Those who work and study at the same time can get back a social tax deduction of 13% of the tuition fee paid. You can get it for yourself if your age is under 24 years old, or for your children. The law applies to students of preschool, general education, higher education and other institutions.
It is necessary
- - certificate and declaration in the form of 2-NDFL;
- - a certificate from an educational institution;
- - an agreement with an educational institution;
- - copies of payment documents.
Instructions
Step 1
Submit your 3-NDFL tax return to the tax authority to file your tuition deduction. Indicate the amount of income you received for the reporting year, the amount of tax withheld from you when paying for tuition. Attach supporting documents to the declaration of the available training costs. This includes a receipt for payment indicating the amount for the current year of filing the declaration, a certificate from the educational institution and from the employer (in the form of 2-NDFL). The receipt of payment for tuition must contain your full name, otherwise the tax office will refuse to refund.
Step 2
Make sure to submit the declaration by April 30 of the year following the reporting year. For example, to refund tax for 2013, you will need to submit a tax return before April 30, 2014. In accordance with the Tax Code, you can file a return within 3 years from the date the first tuition payment was made. Thus, usually there are no problems with the tax refund for the first few years of study.
Step 3
Take the completed tax return to the tax office in person or ask a representative to do it (you will need a power of attorney). You can also send it by mail with all attachments. The specialist will check the documents, which usually takes up to 3-4 months, and, if necessary, will request other supporting documents. The deducted amount will be refunded to the bank account you specified. Most often, the tax authorities ask you to open accounts with Sberbank.
Step 4
To receive a deduction from the funds spent on the education of the child, it is necessary that the full-time form of study is indicated in the contract or in the certificate from the educational institution. If a child attends a preschool institution, the deduction can be refunded only for additional educational services, the cost of which must be highlighted in a separate line in the contract.
