Tax deductions for studies. Social tax deduction for training

21.10.2019

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From year to year, the issue of obtaining a personal income tax refund on education expenses does not lose its relevance. In this article we will talk about how to get a tax deduction for education in 2017.

Conditions for obtaining this type tax deduction remained the same:

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

How to get a tax deduction in 2017

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

The first is to prepare a package of documents for the tax office. The only disadvantage of this option is that you have to wait until the beginning of next year.
The second option for receiving a tax deduction for education is to apply to, and they will simply not take income taxes from you until you have completely used up your deduction. To use this option, you will need to contact the Federal Tax Service to receive a notification of the right to receive a tax deduction.

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

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

If you incurred educational expenses for several years in a row (for example, while studying at a university), then in 2017 you can receive a deduction for 2014, 2015, 2016, i.e. the maximum amount will be three times higher.

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

Many of those who want to recoup money spent on studying are wondering: is it possible to get a deduction for a spouse’s education? The answer to this is contained in a letter from the Federal tax service dated October 24, 2016. According to this document, one spouse is not entitled to receive a tax deduction for the education of the other spouse.

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

Tax deduction for child education in 2017

Previously, we determined that a deduction for a child’s education can be obtained:

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

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

Important! After paying for training, keep all receipts, receipts and other payment documents, since without them it will not be possible to issue a tax deduction for training.

Just like for your own education, there is a limit limiting the amount of deduction for the education of one child - 50,000 rubles. This means that you will be able to return no more than 6,500 rubles of tax paid per year.

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

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

50,000 rubles (deduction limit per child) * 13% = 6,500 rubles - deduction for son’s education;
15,000 rubles* 13% = 1,950 rubles - deduction for a daughter.

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

The list of institutions where you can receive a deduction for a child’s education is actually longer than it might seem at first glance. These include kindergartens, schools, various sections, clubs, courses, driving schools, etc. However, a deduction in these educational institutions can only be obtained if they have a license.

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

In 2016, Kotova E.V. contributed 85,000 rubles for the education of my son, who is in full-time education. Tuition for her daughter, who is studying part-time, cost her slightly less - 35,000 rubles. Personal income tax amount, paid for 2016 - 56,000 rubles.

We remember that the limit on refunds for education of one child per year is 50,000 rubles. This means that Kotova E.V. will be able to return money for his son’s education in 2017 in the amount of: 50,000 * 13% = 6,500 rubles. There is no deduction for a daughter who is studying by correspondence. Consequently, the total amount of deduction for the education of children, which Kotova E.V. will receive 6,500 rubles in 2017.

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

Fact #1 For the tax inspectorate, the preferred situation is when the name of the person claiming the deduction is indicated in the contract and in the payment documents. But, despite this, compensation can be obtained even if the child’s last name is indicated in these documents.

Fact #2 A tax deduction for a child’s education can be received by either spouse, regardless of whose name appears in the contract or other documents. The reason is that in the Family Code, the costs of children's education are considered general expenses.

Fact #3 A deduction is also provided for the time the child is on academic leave.

Fact #4 You can claim a deduction for the education of a child who is studying at a university outside the country. It is only necessary to prepare translations of those documents that were compiled in foreign language and have them certified by a notary.

Fact #5 The tuition deduction provides reimbursement for educational services only. That is, for example, paying for meals at a school or kindergarten will not be possible to reimburse the funds spent.

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

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

Documents for tax deduction for education 2017

When you come to tax office In order to apply for a deduction for training, you will definitely be required to provide a certain set of documents. List of documents for obtaining a tax deduction for education in 2017.

First of all, we list the documents that are stored directly with the taxpayer, which means making copies of them will not be difficult: passport, contract for the provision of educational services, payment documents.

Also, to receive a deduction, you need to provide the Federal Tax Service with a declaration of 3 personal income tax and. These two documents are filled out by the person claiming the deduction on their own. Forms to fill out can be obtained from the tax inspector, downloaded or on the Federal Tax Service website.

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

When applying for a social deduction for education in 2017 for a brother or sister, you additionally need to prepare copies of two documents: your own birth certificate and the birth certificate of your brother/sister. In addition, take a document from the university (or other institution) indicating the form of study.

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

So, let's summarize. With the help of a tax deduction for education, we can return part of the funds spent on our own education or the education of loved ones. And if you comply with the mandatory conditions and rules that we described in this article, the refund procedure does not pose a problem.

Tax deduction for educationand the deduction for treatment is combined into a group of deductions that are social in nature and allow an individual to make a tax refund both for himself and for relatives. We will tell you in this article how much you can get back using the education tax deduction and whose education it applies to.

Tuition tax refund

Subp. 2 p. 1 art. 219 of the Tax Code of the Russian Federation provides personal income tax refund when purchasing educational services through the use of a tax deduction for education. The Tax Code of the Russian Federation allows this to be done in several ways:

return tax for your education;
implement personal income tax refund from a tax deduction for a child’s education;
reimburse personal income tax for the education of a brother/sister;
return personal income tax for training to wards.

The maximum possible amount that can be deducted when carrying out these actions should not exceed 120,000 rubles, i.e., up to 15,600 rubles can be reimbursed. tax (120,000 × 13%). When paying for children's education, the maximum deduction for each child/ward is set at 50,000 rubles, and personal income tax on it will be 6,500 rubles. (50,000 × 13%).

IMPORTANT!The specified limit is 120,000 rubles. is determined taking into account all types of social deductions for individuals. For example, a citizen, having spent 80,000 rubles in 2017. for your training and 70,000 rubles. for treatment, will be able to return tax only from 120,000 rubles. The balance is 30,000 rubles. (80,000 + 70,000 - 120,000) is not carried over to the next year.

For details on the application of social deductions, see .

Tax deductions for education: list of documents

Providing a deduction is possible if you have the following set of documents:

an agreement on the basis of which services in the field of education are provided;
license for educational activities;
document confirming family connection, guardianship;
certificate of study form;
payment documents;
2-NDFL.

To take advantage of the deduction during the year in which the expenses were actually incurred, you need to contact the Federal Tax Service with these documents, which will issue a notification of the right to deduction. And based on this notification, the tax will be returned to the place of work.

You can also receive compensation directly from the Federal Tax Service. But this can only be done at the end of the year in which the right to deduction arose. In this case, a declaration in form 3-NDFL will be added to the above set of documents. From the moment the documents are received, the Federal Tax Service Inspectorate conducts a desk audit within no more than 3 months, after which, within 1 month, it makes a decision and, if positive, refunds the tax that was overpaid through the use of a tax deduction for education. The period during which an individual can exercise his right to deduction is limited to 3 years (letters of the Ministry of Finance of Russia dated November 17, 2011 No. 03-02-08/118, dated October 27, 2011 No. 03-04-05/7-815).

How to apply for a social tax deduction for your education

An individual can take advantage of a tax deduction for training:

when receiving higher education;
improving skills;
taking courses (language, driving, etc.).

Is it possible to receive social benefits if studying remotely? Find out.

Example

The citizen completed courses at a driving school in 2017 and also underwent advanced training.

In doing so, they incurred the following expenses:

for courses at a driving school - 60,000 rubles;
promotion professional level— 50,000 rub.

A citizen has the right to claim a deduction of 110,000 rubles. (50,000 + 60,000) with supporting documents.

At the same time, the main condition for receiving a tax deduction for training is that the training organization has a license for educational activities.

How to apply for a tax deduction for education? The list of documents in this case is almost similar to that indicated earlier:

agreement with the educational institution;
license for educational services;
documents confirming the fact of payment;
certificate 2-NDFL.

declaration 3-NDFL, if it is decided to receive a deduction from the Federal Tax Service.

For information on obtaining a certificate in form 2-NDFL, see the article .

Tax deduction for a child’s education at a university and other institutions in 2017

There are some features of the emergence of the right to apply a tax deduction for education when children receive education:

daughter/son must be no older than 24 years old;
form of education - full-time only;
An educational institution must have a license that confirms its educational status.

If these requirements are collectively met, then by collecting the necessary package of documents and filling out the 3-NDFL declaration, an individual can count on a tax deduction for education.

In this case, full-time education can be provided by the following institutions:

private educational school;
kindergarten;
child development center;
music school, art studio, sports club;
university, school, college;
other educational institutions.

Example

The citizen has two children under the age of 24. One child is engaged in painting, the other is studying at the evening department of the university.

During the year, the citizen incurred the following expenses:

for painting - 60,000 rubles;
for higher education - 150,000 rubles.

A citizen can take advantage of a deduction of 50,000 rubles. only from the funds spent on drawing, because The form of education for the 2nd child is evening and no refund is provided in this case.

The tax deduction for education is applied on the basis of the above-mentioned package of documents, and the degree of relationship in this case will be confirmed by the child’s birth certificate.

IMPORTANT!If an individual paid for the education of children from maternity capital funds, it will not be possible to return personal income tax.

For other deductions that a parent can take advantage of, see the article .

Tax deduction for sibling's education

An individual, as already noted, can take advantage of a tax deduction for education on amounts allocated for the education of a brother/sister.

To do this you need to:

the specified training was also carried out with a license;
brother/sister's age was under 24 years;
training took place full-time.

About whether a deduction is possible when part-time education, read the material .

It should be noted that a brother/sister can be considered as such if there is at least one common parent.

The deduction is received provided that the taxpayer himself appears in the agreement with the educational institution and payment documents. To confirm the degree of relationship, photocopies of the birth certificates of the applicant and the student are provided.

How to get a tax deduction for a student's education

If a citizen has rights to guardianship, he can take advantage of a tax deduction for the education of a legal ward.

Refunds are possible:

if the educational institution has an educational license;
the ward is no more than 18 years old;
education is full-time.

IMPORTANT!After the ward turns 18 years old, the right to a tax deduction for education from the person paying for his education also remains until the student reaches 24 years of age.

To receive a deduction in this situation, a document confirming guardianship is added to the required documents sent to the Federal Tax Service.

Results

By taking advantage of the personal income tax deduction for training, you can reimburse part of Money spent on education. But in order to do this, you need to choose the right educational institution: the lack of a license for educational activities may prevent you from receiving a tax refund.

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 training.

A tax deduction is the portion of income that is not subject to tax. Therefore, you can return the tax paid on expenses incurred for 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.

In what cases can you get a tax deduction for your own training?

You can take advantage of the social tax deduction for your own education and get part of your expenses 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 working and pay income tax(all employees pay it);

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

The amount of tax deduction for your own training

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

You can't get your head around more money than transferred to the income tax budget (about 13% of the 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 university education 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 tax deduction amount 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 rub.

In what cases and in what amount can you receive a deduction for the education of your children?

You can receive a social tax deduction for the education of your children if the following conditions are met:

the child is no more than 24 years old;
the child is studying full-time ( kindergarten, school, full-time university, etc.);
the agreement for payment for educational services is drawn up for you (or your spouse);

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

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

correspondence education at a university for his daughter Katya in the amount of 30 thousand rubles;
training in fee-paying school to 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 31 thousand rubles.

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

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

In what cases can you get a deduction for the education of your brothers/sisters?

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

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

Amount of tax deduction for education of brothers/sisters

The amount of deduction for 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 training, but not more than 15,600 rubles per year.

Example: In 2018, Ivanov A.A. paid for my education sibling Ivanova V.A. at a university for full-time study in the amount of 80,000 rubles. At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax 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 prepare the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions for submitting documents to the tax authorities. If you have any questions while working with the service professional lawyers We will be happy to advise you.

When should I submit documents and for what period can I get a tax refund?

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

declaration 3-NDFL;
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 receive a tax deduction?

You can only get a refund for tuition for those years in which you paid directly. However, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for training in 2018, you can return the money only in 2019.

If you did not apply for a deduction immediately, then you can do it later, but no more than three last year. For example, if you studied and paid for your studies at a university in 2014-2018 and did not receive a tax deduction, then in 2019 you can get your tax back only for 2016, 2017 and 2018.

The entire procedure for obtaining a deduction usually takes from three to four months (most of the time is spent checking 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 until the end of the calendar year. You can find details about receiving a deduction through your employer in our article:

A tax deduction is a system of compensating citizens for part of the costs of purchasing housing, educational and medical services, purchase of pension and health insurance. Who can receive a deduction for training, what rules for obtaining a deduction have been in effect since 2016, and what documents are required for this - read below.

What is the Tuition Tax Credit?

The tax deduction for training is a social tax deduction, regulated by the provisions of Art. 219 of the Tax Code of the Russian Federation. What is the essence of the social tax deduction for education? A citizen, having spent money on educational services, can partially reimburse these expenses by returning part of the income tax he paid.

Important! Many people think that the deduction is given only for studying at a university - this is not so. Expenses for a private kindergarten, school, additional education - art, music, language school- can be reduced by the amount of tax deduction. Studying at a driving school or continuing education courses is also a reason to claim a deduction. Tutoring fees to an entrepreneur with a patent can also be deducted.

Amount of social tax deduction from taxable income individual limited - 120 thousand rubles per year, which means the maximum amount of money that can be returned is 120,000 * 13% = 15,600 rubles.

The tax deduction for education has a number of nuances:

120 thousand rubles is the total deduction for all social expenses: education, treatment, and additional insurance. Let’s assume that citizen Fetisov, having spent 30 thousand rubles on studying at a driving school, 100 thousand rubles on purchasing a health insurance policy and 10 thousand rubles on dental treatment, will receive a deduction in the amount of 120 thousand rubles. “Overexpenditure” of 20 thousand rubles is not subject to deduction;
unlike the deduction for treatment, the educational deduction also applies to study abroad;
The deduction is also given for the education of children, but then its maximum amount is 50 thousand rubles. If the deduction is provided for expenses on the education of a sister or brother, the maximum is 120 thousand rubles;
Unlike property deduction, a tax deduction for education can be received every year - provided that you have incurred educational expenses;
the balance of the deduction cannot be transferred to the next year - having spent 100 thousand rubles on education in 2015, you have no right to count on a deduction of 20 thousand rubles in 2016 as a balance from 2015 and a deduction of 120 thousand rubles for 2016;
if you receive a deduction for your education, then the form of education does not matter, but to deduct for a family member, you only need full-time education;
You cannot get a deduction for your spouse’s education, but both parents can simultaneously claim a deduction for your child’s education;
The deduction is given only if you paid the expenses yourself. If your employer paid or you spent on studying maternal capital- you are not entitled to a deduction.

How to get your education tax credit back

To receive a social deduction for training, you must be an officially employed citizen and receive a salary from which the employer withholds income tax.

Attention! Despite the fact that since 2015 tax rate for dividends is equal to 13%, as for personal income tax, they are not included in the calculation of income for obtaining tax deductions (clause 5 of article 1 of Federal Law No. 366 of November 24, 2014).

That is, a non-working pensioner who paid for his granddaughter’s education in art school, has no right to deduction. Just like an entrepreneur on a simplified or imputed tax - since on his income he pays not personal income tax, but a simplified or imputed tax, respectively. But an individual entrepreneur on OSN has the right to social deductions.

The statute of limitations for the education tax deduction is three years after the money is spent. For example, if you studied at a driving school in 2014, you can receive a deduction in 2015, 2016 and 2017. In 2018, you will already lose the right to deduction.

The amount of social deduction for education is limited to two amounts: the maximum amount of deduction provided and the amount of personal income tax paid for the year in which educational services were received. Let's explain with an example.

In 2015, Inga Fedorovna Dolgova paid for her daughter Olga’s first year of study at prestigious university- 100 thousand rubles and preparation for admission from tutors - 30 thousand rubles. Inga Fedorovna's expenses amounted to 130 thousand rubles. Dolgovaya's salary is 50 thousand rubles per month. For 2015, she paid personal income tax in the amount of 50 thousand * 12 months * 13% = 78 thousand rubles. Inga Fedorovna has the right to a deduction of 50 thousand rubles - because she pays for the child’s education. This means that she should be returned 50,000*13% = 6,500 rubles. She will not be able to get a deduction from the balance of Dolgovaya’s expenses (80 thousand rubles).

But if Olga Dolgova herself paid for the training directly, then she has the right to the maximum deduction amount - 120 thousand rubles. Let's assume that Olga Dolgova is already working, her salary is 10 thousand rubles per month. Then the amount of personal income tax paid for 2015 is 10 thousand * 12 * 13% = 15,600 rubles. Olga Dolgova has the right to a refund from the budget of exactly the amount of income tax that she paid on her wages for 2015 - 15,600 rubles.

Important! If a child both studies and works, parents can still receive a deduction for the child, but spouses social deduction They cannot pay for each other’s tuition.

Tax deduction for studying at a university

Our country ranks first in the world in terms of the number of people with higher education. This means that every second person has the right to a tax deduction when studying at a university. What criteria must be met in order to receive a social deduction for studying at a university?

First of all, the university must have a license or other confirmation of the status of an educational institution. The Ministry of Finance, in letter No. 03-04-05/7-203 dated April 15, 2010, allowed even the charter of a business school to be recognized as such a document. We remind you that deductions are also available for studying abroad.

The next criterion is the form of training. The deduction is provided for the entire period of study at the university, even if the student took an academic leave. If you apply for a deduction for your own training, you will receive a deduction of a maximum of 120 thousand rubles, and the form of training can be any - full-time, part-time and even distance learning.

If you paid for the education of your own child, then receiving a deduction is possible only for full-time education and until the child turns 24 years old. A deduction for the education of a warded child can be received until the warded child reaches 18 years of age.

If a deduction is provided for education paid for a brother or sister, then you have the right to count on the full amount of the deduction. Conditions for studying at full-time department is saved.

Attention! Immediately indicate in the contract with the university for the provision of paid services the one who will then receive a deduction for training - in order to avoid problems with the reimbursement of income tax amounts. So, if a parent pays for a child’s education at a university, then the parent must be indicated as the payer.

Documents for tax deduction for education

The list of documents for obtaining a tax deduction for education depends on whether the citizen himself or his family members received education. In addition, since 2016, a tax deduction can be obtained not only in cash at the tax office - through a refund of previously paid personal income tax. According to the new rules, starting from 2016, the deduction can also be realized by the employer - in this case, he will not withhold income tax from your salary. What documents do I need to collect for a tax deduction for education?

So, in 2015 you had the right to a deduction - you paid for your own studies. If you want to return the tax deduction for training through the inspection, then you need to collect the following package of documents by 04/30/2016:

Declaration 3-NDFL for 2015 - filled out for all income you received from all employers and educational expenses incurred;
2-NDFL certificates for 2015 from all places where you work - they will confirm your income and income tax paid. The data from the 2-NDFL certificates must correspond to the numbers in;
passport;
with the details of the bank account from which you want to receive money;
agreement with educational institution indicating the cost of training and the payer, as well as all additional agreements to the contract;
a copy of the license of the educational institution;
copies of documents confirming payment.

This is the main package of documents for obtaining a tax deduction for training. If you are going to receive a deduction for the education of other family members, then in addition you need to provide:

child's birth certificate;
certificate from an educational institution - confirmation of full-time study;
marriage certificate - if one parent paid, and the second receives a deduction;
birth certificate of a brother or sister;
birth certificate of the educational services payer for a brother/sister - to confirm the relationship;

To receive a tax deduction for studying abroad, you additionally need similar documents from a foreign educational institution and their notarized translation. You take this entire package of documents to the tax office at your place of residence. Tax officials will take certified copies of all documents from you, and will review the originals on site and return them.

Tax inspectors have the right to check documents three months after receiving them. After the audit is completed, the tax authorities have 10 days to inform you of the result. The inspectors are then given one month to transfer the money to your bank account.

Thus, by providing a package of documents to deadline for submitting 3-NDFL - April 30, 2016, you can count on receiving money at the maximum at the end of August 2016.

You can receive a tax deduction for training in 2016 in another way - from your employer (according to Letter of the Federal Tax Service No. BS-4-11/20124@ dated November 18, 2015). To do this, you must provide all the above documents to the tax office, except for the 3-NDFL declaration.

Documents for a tax deduction for education can be submitted to the Federal Tax Service without waiting for the end of the year in which education expenses were incurred. Tax officials check the documents and provide a notification to the employer with the amount and type of tax deduction. The employer, based on this notice, ceases to withhold and remit the employee’s income tax until the deduction amount is exhausted. If the year has ended and the entire deduction has not yet been reimbursed to the employee, then the remainder will need to be received from the tax office. Let's explain with an example.

In January 2016, Igor Sergeevich Prokhorov paid for the next semester of obtaining his degree business administration in the amount of 100 thousand rubles. Igor Sergeevich has no other social expenses. Prokhorov has the right to a deduction of 100 thousand rubles. Igor Sergeevich decided not to wait until the end of 2016 - in February he submitted documents to the tax office to receive a deduction at work. In March, tax officials gave Prokhorov a notice, which he brought to the accounting department.

The accountant, starting in March, when calculating wages for payment, does not withhold personal income tax from Prokhorov - until Prokhorov receives the income tax due to him for refund: 100 thousand rubles of expenses * 13% = 13 thousand rubles. Igor Sergeevich’s salary is 50 thousand rubles, he has no right to standard tax deductions, he has no children or guardians. For March, Prokhorov exercised the right to a deduction in the amount of 50 thousand * 13% = 6500 rubles, the same for April - a total of 13 thousand rubles for two months. This means that Igor Sergeevich received a tax deduction; from May, the employer resumes withholding and transferring Prokhorov’s income tax as a tax agent.

Throughout life, every person studies himself or pays for the education of his children. Don't forget that you have the right to have some of your education expenses reimbursed by receiving a tuition tax credit. In 2016, the rules for obtaining deductions were simplified - follow the materials on our website to receive timely information about your rights as a personal income tax payer to deductions.

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

How is the personal income tax refund for training carried out?Does distance learning at a university give the right to a deduction?

A tax deduction is understood as the amount of money by which the tax base should be reduced.

All tax deductions are provided for in the Tax Code, and the same law also defines the procedure for obtaining them. The tax deduction for education that interests us is enshrined in Article 219 of the Code and refers to the types of social deductions.

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

The law allows you to return a tax deduction for studies both when paying for your own education and in the case of paying for the education of loved ones. In particular, a citizen who has made payment may claim a tax deduction:

Own training in any form.
Education of a child under 24 years of age who has received full-time education.
Full-time education of a minor ward/ward.
Full-time education for a former ward/ward under the age of 24.
Full-time education of full/half-siblings (until they reach 24 years of age).

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

It is worth emphasizing that in the case of correspondence education, a citizen will receive a tax deduction for education only if he pays for his own studies.

You can receive a tax deduction for the education of children not only in cases of receiving education at universities, but also if you have an appropriate license to study in other educational institutions, such as:

school;
kindergarten (the deduction applies only to educational services, but not to the maintenance of a child in a preschool educational institution; the cost of educational services in the agreement with the kindergarten must be separated from other services);
institution additional education child (for example, School of Music, art school, Sport section etc.);
institution of additional education for adults (for example, driving school, advanced training courses, etc.).

The statuses and types of educational institutions are determined by the Law “On Education”.

A tax deduction for training is also provided if the student is studying in the prescribed manner was on academic leave.

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

Moreover, Tax Code There are no restrictions on the payment of tax deductions for education, whether the child is studying at a Russian educational institution or foreign.

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

To apply for a tax deduction for training paid for in 2019, in addition to the 3-NDFL declaration, you must submit the following documents to the tax office:

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

In some cases, when applying for a tax deduction for education, the list of documents is supplemented with other papers (for example, if you change the amount of tuition fees, you will need an order or instruction about this).

If a citizen, when filing a tax return, calculates the amount of tax that is due for refund from the budget, then an application for a personal income tax refund must also be attached to the documents for a tax deduction for education for 2018.

In this case, the entire amount of tax that was paid in excess must be returned to the citizen within 1 month after filing the appropriate application, but not earlier than the desk tax audit is completed.

When a citizen submits copies of documents to the Federal Tax Service to receive a tax deduction for education, he should take the originals with him so that the tax inspector can check the papers if any doubts arise.

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

Let's move on to the question of how to get a tax deduction for education. In order to receive a tax deduction, you must fill in the Federal Tax Service at the place of registration tax return according to form 3-NDFL. The statute of limitations for filing a tax deduction for education is 3 years. That is, in 2019, a tax deduction for education can be obtained on returns for 2016-2018.

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

The amount of tax deduction for education is limited to the following limits:

if the costs of paying for education are related to the education of your children/wards/wards, then a tax deduction for education can be received in the amount of 50 thousand rubles. per year for each child;
if a citizen paid for his own education or the education of his brothers/sisters, then the tax deduction for education will be 120 thousand rubles. in year. But in this case, you should remember that this amount includes all social tax deductions that a citizen can claim. Therefore, the applicant has the right to choose how to take this amount of deductions.

How to correctly calculate the tax deduction for studies

Calculation of tax deduction for your training (up to 120 thousand rubles) In 2018, A. paid 50 thousand rubles for her studies.
The amount of personal income tax that the employer withheld from her is 31 thousand rubles.
Training costs amount to 50 thousand rubles. Accordingly, the amount to return A. will be 6,500 rubles. (50 thousand rubles * 13%).
A. paid income tax in the amount of 31,200 rubles. (which is more than 6,500 rubles); Her training expenses are less than the established limit of 120 thousand rubles. - accordingly, she will be able to receive a tax deduction for training in full size— 6500 rub. in a year.
Calculation of tax deduction for your training (over 120 thousand rubles) In 2018, A. paid 145 thousand rubles for training.
In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
Training costs amount to 145 thousand rubles. But since tax legislation sets a limit of 120 thousand rubles, the amount that A. can claim is 15,600 rubles. (RUB 120 thousand * 13%).
A. paid income tax in the amount of 31,200 rubles. (which is more than 15,600 rubles) - accordingly, she will be able to receive a tax deduction for training in full - 15,600 rubles. in a year.
Calculation of tax deduction for child education
In 2018, A. paid 80 thousand rubles for her daughter’s full-time studies at the university.
In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
The amount of personal income tax that the employer withheld from her is 31,200 rubles.
The expenses for training daughter A. amount to 80 thousand rubles. But since tax legislation sets a limit of 50 thousand rubles, the amount that A. can claim is 6,500 rubles. (50 thousand rubles * 13%).
A. paid income tax in the amount of 31,200 rubles. (which is more than 6,500 rubles) - accordingly, she will be able to receive a tax deduction for training in full - 6,500 rubles. in a year.
Calculation of tax deductions for paying for the education of several children In 2018, A. paid 80 thousand rubles for her daughter’s full-time education, 40 thousand rubles for her son in kindergarten, and 60 thousand rubles for her daughter’s correspondence education at the institute.
In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
The amount of personal income tax that the employer withheld from her is 31,200 rubles.
Regardless of the amount spent on training, the law sets a limit of 50 thousand rubles. for each child.

For her daughter, who is a full-time student, A. will receive a tax deduction in the amount of 6,500 rubles. (50 thousand rubles * 13%); for a son in kindergarten - 5200 rubles. (40 thousand rubles * 13%); A. will not receive anything for her second daughter, since the child is studying by correspondence.
Calculation of tax deductions for your education together with other social deductions In 2018, A. paid 90 thousand rubles for her training. and spent 40 thousand rubles on her husband’s treatment.
In 2018, A. earned 240 thousand rubles. (20 thousand rubles * 12 months).
The amount of personal income tax that the employer withheld from her is 31,200 rubles.
The amount of expenses incurred by A. in 2018 amounted to 130 thousand rubles. Since the law sets a limit of 120 thousand rubles, A. will be able to receive only 15,600 rubles. (RUB 120 thousand * 13%).

Thus, you can receive a tax deduction for training by submitting a 3-NDFL declaration to the Federal Tax Service at the place of registration within 3 years following the year of payment for training. Moreover, the payment agreement should be concluded not with the student, but with the one who will pay for the training.

Tax legislation does not contain restrictions on which educational institution a citizen studies at - foreign or Russian. But the Tax Code sets appropriate limits, beyond which a tax deduction cannot be obtained.

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