Three options when you can return the tax deduction for tuition

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The Tax Code of the Russian Federation provides for a social deduction for tuition - the return of part of the tax-free funds paid. An officially employed person has the right to submit a declaration to the tax office and return the money in the amount of 13% of the cost of his education. Money can be received only if a person constantly transfers personal income tax in the amount of 13% of all types of earnings.

When can I return and how much?

You can return the money paid for studies after the end of the tax period. It is allowed to issue a social deduction for education for the last three years in the year of application. Example: a student studied at a university for 5 years, from 2011 to 2016. If he did not file a declaration after each year, then at the end of his studies he will only be able to return the tax for the last three years. The legal framework provides for a restriction on the return of funds. When filing a tax return, the amount of income for the estimated period and the amount spent ontraining, if it does not exceed 120 thousand rubles. If a student spends 120,000 or more for a year of study at the institute, the state will return the amount of 15,600 rubles.

Important: Keep receipts and receipts for payments for general education services. Even if there is a certificate from the accounting department of the institute about making payments to the settlement account, the institution asks for a receipt for payment for a specific period. After the package of documents is submitted, the tax service checks them for errors and reliability. If everything is filled out correctly, the money will be transferred to the account no later than four months later.

Own learning

During the years of study at the institute, an individual returns no more than the amount prescribed by law. A limit of 15,600 rubles is provided for any social deduction. An exception to the rule is charity and large amounts of medical expenses. For example, student Lukin A. P. in 2017 paid 150 thousand rubles for his studies at the university. For 2017, his income amounted to 250 thousand rubles, personal income tax amounted to 32,500 rubles (250,0000, 13=32,500). With a maximum amount of 120,000 Lukin A. P. will refund the withheld tax in the amount of 15,600 rubles (120,00013%).

Important: a student draws up a tuition deduction if he studied full-time at a higher or secondary general education institution (evening, correspondence or full-time). You can apply for a refund for a child or other relatives only if he is a full-time student.

Education of children and relatives

The social deduction for the education of children is 13% of the amount spent on their education. The law sets a threshold of 50,000 rubles, which means that it will be possible to return 6,500 rubles for one year of study. If there are two children, then, accordingly, the amount will be equal to 13 thousand rubles. The exemption can be issued under the following conditions:

1. Students under 24 years of age.
2. He is studying full-time.
3. The legal representative (parent) draws up a contract for general educational services for himself.
4. Parents pay for all checks and receipts.

Tax deductions for the education of their children in the IFTS are issued by the father or mother.

Approximate calculation: in 2017, Petrov V. S. paid 20,000 rubles for his daughter's studies at the institute. He paid 25,000 rubles for his youngest son, who is studying at a technical school. For the year, Petrov V. S. received an income of 200,000 rubles. Income tax deduction to the IFTS amounted to 26,000 rubles. The daughter was educated at the correspondence department, so her father will not be able to issue a deduction for her. For the second child, it will be possible to return the amount of 3250 rubles (25,0000, 13).

The Tax Code, in accordance with Article 219 (clause 1., subclause 2), clarifies that it is possible to receive a social deduction for the education of siblings if the taxpayer has contributed money for the education of his brother or sister under the age of 24 years old. The standard deduction is 15,600 rubles (13% of 120,000 rubles).

Important: you will not be able to return the money paid if you paid for your studies from the funds of the mother's certificate.

When can I get a tax refund?

BThere is a concept of "statute of limitations" in the law. For social benefits, it is equal to three years. You can return the money spent three years after graduation. For example, from 2010 to 2015, a citizen studied at the institute. If he files a refund at the end of his studies or a year later, he is only en titled to compensation for the last three years.

You can issue a tuition deduction no earlier than at the end of the tax period. If a student graduated in 2017, he has three years left to apply to the IFTS.

Sometimes educational institutions give forms for payment for the full period of study. It is better not to rush to pay the entire amount, but to pay gradually. So the citizen will be able to return more, because the limit per year does not exceed the amount established by law for receiving overpaid funds.

How do I get a deduction?

Declaration is submitted to the IFTS after collecting the necessary documents. To apply for a benefit, you must submit a package of documents for a refund of 13 percent of the amount spent on your own education or the education of children, sisters and brothers. Includes:

1. Original passport and its photocopy.
2. Application for a deduction (written by hand). Before filling out the application, you must contact the local inspection office to obtain the form.
3. Filled out declaration 3-personal income tax. Forms are issued by employees of the Federal Tax Service.
4. Certificate from work 2-personal income tax, which takes into account the tax base and the transferred income tax. In the IFTS you need to submit two or three certificates at the place of main work, if a personworked at different enterprises.
5. Photocopy of the contract for the provision of general educational services. Note: if the contract is lost, request a copy from the archive, as a certificate that a person studied in such and such an institution will not be enough.
6. University license (copy). It is provided if the details are not specified in the contract. The law is being amended now, and licenses do not need to be provided, everything will be displayed in the database.
7. Checks for payment of educational services. Must save!
8. Documentation confirming the relationship of the taxpayer with a child, brother or sister. Copies and originals required.
9. If the person is married and has changed their last name, a marriage certificate will be required.

You can also file a standard child deduction with your School Years Refund application and the amount will be more than originally calculated. After collecting all the documents, you need to prepare a declaration. How to fill it out, employees of the IFTS department can tell. Or you can go to the site and download the program to install on your computer. You just need to enter the details, and the system will perform the calculation.

Through tax and employer

When the collection of all documents is over, they are submitted to the tax office at the place of residence. There are several ways:

• visit the tax office and submit it yourself;
• send by mail (registered mail only);
• entrust the submission of the declaration to a trusted person (you must first certify it with a notary).

When submitting documents for the first time, an employeethe service will check the filling of the declaration for errors, and if something is wrong, then everything can be corrected on the spot.

Through the employer directly

Also, the taxpayer can file a declaration directly at the place of work. Before submitting an application, you need to obtain official permission from the IFTS to carry out this procedure. Next, you need to submit papers to the accounting department at the place of work. A sample application can be taken from the accounting department.

Important: personal income tax for training is provided to the employee by the employer starting from the month in which he applied to the accounting department for its receipt. Refunds for previous months are not provided by law.