Many modern citizens are interested in income tax refund for training. What is this process? How and under what conditions can it be realized? How much money will be returned to the applicant under certain circumstances? To understand all this and not only we will try further. In reality, everything is much simpler than it seems. Especially if you carefully study the current laws of the Russian Federation.
Definition
What is tuition income tax refund?
Thus, they call receiving a tax deduction for educational services. The applicant can recover part of the expenses incurred for studying. For example, in a university.
The service being studied relates to social tax deductions. It turns out only on account of personal income tax. What else you need to know about her?
Terms of registration
For example, not everyone has the right to receive appropriate funds. Only under certain conditions, the applicant earns the opportunity to return part of the costs for certain services. In our case, we are talking about training.
Here are the conditions that must be met:
- The person has Russian citizenship. Foreigners under no circumstances will be able to issue a deduction.
- The applicant must have an official place of employment and income taxed by personal income tax.
- The amount of income tax levied on the applicant's salary should be 13%. No more, no less.
- Educational services are paid from the funds of the potential recipient of the return.
Perhaps this is all. A formally employed citizen who regularly transfers taxes to the Federal Tax Service will be able to easily request income tax for tuition in a tax return.
Important: if an IP claims to be deductible, he will also have to transfer 13% of the profit. Other rates, even if they are higher, are not considered by the tax authorities.
For whose training
Special attention should be paid to the issue of whose studies it is allowed to demand income tax refunds. Not always the applicant will be able to cope with the task.
At the moment, you can return the funds for study:
- himself (regardless of age and form of education);
- for children (more often - until they reach 23 years old, more often on a “point”, but you can pay for a garden / mug / school);
- for brothers or sisters (return conditions are similar in the case of children).
There are no more deals. And every modern person can now easily understand when he has the right to a tax type deduction for educational services.
Amounts and Limitations
What will be the amount of income tax refund for tuition? The answer depends on how much personal income tax a citizen transferred for a given billing period. You cannot get more than the amount of transferred taxes from the applicant's income.
In addition, it is important to consider that the deduction amount in Russia is 13% of the amount under the contract. Accordingly, so much will be able to return to his studies.
There are some limitations that almost everyone is aware of. In total, as a social deduction, it is allowed to receive 120,000 rubles. As soon as the total limit is reached, the applicant will lose the right to a refund.
For the education of each child, brother or sister, you can claim 50,000 rubles. This restriction is ongoing. In the case of their own studies, there are no such restrictions.
Important: the maximum deduction for the year is 15 600 rubles.
In reality, everything is not as difficult as it seems. And it will be possible to return the money quite easily. Especially if you follow some directions.
Where do you accept the request
Refund of income tax for the education of a child, relative or himself is carried out only through certain authorities. Which ones?
So far, the studied service is being provided:
- Federal Tax Service;
- MFC;
- single window services.
In some cases, you can contact private companies. But they charge a fee for their services. Therefore, a similar scenario is not found in practice.
Important: the fastest return on income tax for training is through the Federal Tax Service. Especially if you send the application in person and not by mail. This will significantly speed up the process.
Step by step instructions
What needs to be done to quickly request a tax deduction for tuition? The algorithm of actions is extremely simple. It is necessary to carefully prepare for the operation. The main difficulties are caused by the process of collecting relevant documentation. Otherwise, everything is simple and clear.
The instruction for the return of income tax for training looks like this:
- Prepare a specific help package. It will vary depending on the situation.
- Compose and fill out an application for a service.
- Apply to the registration authority.
- Wait for an answer from the Federal Tax Service. This is not such a quick process.
- Receive funds in the specified amounts to the account specified in the request.
This is where all the actions end. Except for the preparation of certificates for the implementation of the task, the service will be provided without any problems.
Main documentation
Now we will consider what extracts will be required for registration of the income tax for studies. With the right preparation, this is not as difficult as it seems.
Documents for the refund of income tax for training without fail provide:
- statement of the established form;
- identification;
- contract for educational services in the name of the applicant;
- receipts and receipts confirming expenses;
- statement of income;
- billing tax return.
But that is not all. Further, the package of references will vary depending on the situation. What exactly will it be necessary under certain circumstances?
For myself
For example, consider certificates for a refund for your own training. Additionally, a citizen will come in handy:
- specialty accreditation;
- educational institution license ;
- student certificate.
All listed references are presented in the originals. Their copies are also useful. There is no need to certify the relevant components. Therefore, there will be no particular hassle with a social deduction.
For a child
And what documents does the income tax refund for children's education provide? In general, the help package will almost completely coincide with the components listed above.
It is mandatory to attach to the request:
- birth certificate;
- certificate from the educational institution;
- receipts indicating the payment of educational services by the applicant.
Important: if the child has reached the age of 14, you need to bring a minor's passport with you. In addition, in the case of studying at a university, accreditation of the direction and license of the organization are brought.
Brothers and sisters
The most difficult scenario is the execution of a refund for the training of close relatives. As we have said, we are talking about brothers and sisters.
A citizen will need all the references listed above. In addition to the application, statements are made confirming the relationship between the participants in the operation.
Important: sometimes the Federal Tax Service requires proving that other relatives cannot pay for student education. But this is an extremely rare requirement.
How long to wait for an answer
We have already reviewed the sample income tax refund for training (the procedure for implementing the task). And how quickly do they provide the appropriate service?
In general, receiving a tax deduction takes from 4 to 8 months. Sometimes more or less. For about 2-3 months, the Federal Tax Service considers the application, the rest of the time is allocated to transferring money to the recipient's account.
Right to refuse
Can Russia refuse to refund income tax for tuition? We have already studied the documents for the corresponding service and the waiting time for a response. How legal is a deduction of deduction?
At 100%. The Federal Tax Service may refuse to refund money for certain services, but only if there are grounds for this. The corresponding decision with the justification must be submitted in writing.
Most often, failures occur if:
- the applicant does not have income taxed by personal income tax;
- the person brought an incomplete package of papers (or certificates invalid / fake);
- the applicant is not a citizen of the Russian Federation;
- the limit of funds laid as a deduction has been exhausted.
Important: a refund can be requested immediately for 3 years of study. And the right to receive funds is retained 36 months after payment of the relevant services.