Application to the tax office for a gift between relatives. Sample application for donation of a share in an apartment and form for registration of new property

The state provides the opportunity for citizens of the Russian Federation to return part of their funds that were paid for training.

Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

But not everyone knows who and when they can apply for a tax deduction, what conditions must be met, what documents to prepare, etc. Due to ignorance of the law, many simply do not take advantage of benefits that can save the family budget.

What you need to know

Not everyone can use the social deduction for education. What are the rules for its use and in what sizes is it provided? When can I apply for a refund from government agencies?

Standard situation

The social tax deduction for education means the right of the taxpayer to make a refund of funds (part of them) that were spent on personal education or education of a child ().

The peculiarity of this deduction is that it is limited to a specific amount:

A deduction of 50,000 rubles can be used for each child. The amount of deductions that were used by the taxpayer during the tax period cannot exceed 120,000 rubles.

The conditions and procedure for providing social deductions for studies are regulated “On certain issues of providing social tax deductions for expenses for education and treatment.”

Who can get a deduction

Only those persons who work and pay personal income tax to the state treasury, that is, a tax in the amount of 13% of profit (clause 2 of Article 219, as amended), can make a refund when studying.

Only individuals can exercise the right to deduction. Such a benefit is not available to individual entrepreneurs. The same applies to pensioners: they will not receive a social deduction because they have no income, which is taxed at a rate of 13%.

All others can return part of the funds contributed to the budget if they declare their right to the authorized structures.

When it's possible?

The list of citizens who have access to training benefits is contained in Part 2 of Art. 219.

The taxpayer has the right to a deduction in the amount that was spent in a calendar year on studying at an educational institution. This:

The right to use the deduction may extend to a taxpayer who was a guardian or trustee of a citizen-ward after the guardianship or trusteeship terminates.

The refund can be made up to the age of 24 if the person is in full-time education. Social tax deductions are available to individuals for periods of study in institutions, which also applies to academic leave, issued in accordance with the procedures in the educational institution.

It will not be possible to apply a deduction in cases where the payment of study costs is carried out at the expense of maternal (family) capital.

Video: Tuition tax deduction

They are sent to ensure the implementation additional measures state support for families with children.

You can also take advantage of the deduction for the education of a brother or sister if he (she) is under 24 years of age, is in full-time education, and the taxpayer pays for them. Such information is contained in Art. 219 paragraph 1, 2.

The deduction is not available when training a spouse or other relative. In the case where the payer himself studies and teaches his child, the deduction will be provided in full.

Persons who (themselves or their children) attend:

Institute, academy, university.
Courses for further qualifications (at a university, technical school, etc.).
Courses additional education(computer operator, language learning, computer basics).
Kindergarten, art or music school.

It doesn’t matter where you live or where your child goes to school. This does not affect the provision of a deduction.

You can use this right when studying abroad, the main thing is the institution foreign country must have a license.

What do you need to get a student deduction?

To receive a deduction for training, you must act in accordance with the rules prescribed by law. What certificates are needed for this?

When can I submit a declaration to tax authorities? How to calculate the amount that will be returned? Every citizen should know about all the features and nuances.

General terms

To receive a social deduction for studies, you must contact the Tax Inspectorate at your place of registration. It is written to the management of tax authorities and filled out.

All included Required documents. The application for receipt (sample) is available in each branch in a visible place.

Sample of writing an application for training deduction:

Photo: sample application for education deduction

What documents are needed

Along with the application, which is not filled out in a strict order, but arbitrarily (indicating all the grounds for proving the right to a deduction), it is worth submitting the following documents:

A copy. Such a document is drawn up in accordance with the procedure prescribed by law. The name of the educational institution, full name of the student, form of study, and license details must be entered.
License, as well as accreditation of the institution, which was valid at the time of training. Often tax authorities do not recognize rights to deductions in cases where the institution has not received accreditation. A company may have a license, but it does not always receive accreditation. In fact, this point of view is not justified. For example, according to , a social deduction for studies is also received by the taxpayer who attends an institution without accreditation.
from the employer where you make a profit, which is taxed at a rate of 13%. Such a document is provided for the year in which the taxpayer wishes to make a refund.
, which will confirm the fact of payment for studies (this can be a check). It is worth considering that all payments must be made to the person who pays for training and submits documents for a tax refund, otherwise the deduction may be denied. According to the procedure described in Art. 219 clause 2, it is worth providing a package of documents that will confirm the fact of payment either in cash or non-cash forms. The design must comply with the requirements of the Central Bank.
A copy of the children’s birth certificate and a document confirming the passage full-time training(if you applied to receive a deduction for a child). When applying for benefits for the education of a brother or sister, it is worth providing the tax authorities with a certificate from both (your own and your brother/sister).
Requisites bank accounts(a copy will do savings book) for transferring funds from the state treasury.
A copy of your identification document.

All copies must be certified by a notary.

How many years does it take to receive (statute of limitations)

The statute of limitations is three years. For example, in 2019 you can make a 13% refund on tuition fees paid in 2019, 2013, 2012. This is possible if the study is paid.

A report is submitted for each year (declaration 3-NDFL), but there is no separate deadline for this. You can apply for a deduction at any time during the year. The refund amount will be paid upon completion tax period(the one in which the tuition was paid).

How to calculate the amount

It is worth clarifying that the deduction cannot always be obtained in full. The refund will be the amount that represents the excess tax (13%) of the total tax deductions for the year. Let's look at an example.

The payer's salary is 50 thousand rubles. per month. 78 thousand taxes were paid during the year. If no more than 120 thousand was spent on study, that is, the maximum amount, then the amount of the deduction will be the amount of payment for a year of study.

Only 13% of the total amount is returned to the individual. If these interests do not exceed the income taxes paid in the year, they will be transferred in full.

Otherwise, you can only count on a partial refund of the education deduction, which is equal to the taxes paid. If the limit of RUB 120,000 is exceeded. the amount will be 13% of the maximum allowable.

If documents are submitted for a deduction for the education of children, the maximum figure for the calculation will be 50,000 rubles. for one.

For example, if the deduction amount is 50 thousand, you will be refunded 6.5 thousand rubles:

50 thousand * 13% = 6.5 thousand.

How many times can you get

The social deduction for education can be provided for as many times as you submit a declaration. The only thing is that you must comply with all the conditions to receive a refund (Article 219). The Tax Code does not provide for any restrictions in connection with such a service of public importance.

Video: refund for studies - tax deduction for studies

If in certain situations it becomes possible to make a deduction, the taxpayer independently determines what type of income and in what amount will be taken into account in the maximum amount of social benefits.

The most common situations

Quite often questions arise: how to act if the situation is not standard (the one mentioned in many sources and legislation).

Some students attend lectures full-time, while others study part-time. What about those who pay not for a child, but for a brother or sister?

What is said about private institutions for preschool children, etc.? In such situations, who is entitled to a deduction and who cannot receive it?

Paid department at the university

If your son or daughter enters a university on a paid basis, then the deduction for educational expenses will consist of returning the amount (partially) that was paid for the educational process.

You can exercise this right if a child (under 24 years of age) attends daytime lectures (full-time). Size – 50 thousand rubles. per year (Article 219, paragraph 1, paragraph 2).

To confirm your rights, you must provide supporting documents to the tax authorities.

If the form of study is correspondence

You are entitled to a deduction for the costs of your education, regardless of what form of education you are in - full-time, evening or part-time. The only difference is that you receive a deduction of 100 thousand for yourself, and half as much for a child.

Second degree

In the case where the taxpayer receives a second higher education, he may also qualify for a tax deduction.

In Art. 219 states that there is no restriction on the return of tax paid when receiving a second education. But if a child receives a second higher education, the deduction will not be provided.

Paying for your younger sister's education

The brother who paid for his sister's education can also receive a deduction.

Payment for a child’s visit to such an institution (including meals, tuition, medical observations, etc.) is indicated in the agreement with the parents, and is a single amount for comprehensive services.

Tax deduction for the child's education is provided only for studies. Therefore, in view of the fact that it is impossible to allocate an amount for this process, the tax authority will refuse to refund the tax amounts ().

In those cases when the agreement breaks down the amount into separate items, the taxpayer receives the right to a deduction for a separate range of services provided - for studies.

Emphasis on receipts when paying for studies

An important point that should not be forgotten is that the receipt must contain a reference to the number and date when the contract with the educational institution was signed. This will confirm that the payment was made towards tuition fees.

It is also necessary to indicate your details - this is confirmation of the fact of payment an individual, which draws minus ().

It happens that the contract with the institution is drawn up in the name of the parents, and the child pays the tuition fees. Is a deduction possible in such cases?

Receipts addressed to the child will be accepted by tax authorities as documents, which are considered confirmation of expenses only if the application itself contains explanations on this matter.

When one parent pays, and the other parent submits an application, the following rules will apply: according to clause 1, both parents can receive a deduction, regardless of who deposited the funds into the cash desk (Law No. 3266-1 “On Education” 10.07.92).

A certain tax is levied on the income of individuals.

In the standard case, it is 13% of the amount of earnings. However, situations arise when some part tax payment can be refunded as a deduction.

It is available in certain cases and only to a limited number of taxpayers. All situations in which its execution can and cannot be calculated are set out and described in the Tax Code of the Russian Federation.

In established Tax Code In Russian Federation cases, the taxpayer can receive back a deduction for training.

It represents part Money, which were transferred as personal income tax earlier.

Its size depends on the taxpayer’s income for a certain period and the correctness of the documents provided.

Taxpayers who meet certain criteria can receive such amounts. Moreover, this applies not only to tax refunds for personal training, but also when paying for the education of some relatives.

You can receive funds only after approval from the tax authority. To do this, you must submit an application and attach a certain package of papers. The deduction is not automatically submitted.

Cases that provide for the right to receive a tax deduction

To receive a tax deduction for education, you must meet certain requirements:

Availability official employment and personal income tax transfers. Otherwise, there is no need to talk about a refund, since there were no transfers to the state for the corresponding tax.
Availability of an agreement with an educational institution.
The educational institution has all relevant licenses and other documents.

All of the above conditions are valid for receiving funds transferred for your own training.

In the case of paying for a relative’s education, you also need to:
The student's age is no more than 24 years. For persons over this age threshold, the provision of a deduction in favor of another person is provided.
Availability of an agreement and all official papers from the educational institution. This means that it must have the appropriate accreditation and other documents.
The form of training must be full-time.

Payment documents are issued to the taxpayer.

If payment documents are filled out incorrectly, difficulties will arise in obtaining a deduction. That is why it is necessary to think through this point in advance.

The person who is actually eligible for training should be entered in the “student” column, but in the “payer” column the name of the person who actually makes the payment must be entered.

In what cases can you get a deduction for your own training?

This can be any officially operating educational institution that has a charter, license and the right to provide educational services.

The age of the taxpayer does not matter. For example, if payment is made for training in a driving school, then the student’s age can be absolutely any.

In addition, it is necessary to have regular personal income tax payments. The lack of official employment will further become an obstacle if there is actual employment.

The form of training does not matter here. However, these rules apply if the student and payer are the one who applies for the deduction.

The procedure for receiving a social deduction for training

To receive funds as a deduction for your own education, you need to take the initiative.

If an application for a refund of training tax from the interested party has not been received by the tax authorities, then without this the deduction will not be provided.

That is why the principle and procedure for receiving the amounts due is as follows:

Prepare a certain package of papers, the final list of which should be clarified at the tax office or on the official website.
Contact the tax office in person or by letter with notification. In the latter case, it is important to make sure that you have received the letter from the Federal Tax Service, otherwise waiting for the money will be in vain.
Wait for a period of up to 3 months during which documents and rights to receive money are verified.
Receive funds.

In order for them to be listed correctly, it is necessary to provide bank account or passbook information.

The speed of the transfer directly depends on the chosen method of receiving funds. This procedure is carried out faster by bank card, slower - for a savings book.

In what cases and in what amount can I receive a deduction for a child’s education?

The key factor in receiving money from your child’s tuition fees is his age. This is only possible if the child is under 24 years old.

In addition, it is important to apply for money exclusively for full-time study. In the case of your own education, there is no such criterion.

If everyone is present suitable documents There shouldn't be any problems with registration. It is not the child who can apply to the Federal Tax Service, but the one who paid for the education.

After checking all documents and the fact of the child’s education, amounts of money will be presented. However, the child will need to obtain a certificate stating that he is actually studying full-time at this institution. This is necessary to prevent the student from expelling.

The amount of deduction that can be received for 1 year may vary. It depends on the cost of one year of study and the amount of contributions to personal income tax budget. The maximum you can receive for your studies is 15,600 rubles in 2016, this amount remains the same in 2017.

For one child, the taxpayer has the right to count on a deduction in the amount of 6,000 rubles. If there are several of them, then a separate amount is provided for each. Accordingly, packages of documents are submitted individually for each student.

Documents for income tax refund for education and registration procedure

To receive a deduction for studies (refund of income tax for studies), you must submit a certain list of documents to the tax office. List of documents for training tax refund:

Photocopy of the deduction recipient's passport.
Certificate issued in Form 3 of personal income tax. You can fill it out yourself using modern computer programs or contact specialized organizations that provide similar services.
Certificate in form 2 personal income tax for each year for which it is expected to receive a deduction. This document can be obtained at the place of employment.
Agreement with educational institution, constituent documents and licenses to carry out educational activities.
A statement indicating the amount of the deduction.

Typically, a statement of tuition fees certified by the educational institution is also required for each year for which funds are expected to be received. This document is presented freely at the educational institution.

Statute of limitations or for what period can the tax be returned?

What is the deadline for refunding income tax for education? If you do not receive the deduction on time, then the question of statute of limitations arises.

Is it possible to return previously unreimbursed amounts or will everything that was not received from the state on time be lost?

A good education is the key to a successful career and a bright future. This is exactly what many parents think when they send their children to study at universities or specialized courses. However, today's realities are such that not all Russian citizens can afford to pay for their education or the education of their children and relatives. In this regard, we invite you to familiarize yourself with information that will help you obtain a refund of income tax for education. We will tell you how to do this and who has the right to count on such a benefit in this article.

Russian legislation provides a tax discount for paid education for all employed citizens, according to Art. 219 of the Tax Code of the Russian Federation. It states that only citizens who have official work, can take advantage of this benefit and return part of the amount paid for training.

A tax deduction should be understood as the part of profit that is not taxed.

However, you don’t have to learn it yourself. Parents who are officially employed and regularly pay taxes can return part of the amount for the education of a child or other close relative.

To exercise the right of return tax collection for training, you must meet the following criteria:

be officially employed and pay taxes to the state treasury;
be able to document payment for studies.

The Russian Tax Code has approved a number of cases in which citizens can count on social compensation. These are participation in charity, treatment, purchase of housing and guardianship. Also, if for some reason the amount of taxes was less than the established 13%, then it makes no sense to count on social compensation.

As of 2017 maximum amount compensation is 15,600 rubles. Even with a very high salary and high income tax, a citizen will receive no more than 15,600 rubles back.

Where do you need to study to get a tax deduction?

The tax deduction rule applies to various subjects of the educational sphere. Any paid form for obtaining education (specialized courses, secondary technical education, lyceum, commercial kindergartens, art school, etc.) falls under this list.

In what cases can you expect such compensation?

If a person independently completed training in commercial courses for the purpose of improving skills or qualifications.
His children studied full-time.
Close relatives under the age of 24 studied full-time at a government or commercial institution. In this case, the establishment must have a license and appropriate qualifications.

When applying for such compensation, there are no restrictions on the form of education and age only if the applicant is the taxpayer himself, studying in the evening or part-time. But for children and close relatives, you can return part of the amount only if they are full-time students and the student’s age does not exceed 24 years.

Mandatory confirmation for fiscal services will be an agreement with an educational institution and the availability of a license. This document must clearly state the duration of training, the student’s personal data, and the cost of training.

If the amount for study changes, then along with the contract it is necessary to submit all certificates regarding the change in tariffs. To calculate the refund, the fiscal service takes a period of one calendar year during which the payment was made.

There are also exceptions to the rules. If payment for courses or studies at the university was made at the expense of maternity capital, then the tax deduction will not be compensated, since in this case a government subsidy is already in effect.

The following cannot count on social compensation:

persons who do not have official employment;
unemployed;
persons who are not residents of the country;
citizens who paid for their education using maternity capital;
entrepreneurs working according to a simplified scheme.

Saving money, or how to get a tax refund for college education

In order to take advantage of your legal right and save a little on paying for a contract at the institute, you need to collect a package of documents and contact the local tax service.

For students who study part-time and are officially employed, this is an excellent way to partially return the funds invested in education.

Package of documents includes:

salary certificate from place of employment;
completed tax return;
a completed application for a refund of overpaid tax;
certificate from bank details to transfer funds;
copy of passport and TIN;
document on guardianship or trusteeship;
birth certificate of the student (child or close relative);
a receipt for payment of tuition fees with the personal data of the payer;
a copy of the training agreement. If the document does not indicate the form of study (full-time or part-time), then in this case it is necessary to additionally provide a certificate.

Please note that personal data on any bank documents(checks, receipts, orders, training agreements, in the case of an application for relatives) must be from the person who is applying for a tax deduction.

Example. There are two working people in the family: mother, father and one 21-year-old student. But at the same time, only the mother can confirm her official income and monthly tax payment. The family can expect a 13% refund of tuition fees from income taxes paid. In this case, in order to receive tax compensation, it is the mother who must pay for the child’s education and must be indicated in the education agreement as a representative. At the very least, the receipts must contain her personal data with the obligatory indication of the name of the child for whom the tuition is paid.

If the family presents a check indicating the personal information of the father, who does not have official confirmation of employment, tax compensation will be denied.

Many citizens who have a legal right to receive tax compensation are interested in the question of how long they can claim a refund. A tax deduction is due throughout the entire period of study, but before the age of 24 in the case of compensation for education for children or close relatives.

Thus, with a standard five-year education of a child at a university, immediately after school, for all 5 years, one of the parents can save 13% on fees. In this case, academic leave may also be taken into account if the student needs it.

Documents for compensation can be submitted no more than three years in advance, previous years submission of the declaration, and not earlier than the year that is the first year of payment.

After submitting all documents, the refund of the deduction can be made to the specified account within a period of no more than 4 months from the date of registration of the application.

There are situations when, for some reason, a citizen did not immediately apply for the compensation due to him. In this case, you can return the amount for several years of study at once, but no more than the last three. For example, citizen Ivanov paid for his son’s education from 2012-2016 inclusive, but had not previously contacted the fiscal authorities. Having applied for a tax deduction in 2017, he can count on a refund only for 2014-2016. At the same time, he must present all receipts for these three years.

How do I calculate my tuition refund amount?

How much refund can I expect? This value is not fixed, but has a limit, and it depends on several factors:

level of income, and therefore contributions to the budget;
cost of education.

Russian legislation has approved a maximum threshold for tuition fees, which cannot be higher than 50 thousand rubles for one calendar year. That is, having paid such an amount for training, Russian citizens can count on a refund of 6,500 rubles, which is 13%.

If there is more than one child in a family, whose education is paid by officially employed parents, then the amount of 50 thousand rubles is determined for each student. To determine the fiscal compensation of the taxpayer himself, the maximum amount is 120 thousand rubles. Let's now look at simple example How will the compensatory refund for studies be calculated?

In 2016, citizen Ivanov paid for his son’s university studies in the amount of 50 thousand rubles. At the same time, during the year he earned and reflected in the declaration 300 thousand rubles. According to tax legislation, he paid taxes in the amount of 39 thousand rubles.

We calculate the refund amount: 50 thousand rubles * 13% = 6500 rubles.

If his son’s education had cost a citizen more than 50 thousand rubles, he would have received 6,500 rubles in any case.

The refund amount cannot exceed the amount of tax paid by an individual according to the 2-NDFL certificate. This should be taken into account when submitting your application.

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction or, to put it simply, get back part of the money spent on training.

A tax deduction is the portion of income that is not subject to tax. Therefore, you can return the tax paid on expenses incurred for education. That is, if you officially work (and, accordingly, pay income tax) and paid for your education or the education of your children/brothers/sisters, then you can get back part of the money in the amount of up to 13% of the cost of education.

In what cases can you get a tax deduction for your own training?

You can take advantage of the social tax deduction for your own education and get part of your expenses back if:

You paid for educational services in official educational institutions (for example, at a university, technical school, driving school or training courses).
Are you officially working and pay income tax(all employees pay it);

The note: The tax deduction for your own education (unlike the deduction for the education of children) has no restrictions on the form of education: the money can be returned for full-time, part-time, evening or any other form.

The amount of tax deduction for your own training

The amount of tax deduction for personal training is calculated for the calendar year and is determined by the following factors:

You can't get your head around more money than transferred to the income tax budget (about 13% of the official salary)
You can return up to 13% of the cost of paid training, but not more than 15,600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles. (120 thousand rubles * 13% = 15,600 rubles)
The limit of 15,600 rubles applies not only to the deduction for education, but to all social deductions (except for expensive treatment and charity). Sum of all social deductions(training, treatment, pension contributions) should not exceed 120 thousand rubles. (Accordingly, you can return a maximum of 15,600 rubles for all deductions).

Example: In 2018, Ivanov A.A. paid for his own university education in the amount of 150 thousand rubles. At the same time, in 2018 he earned 250 thousand rubles and paid income tax of 31 thousand rubles. Since the maximum tax deduction amount is 120 thousand rubles. (which is less than 150 thousand rubles), then for 2018 (in 2019) Ivanov A.A. will be able to return only 120 thousand rubles. * 13% = 15,600 rub.

In what cases and in what amount can you receive a deduction for the education of your children?

You can receive a social tax deduction for the education of your children if the following conditions are met:

the child is no more than 24 years old;
the child is studying full-time ( kindergarten, school, full-time university, etc.);
the agreement for payment for educational services is drawn up for you (or your spouse);

The maximum deduction per child is 50 thousand rubles. (RUB 6,500 to be returned)

Example: In 2018, Ivanov A.A. paid:

correspondence education at a university for his daughter Katya in the amount of 30 thousand rubles;
tuition at a paid school for his son Kolya in the amount of 40 thousand rubles;

At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles.

Since Katya is studying in the correspondence department, the money for her is A.A. Ivanov. can't return it. Therefore, for a maximum of 2018 (in 2019), he will be able to return 40 thousand rubles. * 13% = 5,200 rub.

More detailed information You can read about the deduction for children’s education (amount of deduction, restrictions, nuances of paperwork) in the article: Features of the tax deduction for children's education.

In what cases can you get a deduction for the education of your brothers/sisters?

You can receive a social tax deduction for the education of your brothers/sisters if the following conditions are met:

brother/sister is no more than 24 years old;
brother/sister is studying full-time (kindergarten, school, full-time university, etc.);
the agreement for payment for educational services has been drawn up for you;
actual payment documents (receipts, bills) must be drawn up in your name (or a power of attorney for the transfer of funds has been issued);

Amount of tax deduction for education of brothers/sisters

The amount of deduction for payment of educational services for brothers/sisters is calculated for the calendar year and is determined by the following factors:

You cannot get back more money in a year than you transferred to the income tax budget (about 13% of the official salary)
IN total amount You can return up to 13% of the cost of paid training, but no more than 15,600 rubles per year.

Example: In 2018, Ivanov A.A. paid for the education of his brother Ivanov V.A. at a university for full-time study in the amount of 80,000 rubles. At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles. Accordingly, for 2018 Ivanov A.A. will be able to return 80,000 * 13% = 10,400 rubles.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you prepare the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions for submitting documents to the tax authorities. If you have any questions while working with the service professional lawyers We will be happy to advise you.

When should I submit documents and for what period can I get a tax refund?

To apply for a tax deduction, you will first need:

declaration 3-NDFL;
agreement with an educational institution;
documents confirming your expenses;
documents confirming the paid income tax (certificate 2-NDFL).

When and for what period can I receive a tax deduction?

You can only get a refund for tuition for those years in which you paid directly. However, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for training in 2018, you can return the money only in 2019.

If you did not apply for a deduction immediately, then you can do it later, but no more than three last year. For example, if you studied and paid for your studies at a university in 2014-2018 and did not receive a tax deduction, then in 2019 you can get your tax back only for 2016, 2017 and 2018.

The entire procedure for obtaining a deduction usually takes from three to four months (most of the time is spent checking your documents by the tax office).

The note: From January 1, 2016, the social tax deduction for training can be received through the employer, and there is no need to wait until the end of the calendar year. You can find details about receiving a deduction through your employer in our article:

In accordance with the provisions of Article 219. According to the Tax Code of the Russian Federation, citizens retain the opportunity to return a certain part of the money paid for various types of services, including training. However, not every citizen is aware of how to obtain a tax deduction, what documents are needed for this, what amount can be calculated, what is the statute of limitations, etc. It is with this and the other useful information In relation to the case under consideration, you are invited to read further.

Article 219. Social tax deductions. Download for free

As noted, a tax deduction should be understood as the taxpayer’s right to return part of the money spent on their own education or the education of their children, brothers and sisters. The amount of tax deduction is limited by the provisions of the current legislation.

Table. Amount of tax deduction for training

At the same time, the 50 thousand limit is relevant for each child, and not for all children, taxpayer a. The total limitation on the deduction in question for one period tax reporting is 120 thousand rubles.

Statute of limitations for deductions

The traditional statute of limitations for the deduction in question is three years. For example, in 2016, the taxpayer will be able to return 13% of the education costs that he had to incur in the period from 2013 to 2015. inclusive. The provision is relevant for contractual, i.e. paid training.

The report is submitted every year. The legislation does not provide for any specific time period for filing an application for the return of deductions - you can contact the inspectorate throughout the year. The refund will be transferred to the applicant at the end of the tax period.

When can you expect a tax refund?

A citizen who pays for his own education has the right to receive a deduction if:

he is officially employed (in the case of income taxation under personal income tax);
is studying at a licensed educational institution;
the agreement with the educational institution and payment documents are issued in his name.

If a refund of a relative's tuition credit is requested, the following conditions must be met:

the student’s age does not exceed 24 years;
relatives study full-time;
education is obtained in a licensed institution;
payment documents are issued to taxpayer A.

The procedure for calculating the amount of deduction

Calculation tax refund will vary depending on whether the citizen pays for his own education or pays for the education of relatives.

When paying for self-study

To calculate the refund, the amount paid for studies during the current calendar year is used. According to the law, the maximum allowable amount of social deductions is 120 thousand rubles, this point was noted earlier. Therefore, no more than 13% of the above-mentioned limit can be taken as education deduction. sum of money, i.e. maximum 15,600 rubles.

This limitation applies to everyone existing deductions, with the exception of charity and various types of expensive treatment.

According to the law, a taxpayer can expect a refund of a maximum of 13% of the amount of education costs, but not more than 6,500 rubles per calendar year for each student (13% of the previously mentioned 50,000-ruble limit).

At the same time, the maximum permissible deduction limits for personal education and training of children do not overlap in any way and are calculated separately.

For a better understanding, consider the procedure for calculating the deduction for specific example. During 2015, citizen A. paid for the education of two daughters: 20 thousand for a part-time student and 30 thousand for a full-time student at a technical school. During the same year, the taxpayer earned 200 thousand rubles, of which 26 thousand were calculated at 13% tax rate. Due to the fact that one of the daughters is studying in the correspondence department, citizen A. will be able to return the deduction only for the education of his second daughter. Its size will be: 30000x0.13=3900 rubles.

How to return the deduction?

In general, the procedure for returning education deductions can be divided into 3 main stages.

First stage. Collection of documents

The list of required documents, papers and certificates includes the following items:

certificate 2-NDFL. Issued by the accounting department at the place of work. If a citizen has changed jobs over the course of a year, he must obtain a certificate from each employer;
declaration 3-NDFL;
agreement with an educational institution. In addition to other data, the body of the contract must clearly indicate the cost of study. For consideration tax office A copy of this agreement certified by the applicant is presented - he needs to put his signature on all pages of the copy. In addition, the contract must indicate the details of the license that allows the institution to provide educational services. If the cost of study has increased throughout the year, in addition to the contract, you must provide documents confirming this fact;
passport;
copies of payment documents indicating that the applicant has paid for his studies. According to the law, the payment documents must indicate the citizen with whom the institution has entered into an agreement for the provision of educational services;
application for refund.

If a taxpayer applies to the inspectorate in order to receive a refund for the tuition fees of children, sisters and brothers, in addition to the above list, he needs to prepare the following documents:

a certificate from the institution indicating that the relative received full-time education. Presented if information about at this moment not noted in the agreement concluded with the establishment;
student's birth certificate in original and copies;
documents indicating the existence of a relationship with a sister or brother. Birth certificates will do.

If the agreement with the educational institution and payment documents are issued to one of the parents, and the other spouse will receive the refund, in addition to the above items, you must provide a copy of the marriage certificate.

The list of required documents may change in accordance with amendments to the current legal provisions, check this point in advance. To avoid unnecessary time costs and misunderstandings, take the original of each document with you to the inspection, a copy of which is submitted to the authorized employee for review.

Second phase. Submission of documents to the inspection

There are several options for submitting prepared documents for consideration by the tax inspectorate. Choose the most suitable one for your case.

Personal submission to the inspection department at your place of residence. An authorized employee independently checks the contents of the submitted package and points out any inaccuracies.
Through a notarized representative.
Valuable postal item with a description of the contents. You put all the documents in an envelope, do not seal it, make an inventory listing the contents in 2 copies and, after checking by a postal employee, send the letter to the tax office. This method saves you from the need to personally visit the branch, however, if various types of inaccuracies are discovered, you will have to spend more time correcting them.

Third stage. Receiving a refund

Submitted documents are checked by inspection staff within 3 months. Within 10 days from the completion of the audit, the taxpayer is sent a notification describing the results. After receiving such a notification with a positive response to the request for a refund, the taxpayer must appear at the inspection office and submit an application for a refund of the tax deduction. The application must indicate the details for receiving payment.

The payment is transferred directly within 1 month from the moment the taxpayer submits the relevant application.

By law, a tax deduction can be provided to an applicant as many times as he files a return. The main thing is that the provisions of Article 219 are observed. Tax Code of the Russian Federation.

Application for tax refund for education deduction. Download sample

Application for a deduction to the Federal Tax Service. Sample download