Today we will talk about how to apply for the return of personal income tax for training. Every citizen should know about this feature. Indeed, under certain circumstances, you can regain some of the money spent on educating a child or yourself. The first option in practice is more common. In fact, there is nothing difficult or special about this. It is enough to know about some rules for submitting an application of an established form. What information should each taxpayer learn? What should I pay attention to those who want to regain some of the money spent on studying?
When a deduction is due
To begin with, it is worthwhile to figure out when you can apply for the return of personal income tax for training. Not always and not everyone has such an opportunity.
The fact is that it is proposed to return part of the money for training to all citizens who are taxpayers-residents of the Russian Federation, and also study full-time at a university. That is, a citizen has the right to receive money both for his studies and for the education of a child. If we are talking about our own studies, the form of education is not important.
But in the case of children, a deduction is made only when the student is not 23 years old. And provided that the child is fully provided with life at the expense of the parents. The student should not have official work. Parents are required to work officially. At least one of them. Or receive any income taxable profit.
How much to return
And how much money can be returned? After all, are there any restrictions? Yes, they do. Fortunately, not too serious. But it is worth considering whose training they are talking about. This is an extremely important point.
In general, they return, as a rule, no more than 13% of the total expenses. But at the same time, some limits are still there. The fact is that if an application for the return of personal income tax for training is filed for yourself, then for the entire period of study you can not get back more than 15,600 rubles.
But for children this amount is more. For each child, no more than 50 thousand rubles are deducted. That is, if parents pay for the education of 3 students, then they can receive as much as 150,000 rubles. It is these rules that are currently in force in Russia.
For what period return
The next question is - how long can a deduction be made? Many say that a refund is not provided for the entire duration of the training. And indeed it is.
According to the laws established in Russia, you can request deductions from tax authorities only for the last 3 years. That is why you should not rush. After all, deductions are made out only once.
Nevertheless, if a citizen decided to regain part of the money for a given year and has a “balance” (for example, out of 50,000 only 10,000 are returned), he can get it by filing another declaration for deduction for tuition, but already in another tax period. This excess paperwork is highly discouraged by tax authorities.
Feeding Features
The submission of the declaration has its own characteristics. Each citizen to fill out a deduction must fill out a 3-NDFL form. This is the so-called income statement. Without it, no one will draw up a deduction. This factor must be considered.
Therefore, an application for a refund of tuition fees, as a rule, is submitted along with a declaration of income for the year. Then you do not have to fill out the 3-NDFL form several times.
Until what time is it necessary to file a declaration of income? At the moment, all taxpayers - individuals are accountable to the state until April 30 of the year following the reporting period. That is, if a citizen makes a deduction for 2016, then you need to submit a certificate of income before April 30, 2017. In this case, you can return the funds for 2014-2016 inclusive.
An application for the return of personal income tax for training requires a certain list of documents. Without them, they will refuse to return. What do I need to bring with me to the tax office at the place of registration along with the declaration of the established form?
Documents for deduction
The list of securities will depend on who gets the return. But he doesn’t differ too seriously. Therefore, in order to apply for the return of personal income tax for training, a citizen must bring with him:
- income statement (form 2-PIT);
- statements indicating stable earnings;
- university license;
- accreditation of an educational institution;
- student certificate;
- training contract;
- citizen's identity card;
- application for deduction;
- filled-in form 3-NDFL (taken in tax or filled at home in advance);
- documents indicating kinship (if a return is paid for the study of a relative);
- details for the calculation of cash;
- SNILS (preferably);
- receipts for tuition fees.
After filing
And what to do after applying? Nothing more is needed. As soon as the 3-personal income tax return (tuition refund) is submitted to the tax, you can wait for an answer. After about 2 months, the citizen will receive a notice in which the decision on the allocation of payments will be announced. If all the documents correspond to reality and are presented in full, then money will be credited to the account within 1.5-2 months. Otherwise, the notification will indicate the reason for the refusal.
You can eliminate it and get a deduction for 30 days. Otherwise, you have to deal with the design from the very beginning. This is all you need to know about how useful the 3-NDFL certificate is. A refund for training is issued without any problems if the citizen is familiar with all the previously listed information.