How to get your education tax back. Tax deduction for children's education. Who can receive a tax deduction

Tax deduction for paid training at the university is provided to persons who paid for education for themselves or close relatives. The procedure for its registration is regulated by clause 2 of Article 219 of the Tax Code of the Russian Federation.

Tax deduction for studying at a university in absentia

To apply for a deduction, only proven expenses for study by correspondence of the taxpayer himself are accepted. Deductions for paying for education by other persons studying at a university in absentia are not provided for by law.

There are two ways to receive a deduction:

after the end of the tax period, by contacting the Tax Inspectorate;
before the end of the year in which there were educational expenses by applying for a job.

To claim a tax deduction for distance learning, the taxpayer must file a tax authority the following documents:

personal income tax declaration 3;
certificate from the employer 2 personal income tax;
training contract;
a copy of the license of the educational institution;
if the cost of training changes, other documents confirming this fact are provided (additional agreements to the contract);
payment documents proving expenses incurred (receipts, bank transfers etc.);
copy of passport and TIN.

When receiving a deduction at your place of work, you must:

Contact the tax authority with the above documents and the corresponding application (except for the declaration in Form 3 of personal income tax and income certificate);
receive a notification from the Tax Inspectorate about the right to a social deduction for studying in a correspondence department after 30 days from the date of application;
submit an application at your place of work requesting a deduction and notifying the tax authority.

Tax deduction for full-time and part-time education of family members

A social tax deduction for paying for university education is provided to children, guardians (wards), as well as brothers or sisters, only if they are studying full-time.

The procedure for its provision and documents are provided by analogy, as for your education, but the following are additionally included:

a certificate from the educational organization about full-time study;
birth certificate, when registering the right to a tax deduction for children’s college education;
documents proving family relationships with brothers (sisters) - birth and (or) marriage certificates;
agreement on guardianship (trusteeship), or foster family, if payment is made for the ward (ward). If at the time of payment for his education the contract is terminated due to reaching the age limit, then the last one signed.

Deduction for correspondence education of children and other listed persons in Art. 219 of the Tax Code of the Russian Federation cannot be drawn up.

In order to receive a tax deduction for university studies, a citizen must:

receive income in the Russian Federation taxed at 13%;
pay for the university's services in providing education. Other expenses incurred in connection with the training, such as food, accommodation, books and teaching aids etc. are not taken into account (letter of the Ministry of Finance of the Russian Federation dated November 26, 2013 No. 03-04-05/51114);
pay for your studies at your own expense. Payments made from funds from maternity capital or the employer are not accepted for deduction, except in the case where the employee will have to return the amount paid for his training;
undergo training at a higher educational institution (both public and commercial, including foreign) that has the appropriate license to provide educational services. It is possible to provide another document, for example, the Charter, if it contains an indication of the types of activities and others (letter of the Ministry of Finance of the Russian Federation dated December 30, 2011 No. 03-04-05/9-1133 and Letter of the Ministry of Finance of the Russian Federation dated October 28, 2015 No. 03-04-07/61977);
do not exceed the limit of social deductions provided in the tax period for the total amount of expenses (RUB 120 thousand);
pay for tuition no later than three years preceding the year of filing the declaration.

The deduction is provided when paying not only for one’s own education, but also for other close persons under the age of 24 who are studying full-time, to whom the legislator includes:

natural and adopted children;
brothers and sisters (both full-blooded, i.e. having common parents, and half-brothers, when only one parent is common, for example, mother or father);
guardians and wards (including after the termination of guardianship and trusteeship).

Payment for education of other relatives, regardless of the degree of relationship, and the spouse does not give the right to a deduction (letter of the Ministry of Finance of the Russian Federation dated April 17, 2014 No. 03-04-05/17785).

You can return 13% of the training costs incurred, but not more than the limit established by the Tax Code.

The maximum amount of established expenses from which a social deduction will be provided for studying in the correspondence department is 120,000 rubles per one taxable period.

This amount cannot be exceeded when applying for a deduction for full-time education of sisters and brothers.

The maximum amount of expenses for training children and wards is 50 thousand rubles. for each child.

Example 1

In 2016, you entered into an agreement to obtain higher education for a period of 5 years, the cost is 80,000 rubles. in year. In the same year, 160 thousand rubles were paid. for two years of study. For 2016, the tax withheld was 35,000 rubles.

Because maximum size expenses for deduction are exceeded, then it will be calculated based on the amount of 120 thousand rubles. and will be (120,000 x 13%) = 15,600 rubles. For the remaining 40 thousand rubles. no deduction will be provided due to the fact that the tax deduction for paid education at a university is not carried over to other tax periods.

It is more profitable to pay for each year of study separately, so you can use the refund from each receipt.

Example 2

You have two children studying at the institute. The cost of training for each is 60 thousand rubles. in year. Tax withheld at work is 34,000 rubles.

Due to the excess size limit from the amount of the deduction provided, the calculation will be: (50 thousand + 50 thousand) x 13% = 13,000 rubles (the amount of the deduction for one tax period).

There are cases when the receipt is issued in the name of the student, then, to confirm the expenses, the taxpayer must attach an agreement on the assignment of the child to contribute funds to pay the cost of education.

A tax deduction for children's college education is provided to any working parent.

For paid education, a tax deduction can be obtained for the period when the payer had income from which income tax was withheld, but no later than three years from the moment the right arose. If there is no income in the tax period when educational expenses are incurred, the deduction is not carried over to other years.

Every taxpayer has the right to receive a tax deduction for training courses, advanced training courses, training in a driving school, etc.

In this article we will look at the following issues in more detail:

In what cases can you get a tax deduction?

Amount of tax deduction for taking courses

List of required documents for compensation income tax

How to get a tax deduction for paid courses, for a driving school.

In what cases can you get a tax deduction?

A tax deduction is the portion of income that is not subject to tax. If you have incurred expenses for education, you can get a refund of the tax paid on these expenses. That is, if you officially work and pay income tax, then you can get back part of the money in the amount of 13% of the cost of training. The maximum tax deduction amount will be no more than 120,000 rubles.

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for training, you can count on receiving a tax deduction. The tax deduction for training is included in the category of social tax deduction. You can receive a social deduction for education not only for studying at universities, but also in all educational institutions that have the appropriate license or other document confirming their status educational institution. In particular, this could be a training center for advanced training, a driving school, a training center, etc. The tax deduction for your own education (unlike the deduction for the education of children) has no restrictions on the form of education: the money can be returned for full-time, part-time, evening or any other form of education.

The amount of tax deduction for training in a driving school

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

You can't take it back more money than transferred to the income tax budget (13% of the official salary)

You can return 13% of the cost of training, but no more than 15,600 rubles in hand, because the maximum deduction amount is RUB 120,000. (120 thousand rubles * 13% = 15,600 rubles)

Example: In 2015, you paid for your own training at a driving school in the amount of 65,000 rubles. For 2015 you will be able to return = 8,450 rubles. (65,000 * 13% = 8,450 rub.)

List of required documents to obtain a tax deduction

To reimburse the deduction for training at courses and at a driving school, you must prepare the following package of documents:

Declaration in form 3-NDFL;

Copy of the passport;

Copy of TIN certificate;

Certificate of income in form 2-NDFL for the reporting year (from all places of work for the reporting year);

Agreement with an educational institution;

License of the institution to provide educational services;

Payment documents confirming payment for training, which must indicate the details of the person who paid for the training;

Application addressed to the head of the tax authority at the place of registration for the provision social deduction;

An application addressed to the head of the tax authority at your place of registration for a refund of income tax to your personal account.

Personal details bank account(bank or salary card) for tax refund

How to get a tax deduction for paid courses, for a driving school

To receive a deduction, you need to draw up a 3-NDFL declaration and prepare a package of documents (see above), then having in hand all the required documents, a 3-NDFL declaration, applications and account details, you must submit it to the tax authority at your registration address. After checking the documents, the funds will be transferred to your specified account. On average it takes from one month to four.

Drawing up a 3-NDFL declaration is a complex procedure in order to prepare required package documents, draw up a declaration and submit them to the tax office, it will take you a lot of time. If an error is made, you will have to re-draw up the declaration and submit it to the tax authority again, thereby increasing the period for consideration and payment of the deduction.

Therefore, we recommend contacting specialized accounting companies, for example BUKHprofi. BUHprofi specialists will draw up a declaration and prepare all the necessary documents and applications within a day. Next, the company's courier will meet you at a place convenient for you to sign the declaration and applications, followed by submission to the tax authority.

This method is not only convenient, but also reliable: it minimizes the risk of an erroneously drawn up declaration, as well as distortion of the submitted data.

Sections:

Who can get a 13% refund on tuition?

Tuition tax credits apply General requirements to receive tax deductions. Separately, it should be noted that a refund of 13% of the amount of educational expenses can only be obtained if the educational institution has the appropriate license or other document that confirms the status of the educational institution (,). Note that the form of training for obtaining a deduction does not matter ().

Of course, actual tuition costs must be confirmed. In this case, the taxpayer must pay for the educational contract at his own expense. If, for example, educational expenses were paid off from maternity capital, then you will no longer be able to claim a deduction ().

It often happens that one person studies, and another pays for his education. In this case, the second citizen can receive a tax deduction, but only if he paid for education for his brother, sister or children under 24 years of age, or for a guardian or ward until he reaches 18 years of age (and then after the termination of guardianship or trusteeship until he reaches 24 years old). It is also required that the relative receive a full-time education. However, if the taxpayer does not have a family relationship with the person whose education he is paying for, or they are more distant relatives (grandparents and grandchildren; uncles, aunts and nephews, etc.), then he does not have the right to receive a deduction (,) . It will not be possible to take advantage of the deduction if one spouse paid for the education of the other ().

When paying for a child's education, spouses have the right to take advantage of a deduction, regardless of which of them has documents confirming educational expenses. In this case, each spouse must be the parent of the child. If the spouse is not the child’s parent, then use social security tax deduction due to the costs of educating the child, he will not be able to ().

At the same time, the deduction is provided only for the provision of educational services. If the agreement is with educational institution provides for payment for other services (childcare, meals, etc.), then no deduction will be provided for them (letter,). Therefore, it is important to ensure that the costs for education and other services are clearly separated in the contract and in payment documents.

Please note that either parent can apply for a tax deduction for expenses on a child’s education. The income of each spouse relates to jointly acquired property and is joint property, therefore, either spouse has the right to receive a tax deduction from the full amount of training ().

Thus, you can receive a tax deduction for training if the following circumstances exist simultaneously:

you are personal income tax payer;
you pay for your own education in any form, or the education of a brother, sister or children under 24 years of age, or of a guardian or ward until he reaches 24 years of age in full-time form;
funds from the employer or maternity capital were not used to pay for training;
you have documents confirming expenses specifically for education, and not other services;
the educational institution has a license to provide educational services or another document confirming its status;
you have not spent the limit on all social tax deductions - you must take into account that social tax deductions are calculated cumulatively (120 thousand rubles per year) (). Therefore, if during the reporting year the taxpayer incurred treatment expenses in the amount of 100 thousand rubles. and filed a declaration accepting them for deduction, then he can only use the deduction for training in the amount of 20 thousand rubles;
tuition fees were paid within three years preceding the year of filing the declaration.

How much can I receive a tax deduction for training?

The maximum deduction amount depends on whose training the taxpayer paid for:

own training. Amount of tax deduction in in this case will be no more than 120 thousand rubles. for the tax period (year);
education of your child until he reaches the age of 24 years. The deduction amount is no more than 50 thousand rubles. per year for each child;
education of the ward or ward until he reaches the age of 18, as well as after the termination of guardianship over him until he reaches the age of 24. Only expenses for obtaining full-time education are accepted for deduction. The deduction amount is no more than 50 thousand rubles. per year for each person under guardianship or ward;
education of their full or half brother (sister) until they reach 24 years of age. And in this case, only expenses for full-time education are accepted for deduction, and the amount of the deduction will not exceed 120 thousand rubles. in a year ().

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

What documents are needed to receive a tax deduction for education?

declaration 3-NDFL;
certificate 2-NDFL (issued by the employer);
a copy of the agreement with the educational institution for the provision of educational services;
a certificate from the educational institution stating that the taxpayer was a full-time student (if the education is paid for by guardians or parents and the form of education is not specified in the agreement with the educational institution (, );
birth certificate of the child in case of payment of tuition by a parent or guardian;
documents confirming the relationship of the person for whom the taxpayer is paying for education (child’s birth certificate, birth certificate for oneself and for a brother/sister, a copy of the document establishing guardianship (trusteeship);
payment documents confirming actual training expenses incurred. These may include a receipt for a receipt order, Bank statement about transfer Money, cash receipt etc.;
application for a tax deduction for education (upon initial submission of documents);
application for a refund of overpaid tax (after desk audit documents, but in practice it is submitted simultaneously with the entire package of documents);
confirmation of the right to receive a tax deduction from the tax office (in case of receiving a deduction through an employer).

Taxpayers are not limited in choosing the country of study. However, if the training took place in a foreign educational institution, then you must provide a license or other documents established by local legislation to confirm the status of the educational institution (,). At the same time, the Federal Tax Service of Russia emphasizes that the submitted documents must be translated into Russian, and the translation must be notarized (). The Russian Ministry of Finance takes a different position on this issue, indicating that the status of a foreign educational institution must be confirmed by the relevant documents provided for by the legislation of this foreign country, and notarization of copies of such documents, as well as notarization of their translation into Russian is not required (). However, it would be a good idea to contact your tax office for advice on the composition of the documents that need to be submitted.

Financiers are loyal to the issue of providing a deduction even if the training did not take place in educational organization, and at IP. Moreover, a deduction can be provided even when an individual entrepreneur does not have a license to carry out educational activities - after all, it is not obligatory for them (,).

Applying a tuition deduction reduces tax base By Personal income tax of persons having taxable income.

You can take advantage of the benefit by contacting the Federal Tax Service with an application, a 3-NDFL declaration and documents confirming your right.

The tax refund is carried out by the Inspectorate or the employer.

What is this social deduction?

Social deduction allows you to refund part of the expenses incurred when paying for your own education or close relatives.

A deduction in the amount of expenses incurred is applied to the tax base for personal income tax - income received in the calendar period. Refunds are subject to tax withholding limitations and deduction limits.

Peculiarities tax deduction:

Benefit amount depends on the category of persons whose tuition fees were paid by the taxpayer. The procedure for providing a deduction, the categories of persons whose training is preferential, document flow is established by Art. 219 of the Tax Code of the Russian Federation. The legislation does not establish restrictions in relation to educational institutions. It is permissible to claim deductions for training received at government or commercial institutions.

Who can apply

There is an opportunity to receive a benefit if compliance with the conditions:

Belonging to the citizenship of the Russian Federation.
Availability of income taxed at a rate of 13% during the period of payment for training.
Providing documents confirming the fact of training to the Federal Tax Service.
Payment by the person claiming the benefit.
Whether the educational institution has state accreditation. These licenses for the right to provide services are specified in the contract. If there is no information, a copy of the license must be attached to the contract.

Tax refunds are not made on deductions of expenses compensated by the enterprise (taxpayer’s employer), social fund, maternal capital or other structure. The deduction is provided only to the individual who incurred the expenses.

Tax refund produced at cost, incurred:

Deadlines

Refunds of previously paid taxes are made for the 3 years preceding the application to the Federal Tax Service.

For example, if an application to the Federal Tax Service is made in 2019, the deduction can be claimed for the 2016-2018 years of study. The declaration must be submitted within the calendar year following the year in which the expenses were incurred. Statute of limitations established in the Civil Code of the Russian Federation and equal to 3 years. After the period limitation period no deduction is provided.

To receive a deduction, the training time does not matter. The fact that the student is on academic leave does not affect the tax refund. When determining the limitation period, the calculation of the period for claiming a deduction takes into account the year the payment was made. As payment documents Standard forms are accepted - a statement for a transfer from a current account, a receipt for a cash contribution, and others.

Amount and calculation rules

The amount of social deduction provided for training is marginal limit, established in Art. 219 of the Tax Code of the Russian Federation. Payment for training of the taxpayer himself is limited to 120,000 rubles annually. The amount of deduction for educational expenses of relatives is set at 50,000 rubles, provided for each person.

The peculiarity of providing a social deduction is the presence general limitation for all types of deductions. The full amount of the benefit in the amount of 120,000 rubles spent on training can be applied only in the absence of other declared deductions of the social category - treatment, purchase of medicines, participation in non-state pension insurance. If there are several types of deductions in tax year a person has the right to choose.

Let's consider the case of a tax refund when paying for children's education.

Citizen Konev A.A. has an income of normal appearance activities as an employee. In 2018, A.A. Konev received income in the amount of 300,000 rubles. A person has three children and paid for their education in 2018 in the amount of (50,000+40,000+40,000) = 130,000 rubles.

Let’s say the employee did not use the right to standard deduction and applies only social deduction. The amount of tax payable before applying the benefit: 300,000 * 13% = 39,000 rubles. After checking the documents by the Federal Tax Service, the citizen was given a deduction in the full amount of the children’s paid education. The amount of tax payable by an employee in 2018 decreased and amounted to (300,000 - 130,000) * 13% = 22,100 rubles. Citizen Konev A.A. has the right to return tax in the amount of 16,900 rubles.

Preparation of a package of documents

To receive a benefit in the form of a deduction with a subsequent refund of overpaid tax, you will need provide a 3-NDFL declaration with supporting documents attached. The forms confirm the fact of training, payment, relationship and the presence of taxable income. Submitted as a separate document statement for a refund.

Part applications When receiving a deduction for the taxpayer’s own education, it includes:

The list of documents may be expanded at the discretion of the territorial Inspectorate of the Federal Tax Service. Thus, some authorities oblige to provide an acceptance certificate for services, additional annual agreements to the contract and other forms. The main list of documents of the Inspectorate is published on the official website or information stands. In a number of cases, the inspector who inspects the right to benefits may request the submission of clarifying documents.

When applying for a deduction for educating relatives In addition to the main list of papers, the following are submitted:

If the payment documents for training of relatives accidentally indicated a non-payer, you will need to provide a notarized power of attorney for the right to pay a specific amount on the specified date under the agreement. The opinions of the Federal Tax Service on the issue of payment details differ, which creates preconditions for refusal when depositing amounts by third parties. If a payment document is issued for the spouse of the benefit applicant, a marriage certificate must be attached.

Registration procedure

Tax control individuals and the provision of benefits is carried out by the territorial Federal Tax Service.

To receive a deduction required:

Submission of documents for benefits is carried out in person, by mail or through an authorized representative. The taxpayer can exercise the right to submit documents through a personal account opened on the official website of the Inspectorate. Usage personal account allows you to save time and provides the opportunity to track the moment of completion of the check.

Drawing up an application

Refunds of overpaid tax amounts are made in cashless form.

After the end of the desk audit, the amount of overpayment is taken into account in the personal account of the taxpayer, which is broken down by type of tax. Transfer of funds to a person’s current account is carried out on the basis of an application and according to the data provided in the document. If you do not have an account, you will need to open one at any bank branch.

The application is drawn up by the person in writing according to the sample provided by the Federal Tax Service.

Applies compilation form statements:

The document is signed by the taxpayer personally with a transcript of the full name and date of drawing up the application. It is possible to submit an application for transfer of the amount at a later time. You can receive the required amount within 3 years from the date of completion of the desk audit. After the expiration of the period, the amount remains in the taxpayer’s personal account, but it is not possible to use it (offset, return).

Some features

A deduction for a child’s education is provided only when paying full-time, which involves attending permanent and regular classes at the institution. In full-time or evening studies, studies are carried out on an irregular basis and are applied in universities or institutions of secondary specialized profile.

Courses, studies at a driving school, sections or hobby groups cannot have options for being provided in the evening or correspondence forms. Training is carried out on a regular basis, which makes it possible to classify training as full-time. To confirm the fact of regular study, you must provide a certificate or have a footnote in the contract.

The expenses claimed to receive a deduction include only payments for training provided. No benefit is provided for related amounts. For example, if the cost of a foreign language course includes lunch, the amount should be excluded from the cost. To obtain the exact amount of expenses not related to training, you will need to additionally provide an estimate of the institution's costs for a specific student.

About this type of social tax deduction, see the following video:

Social tax deductions are provided at the end of the calendar year when submitting a tax return to the tax authority and submitting documents confirming the taxpayer’s expenses. Such documents include contracts for training, treatment and other payment documents (KKM check, cash receipt order, payment order etc.). Since 2010, it is no longer necessary to submit an application for a social tax deduction.

If in one tax period social tax deductions cannot be used, then for the following tax periods the balance of deductions is not carried over.

That is, if you paid for education or treatment in 2018, then you must submit a return to receive a tax deduction strictly in 2019. Also, if for 2017 the amount of tax paid was less than the tax deduction amount, the balance of the latter is not carried forward and will not be refunded.

From January 1, 2016, you can use a simplified procedure for obtaining a deduction - submit a package of documents (minus the declaration) to the tax office, receive a notification within 30 days confirming the right to a deduction, and contact your employer with this notification and an application for social benefits. The employer must provide this deduction starting from the month of your application.

Social tax deductions are provided in the amount of actual expenses incurred, but are generally limited to a maximum amount of 120 thousand rubles. That is, the maximum amount of tax refunded to the taxpayer will be 15,600 rubles. (120,000 x 13%). Therefore, the taxpayer, having made several types of expenses, must decide for which expenses he will claim a social tax deduction. For example, in 2018, a taxpayer paid 100 thousand rubles for his education, treatment for his wife - 40 thousand rubles, treatment for his father - 50 thousand rubles, and also paid an insurance premium in the amount of 20 thousand rubles. under a personal voluntary agreement pension insurance. Despite the fact that the taxpayer’s actual expenses amounted to 210 thousand rubles, he has the right to claim a deduction in the amount of 120 thousand rubles. for training costs and partly for treatment.

1. Social tax deduction for your own education and education of children

You need to file with your tax return. documentation:

an agreement with an educational institution that has a license to conduct educational activities,
document confirming payment for training (receipt for payment through a bank, cashier's check, receipt for PKO, etc.)

Key points from the Tax Code on the education deduction:

The maximum amount for a tax deduction is 120,000 rubles, but expenses for educating children are no more than 50,000 rubles for each child in total amount for both parents;

For the taxpayer himself, the form of education does not affect the right to receive a social tax deduction, however, for children, expenses are accepted only for full-time education.

When receiving a social deduction, the determining factor is not the period of study, but the date of payment. Those. When paying for several years of education, you must submit documents for deduction in the current tax period.

Social tax deduction does not apply if education expenses are paid from maternity capital funds.

Social tax deduction can be provided only on the basis of documents confirming the taxpayer’s actual expenses for training, including an agreement with an educational institution.

Often, when paying for children’s education, documents are issued directly to the child. But in sub. 2 p. 1 art. 219 of the Tax Code of the Russian Federation states that a social tax deduction can be received in the amount paid by the taxpayer - parent for the education of their children.

What is the way out of this situation?

According to Art. 29 of the Tax Code of the Russian Federation, a taxpayer may have an authorized representative. Therefore, if the payment for education was made by a child and the documents do not indicate the taxpayer - the parent, a social tax deduction can be provided if there is a power of attorney (or an agency agreement), according to which the parent trusts his son (daughter) to pay for education.

An example of calculating the amount of social deduction for training:

The parent paid 130 rubles for the child’s education.
Because These expenses relate to expenses for the education of children, the maximum amount for deduction will be 50 rubles, i.e. after submission necessary documents you will be refunded an amount of 6,500 rubles (50,000 * 13%). Provided that in the current tax period the parent paid such an amount of tax.
If a parent pays for the education of a second child in parallel, he can also return a tax deduction from the amount paid (up to 120,000 in total for all children, but up to 50,000 for each).
If the parent paid 130 tr. for your training, the deduction will be 15,600 rubles (120,000 * 13%), because in this case, the maximum amount for deduction is 120,000.

2. Deduction from the amount paid for treatment and medications.

The taxpayer has the right to receive a social tax deduction for amounts paid for treatment services in medical organizations Russia or from a private practitioner (determination of the Constitutional Court of the Russian Federation of December 14, 2004 N 447-O). The deduction is provided for medical expenses not only of the taxpayer, but of the spouse, their parents and children under the age of 18. This tax deduction also applies to expenses for the purchase of medicines. But medical services and medicines must be named in the lists approved by Decree of the Government of the Russian Federation dated March 19, 2001 N 201. In particular, such medical services include: diagnostic and treatment services during emergency care medical care; services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient or inpatient medical care.

A social tax deduction can also be received in respect of insurance premiums paid by the taxpayer under voluntary agreements. health insurance, if treatment is carried out in medical institutions who have the appropriate licenses to carry out medical activities.

3. Amounts paid to finance a future pension.

In the amount of paid contributions under non-state agreements pension provision, voluntary pension insurance, as well as voluntary insurance life (if concluded for a period of at least 5 years), concluded by the taxpayer in his own favor and (or) in favor of his spouse (including in favor of a widow, widower), children, parents (including adoptive parents), disabled children, under guardianship (trusteeship) and other persons specified in paragraphs. 4 paragraphs 1 art. 219 Tax Code of the Russian Federation;

In the amount of additional insurance contributions paid by the taxpayer for savings part labor pension.

4. Amounts transferred for charitable purposes.

In addition to these types of expenses, a social tax deduction can be received in respect of funds spent by the taxpayer for charitable purposes to organizations of culture, education, healthcare, etc., as well as amounts of donations paid to religious organizations for the implementation of their statutory activities. Often, a condition for a child to enroll in school is to make a charitable contribution. And if such a school is partially or fully financed from the budget, then the taxpayer has the right to declare the amount of the charitable contribution as a deduction. This cannot be done if the charity is in material form, for example, the taxpayer purchased furniture and donated it to the school.