Currently, almost 70% of higher education in Russia is paid. Tuition in art, music, sports schools and other educational institutions is also paid. Tuition fees are often one of the biggest expense items in the family budget. The Tax Code of the Russian Federation provides for the payment of a social tax deduction for taxpayers for their own education, for the education of children or children under guardianship. This allows you to partially offset training costs.
It is necessary
- • To qualify for Social Study Tax Credit, you will need
- • Certificate from the place of work on the income received and the amount of withheld tax in the form of personal income tax-2.
- • A copy of the training agreement between the educational institution and the student or the student's parent (guardian).
- • a copy of the license of an educational institution or other documents that confirms the status of the institution as educational.
- • A copy of the payment document confirming the fact of cash or non-cash payment for the services of an educational institution.
- • A copy of the student's birth certificate, if the taxpayer bears the expenses for the education of his child.
- • Written application to the tax authority at the place of residence for the provision of social tax deduction for education.
- • Completed personal income tax return (personal income tax form-3)
- • A copy of the order on the appointment of guardianship (guardianship), if the taxpayer bears the expenses for the education of his ward.
Instructions
Step 1
The right to a social tax deduction for education has (according to Article 219 of the Tax Code of the Russian Federation):
Taxpayers who are residents of the Russian Federation, whose income is subject to personal income tax (hereinafter PIT) at a tax rate of 13%:
- The students themselves, who paid for tuition from their own funds, the receipt of which is confirmed by a certificate of income (personal income tax-2). It does not matter what form (day, evening or part-time) the training is in.
- Parents who pay for the education of their children until they reach the age of 24 years only on a full-time (full-time) form of education
- Guardians and trustees who pay for the education of their wards until the wards reach the age of 24 years
tax deduction is provided in the following amounts:
If the taxpayer bears the costs of his own education, then the tax deduction is provided in the amount of actually incurred costs, but not more than 120,000 rubles. (For example, if you paid 100,000 rubles for your studies, then you will be refunded from the amount of income tax you paid 13% of 100,000 rubles, i.e. 13,000 rubles).
If the taxpayer bears the costs of teaching his child (ward) to reach the age of 24, then the tax deduction is provided in the amount of actually incurred costs, but not more than 50,000 rubles. (the maximum amount of refunded tax in this case will be RUB 6,500.)
Step 2
To receive a social tax deduction for training, you should take into account a number of important nuances that will help you avoid possible mistakes.
A contract for training with an educational institution can be concluded both by the student himself and by his parent (guardian). It is better if the agreement is immediately concluded between the educational institution and those who will later claim the social tax deduction.
The payment document must be issued in the name of the person who is counting on the social tax deduction. If one of the parents pays for the tuition, the deduction is provided only to the parent who paid for the child's tuition directly.
Certificate of annual income from the place of work of the taxpayer in the form of personal income tax-2. If a taxpayer has several jobs, where he is registered under a contract or part-time, certificates are required from all jobs where income tax is levied on the accrued earnings.
Step 3
1. Fill in the printed declaration forms manually. Forms can be purchased from printers or shops specializing in the sale of accounting documents. Tax officials recommend filling out the declaration first with a simple pencil. Only after the inspector has checked the declaration can it be filled in with a black or blue pen.
2. Download ready-made forms to your computer in Microsoft Excel, fill out and print them. On the Internet you can find samples of such forms in the appropriate format. This method assumes that all calculations on the declaration will be made by you manually, as in the case of paper forms, errors are also possible here.
3. Many services on the Internet offer to fill out an online 3-NDFL declaration form. But this method does not imply complete protection of your personal data.
4. Download the Declaration program and instructions for filling it out on the website of the Federal Tax Service of the Russian Federation. In this case, you do not need to make calculations, the program itself generates the results. The declaration filled out in this way should be saved on a magnetic medium (diskette) and printed out on paper. This method significantly speeds up the work of accepting your declaration by the tax office. And, importantly, a declaration accepted on a magnetic medium is immediately entered into the database, and an accepted one on paper must be entered into the database within 5 days.
