Unable to provide free education to all citizens, the state is ready to compensate you for the cost of education a little in the form of a deduction from personal income tax. A trifle, but nice. To receive a deduction, you will have to submit a number of documents to the tax authority.
It is necessary
Form 3-NDFL; documents confirming payment for training and the fact of training itself; 2-NDFL certificate; documents confirming relationship - optional
Instructions
Step 1
Collect documents (if it is impossible to obtain the originals - copies), confirming the fact of your study in an educational institution and its status. These documents include: an agreement with an educational institution; the latter's license for educational activities (if the contract does not contain the details of the license) or another document confirming the status of the educational institution. If the taxpayer does not have a document on the status of the institution, he may not submit such a document to the tax authority on his own - this obligation is not spelled out in the legislation, and tax authorities can obtain this information on their own.
Step 2
Collect documents confirming the amount and fact of payment for tuition. The Tax Code does not establish a specific list of such documents, it can be receipts for cash receipts, cash register receipts, payment orders, bank statements, and so on. At the same time, a memorial order intended for intrabank transactions is not a confirming payment document. Payment documents must be issued to the person claiming the deduction.
Step 3
In the event that you pay not for your own education, but for a relative / ward provided by law, you will need documents confirming kinship / guardianship, as well as a certificate of full-time study (if the form of study is not spelled out in the contract).
Step 4
Get a certificate of income in the form of 2-NDFL from your employer. Strictly speaking, you are not required to provide it, as well as a document confirming the status of an educational institution. But if you want to settle the issue with a deduction quickly and bloodlessly, it is better to go through the certificates than to miss out.
Step 5
Fill out a tax return on the 3-NDFL form. Sheet G2 is devoted to the calculation of social tax deductions. If you pay for the education of children, enter the amount of payment in line 1.2; if teaching yourself or brother / sister - then you need line 2.1. Don't forget to calculate the totals. Do not expect to be reimbursed for tuition expenses - they will only be deducted from the taxable amount. In this case, we are talking only about the amount of income taxed at a rate of 13%. If you did not have such income in the current period, you will not receive any deductions.
Step 6
Submit, along with the declaration and documents, an application for a tax refund (drawn up in any form, indicating your contacts and account details for crediting the refund amount), as well as a cover letter with a list of documents to be submitted. The text of the letter is approximately the following: “In order to obtain a social tax deduction in accordance with the provisions of paragraphs. 1 p. 1, p. 2, art. 219 of the Tax Code of the Russian Federation I submit a declaration in the form of 3-NDFL and documents confirming the right to the specified deduction:…. Date, signature.
