Tuition fees are one of the most expensive items in the family budget. Observing certain rules, it is possible to return a small part of the funds spent, in the amount of 13 percent. To this end, the Tax Code provides for the so-called social tax deductions.
Instructions
Step 1
A student, his parents or guardians can apply for a tax deduction. A prerequisite is payment for studies at the expense of their own income in the form of wages. If you have spent maternity capital, winnings, prizes or dividends, taxes will not be refunded.
Step 2
Parents can return part of the funds for the education of children until they reach the age of 24, and the guardians - the majority. In any case, the form of education must be full-time. Also, siblings have the opportunity to receive a deduction if they work and are adults.
Step 3
The maximum amount you can receive does not exceed RUB 50,000 for each child. But in reality, you will receive the amount of overpaid tax. Consider this point with the following example. Tuition costs 30,000 rubles, and your income this year ("dirty") is 380,000 rubles. For the year, the amount of tax will be 49,400 rubles. It was paid by you, as it is deducted from you on a monthly basis. Let's say you received 350,000 rubles, which means that the amount of tax should be less by 3,900 rubles. This is the amount you will receive.
Step 4
In the case of self-pay, the deduction is due to you from 18 years old to 24 years old. To do this, you need a document confirming that you worked during your studies and paid the relevant taxes.
Step 5
An educational institution, be it a school, kindergarten or university, must have an appropriate license. It can be located both in Russia and abroad, be state or commercial.
Step 6
It is necessary that all documents are completed correctly. This will help you avoid problems in getting the deduction Upon admission, a contract is concluded, it must necessarily contain the person who will pay for the tuition, otherwise it is unlikely that something will be returned. The data of the same person is recorded in all payment documents.
Step 7
To receive a social deduction, you must submit the following documents to the tax office:
- a written statement about the desire to receive a tax deduction for tuition;
- completed personal income tax declaration;
- 2-ndfl certificate from the place of work, with the amounts of accrued and paid taxes indicated in it;
- a copy of the agreement with the educational institution in which the training was carried out;
- copy of the license of the educational institution;
- a certificate from an educational institution confirming the full-time form of study;
- copies of payment documents confirming the fact of payment for studies by the taxpayer;
- a copy of the child's birth certificate;
- a copy of the order on the appointment of guardianship (guardianship).
