The Tax Code of the Russian Federation grants citizens the right to return part of the money spent on the education of their children or their own. For this purpose, a personal income tax benefit is provided - a social tax deduction for education.
It is necessary
- - 2-NDFL certificate;
- - 3-NDFL declaration;
- - contract for the provision of educational services;
- - a copy of the license of the educational institution;
- - documents confirming the cost of tuition fees;
- - a certificate stating that the training is carried out on a full-time basis;
- - birth certificates to confirm the relationship;
- - Bank details.
Instructions
Step 1
The tax deduction is the amount by which your total annual income, which is subject to personal income tax at the 13% rate, is reduced. It can be obtained by persons working under an employment or civil law contract, from which the employer withholds and pays tax.
Step 2
Social tax deduction involves reimbursement of educational expenses of the taxpayer himself, his children, and brothers and sisters. Keep in mind that in order to receive benefits for your own education, its form does not matter: it can be either full-time or part-time. In other cases, the deduction is provided only for the payment of full-time tuition.
Step 3
Most often, the cost of higher education is reimbursed. At the same time, Article 219 of the Tax Code of the Russian Federation states that an educational institution must have a license or other document confirming its status as an educational institution. This means that expenses incurred in any institution eligible for the provision of educational services are accepted for reimbursement: universities, technical schools, general education, music, sports schools, kindergartens. In other words, if your child is not up to university, but attends a paid private school or kindergarten, you are eligible for a personal income tax benefit.
Step 4
To receive a social tax deduction for training, you will need a package of documents. First of all, take from the employer a certificate of income in the form of 2-NDFL for the past year. Based on these data, fill out a tax return in the form of 3-NDFL by downloading a special program from the official website of the Federal Tax Service. You can also do this manually by obtaining the forms from the tax office.
Step 5
If you reimburse the costs of your own education, then, in addition to the certificate and income declaration, prepare the following documents: - an agreement for the provision of educational services with an educational institution; - a copy of the educational institution's license - if its details are not specified in the agreement; - documents confirming expenses for tuition fees (receipts, expense orders, checks, payment orders, etc.).
Step 6
When receiving a tax deduction for the education of children, brothers and sisters, you will need a certificate stating that the study is full-time, as well as a birth certificate confirming the degree of relationship.
Step 7
Do not forget to provide your bank details for the transfer of money to the tax authority.
Step 8
Please note that although the right to receive social tax deduction for studies arises at the end of the year in which the expenses were incurred, you can use it for 3 years.
