Social deduction for education per year. Savings for students and their parents: how to get a tuition tax deduction

The social tax deduction for education is a benefit provided by the state to working citizens and is expressed in the return of part of the funds spent on education.

Whose tuition is eligible for the discount?

You can claim the tax deduction for tuition in 2017:

• for their own education;
• for the education of children, both relatives and adopted, and taken under guardianship;
• for the education of brothers and sisters, both full and half-blooded.

Whose tuition is not deductible

The specified benefit is not provided for training:

• parents;
• spouse or spouses, regardless of whether they are officially married;
• other relatives.

What types of education can be deducted?

• for studying at universities, both Russian and foreign;
• for studying circles, sections and courses in a driving school, both for adults and for children (for example, foreign language courses, sections of martial arts, dance, fine arts, early childhood development, etc.);
• for paid education kindergarten(manger).

Conditions for receiving benefits

1. The applicant has the benefit of the status of a tax resident of the Russian Federation. tax resident The Russian Federation is recognized as a citizen residing on its territory for more than 183 days a year. If an individual stays in Russia for less than 183 days within 12 consecutive months, then he is recognized as a non-resident and is not entitled to tax deductions, including for tuition.
2. Availability of taxable income in the tax period (year) for which the deduction is claimed and in which expenses are incurred. It should be noted that there is no ban on receiving benefits if the citizen did not have income on the date of payment for tuition, but at the time of the deduction application it appeared. Moreover, the Ministry of Finance in a number of letters, in particular, dated March 18, 2010 N 03-04-05 / 7-110 confirms the possibility of obtaining benefits if there is income at the time of deduction. However, in practice, the tax authorities refuse to provide a deduction if the citizen had no income at the time of paying for the education;
3. Taxation of personal income tax at a rate of 13%. Only those citizens and individual entrepreneurs from whose income personal income tax is deducted to the budget at a rate of 13% can receive a benefit. Thus, unemployed citizens, pensioners, women on maternity leave and parental leave, individual entrepreneurs on special taxation regimes (USNO, UTII, ESHN, PSNO) are deprived of the right to deduction. At the same time, individual entrepreneurs in special regimes can declare a deduction if they combine UTII or a patent with the main taxation system on which personal income tax is paid, but only in relation to income taxed under the OSNO. Also, you can get benefits payment of personal income tax from income from the sale of property, the lease of real estate.

The amount of the tuition deduction

The maximum deduction is:

• for own education and education of brothers and sisters - 120,000 rubles. The specified amount is common for all social deductions, except for the deduction for expensive treatment and education of children.
• for the education of children, both relatives and adopted, and taken under guardianship - 50,000 rubles.

If a citizen declares at the same time a deduction for his education and the education of his child, the maximum possible amount to be received will be 170,000 rubles, in particular, 120,000 rubles. for their own training and 50,000 rubles. for the education of the child. In the hands, in this case, the citizen will receive 22,100 rubles. (170,000 x 13%).

Features of obtaining a social deduction for education

1. Full-time form of education. To receive a deduction for the education of children, as well as brothers and sisters, the form of education must be full-time only. Expenses for paying for part-time, full-time-correspondence or evening studies are not subject to reimbursement. At the same time, the citizen claiming the benefit must confirm that the training was full-time by providing an agreement or an annex to it, which will reflect that the training was carried out according to full-time. The Ministry of Finance adheres to a similar position in a number of its letters, in particular, dated March 24, 2017 No. 03-04-05 / 17204.
2. The educational institution has a license. The availability of a license for an institute, university and other educational institution providing educational services is a mandatory requirement. However, for individual entrepreneurs providing these services personally, without the involvement of teaching staff, such a permit is not required (Letter of the Ministry of Finance of the Russian Federation No. 03-04-05 / 41163 of August 18, 2014).
3. Possibility of receiving a deduction for studying abroad. You can get a deduction not only for studying at a Russian, but also a foreign university. However, it will be possible to reimburse the costs only for the learning process itself, all other expenses (for travel to the place of study, accommodation and meals) are not subject to reimbursement.
4. Multiple receipts. A citizen can reimburse expenses for tuition fees annually, within the limits established by law. In this case, the balance of the unused deduction is not subject to transfer and burns out.
5. Time limit for receiving benefits. A tax deduction can only be received for tuition paid for no more than 3 years ago.
6. Payment for tuition at the expense of personal funds. Tuition paid at the expense of the employer or maternity capital is not deductible.

How do I get a tuition tax deduction?

The tax deduction for paying tuition fees can be obtained in two ways:

• at the end of the year through tax authority;
• without waiting for the end of the year through the employer.

How to return the deduction through the tax authority - the main stages

The first stage is the collection of the necessary documents.

Documents for obtaining a tax deduction for tuition through the IFTS:

• declaration in form 3-NDFL (the declaration must be drawn up in the form that was in force in the year for which the deduction is claimed).

• certificate of income in the form of 2-NDFL (the specified document is not mandatory and in its absence the tax authority does not have the right to refuse to accept documents, but, in practice, inspectorate employees are asked to provide this certificate);
• an agreement with an educational institution (the agreement must contain the details of the license of the educational institution. If it does not contain them, you must additionally attach a copy of the license);
• documents confirming the payment for tuition (payment documents must be issued to the person who directly claims the deduction).
• birth certificate of a child, brother or sister (when applying for benefits for children and brothers and sisters);
• marriage certificate (if one spouse paid for the education, and the other claims the deduction);
• power of attorney to represent interests (if the documents are submitted by the representative of the taxpayer);
• application for a deduction;

Application for a tax deduction for yourself ( )

Child tax credit application ( )

The specified list of documents is exhaustive and is not subject to broad interpretation, this is expressly stated in the Letter of the Federal Tax Service of November 22, 2012 N ED-4-3 / [email protected] Thus, the requirement of the tax authority to provide other documents not named in the said letter is unlawful and can be appealed to a higher tax authority.

The second stage is the submission of documents to the IFTS.

Documents can be submitted by a citizen personally, through his representative, as well as by mail or via the Internet through the Taxpayer's Personal Account.

The third stage is the verification of documents by the tax authority.

Within 3 months from the date of submission of the documents to the tax authority, they are subject to a desk audit.

The fourth stage is sending a notification to the citizen about the results of the check.

As a result of the cameral tax audit The Inspectorate within ten days sends the deduction claimant a notification confirming the right to the benefit or refusing the deduction. If the right to deduction is confirmed, the citizen must submit an application for a tax refund to the tax authority. He can immediately attach the specified application in the general package of documents submitted for deduction.

The fifth stage is the refund of the tax to the account specified in the application.

As a rule, the period for the return of funds to a citizen's account is one month from the date the tax authority receives an application for a tax refund or from the end date desk audit if the application was in the general package submitted for verification.

The procedure for obtaining a deduction through the employer

Briefly about what you need to do to get benefits at the place of work.

• collection of documents (a package of documents submitted to the tax authority is similar to what is submitted when applying for benefits through the Federal Tax Service, with the exception of the 3-NDFL declaration and income statement).
• submission of documents to the tax authority. ( Required documents must be submitted to the IFTS at the place of residence of the person claiming the benefit).
• verification of documents by the Federal Tax Service Inspectorate (when declaring a deduction through the employer, the period for checking documents is not three, but one month).
• receiving notification of confirmation of the right to deduction;
• delivery of the notification received from the tax authority at the place of work.

Judging by the responses of our readers, the topic of tax deductions is very interesting and useful for many of them, and therefore we will continue to cover it on our website. Today we will talk about compensation for part of the expenses that Russians spent during the year on education.

What are the tax deductions?

First of all, it should be recalled that tax deductions (TC) are one of the types of tax benefits for employees, with wages of which personal income tax (PIT) is withheld, respectively. This deduction cannot be provided, for example, to a non-working pensioner or a non-working student, since they do not have income from which taxes are withheld to the budget.

At present, Russia is using the following types tax deductions:

• standard;
• social;
• property.

The tax deduction for tuition expenses belongs to the category of social deductions. You should pay attention to the fact that you can get a tax break not only for your own education, but also for the studies of close relatives.

The amount of the tax benefit

In accordance with the provisions of the Tax Code, the taxpayer is refunded 13% of the amount spent on education (13% is the rate income tax). Thus, not the entire amount of expenses is subject to compensation, but only the amount of “overpaid” taxes during the calendar year.

It is quite obvious that the state has set a ceiling on spending on education, above which the tax benefit does not apply.

The amount of NV or compensation (a more common word) cannot exceed the total amount of taxes transferred by the taxpayer to the budget during the corresponding year.

Application area

Russians have the right to receive a tax deduction for tuition costs:

1. in kindergartens;
2. school;
3. in universities;
4. in institutions additional education(so-called) adults, for example: advanced training courses (very common), driving schools, employment service training centers, centers for studying directly foreign languages, etc .;
5. in institutions, in fact, additional education (by analogy with the previous one) for children, for example: children's, so-called art schools, as well as popular sports schools for children and youth, music schools, etc.

And fundamentally important point is the possibility of obtaining education not only in state (municipal) institutions, but also in private ones. Does not limit tax code also the right to choose an educational institution outside of Russia.

An institution that conducts direct training must have an appropriate, we note, license confirming its status as an educational institution. The fact is that there are, which is important, such types of educational activities, oddly enough, that are not subject to licensing, therefore, they are “bracketed” in the topic we are considering. Unlicensed work includes, for example, one-time lectures, one-time seminars, individual pedagogical activity and other educational activities.

If the enterprise where the taxpayer works has incurred the costs of his training (these funds were not collected from the employee), then the tax benefit is not due.

Please also pay attention to the fact that in case of paying for studies using the funds of the maternity (family) capital, HB will not be provided.

statute of limitations

The tax deduction for tuition should be issued at the end of the tax period - in fact, the calendar year, that is, for education expenses during 2018, for example, compensation can be received in 2019, not earlier.

And what about those taxpayers who did not file and receive a tax benefit in a timely manner? The deadline for applying for the relevant compensation (statute of limitations) is 3 years. In other words, in 2019 you can return cash(or part of them) spent on training in 2016, 2017 and 2018.

Note that the remainder of the unused, in fact, social NV, which is important, is not transferred from one calendar year to another. The amount of expenses that exceeds set limit compensation.

Tax deduction for self-tuition

Employed Russians have the right to receive a tax benefit by studying in any form they choose - full-time, part-time, evening or otherwise. The taxable amount of income following the results of the calendar year 2016 will be reduced by 120,000 rubles; by the way, the same was the maximum limit of the considered expenses for education in 2013 and 2014.

So, annual amount income subject to taxation will be reduced by 120,000 rubles, therefore, the maximum amount of compensation (refund to the taxpayer) will be: 120,000 * 13% = 15,600 rubles per year.

Example #1. Working at the enterprise and studying at a driving school for own funds(the total amount of expenses for training amounted to 18,000 rubles), the taxpayer applied to the tax service at the end of the year for the provision of NV.

Compensation calculation:

• Change in the amount of income subject to taxation: (480,000 - 120,000) * 13% = 46,800 rubles / year;
• The amount to be returned to the taxpayer: 62400 - 46800 = 15600 rubles. per year.

From total amount training expenses (18,000 rubles), the tax service will compensate for the maximum possible amount of costs, equal to 15,600 rubles.

Tax deduction for the education of children and wards

Personal income tax compensation can also be received by parents, guardians or trustees who paid for the education of their children or wards. The maximum amount of expenses taken into account when calculating tax is 50,000 rubles per year.

When paying for a child's education, the following conditions must be met:

• the age of the children studying should not exceed 24 years;
• the form of education for children is only full-time;
• the contract for payment for educational services must be drawn up not in the name of the child, but in the name of his parent, who will later claim a tax exemption.

The benefit limit is set for both parents (guardians), not for each of them. If there are several children in the family who receive paid education, then compensation payments calculated for each child.

Example #2. The taxpayer paid for his daughter's education at a music school for a year, the total cost is 48,000 rubles. What is the amount of the tax deduction for the year?

Compensation calculation:

• Annual income: 40,000 rubles / month * 12 months \u003d 480,000 rubles / year;
• The amount withheld and transferred to personal income tax budget: 480,000 * 13% = 62,400 rubles / year;
• Change in the amount of income subject to taxation: (480,000 - 48,000) * 13% = 56,160 rubles / year;
• The amount to be returned to the taxpayer: 62400 - 56160 = 6,240 rubles. per year or 48,000 * 13% = 6,240 rubles. per year.

Example #3. During the year, the taxpayer paid 60,000 rubles for the education of his son and 30,000 rubles for his daughter. What is the amount of tax compensation?

Compensation calculation:

• Annual income: 40,000 rubles / month * 12 months \u003d 480,000 rubles / year;
• The amount of personal income tax withheld and transferred to the budget: 480,000 * 13% = 62,400 rubles / year;
• The maximum amount of expenses for the education of a child is 50,000 rubles, the change in the amount of income for taxation will be: (480,000 - 50,000 - 30,000) * 13% = 52,000 rubles / year;
• The amount to be returned to the taxpayer: 62400 - 52000 = 10400 rubles. per year or 50,000 * 13% + 30,000 * 13% \u003d 10,400 rubles. per year.

Tax deduction for the education of a brother, sister

The taxpayer has the right to pay for the studies of his brother (sister), while using tax break he can if the following conditions are met:

• brother or sister must be no older than 24 years;
• a brother or sister must have common parents with the taxpayer (or one common parent), the exemption does not apply to cousin relationship;
• form of education - only full-time;
• the contract for payment for educational services must be drawn up not in the name of the students, but in the name of the taxpayer.

The maximum amount of education expenses taken into account when calculating tax is 120,000 rubles per year.

total expense

Separately, it is necessary to dwell on the amount of the total expense taken into account when calculating tax compensation. In addition to NV for training expenses, the category of social deductions includes compensation for the following expenses:

• for treatment, for the purchase of medicines;
• for charity;
• to non-state pension provision(we quote normative document) and voluntary pension insurance;
• on the funded part labor pension.

All costs incurred during the year under these items form the total expense. In the examples discussed above, it was assumed that during the calendar year, taxpayers had no other expenses, except for tuition fees.

When calculating HB, the total annual expense of the employee is taken into account, including for all types of training costs (own, children, brothers) plus other items of expenditure. Consider an example of calculating compensation, taking into account the total expense.

Example number 4. During the year, the taxpayer paid 80,000 rubles for university education and purchased medicines in the amount of 60,000 rubles. What will be the value of HB?

Compensation calculation:

• Annual income: 40,000 rubles / month * 12 months \u003d 480,000 rubles / year;
• The amount of personal income tax withheld and transferred to the budget: 480,000 * 13% = 62,400 rubles / year;
• The annual amount of the total expense: 80,000 + 60,000 \u003d 140,000 rubles / year;
• The maximum amount of annual costs is 120,000 rubles, the change in the amount of income for taxation will be: (480,000 - 120,000) * 13% = 46,800 rubles / year;
• The amount to be returned to the taxpayer: 62400 - 46800 = 15600 rubles. per year or 120,000 * 13% = 15,600 rubles. per year.

Required documents

To receive tax compensation, the taxpayer must contact the tax service at the end of the calendar year, providing the following documents:

1. The passport;
2. Tax declaration according to the well-known form 3-NDFL;
3. Help, respectively, in the form of 2-NDFL (well known to everyone) from the place of work;
4. Application for the return of personal income tax;
5. Payment documents confirming the payment for tuition;
6. The training contract, respectively, with annexes and, possibly, additional agreements to it;
7. License of an educational institution, if the details of the license are not specified in the contract;
8. Documents confirming the degree of kinship (when paying for children, brothers);
9. Documents confirming full-time education, if this condition is not specified in the contract;
10. Documents confirming guardianship or guardianship, when paying for the education of wards.

For visitors to our site special offer- you can get a free consultation professional lawyer by simply leaving your question in the form below.

The Russian government has come up with a proposal to make it easier for employees to process tax deductions. It is assumed that from 2019, it will be enough for a taxpayer to recalculate the annual personal income tax by submitting a simple application to the tax authority, as well as to the employer.

Applying the tuition deduction reduces tax base on personal income tax persons with taxable income.

You can use the benefit when applying to the Federal Tax Service with an application, a 3-NDFL declaration and documents confirming the right.

The tax refund is carried out by the Inspectorate or the employer.

What is this social deduction

The social deduction allows you to make a refund of part of the expenses incurred when paying for your own education or close relatives.

The deduction in the amount of expenses incurred is applied to the tax base for personal income tax - income received in the calendar period. The refund is subject to the withholding tax limit and the deduction limit.

Peculiarities tax deduction:

Benefit amount depends on the category of persons whose tuition fees are paid by the taxpayer. The procedure for granting a deduction, the categories of persons whose education is privileged, the workflow is established by Art. 219 of the Tax Code of the Russian Federation. The legislation does not establish a restriction on educational institutions. It is allowed to claim deductions for training received in public or commercial institutions.

Who can apply

There is an opportunity to receive benefits compliance with the conditions:

1. Belonging to the citizenship of the Russian Federation.
2. Availability in the period of payment of tuition income taxable at a rate of 13%.
3. Submission to the IFTS of documents confirming the fact of training.
4. Making payment by the person claiming the benefit.
5. The educational institution has state accreditation. These licenses for the right to provide services are specified in the contract. In the absence of information, a copy of the license must be attached to the contract.

Tax refunds are not made on the deduction of expenses reimbursed by the enterprise (employer of the taxpayer), social fund, maternity capital or other structure. The deduction is only to an individual who incurred the expense.

Tax refund produced at cost incurred:

Timing

The refund of previously paid tax is made for 3 years prior to applying to the IFTS.

For example, if an appeal to the IFTS is made in 2019, a deduction can be claimed for 2016-2018 years of study. The declaration is submitted within the calendar year following the year in which the expenses were incurred. statute of limitations established in the Civil Code of the Russian Federation and is equal to 3 years. After the period limitation period deduction is not provided.

To get the deduction, the training time does not matter. The fact that the student is on academic leave does not affect the tax refund. When determining the limitation period, the calculation of the period for claiming a deduction takes into account the year the payment was made. As payment documents standard forms are accepted - an extract for a transfer from a current account, a receipt for a cash contribution, and others.

Amount and calculation rules

Size social deduction provided for tuition, has marginal constraint established in Art. 219 of the Tax Code of the Russian Federation. The taxpayer's own tuition fee is limited to 120,000 rubles annually. The amount of the deduction for the expenses of training relatives is set at 50,000 rubles, provided for each of the persons.

The peculiarity of the provision of social deduction is the presence general restriction for all types of deductions. It is possible to apply the full amount of the benefit in the amount of 120,000 rubles spent on education only if there are no other declared social category deductions - treatment, purchase of medicines, participation in non-state pension insurance. If there are several types of deductions in tax year the individual has the right to choose.

Consider the case of a tax refund when paying for children's education.

Citizen Konev A.A. has income from normal look activities as an employee. In 2018, Konev A.A. received an income of 300,000 rubles. The person has three children and paid for their education in 2018 in the amount of (50,000 + 40,000 + 40,000) = 130,000 rubles.

Suppose the employee did not use the right to standard deduction and applies only social deduction. The amount of tax payable before the exemption is applied: 300,000 * 13% = 39,000 rubles. After checking the documents by the Federal Tax Service Inspectorate, the citizen was granted a deduction in the full amount of paid education for children. The amount of tax payable by an employee in 2018 decreased and amounted to (300,000 - 130,000) * 13% = 22,100 rubles. Citizen Konev A.A. has the right to return the tax in the amount of 16,900 rubles.

Preparation of a package of documents

To receive a benefit in the form of a deduction with a subsequent refund of overpaid tax, you will need submit a 3-NDFL declaration with supporting documents attached. Forms confirm the fact of education, payment, relationship and the availability of taxable income. Submitted as a separate document statement for a refund.

Part applications when receiving a deduction for the education of the taxpayer, includes:

The list of documents can be expanded at the discretion of the territorial Inspectorate of the Federal Tax Service. So, some authorities oblige to provide an act of acceptance and transfer of services, additional annual agreements to the contract and other forms. The main list of documents of the Inspectorate is published on the official website or information stands. In some cases, the submission of clarifying documents may be requested by the inspector who checks the right to the benefit in camera.

When claiming a deduction for teaching relatives in addition to the main list of securities, the following are submitted:

If a non-payer was accidentally indicated in the payment documents for the education of relatives, you will need to provide a notarized power of attorney for the right to pay a specific amount on the specified date under the contract. The opinions of the IFTS on the issue of payment details differ, which creates the prerequisites for refusal when making amounts by third parties. In the case of issuing a payment document for the spouse of the applicant for benefits, a marriage certificate must be attached.

Registration procedure

Control over the taxation of individuals and the provision of benefits is carried out by the territorial IFTS.

To receive a deduction would need:

Submission of documents for benefits is carried out in person, by mail or through a proxy. The taxpayer can use the right to submit documents through a personal account opened on the official website of the Inspectorate. Usage personal account allows you to save time and provides an opportunity to track the end of the check.

Drawing up an application

Reimbursement of overpaid taxes in non-cash form .

After the end of the desk audit, the amount of the overpayment is recorded on the personal account of the taxpayer, which has a breakdown by type of tax. The transfer of funds to the current account of a person is carried out on the basis of an application and according to the data provided in the document. If you do not have an account, you will need to open it at any branch of the bank.

The application is made by a person writing according to the sample provided by the IFTS.

Applies drafting form statements:

The document is signed by the taxpayer personally with the decoding of the full name and date of the application. It is possible to apply for the transfer of the amount at a later time. You can receive the due amount within 3 years from the date of the end of the desk audit. After the expiration of the period, the amount remains on the personal account of the taxpayer, but it is not possible to use it (offset, return).

Some Features

The deduction for the education of the child is provided only for full-time payment, which implies attendance at the institution of permanent and regular classes. In full-time or evening form, studies are carried out in an irregular mode and are used in universities or institutions of a secondary special profile.

Courses, studies at a driving school, sections or hobby groups cannot have options for providing in the evening or by correspondence. Training is conducted on a regular basis, which makes it possible to classify training as full-time. To confirm the fact of regular study, you must provide a certificate or have a footnote in the contract.

The expenses claimed for deduction include only payments for tuition. There is no concession on associated amounts. For example, if the cost of a foreign language course includes lunch, the amount should be excluded from the cost. For getting the exact amount expenses not related to training, you will additionally need to provide an estimate of the costs of the institution for a particular student.

For information on this type of social tax deduction, see the following video:

The state provides Russian taxpayers with a number of preferences. One of them is a tax deduction for the education of a child. Not only citizens of the Russian Federation can apply for return of personal income tax for the education. This benefit is relevant for Russian taxpayers with or without any passport. That is, the criterion is not citizenship, but the fact of replenishing the budget of the Russian Federation.

Let's consider how to do this in 2019-2020, what documents to collect and where to send.

social tax deduction

The legislation of the Russian Federation establishes a rule for the allocation of compensation to taxpayers related to their costs in certain areas. Part of them is a social deduction provided in connection with the costs:

• for education;
• for treatment;
• on the ;
• for charity.

Features of educational preferences

The benefit is allocated first in non-cash form. You can receive money into the account only after a personal appeal to the Federal tax service(FNS). Thus, two applications will have to be submitted:

• on the appointment of compensation;
• about transferring money.

Or initiate the receipt of funds through the employer. At the same time, the tax authority reduces personal mandatory contributions for personal income tax for the amount established by the preference. Money is paid along with earnings, and is taken into account by drawing up acts with the accountant of the company.

When calculating preferences, the following rules are followed:

1. the deduction is applied to the personal income tax base of a certain year;
2. limited to the amount of tax paid;
3. is not carried over to the next period;
4. a benefit can be claimed multiple times when circumstances causing its allocation appear;
5. the amount of the preference is limited within the reporting year (Article 219 of the Tax Code).

Reference! The legislation allows the use of preference for education in educational institutions that have passed state licensing. There are no restrictions related to:

• with the type of educational institution;
• form of ownership;
• place of deployment (within the Russian Federation or abroad).

Do you need on the subject? and our lawyers will contact you shortly.

Who is supposed to

Article 219 of the Tax Code contains a list of persons who are entitled to this benefit. These are people who spent money on education in a licensed educational institution. Specific indicators are given in the table.

Table of taxpayers covered by the tuition tax credit

About educational services

The deduction is allowed to be issued for services provided by the institution within the framework of Law No. 3266-1 of 07/10/1992 "On Education" (repealed). These include not only universities. The list includes:

1. Kindergartens.
2. Schools of all levels.
3. Institutions of additional education:
   • for adults (courses, driving schools, etc.);
   • for minors (music, art, sports schools, etc.).

Reference! Educational organization may have any form of ownership:

• state;
• private;
• different.

How much money is returned

The amount of preference depends on the recipient of educational services:

• the taxpayer is provided maximum amount at 120 thousand rubles;
• the same amount is due if the applicant's brother or sister is studying;
• the amount of benefits for other relatives is lower - up to 50 thousand rubles.

It should be remembered that the educational benefit is part of the social deductions, which are subject to the maximum rule. For example, if a citizen spent 90 thousand rubles on treatment, then only 30 thousand rubles remain for education.

Prompt! The preference is provided for the entire period of study, even for the period of academic leave.

Example

In 2016, the manager Kornakov A.P. offered the position of creative director with a salary of 60 thousand rubles.

The man needed to improve his skills. Having accepted the offer, he simultaneously entered the university on a paid basis. The cost of the annual course amounted to 120,000 rubles under the contract. Only 3 years.

Kornakov A.P. paid the entire period at once, making 360,000 rubles. And in January 2017, he applied for tax preferences. He provided documents on tuition fees (there were no other grounds for receiving a deduction).

The calculation is:

1. For 2016, personal income tax was deducted from Kornakov in the amount of: 60,000 rubles. x 12 months x 13% = 93,600 rubles. ( limit base to provide benefits).
2. The limit amount of 120,000 rubles is taken into account in the calculation of preferences. (total expenses of 360 thousand rubles exceed the established maximum): 120,000 rubles. x 0.13 \u003d 15,600 rubles.
3. Thus, Kornakov was given the maximum deduction.

Conclusion: the man's mistake is that he immediately paid for all three years of study. If the funds were contributed annually, then he could increase the size of the preference: 15,600 rubles. x 3 years = 46,800 rubles

Obtaining Method

The described benefit is issued by the tax authorities. At the same time, specialists take into account the following requirements of the Tax Code:

• documents in general order are accepted for the next year after making funds for services;
• there is a statute of limitations for applying for compensation - 3 years (in 2018 it was possible to apply for preferences for 2017, 2016, and 2015);
• if the applicant plans to receive compensation through the employer, then it is allowed to apply in the year the money is deposited (Article 1 of Law No. 85-FZ of 04/06/2015).

What papers to submit

In order to receive compensation, it is necessary to prove the fact of making funds for receiving educational services. established by law face. It follows from this that the set of papers varies depending on the situation.

The overall package includes:

1. declaration 3 - personal income tax;
2. certificate from the place of service on income for reporting period(2- personal income tax);
3. copy of the agreement with the educational organization:
   • indicating the details of the license;
   • or a separate copy of the license itself;
   • an additional agreement if the price increased in the reporting year;
4. payment documents confirming the fact of depositing funds.

When depositing money for the education of another person (from the list above), you will additionally need:

• a certificate stating that the services are provided in person;
• child's birth certificate;
• decision on the appointment of guardianship;
• documents confirming family ties with a sister or brother.

Important! You need to specify the method of receiving compensation:

• through the tax authority (separate application);
• through the employer (specify his details).

Application for money transfer

After conducting a desk audit, the amount of compensation appears on the personal account of the taxpayer. Citizen's right:

• apply to the tax authority for receipt;
• ask for accounting through the employer;
• defer funds to a later period (up to three years).

An application for transferring money to a personal account has prescribed form. A sample can be downloaded from the official website of the Federal Tax Service. The structure of the document is as follows:

1. The header (upper right corner of the sheet) should contain the following information:
   • the name of the tax authority;
   • location address;
   • taxpayer's personal information:
     • Full name in the nominative case;
     • registration address;
     • contact number;
2. In the center is the name "Statement";
3. Below, from the red line (leaving margins of 3 cm), a request for a transfer to the account of social deduction funds for such and such a period;
4. Bank and card details;
5. Signature and date.

How to get from an employer

At the place of service, compensation is taken into account in the year of making money for training. The reversal algorithm is as follows:

1. Prepare all documents from the above list.
2. Take the application to the local branch of the Federal Tax Service.
3. After 30 days, get your hands on a certificate.
4. Take it to the accounting department and write a request for compensation.
5. The amount of compensation will be taken into account in the calculation of wages.

Dear readers!

We describe typical solutions legal issues, but each case is unique and requires individual legal assistance.

For a prompt resolution of your problem, we recommend contacting qualified lawyers of our site.

Last changes

Our experts monitor all changes in legislation in order to provide you with reliable information.

The 2019 tuition tax deduction is of great interest to many individuals. Taxpayers want to know what conditions must be met in order to reduce their tax base, what is the amount of the deduction, how to get it, which ones, and some other details.

In this regard, we propose to consider in this article all of the listed aspects and once and for all deal with such a concept as the return of personal income tax for education.

An individual who has incurred expenses for education, in accordance with the provisions of the tax Russian legislation can get back some of the spent material resources. However, two conditions must be met for this to happen:

1. Pay VAT. Income tax is usually deducted at a rate of 13% from wages. That is why individuals who do not officially work anywhere cannot count on the provision of a tax rebate. If the taxpayer, in addition to the basic salary, has additional sources of income, then he is also obliged to pay 13% from them.
2. Study at a licensed institution. Before choosing which institution to apply for study, you need to make sure that it has a license to provide activities of this kind. Otherwise, it will not be charged.

It should be noted that the category educational institutions includes not only universities, colleges and technical schools. It can also be various driving schools, schools for accounting etc.

What is the tax credit for education

In 2019, the tuition tax deduction is usually categorized. Therefore, like most types of social tax credits, the education deduction is calculated by calculating 13% of the taxpayer's total expenditure.

Thus, if an individual paid an amount equal to 40,000 rubles for driving lessons in 2019, then he is entitled to 5,200 rubles ((40,000/100%) * 13%).

However, the calculation rules in some situations are not as simple as they seem at first glance. When calculating the amount of tax credit for tuition, you should pay attention to the following details:

• The amount of tax paid. Compensation for educational services, as a rule, is accrued from the funds state budget, which previously entered it as tax collection from the source of income of the applicant for the deduction. In this regard, you can return for training no more than the amount that was given to personal income tax.
• Maximum limit. Sometimes education has a fairly high cost and 13% of it is quite an impressive amount. but maximum size compensation that a taxpayer can receive is 15,600 rubles. Thus, if 13% of the expenses exceeded 15,600 rubles, then the taxpayer will receive the maximum possible tax deduction for tuition in 2019.

IMPORTANT! Sometimes it happens that an individual decides to pay for the education of his daughter, son, sister or brother. In such cases, the taxpayer also has the right to reduce the taxable base, but this requires that the training takes place only on a full-time basis.

How to get a deduction

In 2019, the process of returning income tax for educational services is not difficult for almost any taxpayer. Everything is quite simple - you need a number of specific papers, enter data into them, send them for consideration to the tax office at the place of registration of the individual and wait for the verdict. In case of a successful outcome of this procedure, an individual will be able to withdraw funds from his bank card a month after the documents were submitted.

What are the time limits for social security?

However, before starting the documentation, we strongly recommend that you pay attention to the following aspects:

1. On the date of return of personal income tax. The tuition deduction can only be accrued for expenses incurred in 2016. And if the taxpayer paid for his studies in 2017 and wants to receive compensation, then the funds will be credited to his account no earlier than in 2019.
2. On the date of submission of the package of documents. The papers required to reduce the taxable base must contain information for the entire taxable period. In this regard, it is necessary to submit documentation for the deduction for 2017 in 2019 (either 2019 or 2020).
3. Deadlines for the calculation of social deductions. To date, there is a certain rule - you can get income tax back for expenses related to paying for education for no more than the last three years.

For example, if an individual paid tuition fees at a higher education institution for five years (from 2012 to 2016) and decided to reduce the tax base in 2019, then compensation will be provided starting in 2014.

The documents

To return income tax for educational expenses, it is required to collect two main types of documents - a declaration in the form of 3-NDFL and a certificate drawn up according to the model of 2-NDFL, and also write, displaying the taxpayer's request for a deduction.

In addition to the three basic documents, you need to prepare a number of papers that are directly related to the educational process:

• Agreement for training. When accepting a student for training, as a rule, an agreement is concluded with him. This document indicates all the conditions, cost, as well as the period of study. The original of the contract is kept within the walls of the educational institution, and the taxpayer is given a copy of the document.
• Expenditure documents. To certify the tax inspector that the payment was really successful, you need to have all kinds of documents available that indicate the implementation of the payment transaction.
• License. In some cases, license data is specified in the contract. However, if it is not stated in this document, then the license must be attached separately.
• Certificate. If the claimant wants to receive monetary compensation for paying for the education of relatives, he must make a copy of the birth certificate. Please note that this document must be certified.

Innovations

This action can now be performed through the employer. To do this, you need to fill out an application addressed to the head and submit it to him for consideration.

The advantage of reducing the tax base through the employer is that the individual does not have to wait until the end of the year in which the tuition fee was paid.

The application can be submitted almost immediately after the payment of educational expenses. Thus, the procedure for calculating the social deduction will be significantly accelerated.