Tax refund for child education. Tax deduction for children's education Tax refund for child's education

In 2018, some changes occurred, so according to letter No. BS-3-11/4769@ dated October 14, 2016, the Federal Tax Service explained that Spouse education expenses are not reimbursed.

Who is eligible for tax deductions for education in 2018, the restrictive amounts, and the nuances of receiving are established in paragraphs. 2 clause 1 and clause 2 art. 219 of the Tax Code of the Russian Federation.

Primary conditions for receiving in 2018

A person has grounds to claim this deduction if he:

pays taxes within the country (resident);
has official income, from which the state withholds 13% (personal income tax);
pays fees for his own education, as well as for children and brothers/sisters under 24 years of age;
has documentation of the costs incurred.

Therefore, social tax deductions for education 2018 are not available:

Another important basis for an educational deduction is the fact that the educational institution has a license or other official document indicating the right to implement training programs.

Important! An educational services agreement must be concluded in the name of the taxpayer or spouse (when children are studying), or be tripartite. For example, when an agreement is signed by an educational structure, a student child and one of the parents.

Types of expenses eligible for reimbursement

The letters of the code are very laconic. During application, ambiguities arise. Additional clarifications can be found in letters from the Ministry of Finance and the Federal Tax Service of the Russian Federation. For example, by letter No. 03-04-05/66297 dated November 11, 2016, the Ministry of Finance of Russia and letter No. BS-3-11/4769@ dated October 14, 2016 by the Federal Tax Service explained that expenses for the education of a spouse are not reimbursed.

So what expenses are accepted by tax authorities as confirming the right to a deduction for education in 2018?

These include:

spending on personal education received in various forms;
payment for education of children, brothers, sisters, wards (when the person is a guardian) until they reach the age of 24, received only in full-time form.

Important! In accordance with paragraph 1 of Art. 11 of the Tax Code, concepts and terms of other branches of Russian legislation (family, civil, etc.) used in the Tax Code of the Russian Federation are applied in the meaning in which they are used by these branches of legislation.

For example, a citizen pays for a child’s education in a sports section that has a license to implement educational programs. Such a citizen has the right to use a deduction, since Art. 84 of Law No. 273-FZ On Education provides for the implementation of educational programs in the field of physical education and sports. A person who has studied with an individual entrepreneur who carries out educational activities personally will also receive it. Such expenses are also accepted because, according to Part 5 of Art. 31, part 2 art. 91 of the same 273-FZ, in this case, obtaining a license is not required.

Educational structures for which a deduction is given for training expenses include:

preschools and schools;
various courses;
centers of further education;
colleges, institutes, universities (in Russia and abroad).

Therefore, even if a citizen took a driving course or his child acquires training at a European university, he has the right to claim a tax deduction for training in 2018, subject to other conditions.

Deduction limits and calculation examples

13% of educational expenses are returned. The limiting amounts of such expenses are:

120,000 rub. per year with a maximum deduction of 15,600 rubles if the taxpayer himself is studying;
50,000 rub. per year with a maximum deduction of 6,500 rubles. for everyone, when the education of other eligible persons is paid for

Important! The deduction for education is reusable, that is, it is permissible to apply for reimbursement annually, as long as expenses are being spent on education, within the established limit. For each year, no more than the amount of personal income tax withheld into the budget is allowed to be returned.

The calculation mechanism is more understandable with detailed examples.

Example 1

Natalya studied at a driving school in 2016 and spent 55,000 rubles on it. Natalya’s income for the indicated year was 35,000 rubles. per month before tax withholding, which amounted to an annual amount of 420,000 rubles. Personal income tax was withheld from her in the amount of 54,600 rubles.

Calculation:55,000 * 13% = 7,150 rub. – Natalya should be refunded, and in full, since Natalya was deducted a large amount from the budget for the year.

Example 2

Alexey studies and works part-time. His official annual income was 115,000 rubles, that is, 14,950 rubles were withheld from the budget. Personal income tax. For the year of study last 2016, Alexey paid 125,500 rubles.

Calculation:Alexey was deducted an amount of personal income tax for the year that was less than the maximum deduction amount. Consequently, Alexey will receive a deduction in the amount of 14,950 rubles. (amount paid from his income to the budget)

Example 3

Elena has three children. Elena’s salary for 2016 was 45,000 rubles. per month before tax withholding, which amounted to an annual taxable income of 540,000 rubles. The employer withheld personal income tax in the total amount of 70,200 rubles. In 2016, Elena paid for:

— 52,000 rub. - the youngest child is in preschool;

— 37,500 rub. — secondary music school;

— 68,300 rub. — a senior’s year of college.

Calculation:For the youngest child, Elena will be refunded only 6,500 rubles. (legal restrictions). For an average child - 37,500 * 13% = 4,875 rubles. And for the eldest, she is entitled, as in the case of the youngest child, - 6,500. The total amount of the deduction will be: 17,875 rubles.

Elena will receive the final amount in full, since the amount of personal income tax withheld from her is larger.

Important! This type of deduction can be claimed simultaneously with other social deductions.
According to the current legislation, there are two ways to obtain an educational deduction:

Declaration for tax deduction for education 2018

When submitted to the tax office, you must collect the following documents:

A copy of the agreement with the educational structure with all changes. Certified by the personal signature of the applicant. If the license details are not specified in the agreement, then a copy of it is attached.
Certificate from places of employment in form 2-NDFL. It is worth remembering that the information from the certificate will be needed to fill out the declaration itself.
Copies of payment documents indicating expenses incurred (receipts, etc.). They all must be for the person for whom the contract with the educational institution is drawn up.
A copy of the taxpayer's passport.
Tax refund application. The application form was approved by Order of the Federal Tax Service of Russia No. ММВ-7-8/90@ dated 03/03/2015 (as amended on 08/23/2016). This application indicates the payment details of the taxpayer, where the tax will be returned.

In case of spending on children's education, the following is additionally applied:

Birth certificate, copy;
Certificate from the educational organization about full-time education, original;

For brothers or sisters, you will need documents proving kinship. If your education is obtained at a foreign university, you will have to prepare notarized translations of documents. If a spouse who does not appear as a party to the agreement with the educational structure wants to apply for a deduction, then a copy of the marriage certificate is added.

After preparing all the documents, a declaration in form 3-NDFL is filled out. Then everything is submitted to the tax office at the place of residence of the taxpayer-applicant. It is possible to submit a declaration with a package of documents in person, via mail, or through the taxpayer’s personal account in electronic form. In case of a personal visit, you must take original documents with you, which are submitted in copies. The inspectorate carries out the inspection for three months.

The way of submitting a declaration and receiving a tax refund through the Federal Tax Service is beneficial for those citizens who want to receive a tax deduction for training for several years. For example, training at the institute began in 2014. Until 2018, there was no educational deduction. Therefore, in 2018, a person can file a return and receive a tax deduction for education for three years: 2014, 2015 and 2016.

People who did not previously know about this possibility of reimbursement of educational expenses often have a question: “How many years of tax deduction for education is allowed by law?”

Important! If more than three years have passed since the payment for training, then there are no grounds for the taxpayer to receive an educational deduction (Clause 7, Article 78 of the Tax Code of the Russian Federation).

Through the employer

In this option, the cost compensation mechanism is different. An employer, having received an application from a citizen with a notification from the Federal Tax Service confirming the right to deduction, ceases to withhold personal income tax. This route is convenient because there is no need to wait until the end of the calendar year to reimburse expenses. For example, if payment for educational services took place in January of the current year, then the opportunity to receive full income, without withholding 13%, will appear in March, if all procedures are followed in a timely manner.

To receive a notification from the Federal Tax Service, a list of documents similar to the list attached to the declaration is submitted there. In this case, the declaration itself is not completed. The inspectorate has thirty days to make a decision on confirming your right to a deduction.

In any case, the choice of option for receiving an educational deduction belongs to the taxpayer.

The state, in the form of support for the population, establishes a lot of benefits and subsidies for low-income citizens. But there are support measures that affect everyone, such as the education tax credit. Let's figure out how to get it correctly and what we, in principle, have the right to.

Normative base

Important! Please keep in mind that:

Each case is unique and individual.
A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

The social tax deduction for training is a type of compensation established at the state level, in which a person can return part of the material resources spent on training.

Types of tax deductions

The Tax Code of the Russian Federation provides for only 5 types of tax deductions:

standard;
social;
investment;
property;
professional;
when carrying forward losses from transactions with securities.

The tax deduction for education falls into the social category.

"Educational" articles

A tax deduction is a part of the income of an official working citizen that is not taxed. Only those who pay taxes can compensate for expenses on training, but the amount of compensation cannot exceed 13% of the cost of training, but not more than 50,000 rubles per year. This right of the taxpayer is regulated by paragraph 2 of Article 219 of the Tax Code of the Russian Federation.

It should be noted that only an official working parent has the right to receive a tax deduction for education. But as for the educational institution itself, it can be either municipal or private. The status of educational institutions where such compensation can be issued is determined by the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education”.

Important: deductions are issued only for training expenses. Payment for the hostel, travel and food is not included here.

Also, the legislation is not limited to the territorial location of an educational institution - you can apply for such compensation even if the child studied abroad. But, in this case, all documents confirming this must be translated into Russian (that is, the state language) and notarized.

You should also pay attention to the following nuances:
A taxpayer can apply to the Federal Tax Service only within three years after paying the specified amount, but unless otherwise provided by other articles of the Legislation of the Russian Federation regarding the payment of taxes and fees -.

A refund of the tax deduction for a child’s education can only be obtained if at the time of registration of documents he is under 24 years of age and has not entered into a legal marriage. If the applicant acts as a guardian of a child, then the permissible age is reduced to 18 years.

Types of tuition deductions

The list of institutions covered by this law includes the following:
lyceums, gymnasiums, secondary schools;
sections and thematic clubs, but only on condition that they have a license established by the state, which gives the right to carry out educational activities;
secondary specialized institutions;
Universities of all levels of accreditation.

Advanced training courses, training that gives new skills are also included here. Therefore, you can also apply for a tax deduction for training in a driving school.

A tax deduction for a child’s education in 2019 can also be obtained when taking additional courses, but only if they take place in educational institutions that have the appropriate license. Whether it is private or municipal does not matter.

As for full-time and part-time education, the situation here is somewhat ambiguous. Thus, a tax deduction for distance learning can only be obtained for one’s own acquisition of a specialty at a university, vocational school and other educational institutions that are licensed to provide educational services. But a deduction can be issued for your own child only if he is a full-time student. In-person and evening classes are also not included here ().

Right to deduction

The right to receive a deduction is an individual who pays income tax and falls into one of the following categories:

had their own training on full-time, part-time, evening or individual basis;
payment for education of a child or children, but only for full-time education up to 24 years of age and if the child is not legally married;
payment for education of wards or wards for full-time education, but only up to 18 years of age;
payment for the education of your full-blood (both mother and father are common) or half-brother or sister under the age of 24 years in full-time education, and if the above persons are not married.

This list is regulated by Article 219, paragraph 1.2 of the Tax Code of the Russian Federation. The same part of the legislative act states that the period of study also includes academic leave, if it is formalized in accordance with legislative norms.

At the same time, you should pay attention to situations in which the opportunity to receive a social deduction is lost:

training is paid for through maternity capital;
before the age of 24, a person enters into legal marriage (as stated above);
the child or ward has switched to another form of education - correspondence, evening, individual;
the individual is not a citizen of the Russian Federation;
an individual has the status of an Individual Entrepreneur and operates under a simplified or patent taxation system;
if an individual works unofficially. This also includes the unemployed, who only have unemployment benefits from their official income.

It should also be noted that a parent will not be able to receive a deduction for his child’s education if the documents were issued in the latter’s name. But, if the contract and other title documents were drawn up in the name of the parent, and the payment was made by the child, then the right is retained. It is enough to attach a document indicating that the payment was made by the child on behalf of the parent/guardian.

Deduction amount

The maximum amount of social deduction will depend on whose training the individual paid for. The legislation () provides the following:

own training - the amount of tax deduction for training cannot exceed the total limit on deductions of 120 thousand rubles for the tax period, that is, a year;
payment for education for your child or children, if they have not reached 24 years of age and are full-time students - no more than 50 thousand rubles per year for each child;
payment for education of the ward person or persons, if they have not reached 24 years of age and are studying full-time - no more than 50 thousand rubles for each person per calendar year;
payment for education of a non-full or full brother/sister, if they have not reached 24 years of age and are studying full-time – no more than 120,000 rubles per year.

This can be visually represented in the form of the following table:

At the same time, it should be noted that the tax deduction is calculated cumulatively and the indicated amounts are the general limit. Therefore, only 13% needs to be deducted from the amount prescribed by law. Thus, you can get no more than 15,600 rubles back for your own education, and no more than 6,500 rubles per year of study for a child or ward.

In addition, if the taxpayer spent some money on medical expenses (for example) and filed a return for compensation for these expenses, and later filed a claim for the tuition deduction, then the amount will be combined and, therefore, the amount of the tuition deduction will be less.

To understand the situation, consider an example: Ivanov spent 100,000 rubles on his treatment. To reimburse the expenses, he submitted a declaration with the appropriate amount. At the same time, he underwent training and spent 120,000 rubles a year. Thus, the maximum allowable deduction for training will be 20,000 rubles.

The tuition deduction is calculated based on the following factors:

the amount that a person can receive as compensation should not exceed the amount of income tax, that is, 13% of the official salary;
the total amount of the deduction does not exceed 13% of training costs, but taking into account the above amounts for the year.

For an example of calculating the amount of tax deduction, consider an example situation:

for a year of personal training, 150,000 rubles were given;
250,000 rubles were earned in a year;
the annual deduction limit is 120,000 rubles, and 150,000 were spent. Therefore, if the limit was not spent on other types of deductions, then the amount is calculated as follows: 120,000 * 13% = 15,600 rubles.

The calculation itself is quite simple - you only need to subtract 13% from the amount spent. For example:

for a sibling who is a full-time student, 95,000 rubles were paid;
therefore – 95,000*13%=12,350 rubles.

Step-by-step instructions for receiving a deduction

How to get a tax deduction for education? In order to receive this kind of compensation, you need to collect a package of documents and submit an application according to the norm established by law to the tax service. After the tax service verifies the authenticity and correctness of all the documents provided, the money will be transferred to the taxpayer’s account.

List of documents

What documents are needed to apply for a tax deduction? You need to have the following with you:

tax return in form 3-NDFL;
internal passport of a citizen or document that identifies the taxpayer;
income certificate in form 2-NDFL;
application of the established form for a tax deduction for education (can be downloaded from our website);
an agreement with an educational institution, which must indicate the amount. Please note that if the amount has increased since the conclusion of the contract, this must also be documented. In most cases, this is an annex to the contract;
a certified copy of the educational institution's license;
payment documents that confirm the fact of transfer of a certain amount to the account of the educational institution.

When submitting documents and filling out a tax deduction for education for a child, you additionally need to collect the following documents:

a copy of the child/children's birth certificate;
a certificate from an educational institution confirming that the child is studying full-time;
a copy of the marriage certificate, but only if one spouse was indicated in the payment documents, and the other spouse is processing the deduction.

If you are collecting documents to receive a deduction for the education of your brother or sister, you need to have the following documents:

a copy of your own birth certificate;
a copy of the birth certificate of a relative;
a certificate from an educational institution stating that the relative is a full-time student.

If a tax deduction is issued provided that the child/relative studied abroad, then all documents must have notarized translations.

Important - all copies of documents must be certified. You can do this yourself (write “Correct copy” on each copy and sign and date it), or do it through a notary. A declaration in form 3-NDFL when applying for a tax deduction for education must be required.

Preparation of the declaration

To receive a tax deduction for training, you must fill out a declaration in Form 3-NDFL. Filling out the declaration and application is the most difficult, but at the same time the most important stage.

The declaration consists of several sheets on which, in addition to general information, you need to indicate information regarding the amount of income and their source. Please note that you must put your signature on each sheet. Filling out the fields is done in block letters. You can also use the declaration form on our website.

You need to fill out the declaration very carefully - the slightest mistake or correction will make the document invalid. You can make this stage a little easier - using a special program on the website of the Federal Tax Service there is a special program for this.

Preparing an application

You can download applications for tax deductions for education from our website. The body of the application will need to provide the following information:

Full name of the taxpayer;
type of reimbursement (in our case, this is the third option (reimbursable));
size of the amount;
in a special field (small square on the first sheet) you need to duplicate your personal information and certify with your personal signature the accuracy of the entered data;
name of the banking institution, account number and type;
information about your passport or other document that confirms your identity;
information about place of residence.

All items, especially the amount and bank account, must be entered very carefully.

Treatment minus

How can I get my money back for studying at a university or other educational institution? This can be done by submitting the above documents to the tax service at the place of registration of your place of residence, or through your employer.

Registration through the Federal Tax Service

You can submit documents in person to the regional department of the Federal Tax Service, having previously made an appointment, or online through the official website of the department, having previously created a personal taxpayer account.

Please note that when submitting documents through the Federal Tax Service website, you must have an electronic digital signature. If it is not there, then you can get it on the same site. The declaration in form 3-NDFL can be filled out right there or downloaded ready-made. After this, you will need to upload scanned copies of documents and certify everything with a digital signature. The process of processing your request can be tracked in your personal account.

When contacting the department at the place of registration of residence, the process of submitting documents is similar - you need to come to the inspector at the appointed time and provide a complete package of documents. On site, the inspector checks whether everything is as it should be and registers the request.

Don’t forget to provide a certificate in form 2-NDFL, this is important for the Federal Tax Service. It looks like this:

Registration through the employer

In this case, you still need to contact the tax service. The deduction procedure is as follows:

apply for a notification from the Federal Tax Service to receive a social deduction ( The sample can be downloaded on our website);
collect a package of documents;
submit a package of documents with an application to receive a notification to the regional department of the Federal Tax Service;
after 30 days, receive a notification from the Federal Tax Service about the right to receive a deduction;
provide notice to the employer.

Important - if copies of documents are provided to the tax service, you still need to have the originals with you.

Deadlines for receiving the deduction

The time frame for receiving a decision on issuing a tax deduction will depend on the form of application. When submitting documents through the Federal Tax Service (in person or online), the review period is no more than 3 months from the date of registration of the application. If the deduction is issued through the employer - no more than 30 days.

Please note that you can only get a refund in the year following payment. For example, if tuition was paid in 2018, then you can receive funds only in 2019.

The funds are directly transferred to the applicant within a month after the application is approved by the tax service. It should be noted that the relatively long period of consideration of an application for a tax deduction is associated with a thorough check by the Federal Tax Service of the documents provided.

Taking into account all of the above, the answer to the question “is it possible to get a tax deduction for education” will be in the affirmative. The main thing is to collect a complete package of documents, correctly calculate the amount and correctly fill out the declaration and application. The process of obtaining such compensation is long and somewhat complicated, but it makes it possible to save money spent on training.

The social tax deduction for education is a benefit provided by the state to working citizens and is expressed in the return of part of the funds spent on education.

For whose training can you get a discount?

You can claim a tax deduction for education in 2017:

for your own training;
for the education of children, both natural and adopted, and taken into custody;
for the education of brothers and sisters, both full and half-blooded.

For whose training you cannot receive a deduction

This benefit is not provided for training:

parents;
spouse or spouses, regardless of whether they are officially married;
other relatives.

What types of training can you get a deduction for?

for studying at universities, both Russian and foreign;
for training in driving school clubs, sections and courses, both for adults and for children (for example, foreign language courses, martial arts, dance, fine arts, early childhood development sections, etc.);
for education in a paid kindergarten (nursery).

Conditions for receiving benefits

The applicant has the benefit of tax resident status of the Russian Federation. A tax resident of the Russian Federation is a citizen who resides on its territory for more than 183 days a year. If an individual stays in Russia for less than 183 days within 12 consecutive months, then he is recognized as a non-resident and is not entitled to tax deductions, including for education.
Availability of taxable income in the tax period (year) for which the deduction is claimed and in which the expenses were incurred. It should be noted that there is no prohibition on receiving benefits if the citizen had no income on the date of payment for training, but at the time of applying for the deduction it appeared. Moreover, the Ministry of Finance in a number of letters, in particular, dated March 18, 2010 N 03-04-05/7-110, confirms the possibility of receiving benefits if there is income at the time of deduction application. However, in practice, tax authorities refuse to provide a deduction if the citizen had no income at the time of paying for training;
Taxation of personal income tax at a rate of 13%. Only those citizens and individual entrepreneurs on whose income personal income tax is deducted to the budget at a rate of 13% can receive the benefit. Thus, unemployed citizens, pensioners, women on maternity leave and parental leave, individual entrepreneurs under special tax regimes (USNO, UTII, Unified Agricultural Tax, PSNO) are deprived of the right to deduction. At the same time, individual entrepreneurs using special regimes can claim a deduction if they combine UTII or a patent with the main taxation system on which personal income tax is paid, but only in relation to income taxed under OSNO. You can also receive benefits when paying personal income tax on income from the sale of property or rental of real estate.

Tuition deduction amount

The maximum deduction amount is:

for your own training and training of brothers and sisters - 120,000 rubles. The indicated amount is common for all social deductions, except for the deduction for expensive treatment and education of children.
for the education of children, both relatives and adopted, and taken under guardianship - 50,000 rubles.

If a citizen simultaneously claims a deduction for his own education and the education of his child, the maximum amount possible to receive will be 170,000 rubles, in particular, 120,000 rubles. for your own training and 50,000 rubles. for the child's education. In this case, the citizen will receive 22,100 rubles. (170,000 x 13%).

Features of receiving social deductions for education

Full-time form of education. To receive a deduction for the education of children, as well as brothers and sisters, the form of education must be full-time only. The costs of paying for part-time, part-time or evening training are not eligible for reimbursement. At the same time, the citizen applying for the benefit must confirm that the training was full-time by providing a contract or an appendix to it, which will reflect that the training was conducted full-time. The Ministry of Finance adheres to a similar position in a number of its letters, in particular, dated March 24, 2017 No. 03-04-05/17204.
The educational institution has a license. It is a mandatory requirement for an institute, university or other educational institution providing educational services to have a license. However, for individual entrepreneurs who provide these services personally, without the involvement of teaching staff, such permission is not required (Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/41163 dated August 18, 2014).
Possibility of receiving a deduction for studying abroad. You can get a deduction not only for studying at a Russian university, but also at a foreign university. However, it will be possible to reimburse only the costs of the learning process itself; all other expenses (travel to the place of study, accommodation and food) are not subject to reimbursement.
Reusable receipt of deductions. A citizen can reimburse tuition costs annually, within the limits established by law. In this case, the remainder of the unused deduction is not subject to transfer and is burned out.
How long ago the benefit was received? A tax deduction can only be received for training paid no more than 3 years ago.
Payment for training from personal funds. Study paid for at the expense of the employer or maternity capital is not deductible.

How to get a tax deduction for education?

Tax deductions for paying educational expenses can be obtained in two ways:

at the end of the year through the tax authority;
without waiting for the end of the year through the employer.

How to return a deduction through the tax authority - main steps

The first stage is collecting the necessary documents.

Documents for receiving a tax deduction for training through the Federal Tax Service:

declaration in form 3-NDFL (the declaration must be drawn up in the form in force in the year for which the deduction is claimed).

a certificate of income in form 2-NDFL (this document is not mandatory and in its absence the tax authority does not have the right to refuse to accept documents, but, in practice, inspectors ask to provide this certificate);
an agreement with an educational institution (the agreement must contain the details of the license of the educational institution. If it does not contain them, you must additionally attach a copy of the license);
documents confirming payment for tuition (payment documents must be issued to the person who directly claims the deduction).
birth certificate of a child, brother or sister (when applying for benefits for children and siblings);
marriage certificate (if one spouse paid for the tuition, and the other spouse claims a deduction);
power of attorney to represent interests (if documents are submitted by a representative of the taxpayer);
application for a deduction;

Application for a tax deduction for yourself ( )

Application for child tax credit ( )

The specified list of documents is exhaustive and is not subject to broad interpretation; this is expressly stated in the Letter of the Federal Tax Service dated November 22, 2012 N ED-4-3/19630@. Thus, the tax authority’s demand to provide other documents not named in the said letter is unlawful and can be appealed to a higher tax authority.

The second stage is submitting documents to the Federal Tax Service.

Documents can be submitted by a citizen in person, through his representative, as well as by mail or via the Internet through the Taxpayer’s Personal Account.

The third stage is verification of documents by the tax authority.

Within 3 months from the date of submission of documents to the tax authority, a desk audit takes place.

The fourth stage is sending the citizen a notification about the results of the inspection.

Based on the results of the desk tax audit, the inspectorate within ten days sends the deduction applicant a notice confirming the right to the benefit or denying the deduction. If the right to a deduction is confirmed, the citizen must submit an application for a tax refund to the tax authority. He can immediately attach this application to the general package of documents submitted for deduction.

The fifth stage is a tax refund to the account specified in the application.

As a rule, the period for returning funds to a citizen’s account is one month from the date the tax authority receives the tax refund application or from the date of completion of the desk audit, if the application was in the general package submitted for verification.

The procedure for receiving a deduction through an employer

Briefly about what you need to do to receive benefits at your place of work.

collection of documents (the package of documents submitted to the tax authority is similar to what is submitted when applying for benefits through the Federal Tax Service, with the exception of the 3-NDFL declaration and income certificate).
Submission of documents to the tax authority. (the necessary documents must be submitted to the Federal Tax Service at the place of registration of the person applying for the benefit).
verification of documents by the Federal Tax Service (when applying for a deduction through an employer, the period for checking documents is not three, but one month).
receiving notification of confirmation of the right to deduction;
Submitting the notification received from the tax authority at the place of work.

A tax deduction for a child’s education is one of the social tax deductions that is available to parents who are officially employed, whose child is studying in a paid full-time department of an educational institution, and has not reached the age of 24.

The Tax Code (clause 2 of Article 219) defines the procedure for providing a social tax deduction for training expenses. It says that social tax deductions for education expenses are available to citizens who pay for:

your training in any form of education (day, evening, correspondence and any combination thereof);
paid education for your child under the age of 24;
paid full-time education for the ward(s) under the age of 18;
training of former wards under the age of 24 (after the termination of guardianship or trusteeship over them) in full-time education;
full-time education of his brother or sister under the age of 24, whether he is full-blooded (i.e. having a common father and mother with him) or not full-blooded (i.e. having only one common parent with him).

In 2017, according to the Federal Tax Service of Russia, in 2017 (letter No. BS-3-11/4769 dated October 14, 2016), expenses for the education of a spouse cannot be reimbursed.

Let us consider in more detail the grounds and procedure for registering and receiving a social tax deduction regarding the education of children.

Parents have the right to partially refund the personal income tax they paid on the amount paid for their child’s education in the amount of 13 percent.

What is the size of the social tax deduction for education in 2017?

The maximum possible amount spent on children's education from which it is possible to receive a social tax deduction in 2017 is 50 thousand rubles per year. This means that the maximum amount of tax that the tax authority can return for the year will be 6 thousand five hundred rubles per year for the education of each child.

But the amount from which you can receive a tax deduction for the education of the parents themselves, or their brothers and sisters, is already 120 thousand rubles per year.

Thus, deduction for education is a multiple-time process. You can apply for it every year. For each year, no more than the amount of personal income tax withheld into the budget is allowed to be returned.

Requirements for the educational institution

In order for the tax authority to positively consider an application for a social tax deduction for expenses incurred on training, it is necessary that the educational institution has a license for this type of educational activity. These educational institutions include: If they have a license or other document confirming the right to conduct the educational process, universities, secondary educational institutions, children's educational institutions (paid kindergartens), institutions of additional education (art school, music school, paid sports school).

At the same time, it does not matter what type of property this educational institution belongs to. These can be both public and private educational institutions, and not only Russian ones.

An important requirement of the tax service is the fact that receipts for tuition payments must be issued to the taxpayer, and not to the child or person for whom the payment is made.

How to get a tax deduction for a child's education?

A. When submitting documents to the tax authority

To exercise the right to a tax deduction for educational expenses, a parent must take the following steps step by step:

Fill out a tax return (form 3-NDFL) at the end of the year in which tuition was paid.

Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

Prepare a copy of the agreement with the educational institution for the provision of educational services, which specifies the details of the license to carry out educational activities (if there are no license details in the agreement, you must provide a copy of it), and if the cost of education increases, a copy of the document confirming this increase, for example, an additional agreement to the contract indicating the cost of training.

If you paid for the education of your own or a ward child, brother or sister, additionally provide copies of the following documents:

a certificate confirming full-time study in the corresponding year (if this clause is not included in the agreement with the educational institution for the provision of educational services);
child's birth certificate;
documents confirming the fact of guardianship or trusteeship - an agreement on the implementation of guardianship or trusteeship, or an agreement on the implementation of guardianship over a minor citizen, or an agreement on a foster family (if the taxpayer spent money on training his ward);
documents confirming relationship with a brother or sister (if the education of the brother or sister was paid for).

5. Prepare copies of payment documents confirming the taxpayer’s actual expenses for training (cash register receipts, cash receipt orders, payment orders, etc.).

6. Submit to the tax authority at your place of residence a completed tax return with copies of documents confirming actual expenses and the right to receive a social tax deduction for educational expenses.

If the provided tax return calculates the amount of tax to be refunded from the budget, together with the tax return, you must submit an application to the tax authority for a personal income tax refund in connection with training expenses.

The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code).

When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

B. When submitting documents at the place of work

The social 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. To do this, the taxpayer must:

Write an application to receive a notification from the tax authority about the right to a social deduction. A sample application can be found in Letter of the Federal Tax Service of Russia dated December 7, 2015 No. ZN-4-11/21381 “On receiving social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation from tax agents,” or ask for a sample at accounting at the place of work.

Prepare copies of documents confirming the right to receive social benefits.

Submit to the tax authority at your place of residence an application to receive notification of the right to a social deduction, attaching copies of documents confirming this right.

After 30 days, receive a notification from the tax authority about the right to a social deduction.

Provide a notice issued by the tax authority to the employer, which will be the basis for not withholding personal income tax from the amount of income paid to an individual until the end of the year.

A sample application for personal income tax refund can be found on the official website of the Federal Tax Service of Russia

How to fill out a tax return in form 3-NDFL for a tax deduction for children's education?

The tax return for personal income tax in form 3-NDFL is filled out on the basis of data from the income certificate in form 2-NDFL (which is issued by the accounting department at the place of employment).

The declaration itself is quite voluminous and its form and content may change from year to year, therefore, it is not recommended to use its forms for the previous year, much less older ones. Before filling it out, you should carefully study the tax document that is current at the time of filling it out. (To do this, you need to use the current Order of the Federal Tax Service of Russia regarding the procedure for filling out the tax return form for personal income tax). It can be quite difficult to fill out this form correctly and without errors the first time.

The declaration form itself is easy to obtain on the tax authority’s website. The “Taxpayer’s Personal Account” is available there. There is a special tax service program in which all incorrect actions and errors when filling out the form are visible.

When filling out the form yourself, it is important to indicate the following data and details: tax office number, full name of the taxpayer, his TIN, details of his passport, country code, information about place of residence, municipal code, name of the organization, checkpoint, OKTMO organization according to the 2-NDFL certificate) , amounts by month (from the same form). On the “income” tab you need to select “13” - this is 13% taxation. If there were vacation pay in any month, code 2012 is entered, for salary code 2000. The total amount of income must match that in the 2NDFL certificate. In the “Deductions” tab, fill in “Amounts paid for children’s education.” After the form is ready, an application is submitted indicating the calculated amount of the tax deduction refund for the child’s education.

Examples of calculating tax deductions for education

In 2016, Yulia studied at a driving school for her license. Her expenses for such studies amounted to 55,000 rubles. At the same time, Yulia received a monthly salary of 35,000 rubles. She earned 42,000 rubles a year. Tax was withheld from her into the budget (13 percent), which amounted to 54,600 rubles.

Tax deduction calculation: 55,000 * 13% = 7,150 rubles. This is the amount that she will return as a tax deduction (and in its fullest amount, since more tax was withheld from her in 2016).

Ivan is a student in the commercial (paid) department and works part-time. Therefore, his annual earnings amounted to 115,000 rubles. A tax of 14,950 rubles was withheld from this income. Personal income tax. In 2016, tuition fees cost him 125,500 rubles.

Calculation of the tax deduction: an annual tax was withheld from Ivan in an amount significantly less than the amount of the maximum deduction. He will be able to return only 14,950 rubles, that is, the amount that was paid as tax on earned income.

Maria has three dependent children. Her income for 2016 was 45,000 rubles. per month before tax. This amounted to an annual taxable income of 540,000 rubles. The accounting department at work withheld personal income tax in the total amount of 70,200 rubles.

In the same year, Maria paid:

5,000 rubles - for paid kindergarten for one child;
37,500 rubles - for another child’s paid children’s music school;
68,300 rubles - for the education of the third child in an educational institution.

Tax deduction calculation: Maria will receive 6,500 rubles for kindergarten. (restricted by law). For music school - 37,500 * 13% = 4,875 rubles.

For the eldest child’s studies at an educational institution, 6,500 rubles will again be returned. In total, she is entitled to 17,875 rubles. Thus, Maria’s total tax deduction will be maximum, since the amount of tax withheld from her turned out to be greater.

In conclusion, let us remind you that you should not delay applying for a tax deduction, since according to paragraph 7 of Article 78 of the Tax Code of the Russian Federation, the right to receive a tax deduction for the education of children is valid for only three years from the moment the funds for education were paid.

The use of a deduction for training reduces the tax base for personal income tax of a person who has taxable income.

You can take advantage of the benefit by contacting the Federal Tax Service with an application, a 3-NDFL declaration and documents confirming your right.

The tax refund is carried out by the Inspectorate or the employer.

What is this social deduction?

Social deduction allows you to refund part of the expenses incurred when paying for your own education or close relatives.

A deduction in the amount of expenses incurred is applied to the tax base for personal income tax - income received in the calendar period. Refunds are subject to tax withholding limitations and deduction limits.

Peculiarities tax deduction:

Benefit amount depends on the category of persons whose tuition fees were paid by the taxpayer. The procedure for providing a deduction, the categories of persons whose training is preferential, document flow is established by Art. 219 of the Tax Code of the Russian Federation. The legislation does not establish restrictions in relation to educational institutions. It is permissible to claim deductions for training received at government or commercial institutions.

Who can apply

There is an opportunity to receive a benefit if compliance with conditions:

Belonging to the citizenship of the Russian Federation.
Availability of income taxed at a rate of 13% during the period of payment for training.
Providing documents confirming the fact of training to the Federal Tax Service.
Payment by the person claiming the benefit.
Whether the educational institution has state accreditation. These licenses for the right to provide services are specified in the contract. If there is no information, a copy of the license must be attached to the contract.

Tax refunds are not made on deductions of expenses compensated by the enterprise (the taxpayer's employer), social fund, maternity capital or other structure. The deduction is provided only to the individual who incurred the expenses.

Tax refund produced at cost, incurred:

Deadlines

Refunds of previously paid taxes are made for the 3 years preceding the application to the Federal Tax Service.

For example, if an application to the Federal Tax Service is made in 2019, the deduction can be claimed for the 2016-2018 years of study. The declaration must be submitted within the calendar year following the year in which the expenses were incurred. Statute of limitations established in the Civil Code of the Russian Federation and equal to 3 years. Once the limitation period has expired, no deduction will be granted.

To receive a deduction, the training time does not matter. The fact that the student is on academic leave does not affect the tax refund. When determining the limitation period, the calculation of the period for claiming a deduction takes into account the year the payment was made. As payment documents Standard forms are accepted - a statement for a transfer from a current account, a receipt for a cash contribution, and others.

Amount and calculation rules

The amount of social deduction provided for training is marginal limit, established in Art. 219 of the Tax Code of the Russian Federation. Payment for training of the taxpayer himself is limited to 120,000 rubles annually. The amount of deduction for educational expenses of relatives is set at 50,000 rubles, provided for each person.

The peculiarity of providing a social deduction is the presence general limitation for all types of deductions. The full amount of the benefit in the amount of 120,000 rubles spent on training can be applied only if there are no other declared deductions of the social category - treatment, purchase of medicines, participation in non-state pension insurance. If there are several types of deductions in a tax year, a person has the right to choose.

Let's consider the case of a tax refund when paying for children's education.

Citizen Konev A.A. has income from the usual type of activity as an employee. In 2018, A.A. Konev received income in the amount of 300,000 rubles. A person has three children and paid for their education in 2018 in the amount of (50,000+40,000+40,000) = 130,000 rubles.

Let's say the employee did not use the right to a standard deduction and applies only the social deduction. The amount of tax payable before applying the benefit: 300,000 * 13% = 39,000 rubles. After checking the documents by the Federal Tax Service, the citizen was given a deduction in the full amount of the children’s paid education. The amount of tax payable by an employee in 2018 decreased and amounted to (300,000 - 130,000) * 13% = 22,100 rubles. Citizen Konev A.A. has the right to return tax in the amount of 16,900 rubles.

Preparation of a package of documents

To receive a benefit in the form of a deduction with a subsequent refund of overpaid tax, you will need provide a 3-NDFL declaration with supporting documents attached. The forms confirm the fact of training, payment, relationship and the presence of taxable income. Submitted as a separate document statement for a refund.

Part applications When receiving a deduction for the taxpayer’s own education, it includes:

The list of documents may be expanded at the discretion of the territorial Inspectorate of the Federal Tax Service. Thus, some authorities oblige to provide an acceptance certificate for services, additional annual agreements to the contract and other forms. The main list of documents of the Inspectorate is published on the official website or information stands. In a number of cases, the inspector who inspects the right to benefits may request the submission of clarifying documents.

When applying for a deduction for educating relatives In addition to the main list of papers, the following are submitted:

If the payment documents for training of relatives accidentally indicated a non-payer, you will need to provide a notarized power of attorney for the right to pay a specific amount on the specified date under the agreement. The opinions of the Federal Tax Service on the issue of payment details differ, which creates preconditions for refusal when depositing amounts by third parties. If a payment document is issued for the spouse of the benefit applicant, a marriage certificate must be attached.

Registration procedure

Control over the taxation of individuals and the provision of benefits is carried out by the territorial Federal Tax Service.

To receive a deduction required:

Submission of documents for benefits is carried out in person, by mail or through an authorized representative. The taxpayer can exercise the right to submit documents through a personal account opened on the official website of the Inspectorate. Using a personal account allows you to save time and provides the opportunity to track the moment the verification is completed.

Drawing up an application

Refunds of overpaid tax amounts are made in cashless form.

After the end of the desk audit, the amount of overpayment is taken into account in the personal account of the taxpayer, which is broken down by type of tax. Transfer of funds to a person’s current account is carried out on the basis of an application and according to the data provided in the document. If you do not have an account, you will need to open one at any bank branch.

The application is drawn up by the person in writing according to the sample provided by the Federal Tax Service.

Applies form of compilation statements:

The document is signed by the taxpayer personally with a transcript of the full name and date of drawing up the application. It is possible to submit an application for transfer of the amount at a later time. You can receive the required amount within 3 years from the date of completion of the desk audit. After the expiration of the period, the amount remains in the taxpayer’s personal account, but it is not possible to use it (offset, return).

Some features

A deduction for a child’s education is provided only when paying full-time, which involves attending permanent and regular classes at the institution. In full-time or evening studies, studies are carried out on an irregular basis and are applied in universities or institutions of secondary specialized profile.

Courses, studies at a driving school, sections or hobby groups cannot be provided in evening or correspondence forms. Training is carried out on a regular basis, which makes it possible to classify training as full-time. To confirm the fact of regular study, you must provide a certificate or have a footnote in the contract.

The expenses claimed to receive a deduction include only payments for training provided. No benefit is provided for related amounts. For example, if the cost of a foreign language course includes lunch, the amount should be excluded from the cost. To obtain the exact amount of expenses not related to training, you will need to additionally provide an estimate of the institution's costs for a specific student.

About this type of social tax deduction, see the following video: