Many of us, not having enough information, are very distrustful of taxes and everything related to them, relying entirely on the issues of their payment to our employers. Meanwhile, in some cases, some of them can be returned in the form of social deductions.
There is a popular belief that it is almost impossible to get them because of the large number of necessary documents and bureaucratic red tape. But for those who once figured out the procedure, filing a declaration no longer looks like such a frightening event.
A tax deduction for studies is one way to return part of the funds paid to the treasury. Next, we will understand in the order in which it was received.
A deduction for training - to whom is it due? In what size?
Those who can expect a tax refund in this case can be divided into those who pay for training on their own and those for whom the next of kin do it.
In the first case, everything is quite simple: it is possible to receive a tax deduction for studying for tuition at a preschool, secondary or higher educational institution, studying a foreign language or taking courses at a driving school. Thus, there are no restrictions on the type of establishment. The institution, however, should be licensed to conduct educational activities. In the absence of a license, a deduction cannot be obtained.
The maximum amount to be refunded is 15,600 rubles per year (13% of 120,000 rubles). It is such an upper bar of the cost of study adopted by the state. The indicated amount can be obtained only if the amount of income tax paid to the treasury is not less than this amount, and the tuition fee is 120 thousand rubles.
If for children (their age should not be more than 24 years old) education is paid by parents, brothers or sisters, the tax deduction for studies can be obtained only by studying at the faculties of the full-time department.
The maximum amount of funds that the state is ready to return, in this case is 5600 rubles per year (13% of 50,000 rubles). The indicated amount can be received for one child, that is, if there are several children, compensation can be received for each.
You can apply for a deduction no earlier than the next year after paying for your studies (if tuition is paid in 2012, part of the personal income tax return can be received in 2013, 2014 and in 2015). Thus, the student / student or his relatives have 3 years to apply.
Refund of personal income tax for training - necessary documents
In addition to a passport and an application to the inspection, it will be necessary to provide:
- completed declaration;
- proof of income in the form of 2-personal income tax;
- copy of the license of the educational institution;
- copy of the contract for educational services;
- confirmation of payment for training.
If you receive a tax deduction for the education of a child / children, you will additionally have to request a certificate (an indication of the form of study) and a birth certificate of the student and his brother / sister if they pay for his education.
In conclusion, it is worth noting that the tax refund period is four months from the date of filing the declaration.