Receipt of tuition tax for a year. How to get a tax deduction for education (income tax refund)

A personal income tax refund for education is a social tax deduction guaranteed to Russians for payment from the state treasury, subject to certain conditions. Working citizens of Russia, paying taxes on each amount earned, have the right to submit an application for reimbursement of a share of expenses spent on paying for categories of services provided to citizens limited by law. Such compensation also includes the return of personal income tax for the education of a child or adult.

The right of a Russian citizen to receive a tax deduction (education of a citizen, his children, brothers, sisters) is confirmed by a declaration for a social tax deduction for education, drawn up on the basis of the relevant official papers. A citizen has the right to make a legally limited amount of personal income tax refund for a child’s education (the limit for one’s own education is also clearly stated) annually.

On what income is a personal income tax refund possible for studies?

Counting on a personal income tax refund for a child’s education or for his own training, for example, advanced training courses, a Russian must officially work and receive a salary, from which contributions required by law are paid to the state treasury. Additional earnings of citizens received from renting out property or vehicles owned by the applicant for the deduction are also accepted as income.

The condition for considering such earnings as a basis for a personal income tax refund when studying at an institute, for example, is that the income must be confirmed. The applicant will be able to count on reimbursement of expenses within the limits of paid tax contributions from all types of income reflected in the declaration, as well as documented. To confirm income, the applicant submits a tax deduction declaration; for training in 2018, the applicant has the right to expect to receive compensation only in 2019, since, firstly, the tax authorities will need at least a month for a desk audit, and secondly, compensation is calculated for the previous year only in the next calendar year.

Before filing a refund, a citizen must remember that for all deductions (payment for a child’s education, personal income tax refund for treatment and purchase of medicines, etc.), the citizen’s annual income is obtained from a single source for the totality of deductions and has a limit.

It is impossible to receive a refund of part of the money spent on education in the amount of income tax paid for the year from dividends or other income not subject to personal income tax. If you have not paid tax to the state, you cannot expect a refund. To rationally use the right of deduction, it is necessary to take into account the timing and amount of payment of bills for education, treatment and other needs.

Conditions for receiving a 3-NDFL deduction for training

Russians have the right to reimburse costs for educational services paid not only at a university, but also at a children's music school and a private kindergarten. Payment for advanced training courses and tutoring services are also covered by the law on reimbursement of costs for educational services.

In order to confirm the right to reimbursement of the share of funds spent on education, the Russian is obliged to provide the inspector with evidence that paid services related to education are provided in accordance with the requirements imposed by law. The primary evidence of such compliance is the tax return for the tuition deduction.

Let's consider the conditions, compliance with which allows a Russian to count on receiving compensation from the state for training.

1. The applicant has declared income and calculates contributions to the state treasury from it. Only a Russian who is officially employed or has other declared income and makes payments to the state treasury has the right to expect reimbursement of part of the expenses associated with obtaining basic or additional education for himself or his immediate family.

2. Availability of a license or patent from the party providing the services. An important condition for tax authorities to recognize the right of a Russian to receive personal income tax compensation based on the results of completed paid training is that the institution has a license to provide the relevant services.

The costs of paying for classes with a private tutor can also be partially reimbursed if the teacher is an active entrepreneur and has an appropriate patent for services.

A Russian who studied abroad or sent his children there to study will be able to reimburse part of the expenses spent on education. In this case, in order to receive a personal income tax refund for studies, documents confirming the right of a foreign institution to provide educational services must be translated from a foreign language into Russian and receive a notary’s mark on the accuracy of the translation.

3. The payer for the service is the applicant personally or his relative. The applicant has a chance to recover part of the money spent on education if he made all the payments personally or with the help of relatives, without involving third-party sources of funding. Co-financing of the educational process by the applicant's employer is not allowed, for example when it comes to advanced training courses. Attracting maternity capital in the form of 100% payment for one of the children to obtain knowledge at a university is also grounds for refusing to receive a deduction.

In the case of partial payment for the educational program by the applicant using the finances of a charitable foundation, for example, or sponsorship money, the applicant has the right to expect reimbursement of that part of the expenses that he contributed personally.

4. No more than three years have passed since payment for training. The condition for reimbursement of part of the money spent on education is to comply with the deadlines for filing an application for a deduction - no later than 3 years from the date of payment for education. The date that marks the beginning of the countdown of three years, after which a deduction cannot be claimed, is the date on which the receipt was issued recording the payment of tuition fees.

5. Children, brother or sister are full-time students. When presenting a deduction for your own education, the form of education can be full-time, correspondence, distance learning or external: no restrictions are established by law in this regard. When paying for a relative, the applicant has the right to a deduction only if the student is studying full-time.

6. The student has not reached a certain age. A restriction has also been introduced on the age of a child student studying: he cannot be older than 24 years. For the applicant's siblings, the age limit is the same. Under 18 years of age can become students with the right to reimburse a portion of the expenses of the applicant's ward.

7. The applicant filled out the declaration form. To submit to the inspectorate the right to reimburse part of the educational expenses, the applicant fills out the 3-NDFL declaration form, which is valid for the period of its submission to the inspector. The form can be obtained from the tax office or downloaded on the Internet and filled out manually. A pen with blue or black ink is suitable for this. The columns are filled out without any blots, in block letters of the Russian alphabet; only one character (letter or symbol) can be written in one cell; empty cells are crossed out. The use of putties for correction is not allowed.

If the applicant owns a computer, it is prudent to complete the form electronically. To do this, download the appropriate file, fill out the required pages and fields, save and print the declaration form. The applicant signs on the first sheet.

You can also fill out the form in a special program that the Federal Tax Service recommends for those who want to protect themselves from going to the tax office again due to errors made when entering information. Using dialog boxes, the program will help the applicant choose which sheets to fill out, automatically enter information into the required lines and insert a dash. Thus, the program will automatically generate a tax return. The program is available to everyone who has access to the Internet, and when generating a declaration form with its help, you will not need to pay for its use.

The program is posted on the Federal Tax Service website. In addition, the applicant will find instructions for its installation and annotation on the website. Here are the forms to be filled out, valid for the previous 3 years, to allow you to fill out, if necessary, several declaration forms.

The program will independently check the finished file for the correctness of the data, the correspondence of the lines according to the entered values ​​with the control ratios established by law, which will reduce the likelihood of errors to a minimum. You can also fill out the declaration form in the tax payer’s personal account on the Federal Tax Service website.

Studying at any educational institution may not be deductible.

The legislation establishes requirements for institutions providing basic and additional education services, the costs of training in which can be submitted for deduction. Institutions can be public or private. The main condition for providing compensation to the applicant is approval of the activities of such an educational institution by the Ministry of Education, as evidenced by the presence of the appropriate certificates and licenses in the institution.

The legislation provides for the right of Russians to deduct the costs of educating their children (with the exception of the costs of maintaining children during their education) in such institutions as:

• creative schools with a focus on additional education: art, music, dance, and sports schools;
• private schools and educational institutions with in-depth study of sciences: physics, mathematics, chemistry, literature, foreign languages;
• preschool educational institutions to prepare children for school;
• creative houses that provide paid services for children in the format of clubs, for example, theater studios;

For older children, the list of educational institutions providing paid education services has been expanded:

• universities;
• colleges;
• lyceums;
• courses, such as foreign language learning;
• driving schools.

Educational institutions in which training costs will be deductible include educational institutions that offer basic or second additional education on a paid basis, as well as centers for advanced training of specialists.

To whom will a portion of the costs of paying for education services be returned?

A citizen of the Russian Federation who has a regular income and pays tax to the state treasury of the Russian Federation has the right to become an applicant for a deduction for receiving education in an educational institution that provides services on a paid basis. The applicant has the right to indicate income in the form of wages received at the place of duty, as well as in the form of additional earnings consisting of payments for rented property or transport owned by the applicant.

The applicant has the right to submit papers to the tax office to provide compensation for the education of himself, his children, sisters and brothers. Their age is limited by law to 24 years. The choice of form of education is also limited: exclusively full-time. An educational institution providing educational services claimed by the applicant for reimbursement of expenses must have a license.

To whom the social deduction for training is not available

Citizens who have no income and, accordingly, who are not personal income tax payers, such as housewives, are not entitled to be deduction applicants. Tax defaulters also include those who, while receiving income, do not make deductions from it to the state treasury. Among these are self-employed citizens who evade paying contributions to the state treasury, as well as unemployed pensioners and unemployed students, because taxes are not calculated on pensions and scholarships.

Individual entrepreneurs and businessmen who have chosen simplified taxation systems cannot apply for compensation. Applicants who used maternity capital or other government subsidies as payment for the services of an educational institution cannot count on a deduction. Amounts paid by the applicant for the spouse are not allowed to be applied to the reimbursement.

How much can you get back from payment for educational services and what is the limit on the refund amount?

The amount of compensation for the applicant's expenses is calculated based on the person for whom the applicant paid for educational services.

Option 1: The applicant paid fees for his own education. Compensation for the applicant’s expenses in this case will amount to up to 120,000 rubles per year.

Option 2. Refund of funds paid by the applicant for full-time education in an educational institution for a child under the age of 24. The refund amount in this situation will not exceed 50,000 rubles annually for each child.

Option 3. Education was paid for by the applicant for a brother or sister who received full-time education at the institution and whose age does not exceed 24 years. It will be possible to compensate for an amount not exceeding 120,000 rubles per year.

After determining the upper deduction limit, we will pay attention to the income received by the applicant for the year, the amount of tax paid to the state treasury and the amount of compensation received from the state for the period under review. These figures will become an additional limitation in calculating the compensation that the applicant is entitled to claim.

So, the applicant:

1. He has no right to count on compensation in the form of a deduction if he did not receive income.
2. He has no right to claim a refund from the state treasury of an amount greater than the amount of income contributions withheld from the applicant’s income.
3. He will not receive compensation for receiving education if he has already reimbursed the full amount of social deductions from the state treasury for other purposes (treatment, purchase of medicines, charity, contributions to form part of the pension). The exception is expensive treatment, which will not reduce the amount of the deduction for education, since this compensation payment is calculated according to different rules.

How not to be late with the return of expenses for the educational process

When paying for an education course for yourself, relatives or children, the deduction applicant must comply with certain rules for filing an application for state compensation and declaration, otherwise the tax office will refuse full reimbursement of costs or part of the costs spent on education.

A Russian has the right to return the money paid for education only for the year or years during which the payment was actually made.

The applicant acquires the right to return part of the funds spent on education from the year following the year in which the Russian paid for education (his or her children’s).

The year of study indicated in the declaration and the year of submission of the declaration form must match. There are no restrictions on submitting a completed declaration form. The period of the desk audit is up to three months, after which the applicant receives a notification of granting the right to deduct.

The concept of “year” implies a calendar year, not an academic year - the period from January to December is considered.

In how many years is it possible to immediately receive reimbursement for expenses spent on education?

The applicant has the right to fill out the declaration form for the time during which he or his children received education, but no more than for the previous three years from the current one. Otherwise, the right to reimburse the applicant’s expenses for a period not falling within the specified limitations is excluded.

The applicant has the right to fill out one declaration form for the years of study at the same time or provide the inspector with separate declarations for each year. However, in this case, the rule works if the payment forms confirm not a one-time payment for all years, but a phased payment - partial in each period.

How to transfer deductions for expensive education

If education is expensive, it is more profitable for the applicant to “split” the payment into annual payments. The one-time payment for the combined years of education, which will be accepted for calculating compensation, is limited by law and does not exceed 120,000 rubles. If the applicant spent an amount exceeding the limit on the educational process during the year, the difference in payment within one calendar year “burns out” and is not accepted for calculation.

The balance of the applicant's educational expenses that exceed the upper limit of the amount for calculating compensation is not automatically carried over to the next calendar year.

By distributing the payment over three calendar years and submitting a separate declaration form for each year, filled out for an amount within the limit, the applicant has the right to compensate for the amount more advantageously.

What documents to collect, what to fill out and where to submit

To apply for reimbursement of part of the expenses incurred by a Russian to pay for basic or additional education for himself or his children, as well as brothers and sisters, the applicant must collect the following papers:

1. License for the right to provide relevant services from an educational institution (the translated copy of a foreign institution must be translated into Russian and undergo the certification procedure by a notary).
2. An agreement on services provided to the applicant in relation to him personally, a relative or ward of the applicant.
3. Papers confirming payment for services provided.
4. Certificates confirming income and the amount of contributions transferred to the state treasury.
5. Completed declaration forms for each year of education.
6. Certificate confirming the identity of the applicant.
7. Certificates of the identity of the child being trained or the person under guardianship (if the applicant himself was not trained), as well as brothers or sisters (if the applicant’s relatives were trained).
8. Papers confirming the applicant’s relationship with the student or indicating the registration of guardianship.
9. A completed application for reimbursement of the applicant's expenses.

The applicant must submit the complete package of collected papers to the tax inspector in order to subsequently receive notification of approval to receive reimbursement of part of the training costs.

The legislation offers the applicant a choice of options for transferring papers:

1. Personally hand over the documents to the tax inspector. To do this, the applicant applies to the inspectorate at the place of registration. When accepting the papers, the inspector will ask clarifying questions and point out errors if he finds them. The applicant will receive a receipt of receipt of the papers with an assigned number, which will make it easier for him to track the passage of the papers through the authorities at the Federal Tax Service.
2. Pass the papers to the inspector through a representative. In this case, the interests of the applicant will be represented by the applicant’s authorized representative, who has presented the inspector with the appropriate notarized power of attorney. There will be additional costs associated with issuing a power of attorney.
3. Send the package of papers to the tax office by mail or by registered courier. The papers must be notarized, since the inspector will not have the opportunity to compare copies with the originals. The applicant will receive confirmation of receipt of the papers by mail or from a courier service, but he will learn about possible errors in the declaration form only when he contacts the inspectorate to receive a notification about the provision of compensation, which will be denied to him. The applicant will spend time, and the deduction will eventually be received by him later.
4. Fill out the declaration form and send it, attaching documents to it, through your personal account on the Internet. This method is most effective, guarantees instant verification of information for compliance with legal requirements and provides the applicant with the conditions to monitor the status of transferred papers online. To open access to your personal account, the applicant contacts the tax office at the place of registration and receives a password and login.

Having received a notification from the tax office about the right to receive a social deduction for education, the applicant has the right to receive reimbursement of part of the expenses spent on training from the tax office or from the employer.

Salary without tax calculation, or we receive a deduction at work

This method of obtaining a refund is simple, and the applicant will receive the money immediately after serving the notice. To process the return of a share of expenses through the employer, the applicant takes the notification received from the inspection to the accountant at work. Starting from the month of transmission of the notification to the accounting department, the applicant will no longer be charged income tax from earnings until the amount approved by the inspector is paid in full or until the end of the calendar year. The employer does not have the right to begin tax refunds earlier than the month of receipt of official tax paper or continue payments after the end of the current calendar year.

If the amount during the calendar year is not fully paid to the applicant in the form of tax compensation, tax calculation will resume from January of the new year, the applicant’s request for additional notice is unlikely to automatically come from the accounting department to the employee. It is better for the applicant to control this issue independently, since this is not the responsibility of the employer. When changing place of work, the applicant must contact the inspector again and receive a notification issued with new details.

We fill out the declaration and return the tax ourselves

Wanting to reimburse a share of expenses spent on education in full at one time, the applicant has the right to contact the tax office in order to reimburse the costs through the inspection. This method of refunding the applicant's tuition fees paid in the previous calendar year will take longer until the refund is received. However, the advantage will be that the full amount is transferred to the applicant’s details immediately.

The period for consideration of an application for a refund of money paid for training at the tax office is at least one month, which is allotted to the inspector to conduct a desk audit of the papers provided by the applicant. If a complete package of papers is provided in accordance with the requirements of the law, and the papers contain reliable information, the applicant will receive money using the details specified in the application. However, there are often cases when the verification process is delayed. The legislation provides for the right of the inspector to review papers for up to four months.

So, the employer uses the following mechanism for returning money spent on education: it does not withhold monthly contributions to the state treasury from the applicant based on the notice provided by the employee and pays the applicant’s earnings in full. Deductions will resume at the end of the calendar year or even earlier if the deduction was small or contributions compensated for it before December.

If the deduction amount is increased, and the notification is received after June, you will have to contact the tax office again, because the employer will not have time to pay the full refund amount. The tax office will refund the full amount immediately, but for this it will conduct a desk audit of the applicant’s papers, which will take time. The full amount of compensation will be sent to the applicant’s details specified in the application provided to the inspector.

Having considered the full list of options for returning funds spent on education up to this point, the applicant can choose the method of reimbursement that suits him more than others based on the algorithm for providing the documents required by law, as well as the timing and form of payments.

2309

A parent who is officially employed and has paid for the child’s education can apply for it. The amount of the deduction depends on the cost of training, but cannot exceed both the citizen’s annual earnings and the limit established by law. In turn, the amount of funds returned cannot exceed the taxes paid to the state.

In order to pay for training, you must contact the territorial body of the Federal Tax Service (FTS) or your place of work. In both cases, the applicant will need to provide an almost identical one.

Is social tax benefit, thanks to which personal income tax (NDFL) can be returned (in part or in full) to a citizen who spent his money on paying for his child’s education.

Photo: unsplash.com

Social tax deductions are regulated by Art. 219 of the Tax Code (TC) of the Russian Federation. Regarding expenses for children they are relied upon in the following cases:

• education (up to 24 years of age on a full-time basis);
• treatment (up to 18 years);
• contributions for voluntary life insurance;
• contributions to non-state pension funds;
• voluntary pension insurance in favor of a disabled child.

Tax deduction for education in 2019

A person who wants to receive a tax deduction must work officially- accordingly, regularly pay personal income tax. Then he will have the opportunity return 13% from the amount paid for the child’s education, but not more than the total amount of personal income tax for the past tax period (calendar year).

Attention

You can return preferential funds by studying not only in government institutions, but also in private ones. Main - availability of a license or other document confirming the status of the educational organization.

Income tax refunds can be made for the past period: in this case, the amount returned is has already been paid taxpayer to the state. And can be taken into account in future salary, which will be transferred with a smaller personal income tax deduction or without any deduction at all.

In the first case, you must apply for preferential funds to the Federal Tax Service when the calendar year in which tuition was paid ends. In the second - to the accounting department at the place of work, while it is not necessary to wait for the new year, but preliminary confirmation from the tax office will be required.

The deduction is provided when receiving not only the first professional education, but also the second, but only until the child turns 24 years old.

Who is eligible for the deduction?

In 2019, persons are entitled to receive benefits from the state: who paid for their studies in an educational organization:

• to ourselves: in this case, you can study both full-time and part-time, but at the same time work and pay income tax;
• to my children, as well as brothers or sisters (only for full-time studies).

The deduction for the child’s education is based on the entire period including academic leave until the student reaches the specified age. The current guardian (trustee) can receive it until the age of his ward, and the former - until the age of 24.

Attention

If the place of registration of the child differs from the registration of the parents, the right to receive a deduction belongs to his parents saved.

You can get a deduction not only when studying at a university, but also in other public and private educational institutions. The following may act as an educational organization:

• kindergartens and schools;
• colleges, vocational schools;
• institutions of additional education for children (for example, music, art and sports schools);
• foreign language schools;
• driving courses, etc.

Tax deduction for children's education in 2019: sizes, limits

The amount of the tax deduction depends on the amount of money paid for training during the year, but cannot exceed annual income of a citizen. In addition, the law provides for limits:

1. The maximum deduction for a child's education is 50,000 rubles per year(in accordance with clause 2, part 1, article 219 of the Tax Code), accordingly it will be possible to return: 50000 × 0.13 = 6500 rubles.
2. By paying for your education (or that of your brother or sister), you can receive a deduction in the amount of up to 120,000 rubles per year(according to paragraph 7, part 2, article 219 of the Tax Code), that is, the amount of refunded funds will be: 120,000 × 0.13 = 15600 rubles.

If at the same time the citizen has the right to receive other social deductions, then this limit will be general for all their types. However, the deduction for children’s education will be taken into account in any case. separately.

Example. The cost of Grigory’s education at a higher educational institution in 2017 was 130,000 rubles. The salary of his mother Ekaterina, who pays for his education, for 2018 is 204,000 rubles. The income tax paid by the woman for 2018 was 26520 rubles.

Due to the fact that the maximum deduction amount is 50,000 (instead of 130,000 actually paid to the university), Ekaterina will be able to return 6500 rubles(even though 13% of 130,000 is 16,900).

How to get a tax deduction for education

You can receive a social tax deduction for a child’s education from the state in one of two ways: through the employer or directly from the Federal Tax Service. When receiving a deduction through the employer, the employee needs:

As a result, the employee will receive wages no income tax withholding until the total amount of the due deduction is reached. The basis for this is a notification issued by the Federal Tax Service.

Attention

If the child’s education is paid for from maternal (family) capital, then the deduction not allowed.

In the second case, when the deduction is received in tax, the parent must provide the necessary information, including a completed declaration in form 3-NDFL. As a result, the employee is transferred to his bank account all due amount at once for the past tax period.

Tax deduction for studies 2019: what documents are needed?

To receive a deduction for a child's education through the tax office Parents must provide the following documents:

• return application overpaid income tax indicating the details for transferring funds;
• tax return 3-NDFL(to be filled in independently);
• certificate of income received 2-NDFL(ordered from the accounting department at the place of work);
• contract in the name of the applicant, concluded with the educational organization:
  • if the contract does not specify the form of training, you must take certificate in the dean's office;
  • in the absence of a number licenses institution in the agreement, a copy of it is also provided;
  • if the cost of training has been increased (and, accordingly, differs from that specified in the contract for the provision of services), then you will also need to provide additional agreement(or other document confirming the increase in payment);
• birth certificate child;
• for guardians (trustees) - a document on guardianship (trusteeship);
• documentation, confirming payment educational services (receipt, check, payment order, etc.), the payer must also be listed applicant.

Attention

To submit documents you must have with you copies and originals documents. Copies are certified by a Federal Tax Service employee after checking them with the originals.

2019-08-15

RedRocketMedia

Bryansk, Ulyanova street, building 4, office 414

According to the law, namely under Article 219 of the Tax Code of the Russian Federation, you can count on a tax deduction, that is, get back part of the money spent on training.
Tax deduction is a tax-free portion of income, which is 13% of the cost of education.

Deduction for own training

Conditions of receipt

Official salary from which 13% is withheld monthly (accounting at the place of work withholds automatically)
- expenses for training in official educational institutions (for example, at a university, technical school, driving school or training courses).

Note
For the deduction for your own education (as opposed to the deduction for the education of children), the form of education (full-time, part-time, evening) does not matter.

The main thing is that the educational institution where you study has an official license.

Deduction amount

calendar year.
You have the right return 13% from the cost of paid training, maximum 15,600 rubles. (120,000 * 13%). In this case, the refund of the deduction will be within the income tax limits listed by your accounting department at your place of work.
not transferable.

The maximum deduction amount is RUB 120,000. is defined by law and applies to all social deductions (except for expensive treatment and charity).
For example, if you paid for your own training and treatment in one calendar year, then you can return a maximum of 15,600 rubles.

Example 1

250,000 rubles - his income for 2013

For 2013 Artamonov V.A. will be able to return only 120,000 * 13% = 15,600 rubles.

Example 2
130,000 rubles - Artamonov V.A. in 2013 spent on his own studies at the university
110,000 rubles is his income for 2013
14,300 rubles - income tax (110,000 * 13% = 14,300 rubles)

The maximum tax deduction amount is RUB 120,000.
For 2013 Artamonov V.A. has the right to return 15,600 rubles, but his income tax allows him to return only 14,300 rubles.

Deduction for education of your children/brothers/sisters

Conditions of receipt

The child/brother/sister is no more than 24 years old
- the child under guardianship is under 18 years of age, i.e. until the young man left care
- the child/brother/sister/child under guardianship is studying full-time (kindergarten, school, full-time university, etc.)
- the tuition payment agreement is drawn up for you
- actual payment documents (receipts, bills) must be drawn up in your name (or a power of attorney to transfer funds has been issued)

Deduction amount

The amount of tuition deduction is calculated for calendar year.
You have the right return 13% from the cost of paid education, maximum 6,500 rubles per year for one child. (50,000 * 13%). In this case, the refund of the deduction will be within the income tax limits listed by your accounting department at your place of work.
Remaining lost deductions for next year not transferable.

The maximum deduction amount is RUB 50,000. per child/brother/sister is determined by law.
Note: If several children are studying, then you can return a maximum of 13,000 rubles, etc.

The tax deduction for your own education (120,000 * 13% = 15,600 rubles) and the deduction for your child’s education (50,000 * 13% = 6,500 rubles) do not affect each other and are taken into account independently.

Example
In 2012, Artamonov V.A. paid:
40,000 rub. — correspondence studies at a university for Nikolai’s son
65,000 rub. — schooling for son Oleg
250,000 rubles - income of Artamonov V.A. for 2012
31,000 rubles - income tax (250,000 * 13% = 31,000 rubles)

The maximum deduction amount is RUB 50,000 per child.
For 2012 Artamonov V.A. will be able to return 50,000 rubles. * 13% = 6,500 rub. Since Nikolai is studying in the correspondence department, V.A. Artamonov will not be able to receive a deduction for him.

When and for what period can you receive a deduction?

You can submit a declaration and return part of the money spent on training only in the year following the year of payment.

Example
You will receive a deduction for tuition paid in 2013 in 2014. You have the right to submit a 3-NDFL declaration throughout 2014.
If you missed the time to submit your declaration, then you have the right to do it later, but you will only be able to receive a deduction for the last 3 years.
For example, if you studied and paid for your studies at a university in 2009-2013 and did not receive a tax deduction, then in 2014 you will be able to get your tax back only for 2011, 2012 and 2013.

Sequence of receiving a deduction

1)
2) Fill out form 3-NDFL (All about the 3-NDFL declaration) KBK 182 1 01 02010 01 1000 110
3) Submit documents to the tax office

From the moment you submit the documents until you receive the deduction, you need to wait 2-4 months

Social tax

deduction for training expenses

Attention! Helpful information.

The taxpayer's use of property tax deductions in connection with the purchase of housing (apartment, room, house, etc.), as well as social deductions for expenses on training, treatment, and voluntary pension insurance is his right, not his obligation. Therefore, there are no formal deadlines for filing a 3-NDFL tax return in such situations.

In this case, n taxpayers claiming the right to receive property deductions in connection with the purchase of housing or social tax deductions for expenses on education, treatment, voluntary pension insurance, have the right to submit a tax return under f. 3-NDFL to receive (register) these tax deductions at any time during the year.

Thus, submit a tax return according to f. 3-NDFL for 2018-2016 for income tax refund when claiming the above tax deductions, You can at any time throughout 2019.

As a general rule, receive (register) a social tax deduction for training expenses in 2018 and make a personal income tax (income tax) refund based on a completed tax return under f. 3-NDFL for 2018 is entitled to taxpayers who are students, taxpayers who are parents (guardians, trustees) of students.

Thus, taxpayers can reduce their income in 2018 by the amount of money they spent(Clause 2, Clause 1, Article 219 of the Tax Code of the Russian Federation):

for their studies in educational institutions (paragraph 2, paragraph 2, article 219 of the Tax Code of the Russian Federation).

for full-time education of their children under the age of 24 in educational institutions.

for the education of their wards under the age of 18, former wards under the age of 24 in full-time education in educational institutions. This social tax deduction has the right to be used by a guardian (trustee), including a former one, in full, but not more than 50,000 rubles. for each child in the total amount for guardians (trustees).

You declare a social tax deduction for expenses in 2018 on education in the amount of actual expenses for your education or the education of your child (paragraph 1, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation). A social tax deduction for training expenses is provided after submitting a completed 3-NDFL declaration for 2018 to the tax office. and other documents.

However, the amount of social tax deduction for education expenses in 2018 cannot exceed the maximum amount. With regard to the training of the taxpayer himself, from January 1, 2009, this limit is 120,000 rubles. in total for all social deductions, except for the deduction for charity (paragraph 2, paragraph 2, article 219 of the Tax Code of the Russian Federation).

When determining the maximum amount of social tax deduction for education expenses for 2018 at 120,000 rubles. are not included in it expenses for children's education. However, the size of the social tax deduction for children's education is also limited. Thus, expenses for educating children since 2009 can be taken into account in an amount of no more than 50,000 rubles. per year for each child. Moreover, this amount is common to both parents.

It is important to take into account that in order to receive (register) a social tax deduction for 2018 for education expenses and an income tax refund for expenses for your own education, the form of education does not matter. This can be full-time, part-time or even part-time. But for the cost of educating children, only full-time education is taken into account.

Social tax deduction for 2018 for training expenses and income tax refund is provided only if the educational institution has the appropriate license or other document that confirms its status as an educational institution (paragraph 3, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation) .

If the social tax deduction for 2018 for training expenses could not be used in full in the current year, then its balance will not be carried over to the next year. It will remain unused.

A social tax deduction for expenses in 2018 for training and income tax refund is provided at the end of the year in which expenses for training were incurred, based on an application from an individual when submitting a completed tax return on personal income in form 3-NDFL (declaration in form 3NDFL) for 2018 to the tax authority at the place of residence (paragraph 1, paragraph 2, paragraph 1, paragraph 2, article 219 of the Tax Code of the Russian Federation).

In addition to the completed 3-NDFL declaration for 2018. and applications for a social tax deduction for training expenses and income tax refund, it is also necessary to submit documents confirming the actual expenses for training (paragraph 3, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation).

In accordance with paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, tax authorities must return the funds within one month from the date of receipt of the application for a social tax deduction for training expenses and income tax refund. However, since the tax authorities are required to conduct a desk tax audit in relation to the submitted tax return on personal income under f. 3-NDFL for 2018 (Article 88 of the Tax Code of the Russian Federation), the actual period for refunding funds is four months from the date of submission of the completed personal income tax return in form 3-NDFL for 2018 and an application for income tax refund.

You can get acquainted with the list of documents that I need to fill out the 3-NDFL tax return for you.

You can get acquainted with the prices for services for filling out a tax return in form 3-NDFL in the section "Prices for services" .

Please note that you can fill out a tax return in form 3-NDFL for the three previous years while studying (or, for example, for the two previous years) with a significant discount. So, when filling out a declaration according to f. 3-NDFL for the three previous years, the discount amount (price reduction) will be 50% for every second and third year. For example, if the price for filling out the 3-NDFL declaration for 2018 for training expenses is 800 rubles, then the cost of filling out the 3-NDFL declaration for 2017 will be 400 rubles, and for 2016 the price will also be 400 rubles.

Forms/templates of tax returns 3-NDFL

pdf

Declaration 3-NDFL for 2018 free download form (template) tiff

Before contacting the tax authorities, you will need to obtain a certificate in form 2-NDFL. You will need it to fill out some sections of the declaration. You can get it from the accounting department at your place of work. The next step will be to make a copy of the agreement on the provision of educational services. It must indicate the details of the institution's license. Please note that if the cost of training has increased since the conclusion of the contract, you must provide a copy of the annex to the contract, which reflects the price increase.

You will also need documents such as:

• certificate from the place of study (indicating the full-time course of study);
• when paying for children's education - birth certificate;
• when paying for the education of wards - documents confirming guardianship;
• when paying for the education of brothers and sisters - certificates confirming the relationship.

Very important: it is strongly recommended to refuse lump sum payment for educational services several years in advance. In this case, regardless of the payment amount, a deduction of no more than 15,600 rubles will be provided. If you pay for education annually, you can receive deductions throughout the entire period of study, that is, in a larger amount in total.

What to fill out and how?

When submitting 3-NDFL in order to receive a deduction for studies, you will need to fill out the title page, as well as Section-1, Section-2, Sheet A and Sheet E. Let's deal with everything in order!

So, the title page is filled out as standard:

• the payer's TIN is indicated;
• the page number is set (001);
• then the adjustment number (if the declaration is submitted for the first time - 0;
• tax period – 34 (one year);
• taxpayer category – 760;
• then the full name is filled in in capital letters;
• the current telephone number is indicated;
• in the “Reliability of information” block the number 1 is entered (if the document is submitted by the payer themselves);
• The date and signature are placed at the bottom of the sheet (there is no need to re-enter your full name).

Figure 1. Sample of filling out sheet A (the specified data is provided for informational purposes)

Sheet A– next in line. It requires indicating the amount of income that was received by the payer during the tax period. If a person works in several places with different codes OKTMO, to be filled in separately Section 6. Next on sheet E1 The amount of deduction is indicated and the tax amount is calculated taking it into account.

Figure 2. Example of filling out Section 1.