Tax deduction for training at a driving school

Good afternoon, dear reader.

This article will discuss how to get a tax deduction for driving school tuition.

Not every driver candidate knows that he can partially reimburse the amount spent on training at a driving school, at the expense of personal income tax (personal income tax). Moreover, you can return the money not only for your own education, but also for the education of close relatives.

You will learn:

To begin with, I want to draw your attention to the fact that only citizens who pay income tax (13% of wages) can return money. For example, individual entrepreneurs do not pay such a tax, so an individual entrepreneur cannot receive a deduction for training at a driving school.

Another important point. This article will consider the deduction for training in a driving school, however, tax deductions can be obtained for training in other educational organizations. In this case, all documents are drawn up by analogy.

Let's get started.

How to get tax deduction for driving school tuition?

Article 219 of the Tax Code of the Russian Federation:

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:
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2) in the amount paid by the taxpayer during the tax period for his studies in educational institutions - in the amount of actually incurred expenses for training, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for the education of their children of the age up to 24 years old, by a taxpayer-guardian (taxpayer-custodian) for training his wards under the age of 18 in full-time education in educational institutions - in the amount of actual expenses incurred for this training, but not more than 50,000 rubles for each child in total the amount for both parents (guardian or custodian).

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or trusteeship in cases where taxpayers pay for the education of these citizens under the age of 24 on full-time education in educational institutions.
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The right to receive the specified social tax deduction also applies to a taxpayer - a brother (sister) of a student in cases where the taxpayer pays for the education of a brother (sister) under the age of 24 on full-time education in educational institutions;

So, the tax deduction can be obtained:

• for your own training;
• for teaching children up to 24 years old;
• for teaching wards up to 24 years old in full-time education;
• for the education of a brother / sister up to 24 years of age in full-time education.

Since training in a driving school is in any case a full-time form of training, you can reimburse money not only for your own training, but also for the training of children, wards and brothers / sisters under the age of 24.

With your own training, questions usually do not arise. But when receiving a deduction for another person, you should pay attention to the conclusion of an agreement with a driving school. This contract must be concluded in the name of the person who will subsequently receive the deduction.

For example, you want to receive a deduction for your 19-year-old child's driving school tuition. In this case, you must conclude an agreement with a driving school. The text of the agreement must indicate that the child will study at the driving school. With such agreements, problems in driving schools usually do not arise, because this deduction is popular.

So you should think about getting a social deduction even before concluding an agreement with a driving school.

The specified social tax deduction is provided if the educational institution has an appropriate a license or other document that confirms the status of an educational institution, as well as the submission by the taxpayer of documents confirming his actual expenses for training.

All official driving schools are licensed and can make a copy of this document if necessary.

Please note that there are features of obtaining a deduction that do not apply to training at a driving school. However, when receiving deductions for other types of training, they must be taken into account:

Social tax deduction is provided for the period of study of these persons in an educational institution, including academic leave, issued in the prescribed manner in the course of study.

Social tax deduction is not applied if tuition fees are paid at the expense of maternity (family) capital, allocated to ensure the implementation of additional measures of state support for families with children;

Maximum tax amount for refund

The legislation sets limits on the maximum amount, taxes from which can be returned (paragraph 2 of Article 219 of the Tax Code of the Russian Federation):

Social tax deductions provided for in subparagraphs 2 - 6 of paragraph 1 of this article (except for the deductions in the amount of the expenses for the education of the taxpayer's children specified in subparagraph 2 of paragraph 1 of this article and the cost of expensive treatment specified in subparagraph 3 of paragraph 1 of this article), provided in the amount of actual expenses incurred, but in aggregate no more 120,000 rubles for the tax period.

Tax can be refunded from an amount not exceeding 120,000 rubles... In addition to training costs, this amount also includes the costs of medical services, pension contributions, and an independent assessment of qualifications.

For example, if for 2016 Ivanov I.I. was trained in a driving school in the amount of 35,000 rubles, and also spent 100,000 rubles on his treatment, then he can receive a tax deduction only from 120,000 rubles.

Another limitation is the maximum amount that can be spent on educating children and wards - 50,000 rubles for each child in total for both parents. This amount is usually enough to cover the cost of training at a driving school. But if we are talking about studying at a higher educational institution, then fifty thousand rubles a year may not be enough, i.e. Tax cannot be refunded on the entire tuition fee.

So, the maximum amount of personal income tax that can be returned:

The indicated amount is worth filling out a 3-NDFL declaration and taking it to the tax office.

If a driver candidate spent 40,000 rubles on training at a driving school, then he will be able to return to personal income tax in the amount of 5,200 rubles.

Please note that the maximum amount of deduction for yourself and for the education of children does not overlap.

For example, if you spent 120,000 rubles on your own education, and 50,000 rubles for the education of each of two children, then the tax can be refunded from 220,000 rubles.

Documents for tax deduction in 2019

Documents that are required to receive a deduction for training at a driving school:

Filling in a declaration of 3 personal income tax for a deduction for tuition

Filling in a tax return is discussed in detail in. Below, only those program tabs that need to be filled in when receiving a tuition deduction will be considered in detail.

1. Install the Declaration program.

2. Fill in the "Setting conditions" and "Information about the declarant" tabs.

3. On the tab "Income received in the Russian Federation", you should enter information about wages in accordance with the certificate 2-NDFL.

First, you need to add information about the organization in which you work. To do this, you need to click on the green plus at the top of the window:

In the window that opens, fill in the fields in accordance with the 2-NDFL certificate, and then click on the "Yes" button.

After that, you need to add information about all payments for the previous year. To do this, you need to click on the green plus at the bottom of the window:

All fields are filled in in accordance with the 2-NDFL certificate. The operation should be repeated for all income (salary for each month, vacation pay, sick leave and other payments).

In conclusion, you need to fill in the bottom of the tab (also based on the 2-NDFL certificate):

4. Go to the "Deductions" tab and at the top of the window click on the "Social" button:

If you want to receive deduction for own training at a driving school, then you should fill in the field "your training". In this field you need to enter the full amount spent on studies, even if it exceeds 120,000 rubles. When forming the declaration, the figure will be automatically brought to the required form.

If you want to receive deduction for a child's education at a driving school, then you need to click on the green plus on the right side of the window and enter the cost of training in the window that opens. Here you also need to enter the full cost of training, even if it exceeds the limit of 50,000 rubles.

In the example above, 35,000 rubles were spent on their own training in a driving school, and 50,000 rubles were spent on teaching a child in a driving school.

5. Save the declaration (the "Save" button at the top of the screen) and then print it. Below you can download a sample declaration on the 3-NDFL form to receive a tax deduction for tuition:

6. Part of the declaration must be completed by hand. Namely, at the bottom of the first sheet, you need to fill in the field "with the attachment of supporting documents or their copies on ... sheets." In this field, write the number of documents attached to the declaration.

In addition, all pages must be dated and signed.

Filling out an application for the return of personal income tax

To begin with, I suggest you download the application form and sample application:

An application for the return of personal income tax is filled in as follows:

1. Indicate in the heading the name of the tax office to which you are applying. You can find out the exact name on the website of the tax office. This issue was discussed in detail in.

2. Indicate your own full name, TIN and address in the header. This data can be taken from the first page of the previously generated tax return.

3. In the text of the application, indicate the article number (78), enter the word "paid", as well as the name of the income (personal income tax for 2016).

4. Fill in the KBK and OKTMO fields. These values ​​can be taken on the second sheet of the tax return (fields 020 and 030).

5. Enter the amount to be refunded on the application. It is also shown on the second sheet of the declaration (field 050).

6. At the bottom of the declaration, you need to indicate the details of the bank account to which the tax authority will return the money to you. For example, if you have a bank card, then you can get the account details at the nearest branch of your bank.

7. Date and sign at the bottom of the application.

After that, you had in your hands all the documents necessary to receive a deduction for training at a driving school. It remains only to submit them to the tax office and wait for the tax refund.

If you do not want to go to the tax office, then the return can be submitted online:

Statute of limitations for tuition tax refund

The deadline for filing a tax return for the previous year is April 30 (Article 229 of the Tax Code of the Russian Federation):

A tax return shall be submitted no later than April 30 of the year following the expired tax period, unless otherwise provided by Article 227.1 of this Code.

However, by April 30, the declaration must be submitted only if in the previous year you received income for which you are required to report.

For example, if in 2016 you sold a car (received income) and in the same year you paid for the education of a child at a driving school, then the declaration must be submitted by April 30, 2017.

In the event that you did not have additional income for the last year, you can file a declaration for a deduction later (article 78 of the Tax Code of the Russian Federation):

7. An application for offset or refund of the amount of overpaid tax may be submitted within three years from the date of payment of the specified amount, unless otherwise provided by the legislation of the Russian Federation on taxes and fees.

Those. you can apply for a tax refund within 3 years.

For example, in 2018, you can get a deduction for training in a driving school that was completed in 2017, 2016 or 2015.

Good luck on the road!