How to get your income tax refund for studying

Tax deduction for education

Sections:

Who can get a 13% refund on tuition?

The tuition tax credit is subject to the general requirements for claiming tax credits. Separately, it should be noted that a refund of 13% of the amount of training expenses can only be obtained if the educational institution has the appropriate license or other document that confirms the status of the educational institution (paragraph 3, subsection 2, clause 1, article 219 of the Tax Code RF, letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated December 30, 2011 No. 03-04-05/9-1133). Please note that the form of training for obtaining a deduction does not matter (letter of the Federal Tax Service of Russia dated February 7, 2013 No. ED-3-3/402@).

Of course, actual tuition costs must be confirmed. In this case, the taxpayer must pay for the educational contract at his own expense. If, for example, training expenses were paid off from maternity capital, then you will no longer be able to claim a deduction (paragraph 5, subparagraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation).

It often happens that one person studies, and another pays for his education. In this case, the second citizen can receive a tax deduction, but only if he paid for education for his brother, sister or children under 24 years of age, or for a guardian or ward until he reaches 18 years of age (and then after the termination of guardianship or trusteeship until he reaches 24 years old). It is also required that the relative receive a full-time education. However, if the taxpayer does not have a family relationship with the person whose education he is paying for, or they are more distant relatives (grandparents and grandchildren; uncles, aunts and nephews, etc.), then he does not have the right to receive a deduction (sub. 2 clause 1 of Article 219 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20142@, letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated February 3, 2014 No. 03-04- 05/4028). It will not be possible to take advantage of the deduction if one spouse paid for the education of the other (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated April 17, 2014 No. 03-04-05/17785).

When paying for a child's education, spouses have the right to take advantage of a deduction, regardless of which of them has documents confirming educational expenses. In this case, each spouse must be the parent of the child. If the spouse is not the parent of the child, then he will not be able to take advantage of the social tax deduction in connection with the expenses for the child’s education (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated May 3, 2017 No. 03-04-05/27036).

At the same time, the deduction is provided only for the provision of educational services. If an agreement with an educational institution provides for payment for other services (childcare, meals, etc.), then no deduction will be provided for them (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated November 26, 2013 No. 03-04 -05/51114, letter of the Federal Tax Service of Russia for Moscow dated May 4, 2012 No. 20-14/39604@). Therefore, it is important to ensure that the costs for education and other services are clearly separated in the contract and in payment documents.

Please note that either parent can apply for a tax deduction for expenses on a child’s education. The income of each spouse relates to jointly acquired property and is joint property, therefore, any of the spouses has the right to receive a tax deduction from the full amount of training (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated March 18, 2013 No. 03-04-05/ 7-238).

Thus, you can receive a tax deduction for training if the following circumstances exist simultaneously:

you are a personal income tax payer;
you pay for your own education in any form, or the education of a brother, sister or children under 24 years of age, or of a guardian or ward until he reaches 24 years of age in full-time form;
funds from the employer or maternity capital were not used to pay for training;
you have documents confirming expenses specifically for education, and not other services;
the educational institution has a license to provide educational services or another document confirming its status;
you have not spent the limit on all social tax deductions - you must take into account that social tax deductions are calculated cumulatively (120 thousand rubles per year) (paragraph 3, paragraph 2, article 219 of the Tax Code of the Russian Federation). Therefore, if during the reporting year the taxpayer incurred treatment expenses in the amount of 100 thousand rubles. and filed a declaration accepting them for deduction, then he can only use the deduction for training in the amount of 20 thousand rubles;
tuition fees were paid within three years preceding the year of filing the declaration.

How much can I receive a tax deduction for training?

The maximum deduction amount depends on whose training the taxpayer paid for:

own training. The amount of tax deduction in this case will be no more than 120 thousand rubles. for the tax period (year);
education of your child until he reaches the age of 24 years. The deduction amount is no more than 50 thousand rubles. per year for each child;
education of the ward or ward until he reaches the age of 18, as well as after the termination of guardianship over him until he reaches the age of 24. Only expenses for obtaining full-time education are accepted for deduction. The deduction amount is no more than 50 thousand rubles. per year for each person under guardianship or ward;
education of their full or half brother (sister) until they reach 24 years of age. And in this case, only expenses for full-time education are accepted for deduction, and the amount of the deduction will not exceed 120 thousand rubles. for the year (paragraph 1, subparagraph 2, paragraph 1 of Article 219 of the Tax Code of the Russian Federation).

It should also be noted that the tax deduction in question is provided during the entire period of study, including the period of academic leave (paragraph 4, subparagraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation).

What documents are needed to receive a tax deduction for education?

The Tax Code of the Russian Federation does not contain a list of such documents, so you can only rely on the explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia. So, according to the departments, you need to submit:

FORMS AND SAMPLES

Sample of filling out a declaration in form 3-NDFL when receiving a social tax deduction for education
Application form for the provision of documents confirming the status of an educational institution
Application for a tax deduction for education
Application for a refund of overpaid tax
Application for confirmation of the taxpayer’s right to receive social tax deductions
Sample filling out an application to confirm the taxpayer’s right to receive social tax deductions

declaration 3-NDFL;
certificate 2-NDFL (issued by the employer);
a copy of the agreement with the educational institution for the provision of educational services;
a certificate from an educational institution stating that the taxpayer was a full-time student (if the education is paid for by guardians or parents and the form of education is not specified in the agreement with the educational institution (letter of the Federal Tax Service of Russia for Moscow dated June 26, 2012 No. 20-14/ 056059@, letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated April 20, 2012 No. 03-04-05/7-539, letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated March 12, 2013 No. 03-04 -05/7-204);
birth certificate of the child in case of payment of tuition by a parent or guardian;
documents confirming the relationship of the person for whom the taxpayer is paying for education (child’s birth certificate, birth certificate for oneself and for a brother/sister, a copy of the document establishing guardianship (trusteeship);
payment documents confirming actual training expenses incurred. These may include a receipt for a receipt order, a bank statement about the transfer of funds, a cash receipt, etc.;
application for a tax deduction for education (upon initial submission of documents);
an application for a refund of overpaid tax (after a desk check of documents, but in practice it is submitted simultaneously with the entire package of documents);
confirmation of the right to receive a tax deduction from the tax office (in case of receiving a deduction through an employer).

Taxpayers are not limited in choosing the country of study. However, if the training took place in a foreign educational institution, then you need to provide a license or other documents established by local legislation to confirm the status of the educational institution (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated June 30, 2016 No. 03-04-05/38316 , letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated October 28, 2015 No. 03-04-07/61977). At the same time, the Federal Tax Service of Russia emphasizes that the submitted documents must be translated into Russian, and the translation certified by a notary (letter of the Federal Tax Service of Russia for Moscow dated August 6, 2010 No. 20-14/4/083175@). The Russian Ministry of Finance takes a different position on this issue, indicating that the status of a foreign educational institution must be confirmed by relevant documents provided for by the legislation of that foreign state, and notarization of copies of such documents, as well as notarization of their translation into Russian is not required (letter from the Department of Taxation and customs and tariff policy of the Ministry of Finance of the Russian Federation dated February 27, 2013 No. 03-04-07/7-59). However, it would be a good idea to contact your tax office for advice on the documents that need to be submitted.

Financiers are loyal to the issue of providing a deduction even if the training took place not in an educational organization, but with an individual entrepreneur. Moreover, a deduction can be provided even when an individual entrepreneur does not have a license to carry out educational activities - after all, it is not obligatory for them (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated May 7, 2015 No. 03-04-05/26529 , letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated August 18, 2014 No. 03-04-05/41163, letter of the Federal Tax Service of Russia dated November 18, 2015 No. BS-4-11/20124@).

Education Tax Credit Information

What is the Tuition Tax Credit?

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction or, to put it simply, get back part of the money spent on training.

A tax deduction is the portion of income that is not subject to tax. Therefore, you can return the tax paid on expenses incurred for education. That is, if you officially work (and, accordingly, pay income tax) and paid for your education or the education of your children/brothers/sisters, then you can get back part of the money in the amount of up to 13% of the cost of education.

In what cases can you get a tax deduction for your own training?

You can take advantage of the social tax deduction for your own education and get part of your expenses back if:

You paid for educational services in official educational institutions (for example, at a university, technical school, driving school or training courses) .
You officially work and pay income tax (all employees pay it);

Note: 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.

The amount of tax deduction for your own training

The amount of tax deduction for your own education 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 (about 13% of the official salary)
You can return up to 13% of the cost of paid training, but not more than 15,600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles. (120 thousand rubles * 13% = 15,600 rubles)
The limit of 15,600 rubles applies not only to the deduction for education, but to all social deductions (except for expensive treatment and charity). The amount of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. (Accordingly, you can return a maximum of 15,600 rubles for all deductions).

Example: In 2018, Ivanov A.A. paid for his own university education in the amount of 150 thousand rubles. At the same time, in 2018 he earned 250 thousand rubles and paid income tax of 31 thousand rubles. Since the maximum tax deduction amount is 120 thousand rubles. (which is less than 150 thousand rubles), then for 2018 (in 2019) Ivanov A.A. will be able to return only 120 thousand rubles. * 13% = 15,600 rub.

Additional and more complex examples of calculating the tax deduction for training can be found here: Examples of calculating the tax deduction for training

In what cases and in what amount can you receive a deduction for the education of your children?

You can receive a social tax deduction for the education of your children if the following conditions are met:

the child is no more than 24 years old;
the child is studying full-time (kindergarten, school, full-time university, etc.);
the agreement for payment for educational services is drawn up for you (or your spouse);
actual payment documents (receipts, bills) must be drawn up in your name (or a power of attorney for the transfer of funds has been issued);

The maximum deduction per child is 50 thousand rubles. (RUB 6,500 to be returned)

Example: In 2018, Ivanov A.A. paid:

correspondence education at a university for his daughter Katya in the amount of 30 thousand rubles;
tuition at a paid school for his son Kolya in the amount of 40 thousand rubles;

At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles.

Since Katya is studying in the correspondence department, the money for her is A.A. Ivanov. can't return it. Therefore, for a maximum of 2018 (in 2019), he will be able to return 40 thousand rubles. * 13% = 5,200 rub.

You can read more detailed information about the deduction for the education of children (the amount of the deduction, restrictions, nuances of paperwork) in the article: Features of the tax deduction for the education of children .

In what cases can you get a deduction for the education of your brothers/sisters?

You can receive a social tax deduction for the education of your brothers/sisters if the following conditions are met:

brother/sister is no more than 24 years old;
brother/sister is studying full-time (kindergarten, school, full-time university, etc.);
the agreement for payment for educational services has been drawn up for you;
actual payment documents (receipts, bills) must be drawn up in your name (or a power of attorney for the transfer of funds has been issued);

Amount of tax deduction for education of brothers/sisters

The amount of deduction for payment of educational services for brothers/sisters is calculated for the calendar year and is determined by the following factors:

You cannot get back more money in a year than you transferred to the income tax budget (about 13% of the official salary)
In total, you can return up to 13% of the cost of paid training, but not more than 15,600 rubles per year.

Example: In 2018, Ivanov A.A. paid for the education of his brother Ivanov V.A. at a university for full-time study in the amount of 80,000 rubles. At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles. Accordingly, for 2018 Ivanov A.A. will be able to return 80,000 * 13% = 10,400 rubles.

Additional and more complex examples of calculating the tax deduction for training can be found here: Examples of calculating the tax deduction for training

How to get a deduction?

The process of obtaining a deduction for education consists of: collecting and submitting documents to the tax office, checking documents by the tax office and transferring money. You can learn more about the process of obtaining a tax deduction with an indication of the deadlines here: The process of obtaining a tax deduction for education .

The process of obtaining a deduction can be simplified by using our service. He will help you prepare a 3-NDFL declaration and other deduction documents in 15-20 minutes, and will also give detailed instructions on submitting documents to the tax authorities. If you have any questions while working with the service, professional lawyers will be happy to advise you.

When should I submit documents and for what period can I get a tax refund?

To apply for a tax deduction, you will first need:

declaration 3-NDFL;
agreement with an educational institution;
documents confirming your expenses;
documents confirming the paid income tax (certificate 2-NDFL).

When and for what period can I receive a tax deduction?

You can only get a refund for tuition for those years in which you paid directly. However, 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 2018, you can return the money only in 2019.

If you did not file a deduction immediately, then you can do it later, but no more than for the last three years. For example, if you studied and paid for your studies at a university in 2014-2018 and did not receive a tax deduction, then in 2019 you can get your tax back only for 2016, 2017 and 2018.

The entire procedure for obtaining a deduction usually takes from three to four months (most of the time is spent checking your documents by the tax office).

Note: from January 1, 2016, the social tax deduction for training can be received through the employer, and there is no need to wait until the end of the calendar year. Details about receiving a deduction through an employer can be found in our article: Obtaining a tax deduction for training through an employer .

A personal consultant will fill out
a declaration for you for 3%
of the deduction amount

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@).

“Electronic magazine “ABC of Law”, current as of June 24, 2019

Find other materials from the ABC of Law magazine in the ConsultantPlus system.

The most popular ABC of Law materials are available in the ConsultantPlus: Student mobile application.

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.