Taxes on money spent on education can be refunded.
The state provides such assistance to students and their parents.
You just need to write an application for a tuition tax refund and attach documents.
The rules for receiving the deduction are set by the country. It allows the following to be included in the amount of personal income tax:
As you can see, contributions to your own education provide a tax deduction in any case; you can help relatives only until they are 24 years old and only for full-time studies.
An educational organization must have a state license so that studying there gives the right to a tax deduction. Moreover, this can be not only a university, but also a school, kindergarten, sports, music or other additional school; advanced training courses also count.
You cannot include tuition fees from maternity capital in your tax deduction.
Training costs determine the amount of income on which the state does not charge personal income tax.
The Tax Code establishes a maximum “preferential” figure of 120 thousand rubles for all types of social deductions in total.
You can reach the maximum level of deduction for education only by paying for your own studies or the studentship of your brother or sister.
Children's education can provide a deduction of only 50 thousand rubles per year. At the same time, the amounts add up: for example, you can pay 70 thousand for your studies and 50 thousand for your child, the deduction will be 70 + 50 = 120 thousand rubles.
The personal income tax rate is defined in Russia as 13%, which means that the maximum benefit from the tax deduction will be 120 × 0.13 = 15,600 rubles. All amounts over 120 thousand will give only the maximum deduction.
A tax deduction is given for amounts paid during the year, regardless of the time of study. This means that, having paid in advance for 3 years of study, you will only receive one tax deduction.
If the total cost of training is more than 120 thousand, then for the maximum tax deduction it is better to pay it once a year and apply for a tax refund every year.
Spending on education can only be proven with payment documents addressed to the taxpayer.
Tax officials will not believe an application for help for a brother’s studies if, according to the documents, he paid on his own - in such a situation, only the brother himself can receive a deduction.
In 2015, two friends Musechkina and Pusechkina sent their sons, who were the same age, to university for paid places.
The guys ended up in the same group and their tuition fees were the same: 80 thousand rubles a year.
Musechkina forked out and donated her savings for her son’s education, paying 320 thousand rubles for 4 courses at once. Pusechkina decided to take her time and pay 80 thousand every year.
That same year, the friends went to study themselves, paying 60 thousand rubles for several courses. Having learned in courses about tax deductions for education, both decided to return part of the money to themselves.
When filling out the documents, it turned out that Musechkina spent 380 thousand rubles on education in 2015, of which 320 were spent on her son. The maximum amount for a deduction for expenses on a child’s education is 50 thousand rubles; together with the cost of her own education, Musechkina submitted an application for a deduction from the amount of 110 thousand rubles and will receive 14.3 thousand rubles at the end of the year.
Pusechkina also went over the cost of a child’s education and will include in the application only 50 thousand rubles for him and another 60 thousand for herself, so Pusechkina will receive the same 14.3 thousand rubles in 2016. But at the end of the year, she will again include in the application 50 of the 80 thousand rubles for the second year, then for the third and fourth, and will receive 6.5 thousand rubles in deductions for her son’s studies in 2017, 2018 and 2019.
The Tax Code provides two options for social deductions for education: in the year when teachers received the money, or in the next three years after, the options can be combined.
The first option “works” only with taxes that are paid from wages.
Having paid for the training, you need to confirm the right to deduction with the tax office and take this confirmation to the accounting department. From now on, the employer will not charge 13% of salary income until it chooses a “preferential” amount.
An application to the tax service to receive a deduction under this scheme is written according to the form from the letter of the Federal Tax Service of Russia, numbered ZN-4-11/21381@. In the application you will need to indicate your full name, passport details, tax identification number, as well as employer data: full name and tax identification number of a private entrepreneur, or the name, tax identification number and checkpoint of the employer company.
The application itself indicates in tabular form the amounts from which it is planned to receive a deduction, and where they were spent, including on your own or someone else’s education. Payment documents are attached to the application.
Not all income is taken into account when calculating alimony. You will find out from which income alimony is not withheld.
The second option involves crediting the personal income tax already paid for the past period to a bank account.
You can immediately prefer this way; you can make part of the deduction according to the plan of the first, and if the amount remains, write it on the second.
For example, payment for training was made in September, and the applicant received less salary by the end of the year than he paid for training. In both cases, payment is allowed under Art. 78 Tax Code of the Russian Federation.
In this way, you can receive a deduction only with a completed 3-NDFL tax return after December 31 of the year in which the education was paid. In addition to it, you must attach payments for the same year, a copy of the agreement with the educational institution and copies of payment documents.
To deduct for a child, brother or sister, you need to add a certificate of full-time education (if not in the contract), as well as a birth certificate, documents of a guardian or a certificate of relationship.
An application for a tax deduction is added to this set, the new form of which is specified by order of the Federal Tax Service number MMV-7-8/90@. This is a universal document for four articles of the tax code, and some of the fields in all deduction applications will be the same.
In the body of the application you must indicate Article 78 of the Tax Code of the Russian Federation, the word “paid”, the tax – “NDFL”, indicate the tax payment period (year).
The applicant is required to write down the budget classification code corresponding to the payment of the tax - the personal income tax has four such BCCs, and a deduction is possible for three of them.
How to correctly fill out an application for a personal income tax refund on educational expenses? What documents are required to return personal income tax? And much more in this article.....
The application form was approved on February 14, 2017. order No. ММВ-7-8/182@ and should be used when applying for a tax deduction for a refund for training, for treatment, or a property deduction.
Any taxpayer can return part of the amount for training expenses. Income tax refund is carried out in the amount of 13% of the amount spent on training. The law also establishes a maximum deduction amount of 120,000 rubles, on which personal income tax will be calculated at 13%. The maximum refund amount will be 15,600 rubles.
The maximum deduction amount will be 50,000 rubles for each person if you are preparing documents for a return for a brother, sister or children.
If you have not paid your tuition fees in the year in which you paid, your refund will be denied.
A tax refund can be issued not only for training, but also to collect the necessary package of documents and.
For all of the listed types of personal income tax returns, an application must be filled out.
This application with the entire list of required documents is submitted to the Federal Tax Service at the place of residence or registration.
You can download the new application form 2017 in PDF format for free at the end of this article.
It is possible to draw up documents for a personal income tax refund for education for yourself without age restrictions, for children or a close relative (up to 24 years old).
How to correctly fill out a 2017 application for a personal income tax refund for education
How to download the program 3NDFL declaration on income from the purchase of an apartment, instructions and example of filling out -
After you have submitted the 3NDFL declaration for training and the application form to the Federal Tax Service with all the necessary documents, verification of the information provided and the correctness of the calculations made takes 3 months from the date of submission of the documents.
If the data in the declaration is not provided correctly, employees of the Federal Tax Service will contact you for clarification.
If, after 3 months, you are approved for a personal income tax refund on training expenses, then within 1 month the funds will be transferred to the specified details in the application.
The entire procedure for reviewing and returning funds takes about 4 months.
Download applications for personal income tax refund on educational expenses in PDF format
The use of a deduction for training reduces the tax base for personal income tax of a person who has taxable income.
You can take advantage of the benefit by contacting the Federal Tax Service with an application, a 3-NDFL declaration and documents confirming your right.
The tax refund is carried out by the Inspectorate or the employer.
Social deduction allows you to refund part of the expenses incurred when paying for your own education or close relatives.
A deduction in the amount of expenses incurred is applied to the tax base for personal income tax - income received in the calendar period. Refunds are subject to tax withholding limitations and deduction limits.
Peculiarities tax deduction:
Benefit amount depends on the category of persons whose tuition fees were paid by the taxpayer. The procedure for providing a deduction, the categories of persons whose training is preferential, document flow is established by Art. 219 of the Tax Code of the Russian Federation. The legislation does not establish restrictions in relation to educational institutions. It is allowed to claim deductions for training received in government or commercial institutions.
There is an opportunity to receive a benefit if compliance with conditions:
Tax refunds are not made on deductions of expenses compensated by the enterprise (the taxpayer's employer), social fund, maternity capital or other structure. The deduction is provided only to the individual who incurred the expenses.
Tax refund produced at cost, incurred:
A refund of previously paid tax is made for the 3 years preceding the application to the Federal Tax Service.
For example, if an application to the Federal Tax Service is made in 2019, the deduction can be claimed for the 2016-2018 years of study. The declaration must be submitted within the calendar year following the year in which the expenses were incurred. Statute of limitations established in the Civil Code of the Russian Federation and equal to 3 years. Once the limitation period has expired, no deduction will be granted.
To receive a deduction, training time does not matter. The fact that the student is on academic leave does not affect the tax refund. When determining the limitation period, the calculation of the period for claiming a deduction takes into account the year the payment was made. As payment documents Standard forms are accepted - a statement for a transfer from a current account, a receipt for a cash contribution, and others.
The amount of social deduction provided for training is marginal limit, established in Art. 219 of the Tax Code of the Russian Federation. Payment for training of the taxpayer himself is limited to 120,000 rubles annually. The amount of deduction for educational expenses of relatives is set at 50,000 rubles, provided for each person.
The peculiarity of providing a social deduction is the presence general limitation for all types of deductions. The full amount of the benefit in the amount of 120,000 rubles spent on training can be applied only in the absence of other declared deductions of the social category - treatment, purchase of medicines, participation in non-state pension insurance. If there are several types of deductions in a tax year, a person has the right to choose.
Let's consider the case of a tax refund when paying for children's education.
Citizen Konev A.A. has income from the usual type of activity as an employee. In 2018, A.A. Konev received income in the amount of 300,000 rubles. A person has three children and paid for their education in 2018 in the amount of (50,000+40,000+40,000) = 130,000 rubles.
Let's say the employee did not use the right to a standard deduction and applies only the social deduction. The amount of tax payable before applying the benefit: 300,000 * 13% = 39,000 rubles. After checking the documents by the Federal Tax Service, the citizen was given a deduction in the full amount of the children’s paid education. The amount of tax payable by an employee in 2018 decreased and amounted to (300,000 - 130,000) * 13% = 22,100 rubles. Citizen Konev A.A. has the right to return tax in the amount of 16,900 rubles. 
To receive a benefit in the form of a deduction with a subsequent refund of overpaid tax, you will need provide a 3-NDFL declaration with supporting documents attached. The forms confirm the fact of training, payment, relationship and the presence of taxable income. Submitted as a separate document statement for a refund.
Part applications When receiving a deduction for the taxpayer’s own education, it includes:
The list of documents may be expanded at the discretion of the territorial Inspectorate of the Federal Tax Service. Thus, some authorities oblige to provide an acceptance certificate for services, additional annual agreements to the contract and other forms. The main list of documents of the Inspectorate is published on the official website or information stands. In a number of cases, the inspector who inspects the right to benefits may request the submission of clarifying documents.
When applying for a deduction for educating relatives In addition to the main list of papers, the following are submitted:
If the payment documents for training of relatives accidentally indicated a non-payer, you will need to provide a notarized power of attorney for the right to pay a specific amount on the specified date under the agreement. The opinions of the Federal Tax Service on the issue of payment details differ, which creates preconditions for refusal when depositing amounts by third parties. If a payment document is issued for the spouse of the benefit applicant, a marriage certificate must be attached.
Control over the taxation of individuals and the provision of benefits is carried out by the territorial Federal Tax Service.
To receive a deduction required:
Submission of documents for benefits is carried out in person, by mail or through an authorized representative. The taxpayer can exercise the right to submit documents through a personal account opened on the official website of the Inspectorate. Using a personal account allows you to save time and provides the opportunity to track the moment the verification is completed.
Refunds of overpaid tax amounts are made in cashless form.
After the end of the desk audit, the amount of overpayment is taken into account in the personal account of the taxpayer, which is broken down by type of tax. Transfer of funds to a person’s current account is carried out on the basis of an application and according to the data provided in the document. If you do not have an account, you will need to open one at any bank branch.
The application is drawn up by the person in writing according to the sample provided by the Federal Tax Service.
Applies form of compilation statements:
The document is signed by the taxpayer personally with a transcript of the full name and date of drawing up the application. It is possible to submit an application for transfer of the amount at a later time. You can receive the required amount within 3 years from the date of completion of the desk audit. After the expiration of the period, the amount remains in the taxpayer’s personal account, but it is not possible to use it (offset, return).
A deduction for a child’s education is provided only when paying full-time, which involves attending permanent and regular classes at the institution. In full-time or evening studies, studies are carried out on an irregular basis and are applied in universities or institutions of secondary specialized profile.
Courses, studies at a driving school, sections or hobby groups cannot be provided in evening or correspondence forms. Training is carried out on a regular basis, which makes it possible to classify training as full-time. To confirm the fact of regular study, you must provide a certificate or have a footnote in the contract.
The expenses claimed to receive a deduction include only payments for training provided. No benefit is provided for related amounts. For example, if the cost of a foreign language course includes lunch, the amount should be excluded from the cost. To obtain the exact amount of expenses not related to training, you will need to additionally provide an estimate of the institution's costs for a specific student.
About this type of social tax deduction, see the following video:
Dear readers, we are pleased to once again provide you with educational material. It will talk about tax deductions for tuition fees. In what order are you required to return the money spent on education and how to write an application for a tax refund?
The article will be useful to those citizens who want to receive a tax refund. Payment for studies is made if there is an agreement with the educational institution for the provision of services. From this amount you can deduct personal income tax in the amount of 13%, which will be paid additionally for the taxpayer from the budget.
Attention! Submitting an application is a prerequisite for obtaining a tax deduction from tuition fees.
In a situation where the taxpayer spent money on paying for his own education or close relatives, he has the right to count on some relief. What it is and by whom it is read, we will examine in this chapter. Below we present to your attention a sample application and a completed form, which you can use as an example for your own preparation.
Art. 219 of the Tax Code in paragraphs 1-2 talks about providing a deduction for training.
So, the features of the purpose of the tax deduction for education:
On a note! If the payer’s income is less than the funds he paid for training, he will be returned from the budget only the amount actually paid there for the year.
The recipient of the application for a deduction can be either the employer or the tax authority. If the payer intends to resolve the issue through the Federal Tax Service, then you need to be prepared for the fact that the deduction is paid after a year has passed from the moment the payment was made. This period is maintained to determine the amount paid to the budget.
Important! The maximum period within which a person can take advantage of the deduction is three years from the date of payment.
Procedure for submitting an application to the Federal Tax Service:
Theoretically, applications for deductions do not need to be submitted separately, since the NFL-3 declaration contains the specified deduction. But since this sample document does not provide columns for the payment details by which compensation will be transferred, an application is still necessary.
The law does not establish a standard application form. Therefore, you can write it in any form. A tax inspector cannot refuse to accept a form that contains all the necessary information. But to make it easier for the taxpayer to write an appeal, a certain sample is provided.
The law does not establish a mandatory application form for deductions; however, the tax service has established a certain standard. To avoid disagreements and corrections, it is recommended to submit an application according to the form approved by the Federal Tax Service.
Our website provides a sample, following which you can fill out the form provided for downloading in form 111251.
An application for a deduction when paying for studies is submitted to the tax office after filling out all the sheets, there are three in total. The first page contains the applicant's data and deduction information. The second sheet is intended for entering bank details, which will be used to transfer refundable funds. The third sheet includes the personal information of the applicant for payment. Passport information + place of registration.
Attention! You can fill in the data by machine, but the signature must be “live” by hand.
Attention! The amount in the application must match the figures from the personal income tax declaration-3. It fits into line “50”.
At the very end of the first sheet the code “02” or “03” is placed, depending on whether you are submitting the application personally or through a representative. If you brought it yourself, then put “03” and indicate your phone number + date + signature. When delegating powers to a third party, indicate “02” + full name + data on the power of attorney.
If necessary, you can get a statement with the details of your card/current account at the bank branch where you opened it
After your full name you need to indicate the code of your identity document:
Attention! If the TIN is filled out on the first page, then the third sheet can be left blank.
As noted above, before submitting the application, a 3-NDFL declaration is submitted. In addition, you need to submit the following documents:
- Question: Can I submit my son's card account if I claimed a deduction?
Answer: No, the account owner's details must match the applicant's details.
A tax deduction is the return to citizens of part of the money spent on personal social needs: health care, education, all kinds of pension and insurance funds, and more. When deducted, the funds spent by taxpayers on personal needs are compensated from the taxes they previously paid (personal income tax).
Let's talk about one of these deductions - for expenses incurred by citizens to obtain education. We list the main conditions necessary for the return of funds spent on training:
The law does not restrict citizens from choosing the jurisdiction of an educational institution for which a tax deduction is paid for training. You can get an education in Russia or abroad.
The law provides for the following conditions for compensation of training costs:
Russian legislation does not provide comprehensive information about what documents are presented to obtain a deduction for education. However, in 2017, the Ministry of Finance and the Federal Tax Service of the Russian Federation identified such documents.
Citizens are paid tax deductions for the education of their children, or for their own education, regardless of the form of the educational process: full-time, part-time, full-time, evening, etc. The decision on a tax deduction does not depend on the type of educational institution.
With regard to granting a license to an educational institution, there is one exception - this requirement is not necessary for cases where training is carried out directly from an individual entrepreneur, without hiring teachers. Obtaining an individual entrepreneur license is not provided for by law.
Anyone wishing to apply for a deduction submits the necessary documents to the territorial tax office, which checks the completeness and accuracy of the information contained therein. You can take the documents attached below as a sample. The inspectorate notifies the taxpayer of the results of the completed audit. If the decision is positive, a non-cash transfer is made in his name.
Payment of this deduction is allowed only for the already paid period of study. Documents for deduction are submitted a calendar year after payment for studies. In practice, the tax office transfers money for deductions 3-4 months after the applicant submits documents.
The amount of compensation paid for training costs should not exceed the amount of personal income tax paid for the year.
Advice! If the salary of one of the parents does not allow you to receive tax compensation in full, register the missing amount for the second working parent.
The tax deduction is paid for the full time of study, not excluding academic leave.
Important! The tax deduction amounts received by citizens are not subject to taxation!
Using a tax deduction, you can get a refund of the money paid for training in a driving school.
Tax deductions for compensation of funds spent on training are classified as social deductions, along with deductions for health care or charity expenses.
In 2017, the legislation regarding the payment of tax deductions was changed. Clause 2 of Art. 219 of the Tax Code of the Russian Federation allows citizens to receive compensation for funds spent on training from their employers.
Now citizens at the place of work can be provided with deductions for the following types of expenses:
Compensations for the listed types of social expenses of citizens can be paid before the end of the reporting period, subject to the following conditions:
The application of new tax deduction rules adopted in 2017 allows citizens to choose the types of their own expenses that can be reimbursed through tax deductions. Practice will show whether this innovation will make it more convenient for employees and employers.
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