If you work and study, you have the right to receive a social tax deduction from the state. This is 13% of the amount of tuition paid by you. You can get a deduction not only if you pay for yourself, but also if you pay for the education of brothers, sisters or your own child. You can get it by studying and teaching your children under the age of 24, in preschool, general education, higher educational institutions, as well as in refresher courses, institutions of additional education. The procedure for obtaining a tax deduction has a number of certain nuances, ignorance of which will deprive you of the right to a refund.
It is necessary
- - certificate on the 2NDFL form for the period for which the 3NDFL declaration is submitted;
- - declaration in the form of 3NDFL;
- - a certificate from the educational institution in which you are studying, or your child;
- - an agreement with an educational institution.
- - an agreement with an educational institution;
- - copies of payment documents for training.
Instructions
Step 1
To register the tax deduction for tuition, you need to submit a declaration in the form of 3-NDFL to the tax authority. In it, indicate the amount of income that you received for the reporting year, the amount of income tax withheld from you and the amount paid for training. Attach supporting documents about your tuition expenses to the declaration. This is a receipt of payment (the amount must be paid in the year for which you submit the declaration), a certificate from an educational institution, a certificate from the employer in the form of 2-NDFL. Your full name and surname must be included in the receipt of payment for tuition, otherwise the tax authorities will refuse to reimburse you.
Step 2
The declaration is submitted by April 30 of the year following the reporting year. Those. If you want to receive your tax refund for 2011, you will need to submit your tax return by April 30, 2012. According to the Tax Code, you have the right to file a return within 3 years from the date of payment for tuition. You can, for example, submit a declaration for 2011, 2012, 2013 in 2014.
Step 3
You can take the completed declaration to the tax office in person, send it with a representative (you will need a power of attorney) or send it by mail with a list of attachments. A specialist will check your documents, usually it takes 3-4 months for a cameral check, if necessary, he will ask you for additional supporting documents. The amount of the deduction will be returned to your account. Usually, the tax authorities ask you to open accounts with Sberbank.
Step 4
If you want to receive a deduction from the funds spent on the child's education, it is important that full-time education is either in the contract or in a certificate from the educational institution. If your child is attending a preschool, you will only be able to refund the deduction for additional educational services. The cost of services should be highlighted in a separate line in the contract.
