Tax deduction for children's education. Tax deduction for education Social deduction for education required documents

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You can return 13 percent of the amount if:

The educational institution must be official (is).
You pay income tax

The deduction is not provided if the educational institution does not have a license (for example, when attending one-time seminars to improve acting skills).

It is possible to return 13 percent of tuition fees in the following payment cases:

Own training. In this case, the form of education does not matter (it can be full-time or part-time).
For a child, brother or sister before they turn 24 (full-time only).
For a ward person until he reaches the age of 24 (full-time only).

Fact
It will not be possible to get money if education was paid for using maternity capital

You can get some money back when studying at the following educational institutions (if they have a license):

at the university
school;
kindergarten (applies only to institutions providing educational services, maintenance in kindergarten is not taken into account);
when a child receives additional education (for example, when attending a sports or dance section);
upon receipt of additional education for an adult (for example, in a driving school).

Tax deduction amount

The amount is limited in the case of:

If education costs are incurred in relation to children, brothers/sisters or wards, then the amount can be no more than 50,000 rubles annually for each person.
If the costs are incurred by yourself, then the amount can be up to 120,000 rubles annually.

It is important that the indicated amount also includes other social deductions.

13% from 120,000 rub. = 15.600 rub. This is the maximum amount that can be returned when submitting documents to the tax authorities. You can only receive funds the following year after expenses. For example, if you transferred money in 2017, then you can only apply for money in 2019. The exception is if you receive funds through your employer, in which case you will not have to wait until the end of the calendar year.

Calculation example

Calculation of deductions for your own training.

Petrov K.E. studies at a local technical school on a part-time basis. The cost of education is 65,000 rubles per year. This amount does not exceed the established maximum of RUB 120,000. Therefore, to determine the amount, it must be multiplied by 13% (the amount of income tax paid).

Total = 65,000 * 13% = 5,000 rubles, which will be monetary compensation.

An individual applying for relief can use the following methods:

Register with the tax authorities, for which you should collect the appropriate package of official papers and generate a 3-NDFL calculation. The documentation is submitted to the fiscal authorities at the end of the reporting period - in 2019, permission to receive benefits for 2017 is used.

The package of documents must include:

statement;
certificate 2-NDFL;
a copy of evidence of relationship;
an agreement issued for a citizen;
receipts and checks confirming the fact of payment for services;
declaration;

Apply through your employer, for which it is necessary to submit permission from the fiscal authorities to obtain it.

The discount must be used before the end of the reporting period, and for this the following package is formed:

statement;
notice of permission;
a copy of evidence of family ties;
a copy of the educational institution's license;
contract;
consumables or receipts for payment of services.

Important
There is a difference between the two options - in the first case, the taxpayer receives the total amount of the discount one-time for the next year, and in the second case, the organization does not withhold personal income tax on a monthly basis until the deduction is fully repaid.

Declaration

The 3-NDFL calculation for receiving the benefit is provided for the next year at the end of the reporting period on a date convenient for the taxpayer. The report is checked for 3 months, and if they agree, tax officials transfer the money no later than 1 month.

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You can receive a tax deduction for education in 2017 from the tax office after the end of the tax period (i.e., starting in January 2018).

You can receive a tax deduction for your education for any form of education (correspondence, distance learning, full-time, etc.). It doesn’t matter which educational organization you studied in: Russian or foreign. The main thing is that the organization has educational status in accordance with the legislation of the country where it is registered.

The deduction is provided in the amount of actual training expenses, but not more than 120,000 rubles per year. By taking advantage of the deduction, you can return 13% of the income tax that was withheld from you and transferred to the budget by your employer.

List of documents for registration of deductions

A tax deduction for education in 2017 can be obtained by contacting the tax office with the following package of documents:

Declaration 3-NDFL in the original (to fill out the declaration 3-NDFL, we recommend using the services of our website). You also need to attach the original “Application for tax refund” to the 3-NDFL declaration (on our website the application is filled out directly with the 3-NDFL declaration).
Certificate 2-NDFL from your place of work (original);
The agreement with your educational institution, as well as all additional agreements in case of changes in tuition fees or other changes - a copy;
Receipts or other payment documents confirming payment for your training - copies;
License of your educational institution - a copy (if information about the license is not contained in your agreement with the educational institution). If you studied in an educational organization of a foreign country, then you must provide documents confirming the status of this organization as an educational one.

Who can return a tax deduction for a child’s education?

You can also receive a tax deduction for education in 2017 in relation to your children under the age of 24 who are studying full-time.

Any of the parents can apply for a deduction, regardless of which of them has documents confirming the expenses for the child’s education. The mother can receive a tax deduction even if the agreement and payment documents are issued in the name of the spouse (father of the child). The deduction is limited to 50,000 rubles for each child in total for both parents.

The deduction is provided not only for a child’s education at a university, but also for receiving preschool (kindergarten) or additional (music school, sports school, etc.) education.

Submitting documents to the tax office

The tax deduction for education in 2017 is provided only on the basis of documents submitted by you to the tax office. You submit the 3-NDFL tax return with a full package of documents to the tax office at your place of residence (the mark of the place of residence is indicated in the passport).

Documents or their copies are submitted in one copy. But we recommend printing out the declaration in two copies (both must contain a signature, date, and so on).

You can submit the declaration and documents in person when visiting the tax office, through a representative (the representative will need to issue a notarized power of attorney), electronically through the taxpayer’s personal account, or by sending them by mail. When contacting the tax office in person, do not forget your passport, which will be needed to verify your identity. On your copy, ask the inspectorate employee to mark the acceptance of the declaration. Keep this copy of the return in case you need to prove that the return was filed. You can also print out the application in two copies (if you have one) and ask to mark it as well. There is no need to certify copies of documents, but we recommend that you have the originals of the submitted documents with you so that the inspector can compare them with the copies made.

When sending declarations and documents by mail, copies are also not certified.

By sending a package of documents in electronic form, you will certify them with your electronic digital signature.

An application for a refund of overpaid tax can be submitted simultaneously with the declaration and documents. All you have to do is wait until the money arrives in your account.

By law, the tax inspectorate has three months to conduct a desk audit of your documents and one month to make a decision on granting a deduction and transferring money. After the expiration of the specified period, that is, 4 months after submitting the documents, the amount of the refunded tax should be credited to your account.

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A parent who is officially employed and has paid for the child’s education can apply for it. The amount of the deduction depends on the cost of training, but cannot exceed both the citizen’s annual earnings and the limit established by law. In turn, the amount of funds returned cannot exceed the taxes paid to the state.

In order to pay for training, you must contact the territorial body of the Federal Tax Service (FTS) or your place of work. In both cases, the applicant will need to provide an almost identical one.

Is social tax benefit, thanks to which personal income tax (NDFL) can be returned (partially or fully) to a citizen who spent his money on paying for his child’s education.

Photo: unsplash.com

Social tax deductions are regulated by Art. 219 of the Tax Code (TC) of the Russian Federation. Regarding expenses for children they are relied upon in the following cases:

education (up to 24 years of age on a full-time basis);
treatment (up to 18 years);
contributions for voluntary life insurance;
contributions to non-state pension funds;
voluntary pension insurance in favor of a disabled child.

Tax deduction for education in 2019

A person who wants to receive a tax deduction must work officially- accordingly, regularly pay personal income tax. Then he will have the opportunity return 13% from the amount paid for the child’s education, but not more than the total amount of personal income tax for the past tax period (calendar year).

Attention

You can return preferential funds by studying not only in government institutions, but also in private ones. Main - availability of a license or other document confirming the status of the educational organization.

Income tax refunds can be made for the past period: in this case, the amount returned is has already been paid taxpayer to the state. And can be taken into account in future salary, which will be transferred with a smaller personal income tax deduction or without any deduction at all.

In the first case, you must apply for preferential funds to the Federal Tax Service when the calendar year in which tuition was paid ends. In the second - to the accounting department at the place of work, while it is not necessary to wait for the new year, but preliminary confirmation from the tax office will be required.

The deduction is provided when receiving not only the first professional education, but also the second, but only until the child turns 24 years old.

Who is eligible for the deduction?

In 2019, persons are entitled to receive benefits from the state: who paid for their studies in an educational organization:

to ourselves: in this case, you can study both full-time and part-time, but at the same time work and pay income tax;
to my children, as well as brothers or sisters (only for full-time studies).

The deduction for the child’s education is based on the entire period including academic leave until the student reaches the specified age. The current guardian (trustee) can receive it until the age of his ward, and the former - until the age of 24.

Attention

If the place of registration of the child differs from the registration of the parents, the right to receive a deduction belongs to his parents saved.

You can get a deduction not only when studying at a university, but also in other public and private educational institutions. The following may act as an educational organization:

kindergartens and schools;
colleges, vocational schools;
institutions of additional education for children (for example, music, art and sports schools);
foreign language schools;
driving courses, etc.

Tax deduction for children's education in 2019: sizes, limits

The amount of the tax deduction depends on the amount of money paid for training during the year, but cannot exceed annual income of a citizen. In addition, the law provides for limits:

The maximum deduction for a child's education is 50,000 rubles per year(in accordance with clause 2, part 1, article 219 of the Tax Code), accordingly it will be possible to return: 50000 × 0.13 = 6500 rubles.
By paying for your education (or that of your brother or sister), you can receive a deduction in the amount of up to 120,000 rubles per year(according to paragraph 7, part 2, article 219 of the Tax Code), that is, the amount of refunded funds will be: 120,000 × 0.13 = 15600 rubles.

If at the same time the citizen has the right to receive other social deductions, then this limit will be general for all their types. However, the deduction for children’s education will be taken into account in any case. separately.

Example. The cost of Grigory’s education at a higher educational institution in 2017 was 130,000 rubles. The salary of his mother Ekaterina, who pays for his education, for 2018 is 204,000 rubles. The income tax paid by the woman for 2018 was 26520 rubles.

Due to the fact that the maximum deduction amount is 50,000 (instead of 130,000 actually paid to the university), Ekaterina will be able to return 6500 rubles(even though 13% of 130,000 is 16,900).

How to get a tax deduction for education

You can receive a social tax deduction for a child’s education from the state in one of two ways: through the employer or directly from the Federal Tax Service. When receiving a deduction through the employer, the employee needs:

As a result, the employee will receive wages no income tax withholding until the total amount of the due deduction is reached. The basis for this is a notification issued by the Federal Tax Service.

Attention

If the child’s education is paid for from maternal (family) capital, then the deduction not allowed.

In the second case, when the deduction is received in tax, the parent must provide the necessary information, including a completed declaration in form 3-NDFL. As a result, the employee is transferred to his bank account all due amount at once for the past tax period.

You can return overpaid tax through the Federal Tax Service only after the end of the calendar year in which payment for educational services was made, but no later than 3 years from the moment of payment.

Tax deduction for studies 2019: what documents are needed?

To receive a deduction for a child's education through the tax office Parents must provide the following documents:

return application overpaid income tax indicating the details for transferring funds;
tax return 3-NDFL(to be filled in independently);
certificate of income received 2-NDFL(ordered from the accounting department at the place of work);
contract in the name of the applicant, concluded with the educational organization:
- if the contract does not specify the form of training, you must take certificate in the dean's office;
- in the absence of a number licenses institution in the agreement, a copy of it is also provided;
- if the cost of training has been increased (and, accordingly, differs from that specified in the contract for the provision of services), then you will also need to provide additional agreement(or other document confirming the increase in payment);
birth certificate child;
for guardians (trustees) - a document on guardianship (trusteeship);
documentation, confirming payment educational services (receipt, check, payment order, etc.), the payer must also be listed applicant.

Attention

To submit documents you must have with you copies and originals documents. Copies are certified by a Federal Tax Service employee after checking them with the originals.

2019-08-15

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A social tax deduction is an amount determined by law that reduces the amount of taxes or the return of a share of personal income tax paid in connection with expenses for the purchase of housing, education, etc. This privilege is granted to Russian citizens who work under an employment contract or agreement with mandatory payment of taxes or simply pay personal income tax in the amount of 13% of total income.

Social deduction is the right to reduce the amount of personal income tax and other payments. Social deductions are allocated for training, treatment, non-profit funds, non-state pension insurance and the funded part of the labor pension. To receive a social tax deduction, the applicant must work officially, and his employer must pay funds to the state budget in the amount of 13%.

The rules for personal income tax compensation are prescribed in Art. 219 of the Tax Code of the Russian Federation. You can claim a tax deduction if the payer spent the funds on treatment, study, charity and non-state pension funds.

Social tax deductions for charitable purposes are provided for citizens who provide financial assistance throughout the year to non-profit companies that engage in charity and focus on the social sphere. The amount of this deduction does not exceed 25% of the taxpayer’s earnings.

Who can take advantage of the deduction and under what conditions?

All individuals who have spent on expensive treatment, training and other costly services can apply for a social tax deduction. These include transactions for the purchase and sale of housing, land, and the payment of a mortgage loan.

The following categories can receive a refund:

Officially working citizens who pay 13% of personal income tax to the state budget.
People of retirement age have expenses for treatment, but their officially employed children have the opportunity to receive compensation.

Children's social tax deduction can be received by their parents, which is spent on their education. This payment is due when the employee regularly pays personal income tax throughout the year to the state budget.

The owner of the purchased property or the person who purchased medicines, paid for expensive medical services, studies, etc. has the right to withhold a deduction. Money is also returned for expenses on educational activities of an individual entrepreneur.

To apply for compensation, taxes do not have to be paid on account. capital, other public funds, as well as money of third parties. Although the state provides a social refund when paying off a mortgage.

Amount of social deduction

According to Art. 219 of the Tax Code of the Russian Federation, an employee whose employer regularly deducts 13% of personal income tax on earnings to the state budget can claim social tax deductions.

There is a limit on expenses that affect the receipt of a tax refund, and its amount can be up to 13%, according to the personal income tax rate. According to the law, the amount of social deduction is no more than 120 thousand rubles per year. The payment will be provided by increasing the tax rate allowance.

Process of receiving a deduction

In order to apply for a deduction, you can go to the Federal Tax Service or your employer. This will determine how reimbursement is provided. An application must be submitted to the Federal Tax Service after the year in which the applicant spent on the deduction.

To receive compensation, you must have the originals of the following documents with you:

passport;
reporting 3-NDFL;
document in form 2-NDFL;
statement;
documents certifying expenses;
an agreement with a company that provides certain services;

Through the tax office

If a citizen decides to apply for a deduction through the Federal Tax Service, he must give all the documents to the tax inspector and send an application for a tax deduction to the Federal Tax Service. This can be done in the following ways:

Deliver the package of documents for social return to the Federal Tax Service in person. This method is advantageous in that an authorized employee will immediately look at the entire package of documents in front of you and inform you that you will have to bring more or correct them in order to receive social benefits.
Send the application and documents to the Federal Tax Service by mail. This option will save significant time. A Federal Tax Service employee can refuse to issue a social deduction or ask for an additional document only upon request.

Through the employer directly

Social deductions for employees at work are provided by the employer, who is a tax agent. To receive money from the employer, you will have to receive a notice of the right to compensation from the Federal Tax Service.

You should draw up and submit an application for social deduction to the Federal Tax Service on its website. You will also have to send copies of the necessary certificates there and wait up to 30 days. After this you will receive a notification. It should be taken to the accountant at work and an application for compensation should be drawn up there.

The employer will return the transferred tax to the employee in installments every month. If you receive a social property deduction and have not spent all the money, the remaining payments can be transferred to the next year. Then in January you will have to take a new notice for social deductions from the Federal Tax Service.

Several such notices can be issued per year. If you paid for expensive treatment, you need to take a notice of the right to a social deduction. If you spent money on tests and seeing a doctor, claim your right to another reimbursement.

When the compensation limit is completed, personal income tax will be withdrawn from the employee again. The employer and employees of the Federal Tax Service are obliged to monitor this.

Which is better and more profitable?

The final amount of compensation remains the same, regardless of the method of receipt. To return the deduction amount through the Federal Tax Service, you must:

Prepare the necessary package of documents to receive the deduction.
You can apply for reimbursement in person or by mail.
Documents are verified up to 3 months after receiving the application.
The refund period is 30 days from the date of receipt of the application for refund, but not before the completion of the desk audit.
The full amount of the deduction for the past 3 years is paid immediately.

If compensation is issued through the employer, it has the following features:

You must provide documents for social deductions immediately after making expenses.
A full range of documents is not required; you do not have to provide 3-NDFL.
The verification lasts 30 days from the date of application.
The refund period will begin on the next day of payroll from which taxes will no longer be collected.
The compensation amount will be sent upon application.
Payment of social compensation in parts, monthly in the amount of personal income tax from the salary.

Documents required for registration of social deduction

To obtain social compensation, certain documents must be provided. Their list will differ depending on what type of compensation is issued.

Education

To apply for a tax refund for studies, you must collect the following documentation:

Declaration for social tax deduction 3-NDFL.
Passport.
Certificate of income 2-NDFL.
Statement.
An agreement that specifies the price of study. It must be concluded for the entire period of study or there must be an annual annex in the form of an additional agreement.
Receipts confirming study expenses.

To apply for a social deduction for a child’s education, you will additionally have to attach a copy of the child’s birth certificate and a certificate that proves that the child is a full-time student.

Relatives who pay for the education of their relative up to 24 years of age have the right to receive a deduction. An individual has the right to apply for a tax deduction for 3 years.

Social The deduction cannot be used to pay for educational expenses at the expense of mat. capital. You can also apply for compensation when attending additional education. This is a visit to various sections where study is paid.

Treatment

When receiving a social tax deduction for treatment, you should collect the following documentation:

Applicant's identity card.
3-NDFL reporting.
A certificate from a medical institution confirming payment for its services.
Agreement with a medical institution with prices for services.
Medical facility license.

Non-state pension provision and voluntary life insurance

To receive a deduction for pensions and voluntary life insurance, you should collect a number of documents:

applicant's passport;
reporting 3-NDFL;
insurance agreement;
documents certifying payment of contributions;
documents certifying paid tax.

Charity

According to the law, if you spent money on charitable organizations, you will be able to return a certain part of the donated funds to yourself. You can receive up to 13% of the cost amount.

You can receive this type of social deduction by collecting the following documentation:

passport or similar identification;
3-NDFL reporting and application;
receipts certifying expenses;
documents certifying the listed personal income tax.

When and for what period can you receive a social deduction?

You can return payments only for the time when you paid personal income tax. However, you can write reports and return money only in the year following the year of payment. If you incurred expenses in 2017, then you will be able to claim the social tax deduction only in 2018.

In tax legislation there is a concept of a limitation period; it is three years. This means that you can receive compensation for no more than the last 3 years. The processing time for deductions usually takes from 2 to 4 months.

Calculation examples

An example of calculating the social tax deduction for education:

In 2017, Prokopyev V.N. paid 80 thousand rubles for studying at a university. During this period, he received 50 thousand rubles, and paid 78 thousand rubles in tax contributions for the year:

50 thousand rubles. * 12 months = 600 thousand rubles per year.

600 thousand rubles. * 13% = 78 thousand rubles.

In this case, the amount of tax deduction is equal to 80 thousand rubles * 13% = 10,400 rubles.

Calculation of reimbursement for treatment:

In 2017 Mikhailin K.V. paid 100 thousand rubles for the services of a medical institution. He also purchased prescription medicines worth 50 thousand rubles. In 2017, the salary of Mikhailin K.V. equaled 50 thousand rubles. and he contributed 78 thousand rubles to the state budget.

Although Mikhailin K.V. spent 150 thousand rubles on the treatment process, the largest amount of compensation will be 120 thousand rubles according to the law, so Mikhailin will be able to receive compensation based on the calculation: 120,000 * 13% = 15,600 rubles.

Calculation of compensation for charity:

Kostyushkin V.P. earned an income of 400 thousand rubles in 2017, while his employer transferred personal income tax from his earnings at a rate of 13% in the amount of 52 thousand rubles:

Personal income tax = 400 thousand rubles. * 13% = 52 thousand rubles.

During the year, Kostyushkin spent 130 thousand rubles on charitable organizations. The maximum deduction is 25% of the salary, or 400 thousand rubles * 25% = 100 thousand rubles.

Expenses for charitable purposes in the amount of 130 thousand rubles. more than the probable deduction of 100 thousand rubles, so the tax, taking into account the costs of non-profit organizations, will be considered by tax officers from the amount of 300 thousand rubles.

Personal income tax = (400 thousand rubles – 100 thousand rubles) * 13% = 39 thousand rubles.

Taking into account the taxes paid for last year on the earnings of Kostyushkina V.P. – 52 thousand rubles, the tax deduction will be equal to 52 thousand rubles – 39 thousand rubles = 13 thousand rubles.

Calculation of tax refund for life insurance:

In 2017, Sorokina E.A. signed an agreement for insurance and paid contributions for 2017 - 40 thousand rubles. In 2017, Sorokina earned 30 thousand rubles. per month and transferred 46,800 rubles to the state budget. taxes per year.

In this situation, the amount of social compensation is 40 thousand rubles.* 13% = 5200 rubles.

In order to apply for a tax deduction for education, you will need the following documents and information:

for teaching children

copy child's birth certificate;
, confirming the child’s full-time education (required if the contract does not indicate the form of education). Submitted to the Federal Tax Service original certificates
copy of marriage certificate(required if the documents are issued for one spouse, and the other receives a deduction for the child’s education)

When filing a tax deduction for brother/sister additionally provided:

copy own birth certificate;
copy brother/sister birth certificate;
certificate from an educational institution, confirming full-time study (required if the contract does not indicate the form of study). It is submitted to the Federal Tax Service original certificates

When applying for a tax deduction for studying abroad, the following are additionally provided:

notarized translations all documents drawn up in a foreign language;

It should be noted that in order to avoid delays and refusals, you should contact the tax service with the most complete package of documents.

Preparation of documents using the "Return Tax" service

The "Return Tax" service will help you easily and quickly prepare a 3-NDFL declaration and an application for a tax refund by answering simple questions. In addition, he will also provide you with detailed instructions on submitting documents to the tax authorities, and in case of any questions when working with the service, professional lawyers will be happy to advise you.

How to certify copies of documents?

By law, all copies of documents must be certified by a notary or independently by the taxpayer.

To certify yourself, you must sign every page(not every document) copies as follows: “Copy is correct” Your signature / Signature transcript / Date. In this case, notarization is not required.