Is it possible to return 13 for distance learning. Social tax deduction for training expenses

Every year, education in paid educational institutions is increasing. Accordingly, citizens wishing to educate their children spend most of the family budget, namely for tuition fees. Not everyone knows that the money spent can be returned.

The amount of compensation is 13%

This opportunity is provided tax legislation and is called "social tax deduction».

How to get 13 percent back on your studies

The circle of persons who can apply for compensation are listed in the tax legislation.
Upon receipt of the deduction, the form of ownership is not taken into account educational institution.

Main condition- the institution must have documentary evidence of the educational status (in most cases, such a document is a license).

To get back 13 percent for your studies, you must adhere to the following algorithm of actions:

collection of documents, which will subsequently be submitted to the tax office;
writing an application and filling out the 3-NDFL form... Form and samples of filling are usually provided by the tax office;
direct transfer of documents to tax authority at the place of residence of the applicant.

When the specialist checks the documents, copies and originals will be returned to the applicant.

Important! Documents are provided within 3 years after the end of the year in which the tuition fee was paid. After the expiration of a three-year period, it is impossible to receive a tax deduction. Document verification usually takes no more than 3 months. If the check does not reveal any violations or inaccuracies, within one month, the social deduction will be returned to the applicant. It turns out that the total period that will be spent on receiving the deduction is 4 months.

If the deduction is drawn up for several years, the package of documents must be collected for each separate year.

Theoretical basis

The social tax deduction for education means the right of the taxpayer to make a refund (part of it) that was spent on personal education or education of the child ( Art. 219 of the Tax Code of the Russian Federation)

Paying for tuition for each academic year, you can count on social deductions... Such compensation is due for their own education, for children (including adoptive ones), brothers, sisters.

Parents can receive a deduction for their student children until the last 24 years of age. Training should only take place on a full-time basis.

If the deduction is made for their own education, and not for the children, the form of education will not play toli, i.e. it can be correspondence, evening, etc.

Guardians have the right to receive compensation for education fees until their wards turn 18.

Tuition fees from maternity capital are not compensable.

It is necessary to keep all documents on payment of tuition fees, because to receive a deduction, you must present them. The payment is taken into account, as per cash, and by bank transfer.

The tax deduction applies to education in universities, schools, kindergartens, music schools, driving schools, etc. to those educational institutions that have the appropriate license.

Conditions for payments and due amounts of compensation

The amount of the tax deduction depends on the amount of tuition fees calculated for one calendar year.

The amount of the deduction cannot exceed 120,000 rubles. The amount of the deduction for children is 50,000 rubles.

If the training process takes place abroad, then it is possible to receive a deduction in rubles, at the exchange rate of the Central Bank of the Russian Federation at the time of the applicant's request to the tax authorities. The only nuance will be the translation of documents into Russian.

For example:

You must pay for the education of the child per year 30,000 rubles.

Applicant's annual income 30,000 rubles / m-c * 12 months = 360,000 rubles / year;

The amount of deductions and transfers to personal income tax budget is: 360,000 * 13% = 46,800 rubles / year;

Change in the amount of income subject to tax: (360,000 - 36,000) * 13% = 42,120 rubles / year;

Accordingly, the amount to be refunded will be: 46 800 - 42 120 = RUB 4,680 in a year or 36000 * 13% = RUB 4,680 in a year.

How the payment is made

As mentioned earlier, the payment is made through the tax authority at the place of the applicant's resident. Nothing complicated is required from the applicant himself. The main task is the collection of documents, correctly executed and certified, and the submission of these documents on time.

Currently, there are many organizations involved in the preparation of documents for obtaining deductions. Such organizations, for a fee, fill out personal income tax forms, other documents, advise on issues of interest. This option greatly reduces the waste of time.

Required documents

To make a payment, you need to collect a certain package of documents.

The standard package of documents includes:

statement, which is written in free form;
passport(copies of the first two pages + registration);
2-NDFL forms(from the place of work) and 3-NDFL(declaration);
certificate from the place of study;
student payment receipts(it should be seen from the contents of the receipt that it was the applicant who paid on his own behalf);
child's birth certificate, or documents confirming guardianship (guardianship);
documents confirming relationship(when paying for family members);
educational institution license(certified copy);
agreement with an educational institution(certified copy). The contract must specify the conditions of training, the term, the cost of payment. If the amount of payment has changed, you must provide an agreement to the contract.

Along with submitting copies of these documents, you must provide their originals for verification.

There are a number of situations where a deduction cannot be issued:

during the period of study, the applicant did not accruals wages;
educational institution does not have licenses;
no documents saved confirming training;
missed deadline for appeal minus;
the applicant has no citizenship RF;
the appeal was to the tax out of place of residence;
not complete package built documents.

Collected and properly prepared documents can be submitted by the applicant himself in person, either through a representative, or sent by mail. When submitting documents through a representative, you must issue a power of attorney. If documents are sent by mail, it is better to issue a letter with a notification, or a valuable one with a description of the attachment.

Important nuances

In order for the process of receiving a payment to be successful and not to be delayed, you should carefully fill out the necessary forms and do not forget the simple rules:

you can fill out the declaration yourself by downloading the program from the FTS website, or contact a special service organization;
the provided payment documents for training must be written out on the person drawing up a deduction;
documents are submitted to the tax office at the place of residence of the applicant;
education in a higher educational institution is subject to compensation, in kindergartens, schools, secondary technical educational institutions, driving schools, sections, circles;
the amount of tax incentives depends not only on the amount paid for tuition, but also on the amount of tax withheld.

Studying in a paid department is an expensive pleasure. True, there is an opportunity to get back your "hard-earned money" - although a small percentage of the entire amount, but still nice. But, you have to be patient and get acquainted with the Tax Code.

Who is eligible for tax deduction

The amount you can count on is called social tax deduction. The process of its registration is described in detail in the Tax Code (article 219).

You can apply for a deduction:

those who paid for tuition from their own funds

parents who pay for the education of children under the age of 24

guardians and trustees who paid tuition fees for their minor wards. After the termination of guardianship or guardianship, the right of deduction remains until the former ward is 24 years old.

To receive a deduction, you apply with the necessary documents to tax office at the place of residence at the end of the year in which the tuition was paid. However, this can be done later, within the next three years. And do not be confused by the last filing date of the declaration - April 30th. At this point, it is important to have time for those who are required to file an income tax return. However, they also have the opportunity in the next three years to declare their right to benefits by submitting new declaration together with an application for a deduction.

A deduction is not due if:

source of your income - dividends, winnings, prizes, etc., for which the code establishes others tax rates(and not 13%, as for wages);

the company where you work has covered the costs

for your education (the deduction is only due to individuals who paid for their education from their own funds).

In addition, it must be borne in mind that there are such types of educational activities that are not subject to licensing, for example, individual pedagogical activity: tutoring, one-time lectures, seminars, etc. If it comes it is about such training that no deduction is due.

No license - no deduction

It doesn't matter if a government or non-government educational institution provides you with educational services. The lack of state accreditation will not be a hindrance either. But there must be a license. In other words, you can get your money back when you pay for tuition in schools, universities, various advanced training courses or additional education programs. Music, art and sports schools are also included in this list. There is only one criterion: no license - no deduction.

How to draw up documents

Correct paperwork is a very important and crucial stage; a mistake will prevent you from exercising your right to deduction. Therefore, pay attention to the following points.

Contract... An agreement with an educational institution can be concluded both by a parent (guardian, trustee) and by the student himself. There is one nuance here. If the contract is concluded by a minor, there must be an entry in it: the parents (guardian, trustee) pay the payment, otherwise they will not be able to get a deduction. To avoid unpleasant surprises, try to draw up all documents for the person who will claim the deduction.

Form of study... If you work and pay for your own tuition, regardless of whether it is full-time, part-time or part-time, you are entitled to a deduction. It is another matter if the parents, guardian or trustees claim the right to deduction. In this situation, it is possible to get a deduction for training if the classes were held in full-time (full-time) form. This clause must be spelled out in the contract.

Tuition payment... Whoever pays for tuition exists general rule- payment is made only in cash, in cash or by bank transfer. By paying, for example, with a bill of exchange, you thereby deprive yourself of the opportunity to receive a deduction. Make sure that the amount and form of payment are specified in the contract.

Payment documents... The fact of payment must be confirmed by payment documents: a receipt to the receipt cash order, cash register check, bank payment documents. Moreover, it is desirable that they be issued to the individual who will receive the social deduction. If a parent (guardian, trustee) claims the deduction, then payment document he should make out for himself.

What to bring to the tax office

The following package of documents should be brought to the tax office:

completed income tax return individuals

a written application in any form for the provision of a social tax deduction for training

a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the past year in the form of 2-NDFL

a copy of the agreement concluded between the educational institution and the student, or between the educational institution and the parent taxpayer (trustee)

a copy of the license of an educational institution or other document confirming the status of an educational institution

copies of payment documents confirming the fact of deposit (transfer) of funds

a copy (copies) of the child's birth certificate, if the taxpayer bears the costs of teaching his child

a copy of the order on the appointment of guardianship (guardianship), if the guardian (curator) spent money on the education of his ward.

How much will be returned

The maximum deduction for training in accordance with the Tax Code is 38 thousand rubles. But if you believe that this amount is subject to refund, you are mistaken. In fact, only the amount of overpaid tax is refunded. As the employees of the tax consultation explained, the maximum you can count on is 4.94 thousand rubles. (i.e. by 13% of 38 thousand rubles.)

Let us give specific example... Let's say your annual income is RUB 240,000. (20 thousand rubles per month). From this amount, the accounting department withheld a tax of 13%, which amounted to 31.2 thousand rubles. You received 17.4 thousand rubles each. per month. If you paid 38 thousand rubles for your studies. or more per year, from your income (240 thousand rubles), the tax inspectorate will deduct 38 thousand rubles on paper. - maximum size deduction for training. From the remaining 202 thousand rubles. you were supposed to pay income tax in the amount of 26.26 thousand rubles, the rest is exempt from taxation. Therefore, the overpaid taxes are returned to you - those same 4.94 thousand rubles. (31.2 thousand - 26.26 thousand rubles), i.e. 13% of 38 thousand rubles.

If training expenses were less than 38 thousand rubles, for example, 25 thousand rubles, from your annual income of 240 thousand rubles. the amount of actual expense should be subtracted, namely 25 thousand rubles. Having carried out the same calculations, you will receive the amount of the refundable tax - 3.25 thousand rubles, i.e. 13% of 25 thousand rubles.

Issue price

Natalia AKSENOVA, a member of the Club of Practicing Accountants of Non-Profit Organizations:

It is because of small amount reimbursable, many students do not apply for a tuition deduction. In addition, the process of obtaining it takes a lot of time and nerves: tax return difficult to fill in correctly the first time. Even after consulting a qualified specialist, mistakes and inaccuracies can be made. This is easy to explain. Most Russian citizens are not familiar with the declaration process as they are not required to submit one. After all, they automatically deduct all taxes from their salaries. I think many are repelled by bureaucratic obstacles. One more point cannot be disregarded: people still treat the tax authorities with some caution, and they, in turn, are not very eager to improve their image in the eyes of society.

The deduction is provided not only for the period of study, but also for the period of academic leave, issued in accordance with the established procedure.

You only need to fill out your tax return with a blue or black pen. Red

and green ink fade quickly. Do not try to use them, the documents will not be accepted anyway.

Learn from other people's mistakes

Roman Neyelov, the second time she receives a tax deduction for her daughter's education:

According to the Education Law, there are three forms of education: full-time, part-time and evening. It turned out to be problematic to get a certificate stating that my daughter is studying in full-time (full-time) education. I myself had to go to the head office of the university and explain that tax inspectors do not accept a standard certificate. They require both full-time and full-time forms to be specified. In the end, I was given such a document. However, there is a contradiction between the current law "On Education" and the Tax Code.

Some firms withhold income tax from salaries, but do not transfer it to tax. The employees have no idea about this. Hoping that the bookkeeping is maintained at the proper level, they do not submit income tax returns to the tax inspectorates. Therefore, when the question of a deduction arises, you first have to pay a fine for committing a tax offense and only then apply for a refund of tuition fees.

When to apply for a deduction? It is much more convenient to receive a deduction for each year. Collect all Required documents, in particular, a declaration and a certificate in the form 2-NDFL, will not be difficult. Nobody knows what will happen in five years. Any company can cease to exist at the most inopportune moment for you. If you change jobs and lose contact with your previous employer, it will be extremely difficult to get a full refund.

Free consultations

On the website of the Office of the Federal Tax Service of Russia in Moscow www.mosnalog.ru

Lena:

I have been studying in the evening since 2001 with the money left by my father (he died). Now I work, my salary is 1.5 thousand rubles. At the same time, training costs 4.5 thousand rubles. per month. Can I get compensation?

Gosha:

Yes, you can. But only the deduction will be calculated starting from the calendar year when they started working. And, of course, over the past three years. For example, you have been studying since September 2001 and have been working since February 2004. This means that you will receive a deduction from 2004. Your salary will also affect the amount of the payment. The refund amount for one calendar year cannot exceed the amount income tax... At annual income 18 thousand rubles (1.5 thousand rubles x 12 months) the amount of income tax is 2.34 thousand rubles. (18 thousand rubles x 13%). Accordingly, the refund amount for one calendar year is 2.34 thousand rubles.

SverDlov:

I have already finished gnawing the granite of science. The parents paid for the tuition. I want to try to return at least something, how realistic is it?

Gosha:

In addition to the full package of documents that is provided for obtaining a tax deduction, you must present a certificate from the institute stating that you studied from such and such to such and such a year. If the certificate is not issued, try replacing it with a copy of the diploma. You will need a copy of your birth certificate and a certificate from the parents' place of work for the years that will be taken into account when calculating the deduction. I would like to give some advice: if receipts or other payment documents contain the names of different parents or your last name, write a simple written power of attorney for each such receipt: they say, the husband trusts his wife (son) to pay for the tuition. And put the date on the day before the date of payment of the receipt.

Sections:

Who can get a 13% tuition refund?

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

Of course, the actual tuition costs must be verified. In this case, the taxpayer must pay for the educational contract at the expense of his own funds. If, for example, the training costs were covered by maternity capital, then it will no longer be possible to qualify for the deduction ().

It often happens that one person studies, and another pays for his studies. In this case, the second citizen can receive a tax deduction, but only if he paid for his studies for his brother, sister or children under 24 years of age, or for the guardian or ward before he reaches 18 years of age (and then after the termination of guardianship or guardianship until he reaches 24 years old). In addition, it is required that a relative should receive education on a full-time basis. However, if the taxpayer has no family relationship with the person whose education he pays, or they are more distant relatives (grandmothers, grandfathers and grandchildren; uncles, aunts and nephews, etc.), then he does not have the right to receive a deduction (,) ... You will not be able to take advantage of the deduction if one spouse paid for the education of the other ().

When paying for the child's education, the spouses have the right to use the deduction regardless of which of them the documents confirming the costs of education are issued for. Moreover, each of the spouses must be the parent of the child. If the spouse is not the child's parent, then he / she 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 a deduction for them will not be provided (letter,). Therefore, it is important to ensure that the costs of education and other services are clearly divorced in the contract and in the payment documents.

Please note that any parent can apply for a tax deduction for the cost of a child's education. The income of each of the spouses relates to joint property and is joint ownership, therefore, either spouse is entitled to a tax deduction from the full amount of tuition ().

Thus, you will be able to receive a tax deduction for training in the presence of the following circumstances:

you are payer of personal income tax;
you pay for your own education in any form, or for the education of a brother, sister or children under 24 years old, or a ward or ward before he reaches 24 years old in full-time form;
the funds of the employer or maternity capital were not used to pay for the training;
you have documents confirming expenses on 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 - it must be borne in mind that social tax deductions are calculated cumulatively (120 thousand rubles per year) (). Therefore, if for the reporting year the taxpayer incurred treatment costs in the amount of 100 thousand rubles. and filed a declaration accepting them for deduction, then he can use the deduction for training only 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 get my tuition tax deduction?

Maximum amount deduction depends on whose tuition the taxpayer paid for:

own training. The amount of the tax deduction in this case will not exceed 120 thousand rubles. for the tax period (year);
educating your child until he reaches the age of 24. Deduction amount - no more than 50 thousand rubles. per year for each child;
training of the ward or ward until he reaches the age of 18, as well as after the termination of custody over him until they reach the age of 24. Expenses are accepted for deduction only for receiving their education in full-time form. Deduction amount - no more than 50 thousand rubles. per year for each ward or ward;
training of their half-brother or half-brother (sister) until they reach 24 years of age. And in this case, only the 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 for the entire period of study, including the period of academic leave ().

What documents are needed to receive the tuition tax deduction?

3-NDFL declaration;
2-NDFL certificate (issued by the employer);
a copy of the agreement with an educational institution for the provision of educational services;
a certificate from an educational institution that the taxpayer studied full-time (if the tuition is paid by guardians or parents and the form of education is not indicated in the agreement with the educational institution (,);
birth certificate of a child in case of payment for tuition by a parent or guardian;
documents confirming the relationship of the person for whom the taxpayer pays for education (birth certificate of a child, birth certificate for himself and for a brother / sister, a copy of a document confirming the establishment of guardianship (guardianship);
payment documents confirming the actually incurred training costs. These may include a receipt for a receipt order, a bank statement for the transfer of funds, cashier's check etc.;
application for a tax deduction for training (upon initial submission of documents);
application for the refund of the overpaid tax amount (after office check 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 the choice of the country of study. However, if the training took place in a foreign educational institution, then you need to 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 Ministry of Finance of Russia adheres to a different position on this issue, indicating that the status of a foreign educational institution must be confirmed by the relevant documents provided for by the legislation of this foreign country, and notarization of copies of such documents, as well as notarization of their translation into Russian is not required (). Nevertheless, it will be useful to contact your tax office for advice on the composition of the documents that must be submitted.

The financiers are loyal to the issue of granting a deduction even if the training took place not in educational organization, and at IP. Moreover, a deduction can be provided even when the individual entrepreneur does not have a license to carry out educational activities - after all, it is not obligatory for them (,).

Applying a tuition deduction reduces tax base on Personal income tax having taxable income.

You can take advantage of the privilege by contacting the Federal Tax Service Inspectorate 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

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

A deduction in the amount of expenses incurred is applied to the tax base for personal income tax - income received in a calendar period. Refunds are subject to withholding tax and deduction limits.

Peculiarities tax deduction:

Benefit amount depends on the category of persons whose tuition fees were paid by the taxpayer. The procedure for granting a deduction, the categories of persons whose education is subsidized, 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 government or commercial institutions.

Who can claim

The opportunity to receive a benefit is available when compliance with the conditions:

Belonging to the citizenship of the Russian Federation.
Availability of income taxed at a rate of 13% during the period of tuition fees.
Submission to the IFTS of documents confirming the fact of training.
Payment by the person claiming the benefit.
The presence of the educational institution of state accreditation. These licenses for the right to provide services are indicated in the contract. In the absence of information, a copy of the license must be attached to the agreement.

Tax refund is not made on deductions of expenses compensated by the enterprise (employer of the taxpayer), social fund, maternity capital or other structure. The deduction is provided only to the individual who incurred the expenses.

Tax refund produced at cost incurred:

Timing

The tax paid earlier is refunded 3 years prior to contacting the IFTS.

For example, if the appeal to the Federal Tax Service Inspectorate is made in 2019, the deduction can be claimed for 2016-2018 years of study. The declaration is submitted during the calendar year following the year of expenses. Statute of limitations established in the Civil Code of the Russian Federation and is equal to 3 years. After the period limitation period no deduction is provided.

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

Amount and calculation rules

The amount of social deduction provided for training has limit limitation, established in Art. 219 of the Tax Code of the Russian Federation. Tuition fees for the taxpayer themselves are limited to 120,000 rubles annually. The amount of deduction for training expenses for relatives is set at 50,000 rubles, provided for each person.

The peculiarity of the provision of a social deduction is the presence general limitation 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 training only if there are no other declared deductions of the social category - treatment, purchase of drugs, participation in a non-state pension insurance... If there are several types of deductions in tax year the person has the right to choose.

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

Citizen A.A. Konev has income the usual kind activities as an employee. In 2018, A.A. Konev 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.

Let's say the employee did not use the right to standard deduction and applies only social deduction. The amount of tax payable before the application of the benefit: 300,000 * 13% = 39,000 rubles. After checking the documents by the Federal Tax Service Inspectorate, the citizen was provided with a deduction in the full amount of the paid education of children. The amount of tax payable by the employee in 2018 decreased and amounted to (300,000 - 130,000) * 13% = 22,100 rubles. Citizen A.A. Konev 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 the subsequent refund of the overpaid tax, you will need provide a 3-NDFL declaration with supporting documents attached. The forms confirm the fact of education, payment, kinship and the availability of taxable income. A separate document is submitted statement to return the amount.

Part applications when receiving a deduction for the tuition of the taxpayer himself, it includes:

The list of documents can be expanded at the discretion of the territorial Inspectorate of the Federal Tax Service. So, some bodies 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 a number of cases, the submission of clarifying documents may be requested by the inspector who checks the cameral right to the privilege.

When applying for 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 deposit a specific amount on the specified date under the contract. The opinions of the Federal Tax Service Inspectorate on the issue of payment details differ, which creates the preconditions for refusal to deposit amounts by third parties. If a payment document is issued for the spouse of the applicant for benefits, it is necessary to attach a marriage certificate.

Registration procedure

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

To get a deduction would need:

Submission of documents for the benefit is carried out in person, by mail or through an authorized representative. A taxpayer can exercise the right to submit documents through a personal account opened on the official website of the Inspectorate. Usage personal account saves time and provides an opportunity to trace the end of the check.

Drawing up a statement

Refunds of overpaid tax amounts are made 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 is broken down by type of tax. 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 drawn up by a person in writing according to the sample provided by the Federal Tax Service Inspectorate.

Applies form of compilation statements:

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

Some features

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

Courses, studies in a driving school, sections or hobby groups cannot have options for providing in evening or part-time forms. Training is carried out 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.

Only tuition fees are included in the expenses claimed for the deduction. No benefit for related amounts is provided. For example, if the cost of a foreign language course includes payment for lunch, the amount should be excluded from the cost. To receive exact amount non-training costs will require an additional cost estimate of the institution for a specific trainee.

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

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 reimbursing part of the expenses that the Russians spent during the year on training.

What are the tax deductions?

First of all, it should be recalled that tax deductions (ND) are one of the types of tax benefits for employees whose wages are subject to income tax, respectively, of individuals (personal income tax). This deduction cannot be provided, for example, to an unemployed pensioner or an unemployed student, since they do not have income from which taxes are withheld to the budget.

Currently used in Russia the following types tax deductions:

standard;
social;
property.

Tuition tax deduction is categorized social deductions... You should pay attention to the fact that you can get a tax benefit not only for your own education, but also for the study of close relatives.

Tax benefit amount

In accordance with the provisions of the Tax Code, the taxpayer is refunded 13% of the amount spent on training (13% is the income tax rate). 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 for spending on education, above which the tax incentive does not apply.

The amount of tax 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 training costs:

in kindergartens;
in schools;
in universities;
in institutions of additional education (so-called) adults, for example: courses (very common) advanced training, driving schools, training centers of the employment service, centers of study directly foreign languages etc.;
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 children's and youth widespread sports schools, music schools, etc.

Moreover, a 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.

The institution in which direct training is carried out must have an appropriate, let us note, a license confirming its status as an educational institution. The fact is that there are, what is important, such types of educational activities, oddly enough, which are not subject to licensing, therefore, they are "out of brackets" in the topic we are considering. Unlicensed work includes, for example, one-time lectures, one-time seminars, individual teaching activities and other educational activities.

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

Pay attention also to the fact that in the case of payment for studies using maternity (family) capital funds, the NV will not be provided.

Statute of limitations

The tax deduction for education 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.

But what about those taxpayers who did not issue and receive tax benefits in a timely manner? The deadline for applying for appropriate compensation (limitation period) 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 HB, which is important, does not carry over from one calendar year to another. The amount of expenses that exceeds set limit compensation.

Tax deduction for own training

Working Russians have the right to receive tax incentives for training in any form of their choice - full-time, part-time, evening or other. The taxable amount of income for 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 training 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 (total amount training costs amounted to 18,000 rubles), the taxpayer applied to tax office at the end of the year for the provision of HB.

Calculation of the amount of compensation:

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: 62,400 - 46,800 = 15,600 rubles. in a year.

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

Tax deduction for the education of children and wards

Parents, guardians or trustees who have paid for the education of their children or wards can also receive compensation for personal income tax. 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 observed:

the age of studying children should not exceed 24 years;
the form of education for children - only full-time;
the agreement for payment of 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 benefit.

The maximum benefit amount is set for both parents (guardians), not for each of them. If several children are studying in a family for a fee, then compensation payments calculated for each child.

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

Calculation of the amount of compensation:

Annual income: 40,000 rubles / m-c * 12 m-tsev = 480,000 rubles / year;
The amount of personal income tax withheld and transferred to the 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: 62,400 - 56,160 = 6,240 rubles. per year or 48,000 * 13% = 6,240 rubles. in a year.

Example No. 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 tax refund amount?

Calculation of the amount of compensation:

Annual income: 40,000 rubles / m-c * 12 m-tsev = 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: 62,400 - 52,000 = 10,400 rubles. per year or 50,000 * 13% + 30,000 * 13% = 10,400 rubles. in a year.

Brother, sister's tuition tax deduction

The taxpayer has the right to pay for the education of his brother (sister), while using tax relief he will be able to, if the following conditions are met:

brother or sister must be no older than 24;
the brother or sister must have common parents (or one common parent) with the taxpayer; the benefit does not apply to cousin;
form of training - full-time only;
the agreement for payment of 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 the tax is 120,000 rubles per year.

Cumulative expense

Separately, it is necessary to dwell on the amount of total expense taken into account when calculating tax compensation. In addition to NI 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(quoting normative document) and voluntary pension insurance;
on funded part labor pension.

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

When calculating NV, the total annual expenditure of the employee is taken into account, including for all types of training costs (own, children, brothers) plus other items of expenditure. Let's consider an example of calculating compensation taking into account the total consumption.

Example No. 4. During the year, the taxpayer paid 80,000 rubles for university studies and purchased medicines worth 60,000 rubles. What will be the magnitude of HB?

Calculation of the amount of compensation:

Annual income: 40,000 rubles / m-c * 12 m-tsev = 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 = 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. in a year.

Required documents

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

Passport;
Tax return on the well-known to many form 3-NDFL;
Certificate, respectively, in the form 2-NDFL (well known to everyone) from the place of work;
Application for the return of personal income tax;
Payment documents confirming tuition fees;
Training agreement, respectively, with attachments and, possibly, additional agreements to it;
The license of an educational institution, if the license details are not specified in the agreement;
Documents confirming the degree of kinship (when paying for children, brothers);
Documents confirming full-time education, if this condition is not spelled out in the contract;
Documents confirming guardianship or guardianship, when paying for the tuition of the wards.

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