Paying for studies with maternity capital: documents, deadlines, tax deductions

This year the tax office will pay me 33 thousand rubles. This is my tuition tax deduction. That's how I got it.

Anastasia Manukhina

received a tax deduction for education

I entered the institute in 2012 as a paid student. At the same time, I got a job to pay for my studies on my own. At the beginning of 2017, I decided to get a tax deduction. Typically, an application for a tax deduction is submitted once a year. But I applied for three years at once: 2014, 2015 and 2016.

To do this, I needed documents from the institute, a certificate from work, a tax return and several applications. Most of the process could have been done in my own accounting department, but since I quit my job, I had to go through all the steps myself.

1. Pay for tuition for yourself or close relatives.
2. To deduct at work, bring a notice from the tax office about the right to deduct. The accounting department will do the rest itself.
3. If you file a deduction yourself, take a 2-NDFL certificate from work.
4. Fill out the 3-NDFL declaration.
5. Submit a personal income tax refund application to the tax office.
6. Wait for three months. If the inspector finds errors, submit a corrective return.

When you spend money on things beneficial to the state, the state returns part of this tax.

Non-working pensioners and unemployed students do not receive salaries and do not pay income tax, so they are not entitled to a deduction (Article 219 of the Tax Code).

Individual entrepreneurs who have chosen a simplified taxation system, a single tax on imputed income and a patent system will not be able to receive the deduction.

Also, a deduction is not provided when paying for studies at the expense of maternity capital (subclause 2, clause 1, article 219 of the Tax Code).

You can receive a deduction for yourself or for close relatives - children, sisters and brothers under the age of 24 - if you paid for their education. It is important that they study full-time and not part-time. If you pay for yourself, then the form of training does not matter.

The deduction is received from the costs of studying at a university, kindergartens, schools, driving schools or foreign language learning centers. The main thing is that the institution has a license to carry out educational activities. It does not matter whether it is a government organization or a private one.

The maximum amount of expenses for which a social deduction will be given is 120,000 RUR per year and 50,000 RUR for paying for children’s education. The state will return 13% of this amount: up to 22,100 R per year.

You can get two deductions per year if you paid for both yourself and your child. If you spend more on training, you will still only get back 22,100 RUR.

Therefore, it is better to pay for expensive training in stages, rather than over several years at once.

Tax deductions can be obtained for the past three years. In 2017, you can receive a deduction for 2016, 2015 and 2014.

When receiving a deduction, the date of payment for the semester is important, not the start date. For example, you paid for the semester in December 2015, but it began in January 2016. This check is attached to the application for 2015, not for 2016.

The easiest way to submit documents is at work: you will only need to bring a notification from the tax office about the right to deduction, the accounting department will do the rest for you (clause 2 of Article 219 of the Tax Code of the Russian Federation). But this option did not suit me, because I had already quit.

I did not have access, and I gave the documents in person.

We talk not only about deductions, but also about how to manage a budget, protect money and data from scammers, earn more and invest profitably

1. Documents from the educational institution - confirm that the educational institution is real.
2. Certificate 2-NDFL - confirms that you received a salary and paid personal income tax.
3. 3-NDFL declarations for each year of study confirm your claims for a deduction.
4. An application for the return of part of the personal income tax is a document according to which the tax office will pay.
5. A copy of your passport - just for the sake of order.

Documents from the educational institution.

You will need a copy of the agreement and a certified copy of the university license, as well as payment documents: checks, receipts, payment orders.

First page of the contract for the provision of educational services

The agreement with the educational institution can be submitted to the tax office in the original. A certified copy will be required for the university license. The copy can be certified by a notary or at the educational institution itself.

License of the institution for the right to provide educational services

You will also need original payment receipts. If you have lost your check, you can restore it at the institute’s accounting department or at the bank (if the payment was made by bank transfer). I lost one check. Restoring the check cost me 160 R and two hours of lost time: I had to go to the institute and write an application to receive a copy of the payment document.

If tuition fees have been increased, you must provide documents confirming the increase.

Help 2-NDFL. It is issued by the accounting department of the company where you work or have worked. If you have changed several jobs in three years, you will have to travel around and collect documents from everywhere. The certificate must indicate how much you received and how much income tax was paid for you.

Help 2-NDFL

Before going to the accounting department for a certificate, call and ask if it is ready. I arrived at the appointed time a couple of times, and then waited because the accounting department did not have time to process it.

To fill out the declaration, you will need your passport information, checks from the educational institution's cash desk to calculate the amount of tax deduction, and information from the 2-NDFL certificate: employer information, codes and amounts of income.

In the application, you can immediately indicate the total amount of deductions for several years.

Application for tax refund

Identity documents. You need a passport and its copy. If you paid for the education of your children, brother or sister, you need to take with you documents confirming your relationship (for example, a birth certificate).

I collected all the documents and went to the tax office. I budgeted a whole day for this adventure, but in reality everything turned out quickly.

I took the electronic queue number and was invited to two windows. In the first one, I submitted all the documents except the application. I submitted my application in the second window. I finished everything in half an hour.

The tax office checks documents for up to three months. The inspector may find errors and refuse a tax deduction - then you will have to submit the documents again. In this case, when filling out, you must indicate that you are submitting a corrective return.

Everything turned out to be in order with my documents. Within a month I received my tax deduction in my bank account.

The result of the audit of my tax return for 2016

1. To receive the deduction, keep all receipts, receipts, and documents from your school.
2. You can apply for a deduction within three years from the date of payment of tuition.
3. Tax deduction documents are prepared in the employer’s accounting department or on the tax website. Personally, documents are submitted to the tax office only at the place of registration.
4. If you quit your job, immediately take your 2-NDFL certificates so that you don’t have to go to your employer again later.

Source: https://journal.tinkoff.ru/vychet-za-uchebu/

Is there a deduction when using maternity capital?

Are tax deductions and maternity capital compatible concepts? This is a question many families ask. After all, many people use maternity capital to buy an apartment and at the same time want to return the tax deduction. Let's figure out whether it is possible to get a tax deduction when used to purchase maternity capital.

Deduction when purchasing real estate

The Tax Code of the Russian Federation states that income tax is the amount that a citizen or company must pay, which is based on their income. In this case, expenses are deducted from it.

Therefore, the question arises: does it apply to maternity capital? Thus, Article 214 of the Tax Code of the Russian Federation states that material assistance from the state is not subject to tax, which is equal to 13%. That is, it is impossible to return 13 percent directly from maternity capital. But what can you do to save money? We'll figure out.

Many people believe that using maternity capital to purchase housing automatically deprives the owner of a tax deduction. Now, that's not true.

Families who purchased real estate using maternal capital can also receive a tax deduction - this is the amount that is returned after the family purchases real estate with personal income tax paid earlier.

A person who has received maternity capital has the following options for using it:

• to improve the quality of real estate;
• spend on children's education;
• invest in your future pension;
• spend on improving the health of a sick child.

In turn, the right to tax deduction can be used by a family that:

• I bought housing with my savings;
• received a mortgage loan;
• carried out repairs of dilapidated housing;
• bought land for real estate construction;
• purchased the property with her own funds.

Attention! The property deduction does not include targeted and consumer loans that the family did not take to purchase a home.

There are a number of conditions that are mandatory if the family wants to return part of the funds:

• the cost of living space should be up to 2 million rubles (if the property is more expensive, then you can still get the money back from 2,000,000);
• must have Russian citizenship and official employment in the country;
• a citizen must have Russian resident status, that is, reside in the country for more than six months;
• The deduction should be made only from credit or personal money.

How is the cash difference for purchased real estate calculated?

The laws of the Russian Federation say that property that was acquired by a family with the help of the state is shared, that is, each family member has their own share of the property. For tax purposes, maternal assistance is not taken into account.

To make it clearer, let's give an example. For example, a family bought living space for 2,700,000 rubles. Of these, 2,247,000 banknotes are personal, and 453,000 are assistance from the state. That is, a family can receive a tax deduction only from 2,247,000 rubles. But another question arises: this amount exceeds the required threshold of 2,000,000 rubles.

To increase the possible amount of compensation for real estate, the family should divide the amount between the spouses so that each of them has 1,123,500 rubles. It is not necessary to do this; you can divide the deduction in a different ratio, not in half, for example, but 30 to 70 percent.

Thus, it turns out 1,123,500 * 0.13 (13%) = 146,055 rubles. Let's multiply this by both owners and get a return of 292,110 rubles. That is, the family will receive this amount. But there is one important condition, or rather not one, but several:

1. A citizen wishing to receive a personal income tax refund must have previously paid it to the state budget.
2. In addition, the citizen must be a resident of the Russian Federation.

This is interesting! Citizen status does not always guarantee that a citizen has resident status. After all, a resident is a person who spends more than half of the year in the country. In this case, a resident can be not only a citizen, but also a person with a residence permit in the Russian Federation.

1. The resident previously should not have received compensation in the form of a property deduction in full, which, according to the latest data, is equal to 260,000 Russian banknotes from 2 million rubles.
2. The property must not be purchased from a close relative.
3. The applicant must indicate only the amount that he took from his own pocket. That is, using other people’s funds for a purchase is not prohibited by law, but personal income tax cannot be returned from it.

• The Tax Code states that a tax of 13% is withdrawn from the sale of real estate owned for less than 5 years.
• If a family purchased living space with the help of maternity capital, and then 3 years later they sell it, then they can get back a certain amount of money from the federal treasury, thus reducing the amount of tax.
• And from this video you can learn in more detail about how you can use maternity capital:

How to properly file personal income tax

A person who has maternity capital must submit a declaration to the local tax authority. The declaration should indicate:

• place and date of birth, your citizenship;
• passport details;
• code of the country in which he lives;
• a current account in a banking organization - this is where the property deduction will go;
• registration or certificate of temporary residence.

All this should be indicated on the second page of the title page.

In 2017, the applicant is required to fill out only the first two sections; then everything is filled out by a tax officer. You must also indicate the amount of government assistance and the amount spent on purchasing housing space.

There are two ways to submit a declaration:

• draw up a document by hand;
• fill out a special form online on the official website of the tax authorities.

This is interesting! Many tax specialists advise finding a lawyer to help with collecting documents. This will significantly save time, but no one, of course, will want to help for free.

In addition to the declaration, you must also have documents such as:

• documents that confirm the purchase of real estate. These include an act of acceptance and transfer, a certificate confirming the fact of registration in the state;
• 2-NDFL certificate from the accounting department at the place of employment. You don’t have to fill it out yourself - all the problems with registration fall on the accounting staff. If a citizen wants to return 13 percent not only from wages, but also from other tax deductions, then additional documents must be provided that will confirm the fact of paying the tax and the right to a tax deduction;
• passport or other document capable of verifying the identity of the applicant;
• application for refund.

Thus, it turns out that a tax deduction is a kind of assistance that comes from the state and is aimed at improving the financial and housing situation of the family. And the fact that material capital is also freed from various deductions helps the economic situation in families that have children.

Property deduction and maternity capital can still be used simultaneously. The main thing is to indicate the fact that maternity capital was spent on the purchase and deduct it from the amount of compensation, since tax is not withheld from it, which means it cannot be returned.

Source: https://grazhdaninu.com/nalogi/ndfl/vyichetyi/materinskiy-kapital.html

How to pay for your studies with maternity capital

After the birth of the second child, each family is entitled to maternal (family) capital, the amount of which is 453,026 rubles. (Law dated December 29, 2006 No. 256-FZ). Moreover, money is also due after the adoption of a second child. This program is valid until the end of 2021. It is known that there will be no indexation yet, so the amount of capital today is the same 453,026 rubles. We will talk further about whether it is possible to spend maternity capital on children’s education.

Read also: Transfer of a child to another kindergarten: in connection with the move, through government services

Use of maternal capital

You cannot simply cash out money from maternity capital: it is used only for certain purposes and is issued in the form of a certificate. Most often, families use money to improve their living conditions, for example, to buy housing, construction, etc. Less often, the money goes to the funded part of the mother’s pension.

Is it possible to pay for a child’s education with maternity capital?

There is another popular option for using maternity capital – paying for children’s education. The rules for using funds for training are established by Decree of the Government of the Russian Federation dated December 24, 2007 No. 926.

Payment for studies with maternity capital is possible for any child, and not just the one after whose birth the right to a certificate was obtained.

For example, there are two children in a family: a young man who is a high school student, and a newly born baby, after whose birth the parents received maternity capital. Based on clause 3 of Art. 11 of Law No. 256-FZ, a family may well use maternity capital to educate their eldest son.

It is possible to pay for the education of several children at once. You just need to write an application and collect documents for each child separately.

Maternity capital can be used for children’s education until they reach 25 years of age on the day they start school, but not earlier than the child at whose birth the capital was received turns 3 years old. Funds can be allocated for preschool education even before the child’s 3rd birthday (clauses 6, 6.1, Article 7 of Law No. 256-FZ).

You can pay for your studies with maternity capital not only at state universities (technical schools, universities, institutes, etc.). There is an opportunity to get an education in private schools, kindergartens, educational clubs, and sports clubs.

You can also pay for child care services, music schools and creative clubs, special institutions, and tutoring services.

In addition to paying for tuition, maternity capital can pay for the rent of a dormitory at an educational institution if the child goes to study in another city, which is also convenient.

How to pay for tuition with maternity capital

A certificate for maternal capital gives the right to use the money to educate children, but you cannot receive the funds in cash. If the need arises to use money, you should go to the Pension Fund. It is he who will handle the non-cash transfer of funds to the educational institution.

To pay for studies with maternity capital, the documents and procedure are as follows:

• First of all, you need to go to the educational institution where you need to sign a training agreement and make a copy of it. Important: the contract must indicate that the training will be paid for. The specific cost of services must also be indicated. The copy is certified by the educational institution. To pay for the hostel, a rental agreement is provided indicating the terms and amount of payment and a certificate confirming the child’s residence.
• In addition, the educational institution must provide a copy of the license to provide educational services. If it is not there, maternity capital cannot be used for training. You also need to take the bank account details of the institution.
• Now you need to go to the Pension Fund with these documents. As a rule, the Pension Fund has a sample for filling out an application for using maternity capital money for a child’s education. Our staff will definitely help you fill out the document correctly. You can also fill out an electronic application in the “Personal Account of a Citizen” on ]]>PFR website]]>.
• Next comes the document verification. Within a month, the Pension Fund makes a decision on the allocation or refusal to allocate maternity capital funds for the child’s education. If everything is done correctly, the Pension Fund will transfer the first payment to the account of the educational institution within 10 working days after a positive decision is made, and the remaining money will be transferred according to the deadlines established by the agreement.

Is it possible to pay for studies with maternity capital if the educational institution does not have state accreditation of the educational programs it applies? Changes in paragraphs. 1 item 2 art. 11 of Law No. 256-FZ, the previously mandatory condition for state accreditation was canceled as of January 1, 2018. Now, to use maternity capital, it is enough to provide a copy of the license for educational services.

How to pay for studies with maternity capital if the educational organization where the child will study is located abroad? In this case, parents will pay for education from their own funds - maternity capital can only be used to pay for the services of educational organizations located in Russia.

Source: https://spmag.ru/articles/kak-oplatit-uchebu-materinskim-kapitalom

Application to pay for studies with maternity capital

The academic year has started at universities and colleges. The new educational cycle traditionally increases the number of families who decide to pay for their children’s education using maternity capital. Thus, starting from July, compared to previous months, the number of applications in this area has increased.

“On average, the client services of the Pension Fund and Multifunctional Centers of the region accepted 45 applications per month to pay for children’s education using maternity capital, but already in July there were 173 such applications, in August 207. We expect an influx of applications in September-October,” shared Natalya Belyakova, head of the social payments department of the OPFR in the Amur region.

In the Amur region, paying for education from maternity capital is in second place after purchasing housing. Since 2009, 4,505 Amur families have used certificates and paid for the education of older children in secondary specialized or higher educational institutions in the amount of more than 302 million rubles.

The most popular educational institutions in paying for education from maternity capital are AMSU, BSPU, DalGAU, municipal construction and polytechnic colleges, ASMA, Blagoveshchensk branch of the financial university. However, educational geography is not limited to the Amur region. Khabarovsk higher educational institutions, as well as universities in Moscow, St. Petersburg, Novosibirsk and other Russian cities, are very popular.

Let us remind you that a family in which the child on whose occasion the certificate was issued is already 3 years old can use maternity capital for education. The payment mechanism is simple.

Parents who have the right to maternity capital must enter into an agreement with the educational institution and submit a copy of it to the Pension Fund of Russia or the Multifunctional Center at their place of residence. A copy of the agreement must be certified by the educational institution.

This is especially true for those certificate holders whose children will enter educational institutions in other regions.

In this case, the agreement must contain the amount and terms of payment for the child’s education. The Foundation makes a non-cash transfer of funds to the account of the educational institution.

The first payment is made no later than 1 month and 10 days from the date of acceptance of the application for disposal of maternal capital funds. An educational institution can be state or non-state.

An important point is the presence of a license to carry out paid educational activities.

In addition to the Pension Fund or MFC, an application for the allocation of maternity capital for education can also be submitted through the citizen’s Personal Account on the Pension Fund website. But within 5 days you must bring all the necessary documents to the Pension Fund.

What documents must the certificate holder provide?

• passport;
• a copy of the agreement on the provision of paid educational services certified by the educational organization.

Documents for sending MSC funds to pay for accommodation in a hostel:

• a rental agreement for residential premises in a dormitory, indicating the amount and terms of payment;
• a certificate from the educational organization confirming the child’s residence in the dormitory.

The amount of maternity capital in 2019 is 453,026 rubles.

Application for payment of tuition with maternity capital to a pension pension download

Hello, in this article we will try to answer the question “Application for paying for education with maternity capital in a pension download”. You can also consult with lawyers online for free directly on the website.

Provided that you have previously received a certificate and simply want to receive a duplicate of it, or make changes, you must also indicate the address for sending the certificate, and then sign the completed document.

A work order for piecework in Form 414-APK is used to record work performed in construction, industrial, auxiliary and other productions by a group... A letter of request is one of a number of business letters drawn up to obtain any official information or documents. The text of the request letter must contain...

How to pay for tuition with maternity capital

Parents also have the opportunity to pay for their child’s accommodation in the dormitory of the educational institution using maternity capital. You can use all the funds on the certificate at once, or a certain part of them; you are also allowed to divide the money between all children in the family.

As we see, maternal capital allows us not to save on the education of the younger generation, which gives our kids hope for a better future.

Thus, sending children abroad at the expense of the Russian budget will not work, and you will have to be careful when choosing an educational institution.

In the event of graduation or termination of the contract for the provision of educational services, the employment contract is also terminated. If there are still unspent funds on the account of the educational organization, they will be returned to the territorial body of the Pension Fund.

Maternity capital for education

When deciding to use maternity capital for the purpose of educating a child, an application to the Pension Fund must be submitted no later than May 1 of the year in which admission is planned. Initially, no additional documents are provided with this application.

• The selected educational organization must be located on the territory of the Russian Federation (no matter what part of it).
• Information about the place of residence of this citizen according to passport data and the territory of actual residence of the person.
• Refusal of the Pension Fund to satisfy the application for the disposal of maternity capital funds to compensate for the costs incurred for the construction of individual housing construction on the basis that the plot on which the house was built (the house owned by the person who received the capital certificate) is in shared ownership with another person (1/2).

How to use maternal capital for children’s education

Such an application can be submitted personally or through a representative. The said application for annulment must be submitted before the territorial body of the Pension Fund transfers funds (part of the funds) of maternal (family) capital in accordance with the application for disposal. Large family - large expenses. Every child should be given a good education.

If it was previously issued for a second child, then after the birth of the third or subsequent children the family cannot take part in the program. Since 2015, low-income Russian families have had the opportunity to slightly improve their situation at the expense of maternity capital, receiving a one-time payment from it, the amount of which is 25 thousand rubles.

Every person who has a second or subsequent child has the right to receive maternity capital, regardless of his place of residence. Very often people go to other countries for work or personal reasons and live there for a long time.

Maternity capital amount

The owner of the certificate must conclude an agreement with the educational institution and submit it to the client service of the Pension Fund at the place of residence. According to the law, the contract must contain the amount and terms of payment for the child’s education.

Most often, the certificate is spent on children's education. At the same time, you can pay for your studies with the maternity capital of any child. Birth order or other factors do not matter. The selected organization must be in the state and participate in the program.

Documents for paying for education with maternity capital

Maternity capital for education is the most common use of public money. Funds are spent on any education. The main thing is that the institution has state accreditation. And figuring out how to pay for your studies with maternity capital is quite simple.

Maternity capital can be used to pay for the following purposes:

• the child’s presence in kindergarten and development centers;
• obtaining secondary and higher education;
• taking language and other additional courses;
• studying at a music or art school;
• accommodation in a student dormitory for non-residents and other expenses during training.

An application for the disposal of MSC funds for the education of children and other expenses associated with obtaining an education, which is accepted by the territorial body of the Pension Fund of the Russian Federation, can be canceled at the request of the citizen who received the certificate. To do this, it is necessary to submit an application to cancel a previously submitted application for the disposal of MSC funds for the education of children.

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The application is considered within 5 days from the date of submission of the application for refusal to allocate MSK funds for education.

The only condition is that educational institutions must be accredited by the state as participants in the maternity capital program. Payments under the certificate can be made for all children in the family, regardless of whether they were born first, second or subsequent.

All documents, if necessary, will need to be translated into Russian. The question remains as to what and how the certificate can be spent if citizens live in another country.

This was due to two obstacles.

1. Elena received a certificate under a federal program, not a regional one. According to the law, maternity capital can be used if the child for whom it was issued has reached the age of three . In some regions the situation is different and allows you to use the certificate when the baby turns one year old.
2. The use of maternity capital for educational purposes is possible only if the child attends an educational institution located on the territory of our country . This restriction is valid since educational institutions in other states cannot obtain a license and accreditation for the maternity capital program.

The child did not qualify for a free place at a state university, and it was decided to stay there on a paid basis.

Let us recall that back in 2017, the use of maternity capital was allowed to pay only for those educational programs that had passed state accreditation. That is, it was impossible to use the certificate money to pay for the sections.

In accordance with the adopted program, the duration of training is determined:

• 3 years - basic training;
• 4 years - in-depth training.

Is it possible to pay for kindergarten with maternity capital?

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Public funds are most often spent on children's education. You can use maternity capital for the education of your older child when the second child turns 3 years old. The procedure does not have any difficulties. It is enough to contact the Pension Fund with the necessary package of documents.

You can safely buy a house using maternity capital, since the funds will be transferred by the Pension Fund of Russia directly to the seller. (FROM A LAWYER'S ANSWER). Wouldn’t this then threaten me with a criminal case?

If for any reason the training is terminated earlier than stipulated in the contract, an application for refusal is submitted to the local branch of the Pension Fund. The same procedure is followed if a student moves out of the dormitory.

Paid educational services

According to established standards, pension fund specialists consider an application for the use of maternity capital funds within 1 month from the date of its submission. If the decision is positive, the first tranche will be credited to the account of the educational institution within 2 months from the date of application to the Pension Fund. Further payments will be made according to the schedule specified in the agreement.

In each of the above cases, the owner of the certificate must write a statement of refusal to send maternity capital funds, indicating the reason. Upon completion of the academic leave, it is necessary to re-submit an application to the Pension Fund for the disposal of MSK funds, attaching to it a copy of the order on the student’s admission to study .

• You can use all the funds under the certificate or only part of them for the education of one or more children.
• All payments related to the use of MSK for any types of paid educational services within the framework of state-accredited programs are carried out only by non-cash payment.

They must be added to the application before October 1 if the child is successfully admitted to the educational institution.

Also, the transfer of maternity capital funds for the education of a child (children) may be suspended in connection with the provision of academic leave to the student.

When submitting an application for the disposal of maternity capital funds, I provided the Pension Fund with a purchase and sale agreement, a loan agreement with the organization, USRN extracts for the house and land, a certificate, payment orders, an extract from my personal account with the movement of funds. The Pension Fund also requires a receipt between me and the seller regarding the payment. Are they right? The child is under 3 years old. Is there a specific list of documents?

The use of public funds is subject to certain rules. Only if all standards are met is it possible to use maternity capital for children’s education.

Paying for studies with maternity capital: documents, deadlines, tax deductions

Maternity capital is a measure of support for families with two or more children. The payment is targeted and is used only for certain expenses.

In addition to buying an apartment and saving for retirement, a parent is allowed to pay for studies with maternity capital . This is done after the minor reaches 3 years of age.

But this does not apply to paying for a child’s visit to kindergarten; it can be done almost immediately after the certificate is issued.

Documents for paying for studies from maternity capital

• Documents required to pay for studies with maternity capital are required to be prepared, such as:
• When a parent’s representative makes a petition, he must have a notarized power of attorney to carry out such actions.
• When paying for studies with maternity capital, what documents are required depends on the purpose for which it is used.
• When money is needed for training according to the programs provided by the institution, a certified copy of the concluded agreement with the institution that will provide it is provided.
• When sending a subsidy to a state preschool educational institution, an agreement is required on the provision of care services for a minor, which must indicate their cost.
• When maternity capital is planned to transfer amounts for student accommodation, you will additionally need to provide:

• a certificate that the student lives in the dormitory;
• rent contract.

The agreement specifies the amount to be paid, the frequency of its transfers and other information. Maternity capital is available for education only when the child is under 25 years of age.

If the student entered before this age, then in the future the services of the educational institution can continue to be paid for from the funds of the certificate.

Maternity capital for education

The second most popular main use of maternity capital among certificate holders is payment for educational services for children.

It is important that MSC funds can be spent on the education of any child in the family , regardless of the order of his birth, born (or adopted) before or after the family received the right to additional measures of state support in accordance with Federal Law No. 256-FZ dated December 29, 2006

Another important point is that mate. capital can be used to educate children in any educational organization in our country (preschool educational institution, school, college or university) that has the right to provide relevant services, as well as other expenses related to education.

• You can use all the funds under the certificate or only part of them for the education of one or more children.
• All payments related to the use of MSK for any types of paid educational services within the framework of state-accredited programs are carried out only by non-cash payment.

What types of educational services can the certificate be used for?

The right to dispose of maternity capital for the education of children is granted to holders of a certificate for MSK by Law No. 256-FZ of December 29, 2006 “On additional measures of state support for families with children.”

More information about the types of educational services, the procedure for reimbursement of expenses related to training, the timing of the allocation of maternity capital and the documents required for this can be found in Government Resolution No. 926 of December 24, 2007 “On approval of the Rules for the allocation of maternal (family) capital funds for the education of a child (children) and other expenses related to obtaining education.”

According to the above regulations, this requires the fulfillment of several conditions :

• the educational organization must be located on the territory of Russia;
• training must take place in programs that have state accreditation ;
• the child must be no more than 25 years old at the start of training.

At the moment, taking into account amendments to the Rules of Mat. capital can be directed:

In a word, maternity capital can pay for the services of any educational institution (higher education institution, school, kindergarten), but provided that the institution has a license and the paid educational programs are accredited .

Supervision and care of children in a preschool educational organization

It became possible to transfer maternity capital not only for education, but also for paying for the maintenance, supervision and care of children in kindergarten not so long ago with the entry into force of Government Decree No. 931 of November 14, 2011 on amending the existing Rules. It is also possible to pay for the maintenance of a child in extended day groups at school.

The main condition for sending MSC to pay for a kindergarten is the availability of a license , while the institution itself must operate in the form of a legal entity and can be:

• municipal;
• departmental;
• private.

To direct maternity capital to pay for kindergarten, it is necessary to submit to the Pension Fund a service agreement that meets a number of requirements:

• the actual parties to the contract must be the certificate holder and the institution;
• the text of the contract must contain obligations regarding the maintenance and (or) supervision and care of the child;
• a specific amount must be indicated for a certain period, for example, a month, and not the cost of stay per day without indicating the actual volume of services provided;
• The bank details of the institution must be indicated in full.

The family sending maternity capital to pay for kindergarten chooses the required frequency of transfer:

• monthly;
• quarterly;
• lump sum for the entire year.

The first payment is transferred to the Pension Fund within two months from the date of submission of the application for disposal of MSC funds, the rest will be made in accordance with the deadlines specified in the agreement. All payments will be made by bank transfer.

It is important that parents who pay for kindergarten with a certificate also have the right to compensation for part of the parental fee provided for by local legislation. In this regard, the amount of funds allocated under the agreement is calculated taking into account compensation.

If maternity capital is used in this area, parents must immediately contact the territorial office of the Pension Fund of the Russian Federation:

• in case of early termination of the contract with a preschool institution - with a statement of refusal to transfer maternity capital funds;
• if the timing of the transfer of funds or the amount of payment by the parents of the kindergarten changes - with a statement to clarify the use of MSC funds.

Paid educational services for accredited educational programs

One of the conditions for directing maternity capital to paid educational services is the receipt of state accreditation by educational organizations for those programs for which it is planned to transfer certificate funds.

When choosing an institution where their children will study, parents should pay special attention to this fact, since the presence of accreditation of the organization itself does not guarantee the presence of such for all programs it implements . According to Art. 92 Federal Law No. 273 of December 29, 2012 “On Education in the Russian Federation”, the decision on state accreditation is made:

• for basic general education programs of primary, basic, secondary education - in relation to each level separately;
• for basic professional educational programs of higher and secondary education - for each group of professions, specialties and areas.

Since it is believed that education in Russia is free, in general, paid services in education include:

• training in basic educational programs in excess of allocated budget places;
• training in additional programs;
• teaching special courses;
• tutoring;
• in-depth study of subjects;
• training and retraining of workers and specialists in secondary and higher education, carried out in addition to assignments for admitting students, financed from the relevant budgets.

To pay for paid services related to education with maternity capital, the owner of the certificate enters into a written agreement on the provision of such services with the educational organization and submits it to the territorial body of the Pension Fund of the Russian Federation.

Since payments under the contract in most cases are provided for a certain period with a specified frequency, parents need to remember:

• when changing the amount or terms of payment, as well as in case of refusal to send certificate funds for paid services, it is necessary to write appropriate statements to the Pension Fund of the Russian Federation;
• amounts exceeding the actual costs of education are subject to return to the Pension Fund.

Read also: Recognition of paternity: outside of marriage, through court, voluntarily

Accommodation of a child in a dormitory for the period of study at a university

In addition to direct education, according to the law, maternity capital can also pay for a child’s accommodation in a dormitory for the period of study at a college or university. To do this, the certificate holder enters into a rental agreement for residential premises with the university that provides the dormitory.

• Transfer of MSC funds is carried out by bank transfer to the account of the higher educational institution specified in the rental agreement.
• The first payment will be received within two months from the date of submission of the application for disposal of funds or part of the maternity capital funds, the rest - according to the deadlines specified in the agreement.

The grounds for stopping the transfer of maternity capital funds during the period of study at a university may be:

• academic leave for medical reasons or at the student’s personal request;
• expulsion from the university at will or due to poor academic performance;
• death of a child.

In each of the above cases, the owner of the certificate must write a statement of refusal to send maternity capital funds, indicating the reason. Upon completion of the academic leave, it is necessary to re-submit an application to the Pension Fund for the disposal of MSK funds, attaching to it a copy of the order on the student’s admission to study .

Which educational programs in the Russian Federation are subject to state accreditation

State accreditation of educational activities in the Russian Federation is regulated by Law No. 273-FZ of December 29, 2012 “On Education in the Russian Federation.” According to Art.

92 of this law, confirmation of the state status and level of educational activity in the Russian Federation is carried out according to programs based on federal state educational standards ( FSES ), with the exception of preschool education programs.

The main educational programs subject to state accreditation include:

• general education at several levels:
  • primary (grades 1 - 4);
  • basic (grades 5 - 9);
  • secondary (grades 10 - 11);
• professional education:
  • training of mid-level specialists (skilled workers, office employees);
  • higher education program (training of bachelors, specialists, masters, postgraduate studies, residency);
• vocational training (retraining and advanced training of workers and employees).

Thus, additional programs, as follows from the law on education, are not subject to state accreditation . The exception is the basic preschool education programs. Therefore, it will not be possible to use maternity capital funds on them.

Application and documents for using maternity capital for education

In order to take advantage of the opportunity to allocate maternity capital funds for the education of children, you must contact the Pension Fund and write an application for the disposal of maternity capital funds . The application can be submitted in person or through a legal representative; the application form is provided at the territorial office of the Pension Fund of the Russian Federation at the place of registration or place of actual residence.

Mandatory documents required to contact the Pension Fund on this issue are:

• maternity capital certificate;
• document proving the identity and place of registration or residence of the certificate holder;
• pension certificate (SNILS) of the applicant;
• if a legal representative applies, documents confirming his identity and powers.

Depending on the chosen educational service, additional :

• when paying for tuition - a copy of the agreement on the provision of paid educational services;
• when paying for the maintenance of a child and (or) supervision and care for him in an educational organization - an agreement between the preschool institution and the owner of the certificate, which must contain the organization’s obligations for the services provided and the calculation of the amount of payment for this;
• when paying for your stay in dorm:
  • a rental agreement for residential premises, which must indicate the amounts and terms of payment;
  • a certificate from the university confirming that the child is living in the dormitory.

Maternity capital for mother's education

The issue of expanding opportunities for using maternity capital in families entitled to it is constantly discussed at meetings of such families with government officials. One of the areas offered by parents is the opportunity to spend MSC on mother’s education .

Unfortunately, this is not currently provided. According to the current law, maternity capital can only be used to educate children ! The bills being considered by the Government to amend the use of swear words. capital for the education of the mother herself have not yet been successful.

Despite the fact that capital is primarily called maternal capital and is issued specifically to the mother who gave birth to or adopted a second or subsequent children (except for the cases specified in Article 3 of Federal Law No. 256 of December 29.

2006), it can only be used for the benefit of children. Moreover, in the case of sending MSC for training, it is not necessarily the child whose birth or adoption gave the right to a state certificate.

The only opportunity currently provided for a mother to spend MSC funds for herself personally is still only transferring them to form a funded pension.

Is it possible to pay for tuition at a driving school, art school, sections and clubs with maternity capital?

According to the current Rules for the allocation of maternity capital for the education of children, these funds can be transferred to any educational organization that has the right to provide such services.

Thus, training in a driving school, art school, sections and clubs can also formally be paid for from MSC funds, but only if several conditions are met:

• the organization must have an appropriate license to conduct educational activities;
• paid services provided must be carried out according to programs that have state accreditation;
• it is necessary to conclude an agreement on the provision of paid services with the certificate holder.

Source: http://pro-materinskiy-kapital.ru/ispolzovanie/obuchenie/

Social tax deduction for paying for education with maternity capital

According to subparagraph 2 of paragraph 1 of Article 219 of Chapter 23 of the Tax Code of the Russian Federation, a social tax deduction is provided to the taxpayer in the amount paid by him in the tax period for:

• your training;
• education of their children up to the age of twenty-four;
• training their wards up to the age of eighteen;
• training of former wards after the end of guardianship or trusteeship up to the age of twenty-four

• in educational institutions for full-time education, but not more than 50,000 rubles for each child in the total amount for both parents.
• On June 3, 2009, Federal Law of the Russian Federation No. 120-FZ “On Amendments to Article 219 of Part Two of the Tax Code of the Russian Federation” was adopted, which extended the right to receive the specified tax deduction also to the taxpayer - a brother (sister) of a student in cases where the taxpayer paid for education brother (sister) under the age of 24 years in full-time education in educational institutions.
• The social tax deduction is provided when the taxpayer submits a tax return in Form 3-NDFL to the tax authorities at the end of the tax period. To confirm the right to a social tax deduction, along with the tax return, the taxpayer provides:

• application for a social tax deduction;
• agreement on the provision of paid educational services;
• license for the right to conduct educational activities;
• certificate of state accreditation of a non-state educational institution;
• a copy of the receipt for payment of contractual services confirming the actual expenses for training;
• a certificate from an educational institution confirming the child’s full-time education;
• a copy of the student's birth certificate.

With the adoption of Federal Law No. 256-FZ of December 29, 2006 “On additional measures of state support for families with children,” mothers who have the right to maternity capital have the opportunity to use it partially or in full for the education of their children. In accordance with paragraph 3 of Art.

7 of this law, maternity capital funds can be used for the education of both a natural child and an adopted child.

The law also does not oblige that funds be spent on education by the child whose birth entitles him to maternity capital, which makes it possible to pay for the education of an older child.

In connection with the adoption of the law on maternity capital, on December 5, 2006, Federal Law of the Russian Federation No. 208-FZ “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation” was adopted, which amended subparagraph 2 of paragraph 1 of Article 219 of Chapter 23 of the Tax Code of the Russian Federation. , according to which a social tax deduction is not provided if the costs of a child’s education are paid by the taxpayer using maternity capital funds .

The same rule applies in the case when regional maternity capital is allocated to pay for children’s education at the birth of a third child.

How to use maternal capital for children’s education

An application for the disposal of maternal (family) capital can be submitted to any territorial body of the Pension Fund of Russia, regardless of place of residence (stay) or actual residence, in writing or through the “Personal Account of a Citizen” in electronic form.

Citizens of the Russian Federation who have left for permanent residence outside the territory of the Russian Federation and do not have a place of residence or place of stay on the territory of the Russian Federation confirmed by registration, have the right to submit an application for the disposal of maternal (family) capital and the necessary documents for this to the Pension Fund of the Russian Federation.

This application can be submitted in person (through an authorized representative) or sent by mail. Personal reception of these citizens (their proxies), as well as acceptance of documents from them, is carried out by the Department for Pension Provision of Persons Living Abroad, Pension Fund of the Russian Federation at the address: Moscow, st. Anokhin 20 bldg. A (metro station "Yugo-Zapadnaya").

The application and documents are sent to the Pension Fund by post at the address: 119991, Moscow, st. Shabolovka, 4, GSP-1.

• payment for paid educational services under educational programs;
• payment for the maintenance of the child (children) and (or) supervision and care of the child (children) in the organization;
• payment for the use of living quarters and utilities in the dormitory provided by the organization for the period of study.

General package of documents

• a written statement from the owner of the certificate regarding the disposal of funds (part of the funds) of maternity capital. The application form is issued by the territorial body of the Russian Pension Fund;
• identification documents of the person receiving the certificate;
• if the application for disposal is submitted through a representative of the person who received the certificate: documents proving the identity and authority of the representative.

Documents for sending MSC funds to pay for paid educational services:

• a copy of the agreement on the provision of paid educational services certified by the organization.

Documents for sending MSC funds to pay for the maintenance of a child (children) and (or) supervision and care of a child (children) in an organization:

• agreement between the organization and the certificate owner. The contract must include the organization’s obligations to support the child and (or) supervision and care of the child, as well as the calculation of the amount of payment for this.

Documents for sending MSC funds to pay for accommodation in a hostel:

• a rental agreement for residential premises in a dormitory, indicating the amount and terms of payment;
• a certificate from the organization confirming the child’s residence in the hostel.

Application form for disposal of MSK funds

Information on the application for the disposal of MSC funds aimed at the education of a child and other expenses related to obtaining an education

An application for the disposal of MSC funds for the education of children and other expenses associated with obtaining an education, which is accepted by the territorial body of the Pension Fund of the Russian Federation, can be canceled at the request of the citizen who received the certificate.

To do this, it is necessary to submit an application to cancel a previously submitted application for the disposal of MSC funds for the education of children. Such an application can be submitted personally or through a representative.

The said application for annulment must be submitted before the territorial body of the Pension Fund transfers funds (part of the funds) of maternity (family) capital in accordance with the application for disposal.

It happens that a child (children) is expelled before the expiration of the contract for the provision of paid educational services, as well as in connection with the death of the child. In this case, the owner of the certificate must submit to the territorial body of the Russian Pension Fund an application for refusal to send funds (indicating the reason for the refusal).

The application is accompanied by an administrative act (its certified copy) on expulsion from the organization or a death certificate of the child (a court decision declaring him dead (recognized as missing). The application is considered within 5 days from the date of filing the application for refusal to send MSC funds for education.

Also, the transfer of maternity capital funds for the education of a child (children) may be suspended in connection with the provision of academic leave to the student.

To do this, the holder of the MSK certificate must send to the territorial body of the Russian Pension Fund an application for refusal to send funds and attach a copy of the order to grant the student academic leave, certified by the organization.

To resume the transfer of funds, it is necessary to submit an application for the disposal of funds, to which is attached a copy of the order for the student’s admission to the educational process.

In these cases, or in the event of termination of the rental agreement for residential premises in a hostel and (or) the agreement between the organization and the certificate holder, if the amount of funds transferred to the organization’s account in accordance with the agreement exceeds the amount of actual expenses, the unused funds must be returned by the organization to the territorial body Pension Fund of Russia.

Source: http://www.pfrf.ru/knopki/zhizn~4360