The Tax Code of the Russian Federation guarantees the return of previously paid income tax as social deductions for expenses related to their own education or the education of their children under the age of 24. To apply for a tax refund, you must contact the regional Office of the Federal Tax Inspectorate with a package of documents.
It is necessary
- - application;
- - a package of documents for obtaining a deduction.
Instructions
Step 1
In accordance with article 219 of the Tax Code of the Russian Federation, you have the right to return part of the funds you paid earlier as income tax if you pay for your own education or pay for the education of your children under the age of 24. To do this, contact the territorial office of the Federal Tax Service with a statement.
Step 2
In addition to the application, you will need to present: - a certificate of income of the unified form 2-NDFL; - a certificate from the place of work; - a tax declaration of the form 3-NDFL; - a photocopy of the agreement with an educational institution, certified by the signature and official seal; - a photocopy of the license of the educational institution, certified signature and seal; - bank check and a photocopy confirming the transfer of funds for training to the account of the educational institution; - passport (your own and the child's, as well as a photocopy of all pages); - a certificate from the guardianship and trusteeship authorities (if the trustee applies after deduction); - number of the current account for transferring the returned income tax.
Step 3
Apply for Social Tax Credit at the end of the academic year for which you have already paid. The maximum deduction amount, if you pay for your own tuition, is provided from the spent 120 thousand rubles. If you pay significantly more for tuition, only 15,600 rubles are refundable.
Step 4
For teaching children under the age of 24, you will receive a maximum return of 13% from 50,000 rubles spent on training, that is, it will be equal to 6,500 rubles.
Step 5
You can get the deduction in cash or by bank transfer. In case of cash receipt, you will be transferred the due amount to your current account number specified when submitting documents. The non-cash form of deduction will release you from paying income tax for a period until the amount you owe is collected.
