The Tax Code of the Russian Federation provides for a social deduction for training - the return of a portion of paid non-taxed funds. An officially employed person has the right to file a tax return with the tax inspectorate and return money in the amount of 13% of the cost of his training. Money can be received only if a person constantly transfers personal income tax in the amount of 13% of all types of earnings.
How long can I return and how much?
You can return the money paid for studies after the end of the tax period. Making a social deduction for training is allowed for the last three years in the year of application. Example: a student studied at a university for 5 years, from 2011 to 2016. If he did not submit a declaration after each year, then at the end of his studies he will be able to return the tax only for the last three years. The legal framework provides for a restriction in the return of funds. When filing a tax return, the amount of income for the estimated period and the amount spent on training, if it does not exceed 120 thousand rubles, are taken into account. If a student pays 120,000 or more during the year of study at the institute, the state will return an amount of 15,600 rubles.
Important: keep checks and receipts for payment for general education services. Even if there is a certificate from the accounting department of the institute about making payments to the bank account, institutions request a receipt for payment for a specific period. After delivery of the package of documents, the tax office checks them for errors and reliability. If everything is filled out correctly, the money will be transferred to the account no later than four months later.
Own training
Over the years of study at the institute, an individual returns no more than the amount prescribed in the law. A limit of 15,600 rubles is provided for any social deduction. An exception to the rule is charity and large amounts of medical expenses. For example, a student Lukin A.P. in 2017 paid 150 thousand rubles for studying at a university. In 2017, his income amounted to 250 thousand rubles, personal income tax amounted to 32,500 rubles (250,000 * 0.13 = 32,500). With a maximum amount of 120,000, A. Lukin will refund withheld tax in the amount of 15,600 rubles (120,000 * 13%).
Important: the student draws up a tuition deduction if he studied full-time at a higher or secondary educational institution (evening, correspondence or full-time). You can apply for a refund for a child or other relatives only if he is studying full-time.
Teaching children and relatives
The social deduction for the education of children is 13% of the amount spent on their education. The law sets a threshold of 50,000 rubles, which means that you will be able to return 6,500 rubles for one year of study. If there are two children, then, accordingly, the amount will be equal to 13 thousand rubles. The privilege can be issued under the following conditions:
- The student is no more than 24 years old.
- He is studying full-time.
- The legal representative (parent) draws up an agreement on general education services for himself.
- All checks and receipts are paid by the parents.
Tax deductions for the education of their children at the Federal Tax Service Inspectorate are made by the father or mother.
An approximate calculation: in 2017 Petrov V.S. paid 20,000 rubles for his daughter's studies at the institute. He paid 25,000 rubles for his youngest son, who is studying at a technical school. For the year Petrov V.S. received an income of 200,000 rubles. The deduction of income tax at the IFTS amounted to 26,000 rubles. The daughter was educated in the correspondence department, so her father could not get a deduction for her. For the second child, it will be possible to return the amount of 3250 rubles (25,000 * 0.13).
The tax code, in accordance with article 219 (paragraph 1., sub. 2), clarifies that it is possible to receive a social deduction for the training of siblings if the taxpayer has paid money for the education of his brother or sister under the age of 24 years. The standard deduction is 15,600 rubles (13% of 120,000 rubles).
Important: you won’t be able to return the money paid if you paid for your studies from the funds of the mother’s certificate.
When can tax be returned?
The law has the concept of a statute of limitations. For social benefits, it is equal to three years. You can return the money spent three years after graduation. For example, from 2010 to 2015, a citizen studied at the institute. If he applies for a refund at the end of his studies or a year later, he is only compensated for the last three years.
You can apply for a deduction for training no earlier than at the end of the tax period. If a student finished studying in 2017, he has three years left to apply to the IFTS.
Sometimes schools provide forms for payment for the full period of study. It’s better not to rush to pay the whole amount, but to pay gradually. So the citizen will be able to return more, because the annual limit does not exceed the amount established by law to receive excessively paid funds.
How to get a deduction?
The declaration in IFTS serves after collecting the necessary documents. To apply for a benefit, you must submit a package of documents for a refund of 13 percent of the amount spent on your education or training of children, sisters and brothers. It includes:
- The original passport and its photocopy.
- Application for a deduction (written by hand). Before filling out the application, you must contact your local inspectorate to receive the form.
- Completed 3-personal income tax return. Forms are issued by employees of the IFTS.
- Certificate from work 2-NDFL, which takes into account the tax base and the listed income tax. The IFTS must submit two or three certificates of the place of main work if the person worked at different enterprises.
- A photocopy of the contract for the provision of general education services. Note: if the contract is lost, ask for a copy in the archive, as certificates that a person was trained in such an institution will not be enough.
- University license (copy). Provided if the details of the contract are not specified. Now they are amending the law, and licenses do not need to be provided, everything will be displayed in the database.
- Checks for educational services. Save is a must!
- Documentation confirming the relationship of the taxpayer with a child, brother or sister. Copies and originals required.
- If the person is married and has changed his last name, a certificate of marriage will be required.
Also, together with the application for a refund for the school year, you can file a standard deduction for the child, and the amount will be larger than the initial calculation. After collecting all the documents you need to prepare a declaration. How to fill it out, employees of the IFTS department can tell. Or you can go to the site and download the program for installation on a computer. You just need to enter the details, and the system will perform the calculation.
Through tax and employer
When the collection of all documents is completed, they are submitted to the tax service at the place of residence. There are several ways:
- visit the tax and hand over yourself;
- send by mail (registered mail only);
- entrust the filing of the declaration to an authorized person (first, it must be certified by a notary).
At the initial submission of the documentation, the service officer will check the filling out of the declaration for errors, and if something is wrong, then everything can be fixed on the spot.
Through the employer directly
Also, the taxpayer can file a declaration directly at the place of work. Before applying, you must obtain official permission from the Federal Tax Service Inspectorate to conduct this procedure. Next, you need to submit papers to the accounting department at the place of work. A sample application can be taken in accounting.
Important: personal income tax for training is provided to the employee by the employer starting from the month in which he applied to the accounting department for its receipt. Returns to previous months are not provided by law.