What is the tax deduction for the education of children. Paid Tuition: How to Get Tax Deduction

From year to year, the issue of obtaining a refund of personal income tax on education costs does not lose its relevance. In this article, we will show you how to get your tuition tax deduction in 2017.

The conditions for obtaining this type of tax deduction remain the same:

• You are being held, accordingly, you have an official place of work.
• You paid for your own studies (the form of study does not matter), or contributed money for the study of children / wards, brother / sister. Moreover, their age should not exceed 24 years, and training should take place only in full-time form;
• Payment has been made own funds... It is not allowed to pay for training with the employer's money or maternity capital;
• All education expenses are documented;
• Educational services were obtained from an institution that has a special license to carry out this activity;
• You paid your tuition no earlier than three years ago.

How to get a tax deduction in 2017

Social deduction for studies in 2017 can be obtained in two ways.

1. The first is to draw up a package of documents for the tax office. The only disadvantage of this option is that you need to wait for the beginning of next year.
2. The second option for obtaining a tax deduction for tuition is to apply with an application to, and he simply will not withdraw from you income tax until you completely use up your deduction. To use this option, you will need to contact the Federal Tax Service for a notice of the right to receive a tax deduction.

The amount of the deduction for training in 2017 is determined in the same way as before, namely 13% of the expenses for educational services. However, training expenses in the amount of more than 120,000 rubles will not be deducted. It means that maximum size the deduction for training in 2017 will be 120,000 * 13% = 15,600 rubles.

Important! Everything (treatment, except for expensive, training, charity) in total amount are 120,000 rubles. Expenses for teaching children are taken into account additionally - no more than 50,000 rubles for each child. Accordingly, the maximum amount of tax refunded, provided that you paid for the education of only one child, will be (120,000 + 50,000) * 13% = 22,100 rubles. This limit is set for one year.

If you have borne tuition expenses for several years in a row (for example, when studying at a university), then in 2017 you can get a deduction for 2014, 2015, 2016, i.e. the maximum amount will be three times higher.

Let's look at an example. Citizen Filimonova spent 100,000 rubles on treatment in 2016, plus she paid 70,000 rubles for tuition in the same year. Since both types of expenses are social deductions, citizen Filimonova will be able to reimburse only 120,000 rubles.

Many of those who wish to reimburse the money spent on their studies are wondering: is it possible to get a deduction for the education of a spouse? The answer to it contains a letter from the Federal Tax Service dated October 24, 2016. According to this document, one spouse is not entitled to receive a tax deduction for the education of the other spouse.

However, the law gives us the opportunity to return part of the funds spent on the education of our child (or foster child). Let's consider this issue in more detail.

Child education tax deduction in 2017

We previously determined that a child's tuition deduction can be obtained:

• if the child is studying full-time;
• he was under 24 years old.

It is also advisable, when receiving a deduction for tuition in 2017, that the contract and all documents confirming the payment are issued to the person claiming the deduction in this case, to the parent.

Important! Keep all receipts after payment for tuition, receipts and other payment documents, since without them it will not be possible to issue a tax deduction for tuition.

As well as for own education, there is a limit that limits the amount of deduction for the education of one child - 50,000 rubles. This means that no more than 6500 rubles of paid tax will be returned per year.

Fedorova O.V. in 2016 she earned 200,000 rubles, therefore, the amount of her personal income tax was 26,000 rubles. In the same year, she paid for her son's university studies in the amount of 55,000 rubles (there is a certificate confirming full-time education). In addition, Fedorova Oh.The. paid a fee for the sports section of swimming to her youngest daughter - 15,000 rubles. Let's calculate the maximum possible deduction for the education of children for O. V. Fedorova.

In 2017, she will be able to issue a deduction in the amount of:

• 50,000 rubles (deduction limit per child) * 13% = 6,500 rubles - deduction for son's education;
• 15,000 rubles * 13% = 1950 rubles - deduction for a daughter.

The total amount of the deduction was RUB 8,450. The amount of income tax paid for the year allows Fedorova O.V. this amount deduction in full.

The list of institutions where you can get a deduction for a child's education is actually more than it might seem at first glance. These are kindergartens, schools, various sections, circles, courses, driving schools, etc. However, the deduction in these educational institutions can only be obtained if they have a license.

But, of course, the most relevant topic is obtaining a tax deduction for a child's education in a higher educational institution. Here is an example of calculating the deduction for a child's education at a university.

In 2016 Kotova E.V. paid 85,000 rubles for the study of her son, who is in full-time education. Tuition fees for her daughter, who is studying in absentia, cost her a little less - 35,000 rubles. The amount of personal income tax paid for 2016 is 56,000 rubles.

We remember that the limit on the return of funds for the education of one child per year is 50,000 rubles. This means that E.V. Kotova will be able to return in 2017 the money for the education of his son in the amount of: 50,000 * 13% = 6,500 rubles. For a daughter who is on correspondence form training, deduction is not allowed. Consequently, the total amount of deduction for the education of children, which Kotova E.The. will receive in 2017 - 6,500 rubles.

Here are some more nuances that you need to know when receiving a deduction for a child's education:

Fact number 1 For the tax office, it is preferable that the surname of the person claiming the deduction is indicated in the contract and in the payment documents. But, despite this, a refund can be obtained even if the child's surname is indicated in these documents.

Fact number 2 Any of the spouses can receive a tax deduction for the education of a child, regardless of whose name and surname appears in the contract and other documents. The reason is that in the Family Code, the costs of the education of children are considered general expenses.

Fact no. 3 The deduction is also provided for the time the child is on academic leave.

Fact no. 4 You can qualify for a tuition deduction for a child who is studying at a university outside the country. It is only necessary to prepare translations of those documents that are drawn up in a foreign language and certify them with a notary.

Fact number 5 The tuition deduction is only reimbursed for educational services. That is, for example, for paying for meals at school or kindergarten, you will not be able to reimburse the money spent.

Now let's answer the question: How can you get a tax deduction for a child's education in 2017? In fact, the procedure for obtaining a deduction for a child's education in 2017 is identical to the procedure for issuing a deduction for one's own studies. Likewise, you can submit documents to the tax office, or receive a deduction from your employer.

Only, when submitting documents for a deduction for a child's education, do not forget to attach a photocopy of his passport / birth certificate and a certificate of the child's education form. The rest of the list of documents for obtaining a deduction will be general for reimbursement of funds for their own education and for the education of children.

Documents for tax deduction for tuition 2017

When you come to tax office, in order to issue a deduction for training, you will be required to have a certain set of documents. List of documents for obtaining tax deduction for tuition in 2017.

First of all, we will list the documents that are stored directly with the taxpayer, which means that it will not be difficult to make copies of them: a passport, an agreement on the provision of educational services, payment documents.

Also, to receive a deduction, you need to provide a declaration of 3 personal income tax to the IFTS and. These two documents are filled out by the person claiming the deduction on their own. Forms for filling can be obtained from tax inspector, download or on the FTS website.

The certificate will be provided to you at your place of work. A copy of the license can be made at an educational institution.

When registering a social deduction for training in 2017 for a brother or sister, you must additionally prepare copies of two documents: your own birth certificate and a brother / sister's birth certificate. In addition, take a document from the university (or other institution), which will indicate the form of study.

After the inspectorate has received your documents for the tax deduction for training, its employees have 3 months to check them. When the audit is completed, the tax office will notify you of its results within 10 working days. If you are approved for a tuition deduction, then cash will be transferred to the account specified by you in the application within a month.

So let's summarize. With the help of a tax deduction for training, we can return part of the funds spent on our own training or training of loved ones. And subject to mandatory conditions and the rules that we talked about in this article, the refund procedure is not a problem.

One of the types social deductions(hereinafter referred to as HB) is a tuition deduction. The essence of this benefit is to return part of the funds spent on tuition fees. Further in the article we will analyze in detail, how to apply for a tax deduction for tuition.

For whose training can the costs be reimbursed?

The right to reimbursement of training costs has a citizen who paid for training for:

• Myself;
• Spouse (wife);
• Children (relatives, foster children, adopted children);
• Siblings (full-blooded and not)

The costs of paying for the education of other persons (civil spouse, grandchildren, nephews, etc.) are not reimbursed by the state.

The legislation establishes a number of additional requirements for the aforementioned persons, failure to comply with which deprives them of the right to a refund of "educational" expenses.

Requirements for citizens who have incurred tuition fees:

• Resident status Russian Federation(a citizen who has stayed on the territory of the Russian state for more than 183 days is recognized as a resident);
• Receiving income at a rate of 13%.

Who cannot apply for reimbursement of educational expenses:

• Citizens who do not have official income (from which income payments are made to the budget);
• Individual entrepreneurs under special taxation regimes (simplified, imputed, agricultural tax and Patent);
• Pensioners with no official income.

With regard to this category of citizens, it should be noted that the transfer of the deduction balance to the periods preceding retirement (as it is established for property deductions) is not provided for social deductions. This clarification was given by the finance department in one of its letters:

At the same time, the legislator points out that if a pensioner has a source of income taxed at a rate of 13%, he has the right to receive NV on a general basis.

• Citizens who do not have income at the time of payment for tuition;

That is, if, for example, a non-working mother paid for her child's education, she will not be able to declare a deduction for these costs, even if she is officially employed at the time of submission of documents for deduction.

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Features of the application of the educational social deduction

• NV is produced for the year in which the training was paid for and carried out;

If the training is not short-term, but long-term, the date of expenses is of key importance. With a one-time payment for tuition, the HB is declared in the year in which it was completed, and with gradual payment (during all years of training), the HB is declared every year in the amount of funds paid for the given period.

Example: Sonina A.B. in September 2013 she paid for her studies. The training lasted from September 2013 to June 2014. Sonina can apply for NV in January 2014, without waiting for graduation.

• The institution, organization or individual entrepreneur conducting the studies must have an appropriate permit (license);

If the educational institution does not have a document confirming the right to conduct educational activities, the state will refuse to enter NV. In the presence of said document it doesn't matter if the institution is state, municipal or commercial. In this connection, HB can be declared not only for payment of tuition in government institutions, but also for training in a driving school, music, sports and other schools and preschool institutions, etc.

The legislation does not contain any restrictions on training in foreign institutions, including remotely. However, there is a slight limitation here. Costs can only be reimbursed for the direct acquisition of knowledge. Expenses for living in a hostel, meals, etc. are non-refundable.

• The balance on HB is not carried over to the following years;

In this regard, in the case of long-term training, it is better to pay for it not at a time, but every year, taking into account the limit for NV.

Example: Svetina V.V. from 2012-2016 paid for her daughter's studies at a commercial university. Tuition fee per year - 73 800 rubles. The total cost for 4 years is 295,200 rubles. If Svetina pays the entire amount at once, then the HB, which will be confirmed by the state, will be equal to 50,000 rubles. She will not be able to add the rest. If payment is made annually, Svetina will be able to declare HB every year for 50,000 rubles. and the total amount of HB for 4 years will be 200,000 rubles.

• NV for study expenses is reusable. It can be declared every year in the amount established by the Tax Code of the Russian Federation;
• Social deduction has a limitation period of 3 years from the date of expenses. This is its main difference from property. If a citizen is late with filing a declaration for more than 3 years from the date of payment for his studies, the tax authority will refuse the right to reimburse these costs.

Example: Svetina V.V. paid for her studies in 2011, and applied for NV only in 2016. She will not be able to receive it, since the statute of limitations for reimbursement of these costs has expired.

For the return of funds spent on personal training, the legislator does not establish special restrictions on the age of the student and the form of training.

The maximum amount of expenses that can be claimed for deduction, in this case, is equal to 120 thousand rubles.

However, the indicated amount applies to all social deductions. Therefore, if a citizen had expenses in a year, for example, to pay for treatment, contributions for insurance part pensions and directly on training, he will have to choose which ones he wants to reimburse and in what part. But their total amount should not exceed 120 thousand rubles.

Example: D.A. Sukhov in 2014 he paid for the treatment of his mother in the amount of 75 thousand rubles, education for his daughter in the amount of 60 thousand rubles. and contributions for voluntary medical insurance in the amount of 50 thousand. Total costs amounted to 185 thousand rubles. But he can only reimburse 120 thousand rubles, in connection with which he must independently choose which expenses to declare in the declaration for deduction.

In addition to himself, a citizen can reimburse the expenses for the education of relatives: children of brothers and sisters. When applying for NV for relatives, the age of the student and the form of education matter:

• For children (up to 24 years old) - any form of education;
• For wards (up to 18 years old) - full-time;
• For brothers and sisters, as well as former wards under the age of 24 in full-time education.

Maximum amount of expenses forHB - 50 thousand rubles. for each student per year.

Example: The Borovkin spouses paid for the education of their daughter and son in the total amount of 133 thousand rubles for each child. Total costs amounted to 266 thousand rubles. They will be able to return only 100 thousand rubles. In this case, it does not matter if both parents declare HB or only one. The size of HB is not subject to increase.

Methods for obtaining HB

Until 2016, citizens could reimburse educational expenses only through the tax office. Since 2016 - this can be done at the place of work, as is the case with property deductions... The procedure for the application of social deductions special conditions does not have and is subject to general rules.

Receiving NV through the tax authority:

1. Collecting the necessary papers;
2. Filling in a declaration in the form of 3-NDFL and an application for obtaining NV;
3. Submission of the collected package of documents to the Inspectorate at the place of registration;
4. Receiving, after 3 months, a decision on confirmation or refusal to confirm HB;
5. Crediting funds after a month from the date of a positive decision.

Obtaining a "training" deduction at the place of work:

1. Collection of the necessary papers (except for the declaration and certificate of income);
2. Submission of a package of documents to the Inspectorate;
3. After one month, obtaining a decision on confirming the right to ID for the employer;
4. Delivery of the received decision at the place of work.

Documents to be submitted to the tax authority

• Reporting 3 personal income tax (upon receipt of NV through n / a);
• Application for the provision of HB;
• Training agreement + additional agreements to it (if any);
• Payment documents;
• Documents confirming the basis for the application of the deduction for children, brothers and sisters, and their age (for example, a birth certificate) - if the HB is applied for the specified persons;
• Marriage certificate (if HB is applied for the education of a spouse or spouse);

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The specified list is exhaustive and inspectors cannot refuse on the fact of failure to provide other documents. However, in practice, the tax authority often asks for, for example, an institution's license, income statement, etc. The validity of these requirements is confirmed by a number of Letters of the Ministry of Finance of the Russian Federation, in connection with which, in order to avoid controversial situations, it is better to provide these papers to the inspectors.

If you have any questions or need help preparing and submitting required package documents for obtaining a tax deduction for training, then our lawyer on duty is ready to quickly and efficiently help you in this matter.

It states that when paying for education, a citizen has the right to receive a tax deduction, that is, if you receive education in an educational institution that has a license, part of the funds paid can be returned.

A tax deduction is an opportunity to get back the tax that was withheld by the employer before payment wages... The tax deduction also applies to expenses that a citizen made for training.

The right to return personal income tax for training applies to persons who officially work, that is, their income is taxed. You can get a tax deduction if you pay for your education, that of your children, brothers or sisters. Refunds are subject to 13% of the amount paid.

Cases that provide for the right to receive a tax deduction.

It is possible to recover a part of the amount paid for education if the following conditions are met:

• you are officially employed (i.e. your income is subject to personal income tax);
• you receive education in official educational institutions (technical school, driving school, university);
• training contract and payment documents in your name.

If the deduction is for a relative:

• The child, brother, or sister is under 24 years of age;
• Brother, sister, child get education full-time learning;
• Educational services are provided by an officially licensed educational institution;
• In practice, it is better that you are indicated as the payer in the contract;
• Receipts and payments must also be issued to you.

Please note that if you pay for your own training, then there are no restrictions on the form of training. If payment is made for the education of children, brothers or sisters, then the right to tax deduction arises only when they receive full-time education. In addition, in any case, payments must be made in the name of the recipient of the deduction.

How much money can I get back after paying for OWN tuition?

The deduction is calculated from the amount you paid for tuition in the current calendar year. At the same time, the law stipulates that you can return no more than 15,600 rubles per year. This figure is derived from the so-called tax deduction limit. For social tax deductions in 2019, the limit is set at 120,000 rubles (13% * 120,000 = 15,600 rubles).

The limit of 15 600 rubles is set not only for the tax deduction for tuition, but also for all social deductions. The only exception is expensive treatment and charity. The sum of all social deductions for the year cannot exceed 120 thousand rubles. Therefore, only 15 600 rubles can be returned for the year.

For example: citizen Petrov P.P. in 2018 he paid for his own education at a higher educational institution in the amount of 160 thousand rubles. In 2018, he earned 300 thousand rubles and, accordingly, paid income tax in the amount of 39,000 rubles (300,000 * 0.13 = 39 thousand rubles). Due to the fact that the maximum amount of social tax deduction is 120,000 rubles, Petrov P.P. will be able to return a maximum of 120,000 * 13% = 15,600 rubles.

The amount of tax deduction for the education of children, brothers or sisters

You cannot return personal income tax for training more than the amount that you transferred for the year to the income tax budget. In the total amount, you can return up to 13% of the amount of education expenses, but no more than 6,500 rubles per year for one child. This is due to the fact that the maximum amount of social deduction for the education of each child cannot exceed 50,000 rubles (50,000 * 0.13 = 6,500 rubles). Accordingly, a sum of 13,000 rubles can be returned for the education of two children per year.

It should be noted that the maximum amount for own education and the maximum amount for the education of children, brothers or sisters do not affect each other and are calculated separately.

An example of calculating the tuition deduction: In 2018 Sidorov S.S. paid for the distance education of the eldest daughter in a higher educational institution in the amount of 20 thousand rubles and the education of the youngest son in a technical school in the amount of 30 thousand rubles. For a year Sidorov S.S. earned 200,000 rubles, therefore, paid income tax in the amount of 200 thousand rubles * 0.13 = 26,000 rubles. Due to the fact that the eldest daughter is studying at the correspondence department, to receive a tax deduction Sidorov S.S. can not. For the education of the youngest son, you can return 30,000 * 0.13 = 3,900 rubles.

The procedure for obtaining a social deduction for tuition

First you need to prepare the package required documents:

• documents that confirm your expenses (receipts, payments);
• an agreement with an educational institution for the provision of educational services;
• copy of the license of the educational institution;
• a document confirming the degree of relationship;
• 2-NDFL certificate from the employer.

After that all collected documents must be submitted to the tax office. The tax office checks the accuracy and completeness of the submitted documents. As a result, a decision is made, which is communicated to the applicant, and in case of a positive answer, a decision is made. wire transfer funds in the name of the applicant.

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

For what period and when can you make a tuition tax refund?

You can get a refund only for the period when you paid for the tuition. It is necessary to submit documents in the year following the year of payment, that is, for 2018 the tax deduction can be obtained only in 2019. It is not possible to issue a tax deduction immediately. In this case, the social deduction will only apply to the last three years. For example, if you studied at a higher education institution from 2013 to 2018, then applying for a tuition deduction in 2019 will only allow you to get a refund for 2016, 2017 and 2018. The money will be credited to your account within 2-4 months from the date of submission of all the necessary documents. Most of this time is spent checking documents by the tax office.

The state provides Russian taxpayers with a number of preferences. One of them is a tax deduction for a child's education. Not only citizens of the Russian Federation can apply for refund of personal income tax for the education. This benefit is relevant for Russian taxpayers with or without any passport. That is, the criterion is not citizenship, but the fact of replenishing the budget of the Russian Federation.

We will analyze how to do this in 2019, what documents to collect and where to send.

Social tax deduction

The legislation of the Russian Federation established a rule for the allocation of compensation to taxpayers related to their costs in certain areas. Part of them is a social deduction provided in connection with the costs:

• for education;
• for treatment;
• on the ;
• for charity.

Important! When applying for a preference, social costs are taken into account in the aggregate.

Features of educational preferences

The benefit is allocated first in cashless form... You can get money into the account only after a personal appeal to the Federal tax office(FTS). Thus, you will have to submit two applications:

• on the appointment of compensation;
• about the transfer of money.

Or initiate the receipt of funds through the employer. At the same time, the tax authority reduces personal compulsory deductions on personal income tax for the amount set by the preference. Money is paid along with earnings, and is taken into account by drawing up acts with the company's accountant.

When calculating preferences, the following rules are followed:

1. the deduction is applied to the personal income tax base of a certain year;
2. limited to the amount of tax paid;
3. it is not carried over to the next period;
4. it is possible to request a benefit many times upon the appearance of circumstances that determine its allocation;
5. the amount of the preference is limited within the reporting year (Article 219 of the Tax Code).

Reference! The legislation is allowed to use the preference for studying in educational institutions that have passed state licensing. There are no restrictions related to:

• with type educational institution;
• form of ownership;
• place of deployment (within the Russian Federation or abroad).

Do you need on this issue? and our lawyers will contact you shortly.

Who is entitled to

Article 219 of the Tax Code provides a list of persons who are entitled to this benefit. These are people who have spent money on training at a licensed educational institution. Specific indicators are shown in the table.

Table of taxpayers provided tax relief for the education

Reference! The documents must be issued for the applicant, and not for the student.

About educational services

The deduction is allowed to be issued for the services provided by the institution within the framework of the Law No. 3266-1 of July 10, 1992 "On Education" (invalidated). These include not only universities. The list includes:

1. Kindergartens.
2. Schools of all levels.
3. Institutions of additional education:
   • for adults (courses, driving schools and others);
   • for minors (music, art, sports schools and others).

Reference! Educational organization can have any form of ownership:

• state;
• private;
• different.

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How much money is returned

The amount of preference depends on the recipient of educational services:

• the taxpayer is provided with a maximum amount of 120 thousand rubles;
• the same is due if the applicant's brother or sister is studying;
• the amount of benefits for other relatives is lower - up to 50 thousand rubles.

Remember that the educational benefit is part of the social deduction that is covered by the maximum rule. For example, if a citizen spent 90 thousand rubles on treatment, then only 30 thousand rubles remain for training.

Clue! The preference is provided for the entire period of study, even for the period of academic leave.

Example

In 2016, the manager Kornakov A.P. offered the position of creative director with a salary of 60 thousand rubles.

The man needed to improve his skills. Having accepted the offer, he simultaneously entered the university on a paid basis. The cost of the annual course was 120,000 rubles under the contract. Only 3 years old.

A.P. Kornakov paid for the entire period at once, making 360,000 rubles. And in January 2017, he applied for tax preferences. He provided documents confirming the payment of tuition (there were no other grounds for obtaining a deduction).

The calculation is as follows:

1. For 2016, personal income tax was deducted from Kornakov in the amount of: 60,000 rubles. x 12 months x 13% = 93,600 rubles. ( ultimate base to provide a benefit).
2. In the calculation of preferences, a limit amount of 120,000 rubles is taken. (total expenses of 360 thousand rubles. exceed the established maximum): 120,000 rubles. x 0.13 = 15 600 rubles.
3. Thus, the maximum deduction was granted to Kornakov.

Conclusion: the man's mistake is that he immediately paid for all three years of study. If the funds were deposited annually, he would be able to increase the size of the preference: 15 600 rubles. x 3 years = 46 800 rubles.

Method of obtaining

The described benefit is formalized with the tax authorities. At the same time, specialists take into account the following requirements of the Tax Code:

• documents in general order accepted the next year after depositing funds for services;
• there is a limitation period for applications for compensation - 3 years (in 2018 it was possible to apply for preferences for 2017, 2016, and 2015);
• if the applicant plans to receive compensation through the employer, then it is allowed to apply in the year the money was deposited (Article 1 of Law No. 85-FZ dated 06.04.2015).

Reference! The money must be returned to the applicant within a month from the date of receipt of the appeal by the tax authority, but not earlier than the end of the office audit. Download for viewing and printing:

What papers to submit

To receive compensation, it is necessary to prove the fact of depositing funds for receiving educational services by a person established by law. It follows from this that the set of securities varies depending on the situation.

The general package includes:

1. 3-personal income tax declaration;
2. certificate from the duty station on income for reporting period(2- personal income tax);
3. copy of the agreement with the educational organization:
   • indicating the details of the license;
   • or a separate copy of the license itself;
   • additional agreement if the price has increased in the reporting year;
4. payment documents confirming the fact of depositing funds.

For information! If payment is made annually, then the full set of documents is submitted only upon initial application. Only checks are attached to subsequent ones.

When you deposit money for the education of another person (from the list above), you will additionally need:

• a certificate that the services are provided in person;
• child's birth certificate;
• decision on the appointment of guardianship;
• documents confirming family ties with a sister or brother.

Important! You need to indicate the method of receiving compensation:

• through the tax authority (separate application);
• through the employer (indicate his details).

Application for money transfer

After a desk audit, the amount of compensation appears on the personal account of the taxpayer. Citizen's right:

• apply to the tax authority for receipt;
• ask to take into account through the employer;
• defer the allocation of funds to a later period (up to three years).

An application for transferring money to a personal account has the prescribed form. The sample can be downloaded from the official website of the Federal Tax Service. The structure of the document is as follows:

1. The cap (upper right corner of the sheet) should contain information:
   • the name of the tax authority;
   • location address;
   • personal information of the taxpayer:
     • Full name in the nominative case;
     • registration address;
     • contact number;
2. In the center is the name “Application”;
3. Below, from the red line (leaving fields 3 cm), a request for transfer to the social deduction account for such and such a period;
4. Bank and card details;
5. Signature and date.

Attention! When drawing up an appeal, educational expenses should be separated from related expenses (they are separated in the contract).

How to get from an employer

At the duty station, compensation is taken into account in the year the tuition fee is paid. The treatment algorithm is as follows:

1. Prepare all documents from the above list.
2. Take the application to the local branch of the Federal Tax Service.
3. After 30 days, get a certificate in your hands.
4. Take it to the accounting department and write an application for compensation.
5. The amount of compensation will be taken into account when calculating wages.

Advice! If the employer does not have time to take into account the entire due amount, you can contact the tax authority for the remainder next year.

Dear Readers!

We describe typical solutions legal issues but each case is unique and requires individual legal assistance.

For a prompt solution to your problem, we recommend that you contact qualified lawyers of our website.

Documents for tax deduction for tuition presented in tax authorities together with a 3-NDFL declaration. They carry information about the amount of costs incurred, the amount of income tax withheld from the taxpayer, as well as the status of the educational institution.

The taxpayer's right to return part of the transferred personal income tax

Citizens have the right to receive education, which can be both free and paid. In the case of concluding a contract for paid education with a specialized organization, an individual has the opportunity to return part of the funds spent on education in an amount that does not exceed the amount transferred from the received personal income tax(subparagraph 2, clause 1 of article 219 of the Tax Code of the Russian Federation).

Claims to receive part of the amounts spent can only be legally established limits... So, when paying for the education of your children (if their age does not exceed 24 years), you can take into account an amount not exceeding 50,000 rubles. If a citizen made expenses for his own education, he has the right to count on a deduction from the amount up to 120,000 rubles. (Clause 2, Article 219 of the Tax Code of the Russian Federation). Guardians and trustees can also benefit from this privilege if the child completed full-time education before the age of 18, or if the expenses were incurred by the taxpayer for the former ward before he was 24 years old.

What are the documents confirming the training for?

To confirm the right to a refund of part of the income tax, the taxpayer must prepare a 3-NDFL declaration for the relevant period. A package of documents is attached to it, on the basis of which the bodies of the Inspectorate of the Federal Tax Service within 3 months carry out office check... In case of its successful completion individual can receive funds in the amount of the deduction amount declared in the declaration.

Thanks to the documents presented, the fact of payment is established, that is, the actions of the taxpayer are confirmed in terms of the cost of training. The authenticity of the submitted income statements in the form of 2-NDFL for previous periods... In addition, the educational institution must have an appropriate license, a copy of which is attached to the package of documents.

List of documents for obtaining tax deduction for tuition

They submit a declaration in the form of 3-NDFL to the tax office and attach following documents(copies and originals for authentication):

• a copy of the agreement with the educational institution;
• a copy of the license of the educational institution for the right to conduct such activities;
• 2-NDFL certificate from the place of work on the amount of income received and tax withheld for the required tax period;
• payment documents;
• in the case of payment for educational services not for themselves - copies of papers confirming the relationship between the taxpayer and the person who underwent training.

Innovations in the provision of deductions in 2016

Starting from 2016, it will be possible to return the amount of personal income tax in part of the amount spent on training directly from the employer. These changes were made to the Tax Code of the Russian Federation (clause 2 of Art. 219) FZ dated 06.04.2015 No. 85-FZ.

This means that the taxpayer will be entitled to deductions before the end tax period, if he writes a corresponding statement and submits confirmation of this right from the INFS (the list of supporting documents has not changed in this case). The employer will need to reduce the amount of withholding tax starting from the month of application. If the income is not large enough for the full application of the deduction, the taxpayer has the right to apply to the tax office for the remaining amount after the end of the tax period.

If, after receiving an application for the application of social deductions, the employer withholds personal income tax unchanged, he must return the excess withheld amounts in accordance with Art. 231 of the Tax Code of the Russian Federation in non-cash form at the request of the employee.