Throughout life, a person learns a lot: at school, at the university, in a driving school, at various courses. All this requires expenses, and sometimes considerable. However, some of them can be returned through a social tax deduction. Moreover, you can get it both when paying for your own education, and for the education of children and even sisters and brothers.
Compensation of personal income tax for own training
According to the Tax Code, a tax deduction for tuition is due to all residents of the Russian Federation, who independently pay for their studies, while the maximum amount should not exceed 120 thousand rubles. This means that the payer can return 13% of the funds paid, but no more than 15600 rubles (120 thousand * 13%). For example, having paid 70 thousand rubles for 2012, you can reimburse 9100 (70 thousand * 13%). And if you pay 150 thousand rubles, the reimbursement will be 15600 (120 thousand * 13).
It is worth noting that the tax deduction for self-study can be applied both for the payment of the first and second (and all subsequent) formations, regardless of its form (distance, full-time, evening).
Compensation of personal income tax for paying for children's studies
In these cases, a social tax deduction for training is required, but in order to receive it, two conditions must be met:
- the child has not yet reached the age of 24;
- he is studying full-time.
Otherwise, it is believed that he is already quite old and working, therefore, he can independently compensate for personal income tax.
The maximum deduction for children's studies is 50 thousand rubles, the limit of the amount to be reimbursed is 6500 rubles. That is, if, for example, 100 thousand were paid, only 6500 (50 thousand * 13%) is subject to compensation, if 150 thousand, personal income tax will also be returned in the amount of 6500 rubles, and if 40 thousand were paid for studies, Compensation will be only 5200 (40 thousand * 13%).
Order of receipt
Regardless of whose education tax deductions for training are provided, the necessary condition for their receipt is state accreditation (licensing) of the institution. Otherwise, the tax deduction will refuse.
To reimburse personal income tax, the IFTS authorities will need to provide:
- completed 3-NDFL declaration;
- certificate of income for the previous period 2-PIT;
- copies of the license of the educational institution and the training agreement;
- copy of the payment document;
- a copy of the birth certificate of the child and a certificate stating that he is studying in full-time;
- application for reimbursement.
You can apply for a deduction every year or once for all payments, but you need to do this no later than three years after payment. That is, if you paid for study in 2010 in 2009, you need to apply for reimbursement in 2012, not later. Moreover, in the payment documents should appear the name of the one who is applying for the deduction. For example, if a parent pays a semester for his son or daughter who is already 24 years old and his name appears in the payment document, this amount will not be deducted.
After filing a declaration for the transfer of compensation a month is allotted. However, the tax may conduct a desk audit in her regard , which will take another three months. Therefore, the real period of compensation will be 4 months (although in practice it can be delayed up to six months).
If the tax deduction for tuition is more than what was spent on education, or personal income tax to be compensated more than what the citizen pays during the year, the unused part is not transferred to the next year. It is also worth considering that the social deduction extends to medical services, so if a citizen has been treated for a year, he will have to distribute the deduction between tuition and treatment independently.
A deduction for training can be provided not only for paying for studies at a university, but also at school, kindergarten (in this case, the corresponding service must be specified in the contract separately), at refresher courses.
There is no tax deduction for training if it is paid at the expense of the employer, the city budget or maternity capital. Also, personal income tax cannot be refunded if a citizen in the previous period did not have income taxed at the thirteen percent tax rate.