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Tuition tax deduction. Tax deduction for child education 3 personal income tax social deduction for education

Tuition tax deduction. Tax deduction for child education 3 personal income tax social deduction for education

23.02.2022

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction or, to put it simply, get back part of the money spent on education.

A tax deduction is the portion of income that is not taxed. Therefore, you can recover the tax paid on the expenses incurred on education. That is, if you officially work (and, accordingly, pay income tax) and paid for your education or the education of your children / brothers / sisters, then you can get back part of the money in the amount of up to 13% of the cost of education.

When can I get a tax deduction for my own education?

You can take advantage of the social tax deduction for your own education and get some of the costs back if:

You paid for educational services in official educational institutions (for example, at a university, technical school, driving school or training courses).
Are you officially employed and pay income tax(it is paid by all employees);

The note: the tax deduction for own education (unlike the deduction for the education of children) has no restrictions on the form of education: money can be returned for full-time, part-time, evening or any other form.

Tax deduction for self-tuition

The tax deduction for self-tuition is calculated per calendar year and is determined by the following factors:

You cannot give yourself more money than you put into the income tax budget (about 13% of your official salary)
You can return up to 13% of the cost of paid training, but not more than 15,600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles. (120 thousand rubles * 13% = 15,600 rubles)
The limit of 15,600 rubles applies not only to the deduction for education, but to all social deductions (except for expensive treatment and charity). The amount of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. (accordingly, you can return a maximum of 15,600 rubles for all deductions).

Example: In 2018 Ivanov A.A. paid for his own education at the university in the amount of 150 thousand rubles. At the same time, in 2018 he earned 250 thousand rubles and paid income tax of 31 thousand rubles. Since the maximum amount of tax deduction is 120 thousand rubles. (which is less than 150 thousand rubles), then for 2018 (in 2019) Ivanov A.A. will be able to return only 120 thousand rubles. * 13% = 15,600 rubles.

In what cases and in what amount can I get a deduction for the education of my children?

You can receive a social tax credit for the education of your children if you meet the following conditions:

the child is not older than 24 years;
the child is studying full-time (kindergarten, school, full-time university, etc.);
the contract for payment of educational services is drawn up for you (or your spouse);

The maximum deduction per child is 50,000 rubles. (6,500 rubles to be returned)

Example: In 2018 Ivanov A.A. paid for:

correspondence education at the university for his daughter Katya in the amount of 30 thousand rubles;
education in a paid school for his son Kolya in the amount of 40 thousand rubles;

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

Since Katya is studying at the correspondence department, Ivanov A.A. cannot return. Therefore, for a maximum of 2018 (in 2019), he will be able to return 40 thousand rubles. * 13% = 5,200 rubles.

You can read more detailed information about the deduction for the education of children (the amount of the deduction, restrictions, nuances of paperwork) in the article: Features of the tax deduction for the education of children.

In what cases can I receive a deduction for the education of my brothers / sisters?

You can receive a social tax credit for the education of your brothers/sisters if the following conditions are met:

brother/sister no more than 24 years old;
brother / sister is studying full-time (kindergarten, school, full-time university, etc.);
the contract for payment of educational services is drawn up for you;
actual payment documents (receipts, payments) must be drawn up in your name (or a power of attorney is issued to transfer funds);

The amount of the tax deduction for the education of brothers / sisters

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

You cannot get back more money in a year than you transferred to the income tax budget (about 13% of the official salary)
In total, you can return up to 13% of the cost of paid education, but not more than 15,600 rubles per year.

Example: In 2018 Ivanov A.A. paid for the education of his own brother Ivanov V.A. at the university in full-time education in the amount of 80,000 rubles. At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax of 31 thousand rubles. Accordingly, for 2018 Ivanov A.A. will be able to return 80,000 * 13% = 10,400 rubles.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you complete the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions on how to submit documents to the tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.

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

To apply for a tax deduction, you will first need:

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

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

You can only get tuition refunds for the years in which you paid directly. At the same time, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for tuition in 2018, you can return the money only in 2019.

If you have not issued a deduction immediately, then you can do it later, but not more than for the last three years. For example, if you studied and paid for tuition at a university in 2014-2018 and did not receive a tax deduction, then in 2019 you can only get a tax refund for 2016, 2017 and 2018.

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

The note: From January 1, 2016, the social tax deduction for training can be received through the employer, and there is no need to wait for the end of the calendar year. You can find more details about receiving a deduction through an employer in our article:

The specified social tax deduction is an opportunity to return part of the funds spent on education (both your own and close relatives).

The conditions for obtaining this type of deduction is the presence of the status of a resident of the Russian Federation and income taxed at a rate of 13%.

What expenses can be reimbursed

You can get a tax deduction for spending on:
- own training in any form training (daytime, evening, part-time, etc.);
- education of children (including adopted children), as well as brothers and sisters of the age up to 24 years, full-time education. If a brother or sister is under guardianship, then the restriction of up to 18 years for wards does not apply in this case;
- training for aged students under 18(former wards aged up to 24 years) full-time education;
Note: Letter No. BS-4-11/20142 dated 10/24/2016 of the Federal Tax Service of the Russian Federation put an end to the disputes about the possibility of deducting one spouse for the education of the other. The Federal Tax Service in the above document explained that one spouse is not entitled to receive a deduction for the other, but at the same time he can declare it for his own education, regardless of who paid for it.

Features of the deduction statement

The maximum amount of the deduction for your own education and the education of brothers and sisters - 120 000 rub. You can return up to 13% of the expenses incurred, but no more 15 600 rubles(excluding the amount of the deduction for the education of children);
The amount of 120,000 rubles. is common for all social deductions (except for expensive treatment and education of children). Which expenses are included in the tax deduction - the taxpayer decides;
The amount of the deduction for the education of children , is 50,000 rubles. for a person. The maximum amount to be returned to your hands will be equal to 6 500 rub.(50,000 x 13%). Thus, for 2 children, you can get a deduction in the amount of 13,000 rubles, for 3 - 19,500 rubles. etc.

Limits for expenses for own education (120,000 rubles) and for expenses for the education of children do not affect each other and calculated separately. Those. you can return up to 15,600 rubles. for own training + 6,500 rubles each. for the education of each of their children.

Note: the amount of 50,000 rubles. the deduction for children is common to both parents. That is, only one of the parents can return the funds spent on the education of their children.

Social tax deduction for tuition costs is provided only on condition that educational institution has a license, or any other document confirming its status as an educational institution.

Note: if the training was conducted by an individual entrepreneur who independently conducted it and did not have hired teaching staff, a license is not required.

You can get deduction Not only on education expenses at state universities, but also in commercial educational institutions (if they have a license):
- kindergartens and schools;
- additional education centers for adults (driving schools, foreign language courses, etc.);
- centers of additional education for children (music schools, sports clubs, etc.).
A tax deduction can be obtained for the cost of education both in Russian universities and foreign ones. It should be noted that in this case only expenses related directly to the learning process will be refundable. Expenses for travel to the place of study, accommodation and meals are not subject to deduction;

The deduction can be received only if in the year in which the tuition was paid, there were incomes subject to personal income tax at a rate of 13% (except for dividends taxed at the same rate);

Note: it should be noted that there are no clear instructions on the prohibition of receiving a deduction if there were no incomes at the time of payment for tuition. Moreover, by the Letter of the Federal Tax Service of the Russian Federation dated March 18, 2010 N 03-04-05 / 7-110, the financial department indicated the possibility of obtaining a deduction if the income available at the time of application privileges. However, in practice, the tax authorities, as a rule, refuse to provide a deduction if the applicant did not have taxable income at the time of paying for the tuition.

The key to claiming the deduction is the date the tuition was paid, not the duration. That is, if in one year tuition is paid for several years, then expenses can be reimbursed only for the year in which the expenses were made, and not for the entire period of study;
The rest of the tax deduction is not carried over to subsequent periods. That is, if in one year it was not possible to receive the entire deduction, it will not be possible to transfer it to the next year;
Tuition fee - reusable. You can claim it every year within the established limit;
The tuition deduction has a statute of limitations - no more than three years from the date of payment. Thus, in 2018, it is possible to return the costs of training paid in 2017, 2016, 2015;
The contract and payment documents must be drawn up according to the deduction applicant;
Tax deduction is not provided, in case the tuition was paid in full using maternity capital

Examples of calculating the tax deduction for tuition expenses

Example 1: Self-tuition deduction

Conditions for receiving a deduction

60 000 rub.

RUB 480,000

RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

Expenses for training for 2018 amounted to 60,000 rubles. in connection with which the amount to be returned to hand will be equal to 7 800 rub.(60,000 rubles x 13%).

Since in 2018 Petrov I.A. paid income tax in the amount of more than 7,800 rubles. he will be able to receive a tax deduction in full - 7 800 rub.

Example 2. Deduction for own education worth more than 120,000 rubles.

Conditions for receiving a deduction

In 2018 Petrov I.A. paid for his education at the institute RUB 130,000

Income earned and tax paid

Income for 2018 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

Tuition expenses for 2018 amounted to 130,000 rubles, but since a limit of 120,000 rubles is set for all social deductions, the amount due for a refund will be equal to: 15 600 rub.(120,000 rubles x 13%).

Due to the fact that in 2018 Petrov I.A. paid income tax in the amount of more than 15,600 rubles, he will be able to receive a tax deduction in full - 15 600 rub.

Example 3. Child education deduction

Conditions for receiving a deduction

In 2018 Petrov I.A. paid for the education of his son at the institute on a full-time basis 70 000 rub.

Income earned and tax paid

Income for 2018 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

Expenses Petrova I.A. for the education of the son in 2018 amounted to 70,000 rubles, but since there is a limit of 50,000 rubles for the cost of educating children, an amount in the amount of: 6 500 rub.(50,000 rubles x 13%).

Due to the fact that in 2018 Petrov I.A. paid income tax in the amount of more than 6,500 rubles, he will be able to receive a tax deduction in full - 6 500 rub.

Example 4. Deduction for the education of several children

Conditions for receiving a deduction

In 2018 Petrov I.A. paid for:

Education of his eldest son at the institute in full-time education in the amount of 70 000 rub.
Education of his youngest son in a paid kindergarten in the amount of 40 000 rub.
Teaching his daughter at the institute on a correspondence course in the amount of 60 000 rub.

Income earned and tax paid

Income for 2018 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

For the cost of education for each child, a limit of 50,000 rubles is set. and despite the fact that for the education of the eldest son Petrov I.A. paid 70,000 rubles, he can only return for it: 6 500 rub.(50,000 rubles x 13%).

For the education of the youngest son, the amount due for return will be equal to: 5 200 rub.(40,000 rubles x 13%).

Since the daughter of Petrov I.A. is educated in in absentia education, tax deduction for her education not provided.

Total for all children Petrov I.A. The refund is due in the amount of: 11 700 rub.(6500 rubles + 5200 rubles).

Since in 2018 Petrov I.A. paid income tax in the amount of more than 11,700 rubles, he will be able to receive a tax deduction in full - 11 700 rub.

Example 5: Tuition deduction along with other social deductions

Conditions for receiving a deduction

In 2018 Petrov I.A. paid for his education at the institute in the amount of 80,000 rubles, as well as the medicines necessary for the treatment of his wife, in the amount of 60,000 rubles.

Income earned and tax paid

Income for 2018 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

Expenses Petrova I.A. for 2018 amounted to 140 000 rub.(80,000 rubles (for education) + 60,000 rubles (for medicines)), but since the amount of social deductions for the year cannot exceed 120,000 rubles, he can only return: 15 600 rub.(120,000 rubles x 13%).

Since in 2018 Petrov I.A. paid income tax in the amount of more than 15,600 rubles, he will be able to receive the amount due for a refund in full - 15 600 rub.

Ways to get a tax deduction

Through the IFTS

The procedure for obtaining a deduction for tuition expenses through the tax service takes place in 3 stages:

The first stage is the collection of necessary documents

To receive a tax deduction for tuition expenses, you must collect the following documents:

Declaration 3-NDFL. Please note that the declaration form must be current for the year for which the deduction is claimed. That is, if the deduction is declared for 2017, the declaration must be relevant for 2017.

Help 2-NDFL. It can be obtained from the accounting department at the place of work (if you worked in several places during the year, you need to take a certificate from each place).

Note: certificate 2-NDFL is not included in the list of mandatory documents required for submission when declaring a deduction.

Agreement with an educational institution, which includes the cost of education. A copy of the contract, certified personally by the applicant, is submitted to the IFTS (each page of the copy must be signed).

The contract must specify license details on the implementation of educational activities. If they are not available, you must additionally provide a copy of the license.

If during the year the cost of education was increased, it is necessary to submit documents confirming this increase. As a rule, this additional agreement to the contract indicating the new cost of training.

Copies of payment documents, confirming the fact of payment for tuition (receipts, payment orders, etc.). Payment documents must be issued to the person with whom the training agreement was concluded.

When claiming a tax deduction for the education of children (brothers, sisters) additionally the following documents must be submitted:

A certificate from an educational institution confirming full-time education(required only if the form of study is not specified in the contract).
Child's birth certificate + copy.
A copy of the marriage certificate (required if the documents are issued for one spouse, and the other receives the deduction for the child's education).
The documents, confirming kinship with a brother or sister (birth certificates).

Note: the above list of documents is exhaustive and is not subject to broad interpretation. The refusal of the tax authority to accept deduction documents due to the lack of a 2-NDFL certificate and other documents not specified above is unlawful (Letter of the Federal Tax Service of November 22, 2012 N ED-4-3 / [email protected]).

note, when submitting copies of documents to the IFTS, it is recommended to have their originals with you.

The second stage is the transfer of the collected documents to the tax authority

You can send the collected documents in the following ways:

Personally by contacting the local tax authority at the place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, immediately tell you which documents are missing or which need to be corrected.
Through a representative by notarized power of attorney (some tax authorities accept documents by handwritten power of attorney).

By mail- a valuable letter with a description of the attachment. To do this, you need to put the documents in an envelope (do not seal the envelope) and make 2 copies of the postal inventory listing all the enclosed documents.

With this method, a visit to the tax service is not required, but if mistakes were made or the package of documents was not collected in full, you will find out about it only after 2-3 months (after checking the documents).

With the help of a personal account of the taxpayer (LCN) located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the LKN, you must contact any tax authority to create an account and obtain a login and password to enter it. To do this, you need to take your TIN and passport with you. There is no connection fee for LKN.

note, declaration 3-NDFL and a set of documents necessary for obtaining a tax deduction can be submitted to the tax service during the whole year but not before the end of the period for which the deduction is claimed.

The third stage - verification of documents and receipt of a tax deduction

Verification of the tax return and the documents attached to it is carried out in within 3 months from the date of their submission to the tax authority.

Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (providing or refusing to provide a tax deduction).

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.

Do you attend an educational institution on a contract basis and pay funds for your education? Or did your child, sister, brother get in? So, there is an opportunity to take advantage of the deduction.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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What it is, who and when can get the amount of tax paid back and how to fill out the documentation - we will consider the main nuances.

General information

Education prices are constantly rising. But the state provides an opportunity for citizens to partially return the funds paid. Therefore, do not miss this chance.

How to get a social deduction for your education and the education of your child. Who can take advantage of this benefit and what laws should be followed?

Right of deduction

Taxpayers can receive social tax deductions for education in such cases:

if you paid for your own education, regardless of the form of education;
if payment was made for the education of a child, brother, sister who is under 24 years old, and they attend an educational institution on a full-time basis;
if the education of a child who is under guardianship (guardianship) was paid for and he is under 18 years old, as well as when teaching a child under 24 years old (who is under guardianship), if he is studying at the day department;
provided that one parent is indicated who did not enjoy the right to receive a deduction, then the second parent may submit declarations in order to return tax funds from the state budget;
if one child is indicated in the certificate of payment of tuition fees, then you can receive a deduction for him in accordance with;
provided that the institution where the training is carried out has a license to provide educational services ( ; ; article 33.1 of the Law of the Russian Federation of July 10, 1992 No. 3266-1);
provided that the training agreement was concluded not by the tax payer, but by his tax agent (the payer can receive a deduction if he returned the money paid to the employer), as stated in;
when paying for tuition abroad, if there is confirmation of the status of a foreign institution in accordance with legislative acts, which is translated into Russian.

You will not be able to use the tax deduction for education:

if it was paid for with maternity capital (Article 219 of the Tax Code);
if the payer's profit was subject to a different tax rate ();
if the fee was paid for the education of a child with whom the payer is not related (according to);
if the documentation was drawn up for another person who did not pay tax at a rate of 13% (this does not apply to cases where the child himself was involved in the paperwork);
if the education of the spouses was paid;
if the university does not have a license to conduct educational activities (Article 219 of the Tax Code);
if the payer is an individual entrepreneur on the simplified tax system or UTII ();
provided that the employer pays for the training of the subordinate (Article 219, paragraph 3, paragraph 6 of the Tax Code).

A social deduction can be provided for all tuition, including for the period of academic leave.

Return conditions

To be eligible for the tuition deduction, the following conditions must be met:

Be officially registered at the place of work and make a profit, which is taxed at a rate of 13%, that is, be a personal income tax payer ().
Have tuition costs in the cases listed above.
Prepare documentation for training in the name of the taxpayer.
An educational institution must have a license, which confirms the right to provide educational services.

An educational institution (when receiving education in which you can use the deduction) is:

Kindergarten;
school, collegium;
employment training center, advanced training courses;
university, college;
institutions for the education of people with disabilities;
mugs, sports sections, etc.

Documentary substantiation

When applying for a tax deduction, you need to collect the following documents:

Fill in .
Imagine that you can take from the employer.
You will need a photocopy of contracts with the educational institution.
A photocopy of the Order or to contracts in case of changes in the cost of tuition.
Payments ( , ) that were made out to the person applying for the deduction ().
A photocopy of the license of the educational institution (if the details of the license are contained in the contract, then it is not necessary to submit a copy).
A photocopy of the accreditation of the educational institution.
TIN of the taxpayer.
Passport of a citizen of the Russian Federation.
, where it is worth indicating both the amount of the refund and the register of certificates that are submitted.
Contact details.
Photocopies of passbooks.

The deduction can be issued for the period when the expenses for education were incurred ().

You can apply to the tax authority for a deduction within 3 years from the date of payment of tuition fees ().

That is, if the embezzlement was incurred in 2011, then you can declare your right to return part of the funds paid in 2012 - 2019.

Sample filling 3-NDFL for training

In order to apply to the tax authority, it is worthwhile to figure out the main thing - how to prepare a report in order to confirm your right to a deduction and obtain permission to use it from a representative of an authorized authority.

This will help a sample of filling out 3-personal income tax on the return of tuition, focusing on which you will not have any questions.

How to calculate the amount

The amount of the deduction is calculated depending on the amount that was spent on training. Payment documents serve as proof of payment.

The maximum tax base is 50 thousand rubles. This means that a citizen cannot receive an amount exceeding 13% of 50 thousand, which is 6.5 thousand rubles.

Provided that the amount paid for education is less than the established limit for making calculations, and the amount of profit in the current year exceeds the costs, then the amount is calculated as the product of the means of expenses by the tax rate on the income of an individual.

If the amount of costs is less than 50 thousand rubles, and the amount of profit is less than the costs, then the amount will be calculated as the product of the amount of profit by 13%.

Are costs and profits greater than the tax base limit? - the amount must be calculated as the product of 50 thousand by the personal income tax rate.

Here are the formulas used:

What sections to complete

To complete the declaration, only:

page 001;
page 003;
sheet A;
sheet G1;
sheet G1, G2;
section 1, 6.

You can get the required forms at the tax office. There are also samples of filling.

Declaration example

At the top of all pages of the document, put down the payer's TIN, full name. At the bottom it is worth putting a signature that will confirm the authenticity, date.

The title page says:

Code of the Tax Department at the place of residence or stay where you are applying.
Tax payer category code - 760.
The correction number is 0 (if submitted for the first time).
OKATO - according to the All-Russian classifier.
The number of pages to be completed and references to be enclosed.
When confirming the authenticity, they write 1 - if the declaration is personally filled out, 2 - if it is filled out by a trusted person.
The name of the enterprise that represents the taxpayer according to the founding documentation.

The first section (for calculating the tax base on income, which is taxed at a rate of 13%) must contain the following information:

Calculation of the amount of tax that should be transferred to the budget or returned to the payer.
Determining the tax base.
Calculation of total tax amounts.

The sixth section reflects the amount of tax that must be paid to the state treasury, or is refundable. It is filled out after the 1st section.

Video: how to fill out a 3-NDFL declaration for your education

Sheet A calculates the amount of profit received by the taxpayer from a source in Russia, as well as the amount of tax for a specific reporting period.

point 1 - data from the 2-NDFL certificate on the sources of profit payments:

010, 020, 021, 030 - TIN, KPP of sources of income payments.
OKATO code.
Name of payment sources.
040, 050 - the total amount of profit and taxable profit.
060, 070 - calculated and withheld tax.

item 2 - the total indicator for all sources that were indicated in item 1.

Sheet G1 reflects the amount of the standard tax deduction that was provided to the applicant from the employer.

If deductions were not provided, or were not provided in full, then the tax payer can also fill out this page.

Sheet G2 - calculation of social deductions. Pay attention to such a moment - the payment for your own education and the education of the child should be displayed in different lines.

Emerging Questions

Even with knowledge of all the features of filling out the document and the deadlines for submitting the declaration, citizens still have questions when contacting the Tax Authority.

What to do if there is an error in the report? What are the rules for making a deduction for your education and the education of children?

If an error is found

Declarants often make mistakes when filling out the report. If they are discovered even before the submission of documentation to the inspector and the start of a desk audit, it will not be difficult to correct them.

It will be enough to print another form and make changes. In other cases, the inattention of the applicant will lead to a waste of time and unnecessary questions from the inspection body.

When the payer made a mistake when filling out the document, and this was already noticed by the Tax Inspectorate, he will need to prepare a clarifying declaration.

If the requirements are not satisfied, the applicant will bear administrative responsibility - he will be charged a fine.

What are the most common mistakes people make?

Provide incomplete documentation package. Then the representative of the Federal Tax Service will require them to be conveyed, and the check will be suspended for a while.
Errors in the calculation of expenses or lack of certificates that confirm them.
Incorrectly written application for a deduction.
Incorrectly entered details that may make it impossible to transfer funds.

Reimbursement for a child's education

A tax deduction can be received in the amount that was paid by the guardian or parent for the education of a child who is under 24 years old, as well as for the education of children who are under 18 years old and they attend the day department of an educational institution.

The amount of the deduction is not more than 50 thousand rubles. for each child (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation). So, if a parent spent 80,000 rubles, he will receive a deduction only from 50,000.

One parent can use the deduction in full or both parents in the total amount, which will not exceed the established limit.

Requirements that must be met in order to be able to make a tax refund:

the child must not yet be 24 years old;
he is studying full-time;
the parent has an official salary from which he pays personal income tax;
there are receipts that confirm the expenses incurred for training;
there must be proof of parental status (prepare a birth certificate).

If for your education

If the taxpayer spent on his own education, he also has the right to apply the deduction. The maximum amount is 120 thousand rubles, from which 13% can be returned. An individual has the right to choose the expenses for which he will receive a deduction.

For example, if in the tax period there were costs for education (in the amount of 110 thousand) and treatment (20 thousand), the payer can:

use the deduction for education in full, and for treatment - in part (so that the total does not exceed 120 thousand);
use the entire amount for treatment, and partially for training.

Please note that unused residual amounts cannot be carried forward to the next tax period ().

Focusing on the sample of filling out the 3-NDFL declaration for training, you can quickly and correctly prepare a report and submit it to authorized structures.

This is an opportunity to use your right to make a refund of overpaid tax funds to the budget of the Russian Federation, which many simply do not know about. Take care of yourself, because no one will do it for you.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

A social tax deduction for training expenses is entitled to be received by an individual who has paid:

own training of any form of education (daytime, evening, part-time, other);
education of their child (children) under the age of 24 in full-time education;
education of their 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 half-blooded (that is, having only one common parent with him).

The procedure for granting a social tax deduction for training expenses is established by paragraph 2 of Art. 219 of the Tax Code of the Russian Federation.

A social tax deduction for educational expenses is provided only if the educational institution has an appropriate license or other document that confirms its status as an educational institution.

The status of an educational institution and the types of educational institutions are determined by the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education".

If you have a license or other document confirming the right to conduct an educational process, a deduction can be obtained for the cost of education not only at a university, but also in other educational institutions, including:

in kindergartens;
school;
in institutions of additional adult education (for example, advanced training courses, employment service training centers, driving schools, foreign language learning centers, etc.);
in institutions of additional education for children (for example, children's art schools, music schools, youth sports schools, etc.).

A social tax deduction can be obtained for training expenses not only in a state (municipal) institution, but also in a private institution. At the same time, the Tax Code does not limit the possibility of exercising the right to choose an educational institution only to Russian educational institutions.

50 000 rubles per year - the maximum amount of expenses for the education of one's own or wards children, taken into account when calculating the social deduction.

120 000 rubles per year - the maximum amount of expenses for their own education, or the education of a brother or sister, in conjunction with other expenses of the taxpayer (payment for his treatment (treatment of family members) with the exception of expensive treatment, payment of pension (insurance) contributions and additional contributions to the funded part of labor pensions).

Payment documents must be issued to the taxpayer, and not to the person for whom the tuition was paid.

At the beginning of 2017, system administrator Konakov V.A. decided to be promoted to the technical director of the company with a monthly salary of 50,000 rubles.

Konakov V.A. in connection with obtaining a new position, I decided to get a second higher education at the university, the annual cost of education in which is 100,000 rubles, and the duration of study is 3 years.

In the same year, he entered the university and decided to immediately pay the full cost of education for 3 years in the amount of 300,000 rubles.

At the beginning of 2018, Konakov V.A. applied to the tax authority for a social tax deduction for training expenses (he did not declare other deductions).

Because expenses for which you can receive a social deduction are limited to 120,000 rubles, the refund amounted to 15,600 rubles:

120 000 rub. x 13% = 15,600 rubles.

Since the employer in 2017 paid from the income of Konakov V.A. Personal income tax in the amount of 78,000 rubles (50,000 rubles x 12 months x 13%), he was able to receive the deduction in full.

If Konakov V.A. paid the cost of education in stages, i.е. in the amount of 100,000 rubles per year, the total amount of the deduction for training for 3 years would be 39,000 rubles:

(100,000 rubles x 13%) x 3 years = 39,000 rubles.

Therefore, paying for many years of education at a time, student Konakov V.A. lost part of the deduction, since the full cost of training in 300,000 rubles. exceeded the spending limit of 120,000 rubles, from which the amount of the social deduction was calculated.

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.

In order to exercise their right to a tax deduction for tuition fees, a taxpayer must:

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.

If you paid for the education of your own or ward child, brother or sister, you must additionally provide copies of the following documents:

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).

Prepare copies of payment documents confirming the taxpayer's actual expenses for training (cash receipts, cash receipts, payment orders, etc.).

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 refundable from the budget, together with the tax return, you must submit an application to the tax authority for a refund of personal income tax in connection with training expenses.

Withdrawal when contacting an employer

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: