How to Get an Income Tax Refund for Tuition

How to get a tax deduction for training in a driving school

Most of those who undergo training at a driving school are not aware of the possibility of a partial refund of the money spent on training. Let's talk about who and how can get state cashback from a driving school.

Content

Who can receive a tax deduction

To return part of the money for training at a driving school, you must have permanent registration and official employment.

The situation with individual entrepreneurs is different. They do not pay income tax, and therefore will not be able to receive a tax deduction.

If we have figured out our own training, then what about the training of third parties? Is it possible, say, to educate children and return some of the money from education? Yes, but there is one legal nuance. A prerequisite is to draw up an agreement for a working parent who pays income tax. If you are going to teach your 18-year-old child, then sign the contract with the driving school for yourself as a parent.

How much can I get back?

The tax deduction is 13% of the amount spent. Expenses for which money is returned should not exceed 120,000 rubles per year.

Let’s say that within a year you are going to pay for training at a driving school for 40,000 rubles and undergo a medical examination for 140,000 rubles. In fact, you will spend 180,000 rubles, but the deduction will be issued only for 120,000 rubles.

The maximum possible amount with which you will receive compensation for your child’s education is 50,000 rubles. As a rule, tuition at a driving school does not exceed this amount.

After completing the calculation, we will find out what amount of return you will get. As a rule, training in a driving school costs 30,000 rubles. Let's find 13% of this amount. The refund amount will be 3,900 rubles.

What documents are needed to obtain a tax deduction?

The list of required documents includes:

passport;
agreement with a driving school;
driving school license (if a driving school operates without a license, its students will not be able to receive a tax deduction for training);
a receipt confirming payment for training;
child’s birth certificate (if you are refunding your child’s tuition);
2-NDFL certificate of income for the year when tuition was paid;
Declaration 3-NDFL for the reporting period during which the services of the driving school were paid for;
application for a personal income tax refund (indicating the amount of deduction, as well as bank details of the account to which you would like to receive funds).

We will pay special attention to the seventh point. Declaration 3-NDFL is exactly the document that reflects information about the taxes you paid during the year. Such a declaration allows the tax service to calculate the tax deduction due to you by law, for example, for paid education. To receive the deduction, you must submit a declaration completed in Form 3-NDFL no later than three years after receiving taxable income.

How to file a 3-NDFL declaration

Firstly, you can use the services of the tax office (FTS) at the place of permanent registration of the person for whom the deduction will be issued. Secondly, you can draw up a declaration at your place of work. To do this, contact the accounting department.

Please note that completing your studies this year is not at all a mandatory criterion in either case. The main condition is the fact that tuition is paid from the taxpayer’s personal funds.

The money you get back for training at a driving school can be invested in buying a car. We describe in detail how to choose a car in the “Buying a Car” section. And on the blog we present detailed reviews and comparisons of cars.

If you have already decided on the model, check the car's history by VIN or license plate number. The detailed report will reflect the following information:

whether the car was in an accident;
does it need repair;
what is the actual mileage;
does the duplicate PTS have traffic police restrictions?
whether it is listed as stolen or pledged;
Do you have any unpaid fines?

You will find out the whole truth about the car you like and will not buy a problem car.

How to take advantage of the social tax deduction for education?

The social tax deduction allows you to reduce your income subject to personal income tax at a rate of 13% (with the exception of income from equity participation in organizations, and from 01/01/2018 also winnings in gambling and lotteries), that is, pay less tax. But at the same time, you must have the status of a tax resident (clause 3 of Article 210, clause 1 of Article 224 of the Tax Code of the Russian Federation; clause 1 of Article 1, Article 2 of the Law of November 27, 2017 N 354-FZ).

Reference. Tax residents

As a general rule, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ( clause 2 of Article 207 of the Tax Code of the Russian Federation).

1. Conditions for receiving a social deduction for training

This social tax deduction can be received by individuals who have paid (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation):

— education of their children, wards (that is, persons for whom the taxpayer is a guardian or trustee);

— teaching your brothers and sisters (including half-siblings).

When a taxpayer pays for the education of other persons, in particular his or her spouse, the taxpayer is not given a deduction. At the same time, when paying for a child’s education, spouse taxpayers have the right to take advantage of a social tax deduction, regardless of which of them has documents confirming educational expenses. In this case, each spouse must be the parent of the child. Also, a deduction is provided in case of payment for training of a taxpayer by his representative on the basis of a power of attorney, if the payment documents contain information that allows identifying such a taxpayer (Letters of the Federal Tax Service of Russia dated October 24, 2016 N BS-4-11/20142@, dated December 22, 2016 N BS-4 -11/24757@; Letter of the Federal Tax Service of Russia for Moscow dated June 10, 2013 N 20-14/057666@).

The deduction is provided when studying in educational organizations that have the appropriate license, which can be either state or municipal, or private (for example, fee-paying schools, lyceums, sports and music schools, universities). In addition, a deduction can be obtained when studying with an individual entrepreneur who employs teaching staff and has the appropriate license. If training is carried out by an individual entrepreneur directly, in order to receive a deduction, it is necessary that the Unified State Register of Entrepreneurs indicate information about the implementation of educational activities by the individual entrepreneur. In this case, the individual entrepreneur is not required to have a license (paragraph 3, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated November 18, 2015 N BS-4-11/20124@).

You can use the deduction for those years when you paid for training and such training was carried out, including the time of academic leave (paragraph 4, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation).

If you paid for multi-year education at a time, you can receive a deduction only once - for the year in which the payment was made.

Moreover, if you have spent a large amount, then you cannot transfer the unused balance to the next year (Letter of the Federal Tax Service of Russia dated August 16, 2012 N ED-4-3/13603@).

1.1. Social deduction for your education and the education of your brothers and sisters

A student is given a deduction for his or her education in any form of education (full-time, part-time, part-time, part-time) regardless of age.

You can receive a social deduction in connection with paying for the education of brothers and sisters (including half-siblings), unless at the time of payment they have reached the age of 24 years and their education is full-time (paragraph 6, paragraph 2, paragraph 1, Article 219 Tax Code of the Russian Federation).

A deduction can be received in the amount of actual expenses for training, but not more than 120,000 rubles. in a year. Moreover, this maximum amount is common for all types of social deductions (with the exception of deductions in the amount of expenses for the education of children and expensive treatment). Therefore, if you use social deductions for several types of expenses, then their total amount will be limited to 120,000 rubles. (paragraph 7, clause 2, article 219 of the Tax Code of the Russian Federation; clause 10.4 of the Procedure, approved by Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/569@).

1.2. Social deduction for education of children and wards

The deduction is provided if you paid for full-time education (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation):

- children under 24 years of age;

- wards under 18 years of age, as well as former wards under 24 years of age.

By confirming the fact of full-time education of children (wards), you can receive a social deduction even if they receive education remotely (Letter of the Ministry of Finance of Russia dated September 25, 2017 N 03-04-07/61763).

The deduction is not provided if you paid for the education of other persons (grandchildren, nephews, etc.).

The amount of deduction is limited to RUB 50,000. per year per student. Moreover, this is the total amount for the application of the deduction by two parents, guardians, and trustees (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation).

Example. Deduction for education of two children

When training two children, one of the parents has the right to receive a deduction in the amount of expenses incurred, but within the limit of 100,000 rubles. per year (50,000 rubles for each child). If both parents claim a deduction, then each of them will have a limit of 50,000 rubles. in a year.

The deduction cannot be used if tuition was paid at the expense of maternity capital (paragraph 5, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation).

2. The procedure for receiving a social deduction for training

You can receive a social tax deduction in two ways - from your employer and from the tax authority. Let's look at each of them in detail.

2.1. Obtaining a social tax deduction from an employer

You can receive a tax deduction before the end of the calendar year in which you paid for training by contacting your employer with a corresponding application and confirmation of the right to receive social tax deductions, issued by the tax authority in a certain form (paragraph 2, paragraph 2, article 219 of the Tax Code of the Russian Federation).

In this case, we recommend following the following algorithm.

Step 1: Prepare supporting documents

To confirm your right to a social deduction for training, you will need (paragraph 3, paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated November 22, 2012 N ED-4-3/19630@):

1) a copy of the training agreement (if concluded);

2) copies of the license of the educational organization, if its details are not specified in the contract;

3) copies of payment documents confirming payment for training. For example, cash receipts, receipts for cash receipts, paid bank receipts, etc.

If you are claiming a deduction for the education of children, wards, siblings, then you will additionally need:

1) a copy of a document confirming the relationship and age of the student - if you paid for the education of children, brothers, sisters. For example, a copy of your birth certificate;

2) a document confirming full-time study (if it is not specified in the contract). In particular, this may be a certificate from an educational institution;

3) a copy of the document confirming guardianship or trusteeship - if you paid for the education of your wards.

Additionally, you can check the list of documents with your tax office.

a notification from the tax authority confirming the right to deduction

Supporting documents, along with an application to confirm the right to a social deduction, must be submitted to the tax office at the place of residence. Including documents can be sent through the taxpayer’s personal account. There is no need to submit a declaration in Form 3-NDFL.

A notice of confirmation of the right to deduction is issued by the tax authority no later than 30 calendar days from the date of submission of the application and supporting documents to the tax authority (clause 2 of article 11.2, paragraph 2 of clause 2 of article 219 of the Tax Code of the Russian Federation).

Step 3. Submit an application and notification to the employer confirming the right to deduction

An application for a social tax deduction is drawn up in any form. Submit it to your employer along with the notice confirming your entitlement to the deduction.

Step 4. Receive a social tax deduction from your employer

The employer must provide you with a deduction starting from the month in which you contacted him with the specified documents.

If the employer withheld personal income tax without taking into account the tax deduction, he is obliged to return to you the amount of excess tax withheld. To do this, submit an application to the accounting department for the return of excessively withheld personal income tax, indicating in it the bank account for transferring the overpayment. The employer must transfer the excess withheld amount to you within three months from the date of receipt of your application for its return (clause 2 of Article 219, clause 1 of Article 231 of the Tax Code of the Russian Federation).

2.2. Obtaining a social tax deduction from the tax authority

At the end of the calendar year in which you incurred tuition costs, a social deduction may be provided by the tax office at your place of residence. In particular, you have the right to apply to the tax authority for the balance of the deduction if the employer was unable to provide it to you in full (paragraph 1, 5, paragraph 2, article 219 of the Tax Code of the Russian Federation).

To receive a deduction, we recommend following the following algorithm.

Step 1. Fill out a tax return and an application for a refund of overpaid personal income tax

To contact the tax authority, you will need the same supporting documents as when applying for a notification of the right to deduction (step 1 of the previous section), as well as a certificate of income in form 2-NDFL. This should be requested from the employer.

Note. view and download 2-NDFL in your personal account on the website of the Federal Tax Service of Russia ( clause 2 of Article 230 of the Tax Code of the Russian Federation; Information from the Federal Tax Service of Russia).

Based on the specified documents, fill out a tax return. You also need to draw up an application for a refund of the overpaid amount of personal income tax that arose in connection with the recalculation of the tax base taking into account the social deduction. Indicate in it the bank account details for transferring the overpayment to you. You can submit this application along with your tax return (clauses 1, 6, article 78, clause 2, article 219 of the Tax Code of the Russian Federation; clause 1.4 of the Procedure; Letter of the Federal Tax Service of Russia dated October 26, 2012 N ED-4-3/18162 @).

Note. You can fill out the declaration using a free program on the website of the Federal Tax Service of Russia.

Step 2: Submit your tax return and supporting documents to the tax authority

As a general rule, the declaration is submitted to the tax authority at your place of residence no later than April 30 of the year following the year in which you paid for training (clause 3 of Article 80, clause 1 of Article 83, clauses 1, 2 of Art. 229 of the Tax Code of the Russian Federation).

But if you submit a declaration solely for the purpose of obtaining tax deductions, you can submit it at any time within three years after the end of the year in which you paid for education (clause 7 of article 78 of the Tax Code of the Russian Federation).

The declaration can be submitted (clause 4 of article 80 of the Tax Code of the Russian Federation):

— personally or through a representative;

- by post with a description of the contents;

— in electronic form, including through the Unified Government Services Portal or the taxpayer’s personal account.

Step 3. Wait for the tax authority’s decision and refund

The tax authority, within three months from the date you submit your declaration and supporting documents, conducts a desk audit, after which it will send you a message about the decision made, including the refusal to refund the overpaid tax (clause 9, article 78, clause 1, 2, Article 88 of the Tax Code of the Russian Federation).

If the fact of overpayment of tax is established and the right to deduct personal income tax is confirmed, the corresponding amount of overpayment is subject to refund within a month from the date of receipt of your application for a tax refund or the end of the desk audit, if you submitted the application along with the declaration (clause 6 of article 78 of the Tax Code of the Russian Federation ; Letter of the Federal Tax Service of Russia dated October 26, 2012 N ED-4-3/18162@).

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How to get your education tax credit back

If you study for a fee, you can get a tax deduction. This is how the state supports those who strive for knowledge. Contrary to stereotypes, the deduction does not depend on the form of education, so you can get some money back for online education. It is important that the institution where you gnaw on the granite of science has a license that would confirm its status as an educational institution. (GeekBrains, of course, has such a license.)

The requirements are imposed not only on the educational organization, but also on you. To receive a tax deduction, you need to be a resident of the Russian Federation, have official income and pay 13% tax on it. If you receive your salary in an envelope and do not pay personal income tax, you simply have nothing to return. Deductions are also not available to unemployed students, individual entrepreneurs on a simplified form, UTII or patent, or those who paid for education with maternity capital.

Tax deductions can be obtained for the past three years. That is, in 2019 you can still return part of the costs of training in 2016.

How much money will you get back?

The maximum amount of social deduction for your own education is 120 thousand per year. But don’t rush to rub your hands together - this does not mean that you will get exactly that amount back. The size of the deduction determines the amount that will not be subject to personal income tax. With 120 thousand you would pay 15,600 rubles. They will be returned to you if you spent 120 thousand rubles or more on education in a year.

By the way, you can receive a deduction not only for your own education, but also for the education of a brother or sister (maximum amount - 120 thousand), as well as children (50 thousand). So if you are an unemployed student and you are not entitled to a deduction, let your parents apply for it. The maximum amount will be 50 thousand, not 120, but it’s still better than nothing.

If you have been studying for more than one year, it is better to pay for your education in stages in order to receive tax deductions annually.

Let's talk with examples.

Example #1

Vasya is paid a salary of 45 thousand rubles a month, he receives 39,150 in his hands. For the year he paid personal income tax in the amount of 70,200. Vasya took an advanced training course, which cost him 30 thousand rubles. 13% of 30 thousand is 3,900 rubles, which will be returned to Vasya.

Example No. 2

Petya is a student, but in his free time he works as a courier. His salary before personal income tax is 7 thousand per month, from which he paid 10,920 rubles for the year. He paid 120 thousand for training, but he will be able to receive not 15,600, but only 10,920, since the state returns the tax, but does not pay extra.

Example No. 3

Oleg is Vasin’s colleague with a similar salary. He took a two-year retraining course to change his profession. You could pay 70 thousand for them each year or 140 thousand at once. Oleg had money and decided to pay for the course in full. Therefore, the deduction was only 15,600 - since the costs exceeded the maximum amount. If Oleg had paid for each course separately, he would have received 18,200.

How to apply for a tax deduction

There are two ways to apply for a tax deduction, depending on how you want to receive money.

Through the employer

One of the benefits of this approach is that you don't have to wait until the end of the year to claim a refund. The money from the tax deduction will come back to you a little each month. The accountant will stop withholding personal income tax from you until you reach your allotted limit. For example:

Vasya receives 45 thousand rubles a month, the accountant withholds 5,850 monthly for personal income tax. Vasya spent 140 thousand on his studies, and he is entitled to a maximum deduction of 120 thousand. In the first two months, the accountant will not withhold tax from Vasya’s entire salary, and he will receive 45 thousand. In the third month, personal income tax will be taken only from 15 thousand (120,000 - 45,000 - 45,000), and Vasya will receive 43,050 rubles (30,000 + (15,000 - 13%)).

To apply for a tax deduction through your employer, you need to provide him with a written statement about this and a notification from the tax service about your right to a deduction. To receive a notification, you will have to provide the Federal Tax Service with a package of documents:

application for notification from the tax authority about the right to a social deduction;
a copy of the agreement with the educational institution for the provision of educational services with the license details specified in it (or copies of both the agreement and the license);
checks confirming payment for training.

When you bring a notice from the tax office to the accounting department, they will do everything themselves, all you have to do is receive the money.

Through the tax office

The money from the tax paid will be returned to you once and in full. To do this, you need to submit a package of documents to the tax office, which will include:

completed declaration 3-NDFL (this can be done on the Federal Tax Service website);
certificate 2-NDFL about accrued taxes (you can get it from the accounting department; if you are officially registered in several organizations, you will have to obtain certificates from each of them);
a copy of the agreement with the educational institution for the provision of educational services with license details (or copies of both the agreement and the license);
checks confirming payment for training;
application for a personal income tax refund in connection with training expenses.

Documents can be submitted electronically through the Federal Tax Service website. It's quick and easy, but you will need an electronic signature - it can be issued directly on the website. To receive a deduction, you can fill out the 3-NDFL declaration at any time of the year, here restrictions with a deadline of April 1 do not apply.

You can also wait for 2-NDFL certificates to be uploaded to the website - this usually happens in the middle of the year. In this case, you will practically not need to fill out anything: the data will be pulled into the declaration by pressing one key. Attach scanned receipts and agreement.

If the Federal Tax Service website does not suit you, the documents can be sent by mail or taken to the tax office in person. The Federal Tax Service has three months to verify your documents. If everything is in order, the money will be returned within a month. If anything is filled out incorrectly, you will be notified, and you will have to correct the errors and resubmit the documents.

Tax deductions can be obtained for the past three years. That is, in 2019 you can still return part of the costs of training in 2016.

How much money will you get back?

If you have been studying for more than one year, it is better to pay for your education in stages in order to receive tax deductions annually.

Let's talk with examples.

Example #1

Example No. 2

Example No. 3

How to apply for a tax deduction

There are two ways to apply for a tax deduction, depending on how you want to receive money.

Through the employer

application for notification from the tax authority about the right to a social deduction;
a copy of the agreement with the educational institution for the provision of educational services with the license details specified in it (or copies of both the agreement and the license);
checks confirming payment for training.

When you bring a notice from the tax office to the accounting department, they will do everything themselves, all you have to do is receive the money.

Through the tax office

The money from the tax paid will be returned to you once and in full. To do this, you need to submit a package of documents to the tax office, which will include:

completed declaration 3-NDFL (this can be done on the Federal Tax Service website);
certificate 2-NDFL about accrued taxes (you can get it from the accounting department; if you are officially registered in several organizations, you will have to obtain certificates from each of them);
a copy of the agreement with the educational institution for the provision of educational services with license details (or copies of both the agreement and the license);
checks confirming payment for training;
application for a personal income tax refund in connection with training expenses.

Tax deduction for courses

Every taxpayer has the right to receive a tax deduction for training courses, advanced training courses, training in a driving school, etc.

In this article we will look at the following issues in more detail:

In what cases can you get a tax deduction?

Amount of tax deduction for taking courses

List of required documents for income tax refund

How to get a tax deduction for paid courses, for a driving school.

In what cases can you get a tax deduction?

A tax deduction is the portion of income that is not subject to tax. If you have incurred expenses for education, you can get a refund of the tax paid on these expenses. That is, if you officially work and pay income tax, then you can get back part of the money in the amount of 13% of the cost of training. The maximum tax deduction amount will be no more than 120,000 rubles.

Preparation of a complete package of documents;
Drawing up a 3-NDFL declaration, an application for a property deduction and an application for an income tax refund;
Submission of the completed declaration to the tax office by registered mail with notification.

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for training, you can count on receiving a tax deduction. The tax deduction for training is included in the category of social tax deduction. You can receive a social deduction for education not only for studying at universities, but also in all educational institutions that have the appropriate license or other document confirming the status of the educational institution. In particular, this could be a training center for advanced training, a driving school, a training center, etc. The tax deduction for your own education (unlike the deduction for the education of children) has no restrictions on the form of education: the money can be returned for full-time, part-time, evening or any other form of education.

The amount of tax deduction for training in a driving school

The amount of tax deduction is calculated for the calendar year and is determined by the following factors:

You cannot get back more money than you transferred to the income tax budget (13% of the official salary)

You can return 13% of the cost of training, but no more than 15,600 rubles in hand, because the maximum deduction amount is RUB 120,000. (120 thousand rubles * 13% = 15,600 rubles)

Example: In 2015, you paid for your own training at a driving school in the amount of 65,000 rubles. For 2015 you will be able to return = 8,450 rubles. (65,000 * 13% = 8,450 rub.)

List of required documents to obtain a tax deduction

To reimburse the deduction for training at courses and at a driving school, you must prepare the following package of documents:

Declaration in form 3-NDFL;

Copy of the passport;

Copy of TIN certificate;

Certificate of income in form 2-NDFL for the reporting year (from all places of work for the reporting year);

Agreement with an educational institution;

License of the institution to provide educational services;

Payment documents confirming payment for training, which must indicate the details of the person who paid for the training;

Application addressed to the head of the tax authority at the place of registration for the provision of a social deduction;

An application addressed to the head of the tax authority at your place of registration for a refund of income tax to your personal account.

Personal bank account details (bank or salary card) for tax refund

How to get a tax deduction for paid courses, for a driving school

To receive a deduction, you need to draw up a 3-NDFL declaration and prepare a package of documents (see above), then having in hand all the required documents, a 3-NDFL declaration, applications and account details, you must submit it to the tax authority at your registration address. After checking the documents, the funds will be transferred to your specified account. On average it takes from one month to four.

Drawing up a 3-NDFL declaration is a complex procedure; in order to prepare the necessary package of documents, draw up a declaration and submit them to the tax office, it will take you a lot of time. If an error is made, you will have to re-draw up the declaration and submit it to the tax authority again, thereby increasing the period for consideration and payment of the deduction.

Therefore, we recommend contacting specialized accounting companies, such as BUKHprofi. BUHprofi specialists will draw up a declaration and prepare all the necessary documents and applications within a day. Next, the company's courier will meet you at a place convenient for you to sign the declaration and applications, followed by submission to the tax authority.

This method is not only convenient, but also reliable: it minimizes the risk of an erroneously drawn up declaration, as well as distortion of the submitted data.

What documents are needed for a tax deduction for education?

The tax deduction is the amount you can get back after paying the government a 13% income tax.

Maximum tuition refund amount

If you pay for your training yourself, you can return no more than 50,000 rubles from the amount spent on training during the calendar year;
If you pay for the education of your children, you can also return no more than 50,000 rubles, but from the amount spent on the education of each child, that is, the tax deduction for the education of two children can reach 100,000 rubles.

In this case, the total amount of the tax deduction applies to both one of the parents and both parents. That is, if parents pay for the education of one child and both parents apply for a tax deduction, then the total amount returned to the parents will still be no more than 50,000 rubles.

In each specific case, the final amount will be calculated depending on the actual costs of training and the income tax paid.

Eligibility for education tax credit

In what cases is the right to a refund of tuition fees lost?

Taxpayers whose income is not subject to a 13% tax rate (if you pay a tax rate of 9%, 15%, 30%, 35%);
Taxpayers registered as individual entrepreneurs and applying the single tax on imputed income (UTI) system and the simplified taxation system (STS);
Taxpayers paying for education using maternity capital funds.

List of required documents

A written statement of desire to receive a tax deduction;
Original and copy of the agreement with the educational institution;
A certified copy of the educational institution’s license (if the license details are not specified in the contract);
Payment documents confirming payment of funds for training and copies of these documents;
Certificate(s) from place of employment in form 2-NDFL for the past year;
Declaration of personal income tax in form 3-NDFL for the past year;
A certificate from the educational institution about the full-time education of the child, ward, brother or sister (if the form of education is not specified in the contract);
A copy of the birth certificate of the child, ward, brother or sister;
Details of your bank account to which the refunded money will be transferred.

Deadlines for processing tax deductions for education

The tax deduction is issued at the end of the tax period, usually a calendar year;
If you did not have time to apply for a tax deduction or did not know about this possibility, you retain the right to a deduction for three years.

At the same time, if you submit documents for a tax deduction for three years at once, then you need to prepare documents (receipts, tax returns, income certificates, certificates from an educational institution) for each year separately.

Where is the tax deduction issued?

The deduction is issued at the branch of the Federal Tax Service at the place of residence.

How long does it take to transfer money?

If the documents pass verification, the money will be transferred to your bank account within a month.

Is it possible to apply for a tax deduction for education for 2015-2017 at one time and when is the best time to do this?

Maria Shatrova Author

You can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for training in 2016, you can return the money only in 2017. You can receive money at once.

Good afternoon How to get 13% in tax for education, money spent on treatment?

Maria Shatrova Author

In order to receive money for studying, you need to fill out a 3-NDFL tax return and collect a package of necessary documents (2-NDFL certificate, return application, copy of your passport).

To apply for a tax deduction for treatment, you will first need:
- Declaration 3-NDFL;
-agreement with a medical institution;
- certificate of payment for medical services;
-documents confirming your expenses;
- documents confirming the paid income tax (certificate 2-NDFL).

Hello! Is it possible to receive a tax deduction if I am on maternity leave. What do I need for this?

Maria Shatrova Author

Hello. Receiving a property tax deduction assumes that you are being refunded personal income tax, but you have nothing to refund.

Hello, please tell me, the first half of my son’s tuition is in August 2017, the second half is in January 2018. When to file a return, can both parents file all checks in the same name? Thank you.

Maria Shatrova Author

The deadline for filing a tax return for the previous year is April 30 (Article 229 of the Tax Code of the Russian Federation): The tax return is submitted no later than April 30 of the year following the expired tax period, unless otherwise provided by Article 227.1 of this Code.

A declaration for receiving a deduction can also be submitted later (Article 78 of the Tax Code of the Russian Federation): documents for a tax refund can be submitted within 3 years.

Good evening, please tell me what documents need to be collected for a 13% refund from studies?

Maria Shatrova Author

In order to apply for a tax deduction for education, you will need the following documents and information:
- Tax return in form 3-NDFL.
The original declaration is submitted to the Federal Tax Service. — Passport or a document replacing it.
Certified copies of the first pages of the passport (basic information + pages with registration) are submitted to the Federal Tax Service. — Certificate of income in form 2-NDFL.
You can obtain such a certificate from your employer. The original 2-NDFL certificate is submitted to the Federal Tax Service. Note: if you worked in several places during the year, you will need certificates from all employers.
— Application for a tax refund with account details to which the tax office will transfer the money to you.
The original application is submitted to the Federal Tax Service. — Application for a refund of tuition tax.
— An agreement with an educational institution, which specifies the cost of training. A certified copy of the agreement is submitted to the Federal Tax Service.

Note: if the cost of training has increased since the conclusion of the initial contract, then it is required to provide documents confirming this increase.
Such a document is usually an additional agreement to the contract. — License of the educational institution confirming its status.
A certified copy of the license is submitted to the Federal Tax Service. Note: if the training agreement specifies the details of the educational institution’s license, then the provision of a license is not mandatory.
— Payment documents confirming the fact of payment for training (usually these are payment orders, receipts or cash receipts with cash receipt orders). Certified copies of payment documents are submitted to the Federal Tax Service.

When applying for a tax deduction for the education of children, the following are additionally provided:

— a copy of the child’s birth certificate;
— a certificate from an educational institution confirming the child’s full-time education (required if the contract does not indicate the form of education).
The original certificate is submitted to the Federal Tax Service. — a copy of the marriage certificate (required if the documents are issued for one spouse, and the other receives a deduction for the child’s education)

When applying for a tax deduction for a brother/sister, the following are additionally provided:

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