Currently, the majority of citizens receive higher education by correspondence course. They can receive a 13% education tax deduction from the state budget. To do this, you must submit a certain package of documents and fill out a 3-NDFL declaration and submit it to the tax office.
It is necessary
an agreement with the institute, copies of the university's accreditation and license, receipts for tuition fees, a pen, a "declaration" program, a 3-NDFL certificate from the place of work for six months
Instructions
Step 1
One of the conditions for receiving a deduction for education is that a part-time student must receive income and pay personal income tax to the state budget. This is confirmed by a 3-NDFL certificate from his place of work, which can be requested from the company's accounting department. The accountant enters into it the amount of the employee's income for the last six months, puts the seal of the organization. This certificate is signed by the head of the company and the chief accountant.
Step 2
At a higher educational institution, a student requests copies of the university's accreditation and license, which must contain his seal and the signature of the institute director. The student's contract must be present. But if it is lost, it can also be requested from the HR department. If tuition fees increase every year, an additional agreement must be attached to the contract. Payment receipts are usually in the hands of a citizen claiming for the deduction, but if at least one of them is not available, at the student's request, a certificate of payment is written in the university's accounting department.
Step 3
The 3-NDFL declaration contains the surname, name, patronymic of the student, details of the identity document (series, number, by whom and when issued), address of his place of residence, date and place of birth.
Step 4
In the column of the declaration set aside for fixing the student's income, the name of the organization where the citizen works, the amount of income for each of the six months is entered.
Step 5
In the deductions, you must click the "social tax deductions" button, indicate the amount of money spent on the student's education, as well as the date, number of the contract of the company in which the student works with the pension fund, the amount of the employer's contribution for this employee to the organization of voluntary pension insurance of citizens …
Step 6
The correspondence student submits the completed declaration and the corresponding documents in electronic and paper form to the tax office at his place of residence and receives a 13% deduction to his current account within four months.
