Sections:
Who can get a 13% tuition refund?
The tuition tax credit is subject to the general requirements for tax credits. Separately, it should be noted that a refund of 13% of the amount of tuition costs 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 learning does not matter for obtaining the deduction ().
Of course, actual tuition costs must be verified. In this case, the taxpayer must pay for the educational contract at his own expense. If, for example, tuition costs were repaid at the expense of maternity capital, then it will no longer be possible 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 old, or for a ward or ward until he reaches 18 years of age (and then after the termination of guardianship or guardianship until he reaches 24 years old). In addition, it is required that a relative receive education in full-time form. However, if the taxpayer is not related to the person whose education he pays 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 use the deduction even if one spouse paid for the studies of the other ().
When paying for a child's education, spouses are entitled to take advantage of the deduction, regardless of which of them has documents confirming the expenses for education. Each spouse must be the parent of the child. If the spouse is not the parent of the child, then he will not be able to use the social tax deduction in connection with the costs of educating the child ().
At the same time, the deduction is granted only in terms of the provision of educational services. If the contract with the educational institution provides for the payment of other services (baby care, meals, etc.), then no deduction will be provided for them (letter,). Therefore, it is important to ensure that the costs of 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 the cost of a child's education. The income of each spouse relates to jointly acquired property and is joint property, so either spouse is entitled to receive a tax deduction from the full amount of tuition ().
Thus, you can receive a tax deduction for tuition under the simultaneous presence of the following circumstances:
- you are a payer of personal income tax;
- you pay for your own education in any form, or the education of a brother, sister or children under the age of 24, or a ward or ward until he reaches the age of 24 in full-time;
- funds of 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 used up the limit on all social tax deductions - it must be borne in mind that social tax deductions are calculated in aggregate (120 thousand rubles per year) (). Therefore, if during the reporting year the taxpayer incurred treatment costs in the amount of 100 thousand rubles. and filed a declaration with their acceptance for deduction, then he can use the deduction for education only in the amount of 20 thousand rubles;
- tuition fees were paid during the three years preceding the year in which the declaration was filed.
How much can I get a tuition tax deduction?
The maximum amount of the deduction depends on whose education the taxpayer paid for:
- own training. The size of the tax deduction in this case will not exceed 120 thousand rubles. for the tax period (year);
- educate your child until they reach the age of 24. The amount of the deduction is not more than 50 thousand rubles. per year for each child;
- education of a ward or ward until they reach the age of 18, as well as after the termination of guardianship over him until they reach the age of 24. The deduction is accepted only for the cost of receiving full-time education. The amount of the deduction is not more than 50 thousand rubles. per year for each ward or ward;
- education of their full or half brother (sister) until they reach the age of 24. And in this case, only expenses for full-time education are accepted for deduction, and the amount of the deduction will be no more than 120 thousand rubles. in a year ().
It should also be noted that the tax deduction in question is provided for the entire period of study, including the period of academic leave ().
What documents are required to receive a tuition tax deduction?
- declaration 3-NDFL;
- certificate 2-NDFL (issued by the employer);
- a copy of the contract with the educational institution for the provision of educational services;
- a certificate from an educational institution stating that the taxpayer studied full-time education (if the education is paid for by guardians or parents and the form of education is not specified in the contract with the educational institution (,);
- birth certificate of the child in case of payment for tuition by the parent or guardian;
- documents confirming the relationship of the person for whom the taxpayer pays for education (birth certificate of the child, birth certificate for himself and for his brother / sister, a copy of the document on the establishment of guardianship (guardianship);
- payment documents confirming the actual expenses incurred for training. These may include a receipt for a credit order, a bank statement on the transfer of funds, a cashier's check, etc.;
- application for a tax deduction for education (upon initial submission of documents);
- an application for the refund of the overpaid amount of tax (after a desk check of 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 the employer).
Taxpayers are not limited in their choice of country of study. However, if the training took place in a foreign educational institution, then you need to provide a license or other documents established by local law 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 Ministry of Finance of Russia 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 state, and notarization of copies of such documents, as well as notarization of their translation into Russian is not required (). Nevertheless, it would be useful to contact your tax office for advice on the composition of the documents to be submitted.
Financiers are also loyal to the issue of granting a deduction if the training took place not at an educational organization, but at an individual entrepreneur. 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 optional for them (,).
Declaration 3 of personal income tax for 2017 for training is a mandatory document when applying for this benefit at the end of the year at.
Note: if a deduction is claimed, 3-NFDL does not need to be attached to the general package of documents.
Declaration deadline
The 3-NDFL declaration, when claiming a deduction for tuition costs, can be submitted to any time during a year.
Limited delivery time until April 30) is established only for those citizens who last year received income from renting it out, as well as from entrepreneurial activity as an individual entrepreneur.
Please note that in one declaration you will not be able to claim a deduction for several years at once. If the training was paid for for several years, declarations must be submitted separately for each year.
For example, you paid for tuition in 2015, 2016 and 2017. In order to reimburse these expenses in 2018, it will be necessary to submit three declarations:
- for 2017, in the form approved by the Order of the Federal Tax Service of the Russian Federation of October 25, 2017 No. ММВ-7-4/ [email protected];
- for 2016 in the form approved by the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected];
- for 2015, in the form approved by the Order of the Federal Tax Service of the Russian Federation of November 25, 2015 N ММВ-7-11 / [email protected]
Also, the social deduction has a limited validity period - 3 years. So, in 2018, you can claim a deduction for tuition paid in 2015, 2016 and 2017.
Declaration forms 3-NDFL for study
Declaration form 3-NDFL (KND 1151020), relevant in 2018 (when claiming a deduction for 2017) - download in format excel.
You can download 3-personal income tax forms for earlier periods (2016 and 2015) on the page.
Note: the declaration form 3-NDFL (for the report for 2017) was approved by Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11 / [email protected](as amended on 10/25/2017).
Instructions for filling out 3-NDFL for training
Official instructions for filling out the 3-NDFL declaration - download in format Word.
You can familiarize yourself with the step-by-step instructions for filling out the declaration when claiming a tuition deduction in the “Taxpayer's Personal Account” on the tax service website (online) with detailed comments and screenshots.
Sample filling 3-NDFL for training
A sample of filling out 3-NDFL when claiming a deduction for tuition (yours and your child) - download in format excel.
An example of filling out a declaration for a tuition deduction
In 2017 Serebrov I.S. paid for his education in the amount of 135,000 rubles. and daughter's education in the amount of 45,000 rubles.
Since the amount of the deduction for his own education exceeds the established limit, he will be able to receive only 120,000 rubles. from 165,000 rubles.
The deduction for the education of the daughter will be provided in full, as it does not exceed the limit of 50,000 rubles.
The amount of the deduction that Serebrov will be able to declare will be 165,000 rubles. (120,000 + 45,000). He will receive in his arms RUB 21,450
Title page
Section 1
Section 2
In this article, we will consider an example of filling out 3 personal income tax for training. You can get a tax deduction for education not only for yourself, but also for children (including wards), and even for brothers and sisters. However, you need to know that only the deduction for your own studies is provided for any form of study.
Compensation for the educational services of your children, brothers, sisters and wards can only be received if the following conditions are met:
they are under the age of 24;
they are in full-time education;
an agreement with an educational institution and all payment documents (receipts, payments) are issued to the person claiming the deduction.
Many may think that it will be possible to partially return the money only for studying at a university, but this is not so. The list of institutions where you can get a tax deduction while studying also includes kindergartens, schools and driving schools, advanced training centers, etc. The main condition for obtaining a deduction is that such an organization has a special license.
The amount of reimbursement is 13% of the paid tuition, but there are 3 restrictions:
1) You cannot receive a deduction greater than the amount of personal income tax paid for the year.
2) There is a limit on expenses for their own education and the education of brothers and sisters - 120,000 rubles, the amount of the deduction will be equal to 15,600 rubles.
3) For the education of their own children, as well as wards, the maximum amount of expenses accepted for deduction is 50,000 rubles, the tax refund will be 6,500 rubles for each child.
It is important that the last two types of restrictions are calculated separately and do not affect each other. Those. you can return up to 15,600 rubles for your own education plus 6,500 rubles for the education of each of your children.
It should be noted that it is more profitable to contribute money for studies in installments each year, rather than paying the entire amount at once.
For example, if Ivanov pays a lump sum of 500,000 rubles for his education, then the deduction will still be 120,000 * 13% = 15,600 rubles. And if he contributes money in installments, say 100,000 rubles each year, then he will be able to receive a deduction from this amount annually: 100,000 * 13% = 13,000 rubles. Thus, in the amount of five years, Ivanov will receive more money 13,000 * 5 = 65,000 rubles.
To receive a deduction for tuition, it is necessary to collect a certain list of documents. First of all, it is recommended to contact the accounting department at the place of work for a certificate in the form 2-NDFL. Then you should get a certificate from the place of study, as well as make copies of the contract for the provision of educational services. If the cost of training has increased since the conclusion of the contract, a copy of the supplementary agreement is also provided, which will reflect the increase in prices.
If the deduction is not made for your own education, the following documents will be additionally required:
If the deduction is made for the child's studies - a birth certificate;
If the reimbursement is received by the guardian for paying for the education of the wards - documents confirming the guardianship;
If a tax deduction is provided when paying for the studies of brothers and sisters - certificates confirming kinship.
There is another document without which you cannot receive a tuition deduction - this is a declaration. You can fill it in different ways: manually or using a computer. For example, on the website of the Federal Tax Service there is, using which you can easily and without errors fill out a declaration.
When filing 3-personal income tax in order to receive a tuition deduction, you will need to fill out the title page, as well as Section 1, Section 2, sheet A and sheet E.
The procedure for filling out the title page is exactly the same as for all other social deductions. First of all, the TIN line is filled in, then the page number is entered in the order 001, 002, etc. The next number of the adjustment is entered - for the declaration submitted for the first time, the value "0" is entered. In the tax period line, the year in which the declarant made expenses for training is entered.
The next column contains the four-digit code of the tax office where the declaration will be submitted. In the field, the taxpayer code is put down by individuals - "760", and individual entrepreneurs - "720". Information for the lines "Information about the taxpayer" and "Information about the identity document" is contained in the passport of the person filling out the declaration.
The field "Status of the taxpayer" reflects whether the person submitting the declaration is (in the line "1" is put down) or not (it is written "2"). The field "Address of residence" is filled in in accordance with the address of registration of the declarant, it is indicated in the passport. Then the number of sheets of the declaration is entered, when receiving a deduction for training, there are 5 of them.
The last line on the title page is filled in with the line “I confirm the reliability and completeness of the information”, when filling it out on my own, the value “1” is entered in it, the date and signature are put below. The completed title page of the 3NDFL declaration using the example of Ivanov Ivan Ivanovich will look like this:
Next, Section 1 is filled in. In the line with code 010, select "2" - a refund from the budget. 182 1 01 02010 01 1000 110 is entered in the line with code 020 - the budget classification code when receiving a tuition deduction. For individual taxpayers, the data for the line “OKTMO Code” (code 030) is taken from Section 1 of the 2-NDFL Certificate, and for individual entrepreneurs the code is affixed according to the place of registration with the tax authority.
When filling in the line “Amount of deduction”, it is necessary to calculate the amount of reimbursement for tuition. For example, Ivanov spent 120,000 rubles on his own education, and 50,000 rubles on his son's education. At the same time, he has an annual income of 350,000 rubles, and the amount of income tax paid for the year amounted to 45,500 rubles. In order to find out the amount of reimbursement, you must first understand how much tuition costs can be taken into account.
Since in this example the spending limits are not exceeded, 120,000 + 50,000 = 170,000 rubles are accepted for deduction. Based on this, it is possible to determine the amount of the tax deduction: 170,000 * 13% = 22,100 rubles. The amount received is less than the income tax paid for the year, which means you can enter it in the line with code 050.
The following lines are filled in Section 2, in the upper part of which the value of the interest rate is entered - "13". In the "Total amount of income" field, the value from the certificate 2 of the employer's personal income tax is transferred. Incomes not subject to taxation are listed in sheet D of the 3NDFL declaration, if any, they are entered in line 020 of section 2.
The line “Total amount of income subject to taxation” is filled in next, it is defined as the difference between the first and second paragraphs of the second section. Next, the line “Total amount of tax deductions”, code 040, is filled in, it displays the sum of all tax deductions provided to the person filling out the 3NDFL declaration. Then, from paragraph 3, you need to subtract paragraph 4 and paragraph 5 of this section, enter the resulting value in the line "Tax base for tax calculation" (060).
To find the value of the tax payable (code 070), you need to multiply the tax base (code 060) by the tax rate of 13%. The value of the line “Tax withheld at the source of payments” (code 080) is taken in the personal income tax certificate 2, in section 5. The difference between the tax withheld from the payer (paragraph 8) and the tax payable (paragraph 7) is entered in the line with code 140. Clearly, Section 2 of the 3NDFL declaration is shown below:
Sheet A is filled in next, reflecting information about the income of the declarant.
In the tax rate line, the value "13%" is put. The line code of the type of income (020) contains information about where the declarant received the funds from. For example, for persons receiving wages, the code "06" is put.
Data relating to the source of income payment, namely TIN (line code 030), KPP (line code 040), OKTMO code (line code 050) and organization name (line code 060) can be found in section 1 of certificate 2 of the personal income tax. The value for the column "Amount of income" is transferred from paragraph 1 of the previous section, and the line "Amount of accrued income" corresponds to paragraph 3 of the same sheet. The amount of accrued tax (code 090) and the amount of tax withheld (code 100) can also be viewed in section 2.
Information on social and standard deductions is contained in sheet E1 of the declaration 3 of the personal income tax. If a person claims a deduction for the education of children (wards), the amount of expenses for their education is entered in the line with code 100. At the same time, it is necessary to remember the fact that the maximum amount of expenses for the study of one child is 50,000 rubles. That is, even if Ivanov spent 100,000 rubles to pay for his son's education, the amount of 50,000 rubles is entered into the declaration. The same amount must be recorded in the column with code 120.
If the declarant plans to receive a deduction for the cost of his own education, then the amount of expenses is reflected in line with code 130, also subject to the established limit. In the column with code 170, all social deductions provided are summarized, in relation to which the restriction of 120,000 rubles is applied.
In the column with code 180, the sum of paragraph 2.4 and paragraph 3.5 of this declaration sheet is entered. That is, if Ivanov spent 120,000 rubles on his education, 50,000 rubles on his son's education, the value of 170,000 rubles should be written in this line.
The tax deduction for the education of a child is one of the social tax deductions that is due to parents who are officially employed, for whom the child is studying at a paid full-time department of an educational institution, and has not reached the age of 24.
The tax code (in paragraph 2 of article 219) defines the procedure for granting a social tax deduction for training expenses. It says that a social tax deduction for education expenses is entitled to be issued by citizens who pay:
- their training in any form of education (daytime, evening, part-time and in any combination thereof);
- paid education of your child under the age of 24;
- paid education of a ward (wards) under the age of 18 in full-time education;
- education of their former wards under the age of 24 (after the termination of guardianship or guardianship over them) in full-time education;
- education of his brother or sister under the age of 24 in full-time education, attributable to him full-blooded (that is, having a common father and mother with him) or not full-blooded (that is, having only one common parent with him).
In 2017, according to the Federal Tax Service of Russia In 2017 (letter No. BS-3-11 / 4769 dated 10/14/2016), it is impossible to reimburse expenses for the education of a spouse.
Let us consider in more detail the grounds and procedure for registration and receipt of a social tax deduction relating to the education of children.
Parents have the right to partially refund the personal income tax they paid on the amount paid for the education of their child in the amount of 13 percent.
What is the amount of the social tax deduction for education in 2017?
The maximum possible amount spent on the education of children, from which it is possible to receive a social tax deduction in 2017, is 50 thousand rubles a year. This means that the maximum amount of tax that the tax authority can return for a year will be 6,500 rubles a year for the education of each child.
But the amount from which you can get a tax deduction for the education of the parents themselves, or their brothers and sisters, is already 120 thousand rubles a year.
Thus, the deduction for education is a reusable process. You can apply for it every year. For each year, no more than the amount of personal income tax deducted to the budget is allowed for a refund.
Requirements for an educational institution
In order for the tax authority to positively consider an application for a social tax deduction for expenses incurred for training, it is necessary that the educational institution has a license for this type of educational activity. Such educational institutions include: If there is a license or other document confirming the right to conduct the educational process Universities, secondary educational institutions, children's educational institutions (paid kindergartens), institutions of additional education (school of arts, music school, sports school of paid basics).
At the same time, it does not matter what type of property this educational institution belongs to. It can be both public and private educational institutions, and not only Russian ones.
An important requirement of the tax office is the fact that receipts for tuition fees must be issued to the taxpayer, and not to the child or person for whom payment is made.
How do I get a tax deduction for my child's education?
A. When submitting documents to the tax authority
To exercise the right to a tax deduction for tuition fees, a parent must step by step perform the following steps:
Fill out a tax return (in the form of 3-NDFL) at the end of the year in which the tuition was paid.
Obtain a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in the form 2-NDFL.
Prepare a copy of the agreement with the educational institution for the provision of educational services, which specifies the details of the license to carry out educational activities (if there are no license details in the agreement, you must provide a copy of it), and in the event of an increase in the cost of education, a copy of the document confirming this increase, for example, additional agreement to the contract indicating the cost of training.
If you paid for the education of your own or ward child, brother or sister, copies of the following documents are additionally provided:
- a certificate confirming full-time education in the corresponding year (if this item is not included in the contract with the educational institution for the provision of educational services);
- birth certificate of the child;
- documents confirming the fact of guardianship or guardianship - an agreement on the implementation of guardianship or guardianship, or an agreement on the implementation of guardianship of a minor citizen, or an agreement on a foster family (if the taxpayer spent money on the education of his ward);
- documents confirming kinship with a brother or sister (if the education of a brother or sister was paid).
5. Prepare copies of payment documents confirming the taxpayer's actual expenses for training (cash receipts, cash receipts, payment orders, etc.).
6. Submit to the tax authority at the place of residence a completed tax return with copies of documents confirming the actual expenses and the right to receive a social tax deduction for training expenses.
If the submitted tax return calculates the amount of tax to be refunded from the budget, together with the tax return it is necessary to submit to the tax authority an application for the return of personal income tax in connection with training expenses.
The amount of overpaid tax is subject to refund at the request of the taxpayer within one month from the date of receipt by the tax authority of such an application, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code).
When submitting copies of documents confirming the right to a deduction to the tax authority, you must have their originals with you for verification by a tax inspector.
B. When submitting documents at the place of work
A social tax deduction can also be obtained before the end of the tax period when contacting an employer, having previously confirmed this right with the tax authority. To do this, the taxpayer must:
Write an application to receive a notification from the tax authority on the right to a social deduction. A sample application can be viewed in the Letter of the Federal Tax Service of Russia dated December 7, 2015 No. ZN-4-11 / 21381 “On obtaining social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, from tax agents”, or ask for a sample in workplace accounting.
Prepare copies of documents confirming the right to receive a social deduction.
Submit to the tax authority at the place of residence an application for notification of the right to a social deduction with copies of documents confirming this right.
After 30 days, receive a notification from the tax authority about the right to a social deduction.
Provide a notice issued by the tax authority to the employer, which will be the basis for not withholding personal income tax from the amount of income paid to an individual until the end of the year.
A sample application for the return of personal income tax can be taken on the official website of the Federal Tax Service of Russia
How to fill out a tax return in the form of 3-NDFL for a tax deduction for the education of children?
The personal income tax return in form 3-NDFL is filled out on the basis of data from the income certificate in form 2-NDFL (which is issued by the accounting department at the place of employment).
The declaration itself is quite voluminous and its form and content may change from year to year, therefore, it is not recommended to use its forms for the last year, and even more so older. Before filling it out, you should carefully study the tax document, fresh at the time of filling it out. (To do this, you need to use the current Order of the Federal Tax Service of Russia regarding the procedure for filling out the tax return form for personal income tax). It can be quite difficult to fill out this form on your own correctly and without errors the first time.
The declaration form itself is easy to obtain on the website of the tax authority. The "Personal account of the taxpayer" is available there. There is a special tax service program in which all incorrect actions and errors when filling out the form are visible.
When filling out the form yourself, it is important to indicate the following data and details: tax office number, full name of the taxpayer, his TIN, details of his passport, country code, information about the place of residence, code of the municipality, name of the organization, checkpoint, OKTMO organization on the certificate 2-NDFL) , sums by months (from the same form). On the "income" tab, you need to select "13" - this is 13% taxation. If there were vacation pay in some month, code 2012 is driven in, for salary code 2000. The total amount of income should be the same as that in the 2NDFL certificate. In the tab "Deductions" fill in the "Amounts paid for the education of children." After the form is ready, an application is made, which indicates the calculated amount of the child's education tax refund.
Examples of calculating the tax deduction for tuition
- Julia in 2016 studied at a driving school for rights. Her expenses for such studies amounted to 55,000 rubles. At the same time, Yulia received a monthly salary of 35,000 rubles. She earned 42,000 rubles a year. A tax (13 percent) was withheld from her to the budget, which amounted to 54,600 rubles.
Calculation of the tax deduction: 55,000 * 13% = 7,150 rubles. This is the amount that she will return as a tax deduction (and in the fullest possible amount, since more tax was withheld from her in 2016).
- Ivan is a student in the commercial (paid) department and works part-time. Therefore, his annual earnings amounted to 115,000 rubles. Tax in the amount of 14,950 rubles was withheld from this income. personal income tax. In 2016, tuition fees cost him 125,500 rubles.
Calculation of the tax deduction: Ivan was withheld an annual tax in an amount significantly less than the amount of the maximum deduction amount. He will be able to return only 14,950 rubles, that is, the amount that was paid as a tax on earned income.
- Maria has three dependent children. Her income for 2016 amounted to 45,000 rubles. per month before tax. This amounted to an annual taxable income of 540,000 rubles. The accounting department at work withheld personal income tax in the total amount of 70,200 rubles.
In the same year, Maria paid for:
- 5,000 rubles - for a paid kindergarten for one child;
- 37,500 rubles - for a paid children's music school for another child;
- 68300 rubles - for the study of the third child in an educational institution.
Calculation of the tax deduction: Maria will receive 6,500 rubles for kindergarten. (limited by law). For a music school - 37500 * 13% = 4875 rubles.
For the study of the older child in an educational institution, again, 6,500 rubles will be returned. In total, she is entitled to 17,875 rubles. Thus, Maria will have the maximum tax deduction in total, since the amount of tax withheld from her turned out to be greater.
In conclusion, we recall that it is not worth delaying applying for a tax deduction, since, according to paragraph 7 of Article 78 of the Tax Code of the Russian Federation, the right to receive a tax deduction for educating children is valid for only three years from the moment when the tuition funds were paid.
17.04.17 347 758 8
For everyone who paid for a university, kindergarten or driving school
This year the tax will pay me 33 thousand rubles. This is my tuition tax deduction. Here's how I got it.
I entered the institute in 2012 for a paid department. At the same time, she got a job to pay for her studies on her own. At the beginning of 2017, I decided to get a tax deduction. Typically, the application for a tax deduction is submitted once a year. But I applied immediately for three years: 2014, 2015 and 2016.
To do this, I needed documents from the institute, a certificate from work, a tax return and several applications. Most of the process could be done in my own accounting department, but since I quit, I had to go through all the steps myself.
Anastasia Manukhina
received a tuition tax credit
Who can get a tax deduction
When you spend money on things that are useful to the state, the state returns part of this tax.
Non-working pensioners and unemployed students do not receive a salary and do not pay income tax, therefore they are not entitled to a deduction (Article 219 of the Tax Code). The deduction will not be available to individual entrepreneurs who have chosen a simplified taxation system, a single tax on imputed income and a patent system. Also, the deduction is not provided for when paying for studies at the expense of maternity capital (subclause 2, clause 1, article 219 of the Tax Code).
You can get the deduction for yourself or for close relatives - children, sisters and brothers under the age of 24 - if you paid for their education. It is important that they study full-time, and not by correspondence. If you pay for yourself, then the form of training does not matter.
The deduction is received from the cost of studying at a university, kindergartens, schools, driving schools or centers for the study of foreign languages. The main thing is that the institution has a license to carry out educational activities. It doesn't matter if it's a public organization or a private one.
How much money can you get
The maximum amount of expenses for which a social deduction will be given is 120,000 R per year and 50,000 R to pay for the education of children. The state will return 13% of this amount: up to 22,100 R in year. You can get two deductions per year if you paid for both yourself and your child. If you spend more on training, you will still get back only 22,100 R. Therefore, it is better to pay for expensive education in stages, and not immediately for several years.
The tax deduction is calculated from income
Suppose a working student Anastasia receives 80,000 R per month. She earned 960,000 rubles a year. Of this amount, she received 835,200 R. 13% of income tax was paid for by the employer - 124,800 R.
Nastya spent 40,000 on training R, by 20 000 R per semester. She applied for a tax deduction.
After submitting the application, the tax authority will deduct education expenses from Nastya's income for the year and recalculate her personal income tax:
(960,000 − 40,000) × 0.13 = 119,600 R
It turns out that Anastasia had to pay 119,600 R, but actually paid 124,800 R. The tax will return the overpayment to her:
124 800 − 119 600 = 5200 R
The tax deduction can be received for the past three years. In 2017, you can get a deduction for 2016, 2015 and 2014.
When receiving a deduction, the date of payment for the semester is important, and not the date it starts. For example, you paid for the semester in December 2015, and it began in January 2016. This check is attached to the application for 2015, not for 2016.
How to get a tax deduction
The easiest way to submit documents at work: you will only need to bring a notification from the tax office about the right to a deduction, the rest will be done for you in the accounting department (clause 2 of article 219 of the Tax Code of the Russian Federation). But this option did not suit me, because I had already quit.
If you have a personal account on the website of the tax service - apply there. To gain access to the office, you will have to contact the nearest tax office. The username and password from the State Services website are also suitable.
I did not have access, and I gave the documents personally.
We talk not only about deductions, but also about how to manage a budget, protect money and data from scammers, earn more and invest profitably.
How to collect documents
- Documents from the educational institution - to confirm that the educational institution is real.
- Help 2-NDFL - confirms that you received a salary and paid personal income tax.
- 3-NDFL declarations for each year of study - confirm your claim for a deduction.
- An application for the return of a part of personal income tax is a document according to which the tax will pay.
- A copy of the passport - just like that, for order.
Documents from the educational institution. You will need a copy of the agreement and a certified copy of the university license, as well as payment documents: checks, receipts, payment orders.
The agreement with the educational institution can be submitted to the tax office in the original. A certified copy is required for a university license. You can certify a copy with a notary or in the educational institution itself.
You will also need original pay stubs. If you have lost a check, it can be restored in the accounting department of the institute or in the bank (if the payment was made by bank transfer). I lost one check. Restoring the check cost me 160 R and two hours of wasted time: I had to go to the institute and write an application for a copy of the payment document.
If the tuition fee was increased, then you must provide documents confirming the increase.
It is issued in the accounting department of the company where you work or worked. If in three years you have changed several jobs, you will have to go and collect documents from everywhere. The certificate must indicate how much you received and how much income tax was paid for you.
Before you go to the accounting department for help, call and ask if it is ready. I arrived a couple of times at the appointed time, and then waited, because the accounting department did not have time to complete it.
To fill out the declaration, you will need passport data, checks from the cash desk of the educational institution to calculate the amount of the tax deduction, and information from the 2-NDFL certificate: employer data, codes and amounts of income.
Tax refund application. Fill it out by hand or electronically. In the application, indicate the details of the bank and the number of your account, to which the state will transfer money to you.
In the application, you can immediately indicate the total amount of the deduction for several years.
Identity documents. You need a passport and a copy. If you paid for the education of your children, brother or sister, you need to bring documents confirming the relationship (for example, a birth certificate) with you.
How to apply for tax
I collected all the documents and went to the tax office. I put a whole day on this adventure, but in reality everything turned out quickly.
I took the number of the electronic queue, and I was invited to two windows. In the first, I handed over all the documents except for the application. Submitted the application in the second window. I got it all done in half an hour.
Tax checks documents up to three months. The inspector can find errors and refuse a tax deduction - then you will have to submit documents again. In this case, when filling out, you must indicate that you are submitting a corrective declaration.
Everything was in order with my documents. Within a month, I received my tax deduction in my bank account.
Remember
- To receive a deduction, keep all checks, receipts and documents from the educational institution.
- You can apply for a deduction within three years from the date of payment of the tuition.
- Documents for a tax deduction are drawn up in the accounting department of the employer or on the tax website. Personally, documents are submitted to the tax office only at the place of residence.
- If you quit your job, immediately take 2-NDFL certificates so that you don’t have to go to the employer once again.
