For what kind of training can I get a personal income tax refund?

How to get a tax deduction for education

For everyone who paid for a university, kindergarten or driving school

This year the tax office will pay me 33 thousand rubles. This is my tuition tax deduction. That's how I got it.

I entered the institute in 2012 as a paid student. At the same time, I got a job to pay for my studies on my own. At the beginning of 2017, I decided to get a tax deduction. Typically, an application for a tax deduction is submitted once a year. But I applied for three years at once: 2014, 2015 and 2016.

To do this, I needed documents from the institute, a certificate from work, a tax return and several applications. Most of the process could have been done in my own accounting department, but since I quit my job, I had to go through all the steps myself.

How to get a tax deduction for education

Pay for tuition for yourself or close relatives.
To deduct at work, bring a notice from the tax office about the right to deduct. The accounting department will do the rest itself.
If you file a deduction yourself, take a 2-NDFL certificate from work.
Fill out the 3-NDFL declaration.
Submit a personal income tax refund application to the tax office.
Wait for three months. If the inspector finds errors, submit a corrective return.

Who can receive a tax deduction

Citizens with taxable income receive the deduction. If you work officially and receive a salary, then you pay income tax on it - 13%.

When you spend money on things beneficial to the state, the state returns part of this tax.

Non-working pensioners and unemployed students do not receive salaries and do not pay income tax, so they are not entitled to a deduction (Article 219 of the Tax Code). Individual entrepreneurs who have chosen a simplified taxation system, a single tax on imputed income and a patent system will not be able to receive the deduction. Also, a deduction is not provided when paying for studies at the expense of maternity capital (subclause 2, clause 1, article 219 of the Tax Code).

You can receive a deduction for yourself or for close relatives - children, sisters and brothers under the age of 24 - if you paid for their education. It is important that they study full-time and not part-time. If you pay for yourself, then the form of training does not matter.

The deduction is received from the costs of studying at a university, kindergartens, schools, driving schools or foreign language learning centers. The main thing is that the institution has a license to carry out educational activities. It does not matter whether it is a government organization or a private one.

How much money can you get

The maximum amount of expenses for which a social deduction will be given is 120,000 RUR per year and 50,000 RUR for paying for children’s education. The state will return 13% of this amount: up to 22,100 R per year. You can get two deductions per year if you paid for both yourself and your child. If you spend more on training, you will still only get back 22,100 RUR. Therefore, it is better to pay for expensive training in stages, rather than over several years at once.

Tax deduction is calculated from income

Let’s assume that working student Anastasia receives RUB 80,000 per month. She earned 960,000 rubles a year. Of this amount, she received RUB 835,200 in her hands. The employer paid 13% of the income tax for it - 124,800 RUR.

Nastya spent 40,000 RUR on training, 20,000 RUR per semester. She applied for a tax deduction.

After submitting the application, the tax office will deduct education expenses from Nastya’s income for the year and recalculate her personal income tax:

(960,000 − 40,000) × 0.13 = 119,600 R

It turns out that Anastasia was supposed to pay 119,600 RUR, but in fact paid 124,800 RUR. The tax office will return the overpayment to her:

124,800 − 119,600 = 5200 R

Tax deductions can be obtained for the past three years. In 2017, you can receive a deduction for 2016, 2015 and 2014.

When receiving a deduction, the date of payment for the semester is important, not the start date. For example, you paid for the semester in December 2015, but it began in January 2016. This check is attached to the application for 2015, not for 2016.

How to get a tax deduction

The easiest way to submit documents is at work: you will only need to bring a notification from the tax office about the right to deduction, the accounting department will do the rest for you (clause 2 of Article 219 of the Tax Code of the Russian Federation). But this option did not suit me, because I had already quit.

If you have a personal account on the tax service website, submit your application there. To gain access to the account, you will have to contact the nearest tax office. The login and password for the State Services website will also work.

I did not have access, and I gave the documents in person.

How to collect documents

For a tax deduction you need a bunch of documents:

Documents from the educational institution - confirm that the educational institution is real.
Certificate 2-NDFL - confirms that you received a salary and paid personal income tax.
3-NDFL declarations for each year of study confirm your claims for a deduction.
An application for the return of part of the personal income tax is a document according to which the tax office will pay.
A copy of your passport - just for the sake of order.

Documents from the educational institution. You will need a copy of the agreement and a certified copy of the university license, as well as payment documents: checks, receipts, payment orders.

First page of the contract for the provision of educational services

The agreement with the educational institution can be submitted to the tax office in the original. A certified copy will be required for the university license. The copy can be certified by a notary or at the educational institution itself.

License of the institution for the right to provide educational services

You will also need original payment receipts. If you have lost your check, you can restore it at the institute’s accounting department or at the bank (if the payment was made by bank transfer). I lost one check. Restoring the check cost me 160 R and two hours of lost time: I had to go to the institute and write an application to receive a copy of the payment document.

If tuition fees have been increased, you must provide documents confirming the increase.

Help 2-NDFL. It is issued by the accounting department of the company where you work or worked. If you have changed several jobs in three years, you will have to travel around and collect documents from everywhere. The certificate must indicate how much you received and how much income tax was paid for you.

Help 2-NDFL

Before going to the accounting department for a certificate, call and ask if it is ready. I arrived at the appointed time a couple of times, and then waited because the accounting department did not have time to process it.

Declaration 3-NDFL for each year. The declaration is drawn up by hand on a form or on assistant websites. I filled it out on the website nalogia.ru.

To fill out the declaration, you will need your passport information, checks from the educational institution's cash desk to calculate the amount of tax deduction, and information from the 2-NDFL certificate: employer information, codes and amounts of income.

Application for personal income tax refund. Fill it out by hand or electronically. In the application, indicate the bank details and your account number to which the state will transfer the money to you.

Sample return application RTF, 13 KB

In the application, you can immediately indicate the total amount of deductions for several years.

Application for tax refund

Identity documents. You need a passport and its copy. If you paid for the education of your children, brother or sister, you need to take with you documents confirming your relationship (for example, a birth certificate).

How to submit an application to the tax office

I collected all the documents and went to the tax office. I budgeted a whole day for this adventure, but in reality everything turned out quickly.

I took the electronic queue number and was invited to two windows. In the first one, I submitted all the documents except the application. I submitted my application in the second window. I finished everything in half an hour.

The tax office checks documents for up to three months. The inspector may find errors and refuse a tax deduction - then you will have to submit the documents again. In this case, when filling out, you must indicate that you are submitting a corrective return.

Everything turned out to be in order with my documents. Within a month I received my tax deduction in my bank account.

The result of the audit of my tax return for 2016

How to get a tax deduction for education expenses

1. In what cases can you get a tax deduction for education expenses?

Tax deduction for education expenses is one of the types of social tax deductions. You can receive it, that is, return part of the income tax paid, if you worked and paid personal income tax in the amount of 13% and at the same time paid:

“>your education;
You can receive a tax deduction for expenses related to the education of your children under 24 years of age and children under your guardianship or ward under 18 years of age only if they are studying full-time. At the same time, by confirming the fact of full-time education, you can receive a social deduction even if they receive education remotely.

Any of the parents (guardians, trustees) can apply for a tax deduction. If the parents are married, then which of them the payment documents are issued for will not matter. Both parents can also receive a deduction by dividing the total deduction amount.

You cannot take advantage of the deduction if education was paid for using maternity capital.

«>education of children;
A deduction for the costs of education of a brother or sister (including half-siblings) can be issued if their education was full-time, and at the time of payment for education they have not reached the age of 24 years.

“>education of a brother or sister.

You can get a tax deduction for paying for your studies at a university, school, clubs, courses, or driving school. The main condition is that the educational organization (individual entrepreneur) has the appropriate license or documents confirming its status.

The maximum statute of limitations for filing such a deduction is three years. If you paid for multi-year education in a lump sum, you can receive a deduction only once for the year in which the payment was made.

How to get a tax deduction for education

The tax deduction for education allows you to return part of the funds in the form of taxes previously paid to the budget. You can return the money both for yourself and for your children, brothers and sisters. You have the right to get back 13% of the expenses incurred. Naturally, if you have official income on which taxes have been paid in the required amount.

Tax deduction for studies

You have the right to claim a tax refund from the state if during the year:

paid for their own training;
full-time education of your own child under the age of 24;
education of their brothers and sisters under 24 years of age who are studying full-time.

When paying for your own training, there are no restrictions on its form. This can be not only daytime (full-time), but also evening or correspondence.

The educational institution must have a license or other document confirming its right to conduct this type of training. In total, deductions can be obtained for educational expenses at the following institutions:

higher education institutions (HEI);
colleges, schools, lyceums;
kindergartens;
schools;
institutions of additional education for children (art schools, sports or music schools, clubs, sections);
driving schools;
foreign language learning centers;
refresher courses.

It should be noted that the deduction is provided only for educational services. For example, expenses for food in a canteen at a school or kindergarten, parental fees, trips for children or extended day groups do not apply to them.

When and how much can you return?

You can apply for a tax refund at the end of the tax period (after the end of the year) for the amount of all study expenses incurred. One of the main conditions for receiving a refund for training is the payment of tax deductions to the budget from your salary or other type of income of individuals.

Own training

The size of the maximum tax deduction is determined by several factors:

You can only get back from the treasury no more than the amount withheld from your income in taxes.
The maximum amount spent on training cannot exceed 120 thousand rubles. 13% of it is 15,600 rubles. This is the amount the state returns in the form of a tax deduction.
Since the deduction for training belongs to the category of social deductions, for which there is also a maximum amount of 120,000 rubles, the total expenses for this category are summed up within the above amount. This means that if last year you had expenses for both education and treatment, in total you can return no more than 15,600 rubles.

The category of social tax deductions includes: expenses for education, treatment, purchase of medicines, charity, expenses for the formation of the funded part of a pension.

Example. Over the past year, Ivanov paid for his education in the amount of 150,000 rubles. During the same period, the amount of taxes paid to the budget from its income amounted to 50 thousand. If we take 13% of the costs incurred for training (150 thousand), then it will be 19,500 rubles. But Ivanov cannot return this amount in full, although the amount of tax paid allows this to be done. The maximum tax deduction is applicable to an amount of 120 thousand. As a result, you can only get 15,600 rubles.

Teaching children

To be able to obtain the right to deduct for children, a number of conditions must be met:

The child is enrolled in full-time education.
He is no older than 24 years old.
The agreement for the provision of paid educational services must be issued to you or your spouse.
Payment documents are drawn up for one of the parents.

The maximum deduction per child is limited to 50 thousand or 6,500 in hand.

Example. Ivanov paid for the education of his two children last year:

for the first full-time student - 50,000 rubles.
for the second in absentia - 50,000 rubles.

After a year, Ivanov can receive a deduction only for the first child - 6,500 rubles (13% of 50 thousand). For the second child, since he is not a full-time student, there is no deduction.

Total: you can return - 6,500 rubles.

Sibling training

Documents and conditions confirming the right to receive a deduction are similar to the previous paragraph when teaching your own children. The only difference is the maximum tax deduction amount of 120,000 rubles or 15,600 rubles in hand.

Example. Petrov paid 60,000 rubles for full-time education for his child and 80 thousand for his brother. A total of 130,000 rubles were spent during the year.

The maximum deduction amount per child is limited to 50,000 rubles, but only 6,500 can be returned.

For my brother’s education, the transfer tax deduction is 120,000 rubles. But this is also the maximum amount for all social deductions. From this amount, you need to remove 50 thousand per child. As a result, the amount available to receive a deduction for your brother is 70 thousand (120,000 - 50,000).

Total you can return:

for a son - 13% of 50 thousand - 6500 rubles;
for training a brother - 13% of 70 thousand - 9,100 rubles.

Total for the year - 15,600 rubles.

When can you get a tax refund?

You can only get your tuition refund for those years in which you paid directly. You will be entitled to a refund next year. That is, if you paid for the services of educational institutions in the current period, then documents can only be submitted in the next one.

What if you incurred expenses, but did not file a deduction immediately?

For example, the payment was made not last year, but 2 or even 3 years ago. The state allows you to exercise the right to a tax refund for the last 3 years. Earlier deadlines, unfortunately, expire, and you will not be able to take advantage of the benefits of receiving money from the budget.

Example. You paid for your own education in 2013-2017, but did not apply to the tax office for a refund. In this case, in 2018 you have the right to claim a refund of 13% of the expenses incurred for training for 2017, 2016 and 2015. Unfortunately, you will not be able to get your money back for the first 2 years.

To receive tax deductions for several past years at once, you need to submit a package of documents separately for each year. And accordingly fill out several tax returns.

How to get a deduction - 2 ways

Until 2016, there was only one way to refund tuition taxes - through the tax office and only after the end of the year. Now you can receive money almost immediately, directly from your employer, without waiting for the beginning of the year. Let's look at both methods and compare which is better.

Through the tax office

To get a refund of 13% of your training expenses, you need to provide a package of documents to the tax office. After a desk audit, the maximum period of which is 3 months from the date of submission of documents, the overpaid tax will be transferred to your bank account within a month.

You can submit documents at any time of the year. The tax office does not impose any restrictions here.

List of documents to receive a deduction:

certificate in form 2-NDFL;
an agreement with an educational institution on the provision of paid services;
documents confirming your expenses;
declaration in form 3-NDFL;
application for the transfer of money to your current account.

Through the employer directly

The procedure itself is as follows. After the expenses have been incurred, without waiting for the end of the year, you need to take the documents to the tax office to confirm your right to a tax deduction. Within 30 days, a verification takes place and you will be given a confirmation that you need to take to your employer.

Further, from the current month, income tax will not be withheld from you until you exhaust the right to a tax deduction completely.

The difference between training tax refunds through an employer is that you do not need to fill out a 3-NDFL declaration and do not need a certificate of your income.

Example. In February of this year, Ivanov incurred training costs in the amount of 100 thousand rubles. He provided the tax office with documents confirming the expenses he incurred. A month later, the inspectorate issued a confirmation giving Ivanov the right to a tax deduction in the amount of 13 thousand, which he handed over to the accounting department at his place of work in March.

Starting from this month, no income tax will be withheld from him and his salary will be paid in full.

His income is 30 thousand per month. He received 26,100 in hand, and 3,900 is a 13% tax. Starting in March, Ivanov will receive 30,000 rubles. And so on until June inclusive, until the right to receive a tax deduction is used in full.

It is important to understand that the employer does not have the right to return tax withheld for earlier months. That is, if you brought a notice from the tax office in November, then you will not receive anything for January - October of the current year. The money that the employer does not have time to pay you before the end of the year is not carried over to the next period. To receive the rest of the lost amount, you will need to contact the tax office.

Example. Our friend Ivanov, with the same salary of 30,000 rubles (26,100 in cash and 3,900 in tax), spent 100 thousand rubles on training. He has the right to return 13 thousand back. In October, he provided the accounting department with confirmation from the tax office for a tax refund.

In total, he will receive money only for 3 months (October, November, December) - 11,700 (3,900 x 3 months). He will no longer be able to receive the remaining unpaid amount of 1,300 rubles from his employer.

Which is better and more profitable?

Each method has its pros and cons. And there is no way to give a definitive answer. Each taxpayer chooses a more convenient or profitable option for himself.

You can start receiving deductions through your employer almost immediately, without waiting for the end of the calendar year. But if the refund amount is large and submitted in the second half of the year, then the employer may not have time to pay everything in full due to the fact that the year will end. In this case, to obtain the unpaid balance, you will need to contact the tax office again.
If you have several payments planned for education during the year, then it is still more advisable to contact the tax office once next year and receive a deduction for the whole year at once, rather than several times during the year.
To receive money through your employer, you do not need to fill out a 3-NDFL declaration. You only need to include documents confirming expenses. But on the other hand, you will spend more time on registration: you need to contact the tax office twice, then to your accounting department. If you receive money through the tax office, you only need to provide them with a package of documents ONCE and wait for the money to be transferred.
If after a year you still need to file a declaration, for example, to receive a property deduction, then it is more logical to include the education deduction in it and receive all the money at one time.

You can now follow updates in this and other articles on the Telegram channel: @vsedengy .

justice pro...

legal assistance

For how many years can I get a tax deduction for education?

If you paid for your education and learned about the possibility of returning 13 percent for your studies, then you may ask how many years you can get a tax deduction for education, how many times you can get a tax refund. Next, we will tell you about the statute of limitations for the tax deduction for education, for which years you can receive the deduction, and whether it can be transferred to another period.

The possibility of obtaining a social tax deduction for training expenses is stated in Article 219 of the Tax Code of the Russian Federation (a social deduction is also a deduction for medical services and medicines, life insurance). You can receive a deduction when paying:

your education,
education of your child(ren),
training of the ward,
your brother or sister's studies.

A deduction can be issued for studying at a university, school, kindergarten, advanced training courses, for additional education of a child (music school, sports section, etc.), studying at a driving school and other training. Please note that it is not possible to apply for a deduction for your spouse’s education.

When can I get a tax deduction for education?

The tax refund for training is carried out when submitting a tax return 3-NDFL to the tax office at the end of the tax period (the year in which the training was paid). The taxpayer can also take advantage of the opportunity to receive a deduction through the employer (in this case there is no need to wait until the end of the year - the deduction can be received in the current year). Below we will tell you about the period for which you can receive a tax deduction for education.

Is it possible to carry forward the tax deduction for training to the next year?

In order to answer the question “in how many years can you return 13 percent for study,” it is necessary to clarify that the social tax deduction for study in the tax period (calendar year) reduces the taxpayer’s taxable income for the same period. A personal income tax refund for studies is possible only for those taxes paid (or being paid) in the same year in which the education payment took place. Those. It is impossible to transfer the tax deduction for training to another period, even if several years of training were paid for (see Letter of the Ministry of Finance of Russia dated October 14, 2013 No. 03-04-05/42719).

In 2018, the taxpayer paid for his education 3 years in advance in the amount of 270,000 rubles. You can return 13 percent of the cost of your studies for your studies, but not more than 15,600 rubles. per year, because For tax deductions for your education, a limit of 120,000 rubles is set. (this limit is also set for other expenses, more about this here). Thus, due to the fact that 270,000 rubles were paid. (training for three years at once), the tax refund will be only 15,600 rubles. If studies were paid annually for 3 years in the amount of 90,000 rubles, then the return would be 35,100 rubles. (3 times 11,700 rubles each (90,000*0.13)).

Let's assume you decide to apply for a tax deduction for education paid for last year. But is it possible to get a tax deduction for studies if the studies were paid in previous years, for example, several years ago? What is the statute of limitations for a tuition tax refund?

Tax deduction for education: for how many past years can you get it?

Let's turn to the Tax Code. According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for offset or refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount.

Tax deduction for education: statute of limitations

Based on this article, we can conclude that in order to obtain a tax deduction for education, the statute of limitations is 3 years from the year of payment for education. If for some reason you did not receive a deduction immediately after the end of the year in which you paid for your education, then you can do this over the next 3 years. For example, an application for a refund of overpaid tax and a 3-NDFL declaration for education paid in 2018 can be submitted until 2021 inclusive (but in 2022 it will be too late).

Tax deduction for education can be received for the last 3 years

For which years can I get a tax deduction for education in 2019?

Based on the statute of limitations for receiving a tax deduction for education, in 2019 you can issue a personal income tax refund for studies paid for in 2018, 2017, 2016.

! In order to avoid missing the statute of limitations for refunding education taxes, we recommend submitting an application for a refund of the amount of overpaid tax simultaneously with the 3-NDFL declaration (without waiting for the end of the desk audit). This does not contradict current legislation (see Letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-4-3/18162@) and is especially relevant in the case of filing a deduction on the verge of missing the statute of limitations.

Is it possible to get a tax deduction for training for 3 years?

We found out how many years you can get a tax deduction for education. Therefore, if your studies were paid for for several years (two, three years), then you have the opportunity to return 13% of the cost of study (with restrictions established by law) for the last three years.

Personal income tax refund for education for 3 years: how many declarations?

Let’s answer the question “is it possible to get a tax deduction for education for 3 years in one declaration?” No, for each year in which you paid for your studies, you need to submit a separate 3-NDFL declaration and a separate package of documents (including a 2-NDFL certificate) necessary to receive a tax deduction for your studies. For how many years will you repay your tuition fees, how many tax returns will have to be submitted to the tax office. Because The statute of limitations for tax deductions for education is 3 years, then the maximum number of declarations that you can submit to the Federal Tax Service at one time is 3 pieces.

How many times can you get a tax deduction for education?

The number of tax deductions for education is not limited by law, i.e. How many times in your life you will apply for a deduction for your studies depends on you. The tuition tax refund can be made as many times as you like - for each year you can submit a 3-NDFL declaration and return 13 percent of the cost of study (if 3 years have not passed since payment). Of course, in order to receive a tax refund, the statutory conditions must be met.

How many years in advance can I file a tax deduction for my studies?

The 3-NDFL declaration is submitted for the calendar year, but, as mentioned above, a refund of tuition tax can be made within 3 years after payment for studies.

Tax deduction for education on credit: for which years can you get it??

A loan may be issued to pay for education. Let's find out for what period the personal income tax for education can be returned: for the years in which the loan was paid for, or for the period in which the loan was repaid? The deduction is provided for income of the tax period in which the taxpayer actually incurred expenses for training (including the use of borrowed funds) (Letter of the Ministry of Finance of the Russian Federation dated November 11, 2016 No. 03-04-05/66297).

The law does not provide for a tax deduction for the amount of interest paid on targeted loans spent to pay for education.

From the article you learned how many years you can receive a tax deduction for education, and for what period you can submit documents. Despite the fact that the law establishes the so-called statute of limitations for receiving a tax deduction for education for 3 years, you should not delay the refund of your education tax.