Tax deduction for studying at a university. Social tax deduction for education

Personal income tax is a tax applied to sources of income. Its size is 13%.

Many citizens are concerned about the question: is there any provision for tax deduction on training costs? Let's look at this problem in the article.

Refund of study costs

If a person receives a salary or has another source of income from which personal income tax is withheld and at the same time pays for training, then he can return up to 13% of the cost of training.

What is this?

In accordance with Art. 219 Tax Code In the Russian Federation, when incurring expenses for training, an individual has the right to receive a deduction. In other words, a person has the opportunity to return part of the funds spent on training.

A tax deduction is a portion of income that is not subject to taxes.

Consequently, a citizen has the right to return tax on education costs.

If you are officially employed and pay for your studies, you can return part of the funds. The amount of this money is 13% of the cost of education.

Who can I get it for?

A citizen who has paid for:

• Own studies. In this case, the form of education does not matter - full-time, part-time, part-time, part-time, etc.
• Children's education. In this case, it is necessary to comply with the requirement - its age should not exceed 24 years old. Training must be conducted face-to-face.
• Educational activities of the supervised family member. Requirement: age should not be older 18 years, studies are carried out full-time.
• Education of the former supervised family member. Condition: age does not exceed 24 years old, educational activities must take place full-time.
• Paying for your brother or sister's education. Requirement: age must not be more than twenty-four years. For the individual paying for their studies, they must be full-blooded (both parents are common) or half-bred (one common parent).

A tax deduction for your own studies can be obtained if the following provisions are met:

1. You paid for educational services at an official educational institution. The statuses and types of such institutions are determined by the Law of the country of 1992 No. 3266-1;
2. You have an official place of work and pay personal income tax (every employee who works for hire pays it).

You can receive a tax deduction even if the citizen studied at a driving school. This right is provided for in Art. 219 of the Tax Code of the Russian Federation. To receive it, you will need the same package of documents as to receive a deduction for studying at other educational institutions.

Statute of limitations

The statute of limitations is the period during which you can receive a tax deduction for your studies.

Its term is 3 years.

It turns out that in 2019, citizens who began educational activities no earlier than three years ago - in 2012 - have the right to return part of the funds spent on education.

Calculation of personal income tax reimbursement for training

There is a restriction on receiving a deduction for tuition fees - you cannot return more funds than were transferred to the budget, that is, no more than 13%. How to calculate the deduction?

In the first example, consider the deduction for your own studies. Information: in 2012 Ivanov P.A. contributed 60,000 rubles to the university. A citizen’s income for this year is 600,000 rubles. (monthly 50,000 rubles). the amount of income tax paid, withheld by the employer, is RUB 78,000.

Calculation. Study expenses are equal to 60,000 rubles, based on this, 7,800 rubles are credited for refund. (13% of the total amount). For 2013 Ivanov P.A. contributed a tax of more than 7,800. Training costs turned out to be less than the limit, the amount of which is 120,000 rubles. (in accordance with the law, the training limit is 120,000 rubles). Based on this, we conclude - Ivanov I.A. received a deduction in the amount of - RUR 7,800.

In the second example, consider calculating the deduction for a child’s education. Information: in 2019, citizen L.V. Petrova contributed funds for her daughter’s studies at the university - 80,000 rubles. Her income for this year is 300,000 rubles. (25,000 monthly). The amount of tax paid for the year is RUR 39,000.

Calculation. The costs of educational activities are equal to 80,000 rubles. Based on this, 10,400 rubles are included in the refund. (13% of RUB 80,000). For 2019 Petrova L.V. paid a tax exceeding 10,400 rubles. However, the law sets a limit of 50,000 rubles. for the education of children, brothers and sisters. Consequently, a citizen can receive a deduction in the amount 6500 rub.(RUB 50,000 *13%).

Maximum amount

Since 2009, the legislation of the country has established the following legal status– deduction for the cost of paying your own educational activities is no more than RUR 15,600.

The largest possible deduction for the education of a child (brother, sister) is 50,000 rubles. annually for parents.

When registering several deductions at once, a restriction will be set - 120,000 rub.. in year.

What if there are several students in a family?

Let's look at an example of how much the tax deduction will be equal to if there are several children in a family.

In 2019, citizen P.A. Morozov contributed money to my daughter’s education – 80,000 rub.., for my son kindergarten – 40,000 rub.., for her daughter’s educational activities at the institute by correspondence – 60,000 rub.. For 2019 Morozov P.A. earned 300.000 rub. (monthly 25,000 rub.). The income tax amount is RUR 39,000.

Calculation. Regardless of the cost of education, the country’s legislation provides for a limit of 50,000 rubles per child. Consequently, for the first daughter the citizen will receive a deduction in the amount 6,500 rub.. (13% of 50,000 rubles), there will be no deduction for the second daughter, since she is studying part-time. For my son in kindergarten - 5.2000 rub.. (13% of 40,000 rub.).

How to get a refund?

To receive a refund, you will need to obtain a number of documents and contact the appropriate services. How to correctly collect a package of documentation and submit it to receive a deduction? Let's look at these questions in more detail.

Where to contact?

To receive a deduction for your studies, you will need to submit an application to the tax authorities.

There are several ways to submit documentation:

1. Personal presence. You will need to contact the district tax office at your place of residence. With such a submission, all documentation will be checked by an inspector. He will clarify on the spot what documents or extracts may still be necessary, as well as what needs to be corrected.
2. Confidant. In such a situation, a notarized power of attorney will be required for the representative. It is immediately worth noting that some tax authorities accept the collected package of documentation using a handwritten power of attorney. You need to find out about this in each department.
3. Sending by mail. If you decide to send documents by mail, then you need to select the “Valuable letter with inventory” category. In this case, the documentation must be enclosed in an unsealed envelope, 2 inventory forms must be completed and the enclosed papers must be listed. Using this method, you do not need to visit the tax authorities in person. However, if there are errors or a number of documents are missing, this will become known only two months after sending.

Attention! The 3-NDFL declaration, along with the package of documentation required for the transfer of funds, can be submitted throughout the year.

It is possible to receive a tax refund directly at your place of work. To do this, an employed citizen should contact the accounting department of his enterprise and provide all the same documents as when applying to the tax office.

Documentation

To receive a deduction, you will need to collect the following documentation:

• Declaration of type 3-NDFL.
• Help on the form. You can get it locally work activity. Attention! If a citizen works in different positions and places during the year, then he is required to obtain a certificate from all places of work!
• A training agreement concluded with an educational institution. It must indicate the cost of training. The tax authorities will need to submit a photocopy of the agreement, previously certified by the applicant. It is mandatory to sign each page of the photocopy! The contract also requires to list the license details confirming the legal conduct of educational activities. If there are no details, then you must provide a photocopy of the license. If during the calendar year the cost assigned for training has increased, you will need to submit documentation confirming this fact. Its role may be played by a secondary agreement, which indicates a new price.
• Passport.
• A statement indicating that the person has the right to generate a deduction.
• Photocopies of documents of payment nature. They act as confirmation that you have paid for your studies. Payment papers are issued in the name of the citizen with whom the contract for educational activities was concluded.

If a tax deduction is received for the education of a brother, sister or children, then you will additionally need to submit the following documents:

• A certificate confirming that a person is in full-time study. You must receive the document at an educational institution if the form of study is not specified in the contract;
• Birth certificate – original and certified copy;
• Photocopy of marriage certificate. It will be required if the documentation is issued for one spouse, and the deduction will be made to the other;
• Documents indicating relationship (if a tax deduction is due for the education of a brother or sister). Evidence of their birth will be required.

Filling out the declaration

Filing a declaration can be done in several ways:

1. In paper form - you will need to submit two copies. One remains with the tax authorities, the other is returned. The second copy will serve as confirmation that the declaration has been submitted;
2. By mail with description. In this case, you need to save the inventory of the investment and the receipt. The number written on the receipt will serve as the day the declaration was submitted;
3. In electronic form. In this case, you will need to use the Internet services of an EDF operator. It ensures the exchange of information and data between the tax service and taxpayers.

Basic rules to remember when filling out the declaration:

• Filling out must be done by hand in block letters. Another filling option is to use a printer. You will need to use blue or black ink.
• The taxpayer's INN number must be placed at the top of each page. In the same place you must indicate his full name.
• Taxes are indicated in rubles. Rounding rules are required.
• Do not double-sided or contain corrections.
• Blank pages of documents do not have to be printed.
• At the bottom of the pages (with the exception of the title page) you will need to put a signature and the date the declaration was issued.
• Do not staple or otherwise join sheets of documents.

You can also fill out the declaration using free program"Taxpayer Yu", service " Personal Area» on the official website of the territorial tax service or in specialized companies.

How long to wait?

Payment of tax deductions is carried out exclusively for those years in which payment was made.

You can submit a declaration and receive money only in the next year after the year in which expenses for educational activities were incurred.

For example, if training was paid for in 2019, then a deduction for it can only be received in 2019 and the two subsequent years.

Personal income tax reimbursement for training – the possibility of receiving a portion financial resources spent on training. In this case, it is only necessary to comply with several conditions - the presence of an official place of work (transfer of personal income tax to the budget by the employer), age not exceeding 24 years, full-time education. The only exception is when a person pays for their studies on their own. Then he can learn in other forms.

Documents for tax deduction for education submitted to the tax authorities along with the 3-NDFL declaration. They carry information about the amount of expenses incurred, the amount of income tax withheld from the taxpayer, as well as the status educational institution.

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

Citizens have the right to receive education, which can be either free or paid. In case of concluding a contract for paid training with a specialized organization individual it becomes possible to return part of the funds spent on studies in an amount not exceeding the amount transferred from the received personal income tax(Subclause 2, Clause 1, Article 219 of the Tax Code of the Russian Federation).

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

Why do you need documents confirming training?

To confirm the right to a refund of part of the income tax, the taxpayer must prepare a 3-NDFL declaration for the corresponding period. Attached to it is a package of documents, on the basis of which the Federal Tax Service authorities conduct a desk audit within 3 months. If it is successfully completed, the individual may receive funds in the amount of the deduction stated in the declaration.

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

List of documents for obtaining a tax deduction for education

A declaration in form 3-NDFL is submitted to the tax office and the following documents are attached (copies and originals for authentication):

• a copy of the agreement with the educational institution;
• a copy of the educational institution’s license to conduct such activities;
• 2-NDFL certificate from the place of work about the amount of income received and the tax withheld for the required tax period;
• documents on payment of studies;
• in case of payment for educational services not for oneself - copies of documents confirming the family relationship between the taxpayer and the person undergoing training.

Innovations in providing deductions in 2016

Starting from 2016 return personal income tax amount Part of the amount spent on training will be available directly from the employer. These changes were introduced into the Tax Code of the Russian Federation (clause 2, article 219) of the Federal Law dated 04/06/2015 No. 85-FZ.

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

If, after receiving an application for the use of social deductions, the employer withholds personal income tax without changes, he must return the excessively withheld amounts in accordance with Art. 231 of the Tax Code of the Russian Federation in non-cash form at the request of the employee.

Last updated March 2019

List of documents for registration of deductions

In order to apply for a tax deduction for education, you will need the following documents and information:

for teaching children

1. copy child's birth certificate;
2. , confirming the child’s full-time education (required if the contract does not indicate the form of education). Submitted to the Federal Tax Service original certificates
3. copy of marriage certificate(required if the documents are issued for one spouse, and the other receives a deduction for the child’s education)

When filing a tax deduction for brother/sister additionally provided:

1. copy own birth certificate;
2. copy brother/sister birth certificate;
3. certificate from educational institution , confirming full-time study (required if the contract does not indicate the form of study). It is submitted to the Federal Tax Service original certificates

When applying for a tax deduction for studying abroad, the following are additionally provided:

1. notarized translations all documents drawn up in a foreign language;

It should be noted that in order to avoid delays and refusals, you should contact the tax service with the most complete package of documents.

Preparation of documents using the "Return Tax" service

The "Return Tax" service will help you easily and quickly prepare a 3-NDFL declaration and an application for a tax refund, responding to simple questions. In addition, he will also provide you with detailed instructions on submitting documents to the tax authorities, and in case of any questions when working with the service professional lawyers We will be happy to advise you.

How to certify copies of documents?

By law, all copies of documents must be certified by a notary or independently by the taxpayer.

To certify yourself, you must sign every page(not every document) copies as follows: “Copy is correct” Your signature / Signature transcript / Date. Notarization is not required in this case.

A tax deduction is a system of compensating citizens for part of the costs of purchasing housing, educational and medical services, purchasing 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- artistic, musical, 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.

The size of the social tax deduction from the taxable income of an individual is limited - 120 thousand rubles per year, which means that 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 maternity capital on your studies, 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 deducts 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 size of the social deduction for training is limited to two amounts: the maximum amount of the deduction provided and the amount of personal income tax paid for the year in which they were received. educational services. 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, tax deductions can be received not only in cash, but also in tax office- by returning 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;
• an agreement with an educational institution indicating the cost of training and the payer, as well as all additional agreements to the agreement;
• 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.

You can reimburse expenses for your child’s education through a tax deduction at work or at the Federal Tax Service. The procedure consists of collecting and processing documents, submitting them to the tax authority, checking and making a decision on granting a deduction, transferring Money.

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The deduction is provided to parents who paid for their children in various educational institutions: universities, technical schools, schools, kindergartens, and specialized organizations.

A prerequisite is the execution of a training agreement for the taxpayer. An educational organization providing services must have a license.

The following conditions must also be met:

• the child has not reached 24 years of age;
• studies are conducted full-time;
• the parent made the payment using his own funds (not from maternity capital, charitable foundation etc.);
• the applicant is a personal income tax payer, i.e. has official income taxed at a rate of 13%;
• there is documentary evidence of training costs;
• payment was made no earlier than 3 years ago (the established statute of limitations).

The right to deduction is lost if the child marries before reaching the age of 24.

Law

Tax deductions for payment of educational services for children are regulated. The procedure for their provision is established in paragraph 2.

Declaration forms for obtaining tax deductions are annually approved by orders of the Federal Tax Service of Russia. Thus, by order No. ММВ-7-11/671@ dated December 24, 2014, a form was introduced for document execution for 2015 and 2016, and by order of the Federal Tax Service No. ММВ-7-11/822@ dated October 25, 2017 - for 2017 year.

Dedicated to specific issues federal laws and statutory legal acts. For example, according to Article 1 of Federal Law No. 85 of 2015, since 2016, personal income tax payers have been granted the right to refund tax when paying for children’s education through an employer.

Tax deduction for child education

Our socially oriented state tries to provide its citizens financial assistance V various forms. Tax service reimburses part of the costs of educating children by returning to parents the income tax withheld from them previously.

At a university (institute or university)

A tax refund for a child’s education at an institute, university, or academy is possible if three conditions are met:

• The educational organization conducts licensed activities.
• The applicant officially works, personal income tax is deducted for him.
• A child under 24 years of age is a full-time student.

The location of the university or institute does not matter. The tax is refunded for studying in Russian and foreign universities upon receipt of both first and second education.

Tax legislation does not limit the form of ownership of an educational organization: it can be either state or municipal, or private.

Full-time and part-time forms

The benefit is provided only when paying for a child’s full-time education (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation). As explained by the Ministry of Finance, it is impossible to obtain it in the evening, part-time and part-time forms.

Full-time education must be confirmed by the parent with an official document:

• agreement with educational organization, appropriate instructions have been made;
• a certificate from the educational institution in the absence of an indication of full-time attendance in the contract.

Classes in a driving school, clubs, sections, and additional courses are usually conducted on a full-time basis. Full-time learning requires consistency educational process, correspondence – a certain frequency.

Example. Korotkova G.P. paid 28,000 rubles for her 19-year-old daughter’s driving school lessons. Since the form of training was not specified in the contract, the woman took a certificate from the driving school confirming full-time study. She has the right to reimburse 3,640 rubles (28,000 * 13%).

Is there an age limit for children?

The deduction is provided only for the education of children who have not reached 24 years of age on the date of payment (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation).

For example, Valuev’s son R.Zh. is a full-time student at the university. A man pays for his studies monthly (6,500 rubles). On May 5, 2017, Valuev’s son R.Zh. turned 24 years old. Consequently, the man will receive a tax deduction for the child’s education in 2017 before this date (4 months (January-April)). The refund amount is: (6,500 * 4) * 13% = 3,380 (rubles).

Within what period can I return?

For the entire academic period: until the end of the year in which the student turned 24 years old or until the last month of school. You must contact the inspectorate at the end of the year in which you paid for your studies.
When making payments for several years at once, documents are also submitted yearly or once for the three previous years.

In 2019, you can pay for educational services for children for 2017 or immediately for 2015-2017. Submission of documents is allowed both when the child reaches 24 years of age and upon completion of studies.

Sum

The amount of the refund is determined within one year and is limited to:

• the amount of income tax paid to the budget by the parent for the corresponding year (if there was no income subject to personal income tax, then there is nothing to return);
• The maximum possible annual limit for one child is 6,500 rubles, i.e. 13% from 50,000 rubles.

For example, Karachunova O.D. paid for my son’s full-time studies at the institute in 2017 in the amount of 89,000 rubles and for my daughter in music school– 24,000 rubles. During this year, the woman earned 420,000 rubles. Her income tax was 54,600 rubles (420,000 * 13%).

For 2017, a woman has the right to return: 6,500 rubles (the maximum possible amount) for her son’s education and 3,120 rubles (24,000 * 13%) for her daughter’s education. The personal income tax she paid exceeds overall size deduction (9,620 rubles), therefore, Karachunova O.D. will be able to return the full amount.

How to get a?

There are two ways to do this. The first is to contact the Federal Tax Service. The sequence of actions is as follows:

• Payment of tuition during the calendar year (partially by month, semester or in full).
• Preparation and submission of them to the Federal Tax Service at the place of registration of the parent.
• Receipt of funds to the applicant’s personal account specified in the application for deduction.

The second method does not require waiting until the end of the year. Upon written application from the taxpayer, his employer issues a deduction at any time during the year.

To do this you need:

• The employee who paid for the child’s education must submit an application to the Federal Tax Service about the desire to use the deduction.
• Within a month, receive a notification from the tax office confirming the taxpayer’s right to the deduction.
• Submit the received confirmation to the accounting department at work and write an application for early provision of a tax deduction.

Required documents

Basic documents: and application. However, they are filled out on the basis of certain information that must be officially confirmed.

Therefore, appendices to them are the original of the 2-NDFL certificate about the amount of tax withheld and copies of:

• an agreement with an educational organization issued in the name of the parent;
• certificates of the child’s full-time education, if the contract does not indicate this;
• payment documents;
• student's birth certificate ( court decision about adoption);
• license of an educational institution, if the details are not specified in the contract.

In some cases, the following copies are required:

• marriage certificate (when applying for a deduction by a parent who did not actually pay for his studies);
• decisions of the guardianship authority to establish guardianship for the costs of training the ward.

The application for deduction is completed in free form. The document must indicate the account and Bank details, where the applicant wishes to transfer funds, and the amount to be returned.

Terms and methods of payment

When applying for a deduction from an employer, the tax will no longer be withheld from the first month following the month of filing the application.

After contacting the tax authority, you must wait. The documents are verified within 3 months, then within a month the money is credited to the applicant’s bank account.

Video about applying for a study deduction

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