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Who can get a 13% refund on tuition?

The tuition tax credit is subject to the general requirements for claiming tax credits. Separately, it should be noted that a refund of 13% of the amount of educational expenses can only be obtained if the educational institution has the appropriate license or other document that confirms the status of the educational institution (,). Note that the form of training for obtaining a deduction does not matter ().

Of course, actual tuition costs must be confirmed. In this case, the taxpayer must pay for the educational contract at his own expense. If, for example, educational expenses were paid off from maternity capital, then you will no longer be able to claim a deduction ().

It often happens that one person studies, and another pays for his education. In this case, the second citizen can receive a tax deduction, but only if he paid for education for his brother, sister or children under 24 years of age, or for a guardian or ward until he reaches 18 years of age (and then after the termination of guardianship or trusteeship until he reaches 24 years old). It is also required that the relative receive a full-time education. However, if the taxpayer does not have a family relationship with the person whose education he is paying for, or they are more distant relatives (grandparents and grandchildren; uncles, aunts and nephews, etc.), then he does not have the right to receive a deduction (,) . It will not be possible to take advantage of the deduction if one spouse paid for the education of the other ().

When paying for a child's education, spouses have the right to take advantage of a deduction, regardless of which of them has documents confirming educational expenses. In this case, each spouse must be the parent of the child. If the spouse is not the child’s parent, then he will not be able to take advantage of the social tax deduction in connection with the costs of the child’s education ().

At the same time, the deduction is provided only for the provision of educational services. If an agreement with an educational institution provides for payment for other services (childcare, meals, etc.), then no deduction will be provided for them (letter,). Therefore, it is important to ensure that the costs for education and other services are clearly separated in the contract and in payment documents.

Please note that either parent can apply for a tax deduction for expenses on a child’s education. The income of each spouse relates to jointly acquired property and is joint property, therefore, either spouse has the right to receive a tax deduction from the full amount of training ().

Thus, you can receive a tax deduction for training if the following circumstances exist simultaneously:

• you are a personal income tax payer;
• you pay for your own education in any form, or the education of a brother, sister or children under 24 years of age, or of a guardian or ward until he reaches 24 years of age in full-time form;
• funds from the employer or maternity capital were not used to pay for training;
• you have documents confirming expenses specifically for education, and not other services;
• the educational institution has a license to provide educational services or another document confirming its status;
• you have not spent the limit on all social tax deductions - you must take into account that social tax deductions are calculated cumulatively (120 thousand rubles per year) (). Therefore, if during the reporting year the taxpayer incurred treatment expenses in the amount of 100 thousand rubles. and filed a declaration accepting them for deduction, then he can only use the deduction for training in the amount of 20 thousand rubles;
• tuition fees were paid within three years preceding the year of filing the declaration.

How much can I receive a tax deduction for training?

The maximum deduction amount depends on whose training the taxpayer paid for:

• own training. The amount of tax deduction in this case will be no more than 120 thousand rubles. for the tax period (year);
• education of your child until he reaches the age of 24 years. The deduction amount is no more than 50 thousand rubles. per year for each child;
• education of the ward or ward until he reaches the age of 18, as well as after the termination of guardianship over him until he reaches the age of 24. Only expenses for obtaining full-time education are accepted for deduction. The deduction amount is no more than 50 thousand rubles. per year for each person under guardianship or ward;
• education of their full or half brother (sister) until they reach 24 years of age. And in this case, only expenses for full-time education are accepted for deduction, and the amount of the deduction will not exceed 120 thousand rubles. in a year ().

It should also be noted that the tax deduction in question is provided during the entire period of study, including the period of academic leave ().

What documents are needed to receive a tax deduction for education?

• declaration 3-NDFL;
• certificate 2-NDFL (issued by the employer);
• a copy of the agreement with the educational institution for the provision of educational services;
• a certificate from the educational institution stating that the taxpayer was a full-time student (if the education is paid for by guardians or parents and the form of education is not specified in the agreement with the educational institution (, );
• birth certificate of the child in case of payment of tuition by a parent or guardian;
• documents confirming the relationship of the person for whom the taxpayer is paying for education (child’s birth certificate, birth certificate for oneself and for a brother/sister, a copy of the document establishing guardianship (trusteeship);
• payment documents confirming actual training expenses incurred. These may include a receipt for a receipt order, a bank statement about the transfer of funds, a cash receipt, etc.;
• application for a tax deduction for education (upon initial submission of documents);
• an application for a refund of overpaid tax (after a desk check of documents, but in practice it is submitted simultaneously with the entire package of documents);
• confirmation of the right to receive a tax deduction from the tax office (in case of receiving a deduction through an employer).

Taxpayers are not limited in choosing the country of study. However, if the training took place in a foreign educational institution, then you must provide a license or other documents established by local legislation to confirm the status of the educational institution (,). At the same time, the Federal Tax Service of Russia emphasizes that the submitted documents must be translated into Russian, and the translation must be notarized (). The Russian Ministry of Finance takes a different position on this issue, indicating that the status of a foreign educational institution must be confirmed by relevant documents provided for by the legislation of that foreign state, and notarization of copies of such documents, as well as notarization of their translation into Russian is not required (). However, it would be a good idea to contact your tax office for advice on the documents that need to be submitted.

Financiers are loyal to the issue of providing a deduction even if the training took place not in an educational organization, but with an individual entrepreneur. Moreover, a deduction can be provided even when an individual entrepreneur does not have a license to carry out educational activities - after all, it is not obligatory for them (,).

This social tax deduction is an opportunity to return part of the funds spent on education (both for yourself and for close relatives).

The conditions for receiving this type of deduction are 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?

1. Tax deductions can be obtained for expenses on:
   • own training – in any form training (day, evening, correspondence, etc.);
   • education of children (including adopted children), as well as brothers and sisters aged up to 24 years old, 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 of aged students up to 18 years old(former wards aged up to 24 years old) full-time education;

   Note: Letter No. BS-4-11/20142 of the Federal Tax Service of the Russian Federation dated October 24, 2016 put an end to the dispute about the possibility of claiming a deduction by one spouse for the education of the other. The Federal Tax Service in the above document explained that one spouse does not have the right to receive a deduction for the other, but at the same time he can claim it for his own education, regardless of who paid for it.

Features of the deduction application

1. The maximum deduction for your own education and the education of your brothers and sisters is: 120,000 rub. You can return up to 13% of expenses incurred, but no more 15,600 rubles(excluding the amount of deduction for children’s education);.
2. The amount is 120,000 rubles. is common to all social payments (except for expensive treatment and education of children). What expenses should be included in the tax deduction? the taxpayer decides;
3. Amount of deduction for children's education , is 50,000 rubles. per 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 receive a deduction in the amount of 13,000 rubles, for 3 children – 19,500 rubles. etc.

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

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

Social tax deduction for training expenses 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 conducted it independently and does not have hired teaching staff, a license is not required.

4. You can get a deduction Not only on training costs in state universities, but also in commercial educational institutions (if they have a license):
   • kindergartens and schools;
   • centers for additional adult education (driving schools, foreign language courses, etc.);
   • centers for additional education for children (music schools, sports clubs, etc.).
5. Tax deductions can be obtained for educational expenses both at Russian universities and foreign ones. It should be noted that in this case only expenses related directly to the training process will be refunded. Costs for travel to the place of study, accommodation and meals are not subject to inclusion in the deduction;

The deduction can be obtained only if in the year in which the education was paid there was income taxed with 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 was no income at the time of payment for training. Moreover, by 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, tax authorities, as a rule, refuse to provide a deduction if the applicant did not have taxable income at the time of payment for training.

6. The key factor for claiming a deduction is the date of payment for training, and not its duration. That is, if in one year payment for studies is made for several years, then expenses can only be reimbursed for the year in which expenses were incurred, and not for the entire period of study;
7. The balance of the tax deduction is not carried forward to subsequent periods. That is, if it was not possible to receive the entire deduction in one year, it will not be possible to transfer it to the next year;
8. Tuition deduction – reusable. You can apply it every year within the established limit;
9. Tuition deduction has a statute of limitations - no more than three years from the date of payment for studies. Thus, in 2018, you can return the costs of training paid in 2017, 2016, 2015;
10. The agreement and payment documents must be drawn up by the deduction applicant;
11. Tax deduction is not provided, in case the training was paid in full using maternity capital

Examples of calculating tax deductions for training expenses

Example 1. Deduction for own training

Conditions for receiving a deduction

60,000 rub.

480,000 rub.

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

Tax deduction calculation

Training expenses for 2018 amounted to 60,000 rubles. therefore, the amount to be returned to your hands will be equal to 7,800 rub.(RUB 60,000 x 13%).

Since for 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 personal training worth more than 120,000 rubles.

Conditions for receiving a deduction

In 2018, Petrov I.A. paid for my college education 130,000 rub.

Income received and personal income tax paid

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

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

Tax deduction calculation

Training 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 refund will be equal to: 15,600 rub.(RUB 120,000 x 13%).

Due to the fact that for 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. Deduction for a child’s education

Conditions for receiving a deduction

In 2018, Petrov I.A. paid for his son's full-time education at the institute 70,000 rub.

Income received and personal income tax paid

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

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

Tax deduction calculation

Expenses of Petrov I.A. for my son’s education in 2018 amounted to 70,000 rubles, but since a limit of 50,000 rubles was established for the costs of educating children, the amount to be refunded is in the amount of: 6,500 rub.(RUB 50,000 x 13%).

Due to the fact that for 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:

• Full-time education for my eldest son at the institute in the amount of 70,000 rub.
• Tuition for my youngest son in a paid kindergarten in the amount of 40,000 rub.
• Tuition for your daughter at the institute through correspondence courses in the amount of 60,000 rub.

Income received and personal income tax paid

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

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

Tax deduction calculation

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

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

Since Petrov’s daughter I.A. receives education at by correspondence training, tax deduction for her training not provided.

Total for all children Petrova I.A. The amount to be refunded is: 11,700 rub.(6500 rub. + 5200 rub.).

Since for 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. Deduction for training along with other social deductions

Conditions for receiving a deduction

In 2018 Petrov I.A. paid for his studies at the institute in the amount of 80,000 rubles, as well as the medications necessary to treat his wife in the amount of 60,000 rubles.

Income received and personal income tax paid

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

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

Tax deduction calculation

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

Since for 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 refund in full - 15,600 rub.

Ways to receive a tax deduction

Through the Federal Tax Service

The procedure for obtaining a deduction for training expenses through the tax service occurs in 3 stages:

The first stage is collecting the necessary documents

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

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

Help 2-NDFL. It can be obtained from the accounting department at your 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 to be submitted when applying for a deduction.

Agreement with an educational institution, which states the cost of training. A copy of the agreement, certified personally by the applicant, is submitted to the Federal Tax Service (every page of the copy must be signed).

The contract must indicate license details on the implementation of educational activities. If they are missing, you must additionally provide a copy of the license.

If tuition fees have been increased during the year, you must provide documents confirming this increase. Typically this is additional agreement to the contract indicating the new cost of training.

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

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

1. A certificate from the educational institution confirming full-time education(only necessary if the contract does not specify the form of training).
2. Child's birth certificate + copy.
3. A copy of the marriage certificate (required if the documents are issued for one spouse, and the other receives a deduction for the child’s education).
4. Documentation, confirming relationship with a brother or sister (birth certificate).

Note: the given list of documents is exhaustive and is not subject to broad interpretation. The refusal of the tax authority to accept documents for deduction due to the lack of a 2-NDFL certificate and other documents not specified above is unlawful (Letter of the Federal Tax Service dated November 22, 2012 N ED-4-3/19630@).

note When submitting copies of documents to the Federal Tax Service, it is recommended to have their originals with you.

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

You can transfer the collected documents in the following ways:

1. Personally by contacting the territorial tax authority at your 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.
2. Through a representative by notarized power of attorney (some tax services accept documents by handwritten power of attorney).

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

This method does not require a visit to the tax office, 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).

3. Using the taxpayer’s personal account (LKN), 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 receive a login and password to enter it. To do this, you need to take your TIN and passport with you. There is no fee for connecting LKN.

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

The third stage is checking documents and obtaining a tax deduction

Verification of the tax return and accompanying documents 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 (grant or refusal to provide a tax deduction).

In this article we will look at an example of filling out 3 personal income taxes for training. You can get a tax deduction for education not only for yourself, but also for your children (including wards), and even for your brothers and sisters. However, you need to know that only a deduction for your own studies is provided for any form of study.

Reimbursement for the educational services of your children, brothers, sisters and wards can only be received if the following conditions are met:
they are under 24 years of age;
they are full-time students;
the agreement with the educational institution and all payment documents (receipts, payments) are issued to the person claiming the deduction.

Many may think that they will be able to partially return the money only for studying at a university, but this is not the case. The list of institutions where you can receive a tax deduction by studying also includes kindergartens, schools and driving schools, training centers, etc. The main condition for receiving a deduction is that such an organization has a special license.

The reimbursement amount is 13% of the paid tuition, but there are 3 restrictions:
1) You cannot receive a deduction greater than the amount of personal income tax paid for the year.
2) There is a limit on expenses for one’s own education and education of brothers and sisters - 120,000 rubles, the amount of deduction in this case will be equal to 15,600 rubles.
3) For the education of one’s own children, as well as wards, the maximum amount of expenses accepted for deduction is 50,000 rubles, tax reimbursement will be 6,500 rubles for each child.

It is important that the last two types of restrictions are calculated separately and do not affect each other. Those. You can return up to 15,600 rubles for your own education, plus 6,500 rubles for the education of each of your children.
Please note that it is more profitable to pay for your studies in installments every year, rather than paying the entire amount at once.

For example, if Ivanov pays a lump sum of 500,000 rubles for his training, then the deduction will still be 120,000 * 13% = 15,600 rubles. And if he deposits money in parts, say 100,000 rubles every year, then he will be able to receive a deduction from this amount annually: 100,000 * 13% = 13,000 rubles. Thus, in total over five years, Ivanov will receive more money 13,000 * 5 = 65,000 rubles.

To receive a tuition deduction, you need to collect a certain list of documents. First of all, it is recommended to contact the accounting department at your place of work for a certificate in form 2-NDFL. Then you should obtain a certificate from the place of study, and also make copies of the agreement on the provision of educational services. If the cost of training has increased since the conclusion of the contract, a copy of the additional agreement will also be provided, which will reflect the price increase.

If the deduction is not made for your own education, the following documents will additionally be required:
If the deduction is issued for the child’s education – birth certificate;
If a guardian receives compensation for paying for the education of his wards - documents confirming guardianship;
If a tax deduction is provided for paying for the education of brothers and sisters - certificates confirming the relationship.

There is one more document without which it is impossible to receive a deduction for training - this is a declaration. You can fill it out in different ways: manually or using a computer. For example, there is a website on the Federal Tax Service website, using which you can easily and without errors fill out a declaration.
When submitting 3-NDFL in order to receive a deduction for studies, you will need to fill out the title page, as well as Section 1, Section 2, Sheet A and Sheet E.

The procedure for filling out the title page is exactly the same as for all other social deductions. First of all, the TIN line is filled in, then the page number is entered in the order 001, 002, etc. The adjustment number is entered next - for a declaration submitted for the first time, the value “0” is entered. The tax period line indicates the year in which the declarant incurred training expenses.

The next column contains the four-digit code of the tax office where the declaration will be submitted. In the taxpayer code field, individuals enter “760”, and individual entrepreneurs – “720”. Information for the lines “Information about the taxpayer” and “Information about the identity document” is contained in the passport of the person filling out the declaration.

The “Taxpayer Status” field reflects whether the person submitting the declaration is (put “1” in the line) or not (write “2”). The field “Residence address” is filled in in accordance with the declarant’s registration address, it is indicated in the passport. Then enter the number of declaration sheets; when receiving a deduction for training, there are 5 of them.

The last line on the title page to be filled in is “I confirm the accuracy and completeness of the information”; when filling it out independently, the value “1” is entered into it, and the date and signature are placed below. The completed title page of the 3NDFL declaration using the example of Ivan Ivanovich Ivanov will look like this:

Next, fill out Section 1. In the line with code 010, select “2”—return from the budget. In the line with code 020, enter 182 1 01 02010 01 1000 110 - the budget classification code when receiving a deduction for training. For individual taxpayers, the data for the line “Code according to OKTMO” (code 030) is taken from Section 1 of Certificate 2-NDFL, and for individual entrepreneurs the code is entered according to the place of registration with the tax authority.

When filling out the line “Deduction Amount”, you need to calculate the amount of reimbursement for training. For example, Ivanov spent 120,000 rubles on his own education, and 50,000 rubles on his son’s education. Moreover, he has an annual income of 350,000 rubles, and the amount of income tax paid for the year was 45,500 rubles. In order to find out the amount of compensation, you must first understand how much training costs can be taken into account.

Since in this example the expense limits are not exceeded, 120,000 + 50,000 = 170,000 rubles are accepted for deduction. Based on this, you can determine the amount of the tax deduction: 170,000*13%=22,100 rubles. The amount received is less than the income tax paid for the year, which means you can enter it in the line with code 050.

Next, fill in the lines of Section 2, at the top of which enter the interest rate value - “13”. The value from the employer’s personal income tax certificate 2 is transferred to the “Total amount of income” field. Income that is not subject to taxation is listed in sheet D of the 3NDFL declaration; if any, they are entered in line 020 of section 2.

The next line to be filled in is “Total amount of income subject to taxation”, it is defined as the difference between the first and second paragraphs of the second section. Next, fill in the line “Total amount of tax deductions”, code 040, it displays the amount of all tax deductions provided to the person filling out the 3NDFL declaration. Then from paragraph 3 you need to subtract paragraph 4 and paragraph 5 of this section, enter the resulting value in the line “Tax base for calculating tax” (060).

To find the value of the tax payable (code 070), you need to multiply the tax base (code 060) by the tax rate of 13%. The value of the line “Tax withheld at the source of payments” (code 080) is taken in personal income tax certificate 2, section 5. The difference between the tax withheld from the payer (item 8) and the tax payable (item 7) is entered in line with code 140. Section 2 of the 3NDFL declaration is clearly demonstrated below:

The next thing to fill out is Sheet A, reflecting information about the declarant’s income.
The tax rate line is set to “13%”. The income type code line (020) contains information about where the declarant received the funds from. For example, for persons receiving wages, the code is “06”.

Data regarding the source of income payment, namely TIN (line code 030), KPP (line code 040), OKTMO code (line code 050) and name of the organization (line code 060) can be found in section 1 of personal income tax certificate 2. The value for the column “Amount of income” is transferred from paragraph 1 of the previous section, and the line “Amount of accrued income” corresponds to paragraph 3 of the same sheet. The amount of accrued tax (code 090) and the amount of withheld tax (code 100) can also be viewed in section 2.

Information on social and standard deductions is contained in sheet E1 of the personal income tax declaration 3. If a person claims a deduction for the education of children (wards), the amount of expenses for their studies is entered in the line with code 100. At the same time, it is necessary to remember the fact that the maximum amount of expenses for the education of one child is 50,000 rubles. That is, even if Ivanov spent 100,000 rubles to pay for his son’s education, the amount of 50,000 rubles is included in the declaration. The same amount must be written down in the column with code 120.

If the declarant plans to receive a deduction for expenses on his own education, then the amount of expenses is reflected in line with code 130, also subject to the established limit. The column with code 170 summarizes all social deductions provided, for which a limit of 120,000 rubles is applied.

The sum of clause 2.4 and clause 3.5 of this declaration sheet is entered in the column with code 180. That is, if Ivanov spent 120,000 rubles on his education and 50,000 rubles on his son’s education, the value of 170,000 rubles should be written in this line.

An individual who has paid for:

• own training of any form of education (day, evening, correspondence, other);
• full-time education of your child (children) under the age of 24;
• full-time education of your ward(s) under the age of 18;
• training of former wards under the age of 24 (after the termination of guardianship or trusteeship over them) in full-time education;
• full-time education of his brother or sister under the age of 24, who are full-blooded (i.e., having a common father and mother with him) or half-blooded (i.e., having only one common parent with him).

The procedure for providing a social tax deduction for training expenses is established in clause 2 of Art. 219 Tax Code of the Russian Federation.

A social tax deduction for training 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 the educational process, a deduction can be obtained for educational expenses not only at a university, but also in other educational institutions, including:

• in kindergartens;
• in schools;
• in institutions of further education for adults (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, children's and youth sports schools, etc.).

Social tax deductions can be obtained for educational 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 by 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 social deductions.

120 000 rubles per year - the maximum amount of expenses for one’s own education, or the education of a brother or sister, in combination with other expenses of the taxpayer (payment for one’s own 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 V.A. Konakov. decided to promote him to the position of 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 a university, the annual cost of training in which is 100,000 rubles, and the duration of training is 3 years.

That same year, he entered the university and decided to immediately pay the full tuition fee for 3 years in the amount of 300,000 rubles.

At the beginning of 2018, Konakov V.A. applied to the tax authority to receive a social tax deduction for training expenses (he did not claim 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 rub.

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 training in stages, i.e. in the amount of 100,000 rubles per year, the total amount of deduction for training for 3 years would be 39,000 rubles:

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

Therefore, paying for multi-year education in a lump sum, student V.A. Konakov I lost part of the deduction, since the total cost of training was 300,000 rubles. exceeded the spending limit of 120,000 rubles, from which the amount of social deduction was calculated.

When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

In order to exercise his right to a tax deduction for educational expenses, the taxpayer must:

Fill out a tax return (form 3-NDFL) at the end of the year in which the tuition payment was made.

Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in 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 if the cost of education increases, a copy of the document confirming this increase, for example, an additional agreement to the contract indicating the cost of training.

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

• a certificate confirming full-time study in the corresponding year (if this clause is not included in the agreement with the educational institution for the provision of educational services);
• child's birth certificate;
• documents confirming the fact of guardianship or trusteeship - an agreement on the implementation of guardianship or trusteeship, or an agreement on the implementation of guardianship over a minor citizen, or an agreement on a foster family (if the taxpayer spent money on training his ward);
• documents confirming relationship with a brother or sister (if the education of the brother or sister was paid for).

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

Provide the tax authority at your place of residence with a completed tax return with copies of documents confirming actual expenses and the right to receive a social tax deduction for educational expenses.

* If the provided tax return calculates the amount of tax to be refunded from the budget, together with the tax return, you must submit an application to the tax authority for a personal income tax refund in connection with training expenses.

The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code).

Deduction when contacting an employer

The social tax deduction can be obtained before the end of the tax period by contacting the employer, having previously confirmed this right with the tax authority. To do this, the taxpayer must:

The Tax Code of the Russian Federation provides for a social deduction for training - a refund of a portion of the funds paid that are not taxed. An officially employed person has the right to submit a return to the tax office and return money in the amount of 13% of the cost of his education. Money can be received only if a person constantly transfers personal income tax in the amount of 13% on all types of earnings.

When can I return it and how much?

You can return the money paid for studies after the end of the tax period. It is allowed to apply for training for the last three years in the year of application. Example: a student studied at a university for 5 years, from 2011 to 2016. If he did not submit a declaration after each year, then at the end of his studies he will only be able to do so for the last three years. The legislative framework provides for restrictions on the return of funds. The amount of income for the expected period and the amount spent on training are taken into account if it does not exceed 120 thousand rubles. If a student pays 120,000 or more during a year of study at the institute, the state will return the amount of 15,600 rubles.

Important: keep receipts and receipts for payment for general education services. Even if there is a certificate from the accounting department of the institute about making payments to the bank account of the institution, they request a receipt of payment for a specific period. After submitting a package of documents, the tax service checks them for errors and accuracy. If everything is filled out correctly, the money will be transferred to your account no later than four months later.

Own training

During the years of study at the institute, an individual returns no more than the amount prescribed by law. A limit of 15,600 rubles is provided for any social deduction. An exception to the rule is charity and large amounts of treatment costs. For example, student Lukin A.P. paid 150 thousand rubles for studying at a university in 2017. For 2017, his income was 250 thousand rubles, personal income tax was 32,500 rubles (250,000 * 0.13 = 32,500). With a maximum amount of 120,000 Lukin A.P. will return the withheld tax in the amount of 15,600 rubles (120,000 * 13%).

Important: a student applies for a tuition deduction if he studied full-time at a higher or secondary educational institution (evening, part-time or full-time). You can apply for a refund for a child or other relatives only if he is a full-time student.

Education for children and relatives

The social deduction for children's education is 13% of the amount spent on their education. The law sets a threshold of 50,000 rubles, which means you can return 6,500 rubles for one year of study. If there are two children, then, accordingly, the amount will be equal to 13 thousand rubles. The benefit can be applied for under the following conditions:

1. The student is no more than 24 years old.
2. He is studying full-time.
3. The legal representative (parent) draws up an agreement for general educational services for himself.
4. All checks and receipts are paid by parents.

Tax deductions for the education of their children are submitted to the Federal Tax Service by the father or mother.

Approximate calculation: in 2017, V.S. Petrov paid 20,000 rubles for his daughter’s studies at the institute. For my youngest son, who is studying at a technical school, he paid 25,000 rubles. For the year, V.S. Petrov received an income of 200,000 rubles. The income tax deduction to the Federal Tax Service amounted to 26,000 rubles. The daughter received a correspondence education, so her father will not be able to apply for a deduction for her. For the second child, you will be able to return the amount of 3,250 rubles (25,000 * 0.13).

The Tax Code, in accordance with Article 219 (clause 1, subsection 2), explains that it is possible to receive a social deduction for the education of siblings if the taxpayer contributed money for the education of his brother or sister under the age of 24. The standard deduction amount is 15,600 rubles (13% of 120,000 rubles).

Important: you will not be able to get your money back if you paid for your studies using your maternity certificate.

When can I get my tax refund?

The law has the concept of "statute of limitations". For social benefits it is three years. You can return the money spent three years after completing your studies. For example, from 2010 to 2015, a citizen studied at the institute. If he files a refund at the end of his studies or a year later, he will only be entitled to compensation for the last three years.

You can apply for a deduction for training no earlier than after the end of the tax period. If a student graduated from school in 2017, he has three years left to submit an application to the Federal Tax Service.

Sometimes educational institutions provide payment forms for the full period of study. It is better not to rush to pay the entire amount, but to pay gradually. This way, the citizen will be able to return more, because the annual limit does not exceed the amount established by law for receiving overpaid funds.

How to get a deduction?

The declaration is submitted to the Federal Tax Service after collecting the necessary documents. To apply for the benefit, you must submit a package of documents for a refund of 13 percent of the amount spent on your education or the education of your children, sisters and brothers. It includes:

1. Original passport and its photocopy.
2. Application for a deduction (written by hand). Before filling out the application, you must contact your local inspectorate to obtain a form.
3. Completed 3-NDFL declaration. Forms are issued by employees of the Federal Tax Service.
4. Certificate from work 2-NDFL, which takes into account the tax base and the transferred tax on earnings. The Federal Tax Service must submit two or three certificates at the place of main work if the person worked at different enterprises.
5. A photocopy of the contract for the provision of general educational services. Note: if the contract is lost, request a copy from the archive, since a certificate stating that the person studied at such and such an institution will not be enough.
6. University license (copy). Provided if the details are not specified in the contract. Now they are amending the law, and there is no need to provide licenses, everything will be displayed in the database.
7. Checks for payment for educational services. A must save!
8. Documentation confirming the taxpayer's relationship with the child, brother or sister. Copies and originals are required.
9. If a person is married and has changed their last name, a marriage certificate will be required.

Also, along with an application for a refund for academic years, you can submit a standard deduction for a child, and the amount will be greater than in the initial calculation. After collecting all the documents, you need to prepare a declaration. Employees of the Federal Tax Service department can tell you how to fill it out. Or you can go to the website and download the program to install on your computer. You just need to enter the details and the system will perform the calculation.

Through the tax office and employer

When the collection of all documents is completed, they are submitted to the tax service at the place of residence. There are several ways:

• visit the tax office and submit it yourself;
• send by mail (registered mail only);
• entrust the filing of the declaration to a trusted person (must first be certified by a notary).

During the initial submission of documentation, a service employee will check the completion of the declaration for errors, and if something is incorrect, then everything can be corrected on the spot.

Through the employer directly

The taxpayer can also submit a declaration directly at the place of work. Before submitting an application, you must obtain official permission from the Federal Tax Service to carry out this procedure. Next, you need to submit the papers to the accounting department at your place of work. A sample application can be obtained from the accounting department.

Important: personal income tax for training is provided to the employee by the employer starting from the month in which he applied to the accounting department to receive it. Refunds for previous months are not provided by law.