If you regularly pay taxes at the standard rate of personal income tax, are a citizen of the Russian Federation, work in the territory of the Russian Federation and have documents confirming education expenses, you can receive a tax deduction for a three-year period, not counting the current year (for example, now 2016, which means that you can get a deduction for 2015, 2014, 2013). Moreover, you can return the tax deduction at any time.
It is necessary
- - an agreement with an educational institution for the provision of educational services with a license number
- - documents confirming the costs of training (for example, bank receipt of payment)
- - 2-NDFL certificate
- - passport
Instructions
Step 1
Make copies of documents confirming the costs of educational services. It is not necessary to certify copies by a notary.
Step 2
A 2-NDFL certificate can be obtained from a personnel officer or accountant at the place of employment. It is important to keep in mind that a new certificate has been issued since 2016. Be careful!
Step 3
After receiving a 2-NDFL certificate, you need to fill out a 3-NDFL tax return. It will be better if you fill out 2 copies of 3-NDFL just in case. Sometimes documents are lost, and this way you will protect yourself. Not only an accountant can fill out the declaration. If you prefer to act on your own, register on the official website of the Federal Tax Service or on the website of the State Service. In your personal account, you will get access to the forms of the necessary documents. You can also download a special program on the website of the Federal Tax Service for filling out tax documents.
Step 4
After that, you will need to fill out an application for the return of personal income tax at the tax office. You need to have your passport with you, as well as the details of the account to which the tax deduction will come. In addition, you can fill out an application at home (the template is on the official website of the Federal Tax Service), and then sign up with the tax office and submit an application without unnecessary queues. Residents of Moscow can sign up online, but they will have to go to the inspection to get an electronic signature.
Step 5
Within 30 calendar days from the date of the visit, a confirmation for the tax deduction will be prepared, which will be sent to the accounting department of the enterprise where the person claiming the tax deduction is employed.
