Tuition fees for many students are a significant part of their budget. Thanks to the social deduction, it is possible to return the funds spent on studies: for full-time students - up to 6,500 rubles, students in correspondence departments - up to 15,600 rubles per year.
It is necessary
- - declaration in the form 3-NDFL;
- - copy of the taxpayer's passport;
- - a copy of the student's birth certificate;
- - a copy of the agreement with the educational institution;
- - a certificate from an educational institution confirming the fact of study;
- - copies of payment documents (for training);
- - certificate of income of an individual in the form of 2-NDFL;
- - details of the bank to which the payment will be transferred
Instructions
Step 1
Social tax deduction from training costs (13% of the amount), according to Article 219 of the Tax Code of the Russian Federation, can be obtained by a working taxpayer who has paid for his training. In addition, this amount is eligible for a taxpayer-parent, trustee or guardian who paid for the student's studies (under the age of 24). It also takes into account the amount of income tax that the taxpayer paid in a certain tax period, and a certificate of the 2-NDFL sample (salary for a year by months) is provided.
Step 2
The maximum costs for partial compensation are: 50,000 rubles for full-time students and 120,000 rubles for those who study in correspondence or evening forms and external studies. It is easy to calculate: if you paid a tuition fee for a full-time student, for example, 40,000 rubles, you can get a deduction of 5,200 rubles (13% of the total amount of payment). If you paid 80,000 rubles, you will receive only 6,500 rubles. But the same amount paid by a working part-time student will be compensated without restrictions (13% - 10,400 rubles).
Step 3
To return the tuition deduction, the payer (one of the parents, and since 2009 - the sister, brother of the full-time student) or the working student himself must apply to the tax office located at the place of residence. From the documents, you must provide a declaration completed in the form 3-NDFL. A set of the following documents must be attached to it: copies of the taxpayer's passport, student's birth certificate, agreement concluded with an educational institution, license; a certificate from the educational institution that the student really studied with them at a given period of time at the full-time (correspondence, evening) department.
Step 4
Be sure to attach copies of payment documents that confirm the amount of tuition fees. A certificate (certificates) in form 2-NDFL on the income of an individual, issued by the employing organization, is also required.
Step 5
Payments will be transferred to your savings book, therefore, in your application, indicate the name and branch of the bank, its details and your personal account number.
