How to make a deduction for studying at the institute. Child education tax deduction

The tax code of the Russian Federation provides for the possibility of a refund of income tax for education. This nice bonus from the state is given to those citizens who pay for education: for themselves, a child or their next of kin.

Since in recent years, almost all educational and training institutions charge a fee, the return of income tax for education can at least slightly compensate for our costs. Accordingly, this is also a reason for filling out the 3-NDFL declaration.

So, let's look at the main questions: who and in what case has the right to social tax deduction for tuition, what are the terms and amount of income tax refund and what documents are needed to fill out a 3-personal income tax return.

Let's first answer the question "Who can take advantage of the income tax refund?"

Can

1. A working citizen, that is, one who works in any institution, receives an official salary, and, most importantly, pays from it income tax in the amount of 13%. At the same time, he must pay money for training.

2. Family. In the event that only one of its members works, that is, fits the condition of paragraph 1, and the rest are dependents. The condition for receiving a tuition deduction is that they pay receipts for their relatives: brother, sister, children.

3. A prerequisite income tax refund for tuition is the availability of educational organization state certificate and license.

You can watch this video tutorial or continue reading the article.

Can not receive a social deduction for tuition

1. Individual entrepreneurs(IP), non-working citizens, housewives, that is, those people who do not receive official wages and therefore pay no income tax.

2. Retirees who receive only a pension, so no income tax was withheld from it.

3. Children and other citizens who do not work, that is, again, they do not have the opportunity to pay income tax to the state.

4. If the training organization does not have a state certificate and license, then the state will not return the money spent on training in it.

Example 1. Citizen works for state enterprise and additionally engaged in paid foreign language courses. Pays receipts independently, has the right to a social deduction for tuition.

Example 2. A citizen works at a state enterprise, and his sister is studying at a driving school. The brother pays the bills, and he is entitled to a social deduction for tuition.

Example 3. A citizen works at a state-owned enterprise, and his sister is studying by correspondence at the institute. The sister pays the receipts (the brother gives her money). In this case, the right to a social deduction for tuition does not arise. It turns out that the brother works and pays income tax, but does not pay for education (his name is not indicated on the receipt). And the sister does not work, does not pay income tax, but pays for her education.

I draw your attention to the fact that Spouse's tuition tax refund cannot be obtained.

How much tax credit can you expect?

In general, 13% of the paid tuition fee is refunded. But here, too, there are different options and limitations.

1. According to the Tax Code limit amount possible refund, from which 13% of income tax is charged is 120 000 rub. for every citizen. However, this limit includes ALL possible social deductions: education, treatment, pension contributions.

Example 1. During the year, a working citizen spent 20,000 rubles. for training, 80,000 rubles. for treatment and 50,000 rubles. translated into pension savings. Total 150,000 rubles. As a result, a citizen has the right to return tax from the amount of 120,000 rubles. (it maximum limit for all social payments). 13% of this amount will be 15,600 rubles.

Example 2. During the year, a working citizen spent 20,000 rubles. for training and 50,000 rubles. transferred to retirement savings. Total 70,000 rubles. 13% of this amount will be 9,100 rubles. As a result, the citizen has the right to return this amount.

2. The amount of the refundable tax deduction is limited to the amount of income tax paid during the year. She can't get over it.

Example 1. During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15,600 rubles. The total income for the year amounted to 200,000 rubles, from which income tax was paid in the amount of 13%: 26,000 rubles. As a result, the citizen has the right to return 15,600 rubles. (totally 13% of the amount spent on training).

Example 2. During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15,600 rubles. The total income for the year amounted to 100,000 rubles, from which income tax was paid in the amount of 13%: 13,000 rubles. As a result, the citizen has the right to return 13,000 rubles. (only the amount that was withheld from him as payment of income tax).

Deadline for filling out and submitting 3-NDFL

Declaration 3-NDFL can be submitted to the tax office throughout the year. There are no special restrictions on terms and dates. Accordingly, the sooner the declaration is accepted, the sooner you receive money into your account. The period for verification is set at 2-3 months.

The tax return for the return of the social is submitted only for the previous 3 years. If it is now 2020, before the declaration they are taken for: 2017, 2018, 2019. If the training was in 2016 and you did not have time to submit the declaration, then there will be no refund on this amount.

rule to fill out a 3-NDFL tax return for a refund of income tax for training simple. The year of compilation and the year of study must match. There is no concept of an academic year (from September to May), but it is the calendar year (from January to December) that is taken into account.

Simply put, the date (year) in the receipt of payment must correspond to the year for which the declaration is submitted.

Example 1. The child studied at paid courses from November 2018 to February 2019. Father paid receipts regularly (month after month):

for November 2018, the payment was 11/10/18;

for December 2018 - 10.12.18;

for January 2019 - 01/10/19;

for February 2019 - 10.02.19.

for 2018, which includes payments for November and December;

for 2019, which includes payments for January and February.

Example 2. The child studied at paid courses from November 2018 to February 2019. My father paid bills irregularly:

for November 2018, the payment was 12/10/18;

for December 2018 - 01/10/19;

for January 2019 - 01/10/19;

for February 2019 - 05/10/19.

for 2018, which includes payment for November;

for 2019, which includes payments for December, January and February.

Example 3. The child studied in paid courses from November 2016 to February 2020. The father paid all the receipts at once:

for November, December, January and February payment was 03/10/19.

for 2019, which includes payment for all months.

In the 3rd example, at first glance, everything is simplified: he paid the entire amount at once and only 1 declaration is needed. But. Don't forget about the one-year return limit. If the amount of the annual tuition fee exceeds 120,000 rubles. (13% of it - 15,600 rubles), it is better to split the payment over 2 years so that you can return the entire amount in full.

What documents are needed

Here is a list of documents that will be required to complete the 3-NDFL declaration in order to return tuition income tax:

Certificate 2-NDFL (original) on the income of a citizen for the year. Issued by the accounting department of the company where you work.
Contract for training (copy).
License of an educational institution (copy).
Payment receipts (copy).
Special form of certificate of the amount paid for tuition during the year (original). Issued by the accounting department of the educational institution.
Certificate of completion of training (original).

Provided to the tax office copies or originals (indicated in the list) of all these documents. But often the inspectors who take tax return 3-personal income tax, they want to see the originals. Therefore, it is better to take them with you to show if the need arises. However, only copies should be left at the tax office.

Here we have reviewed the main points tuition tax refund. Answers to other popular questions can be found on this site in other articles or asked below in the comments.

You can always get an individual Skype consultation on how it is more profitable to draw up a declaration, or order filling out 3-personal income tax from us through the form.

A tax deduction is a system of compensation to citizens for part of the costs of acquiring housing, educational and medical services, purchase of pension policies and health insurance. Who can get a tuition deduction, what rules for receiving a deduction have been in effect since 2016, and what documents are needed for this - read below.

What is a tuition tax deduction?

The tuition tax deduction is a social tax deduction, regulated by the provisions of art. 219 of the Tax Code of the Russian Federation. What is the essence of the tax social deduction for education? A citizen, having spent money on paying for educational services, can partially reimburse these expenses by returning part of the income tax he paid.

Important! Many people think that the deduction is given only for studying at a university - this is not so. Expenses for a private kindergarten, school, additional education - art, music, language school - can be reduced by the amount of the tax deduction. Studying at a driving school or continuing education courses is also a reason to qualify for a deduction. The tutoring fee for an entrepreneur on a patent can also be claimed for deduction.

The amount of social tax deduction from taxable income individual limited - 120 thousand rubles a year, which means that maximum amount money that can be returned is 120,000 * 13% = 15,600 rubles.

The tax deduction for tuition has a number of nuances:

120 thousand rubles - a total deduction for all social expenses: for education, for treatment, and for additional insurance. Suppose a citizen Fetisov, having spent 30 thousand rubles on studying at a driving school, 100 thousand rubles on the purchase of a medical insurance policy and 10 thousand rubles on dental treatment, will receive a deduction in the amount of 120 thousand rubles. "Overspending" of 20 thousand rubles is not subject to deduction;
Unlike the deduction for treatment, the educational deduction also applies to study abroad;
the deduction is also given for the education of children, but then its maximum amount is 50 thousand rubles. If the deduction is provided for the cost of education of a sister or brother - the maximum is 120 thousand rubles;
Unlike property deduction, a tuition tax deduction can be received every year - provided that you have incurred education expenses;
the balance of the next year it cannot be transferred - having spent 100 thousand rubles on education in 2015, you are not entitled to count in 2016 on a deduction of 20 thousand rubles as a balance from 2015 and 120 thousand rubles of deduction for 2016;
if you receive a deduction for your education, then the form of education does not matter, but for a deduction for a family member, only full-time education is needed;
you cannot receive a deduction for the education of a spouse, but both parents can simultaneously claim a deduction for the education of a child;
A deduction is given only if you paid the expenses yourself. If your employer paid or you spent on education maternal capital- You are not entitled to a deduction.

How to get a tuition tax refund

To receive a social deduction for tuition, you must be an officially employed citizen and receive wages, from the amounts of which the employer withholds income tax.

Attention! Although since 2015 tax rate for dividends is 13%, as for personal income tax, they are not included in the calculation of income for tax deductions (clause 5, article 1 of the Federal Law No. 366 of November 24, 2014).

That is, a non-working pensioner who paid for his granddaughter's education at an art school has no right to a deduction. Like an entrepreneur on a simplified or imputed tax - since from his income he pays not personal income tax, but a simplified or imputed tax, respectively. But the IP on the OSN has the right to social deductions.

The statute of limitations for the tuition tax credit is three years after the money has been spent. For example, if in 2014 you studied at a driving school, then you can receive a deduction in 2015, 2016 and 2017. In 2018, you will already lose the right to deduct.

The amount of the social deduction for education is limited to two amounts: the maximum amount of the deduction provided and the amount of personal income tax paid for the year in which educational services were received. Let's explain with an example.

Dolgova Inga Fedorovna in 2015 paid her daughter Olga the first course of study at a prestigious university - 100 thousand rubles and preparation for admission from tutors - 30 thousand rubles. Inga Fedorovna's expenses amounted to 130 thousand rubles. Dolgov's salary is 50 thousand rubles a month. For 2015, she paid personal income tax in the amount of 50 thousand * 12 months * 13% = 78 thousand rubles. Inga Fedorovna is entitled to a deduction of 50 thousand rubles - because she pays for the child's education. This means that 50,000 * 13% = 6,500 rubles should be returned to her. She will not be able to get a deduction from the balance of Dolgova's expenses (80 thousand rubles).

But if Olga Dolgova herself paid for the education directly, then she has the right to the maximum amount of the deduction - 120 thousand rubles. Suppose that Olga Dolgova is already working, her salary is 10 thousand rubles a month. Then the amount of personal income tax paid for 2015 is 10 thousand * 12 * 13% = 15,600 rubles. Olga Dolgova is entitled to a refund from the budget of exactly the amount of income tax that she paid from her salary for 2015 - 15,600 rubles.

Important! If the child both studies and works, parents can still receive a deduction for the child, but spouses cannot receive a social deduction for education for each other.

Tax deduction when studying at a university

Our country ranks first in the world in terms of the number of people with higher education. This means that every second person is entitled to a tax deduction when studying at a university. What criteria must be met in order to receive a social deduction for studying at a university?

First of all, the university must have a license or other confirmation of the status of an educational institution. The Ministry of Finance, in a letter No. 03-04-05 / 7-203 dated April 15, 2010, allowed even the charter of a business school to be recognized as such a document. We remind you that the deduction is also provided for studying abroad.

The next criterion is the form of education. The deduction is provided for the entire period of study at the university, even if the student has taken an academic leave. If you are making a deduction for own training- then you will receive a deduction of a maximum of 120 thousand rubles, while the form of education can be any - full-time, part-time and even remote.

If you paid for the education of your own child, then the deduction is possible only for full-time education and until the child is 24 years old. A ward child's education deduction can be received until the ward reaches 18 years of age.

If the deduction is for tuition paid for a sibling, then you are entitled to the full amount of the deduction here. The condition of full-time study is preserved.

Attention! Immediately indicate in the contract with the university for the provision paid services who will then receive a tuition deduction - to avoid problems with income tax refunds. So, if a parent pays for a child's education at a university, then the parent must be indicated as the payer.

Documents for the tax deduction for tuition

The list of documents for obtaining a tax deduction for tuition depends on whether the citizen himself received education or members of his family. In addition, since 2016, the tax deduction can be obtained not only in monetary form in the tax office - by returning the previously paid personal income tax. Under the new rules from 2016, the deduction can also be made by the employer - in this case, he will not withhold income tax from your salary. What documents do I need to collect for the tuition tax deduction?

So, in 2015, you got the right to a deduction - you paid for your own studies. If you want to return the tax deduction for tuition through the inspection, then you need to collect the following package of documents before 04/30/2016:

declaration 3-NDFL for 2015 - filled in for all income received by you from all employers and expenses incurred for education;
2-NDFL certificates for 2015 from all places where you work - they will confirm your income and income tax paid. The data from the 2-NDFL certificates must correspond to the numbers in;
the passport;
with details bank account on which you want to receive money;
an agreement with an educational institution indicating the cost of education and the payer, as well as all additional agreements to the contract;
a copy of the license of the educational institution;
copies of documents that confirm payment.

This is the main package of documents for obtaining a tax deduction for tuition. If you are going to receive a deduction for the education of other family members, then in addition you need to provide:

birth certificate of the child;
certificate from an educational institution - confirmation of full-time education;
marriage certificate - if one parent paid, and the second receives a deduction;
birth certificate of a brother or sister;
birth certificate of the payer of educational services for a brother / sister - to confirm the relationship;

To receive a tax deduction for studying abroad, you need additionally similar documents from a foreign educational institution and their notarized translation. You carry all this package of documents to the tax office at the place of residence. The tax authorities will take certified copies of all documents from you, and they will familiarize themselves with the originals on the spot and return them.

Tax inspectors have the right to check the documents three months after they are received. After the end of the audit, the tax authorities have 10 days to inform you of the result. The inspectors then have one month to transfer the money to your bank account.

Thus, by submitting a package of documents by the deadline for submitting 3-personal income tax - April 30, 2016, you can count on receiving money at the end of August 2016.

You can also receive a tax deduction for tuition in 2016 in another way - from the employer (according to the Letter of the Federal Tax Service No. BS-4-11 / [email protected] dated November 18, 2015). To do this, all the above documents must be submitted to the tax office, except for the 3-NDFL declaration.

Documents for the tuition tax deduction can be submitted to the IFTS without waiting for the end of the year in which there were education costs. The tax authorities check the documents and give a notice to the employer with the amount and type of tax deduction. Based on this notice, the employer ceases to withhold and transfer the employee's income tax until the amount of the deduction is exhausted. If the year is over, and the deduction has not yet been fully reimbursed to the employee, then the balance will need to be received already at the tax office. Let's explain with an example.

In January 2016, Prokhorov Igor Sergeevich paid for the next semester of obtaining a degree in business administration in the amount of 100 thousand rubles. Other social spending Igor Sergeevich does not have. Prokhorov is entitled to a deduction of 100 thousand rubles. Igor Sergeevich decided not to wait until the end of 2016 - in February he submitted documents to the tax office in order to receive a deduction at work. In March, the tax authorities gave Prokhorov a notice, which he brought to the accounting department.

Starting from March, the accountant, when calculating wages for payment, does not withhold personal income tax from Prokhorov - until Prokhorov receives the income tax due to him: 100 thousand rubles of expenses * 13% \u003d 13 thousand rubles. Igor Sergeevich's salary is 50 thousand rubles, he has no right to standard tax deductions, he has no children and wards. In March, Prokhorov exercised the right to a deduction in the amount of 50 thousand * 13% = 6,500 rubles, the same amount in April - a total of 13 thousand rubles for two months. This means that Igor Sergeevich received a tax deduction, from May the employer resumes withholding and transferring Prokhorov's income tax as a tax agent.

Throughout life, each person studies himself or pays for the education of children. Don't forget that you have the right to be reimbursed for part of your education expenses through a tuition tax credit. In 2016, the rules for obtaining a deduction were simplified - follow the materials on our website in order to receive information about your rights as a personal income tax payer for deductions in time.

It says that when paying for education, a citizen has the right to receive a tax deduction, that is, if you receive education in educational institution having a license, part of the paid funds can be returned.

A tax deduction is an opportunity to get back the tax that was withheld by the employer before the payment of wages. The tax deduction also applies to the expenses that a citizen made for education.

Right return of personal income tax for training applies to persons who are officially employed, that is, their income is taxed. You can get a tax deduction if you pay for your education, children, brothers or sisters. 13% of the amount paid is refundable.

Cases that provide for the right to receive a tax deduction.

It is possible to return a part of the amount paid for education, subject to the following conditions:

you are officially employed (i.e. your income is subject to personal income tax);
you get education in official educational institutions (technical school, driving school, university);
a contract for training and payment documents in your name.

If the deduction is for a relative:

The child, brother or sister is under 24 years of age;
Brother, sister, child get education full-time learning;
Educational services are provided by an officially licensed educational institution;
In practice, it is better that you are listed as the payer in the contract;
Receipts and payments must also be issued to you.

Please note that if you pay for your own training, then there are no restrictions on the form of training. If payment is made for the education of children, brothers or sisters, then the right to a tax deduction arises only when they receive full-time education. In addition, in any case, payments must be issued in the name of the recipient of the deduction.

How much can I get back after paying for OWN tuition?

The amount of the deduction is calculated from the amount that you paid for tuition in the current calendar year. At the same time, the law establishes that you can recover no more than 15,600 rubles a year. This figure is derived from the so-called tax deduction limit. For social tax deductions in 2019, the limit is set at 120,000 rubles (13% * 120,000 = 15,600 rubles).

The limit of 15,600 rubles is set not only for the tuition tax deduction, but also for all social deductions. The only exception is expensive treatment and charity. The sum of all social deductions per year cannot exceed 120 thousand rubles. Therefore, only an amount of 15,600 rubles can be returned for a year.

For example: citizen Petrov P.P. in 2018, he paid for his own education at a higher educational institution in the amount of 160 thousand rubles. In 2018, he earned 300 thousand rubles and, accordingly, paid income tax in the amount of 39,000 rubles (300,000 * 0.13 = 39 thousand rubles). Due to the fact that the maximum amount of the social tax deduction is 120,000 rubles, Petrov P.P. will be able to return a maximum of 120,000 * 13% = 15,600 rubles.

The amount of the tax deduction for the education of children, brothers or sisters

It is impossible to return personal income tax for training more than the amount that you transferred for the year to the income tax budget. In total, you can return up to 13% of the cost of education, but no more than 6,500 rubles per year for one child. This is due to the fact that the maximum amount of the social deduction for the education of each child cannot exceed 50,000 rubles (50,000 * 0.13 = 6,500 rubles). Accordingly, a year for the education of two children, you can return the amount of 13,000 rubles.

It is worth noting that the maximum amount for own education and the maximum amount for education of children, brothers or sisters do not affect each other and are calculated separately.

An example of calculating the tuition deduction: In 2018, Sidorov S.S. paid for the correspondence education of the eldest daughter in a higher educational institution in the amount of 20 thousand rubles and the education of the youngest son in a technical school in the amount of 30 thousand rubles. For the year Sidorov S.S. earned 200,000 rubles, therefore, paid income tax in the amount of 200 thousand rubles * 0.13 \u003d 26,000 rubles. Due to the fact that the eldest daughter is studying at the correspondence department, to receive a tax deduction Sidorov S.S. can not. For the education of the youngest son, you can return 30,000 * 0.13 = 3,900 rubles.

The procedure for receiving a social deduction for tuition

First you need to prepare the package required documents:

documents that confirm your expenses (receipts, payments);
an agreement with an educational institution for the provision of educational services;
a copy of the license of the educational institution;
a document confirming the degree of relationship;
certificate 2-personal income tax from the employer.

After that, all collected documents must be submitted to the tax office. Tax office checks the accuracy and completeness of the submitted documents. As a result, a decision is made, which is communicated to the applicant, and in case of a positive answer, wire transfer Money in the name of the applicant.

From January 1, 2016, you can use the simplified procedure for obtaining a deduction - submit a package of documents (minus the declaration) to the tax office, receive a notification of confirmation of the right to a deduction within 30 days, and contact your employer with this notification and an application for a social deduction. The employer must provide this deduction from the month of your application.

For how long and when can you make a tuition tax refund

You can only receive a refund for the period when you paid for the tuition. Documents must be submitted in the year following the year of payment, that is, for 2018, the tax deduction can only be received in 2019. You may not be able to file a tax deduction right away. In this case, the social deduction will apply only to the last three years. For example, if you attended tertiary education from 2013 to 2018, then by applying for a tuition deduction in 2019, you will only be able to get a refund for 2016, 2017, and 2018. The money will be credited to your account within 2-4 months from the date of submission of all necessary documents. Most of this time is occupied by the verification of documents by the tax office.

Russia, like other countries, is trying in every possible way to support its citizens. For example, here you can issue a so-called tax deduction. It is provided for certain expenses. Today we will be interested in documents for a tax deduction for tuition. In addition, it is necessary to understand when a citizen can demand this or that money from the state. What do you need to know about tuition fees? How to issue it? What documents may be useful in a particular case?

Where to go

The first step is to understand where to turn to bring the idea to life. In 2016, a little has changed in Russia tax law. Now, according to the law, you can draw up a variety of types (for treatment and study) right at work. What does it mean?

From now on, documents for a tax deduction for tuition are accepted:

in the tax authorities;
at the employer;
through the MFC (in some regions).

The first scenario is the most common. However, the list of documents attached with the application does not change. It always stays the same.

The tuition fee is...

What is a tuition tax deduction? If a person paid for educational services, he is entitled to a refund of 13% of the costs incurred. This possibility is listed in tax code RF, in article 219. The return of part of the money spent on education is called a tax deduction for education.

The deduction is the tax-free portion of income. In other words, in Russia it is allowed to get a tax refund on tuition fees. Accordingly, 13% of spending on education for yourself and your children can be returned if you have income subject to personal income tax.

Who can get

Under what conditions can I apply for a tax deduction for tuition in a particular organization?

To date, it is allowed to reimburse expenses incurred for study:

myself;
children;
brothers and sisters.

In this case, you will have to comply with a huge number of conditions. The recipient can only be the one who paid the money for the study. As already mentioned, a citizen must have an official job and income taxed at 13%.

When you make a deduction for yourself

As a rule, there are no restrictions on the provision of deductions for own education. This is the simplest scenario. The main requirements in this case are:

Having official income. However, it should be subject to 13% tax. So, an entrepreneur working with the simplified tax system or a patent cannot return the money for training.
There was a payment for educational services in official institutions. For example, studying at a university or a driving school. Courses and trainings are not considered training.

Perhaps that's all. If these conditions are met, you can collect documents for a tax deduction for tuition. hallmark receiving money for their own studies is that the form of education does not play a role. A person can study both full-time and part-time, evening or any other department.

Amount of deduction for yourself

How much money is allowed to return for their own studies? By law, you can count on 13% of the costs incurred. But at the same time, there are some restrictions in Russia.

What exactly? Among them are the following features:

It will not be possible to refund more than the tax paid. Only income tax is taken into account.
The maximum amount of tuition deduction is 120 thousand rubles. At the same time, no more than 15,600 rubles can be returned in a given year. This restriction is related to deduction limits.
The current restriction applies to all social deductions. This means that 15,600 rubles can be demanded for education, treatment, and so on in total per year.

In fact, everything is not as difficult as it seems. What documents for the tax deduction for tuition will be required in this case?

Get a deduction for yourself

The list of papers is not too extensive. However, this scenario implies the least paperwork.

Among the documents necessary for the implementation of the task, there are:

applicant's identity card (preferably a passport);
a contract for the provision of services with an educational institution;
certificate of income (form 2-NDFL, taken from the employer);
an application for a deduction;
institutions (certified copy);
3-personal income tax;
payments indicating the fact of payment for educational services;
details for transferring money (indicated in the application).

In addition, if you need a tax deduction for studying at a university, the documents are supplemented by accreditation of the specialty. All listed papers are submitted together with certified copies. Checks and cash orders, indicating the fact of payment for tuition, are given to the tax authorities only in the form of copies.

Conditions for receiving a deduction for children

And when and how can I apply for a tax deduction for the education of children? To do this, you also need to follow a number of rules. Which ones?

To apply for a child education tax credit, you must meet the following criteria:

children under 24 years of age;
children study full-time;
payment for educational services is made by the parent;
the contract with the institution is signed with the legal representative (mother or father) of the child.

It is important to remember that for one child you can return no more than 50,000 rubles. For the year, the amount is 6,500 rubles. There are no further restrictions under the law.

Documents for deduction for children

In order to reimburse the expenses for the child's studies, it is necessary to prepare a certain package of papers. They need more than in the previously proposed list.

Documents for a tax deduction for a child's education include an already known list of papers. In addition, it adds:

birth certificate of the child (copy);
student certificate (taken in an educational institution);
a copy of the marriage certificate (if the contract is concluded with one parent, and the deduction is made for the other).

That's all. Besides, tax authorities may request a copy of the identity card of a child over 14 years of age. This is a normal phenomenon, which should not be scared. There is no need to certify a copy of the passport.

Conditions for receiving a deduction for brothers and sisters

As already emphasized earlier, a citizen can return part of the money spent on the education of a brother or sister. This is a rather rare, but occurring in practice phenomenon. The list of documents for the tuition tax deduction will be supplemented with several more papers. But more on that later. First you have to find out when a citizen is entitled to reimbursement for the education of a brother or sister.

The conditions for receiving a deduction for study in this case will be as follows:

sister or brother under 24 years old;
a person is studying full-time;
the contract is concluded with the applicant for the deduction;
all payments and receipts indicate that it was the applicant who paid for the training services.

What restrictions will apply to refundable funds? Exactly the same as in the case of the deduction for the education of children.

Documents for the deduction for the study of brothers

What paperwork is required in this case? How is the tuition tax deduction processed? What documents are needed if we are talking about getting an education by a brother or sister?

The previously listed list of securities (for myself) is supplemented by the following components:

own birth certificate (copy);
the birth certificate of the person whose education the applicant paid for;
student certificate (original).

Nothing else is needed. In exceptional cases, you will have to submit any documents indicating kinship with the student / student. But this is an extremely rare occurrence. Birth certificates are sufficient for the tax authorities.

Return period

The documents required for the tuition tax deduction in one case or another are now known. A complete list of them has been presented to your attention. But there are still important unanswered questions.

For example, for what period in Russia it is allowed to draw up deductions. How long is the statute of limitations for an appeal? How long does it take for tuition tax deductions to be refunded? What documents to bring with you is already known. But it is important to remember that the application is allowed to be submitted no later than 3 years from the date of certain expenses.

This means that the statute of limitations for filing a relevant request is 36 months. At the same time, the right to receive a deduction appears only in the year following the one in which the payment for services occurred. If a person paid for studies in 2015, it is allowed to claim a refund only in 2016.

In addition, it must be remembered that you can apply for money until the full consumption of the established limit. Until a citizen has exhausted the social deduction for education, equal to 120,000 rubles in the amount, he is able to demand money from the state with appropriate spending.

Can they refuse

Can the tax authorities refuse this payment? Quite. Sometimes the population is faced with situations in which, in response to a request, a refusal comes. This is normal.

What do I do if I can't claim my tuition tax deductions? What documents and where to carry? In this case, it is recommended to investigate the reason for the refusal to refund funds. Tax authorities are required to substantiate their position. Most often, the refusal is associated with the provision of an incomplete list of documents. In this case, within one month from the date of receipt of the notification, it is necessary to correct the situation. There is no need to re-apply for the tuition deduction.

If the problem is not related to the documents, you need to eliminate the non-compliance with the requirements for issuing deductions and resubmit the application for consideration. Under certain circumstances, it will not be possible to return part of the money. For example, if the statute of limitations has passed.

Results and conclusions

From now on, it is clear which documents for a tax deduction for tuition are provided in a particular case. As already mentioned, all of the listed papers are attached along with copies certified by a notary. Only then can we speak with confidence about the authenticity of the papers.

In fact, getting money back for training is not so difficult. It is recommended to apply to the tax authorities annually. Some prefer to claim a deduction immediately for 3 years of study. This is also possible. An application for consideration is allowed at any time from the moment the right to deduction arises.

How long does it take to process an operation? It usually takes 3-4 months to receive a deduction. At the same time, most of the time you have to wait for a response from the tax authorities. Verification of documents is carried out carefully, in connection with which you have to wait a long time. What is the list of documents for the tuition tax deduction? This is no longer a mystery.

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

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

When can I get a tax deduction for my own education?

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

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

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

Tax deduction for self-tuition

The tax deduction for self-tuition is calculated per calendar year and is determined by the following factors:

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

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

In what cases and in what amount can I get a deduction for the education of my children?

You can receive a social tax credit for the education of your children if you meet the following conditions:

the child is not older than 24 years;
the child is enrolled in full-time education ( Kindergarten, school, full-time university, etc.);
the contract for payment of educational services is drawn up for you (or your spouse);

The maximum deduction per child is 50,000 rubles. (6,500 rubles to be returned)

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

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

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

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

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

In what cases can I receive a deduction for the education of my brothers / sisters?

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

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

The amount of the tax deduction for the education of brothers / sisters

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

You cannot get back more money in a year than you transferred to the income tax budget (about 13% of the official salary)
In total, you can return up to 13% of the cost of paid education, but not more than 15,600 rubles per year.

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

How to get a deduction?

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

When to submit documents and for what period can I return the tax?

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

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

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

You can only get tuition refunds for the years in which you paid directly. At the same time, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for tuition in 2018, you can return the money only in 2019.

If you have not issued a deduction immediately, then you can do it later, but no more than three recent years. For example, if you studied and paid for tuition at a university in 2014-2018 and did not receive a tax deduction, then in 2019 you can only get a tax refund for 2016, 2017 and 2018.

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

The note: from January 1, 2016, a social tax deduction for training can be received through the employer, while waiting for the end calendar year no need. You can find more details about receiving a deduction through an employer in our article: