Russia, like other countries, is trying its best to support its citizens. For example, here you can arrange the so-called tax deduction. It is provided for certain expenses. Today we will be interested in documents for 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 the deduction for tuition? How to make it? What documents may come in handy in one case or another?
Where to go
First of all, you need to understand where to go to translate ideas into reality. In 2016, tax legislation changed slightly in Russia. Now, according to the law, it is possible to draw up various deductions of a social type (for treatment and study) right at work. What does it mean?
From now on, documents for tax deduction for training are accepted:
- in tax authorities;
- at the employer;
- through the MFC (in some regions).
Most often, the first scenario occurs. However, the list of documents attached with the application does not change. He always remains the same.
The tuition deduction is ...
What is a tax deduction for tuition? If a person paid for educational services, he has the right to reimburse 13% of the expenses incurred. This possibility is prescribed in the Tax Code of the Russian Federation, in article 219. The refund of part of the money spent on studying is called the tax deduction for training.
The deduction is part of tax-free income. In other words, in Russia it is allowed to recover the tax on expenses for studies. Accordingly, 13% of the cost of training for themselves and children can be returned if there is income taxed by personal income tax.
For whom can I get
Under what conditions can I apply for a tax deduction for training in a particular organization?
To date, it is allowed to reimburse expenses incurred for study:
- yourself;
- children
- brothers and sisters.
In this case, you will have to comply with a huge number of conditions. The recipient can only be someone who paid money for study. As already mentioned, a citizen must have official work and income taxed at 13%.
When make a deduction for themselves
As a rule, there are no restrictions on the provision of deductions for own training. This is the simplest scenario. Among the main requirements in this case are:
- Availability of official income. Moreover, he must be taxed 13%. So, an entrepreneur working with a simplified tax system or a patent cannot return 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 as training are not considered.
Perhaps this is all. If these conditions are met, you can collect documents for a tax deduction for training. A distinctive feature of 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.
Self deduction amounts
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.
Which ones? Among them, the following features are distinguished:
- Return more tax paid does not work. Only income tax is taken into account.
- The maximum amount of deduction for training is 120 thousand rubles. At the same time, you can return no more than 15,600 rubles in a given year. This restriction is related to deduction limits.
- The current restriction applies to all social deductions. This means that for training, treatment, and so on in the amount for the year, you can claim 15,600 rubles.
In fact, everything is not as difficult as it seems. What documents for tax deduction for tuition are required in this case?
Getting a deduction for yourself
The list of papers is not too extensive. Nevertheless, this scenario involves the least paperwork.
Among the documents necessary for the implementation of the task, there are:
- applicant’s identity card (it’s best if it’s a passport);
- contract for the provision of services with an educational institution;
- income statement (form 2-personal income tax, taken from the employer);
- application for a deduction;
- licensed educational institution (certified copy);
- tax return 3-personal income tax;
- Payments indicating the fact of payment for educational services;
- details for the transfer of 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 a specialty. All listed papers are submitted with certified copies. Checks and cash warrants indicating the fact of payment for training are given to the tax authorities only in the form of copies.
Conditions for obtaining a deduction for children
And when and how can I apply for a tax deduction for teaching children? To do this, you will also need to observe a number of rules. Which ones?
To apply for a tax deduction for a child’s education, you must meet these criteria:
- children under 24 years old;
- children study full-time;
- educational services are paid by the parent;
- an agreement with the institution is signed with the legal representative (mom or dad) 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. No further legal restrictions are provided.
Documents for deduction for children
To reimburse expenses for the child’s education, it is necessary to prepare a certain package of papers. They need more than in the previously proposed list.
Documents for tax deduction for child education include a well-known list of papers. In addition, it is supplemented by:
- birth certificate of the child (copy);
- student certificate (taken at the educational institution);
- a copy of the marriage certificate (if the contract is concluded with one parent, and the deduction is drawn up for another).
That's all. In addition, tax authorities may request a copy of the identity card of a child over 14 years old. This is a normal phenomenon, which does not need to be scared. There is no need to certify a copy of the passport.
Conditions for obtaining a deduction for brothers and sisters
As already mentioned, a citizen can return part of the money spent on the training of a brother or sister. This is quite rare, but taking place in practice. The list of documents for tax deduction for tuition will be supplemented by several more papers. But more on that later. To begin with, you will have to find out when a citizen has the right to reimburse expenses for the training of his brother or sister.
The conditions for obtaining a deduction for studies in this case will be as follows:
- sister or brother is not 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 regarding reimbursable funds? Exactly the same as in the case of the deduction for the education of children.
Documents for deduction for the training of brothers
And what papers are required in this case? How is the tax deduction for tuition issued? What documents are needed when it comes to getting a brother or sister?
The previously listed list of securities (for yourself) is supplemented by the following components:
- own birth certificate (copy);
- birth certificate of the person for whom the applicant paid;
- student certificate (in the original).
Nothing more 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 quite sufficient for tax authorities.
Return period
The documents required for the tax deduction for training in a particular case are now known. A complete list of them was presented to your attention. But there are still unresolved important issues.
For example, for what period in Russia it is allowed to draw up deductions. How long is the limitation period for circulation? How long is the tax deduction for tuition refunded? What documents to bring with you is already known. But at the same time, it is important to remember that the application is allowed to be submitted no later than 3 years from the date of any expenses.
This means that the limitation period for applying for a corresponding request is 36 months. Moreover, 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 his studies in 2015, it is only allowed to demand a refund in 2016.
In addition, it must be remembered that you can apply for money until the established limit is fully spent. Until the citizen has depleted the social deduction for training, equal to 120 000 rubles in total, he is able to demand money from the state at appropriate expenses.
Can refuse
Can tax authorities refuse this payment? Quite. Sometimes the population is faced with situations in which a response to a request is denied. This is a normal occurrence.
What should I do if I could not apply for tax deductions for tuition? What documents and where to carry? In this case, it is recommended to study the reason for the refusal to refund the funds. Tax authorities are required to justify 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 rectify the situation. At the same time, you do not need to re-apply for a deduction for training.
If the problem is not with the documents, you need to eliminate the non-compliance with the requirements for processing deductions and re-submit an 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.
Summary and Conclusions
From now on, it is clear which documents for the tax deduction for training are provided in a particular case. As already mentioned, all the listed papers are enclosed with copies certified by a notary. Only then can we speak with confidence about the reliability of the papers.
In fact, returning money for training is not so difficult. It is recommended to contact the tax authorities annually. Some prefer to claim a deduction immediately for 3 years of study. This is also possible. It is allowed to submit an application for consideration at any time from the moment the right to deduction arises.
How long does it take to complete an operation? Typically, a deduction takes 3-4 months. However, most of the time you have to wait for a response from the tax authorities. Verification of documents is carried out carefully, and therefore has to wait a long time. What is the list of documents for tax deduction for tuition? This is no longer a mystery.