Paid for educational services - get a tax deduction. Tax deduction for courses Deduction for training

Are you paying for your education or your child’s education? Taking paid courses additional education or in a driving school? Then you have the opportunity to get tax deduction for training. From this article you will learn who is entitled to the deduction and what needs to be done to apply for it.

What is a tax deduction

If you work and pay income tax at a rate of thirteen percent, you are entitled to a tax deduction under certain circumstances.

A tax deduction is an amount on which you are allowed not to pay personal income tax. As part of the deduction, you can return part of the taxes already paid or receive a “tax holiday” for a certain period.

The basis for receiving a deduction for education are expenses incurred in paying for your own education or the education of your child, brother or sister.

Who can get a deduction

Tax benefits are provided only to those citizens who pay personal income tax, while the deduction is issued from the taxes actually withheld. Non-working pensioners and students are not given a deduction, since they do not receive a salary and do not pay taxes.

Tax benefits can be obtained both for your own education and for the education of your children, wards, brothers or sisters under the age of 24. If you take a deduction for your education, it doesn't matter at what age you received it.

Other relatives cannot claim compensation. So, if a grandfather or grandmother paid for a grandson’s education, they will not be given a deduction. Also, the benefit is not provided if the child’s education was paid for from funds maternity capital.

Both parents have the right to receive a deduction for a child’s education, but the amount from which the tax can be refunded should not exceed a total of 50,000 rubles. for each child for both parents.

What kind of training is deductible for?

Compensation is provided for payment for any training in organizations providing educational services. It makes no difference whether it is a state institution or a commercial one, Russian or foreign.

These could be:

• educational institutions at any level: universities, colleges, private kindergartens and schools, etc.;
• music, art, sports schools;
• additional education courses: driving, foreign languages, etc.

There is only one condition - the organization must have an official license to carry out educational activities.

License information is usually contained in the service agreement. If they are not listed there, a copy of the license itself will be required, which the institution must issue upon request. If you are planning to apply for a tax benefit for training, ask in advance whether the organization or individual entrepreneur has the appropriate license.

The requirement for a license does not apply only to individual entrepreneurs who personally provide educational services, provided that information about their activities is reflected in the unified state register of individual entrepreneurs.

When applying for a deduction for your own education, it makes no difference whether you studied full-time or part-time. But compensation for paying for the education of a child, brother or sister is only provided for full-time education.

How much can I get back?

Taxes are returned not from the full cost of training, but from a fixed amount. Maximum amount for compensation when paying for tuition:

• for yourself, brother or sister – 120,000 rubles. per year;
• for a child or ward – 50,000 rubles.

If you paid for yourself and for your child at the same time, you can apply for two deductions, but the maximum amount of compensation will not exceed 13% of the amount of the indicated values, that is, 22,100 rubles.

Example 1. For studying at the institute you pay 150,000 rubles annually. Your salary before personal income tax is 50,000 rubles, of which 6,500 rubles. the employer transfers it to the budget monthly. Thus, per year you pay 78,000 rubles. income tax. Since the maximum deduction amount is 120,000 rubles. per year, you can return 13% of this amount, that is, 15,600 rubles. This amount is less than the personal income tax withheld from you, so you can return it in one payment.

Example 2. You take English courses and at the same time pay for your child’s studies at the institute. The cost of the courses is 80,000 rubles. per year, the cost of studying at the institute is 100,000 rubles. per year. Your salary before personal income tax is 70,000 rubles, so the amount of personal income tax withheld from you for the year is 109,200 rubles. In a year you can return 16,900 rubles: 10,400 rubles. for your training (13% of 80,000 rubles) and 6,500 rubles. for the child’s education (13% of 50,000 rubles). This amount is less than the maximum refund allowed, so you will also receive it in one payment.

Unused balance of deduction for the next tax period is not transferable, so it is better to pay for expensive training annually, rather than in one payment for the entire period of study. This way you can return tax on 120,000 rubles every year.

The deduction can be issued for the last three years. At the same time, for completing the declaration, the date of payment is important, and not the start date of training. So, if you paid for your studies at the end of 2017, and your studies began in January 2018, the deduction will be calculated from your 2017 taxes.

How to get a tuition deduction

Tax deductions can be obtained in two ways: through the tax office and from the employer. In the first case, you will be able to return the entire amount due to you; in the second, you can apply for a tax holiday. Let's consider both methods in detail.

Through the tax office

To apply for a deduction, you must contact the Federal Tax Service office at the place of registration or submit an application through the “Personal Account” on the website nalog.ru. The second option is more convenient, but to gain access to " Personal account“You will still need to come with your passport to any tax office, where you will be given a login and password.

Copies of documents must first be certified by a notary or independently. When independently certified, on each page of the document you must write “Copy is correct,” sign with a transcript and indicate the date.

When submitting a request through the Federal Tax Service Inspectorate service, the 3-NDFL declaration can be filled out electronically. The declaration will need to indicate passport data, information about income from 2-NDFL and information about tuition payments. The remaining documents will need to be scanned and attached to the application. The average time for document verification and money transfer is 30 days.

Through the employer

This option is suitable for those who do not want to wait until the end of the year to file 3-NDFL, but expect to immediately start saving on taxes. Before contacting your employer, you will need to receive a tax notice from the Federal Tax Service.

To do this, you will need to collect almost the same set of documents as when applying for a deduction through the tax office. Only a 2-NDFL certificate and an income statement will not be needed, and instead of an application for a deduction, you will need to fill out an application for issuing a notification (sample: (downloads: 19)).

Documents can be submitted directly to the Federal Tax Service office at the place of registration and through the website www.nalog.ru. When contacting the tax office in person, you need to have your passport, copies and originals of all documents with you.

A month is allotted for document verification. If everything is completed correctly, you will be given a tax notice, which is included with your application (sample: (downloads: 11)) will need to be handed over to the employer. After this, personal income tax will no longer be withheld from your salary for a certain period.

Conclusion

If you're paying for your own or someone else's tuition, a tax deduction can save you money. You can apply for compensation through the tax office or through your employer. To do this, you will need to collect a set of documents on educational expenses incurred.

You are allowed to apply for a tuition deduction an unlimited number of times. However, deductions can be issued only for the last three years and for fixed amounts.

Do you have any questions or need help with paperwork? Seek advice from experts who can advise you.

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 training expenses at the following institutions:

1. higher education institutions (HEI);
2. colleges, schools, lyceums;
3. kindergartens;
4. schools;
5. institutions of additional education for children (art schools, sports or music schools, clubs, sections);
6. driving schools;
7. foreign language learning centers;
8. refresher courses.

It should be noted that the deduction is provided only for educational services. For example, food costs in the school cafeteria or kindergarten, parent fees, children's trips 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 marginal tax deduction is determined by several factors:

1. You can only get back from the treasury no more than the amount withheld from your income in taxes.
2. 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.
3. 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.

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 training costs incurred (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:

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

The maximum deduction for one 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. More early dates, alas, they burn out, 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.

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. Ivanov in February current year 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 will not have time to pay you before the end of the year is next period are not tolerated. 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 obtain 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.

1. 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.
2. 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.
3. 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.
4. 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.

One of the social tax deductions is the education tax deduction. In our article, we will consider in detail the procedure and basis for providing a tax deduction for expenses on your own education, as well as on children, relatives, and siblings in 2019. Who is eligible for the study tax deduction? How is it calculated? Where and when to contact? These and other questions will be discussed below.

The legal basis for providing a tax deduction for education is enshrined in paragraph 2 of Article 219 Tax Code Russian Federation.

A complete list of tax deductions established in Russia can be found in the corresponding section.

Who is entitled to tax deduction for studies?

The Tax Code of the Russian Federation establishes the following categories of citizens who have the right to count on a tax deduction, that is, a refund of 13% of the amount spent on training:

1. Persons receiving education in any form of education: full-time, part-time, evening or other, paying for it themselves;
2. Persons who pay for the education of their own child or children. Moreover, the age of each child should not exceed 24 years and the form of education at the educational institution should be full-time;
3. Persons who pay for the education of children other than their own, that is, guardians. The age of the child under guardianship must not exceed 18 years, and education must be conducted full-time;
4. Persons who pay for the education of children for whom guardianship was previously exercised. In this case, training must also be on a full-time basis, and the child’s age should not exceed 24 years;
5. Persons who spent their own money to educate a full brother or sister (full brother - having the same father and mother). The age of the brother or sister must not exceed 24 years, full-time education. This rule also applies to half-siblings (that is, having only a common father or mother).

It's important to know that this social tax deduction can only be provided if the educational institution where the above listed categories of citizens study has state accreditation.

Types of educational institutions for which a tax deduction is provided for training

The Law “On Education” establishes the types and status of educational institutions, after studying in which, you can return through tax authority an amount equal to 13% of the total amount spent. So, these institutions include:

1. Children's preschool educational institutions (kindergartens);
2. Municipal educational institutions of secondary education (schools);
3. Educational institutions for adults aimed at obtaining additional education. These can be advanced training courses, centers teaching foreign languages, driving schools, as well as centers operating on the basis of the employment service;
4. Institutions whose educational program is additional in nature. This refers to various art schools, sports sections for children, music schools and other types of additional education.
5. Secondary vocational and higher educational institutions (academies, institutes, universities, technical schools and others).

In all of the listed categories of educational institutions, the main condition giving the right to apply to tax service To obtain a 13% refund, a license or other document issued by the state is required, which gives the right to an educational institution to conduct its activities. Moreover, it is not necessary that the educational institution be state-owned. An educational institution can be private (commercial), but only if it has an appropriate license issued by the state.

In addition, the tax legislation of our country does not limit citizens in their choice educational institution within Russia. Education can also be obtained outside the Russian Federation.

Amount of tax deduction for education

The Tax Code of the Russian Federation established the amount at 50,000 rubles as the maximum amount of expenses for the education of each of their children or wards, which will be taken into account when calculating the amount of tax deduction.

Maximum spend amount for your own training , or the tuition of your brother or sister is 120,000 rubles annually.

Important. It should be noted that the amount of 120,000 rubles takes into account not only funds spent on studies, it may also include expenses for treatment and other services to which the possibility of obtaining a deduction is applicable.

To receive a deduction, you must submit documents confirming the fact of payment for education, which must be issued to the person who made the payment, and not to the person who received the education (if these are different people).

Example of student tax calculation

Let's look at the amount of 120,000 rubles using a specific example.

Let us assume that citizen Ivanov I.I. receives wages in the amount of 40,000 rubles monthly. At the same time, he is studying at an institute where the cost of training for 1 year is 100,000 rubles. The total duration of training is 3 years, therefore, the total amount for training will be 300,000 rubles.

And our student Ivanov decides to pay the entire amount for 3 years in a lump sum, after which he applies to the tax authority for a refund of 13% of the amount spent on training (he does not declare other types of expenses, which may also be subject to a tax deduction).

The amount eligible for the deduction is 120,000 per year. Ivanov paid more than the specified amount at a time, therefore the calculation is carried out in 120,000 rubles, and the deduction will be: 120,000 * 0.13% = 15,600 rubles. Having a salary of 40,000 rubles, the total amount of personal income tax that the employer paid for Ivanov for the year will be: 40,000 * 12 * 0.13 = 62,400 rubles. Consequently, Ivanov can receive a tax deduction equal to 15,600 rubles.

But, if he paid for his education not in a lump sum, but once a year for 100,000 rubles, then annually he could receive a tax deduction in the amount of: 100,000 * 13% = 13,000 rubles, and the total amount of deductions for three years would be : 13,000 * 3 = 39,000 rubles.

That's why, when contacting the tax service and making payment for training, it is necessary to make a similar calculation in order to maximize the return of the funds spent.

The procedure for obtaining a tax deduction

A tax deduction for training can be obtained either from the tax authority or from the employer. However, you can receive a deduction from the tax authority only at the end of the tax period.

That is, when paying for training in 2018, to receive a tax deduction, you must contact the tax authority in 2019, when paying for training in 2019, the deduction can be obtained through the tax office in 2020, etc.

A tax deduction can be obtained before the end of the tax period by contacting the employer, having previously confirmed this right with the tax authority.

Required documents

In order to receive a tax deduction, you must submit a list of the following documents to the tax authority.

1. Tax return in form 3-NDFL. You can read about typical errors when filling out the 3-NDFL declaration in the article at the link;
2. Salary certificate in form 2-NDFL, indicating all types of accruals and deductions (obtained from the accounting department at work);
3. A copy of your passport or identity document;
4. A copy of the agreement concluded with the educational institution, indicating the details of the state certificate allowing educational activities. If such information is not reflected in the contract, then it is necessary to request it additionally. In addition, if the cost of training increases, it is necessary to provide the tax authority with a document confirming this (additional agreement to the contract);
5. When paying for the education of your own child or a ward child (including a brother or sister), you must submit additional documents to the tax service:
   • a document confirming full-time education, in the absence of such an entry in the training agreement;
   • a photocopy of the child’s birth certificate;
   • documents confirming the fact of guardianship or trusteeship;
   • documents proving the fact of relationship with the brother or sister for whose education you are paying.
6. Photocopies of payment receipts confirming the fact of payment for training;

If you receive income subject to personal income tax of 13% and pay for your education or the education of your children, brothers, sisters, then you have the right to return 13% of the cost of education.

You can get your money back for the years in which tuition fees were paid. Refunds are made in the year following the year of payment.

However, you can only receive a deduction for the last 3 years. For example, you paid for university education in 2012 - 2016 and did not use social deductions, then in 2018 you will be able to return the money only for 2014, 2015 and 2016.

The deduction is provided for expenses on:

1) Own training (any form of training: daytime, evening, correspondence, etc.).

2) Full-time education of your children, brothers, sisters under the age of 24, provided that the agreement for payment of educational services and all payment documents are issued in your name.

3) Full-time education of wards up to 18 years of age and former wards up to 24 years of age.

A tax deduction for educational expenses is provided only if the educational institution has the appropriate license or other document confirming the status of the educational institution.

Then, if you have a license, you can receive a deduction for educational expenses not only at a university, but also in other educational institutions, such as, for example:

• kindergartens and schools
• institutions of additional education for adults (driving schools, foreign language courses, advanced training, etc.)
• institutions of additional education for children (sports clubs, music, art schools, etc.)

Social tax deductions for training expenses can be obtained not only in state, but also in private institutions (both Russian and foreign).

Dimensions

For each year, you can return no more money than the amount of personal income tax paid to the budget (13% of income).

1) Deduction for your own education or the education of a brother or sister.

You can return 13% of the cost of training, but within the limits of expenses no more than 120,000 rubles. per year. That is, when applying this deduction, the maximum that can be returned to yourself is 15,600 rubles. (RUB 120,000 * 13%).

This restriction applies not only to training, but to all social deductions in aggregate (except for expensive treatment). Therefore, if you want, for example, to take advantage of the deduction for training and at the same time, then you will have to distribute the costs of both within the limits of 120,000 rubles.

2) Deduction for education of your own or wards children.

You can return 13% of the cost of training, but within the limits of expenses no more than 50,000 rubles. per year. Therefore, the maximum annual refund amount is RUB 6,500. for each child (RUB 50,000 * 13%).

That is, for 2 children studying - a deduction of 13,000 rubles, for three - 19,500 rubles. etc. Deduction of 50,000 rubles. - this is the total amount for two parents (guardians). For example, when teaching 2 children - the deduction amount is either 100,000 rubles. per parent, or 50,000 rubles. - for each of them.

How to get it in 2018

We collect the necessary package of documents. Keep in mind that when submitting copies of documents to the tax office, you must have their originals with you. So, you will need the following:

1. . You can get it at work in the accounting department

   (if you worked in several places during the year, you need to take a certificate from each employer).

2. Passport of a citizen of the Russian Federation (copy of the main page and registration).
3. with the details of the bank account to which

   Money will be transferred.

4. An agreement with an educational institution, which specifies the cost of training. A copy certified by the applicant himself is submitted (each page of the copy is signed: “Copy is correct,” signature, transcript, date). If the cost of training has increased, then additional fees must be provided. agreement to the contract.
5. License of an educational institution to carry out educational activities (certified copy). Submitted if the training contract does not contain its details.
6. Copies of payment documents confirming payment for training by the applicant (cash receipts, payment orders, receipts, etc.).

DEDUCTION FOR CHILDREN'S TEACHING - additional documents:

• Child's birth certificate (copy).
• A certificate from the educational institution confirming full-time study (required if the contract does not indicate the form of study).
• 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)

DEDUCTION FOR BROTHER/SISTER TUITION - additional documents:

• A copy of the brother/sister's birth certificate.
• A copy of your own birth certificate.
• A certificate from the educational institution confirming full-time study (required if the contract does not indicate the form of study)

DEDUCTION FOR STUDYING ABROAD - additional documents:

• Notarized translation of all documents drawn up in a foreign language.

An application requesting a deduction (this is not the same as an application for a personal income tax refund), which was sometimes required previously, is now NOT required to be submitted.

After receiving the documents, the tax office will check them (by law, no more than 3 months). After completing the audit, the tax office must send you a written notification within 10 working days with its results (grant or refusal to grant a deduction).

If the decision is positive, the funds should be transferred to you within one month.

Example of deduction for personal training

In 2017, Ivanov K.K. paid 125,000 rubles for my training.

His income for 2017 is 600,000 rubles. (RUB 50,000 * 12 months).

In 2018, Ivanov K.K. I decided to get a tuition allowance.

Expenses for social deductions are limited to 120,000 rubles,

Therefore, the refund amount will be 15,600 rubles. (RUB 120,000 * 13%).

Since Ivanov K.K. in 2017, he paid personal income tax of 78,000 rubles, then he will receive a deduction in full (15,600 rubles)

Example of deduction for children's education

In 2017, Ivanov K.K. paid: for my daughter’s education at a university - 90,000 rubles.

And for teaching my son English courses - 35,000 rubles.

His income for 2016 is 600,000 rubles. (RUB 50,000 * 12 months).

Personal income tax withheld by the employer for the year - 78,000 rubles. (RUB 600,000 * 13%)

In 2018, Ivanov K.K. I decided to get a deduction for the education of my children.

Expenses for a child’s education are limited to 50,000 rubles, so for my daughter’s education

At the university Ivanov K.K. will be able to return only 6,500 rubles. (RUB 50,000 * 13%).

For my son's education English language will be able to return - 4,550 rubles. (RUB 35,000 * 13%).

The refund amount for both children will be 11,050 rubles. (6,500 rub. + 4,550 rub.).

Since Ivanov K.K. in 2017, he paid personal income tax of 78,000 rubles, then he will receive a deduction in full (11,050 rubles)

Sections:

Who can get a 13% refund on tuition?

Tuition tax credits apply general requirements to receive tax deductions. Separately, it should be noted that a refund of 13% of the amount of educational expenses can only be obtained if the educational institution has the appropriate license or other document that confirms the status of the educational institution (,). Note that the form of training for obtaining a deduction does not matter ().

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, educational expenses were paid off from maternity capital, then you will no longer be able to claim a deduction ().

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 (,) . It will not be possible to take advantage of the deduction if one spouse paid for the education of the other ().

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 child’s parent, then he will not be able to take advantage of the social tax deduction in connection with the costs of the child’s education ().

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,). 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, either spouse has the right to receive a tax deduction from the full amount of training ().

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 mode;
• 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) (). 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. per year ().

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 ().

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

• 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 the 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 (, );
• 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 pays 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 must provide a license or other documents established by local legislation to confirm the status of the educational institution (,). At the same time, the Federal Tax Service of Russia emphasizes that the submitted documents must be translated into Russian, and the translation must be notarized (). 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 (). 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 did not take place in educational organization, and at IP. 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 (,).