Dear readers, we are pleased to once again provide you with educational material. It will talk about tax deductions for tuition fees. In what order are you required to return the money spent on education and how to write an application for a tax refund?

The article will be useful to those citizens who want to receive a tax refund. Payment for studies is made if there is an agreement with the educational institution for the provision of services. From this amount you can deduct personal income tax in the amount of 13%, which will be paid additionally for the taxpayer from the budget.

Attention! Submitting an application is a prerequisite for obtaining a tax deduction from tuition fees.

Application for tax deduction from tuition fees

In a situation where the taxpayer spent money on paying for his own education or close relatives, he has the right to count on some relief. What it is and by whom it is read, we will examine in this chapter. Below we present to your attention a sample application and its completed form, which can be used as an example for its own preparation.

Art. 219 of the Tax Code in paragraphs 1-2 talks about providing a deduction for training.

So, the features of the purpose of the tax deduction for education:

1. You can receive compensation from the budget when paying for your own education and the education of close relatives (brother, children, wards).
2. The institution to whose accounts funds are transferred must have a license.
3. The age of the taxpayer being trained is not limited. It doesn't matter how old you are, as long as you pay taxes, you can claim the benefit.
4. There is a limit on the amount; an annual limit on expenses is allocated in the amount of 120,000 rubles.
5. If we are talking about training close relatives of the applicant, then their age should not exceed 24 years and for each of them the maximum expense should be 50,000 rubles, no more.
6. When transferring funds from the maternity capital budget, no deduction is provided.
7. Only actual expenses are deductible.
8. The preference is provided only to those citizens who regularly pay personal income tax on their salaries.

On a note! If the payer’s income is less than the funds he paid for training, he will be returned from the budget only the amount actually paid there for the year.

Where to apply

The recipient of the application for a deduction can be either the employer or the tax authority. If the payer intends to resolve the issue through the Federal Tax Service, then you need to be prepared for the fact that the deduction is paid after a year has passed from the moment the payment was made. This period is maintained to determine the amount paid to the budget.

Important! The maximum period within which a person can take advantage of the deduction is three years from the date of payment.

Procedure for submitting an application to the Federal Tax Service:

1. Collect certificate form 2-NDFL from each place of work.
2. Filling out the declaration, form 3-NDFL. The column for income and expenditure transactions (including training expenses) is filled in.
3. Submitting papers to the Federal Tax Service at your place of residence.

Theoretically, applications for deductions do not need to be submitted separately, since the NFL-3 declaration contains the specified deduction. But since this sample document does not provide columns for the payment details by which compensation will be transferred, an application is still necessary.

The law does not establish a standard application form. Therefore, you can write it in any form. A tax inspector cannot refuse to accept a form that contains all the necessary information. But to make it easier for the taxpayer to write an appeal, a certain sample is provided.

The law does not establish a mandatory application form for deductions, however, the tax service has established a certain standard. To avoid disagreements and corrections, it is recommended to submit an application according to the form approved by the Federal Tax Service.

Composition of the application

There is a sample on our website, following which you can fill out the form provided for downloading in form 111251.

An application for a deduction when paying for studies is submitted to the tax office after filling out all the sheets, there are three in total. The first page contains the applicant's details and deduction information. The second sheet is intended for entering bank details, which will be used to transfer refundable funds. The third sheet includes the personal information of the applicant for payment. Passport information + place of registration.

Attention! You can fill in the data by machine, but the signature must be “live” by hand.

1. TIN (CIT is filled out only by enterprises).
2. The serial number of the application is in the format “1”, “2”. The number depends on the time you apply; several applications can be submitted at one time. If it is necessary to receive a deduction for several years, two forms are submitted at once; the second or third number may occur if the first applications were not drawn up according to the rules.
3. Tax office code.
4. Full name of the applicant. You must enter in block letters.
5. Link to the Tax Code article, which guarantees a deduction. This is Art. 78 NK.
6. Overpayment reason code. To deduct tuition fees, enter code “1”.
7. The payment code is also “1”.
8. Refund amount. The numbers are aligned to the right edge of the line.

Attention! The amount in the application must match the figures from the personal income tax declaration-3. It fits into line “50”.

1. Taxable period. It is designated by two letters, two numbers and the year for which compensation is provided. For individuals for 2018, we write “GD.00.2018”, where “GD” is the indicator for citizens, 2018 is the year of study, and “00” is the annual payment period.
2. OKTMO. It indicates the applicant's region code.
3. KBK. This line indicates the income code. You can see the twenty-digit number on your tax receipt. If we are talking about previously paid income tax, then we write it in the line “182 101 02010 01 1000 110”.
4. Number of application pages. We write “01”, “02” or “03” depending on the number of documents attached to the application.

At the very end of the first sheet the code “02” or “03” is placed, depending on whether you are submitting the application personally or through a representative. If you brought it yourself, then put “03” and indicate your phone number + date + signature. When delegating powers to a third party, indicate “02” + full name + data on the power of attorney.

1. Full name of the applicant;
2. Passport information.
3. Bank details:

• name of the banking institution;
• Bank details;
• code "1" + account number.

If necessary, you can get a statement with the details of your card/current account at the bank branch where you opened it

After your full name you need to indicate the code of your identity document:

• 21 – passport of the Russian Federation;
• 07 – military ID;
• 03 – birth certificate;
• 10 – foreigner’s passport.

1. Passport data + document code.
2. The registration address must correspond to the data from the passport.

Attention! If the TIN is filled out on the first page, then the third sheet can be left blank.

Additional documents

As noted above, before submitting the application, a 3-NDFL declaration is submitted. In addition, you need to submit the following documents:

• a copy of the training agreement;
• a copy of checks and other payment documents that confirm the fact of payment;
• a document defining the relationship between the applicant and the person studying at the university.

• Question: Can I submit my son's card account if I claimed a deduction?
  Answer: No, the account owner's details must match the applicant's details.

Sample No. 1. In terms of expenses incurred aimed at training in educational institutions

To the Inspectorate of the Federal Tax Service of Russia for

(full full name)

_____________________________

residing at the address:

__________________________________

Statement

In accordance with Article 219 of the Tax Code of the Russian Federation, I ask you to provide a social tax deduction for the year 200_ in the amount of __________ rubles. ____ kopecks, in part of expenses incurred aimed at training in educational institutions.

A copy of the agreement with the educational institution;

A copy of the educational institution's license;

A copy of the taxpayer’s child(ren)’s birth certificate, if the taxpayer paid for education services for his/her child(ren) under the age of 24 in full-time education;

Copies of documents confirming the fact of guardianship or trusteeship;

Other documents

________________________________________________________________________

____________ ______________

(date) (signature)

Sample No. 2. Regarding expenses incurred for charitable purposes

To the Inspectorate of the Federal Tax Service of Russia for

__________________________________

from ______________________________,

(full full name)

Taxpayer Identification Number:___________________________

Identity document:

_____________________________

Series and document number___________

issued by ________________________

document issue date______________

residing at the address:

__________________________________

Statement

I ask, in accordance with Article 219 of the Tax Code of the Russian Federation, to provide a social tax deduction for the year 200_ in the amount of __________ rubles____ kopecks, regarding expenses incurred aimed at charitable purposes.

I am attaching the following documents to the application*:

A copy of the contract (agreement) on the provision of charitable assistance;

Payment documents (details indicated) confirming the transfer of funds for charitable purposes;

Certificate of income in form 2-NDFL;

Other documents

________________________________________________________________________

________________________________________________________________________

___________ ______________

(date) (signature)

* If the specified document is attached to the application, then the sign “V” is placed in the corresponding square

Sample No. 3. In terms of expenses incurred for treatment services and the purchase of medicines

To the Inspectorate of the Federal Tax Service of Russia for

__________________________________

from ______________________________,

(full full name)

Taxpayer Identification Number:___________________________

Identity document:

_____________________________

Series and document number___________

issued by ________________________

document issue date______________

residing at the address:

__________________________________

Statement

In accordance with Article 219 of the Tax Code of the Russian Federation, I ask you to provide a social tax deduction for the year 200_ in the amount of __________ rubles. _____ kopecks, in terms of expenses incurred for treatment services and the purchase of medicines.

I am attaching the following documents to the application*:

A copy of the agreement with the medical institution;

A copy of the medical institution’s license to carry out medical activities;

Certificate of payment for medical services to be submitted to the tax authorities of the Russian Federation;

Payment documents (details indicated);

Prescription forms with prescribed medications in form No. 107/u with the stamp “For the tax authorities of the Russian Federation, Taxpayer INN”;

A copy of the marriage certificate, if the taxpayer paid for medical services and treatment for his spouse;

A copy of the taxpayer’s birth certificate, if the taxpayer paid for medical services and treatment for his parent(s), or another document confirming the relationship;

A copy of the taxpayer’s child(ren)’s birth certificate, if the taxpayer paid for medical services and treatment for his child(ren) under the age of 18;

Certificate of income in form 2-NDFL;

Other documents

________________________________________________________________________

________________________________________________________________________

____________ ______________

(date) (signature)

* If the specified document is attached to the application, then the “V” sign is placed in the corresponding square

Sample No. 4. Regarding paid insurance premiums under the voluntary pension insurance agreement

To the Inspectorate of the Federal Tax Service of Russia for

__________________________________

from ______________________________,

(full full name)

Taxpayer Identification Number:___________________________

Identity document:

_____________________________

Series and document number___________

issued by ________________________

document issue date______________

residing at the address:

__________________________________

Statement

In accordance with Article 219 of the Tax Code of the Russian Federation, I ask you to provide a social tax deduction for the year 200_ in the amount of __________ rubles. ____ kopecks, paid insurance premiums under the voluntary pension insurance agreement (agreements) concluded with the insurance organization.

I am attaching the following documents to the application*:

A copy of the agreement with the insurance company;

Documents on payment of insurance premiums (details indicated);

A copy of the marriage certificate, if the taxpayer paid insurance premiums for his spouse;

A copy of the taxpayer’s child(ren)’s birth certificate, if the taxpayer has paid insurance premiums for his child(ren);

Certificate of income in form 2-NDFL;

Other documents

________________________________________________________________________

________________________________________________________________________

___________ ______________

(date) (signature)

* If the specified document is attached to the application, then the “V” sign is placed in the corresponding square

Sample No. 5. In terms of pension contributions paid under an agreement concluded with a non-state pension fund.

To the Inspectorate of the Federal Tax Service of Russia for

__________________________________

from ______________________________,

(full full name)

Taxpayer Identification Number:___________________________

Identity document:

_____________________________

Series and document number___________

issued by ________________________

document issue date______________

residing at the address:

__________________________________

Statement

In accordance with Article 219 of the Tax Code of the Russian Federation, I ask you to provide a social tax deduction for the year 200_ in the amount of __________ rubles. ____ cop., paid pension contributions under the agreement (agreements) concluded with a non-state pension fund.

I am attaching the following documents to the application*:

A copy of the agreement with the non-state pension fund;

Documents on payment of pension contributions (details indicated);

A copy of the marriage certificate, if the taxpayer paid pension contributions for his spouse;

A copy of the birth certificate of the taxpayer’s child(ren), if the taxpayer has paid pension contributions for his child(ren);

Certificate of income in form 2-NDFL;

Other documents

________________________________________________________________________

________________________________________________________________________

____________ ______________

(date) (signature)

* If the specified document is attached to the application, then the “V” sign is placed in the corresponding square

If you attend a university, driving school, or kindergarten (or take your child there), here's a proven way to reclaim your tuition tax credit.

This method of returning money will be useful for those who are in cramped conditions or simply know the value of their money. For example, if you are a full-time student, and in the evenings/nights you also have to go to work in order to afford to pay for tuition, housing, food and assistance to your parents.

How long does it take to receive a tax deduction for education?

As a rule, you can submit an application to calculate the tax deduction once a year. But if you have already studied for three years (for example, you entered in 2017 and decided to apply in 2019), then you can write an application for three years - 2017, 2018 and 2019.

What documents will you need to provide a tax deduction for training in this case:

• statement;
• documents from the university;
• certificate from work (if you are already working);
• tax return for education deduction;
• a couple more statements.

Who is eligible for the tax deduction for education?

All citizens who pay tax on their income can receive a tax deduction for paid education of a child at a college, university, driving school, graduate school, or university (full-time or part-time).

How much is the tax deduction for training?

If you are officially employed and receive a salary, the tax deduction for a child’s education in 2019 will be 13%.

Citizens with taxable income receive the deduction. If you work officially and receive a salary, then you pay income tax - 13%.

Why exactly so much?

The fact is that payments from our salaries are spent on things useful for the state. And if we ourselves spend money out of our own pockets on these most useful things, then the state returns us a certain amount of money - that is, part of the tax that we pay on our salaries.

But the non-working category of citizens (students, pensioners, housewives) will not be able to return the tax deduction for training (at a university, for a license, etc.), since they do not receive a salary and do not pay taxes on it. In addition, obtaining a tax deduction for training is impossible for individual entrepreneurs (individual entrepreneurs) who work under a simplified taxation system or use a single tax on imputed income and a patent system. There is no provision for a refund of the social tax deduction for training if you paid for training using paid maternity capital.

Who is/is entitled to a tax deduction for training?

It will be paid to the applicant himself or to the applicant’s close relatives - brothers and sisters who have not yet turned 24 years old and for whom you paid for education.

But there is one BUT: they must study full-time, and not part-time. If you pay for yourself, then it doesn’t matter whether you study full-time or part-time - the form of training can be any.

What kind of training can you get a tax deduction for?

A tax deduction for paid education can be obtained for studying at a university, school, kindergarten, driving school (for a license) or at a foreign language learning center.

The educational institution where you studied must have a license to carry out educational activities. Private or public form – it doesn’t matter.

Tuition Tax Credit Amount: How Much Money You'll Get

The maximum allowable amount of expenses from which a social tax deduction can be returned for the expenses of a child’s education is 120,000 rubles annually and 50,000 rubles when paying for a child’s education. You will be able to return 13% of this amount, that is, a maximum of 22,100 rudders per year.

If you paid for education for both yourself and your child, then you can qualify for two-time payments of the education tax deduction. True, if you spent more than 12,000 rubles on training for two, you will still only get back a maximum of 22,100.

Advice: If you have undergone expensive training, we recommend that you pay back in stages, rather than the entire amount at once over several years.

By the way ! For our readers there is now a 10% discount on any type of work

How to calculate the amount of tax deduction for education

Let's say:

Student Anya earns 80,000 rubles a month at work. For the year the amount is 960,000 rubles. After all the deductions, Anya received 835,200. 13% income tax from this amount will be 124,800 rubles - this is exactly how much the employer pays for Anya.

Anya studies on a paid basis and pays 20,000 rubles for each semester. Anya heard about receiving a tax deduction for student education (through her employer) and immediately submitted an application.

Immediately after filing the application, the tax office deducts expenses incurred on education from income. Having calculated the amount of personal income tax for the year, he receives the amount using the following formula:

(960,000 − 40,000) × 0.13 = 119,600

119,600 is the amount that Anya had to pay. But in reality she had to pay 124,800 rubles. After submitting all the documents to receive a tax deduction for training, the tax office will return the amount that Anya overpaid:

124 800 − 119 600 = 5200

When receiving a deduction, the date of payment for the semester plays a role, and not the date the semester began. Let's say you paid for the semester on December 12, 2017, and the semester itself began on January 7, 2018. The payment receipt is attached to the application, and the date on the application will be 2017, not 2018.

How to get a tax deduction for education

The easiest way is to submit documents for a social tax deduction for education (for your child or your own) at your place of work. Then you simply deliver to the accounting department or the appropriate department a notification from the tax service that you have the right to a deduction. The aunts in the accounting department will take care of everything else for you.

If you have already quit or for some other reason cannot apply for them through work, it is easy to do this yourself. There is a personal account on the tax service website. To apply, you need to register on the website and submit an application through it. You can gain access to your account by personally contacting the nearest tax office.

What documents to submit required for tax deduction for education

To receive a tax deduction for education, you need to clearly know what documents are needed:

• Documents from the educational institution confirming the reality of the educational institution (copy of the contract, certified copy of the university license, checks confirming payment);
• Certificate 2-personal income tax, which confirms that the applicant received a salary and paid personal income tax on it (it can be obtained at the place of work for the period for which you are requesting a deduction);
• 3-NDFL declarations for each year of study, confirming that you intend to return deductions (filled out in your own hand on a form or on the website);
• Actually, applications for the return of part of the personal income tax (this is a document according to which the tax authorities will make payments);
• Passport and copy (keep them with you at all times just in case).

Find out how to prepare a declaration for social tax deduction for education.

Submitting documents to the tax office

Take the entire package of documents you have collected to the tax office and wait for further instructions. As a rule, the employees of this institution notify you of their decision after 3 months (or earlier). If any errors are found, the inspector may refuse tax deductions. In this case, don’t worry - just correct the mistakes and submit the documents again. When resubmitting, please indicate that this is a corrective return.

Helpful Tips:

1. To receive a tax deduction for student tuition, be sure to keep all receipts, checks and other documents from the educational institution.
2. The child education tax deduction has a statute of limitations. The deadline for filing a declaration is up to three years from the date of receipt of tuition fees.
3. When leaving your job, it is better to immediately take all the necessary personal income tax certificates. Then you won’t have to make another trip to your former employer.

That's all, now you can calmly study further. And if there are difficulties there, the student assistance service will be happy to help you cope with them.

Individuals' expenses on training can be partially compensated through social tax deductions. You can return personal income tax 13% of the amount of training expenses within the established tax deduction. To receive an income tax refund, you must submit an application to the Federal Tax Service. A sample application for a personal income tax refund in connection with training expenses can be downloaded below.

The application does not have a standard form and is drawn up in free form. A sample form is available for download below.

Sample application for personal income tax refund for education – .

You can partially refund expenses not only for education, but also for treatment (yours, your children’s, your parents’). At the same time, an application for income tax refund is also submitted, a sample of which can be downloaded from.

When purchasing an apartment, you can also count on a property tax deduction and a personal income tax refund on the costs of purchasing housing; a sample application can be downloaded.

How to write an application for a personal income tax refund for education?

It is necessary to indicate to whom this document is addressed. Information about the addressee is written in the right corner of the paper sheet - the name of the department where the documents are submitted is written. Documents must be submitted to the department where the individual who had educational expenses and wanted to return personal income tax on these expenses lives.

Under the name of the Federal Tax Service, you should indicate your full name, residential address, passport details, as well as a contact telephone number for communication.

The name of the document is written in the center - “application”.

Below you should write directly the request to return personal income tax in connection with training expenses.

If the tax inspectorate makes a positive decision regarding the return of income tax, then it transfers the amount to the taxpayer’s personal account. To do this, you must have a savings book with an open personal account; the account number should also be indicated in the application form.

The application drawn up and completed in this way is signed by the individual, and the date of execution is set. Along with the application, you must complete and provide other documents.

Application to the tax office for a personal income tax refund for training

Documents for personal income tax refund on training expenses:

• Application for income tax refund;
• Declaration 3-NDFL;
• License of the educational institution (its copy);
• An agreement concluded with an educational institution for the provision of relevant services;
• Passport (copy);
• TIN (copy);
• Income certificate 2-NDFL (original);
• Receipt for payment for services;
• Child’s birth certificate, if personal income tax is returned for expenses for the child’s education;
• Certificate of full-time education – regarding education of children, brother or sister.

Conditions for providing a tax deduction for education

There are certain conditions, under which a social deduction for training is provided and, accordingly, income tax is returned.

The educational institution must have a license to provide such services. If there is no license, then you will not be able to return the tax.

A social deduction is provided for your own education, the education of your children (up to 24 years old), and your brother and sister.

If a deduction is provided for the educational expenses of children, a brother or sister, they must be full-time students. In relation to your studies, this condition does not matter; the deduction can be obtained in respect of any form of study.

The maximum deduction amount that you can receive for your training is 120,000 rubles, respectively, in this case you can return personal income tax - 15,600 rubles.

When training children, a brother or sister, the maximum deduction is 50,000 rubles. for everyone.

Another important condition is that personal income tax can be returned only if the taxpayer paid this tax in the year in which the education expenses were incurred. If personal income tax was not paid in the reporting year, then the tax will not be refunded.

Also, no deduction is provided if training costs were paid with maternity capital funds.

We also suggest that you read the articles: and.

Application for personal income tax refund for training- this is only one of the documents that will be required to receive part of the funds spent on studies. Our article will help you understand what documents are needed, where and when to submit them, as well as how to fill out the application correctly. It also contains sample application for personal income tax refund for education.

Who is eligible to receive the deduction?

If you are a citizen or resident of the Russian Federation, receive income subject to personal income tax at the rate of 13%, and spent money on your own education or invested in the education of your children, brother, sister or ward, you can contact the tax office to return part of the spent funds.

True, the law establishes certain restrictions both on the age of those receiving education and on the form of education. Our table will help you navigate these restrictions.

Who gets education	Age of the student at which the deduction is possible	Form of study
Citizen claiming the right to deduction
Children of a citizen claiming the right to a deduction
Guardian's wards
Former wards of the guardian
Brother or sister (including half-siblings)

Other conditions for receiving a deduction

One of the main conditions for obtaining a deduction for training is that the organization has a license for educational activities. If training is carried out by an individual entrepreneur personally, such a document is not required (clause 2 of Article 91 of the Federal Law “On Education in the Russian Federation” dated December 29, 2012 No. 273-FZ).

Other features of the education process are not important. This can be either a higher education institution, advanced training or English language courses, a music school or any other similar institution that has the appropriate license.

The location of the educational institution does not matter. It can be located both in Russia and abroad. In the second case, in order to receive a deduction, you must submit to the inspectorate a document provided for by the legislation of a foreign state confirming the status of the establishment. True, it needs to be translated into Russian.

The deadline for filing an application for a deduction for education is no more than 3 years from the end of the year in which the person studied.

Amount of deduction for training

The amount of deduction is limited by the Tax Code of the Russian Federation. The amount of expenses for your own education, as well as the education of brothers and sisters, is not limited. But the maximum amount of social deductions has been established - no more than 120,000 rubles. in a year. This means that if you, for example, spent 80,000 rubles on training and 50,000 rubles on treatment, then you can only claim expenses of 120,000 rubles. Deduction for the remaining 10,000 rubles. not allowed.

The maximum deduction for the education of children and dependents is even less - no more than 50,000 rubles. for both parents. That is, if both parents spent more, for example 80,000 rubles, then 30,000 rubles. It will not be possible to claim a deduction. You cannot carry forward the remaining expenses to the next year either. Those who paid for education using maternity capital are also not entitled to a deduction.

Documents required to receive a deduction

The package of documents for obtaining a social deduction for education is standard. It includes:

Certificate in form 2-NDFL.

Completed declaration in form 3-NDFL.

A copy of the agreement for receiving educational services.

A copy of a document confirming the status of the organization with which the agreement was concluded (for example, a license).

Documents confirming payment. Be especially careful when filling them out at the time of payment, because it is almost impossible to re-register them. Check that they contain your last name, first name and patronymic name, name of the educational institution, purpose of payment and contract details correctly.

Application for tax refund.

Child's birth certificate, if costs are associated with it. Your birth certificate plus the same document from your brother (sister) to confirm your relationship.

For children, brothers, sisters and wards, a certificate stating that the student is in full-time study (original) is required.

A copy of the guardianship order is required for guardians.

Application for personal income tax refund for education: form and sample

After the inspector of the Federal Tax Service accepts the tax return and the documents attached to it, you will be asked for an application for a personal income tax refund. You can fill it out right there, especially since the sample, as a rule, is available directly from the inspection officer or at the information stands. However, there is a high risk that you will not have all the necessary data with you. So it’s better to prepare in advance and fill in all the necessary information on the document form at home.

So, you will be required:

Your passport details: series, number, date and place of receipt.

The name of the bank, its INN/KPP, BIC, correspondent account number and account number to which the money will be returned.

The name of your tax office, the KBK of the tax that is being returned (in this case, personal income tax), and OKTMO (classifier of municipal territories). This data is easy enough to find on the Internet. You can check them in the accounting department of the company where you work, or look for them on the same information stands at the Federal Tax Service.

In the column “Article of the Tax Code”, put the number 78. Where you need to indicate the tax period, the year for which you receive the deduction. Filling out the lines “Amount”, “Date” and “Signature” will not cause any difficulties.

Receiving a deduction for education from an employer

Since 2016, the law has provided the taxpayer with the opportunity to receive a deduction for education from an employer in the same year in which he incurred education expenses. To do this, you first need to contact the tax office with an application for issuing a notification for the right to receive a social deduction and all the above documents, except for the declaration and certificate 2-NDFL.

After the inspection, within 30 calendar days, the Federal Tax Service will issue a notification that the employer can provide a tax deduction for training. Then this notification and application for tax deduction for education must be submitted to the accounting department of the organization in which you work.

In accounting there is often sample application for tax deduction for education. In case of his absence, its employees will help you with the registration, especially since the application is drawn up in free form.