, the entire amount of tax that was overpaid must be returned to the citizen within 1 month after the submission of the relevant application, but not earlier than the end of the desk tax audit.

When a citizen submits copies of documents to the Federal Tax Service to receive a tax deduction for training, he should also take the originals with him so that the tax inspector can verify the papers in case of any doubts.

How to get your tuition income tax refunded in 2019. Statute of limitations for tax refund

Let's move on to the question of how to get the tuition tax deduction. In order to receive a tax deduction, you must fill out a tax declaration in the form of 3-NDFL at the FTS at the place of registration. The limitation period for tax deduction for tuition is 3 years. That is, in 2019, the tax deduction for tuition can be obtained on declarations for 2016-2018.

The tax office checks the submitted tax return and documents for tax deduction for training within 3 months from the date of their submission.

The tuition tax deduction is limited by the following limits:

• if the costs of tuition fees are related to the education of their children / wards / wards, then a tax deduction for tuition can be obtained in the amount of 50 thousand rubles. per year for each child;
• if a citizen paid for the education of his brothers / sisters, then the amount of the tax deduction for education will be 120 thousand rubles. in year. But in this case it should be remembered that this amount includes all social tax deductions that a citizen can claim. Therefore, the applicant has the right to choose what to take this amount of deductions for.

How to calculate your student tax deduction correctly

1. Calculation of the tax deduction for your studies (up to 120 thousand rubles.) In 2018, A. paid 50 thousand rubles for her studies.

   The amount of personal income tax that the employer withheld from her was 31 thousand rubles.

   Training costs are 50 thousand rubles. Accordingly, the amount for the refund of A. will be 6,500 rubles. (50 thousand rubles * 13%).

   A. paid income tax in the amount of RUB 31,200. (which is more than RUB 6,500); her training costs are less than the established limit of 120 thousand rubles. - accordingly, she will be able to receive a tax deduction for training in full - 6500 rubles. per year.

2. Calculation of the tax deduction for your studies (over 120 thousand rubles.) In 2018, A. paid 145 thousand rubles for training.

   In 2018 A. earned 240 thousand rubles. (20 thousand rubles * 12 months).

   Training costs are 145 thousand rubles. But since the tax legislation sets a limit of 120 thousand rubles, the amount for which A. can claim is 15,600 rubles. (120 thousand rubles * 13%).

   A. paid income tax in the amount of RUB 31,200. (which is more than 15,600 rubles) - accordingly, she will be able to receive a tax deduction for training in full - 15,600 rubles. per year.

3. Calculation of the tax deduction for the education of a child
   In 2018, A. paid 80 thousand rubles for her daughter's studies at the full-time department of the university.

   In 2018 A. earned 240 thousand rubles. (20 thousand rubles * 12 months).

   The amount of personal income tax that the employer withheld from her was 31,200 rubles.

   The cost of teaching A.'s daughter is 80 thousand rubles. But since the tax legislation sets a limit of 50 thousand rubles, the amount for which A. can claim is 6,500 rubles. (50 thousand rubles * 13%).

   A. paid income tax in the amount of RUB 31,200. (which is more than 6,500 rubles) - accordingly, she will be able to receive a tax deduction for training in full - 6,500 rubles. per year.

4. Calculating the tax deduction for the tuition fees of several children In 2018, A. paid 80 thousand rubles for her daughter's full-time studies, 40 thousand rubles for her son in kindergarten, and 60 thousand rubles for her daughter's education at the institute in absentia.

   In 2018 A. earned 240 thousand rubles. (20 thousand rubles * 12 months).

   The amount of personal income tax that the employer withheld from her was 31,200 rubles.
   

   Regardless of the amount spent on training, the law sets a limit of 50 thousand rubles. for every child.

   
   For a daughter who is studying full-time, A. will receive a tax deduction in the amount of 6,500 rubles. (50 thousand rubles * 13%); for a son in a kindergarten - 5200 rubles. (40 thousand rubles * 13%); for the second daughter A. will not receive anything, since the child is studying in correspondence form.
5. Calculating the tax deduction for your studies together with other social deductions In 2018, A. paid 90 thousand rubles for her studies. and spent 40 thousand rubles on her husband's treatment.

   In 2018 A. earned 240 thousand rubles. (20 thousand rubles * 12 months).

   The amount of personal income tax that the employer withheld from her was 31,200 rubles.

   The amount of expenses incurred by A. in 2018 amounted to 130 thousand rubles. Since the law sets a limit of 120 thousand rubles, A. will be able to receive only 15,600 rubles. (120 thousand rubles * 13%).

Thus, a tax deduction for training can be obtained by filing a 3-NDFL declaration with the Federal Tax Service at the place of registration within 3 years following the year of payment for training. Moreover, the contract for payment must be concluded not with the student, but with the one who will pay for the tuition.

Tax legislation does not contain any restrictions on which educational institution a citizen is studying - foreign or Russian. But the Tax Code establishes the appropriate limits, above which the tax deduction cannot be received.

The tax deduction for tuition is refunded once a year after checking all the documents submitted by the Federal Tax Service. Verification takes 3 months from the date of acceptance of the declaration.

Tax system Russian Federation presupposes partial cost for a citizen who paid for his own education or his relatives: children, brother or sister. To get your money back, you need to observe a number of very important nuances. Without a thorough examination of this topic, errors are guaranteed when submitting or preparing documentation.

Persons holding an official position and receiving a salary from which the employer withholds for subsequent transfer to the state budget are entitled to compensation for training costs.

It is possible to partially return their funds if the citizen pays for tuition:

• in higher education
• in licensed centers for retraining and advanced training
• their children in kindergarten, school organization, in institutions of additional education
• at driving school
• for foreign language classes

• relationship must be confirmed by appropriate evidence
• the student's age must not be more than 24 years old
• the educational organization provides full-time services
• the parent must be a party to the contract for the provision of educational services
• the size of the base is limited to 50,000 rubles, i.e. only 6500 rubles can be returned

The principle of this applies to all children - a year for one child you can get no more than 6,500 rubles.

Deduction instructions

The procedure for submitting the necessary papers to the IFTS can be carried out at any time of the year and includes four main stages.

The first stage is the preparation of documents. This is one of the most important stages, since the subsequent process of obtaining compensation depends on the degree of completeness of the information and the correctness of the collected papers.

So, in order to receive a tax deduction, you will need the following documents:

• original passport or a copy - it must be certified by the owner's signature
• to receive a deduction. Drawn up in free form
• 3-NDFL form declaration
• form help. Provided at the place of work and reflects the amount of wages and the fact of transfer of income tax individuals... In the event of a job change or part-time activity in various organizations during the period under review, several certificates must be provided
• a copy concluded with an educational organization. It is necessary to pay attention to the subject of the agreement, since if this aspect involves the provision of information services, then compensation is not provided
• a copy of the license of the educational institution, which gives the right to teach. It is not required if the license details are specified in the agreement. But in some cases, the tax authorities still require it, so it is worthwhile to take care of the availability of the document in a timely manner.
• payment documents confirming the fact of payment for the received educational services: receipts, payment orders, bank statements, certificates of the educational organization about payment and absence of debt

If the return takes place for the education of relatives, then you need to provide copies of birth certificates, which are certified by the owner, to the IFTS. It is also recommended to have originals for the tax inspector.

In some situations, other documents may be required to compensate for the training: a certificate from the university, which confirms the fact that the child is studying full-time. If one parent signs the contract and pays for the services, and the other draws up the papers, then there must also be a copy of the document confirming the presence of marriage.

At the second stage, a 3-NDFL declaration is prepared, which is a necessary component for obtaining a deduction. It contains the following data:

• information about the taxpayer: last name, first name, patronymic, registration address and other passport data
• amount of income for the period under consideration
• personal income tax
• money spent on training
• tax deduction

You can get and fill out the declaration form at the tax office itself, or download a sample on the website of the Federal Tax Service, or contact special companies to fill out such documents.

It would be preferable to fill out the papers yourself from the tax website: it is relevant, the data is correct and complete, the electronic resource is available at any time.

The third stage involves filing collected documents at the IFTS at the place of residence. There are three ways to submit documents for a tax refund:

• in person
• by mail. In addition to papers, you need a list of investments
• through a representative, when registering a notarial

If you are near the IFTS body, then it would be more rational to transfer the papers to the inspector yourself. He can conduct an initial check of originals and copies. If any deficiencies are found, the calculated errors can be corrected on site.

If sent by mail, the verification data will be known only after the expiration of 3 months.

At the final stage, the complete submitted documents are carried out and, if everything is fine, the deduction is received. In case of a negative answer from the inspector, it is necessary to contact the Federal Tax Service in order to find out the reasons for the refusal and eliminate the identified errors. If the answer is yes, you need to submit an application to the tax authorities about transfer of personal income tax where the details are indicated bank account... Refunds occur within a month after the application was submitted.

Since 2016, it has become possible to receive compensation for training through an employer. Then the tax deduction goes in favor of wages - the tax on personal income at the rate of 13% ceases to be withheld. This will continue until the entire deduction is refunded or until the end of the calendar year.

A distinctive feature of this is as follows: in order to receive a deduction, you do not need to wait for the end of the year, as is the case with tax authorities... It is enough to fill out an application for a refund of a part of the funds immediately after the payment of tuition has been made.

70% of education in Russia today is paid. The money that people spend on tuition fees is a very significant item of expenditure in every family budget... The state is trying to reduce these expenses of citizens. IN tax code it is clearly stated that a person can return 13% for paid tuition at a university. However, not everyone is eligible for a deduction. To find out the nuances of taking the necessary actions, you will need to carefully analyze the information.

What is the Tuition Tax Deduction?

Part of the funds received by a working citizen is transferred to the state treasury. The amount is equal to 13% of the total income that was received by a person. The accounting department of the organization, where the specialist operates, usually independently withholds all income tax. Taking advantage of this social deduction, a person gets the opportunity to return part of the funds paid.

In other words, the state allows all working citizens who pay for education to receive part of the funds that were previously contributed to the treasury as income tax. If a person in this moment does not work, he cannot claim to receive such a deduction.

Who is eligible for the deduction?

Before starting the 13% tuition refund process, a person needs to make sure that he is included in the category of citizens who are eligible for such a refund. Count on a return from the state of the contributed capital, can:

• people who independently pay for their own education at the university;
• parents, guardians of children who pay for their education at the full-time department of the university;
• sisters and brothers of persons studying at the institute in full-time department.

It should also be remembered that the deduction will be paid only for the education of those relatives whose age will not exceed 24 years. An applicant for funds must have official employment in an organization whose accounting department regularly transfers income tax to the state.
The education of the spouses also deserves attention. When one of them studies and works, paying for tuition on his own, he can apply for payments on a general basis. When one spouse pays for the other's tuition, there will be no eligibility for the deduction. The legislation does not provide for such a possibility. When a student works, he will be registered as a person who pays for his studies. The real state of affairs does not have to be reflected on paper.

Does learning place matter?

The status of the university also affects the possibility of a refund. The institution must have a license to provide educational services. There must be a contract with the student. It is possible to get a refund not only for tuition fees at the institute. The same opportunity can be used by:

• pupils of paid schools;
• students in adult education courses;
• pupils of various children's circles, other sections, which are included in the section of additional paid education.

It should also be remembered that funds will be returned not only for the use of services from public educational institutions. Students of private universities also have similar rights. The rule is also relevant for people studying abroad.

The nuances of obtaining a deduction

Before making a return income tax for studies, a person will have to calculate the correct total amount of the due amount. This procedure begins with calculating the amount of funds from which the deduction is due. There are a number of rules that must be taken into account in this calculation.

If a person pays for his own education, he can receive a certain deduction from the amount not exceeding 120,000 rubles. When a smaller amount of money was paid as payment for training, then the calculation will be made from the entire amount spent. For example, if a person contributes 150 thousand rubles as payment for tuition, then the deduction will be calculated from 120 thousand rubles. When the amount of payment is 70 thousand rubles, the full amount will be taken into account.

There are other limits when paying for the education of children. The maximum amount of money, from the amount of which the deduction will be made, is 50 thousand rubles. It should also be remembered that there is a limit for each child. For example, if you have two children and the total tuition fee is 120 thousand rubles, then the parent can receive a deduction from 100 thousand rubles. The total maximum amount will add up.

Periodicity

In what cases can 13% of tuition fees be refunded? This issue is of concern to most citizens today who want to return part of their study costs. According to the law, a person can receive a deduction for each year he paid for education. The total duration of training does not affect the right to refund. For example, a person continued his studies for ten years. He can receive capital for each year.

But you should remember about a certain deadline for filing a declaration. The paper must be sent to the tax office only for the previous three years. So, if a person started training in 2012, and after deduction applied only in 2016, then he can receive the due amount only for 2013-2015. You will not be able to return your money for the entire past period. Therefore, it is necessary to submit the declaration in a timely manner to the state body. This event should not be postponed indefinitely. Delay will lead to the loss of your money.

Return procedure

In order to understand how you can return 13% of those paid for studies, you will need to familiarize yourself with the general scheme for performing the action. The procedure begins with filling out a tax return. The paper must be drawn up in the form of 3-NDFL. You will also need to prepare a package of necessary documentation. It includes:

• citizen's passport;
• a copy of the agreement concluded with the university for the provision of educational services;
• declaration (in original), filled in according to the 3-NDFL form;
• a certificate that confirms the very fact of training;
• copy of license educational organization, which confirms the availability of the opportunity to provide educational services;
• certificate from work in the form of 2-NDFL;
• a child's birth certificate, when the parent receives a deduction for the children.

A person will be able to independently draw up a declaration, seek the necessary help from specialized organizations. But it should be remembered that these institutions charge additional fees for their services. After reviewing general procedure filling out the declaration, the citizen will be able to cope with the necessary actions on his own.

Filling in the declaration

Many citizens who have not previously encountered such actions are afraid of the need to fill out a declaration. But with a detailed study of the operation will not cause difficulties. To minimize the likelihood of error, you should take into account the rules that will need to be followed when performing actions.

Declaration forms can be completed manually or using a computer. When a citizen chooses the first option, he needs to buy the appropriate paper carrier in a printing house, specialized stores. Specialists government agencies it is advised to first enter all the data into the document with a simple pencil, and then transfer the paper to the inspector for verification. After the service employee approves the information you entered, you can fill out the declaration with a black or blue pen.

To simplify the entire procedure for entering information, it is possible to use a computer. There is a whole list of ready-made forms on the Internet today. You need to download them, pre-fill them, then print them. The method involves carrying out all calculations manually, but this does not reduce the likelihood of error.

A safer, simpler method is to download a special program "Declaration" from the official website of the Tax Service. The system will produce on its own necessary calculations... The person has to enter only the data. The finished document must be printed on paper, then a copy is recorded on a magnetic carrier. Using this method allows you to speed up the operation of accepting the declaration. The information will be immediately entered into the database. In the classic method of acceptance, all data enters the system only after five days. This will significantly slow down the procedure for obtaining a tax deduction.

Time of events

You can apply for a deduction only in the year that follows the period for which you are entitled to funds. The social tuition deduction is a slow procedure. It implies a whole list of data checks that were provided by a citizen. Only after making sure that the declaration is filled out correctly, that the information is presented in full, the tax service specialist will agree to provide the person with the required funds. The waiting period can be 3-4 months. It will not be possible to speed up the implementation of activities.

To minimize time costs, it is possible to receive a deduction for several years at once. However, you should also remember about the established time limits. If the return is not filed within three years after the end of the time period for which you are entitled to the deduction, then you will not be able to receive your money. For this reason, it is necessary to send all the necessary information in a timely manner, than to completely lose the payment due to you.

The law of the Russian Federation in the field of tax legal relations states that having paid for the provision of educational services, a citizen has the right to receive compensation - the so-called deduction, represented by part of the monetary expenses incurred. In this article, we will tell you how to fill out a 13 percent return for studies.

The tax deduction is the non-taxable part of an individual's income. You have the opportunity to return the deductions paid to the state, transferred from the cost of education. To do this, you must be officially employed according to legislative regulations country as an employee of any organization, pay automatically income tax and be a student, or pay for the education of relatives. The list of this category of people does not include all native people, but only:

• brothers;
• sisters;
• children (relatives, adopted);
• wards;
• under guardianship.

If tuition was paid for any subject from the above list or for yourself, then you can return a solid piece of the cost of the past or undergoing studies, taking into account modern rates an impressive 13%.

You have the right to use this variety social deduction tax character in the following cases.

Table 1. Who is eligible for the deduction?

In order to receive a refund for the education of relatives, the authorities have established some restrictions that directly relate to the form of education on which a family member must be in order for the payer to be refunded the partially paid tax.

However, if the employee is trained directly and he is the payer, he does not have strict restrictions and the form of attendance in the classroom for him can be as follows:

• correspondence;
• full-time;
• and evening;
• any other.

Amount of funds received for own training

The amount of funds returned for training payments is determined based on a variety of circumstances.

1. It is understood that it is impossible to receive compensation for studies, the amount of which will exceed the funds transferred from your salary to the country's budget for personal income tax.
2. The maximum amount of deduction provided to a citizen of Russia is 120 thousand rubles, therefore, you cannot return more than thirteen percent of this amount back. It turns out that 15,600 rubles are supposed to be returned.

The described restriction is valid not only for the refund of funds for accounting, but also for all other types of deductions of a social nature, excluding the category of charitable payments and receiving expensive treatment.

In total, all social compensation received from the state cannot exceed the required 120 thousand rubles, that is, for all of them, the maximum amount of provision is equal to 15 thousand 600 rubles.

Let's give an example. You completed your studies at a higher educational institution and spent 150,000 units to pay for educational services Russian currency... At the same time, for the reporting year, you received a salary in the amount of 250,000, and paid tax on personal income from them in the amount of 31,000. By all criteria, you have the right to a refund of compensation funds from the state, but you will not fully pay off the costs made, regardless of how much you paid to the treasury and how much you gave to the educational institution. The maximum amount indicated above is due to you in the presented case.

Obtaining a deduction for studies for children

You have the right to receive social compensation in the form of a refund of part of the tax paid when paying for the education of children, if your situation according to the criteria coincides with the necessary conditions for compliance.

1. The child for whom the funds are refunded may be an adult, but must not be at least 24 years old.
2. The education of the offspring is carried out in full-time format, and it does not matter what he attends. It can be a university and a school, and even a kindergarten, a uniform in mandatory full and personal visit is provided.
3. A formal agreement on the provision of educational services is drawn up for one of the spouses.
4. Documents confirming the payment must be drawn up on the person who makes the payment, or the payment was made on behalf of the trustee, whose status is confirmed by a notary.

Note! The amount of compensation for the child has decreased relative to that offered to the payer, provided that he was trained. In this case, it is only 50,000, that is, you can return 13% of this amount - 6.5 thousand rubles.

Let's give an example. Last year you paid for 30,000 rubles for your eldest daughter to study by correspondence at the local "University of Culture and Arts" in the city of residence, and 40,000 more for your youngest daughter in a private school. The salary and the amount of tax paid for you remained the same as in the last problem, that is, 250 thousand and 31 thousand rubles, respectively.

Since the older child does not study full-time, it will not be possible to return the money for her, however, the younger girl attends school in a standard format, although it is private, it turns out that you can apply for the return of 5,200, which represents 13% of the amount spent in 40,000 ...

Compensation for funds paid for the education of a brother or sister

You will receive the discussed type of social compensation from the state for the listed relatives in the following cases.

1. If they are minors or have reached the age of majority but remain under the age of 24.
2. They must attend the place of education in full-time, just like your children. We are still talking about any format of an educational institution, be it a university, school, kindergarten, college, and the like.
3. Formal agreements were drawn up on paper in your name.
4. Payment papers confirming the costs incurred must be paid by you or a notarized authorized person.

As for this category of relatives, you can receive compensation for receiving educational services in the standard amount - 13%, while the maximum amount relying on the provision is 120,000 rubles. At the same time, you do not have the right to receive more funds from your own salary paid to the treasury for tax deductions.

Let's give an example. You pay money to help elderly parents and educate a younger brother who wants to become an engineer in a full-time higher education institution. The amount of the payment made is equal to 80 thousand rubles. Wages, and the amount of personal income tax paid to the country's treasury, remains the same: 250,000 and 31,000 per year, respectively. It turns out that you are entitled to a refund of 13% of 80,000, namely 10,400 units of the Russian currency.

Deduction procedure

The process that a taxpayer is forced to go through in order to receive compensation funds consists of four stages:

• preparation of documents;
• transfer of documents to the tax service;
• checking the correctness of paperwork and calculations;
• issuance of funds to the payer.

It must be said that there are many paid and free assistance services on the Internet that help to draw up and collect all the missing documents, and also instruct on the sequence of submitting them for consideration. However, you are able to cope without their help, believe me, since the process under discussion is actually complicated only by its high degree of bureaucracy.

Documents for tax deduction for tuition

To issue a refund of funds spent on tuition fees, you need to refer to the inspection specialists:

• declaration form in the form;
• an official paper contract with the sought educational service provider, in the original.
• payment papers, which are confirmation of the costs incurred;
• a copy of the license of the sought educational institution receiving payments from students;
• a document proving the identity of a citizen;
• a certificate in the form taken from the accounting department at the place of work, confirming the payment of tax payments to the country's treasury;
• a statement in which you declare your right to a tax refund, in the original, with the details of the bank account indicated inside, on which the transfer will be carried out in the future.

Note! If in one year you have changed several jobs, the provision of a 2-NDFL certificate is required from each of them. Obtaining it occurs by writing an application in the accounting department for the issuance of the desired document.

Collecting documents is the most difficult stage of the process

Don't know how to fill out the forms and? You can familiarize yourself with these topics on our portal. Step by step instructions, sample forms, as well as how to avoid major mistakes when filling out the declaration.

It is also important to keep in mind that in the case when the price of educational services increased several times during the education, each time it is necessary to provide a separate agreement or annexes to it, updated every time the cost increases.

If funds are received for a child, it is necessary to additionally provide the following names of documents to the papers listed above:

• a photocopy of the child's birth certificate;
• paper, which is a confirmation of the fact that the child is being trained in full-time, and not in any other form;
• if one parent paid and the other receives a deduction, a copy of the marriage certificate is required.

With regard to the case when payments are made in favor of a brother or sister, it is necessary to provide:

• their birth certificate;
• own birth certificate;
• certificate of full-time training.

For those who use foreign educational services, all foreign documents, translated and notarized, must be delivered to the tax office.

Note! To save your time, and at the same time avoid being fined for incorrectly provided information, first prepare all the documents that you may need, fill them out correctly, and then go to the service department.

Refunds for receiving educational services are possible only for those one-year periods when the funds were deposited. At the same time, filing a declaration and refunding funds is possible only in the following twelve-month period after the payment year. It turns out that if the tuition fees were paid in 2015, then the funds can be returned only in 2016 and the like.

If the submission of documents for some reason was not made in a timely manner, then do not worry, this can be done later, but no later than 36 months from the date of payment, since according to the law, it is for this line that a part of the tax deductions can be returned.

The complete fundraising process usually takes about a third of a year.

Note! Since the beginning of 2016, it has become affordable opportunity return of social benefits directly through the employer. There is no need to wait until the end of the current year.

Declaration 3-NDFL

This declaration is always used when it comes to issuing a deduction, and it does not matter which variety it belongs to. It is filled in independently or by means of a program specially created by the Russian tax service, which is downloaded on the official electronic resource.

If you have chosen the manual method of filling out, then download the current form of the form there, on the main web resource of the service, finding it as an attachment to a specific order. Or you can download this form from our article.

Those who use the program will shorten the filling process significantly, thereby affecting the overall duration of the entire action, as they can avoid making various mistakes as much as possible. Having opened the first tab after starting the program, you must immediately indicate who the income tax payer claiming to receive compensation is. Choose the value of an individual who is not an individual businessman, and his only source of income is an official place of employment.

The sign of a taxpayer is an individual “other”, the type to which the completed declaration belongs should be affixed automatically. We are talking about the format of the form, that is, its marking - 3-NDFL.

Please note that most often the program sets the above parameters immediately, automatically, so all that the payer will need to enter on his own is the code of the tax inspectorate to which he belongs according to his place of residence, that is, the department that receives the discussed documents as a result.

Then enter information about yourself, since it was you who paid for educational services. This information includes:

• Full Name;
• taxpayer identification number;
• official registration;
• day of birth;
• the place where your birth took place.

Then you enter the information in the certificate regarding the money coming to you in the workplace in the form of income for each month. At the same time, indicate the amount of calculations made monthly to the treasury of the country. You need to find information on the described columns inside the 2-NDFL certificate form, which you previously requested from the accounting department at the place of employment.

Next, go to the main thing. Indicate the amount of funds spent on training in the tab with the appropriate name. Thanks to the data received, the program from the Federal Tax Service of the Russian Federation will automatically generate a declaration form.

The disadvantages of drawing up a document without using the software you are looking for are that you yourself will have to enter encodings inside it, denoting specific categories of taxpayers, funds received by them, etc.

As for filling out the form for a child, or brother and sister, it is also done by you, that is, the payer, therefore the procedure has little difference from the first method described by us above. It's just that this time the money spent on training will be indicated in a different column, at the same time the package of documents actually submitted to the inspection will contain other components.

The maximum amount that can be provided also changes for the case with children, but if compensation is for a brother or sister, then its value remains the same.

Let's give an example. In 2015, you spent 86 thousand rubles to pay for your eldest daughter to study at the university. You received an official paper confirming that she is studying full-time and presented it to the tax office along with other necessary documents.

At the same time, your wage in the same year amounted to 550 thousand 300 rubles, and it was monthly taxed and cut at the rate of 13% of personal income tax. As we remember, the maximum amount due for refund in this case is 50 thousand rubles. It turns out that it is from her that you are applying for 6 thousand 500 rubles, the return of which can be issued directly at the workplace.

Video - Tuition Tax Deduction

Let's summarize

The declaration for registration of a tax deduction, whether it be social, even property or in another format, will always be drawn up the same - in the form of a form marked 3-NDFL. It has become very easy to fill it out today, because tax office has developed special program, which helps to get around the "sharp corners" in the form of encodings and other bureaucratic elements, which are extremely difficult for the layman to understand. It is available to those citizens who today have the Internet or a computer. Thanks to the globalization of the network and Internet technologies, almost all categories of the population today have these benefits, so difficulties should not arise in practice.

Be careful when filling out, collect the package of documents slowly and do not miss the opportunity to return a substantial part of the funds spent on payment of educational services.