Required documents for the tuition tax deduction: list and requirements

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

Russia, like other countries, is trying in every possible way to support its citizens. For example, here you can issue a so-called tax deduction. It is provided for certain expenses. Today we will be interested in documents for a tax deduction for tuition. In addition, it is necessary to understand when a citizen can demand this or that money from the state. What do you need to know about tuition fees? How to issue it? What documents can be useful in this or that case?

Where to go

First of all, you need to understand where to turn to bring your ideas to life. In 2016, tax legislation in Russia changed slightly. Now, according to the law, you can draw up a variety of social type deductions (for treatment and study) right at work. What does this mean?

From now on, documents for the tuition tax deduction are accepted:

• in the tax authorities;
• at the employer;
• through the MFC (in some regions).

The first scenario is the most common. However, the list of documentsattached with the application does not change. It always stays the same.

Tuition deduction is…

What is a tuition tax deduction? If a person paid for educational services, he is en titled to a refund of 13% of the costs incurred. This possibility is spelled out in the Tax Code of the Russian Federation, in article 219. The return of part of the money spent on education is called a tuition tax deduction.

The deduction is part of your tax-free income. In other words, in Russia it is allowed to get a tax refund on tuition fees. Accordingly, 13% of the spending on education for yourself and your children can be returned if you have income subject to personal income tax.

Who you can get for

Under what conditions can I apply for a tax deduction for tuition in a particular organization?

Today, it is allowed to reimburse expenses incurred for studying:

• myself;
• children;
• brothers and sisters.

In this case, you will have to comply with a huge number of conditions. The recipient can only be the one who paid the money for the study. As already mentioned, a citizen must have an official job and income taxed at 13%.

When they make a deduction for themselves

There are generally no restrictions on self-study deductions. This is the simplest scenario. Among the main requirements in this case are:

1. Availability of official income. However, it must be taxed at 13%.tax. So, an entrepreneur working with the simplified tax system or a patent cannot return the money for training.
2. There was payment for educational services in official institutions. For example, studying at a university or a driving school. Courses and trainings are not considered training.

Perhaps that's all. If these conditions are met, you can collect documents for a tax deduction for tuition. A distinctive feature of receiving money for one's own studies is that the form of education does not play a role. A person can study both full-time and part-time, evening or any other department.

Amount of deduction for self

How much money can you get back for your own studies? By law, you can count on 13% of the costs incurred. But at the same time, some restrictions apply in Russia.

Which ones exactly? Among them are the following features:

1. It will not be possible to return more than the tax paid. Only income tax is taken into account.
2. The maximum tuition deduction is 120,000 rubles. At the same time, no more than 15,600 rubles can be returned in a given year. This limitation is related to deduction limits.
3. The current restriction applies to all social deductions. This means that for education, treatment, and so on, in total, you can demand 15,600 rubles per year.

It's actually not as difficult as it seems. What documents for the tuition tax deduction will be required in this case?

Getting a deduction foryourself

The list of papers is not too extensive. However, this scenario implies the least paperwork.

Among the documents required for the implementation of the task, there are:

• applicant's identity card (preferably a passport);
• contract for the provision of services with an educational institution;
• certificate of income (form 2-personal income tax, taken from the employer);
• application for deduction;
• License of an educational institution (certified copy);
• tax return 3-personal income tax;
• payments indicating the fact of payment for educational services;
• details for transferring money (indicated in the application).

In addition, if you need a tax deduction for studying at a university, the documents are supplemented by accreditation of the speci alty. All listed papers are submitted together with certified copies. Checks and cash warrants indicating the fact of payment for tuition are given to the tax authorities only in the form of copies.

Conditions for claiming deduction for children

And when and how can I apply for a tax deduction for the education of children? To do this, you also need to follow a number of rules. Which ones?

To apply for a child education tax credit, you must meet the following criteria:

• children under 24;
• children study full-time;
• payment for educational servicesproduced by parent;
• an agreement with the institution is signed with the legal representative (mom or dad) of the child.

It is important to remember that for one child you can get back no more than 50,000 rubles. For the year, the amount is 6,500 rubles. There are no further legal restrictions.

Documents for deduction for children

To reimburse the expenses for the child's studies, it is necessary to prepare a certain package of papers. They need more than in the previously proposed list.

Documents for a tax deduction for a child's education include an already known list of papers. In addition, it is complemented by:

• child's birth certificate (copy);
• student reference (taken from an educational institution);
• copy of marriage certificate (if the contract is concluded with one parent, and the deduction is made for the other).

That's it. In addition, the tax authorities may request a copy of the identity card of a child over 14 years of age. This is a normal phenomenon, which should not be scared. There is no need to certify a copy of the passport.

Conditions for getting a sibling deduction

As already emphasized earlier, a citizen can return part of the money spent on the education of a brother or sister. This is a rather rare, but occurring in practice phenomenon. The list of documents for the tuition tax deduction will be supplemented with several more papers. But more on that later. To begin with, you will have to find out when a citizen is en titled to reimbursement of expenses for the education of a brother or sister.

The conditions for receiving a tuition deduction in this case will be as follows:

• sister or brother under 24;
• a person is a full-time student;
• contract concluded with claimant for deduction;
• all bills and receipts indicate that it was the applicant who paid for the training services.

What restrictions will apply to refunds? Exactly the same as in the case of the deduction for the education of children.

Documents for brothers' tuition deductions

And what papers will be required in this case? How is the tuition tax deduction processed? What documents are needed when it comes to getting an education by a brother or sister?

The previously listed list of securities (for myself) is supplemented by the following components:

• own birth certificate (copy);
• birth certificate of the person whose education the applicant paid for;
• student certificate (original).

Nothing else needed. In exceptional cases, you will have to submit any documents indicating kinship with the student / student. But this is an extremely rare occurrence. Birth certificates are sufficient for the tax authorities.

Return period

The documents required for the tuition tax deduction in one case or another are now known. A complete list of them has been presented to your attention. But there are still important unresolved issues.

For example, for what period is it allowed to make deductions in Russia. How long is the statute of limitationsappeals? How long does it take for tuition tax deductions to be refunded? What documents to bring with you is already known. But at the same time, it is important to remember that the application can be submitted no later than 3 years from the date of certain expenses.

This means that the statute of limitations for making a relevant request is 36 months. At the same time, the right to receive a deduction appears only in the year following the one in which the payment for services occurred. If a person paid for their studies in 2015, it is only allowed to claim a refund in 2016.

In addition, you must remember that you can apply for money until the full consumption of the established limit. Until a citizen has exhausted the social deduction for education, equal to 120,000 rubles in the amount, he is able to demand money from the state with appropriate spending.

Can they refuse

Can the tax authorities refuse this payment? Quite. Sometimes the population is faced with situations in which, in response to a request, a refusal comes. This is normal.

What do I do if I can't claim my tuition tax deductions? What documents and where to carry? In this case, it is recommended to investigate the reason for the refusal to refund funds. Tax authorities are required to substantiate their position. Most often, the refusal is associated with the provision of an incomplete list of documents. In this case, within one month from the date of receipt of the notification, it is necessary to correct the situation. However, you do not need to reapply for the tuition deduction.

If the problem is not related to the documents, you need to eliminate the non-compliance with the requirements for issuing deductions and resubmit the application for consideration. Under certain circumstances, it will not be possible to return part of the money. For example, if the appeal expired.

Results and conclusions

From now on, it is clear which documents for the tuition tax deduction are provided in one case or another. As already mentioned, all of the listed papers are attached along with copies certified by a notary. Only then can we speak with confidence about the authenticity of the papers.

It's actually not that hard to get your tuition money back. It is recommended to apply to the tax authorities annually. Some prefer to claim a deduction immediately for 3 years of study. This is also possible. An application for consideration is allowed at any time from the moment the right to deduction arises.

How long does it take to process a transaction? It usually takes 3-4 months to receive a deduction. At the same time, most of the time you have to wait for a response from the tax authorities. Verification of documents is carried out carefully, in connection with which you have to wait a long time. What is the list of documents for the tuition tax deduction? It is no longer a mystery.