Every citizen of the Russian Federation who is receiving higher education has the right to a tax deduction. Refund of part of the payment in the amount of 13% is possible both after the entire period of study, and at the request of interested persons in the process of obtaining education, for example, annually.
Instructions
Step 1
To fully collect the package of documents that are required for the return of the tax deduction, first of all, you must fill out a tax return form 3-NDFL (for personal income). You can take the declaration form yourself at the territorial tax office. If you find it difficult to fill out the form on your own, for more convenience, you can use a special program posted on the website www.nalog.ru. The program is easy to download and will provide significant assistance in filling out the declaration.
Step 2
The next mandatory and necessary document for submission is a certificate of income. A 2-NDFL form document can be issued directly by the employer. The easiest and most convenient procedure for issuing and receiving such a certificate is to contact the personnel department.
Step 3
A copy of the agreement with the educational institution for the provision of educational services. It is important that the contract is drawn up in the name of the person who wishes to return the tax deduction. If the student's original form is lost or damaged, a copy can be made at the institution itself.
Step 4
If there is no information about the form of study in the agreement with the educational institution itself, it is necessary to provide an appropriate certificate. The certificate on the form of study should clearly state how the student studied: full-time, part-time, daytime or evening forms.
Step 5
Documents confirming payment for training. These can be bills of exchange, checks, other payment documents. All payments must document that it was the person claiming the refund of the deduction who paid for the tuition. In case of incompleteness or loss of payment documents, the fact of payment and the amount of the paid amount can be documented in the accounting department of the educational institution.
Step 6
The last and the simplest document in terms of the quality of registration and collection is the passport. Copies are made from the main and only completed pages.
Step 7
In the event that the tax deduction claims to be returned not by the student, but by his legal representatives, it is necessary to additionally attach a copy of the student's birth certificate. For other legal representatives (guardians, trustees, adoptive parents), such a document may be a government order or certificate.
Step 8
After collecting the package of documents and copying them, you can choose several options for submitting documents to the supervisory authority:
1. Notarize copies. In this case, it is unnecessary to provide copies of the original documents along with the copies.
2. To certify the documents in person, putting on each sheet in the lower right corner the inscription: Copy is correct. Surname, name, patronymic, signature. In this case, the provision of original documents is required.
3. A simple and economical option in financial terms is to come to the tax authority with originals and copies of documents.
