Tax deduction for a child’s education: at a university, in kindergarten, in college, documents 2020

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/

Social tax deduction for training

The social tax deduction for education allows citizens to compensate part of the costs of paying for their own education (or close relatives) in public and private educational institutions, advanced training courses (studying in driving schools, learning foreign languages, etc.), as well as for children’s classes in paid preschool and out-of-school educational centers.

Only those citizens who regularly transferred income tax to the state treasury in the amount of 13% on all types of their earnings can take advantage of preferential conditions.

Who can receive a tax deduction for training?

The regulations for obtaining a credit for previously paid tax and the definition of the term socially significant deduction for expenses incurred related to payment for education are given in Art. 219 of the Tax Code of the Russian Federation. In fact, this is a specific amount determined by law, due to which the amount of income tax is reduced for a citizen receiving various types of income.

The opportunity to receive a tax deduction for training is available only to citizens of Russia or its tax residents who have permanent registration at their place of residence. A list of all types of deductions available in the Russian Federation for individuals can be found on this page.

Who is entitled to a deduction for tuition fees?

According to the requirements of the law, the following categories of individuals can receive a tax deduction for education:

• Officially employed citizens who regularly pay an income tax rate of 13% to the country's budget and receive educational services on a paid basis.
• The breadwinner of a family who has dependent minor children, if he can present all receipts for payment for their education.

At the same time, studies do not have to be paid for from personal funds from which personal income tax (abbreviated as personal income tax) was withheld. In accordance with Letter No. 03-04-05/7-238 of the Ministry of Finance of Russia dated March 18, 2013, a deduction can be obtained even if the training was paid for by a spouse, and all documents are issued in his/her name.

Another mandatory condition for receiving a personal income tax deduction for tuition fees is that the educational institution has a certificate and/or license from the Ministry of Education and Science.

Who is not entitled to a social deduction?

There are also certain categories of citizens who cannot take advantage of the tax benefit for paying for education. These include:

• Individual entrepreneurs, housewives, unemployed and other individuals without official employment and earnings from which personal income tax is withheld.
• Elderly people whose only income is an old-age pension and therefore do not pay income tax.
• Citizens who receive salaries “in envelopes,” that is, by verbal agreement with their employer, and do not pay mandatory taxes to the state budget.

IMPORTANT! If an educational organization does not have a mandatory state license and an appropriate certificate, the tax authority will refuse to receive a deduction for training in such an institution.

Tax refund for education of a child, brother, sister

Many citizens are interested in the question: is it possible to receive a social deduction not only for their own education, but also for the education of a child or siblings?

Russian tax legislation allows for the return of part of the paid cost of education in the form of a tax deduction not only in relation to the taxpayer himself, but also to his immediate relatives, if they were the ones who made financial settlements with the educational institution. You can receive a tax refund for tuition fees:

• For your own education in any form of study (full-time, part-time, external).
• To pay for the education of your own children up to the age of 24, if the studies were full-time.
• For the education of an adopted, guardian or ward child, subject to full-time studies, up to the age of 24.
• For the education of siblings and half-siblings up to the age of 24.

Please note that if payment was made at the expense of the mother’s certificate, then a tax deduction will not be applied!

It should also be noted that the state allows a refund of part of previously paid income tax for distance learning. The main condition for this is that the taxpayer can receive a deduction only for his own distance learning.

For studying at which institutions is a 13% deduction allowed?

A tax refund, as compensation for part of the costs of paying for one’s own education or the education of immediate relatives, is allowed not only in public, but also in private educational institutions. It is also possible to receive a deduction for studying in foreign educational institutions licensed by the Russian Ministry of Education and Science.

The legislator allows the use of a credit for previously paid taxes against expenses incurred for obtaining an education not only in universities, but also in other educational institutions. These include:

• Preschool educational centers - if the funds are spent on education, and not on maintaining the child in a preschool institution. This could be, for example, courses in drawing, music or a foreign language.
• Private schools, for example, with in-depth study of physics, mathematics, or humanities.
• Extracurricular educational institutions. You have the right to receive a deduction if your child is studying at a music or art school or attends paid additional classes.

But, as mentioned above, in all these institutions, training must be approved by the Ministry of Education and Science, which is confirmed by the presence of certificates and licenses. This is a very important condition, without which receiving a social deduction is impossible.

Examples from life

1. Some citizen G works officially and undergoes paid training courses. All payments are made independently. He is entitled to receive social tax benefits.
2. Someone D is also officially employed, and his sister is studying at a driving school.

   If the receipts are paid by citizen D, then he also has the right to a deduction.

3. Petrov P.P. officially employed, and his brother Petrov I.P. study part-time at a university. All receipts were paid on behalf of the student I.P. Petrov, and his brother only allocated the necessary amount to him.

   In this situation, the elder brother calculates the tax, but the payments are made to another person. The younger relative is not yet working, but he pays the receipts on his own behalf, so the older brother cannot apply for a tax refund - the documents are issued in the name of the younger brother, therefore, it will be impossible to receive a deduction.

We also draw your attention to the fact that spouses do not have the right to receive a deduction for each other on tuition fees, since they have a common family budget.

Maximum tax deduction amount

The maximum amount of tax deduction for education cannot exceed 13% of the cost of educational services, but not more than 15,600 rubles during one calendar year. A taxpayer may claim a maximum refund amount of:

• 50,000 rubles (to be returned 6,500 rubles) - for the costs of education for each child (native, adopted or ward);
• 120,000 rubles (refundable 15,600 rubles) – if the expenses are related to your own education or the education of brothers and sisters.

In all payment receipts, the payer must be the individual who applies for the deduction. Payments made to other persons will not be accepted for consideration by the Federal Tax Service.

For what period can I receive a tax refund?

In tax legislation there is such a thing as a statute of limitations; it is 3 years (including for claiming a deduction for educational expenses). This means that a refund can be made for each academic year separately, but not more than the last three years.

For example, if your studies lasted from 2014 to 2019, then part of the expenses can only be returned for 2017, 2018 and 2019.

You can apply for an income tax refund no earlier than the end of the calendar year for which you want to receive it. That is, documents should be submitted for tuition deduction in 2019 no earlier than 2020. But you also have the opportunity to do this in 2021 or 2022.

Many universities (and other educational institutions) send payment orders to students to pay for educational services for the entire period of study. Following our advice, you should not rush to pay the entire amount at once, which often exceeds the annual limit established by the state for receiving a social deduction.

Is it possible to get a deduction for several years of study?

In short, it’s possible. Let's give an example.

A certain citizen Sidorov was promoted and, in order to meet his new professional responsibilities, he decided to receive additional higher education. For the entire three-year course of study, he had to pay 300,000 rubles, which he did immediately. They then applied for a tuition tax credit.

• Since during one calendar year it is allowed not to take into account the amount of personal income tax deduction in the amount of 120 thousand rubles, the amount to be refunded was 120,000 x 0.13 = 15,600 rubles.
• For the same calendar year, citizen Sidorov’s salary amounted to 600 thousand rubles, and he was assessed income tax in the amount of 600 x 0.13 = 78 thousand rubles.
• Since the amount of personal income tax paid exceeds the declared deduction amount, the applicant received a tax refund in the amount of RUB 15,600. in full size.

But if citizen Sidorov paid for his studies annually, then he would be able to increase the amount of the deduction and claim for a refund not the entire amount paid at once, but 100 thousand rubles at a time. Every year. Ultimately, he would be able to return not 15.6 thousand, but 39,000 rubles.

Without knowing these subtleties, the citizen did not receive a deduction in the amount of 23,400 rubles, since the initially declared amount exceeded the limit established by the state - 120,000 rubles for one calendar year.

TIP: A larger tax deduction can be obtained if you claim a social benefit in an amount not exceeding 120,000 rubles each calendar year.

Documents required for personal income tax return

You can apply for a tax deduction for training by preparing the following package of documents::

• Certificate of income of an individual in form 2-NDFL (issued by the accounting department at the place of work).
• Tax return in the form of personal income tax-3 on all income received and taxable. In it, in a separate line, you should declare the right to deduction; for details, see the instructions for filling out the 3-NDFL declaration.
• Documents for the child: birth certificate or his general passport.
• Certificate from the educational institution about the form of study.
• A copy of the education agreement, certified by the educational institution (for example, at a university, a copy can be certified by the dean’s office). If the cost of training has changed during your studies, you should prepare a certificate or an additional agreement to the contract confirming this.
• A photocopy of the license of the educational institution. There is no need to certify it, since the tax authorities make a corresponding request based on the data specified in it and the information is verified.
• Paid receipts.

Sometimes other certificates and documents may be required, but these are usually reported by the tax inspector when filing the return. For example, if tuition fees at a university have been increased, a Federal Tax Service employee may ask to attach the corresponding order from the rector.

How to get a 13% tax deduction for training?

There are only two ways to apply for a social tax deduction for education:

1. Filling out the 3-NDFL tax return and submitting documents to the tax office.
2. Receiving a personal income tax deduction for training through your employer.

Each of these methods has its own advantages and disadvantages.

Self tax refund

• The main advantage of receiving a tax deduction through the tax office is the ability to immediately return the entire amount required by law for training (from previously paid personal income tax) to your current account.
• The disadvantage of this method is the certain complexity of filling out the 3-NDFL tax return, which is sometimes not so easy to figure out on your own.
• There are several ways to submit a completed tax return with a package of necessary documents:

1. In person at the tax office to which you are assigned at your registered address;
2. Via the Internet - from the taxpayer’s personal account on the Federal Tax Service website, or on the government services portal;
3. Send a complete package of documents for tax refund to the tax office by Russian Post.

But the easiest way to get the entire tuition deduction back at once is to seek help from a tax consultant who will do everything for you for a small fee.

Submitting documents for deduction via the Internet

In order to be able to submit a tax return for deduction through the taxpayer’s personal account, you must take care of registering on the Federal Tax Service website in advance. To do this, you need to contact your tax office to receive a login and password to enter your account.

After all documents are uploaded through your personal account, the system will display a message about acceptance of the documentation, and if everything is completed correctly, it will accept them for processing.

Money can be transferred to the taxpayer’s bank account no earlier than 1 month after filing the application; this period is allocated for a desk review of the submitted documentation. The maximum tax refund period provided by law is up to four months.

The main advantage of this method is its simplicity: to receive a deduction you do not need to fill out a declaration and submit it to the tax office. But you don’t receive the money right away, it’s just that income tax will not be calculated on your salary for some time (until its amount reaches the deduction amount).

To take advantage of the opportunity to receive a tax deduction for education through an employer, the taxpayer must first contact the tax office, which will confirm in writing his right to receive this tax benefit.

Thus, you need to collect the following documents:

1. A certificate from the tax office confirming the right to deduction;
2. Agreement for the provision of educational services;
3. Tuition payment receipts.

Next, you need to write an application for crediting income tax as a deduction, and submit it to the accounting department at your place of work with all the documents listed above. A sample application can be obtained from the accounting department.

After checking the documents with the tax office and receiving a positive decision on the deduction from it, income tax will not be withheld from wages. That is, the employee will receive their full salary until the entire tuition deduction amount is exhausted.

Video: how to get a tax refund for paying for education?

Source: https://PoiskNalogov.info/nalogovyj-vychet-za-obuchenie.html

Tax deduction for education in 2020 - Legal advice

Tax deductions are provided for by the Tax Code of the Russian Federation. Among them: standard, property, social, etc. They allow you to either reduce the tax base (reduce the amount of income on which tax is levied) or return part of the tax that was paid to the budget earlier.

One of the social tax deductions is the training tax deduction. It is provided for in paragraphs. 2 p. 1 art. 219 of the Tax Code of the Russian Federation.

To receive a tax deduction, you must be a payer of personal income tax (NDFL) at a rate of 13% (clause 3 of Article 210, clause 1 of Article 219, clause 1 of Article 224 of the Tax Code of the Russian Federation).

In other words, if a person does not work, is a pensioner, etc., then there are no personal income tax deductions at a rate of 13%. Accordingly, there is no amount of personal income tax that can be returned. In these cases, it will be impossible to claim a deduction.

It is also impossible to obtain the specified tax deduction if payment for training expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation).

Expenses for which you can receive a tax deduction for education

An individual who has paid for:

• own training of any form of education (day, evening, correspondence, other);
• full-time education for their children under 24 years of age;

Tax deductions for personal income tax for children

• full-time education of their wards (wards) under the age of 18;
• training of former wards (wards) under the age of 24 (after the termination of guardianship or trusteeship over them) in full-time education;
• full-time education of your brother or sister under the age of 24.

For training in which organizations can you get a deduction?

Training can be carried out in organizations engaged in educational activities.

Such organizations include:

• educational organizations and non-profit organizations carrying out educational activities on the basis of a license as the main type of activity in accordance with the goals for which such organizations were created (clause 18 of Article 2 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation”) Federation" (hereinafter referred to as the Law on Education));
• organizations providing training are legal entities that, on the basis of a license, carry out educational activities as an additional type of activity along with their main activities (clause 19 of Article 2 of the Law on Education).

Individual entrepreneurs carrying out educational activities are also considered organizations carrying out educational activities (Clause 20, Article 2 of the Law on Education).

Moreover, taking into account the provisions of Parts 1 and 5 of Art. 32 of the Law on Education, an individual entrepreneur carries out educational activities directly or with the involvement of teaching staff.

When an individual entrepreneur carries out educational activities with the involvement of teaching staff, the individual entrepreneur needs a license to carry out educational activities.

In the case of an individual entrepreneur carrying out educational activities, directly obtaining a license by virtue of Part 2 of Art. 91 of the Education Law is not required.

Social tax deduction for training is provided (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation):

• if an organization carrying out educational activities, an individual entrepreneur (except for cases where individual entrepreneurs carry out educational activities directly) has a license to carry out educational activities or if a foreign organization has a document confirming the status of an organization carrying out educational activities,
• or provided that the unified state register of individual entrepreneurs contains information about the implementation of educational activities by an individual entrepreneur who directly carries out educational activities. Such documents may, in particular, be a certificate of state registration of an individual as an individual entrepreneur and a registration sheet in the Unified State Register of Individual Entrepreneurs, in which educational activity is indicated as the main type.

Thus, a deduction can be obtained for training expenses:

• in universities;
• in kindergartens;
• in schools;
• in institutions of additional education for both adults and children (for example, advanced training courses, employment service training centers, children's and youth sports schools, music schools, children's art schools, etc.);
• in other institutions.

In this case, the institution can be not only state or municipal, but also private. Subject to the above requirements, services can also be provided by an individual entrepreneur.

Source: https://pravo.rg.ru/rubrics/question/12140/

Tax deduction for a child’s education: personal income tax refund for studying at a university

In accordance with the provisions of Russian legislation, certain categories of citizens receiving education have the opportunity to reduce the income tax base by the amount of funds paid in taxes. In other words, you can receive a tax deduction for studying at a university.

What is the education tax credit?

The state is taking measures to support people receiving education or providing such an opportunity to their children. This is done through a mechanism for partial refund of funds paid for studies. We are talking about income tax withheld from the amount of a citizen’s income, the procedure for reimbursement of which is determined by Article 219 of the Tax Code.

The tuition tax refund is a social tax deduction. This type also includes benefits for the purchase of health insurance and services provided in healthcare organizations.

Important! The father or mother may receive standard compensation for the minor at the place of work.

The training tax deduction is different in that it is valid only after the payment of income tax on educational services. Both types of compensation can be issued.

Features of compensation

If a parent pays for their child to attend kindergarten, he is also entitled to a tax deduction for education. There are differences between these types of compensation in terms of amount, method of registration and receipt:

1. A deduction for a child’s education is issued not after payment has been made, but a year after payments have been made.
2. The application is submitted to the tax office, and not to the place of employment.
3. If a citizen does not complete the documents immediately after the corresponding right arises, the payment is made in a lump sum.

The standard benefit is issued to father and mother at once, and the social tax deduction for education expenses is issued exclusively to one. It is possible to register in the name of the mother, even if the father paid for the studies.

Important! The latter option will require the consent of the other parent.

Many citizens are interested in the question of how to get a tax deduction for distance learning. The rules for providing reimbursement of expenses are the same for full-time, part-time or evening education. This also applies to age: in the situation of paying tax, the benefit is due at any age.

The return of the social tax deduction for education is possible until the sons and daughters reach adulthood. If a daughter or son’s education takes place full-time, the state undertakes to reimburse the funds until the age of 24. The same approach applies to people under former guardianship for guardians paying for educational services.

It is possible to refund the income tax for education for the full period during which the services were provided by the educational institution. This also applies to academic leave. Until the graduate turns 24 years old, the benefit is granted until the end of the month. If the student reaches the specified age within a year, it is valid until the end of the year.

Documents required for a tax deduction for education must be submitted after the end of the year within which the payments were made. If the services of an educational institution have been used for several years, the application can be submitted several times during these years or once for the entire period.

Important! If the payer, for some reason, was unable to immediately declare the right to a refund, another 3 years are allotted for this after payment of the fee for studying at an institute or other institution. In this option, it is necessary to provide receipts.

What type of training can you get a deduction for?

The opportunity to apply for a tax deduction for education can be used by a working family paying for the education of children under 24 years of age. The maximum amount spent on studies is limited to 50 thousand rubles. The volume of compensation payments cannot exceed 6.5 thousand.

It is possible to receive a social tax deduction for education when children attend:

1. Kindergarten.
2. Private school.
3. Municipal school.
4. College.
5. University.
6. Any higher educational institution.
7. Various courses.

Benefits also apply to additional education for adults: training in employment service institutions, professional development courses, and learning to drive a car.

Using the same principle, funds are returned for payment for children's education in art centers, sports schools, and music schools.

The main conditions are the conclusion of an agreement between the parents and the organization, the presence of a license for this type of service from this organization, and the preservation of payment receipts.

Moreover, the rules for granting deductions do not limit the number of entities. This means that tax refunds are also due to those who receive a second education.

Conditions for granting deductions

To receive a tax deduction for education, they turn to the tax authorities, but only when the school year is over. It is important to meet certain conditions:

1. The child must not yet be 24 years old.
2. It is the parents who must pay for the tuition, and not a third-party organization, including charitable foundations.
3. The father or mother must be officially employed and pay income tax according to the laws of the Russian Federation.

To provide compensation, the agreement and payment documentation must be drawn up for the father or mother, but not for the children. Otherwise, the benefit will not be provided.

Important! For unemployed citizens, funds spent on tuition fees are not returned.

Calculation of tax deduction for training

The tax deduction for children's education takes into account the amount paid for such services for the year. In fact, funds allocated for educational purposes are not subject to personal income tax. There are restrictions on compensation:

1. The amount of the tuition tax refund does not exceed the taxes paid.
2. For the year, the amount of deductions is no more than 50 thousand rubles.
3. The deduction is compensated for no more than 120 thousand paid for brothers or sisters.

When a family spends 70 thousand on children's education, the deduction will be calculated only from 50 thousand, it will be 13%. The maximum you can get is 6.5 thousand for one child, 15.6 thousand for a brother or sister under 24 years old.

By paying for educational services one time, the mother or father runs the risk of not receiving the maximum deduction. In such cases, it is more profitable to divide the cost of training and pay parts in different years.

Important! If your studies were paid for with funds from maternity capital, you will not be able to receive a tax deduction for your studies.

When returning personal income tax for education, they do not pay attention to which years the funds were paid for; only the date of payments is taken into account.

Procedure for receiving compensation

To receive a tax benefit, the payer should contact the tax authorities, having previously paid for his child’s education. At the end of the academic year in which payments were made, you must submit documents to receive a tax deduction for education to the Federal Tax Service. After the analysis, the funds will be transferred to your card or bank account. It may be credited towards subsequent tax payments.

Transfer of compensation occurs only after submitting an application and tax return for deduction for training to the inspectorate. The procedure can be carried out through the employer; this is permitted by the Tax Code. In such conditions, the mechanism of action will be as follows:

1. Obtain from tax authorities confirmation of rights to deductions, taking into account the statute of limitations.
2. Specify the list of documents required for application.
3. Apply with documentation to your place of employment.
4. Submit a statement regarding payments.

Personal income tax in the workplace is paid monthly, not annually.

The full package of documentation for providing a tax deduction for a child’s education at a university is accepted in copy format; it is important to take the originals with you. They will be useful for the inspector to verify information. To transfer documentation, you can use postal services, but then each document must be certified by a notary. A third party can submit documents only with a power of attorney.

Important! When applying for a deduction for the first time, it is advisable to appear at the inspectorate in person. If the submitted documentation does not correspond to the list or some document has expired, the tax officer will notify you immediately.

List of documents

To calculate the amount of tax deduction for education, you need:

1. Application for deduction for education, which indicates the amount of tax and method of payment.
2. Declarations 3-NDFL, as well as 2-NDFL.
3. Agreements with an educational institution indicating its license, form of training, and price.
4. Payment documents – bills paid by one of the parents.
5. Documents for the child.
6. Information in the form of details for reimbursement.

Form 3-NDFL consists of several pages, each of them should be filled out very carefully. Any errors significantly complicate the process of receiving funds and delay the deadlines. There are several ways to receive the form and fill it out:

1. Private online services (services may be paid).
2. Tax inspection services.
3. Federal Tax Service program available for download.
4. Personal visit to the tax office and filling out on the spot.

Persons using the Federal Tax Service program can edit the completed form, print it, and then write a statement indicating the resulting amount.

Important! An application for a study deduction can be submitted through a special government services portal.

If the documentation does not contain a reference to full-time study, this must be confirmed with a special certificate. When paying for educational services by one of the parents and requesting compensation for the other, you must show a marriage certificate. In a situation where the guardian pays, a decision from the relevant authorities is required.

Important! All papers for the Federal Tax Service are updated annually, this applies to receipts and certificates.

The decision on the amount of tax deduction for education will be ready in 10 days, but the verification can last up to 3 months. Applicants are informed of the decision within 5 days. Transferring money to cards, provided the documentation is completed correctly, takes about a month.

The reasons for the tax office's refusal to issue a deduction may be the provision of an incomplete set of documentation or unreliable papers. If such a decision is contrary to reality, it is possible to resort to the help of a court to consider the issue.

Examples of calculations

Let's look at several examples of calculating the tax deduction for education.

A citizen pays 60 thousand rubles for his studies with a monthly income of 40 thousand (480 thousand per year). The income deduction will be equal to 13%, i.e. 62.4 thousand. The amount for refund will be 60,000 x 13% = 7,800 rubles. It will be paid if the personal income tax has been paid in full.

An employee of the company, who receives an official salary and pays income tax, attended seminars on Forex trading. In such a situation, no deduction is provided due to the lack of a license by the organizers.

Important! Academic leave, issued in accordance with the current rules, is not a basis for depriving a citizen of the right to a deduction.

Thus, it is possible to partially return the money invested in studies, subject to official employment and payment of taxes. The benefit is provided in case of receiving education in licensed organizations. To receive compensation, you must visit the tax office and submit a set of papers, including payment receipts.

Source: https://vychet.com/socialnye/vozvrat-podoxodnogo-naloga-za-obuchenie.html

Income tax refund for education in 2019 - 2020

Refund of personal income tax on training expenses

In 2020, you can receive a tuition tax refund for expenses incurred in 2017, 2018 and 2019. Thus, taxpayers have the right to fill out 3-personal income tax returns for the last 3 years.

If the costs for training were in 2018, then it is necessary to fill out a 3-NDFL declaration for 2018 based on a 2-NDFL certificate for the same year and reflect in it the amount of actual training costs incurred in 2018 (it does not matter for which year, whether for 2017 or in advance for 2019. The same applies to declarations for other years: in which year the expenses were, for that year you need to fill out 3-personal income tax.

You can receive a tax deduction for training in the following cases:

• when paying for your own education of any form: full-time, part-time, part-time, distance learning, etc.;
• when paying tuition for children, both relatives and guardians or wards, brothers or sisters (full or half-blood). The age of the listed persons is up to 24 years, the form of training must be full-time.

Tuition tax refunds are limited as follows:

1. for expenses for your own education (as well as for the education of your brother/sister) - a deduction is provided in the amount of no more than 120 thousand rubles. This means that you can return 13% of this amount, that is, up to 15,600 rubles. For example, a taxpayer spent 135,000 rubles on his own training in 2017, and 70,000 in 2018. Thus, by filling out a return for 2017, the taxpayer will return 15,600 rubles (since the deduction limit is no more than 120,000), and for 2018 year – 9,100 (that is, 13% of 70 thousand rubles). As can be seen from the example, balances from one year to another are also not carried over.
2. for expenses for educating children - the maximum amount is limited to 50,000 rubles for each child. The calculation is the same as above, the maximum refund amount is no more than 6,500 rubles for each child (that is, 13% of expenses, but not more than 13% of 50 thousand per child). Increasing the amount of deduction in 2019, by Unfortunately, it was not planned and did not happen.

On the website you can fill out a 3-personal income tax declaration online for a tax deduction for training expenses and send it to our specialist for verification. Fill out the 3-personal income tax declaration online

It is also necessary to note the following: in any case, it is not possible to return more tax for a particular year than was actually paid. If, according to the 2nd personal income tax certificate, the taxpayer’s income, for example, for 2018 amounted to 100,000 rubles, according to which the amount of tax paid by the employer is 13,000 rubles, then the maximum refund is limited to these 13,000 rubles:

Example 1: In 2018, a taxpayer spent 60,000 rubles for the education of his brother and 30,000 each for the education of two children. Thus, the taxpayer claims the following amounts for a refund from the tax authorities: 60000*0.13+ 30000*0.13+ 30000*0 .13 = 14,300 rubles. According to the 2-personal income tax certificate received from his employer, the taxpayer’s income in 2018 amounted to 98,700 rubles, the amount of tax paid was 12,831. Thus, the maximum tax refund amount for 2018 is 12,831, despite the right to receive 14,300 rubles . The lost difference “burns out” and is not carried over to the next year. Therefore, if there are several jobs in one year, indicate in the declaration all 2nd personal income tax certificates to calculate the maximum tax refund amount.

It is possible to refund the tax on training expenses if you have an appropriate license from the educational institution, while a tax refund is also possible when studying in a driving school, in preschool educational institutions, remotely, etc.

• We also recommend that you draw your attention to some of our Blog articles on this topic:
• — deductions from the tutor;
• — deductions for expenses for the spouse’s education;
• - for teaching a stepchild;
• - distance learning;
• — preschool education.

Documents to be submitted to the tax office for education tax refund

1. Tax return 3-NDFL
2. Tax refund application
3. Help 2-NDFL
4. Passport
5. Copies of payment documents confirming training expenses (checks, receipts, etc., issued to the taxpayer)
6. Copy of the training agreement
7. A copy of the educational institution's license
8. If the full-time form is not specified in the contract, then a document confirming it
9. other documents confirming the degree of relationship.

Additional documents can be clarified by telephone by calling the tax office at your place of registration (where the declaration will be submitted).

You must also take original documents and their copies with you. Prepare the Declaration and Tax Refund Application in two copies, one of which will be returned by the inspector with a note of acceptance.

Source: https://ndflservice.ru/blog/nalogovyie-vyichetyi/vozvrat-podohodnogo-naloga-za-obuchenie-v-2019-godu

Documents for tax deduction for education

Documents for deduction for your own education
Documents for deduction for your child’s education
Documents for deduction for your brother or
sister’s
How to certify documents for deduction for education
When to submit documents for deduction for education

In order to receive a tax
deduction for training, you must collect the correct and complete package
of documents.
First, you need to fill out the 3-NDFL declaration. In addition, you will need payment documents to pay for training.
The composition of the documents is formed depending on whose education you
paid for: your own or a relative’s.

Leave a request on our website, and a personal tax expert
will check your documents and fill out the 3-NDFL declaration

Documents for deduction for your
education

Passport or temporary identity card
of a citizen of the Russian Federation for those who have lost their passport.
in the list of required documents, but NDFLka.ru recommends preparing
a copy of the main pages, since a number of tax authorities require them.

Documents from the educational institution:

• An agreement between you and the educational institution.
  It is enough to make a copy.
• License.
  Copy. It is not necessary to attach a license if its details are specified in the contract.
  Copies can be certified at the educational institution or in person.

If the university is located outside of Russia, then a package
of documents is required, which is issued by the university upon admission.
Among other things, the package must include a document stating that the university has the right to conduct
educational activities.
Notarized translations are submitted to the Federal Tax Service .

Payment documents : receipts, payment
orders, checks.
You can restore the lost document where you paid: get a payment certificate from the university’s accounting department or
confirmation of payments from your bank.
If the tuition fee has changed, do not forget to attach a supporting document.

Help 2-NDFL .
This is a certificate of your income from your employer.
It must be for the year for which you are filing an income tax refund.
If in 2019 you are preparing a deduction for training for 2018, 2-NDFL must be for 2018.
If you changed several jobs during the year, request certificates from
all employers. Attach the original.

Tax return 3-NDFL .
to the inspection .

Application for tax deduction .
The original application indicates the details of the account to which
the money will be transferred to you.

Register in the online service NDFLka.ru!
Our experts will check your documents and draw up a 3-NDFL declaration to receive
a tax deduction

Documents for deductions for
a child's

Child's birth certificate . Copy.

Your passport or temporary
identity card of a citizen of the Russian Federation for those who have lost their passport.
in the list of required documents, but NDFLka.ru recommends
preparing a copy of the main pages, since a number of tax authorities
require them.

Documents from the educational institution:

• An agreement between you and the educational institution.
  It is enough to make a copy.
• License.
  Copy. It is not necessary to attach a license if its details are specified in the contract.
  Copies can be certified at the educational institution or in person.
• A certificate from the educational institution stating that the child is a
  full-time . Please provide the original.

If the university is located outside of Russia, then a package
of documents is required, which is issued by the university upon admission.
Among other things, the package must include a document stating that the university has the right to conduct
educational activities.
Notarized translations are submitted to the Federal Tax Service .

Payment documents : receipts, payment
orders, checks.
You can restore the lost document where you paid: get a payment certificate from the university’s accounting department or
confirmation of payments from your bank.
If the tuition fee has changed, do not forget to attach a supporting document.

Help 2-NDFL .
This is a certificate of your income from your employer.
It must be for the year for which you are filing an income tax refund.
If in 2019 you are preparing a deduction for training for 2018, 2-NDFL must be for 2018.
If you changed several jobs during the year, request certificates from
all employers. Attach the original.

Issued by your company's accounting department.
you changed several jobs
during the reporting year from each employer.

Tax return 3-NDFL .
to the inspection .

Application for tax deduction .
The original application indicates the details of the account to which
the money will be transferred to you.

Each situation is individual: describe your case to your personal
tax expert.
A specialist will not only help you collect the correct package of documents, but will also fill out the
3-NDFL

Documents for deduction for education of a brother
or sister

Your birth certificate . Certified copy.

Your passport or temporary
identity card of a citizen of the Russian Federation for those who have lost their passport.
in the list of required documents, but NDFLka.ru recommends
preparing a copy of the main pages, since a number of tax authorities
require them.

Birth certificate of brother, sister .
Certified copy.

Documents from the educational institution:

• An agreement between you and the educational institution.
  It is enough to make a copy.
• License.
  Copy. It is not necessary to attach a license if its details are specified in the contract.
  Copies can be certified at the educational institution or in person.
• Certificate from the educational institution stating that the brother/sister
  is a full-time student . Original.

If the university is located outside of Russia, then a package
of documents is required, which is issued by the university upon admission.
Among other things, the package must include a document stating that the university has the right to conduct
educational activities.
Notarized translations are submitted to the Federal Tax Service .

Payment documents : receipts, payment
orders, checks.
You can restore the lost document where you paid: get a payment certificate from the university’s accounting department or
confirmation of payments from your bank.
If the tuition fee has changed, do not forget to attach a supporting document.

Help 2-NDFL .
This is a certificate of your income from your employer.
It must be for the year for which you are filing an income tax refund.
If in 2019 you are preparing a deduction for training for 2018, 2-NDFL must be for 2018.
If you changed several jobs during the year, request certificates from
all employers. Attach the original.

Issued by your company's accounting department.
you changed several jobs
during the reporting year from each employer.

Tax return 3-NDFL .
to the inspection .

Application for tax deduction .
The original application indicates the details of the account to which
the money will be transferred to you.

Read more about the deduction in the article “Tax
deduction for education.”

To receive a tax deduction for training, entrust
filling out the 3-NDFL declaration to a personal tax expert
of the online service NDFLka.ru!

How to certify documents for
tuition

Copies of documents do not need to be certified by a notary.
On each page write “true copy”, sign with transcript and
current date.
As a rule, the tax office does not refuse to accept such documents.

a tuition deduction

Documents for tax deductions for education, including the
3-NDFL declaration, are submitted to the tax office at the end of
the tax period.
The tax period is considered to be the calendar year from January 1 to December 31.

If you paid for your education in 2018,
the Federal Tax Service will accept your documents no earlier than 2019.
You have three years to claim

This means that
studies paid for in 2018 can be declared in 2019,
2020 or 20121.

• You can receive a personal income tax refund only for those years in which
  the education was paid.
• Online service NDFLka.ru - filling out the 3-NDFL declaration,
  checking documents and sending the final package to the tax
  office
• Channel NDFLka.ru on Yandex
  Zen

Source: https://ndflka.ru/article/vyichet-na-obuchenie/dokumenty-vychet-obuchenie/