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For everyone who paid for a university, kindergarten or driving school
This year the tax office will pay me 33 thousand rubles. This is my tuition tax deduction. That's how I got it.
I entered the institute in 2012 as a paid student. At the same time, I got a job to pay for my studies on my own. At the beginning of 2017, I decided to get a tax deduction. Typically, an application for a tax deduction is submitted once a year. But I applied for three years at once: 2014, 2015 and 2016.
To do this, I needed documents from the institute, a certificate from work, a tax return and several applications. Most of the process could have been done in my own accounting department, but since I quit my job, I had to go through all the steps myself.
Anastasia Manukhina
received a tax deduction for education
Who can receive a tax deduction
When you spend money on things beneficial to the state, the state returns part of this tax.
Non-working pensioners and unemployed students do not receive salaries and do not pay income tax, so they are not entitled to a deduction (Article 219 of the Tax Code). Can't get a deduction individual entrepreneurs who have chosen a simplified taxation system, a single tax on imputed income and a patent system. Also, a deduction is not provided when paying for studies at the expense of maternity capital (subclause 2, clause 1, article 219 of the Tax Code).
You can receive a deduction for yourself or for close relatives - children, sisters and brothers under the age of 24 - if you paid for their education. It is important that they study full-time and not part-time. If you pay for yourself, then the form of training does not matter.
Deductions are received from the costs of studying at a university, kindergartens, schools, driving schools or study centers foreign languages. The main thing is that the institution has a license to carry out educational activities. It does not matter whether it is a government organization or a private one.
How much money can you get
The maximum amount of expenses for which a social deduction will be given is 120,000 R per year and 50,000 R for paying for children's education. The state will return 13% of this amount: up to 22,100 R in year. You can get two deductions per year if you paid for both yourself and your child. If you spend more on training, you will still only get back 22,100 R. That's why expensive training It’s better to pay in stages rather than over several years at once.
Tax deduction is calculated from income
Suppose working student Anastasia earns 80,000 R per month. She earned 960,000 rubles a year. Of this amount, she received 835,200 in her hands. R. The employer paid 13% of the income tax for it - 124,800 R.
Nastya spent 40,000 on training R, 20,000 each R per semester. She applied for a tax deduction.
After submitting the application, the tax office will deduct education expenses from Nastya’s income for the year and recalculate her personal income tax:
(960,000 − 40,000) × 0.13 = 119,600 R
It turns out that Anastasia had to pay 119,600 R, but actually paid 124,800 R. The tax office will return the overpayment to her:
124 800 − 119 600 = 5200 R
Tax deduction can be obtained for the past three years. In 2017, you can receive a deduction for 2016, 2015 and 2014.
When receiving a deduction, the date of payment for the semester is important, not the start date. For example, you paid for the semester in December 2015, but it began in January 2016. This check is attached to the application for 2015, not for 2016.
How to get a tax deduction
The easiest way to submit documents is at work: you will only need to bring a notification from the tax office about the right to deduction, the accounting department will do the rest for you (clause 2 of Article 219 of the Tax Code of the Russian Federation). But this option did not suit me, because I had already quit.
if you have Personal Area on the tax service website - submit your application there. To gain access to the account, you will have to contact the nearest tax office. The login and password for the State Services website will also work.
I did not have access, and I gave the documents in person.
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How to collect documents
- Documents from the educational institution - confirm that the educational institution is real.
- Certificate 2-NDFL - confirms that you received a salary and paid personal income tax.
- 3-NDFL declarations for each year of study confirm your claims for a deduction.
- An application for the return of part of the personal income tax is a document according to which the tax office will pay.
- A copy of your passport - just for order.
Documents from the educational institution. You will need a copy of the agreement and a certified copy of the university license, as well as payment documents: checks, receipts, payment orders.
The agreement with the educational institution can be submitted to the tax office in the original. A certified copy will be required for the university license. The copy can be certified by a notary or at the educational institution itself.
You will also need original payment receipts. If you have lost your check, you can restore it at the institute’s accounting department or at the bank (if the payment was made by bank transfer). I lost one check. Restoring the check cost me 160 R and two hours of lost time: I had to go to the institute and write an application to receive a copy of the payment document.
If tuition fees have been increased, you must provide documents confirming the increase.
It is issued by the accounting department of the company where you work or worked. If you have changed several jobs in three years, you will have to travel around and collect documents from everywhere. The certificate must indicate how much you received and how much income tax was paid for you.
Before going to the accounting department for a certificate, call and ask if it is ready. I arrived at the appointed time a couple of times, and then waited because the accounting department did not have time to process it.
To fill out the declaration, you will need your passport information, checks from the educational institution's cash desk to calculate the amount of tax deduction, and information from the 2-NDFL certificate: employer information, codes and amounts of income.
Application for personal income tax refund. Fill it out by hand or electronically. In the application, indicate the bank details and your account number to which the state will transfer the money to you.
In the application, you can immediately indicate the total amount of deductions for several years.
Identity documents. You need a passport and its copy. If you paid for the education of your children, brother or sister, you need to take with you documents confirming your relationship (for example, a birth certificate).
How to submit an application to the tax office
I collected all the documents and went to the tax office. I budgeted a whole day for this adventure, but in reality everything turned out quickly.
I took the electronic queue number and was invited to two windows. In the first one, I submitted all the documents except the application. I submitted my application in the second window. I finished everything in half an hour.
The tax office checks documents for up to three months. The inspector may find errors and refuse a tax deduction - then you will have to submit the documents again. In this case, when filling out, you must indicate that you are submitting a corrective declaration.
Everything turned out to be in order with my documents. Within a month I received my tax deduction in my bank account.
Remember
- To receive the deduction, keep all receipts, receipts, and documents from your school.
- You can apply for a deduction within three years from the date of payment for training.
- Documents for tax deductions are prepared in the employer’s accounting department or on the tax website. Personally, documents are submitted to the tax office only at the place of registration.
- If you quit your job, immediately take 2-NDFL certificates so that you don’t have to go to your employer again later.
70% of education in Russia today is paid. Those cash what people spend on school fees constitutes a very significant expense item in every family budget. The state is trying to reduce these expenses of citizens. The tax code clearly states that a person can return 13% for paid education at a university. However, not everyone has the right to receive a deduction. To find out the nuances of carrying out the necessary actions, you will need to carefully analyze the information.
What is the Tuition Tax Credit?
Part of the funds received by a working citizen is transferred to the state treasury. The amount is equal to 13% of the total income received by the person. The accounting department of the organization where the specialist operates usually independently withholds all income tax. By taking advantage of this social deduction, a person has the opportunity to return part of the funds paid.
In other words, the state gives the opportunity to all working citizens who pay for education to receive part of the funds that were previously deposited into the treasury as income tax. If a person is in this moment does not work, he cannot claim such a deduction.
Who is eligible for the deduction?
Before starting the process of returning the 13% tuition fee, a person needs to make sure that he is included in the category of citizens who have the right to apply for such a refund. The following can count on a return from the state of the contributed capital:
- people who pay for their own university education;
- parents and guardians of children paying for their full-time education at the university;
- sisters and brothers of persons studying full-time at the institute.
It should also be remembered that the deduction will be paid only for the education of those relatives whose age will not exceed 24 years. An applicant for funds must be officially employed in an organization whose accounting department regularly transfers income taxes to the state.
Spousal training also deserves attention. When one of them studies and works, paying for his studies on his own, he can qualify for payments on a general basis. When one spouse pays for the education of the other, there will be no right to receive a deduction. The legislation does not provide for such a possibility. When a student works, he will be registered as a person who pays for his studies. The real state of affairs does not have to be reflected on paper.
Does the location of learning matter?
The status of the university also affects the possibility of a refund. The institution must have a license to provide educational services. There must be an agreement with the student. You can get a refund not only for paying for tuition at the institute. The following will be able to take advantage of this opportunity:
- students of fee-paying schools;
- students in adult education courses;
- pupils of various children's clubs and other sections that are included in the section of additional paid education.
It should also be remembered that funds will be returned not only for the use of services from government educational institutions. Students at private universities also have similar rights. The rule is also relevant for people who study abroad.
The nuances of receiving a deduction
Before applying for an income tax refund for studies, a person will have to correctly calculate the total amount due. This procedure begins with calculating the amount of money from which the deduction is due. There are a number of rules that must be taken into account when making this calculation.
If a person pays for his own training, he can receive a certain deduction from an amount not exceeding 120,000 rubles. When a smaller amount of money was paid as tuition fees, the calculation will be based on the entire amount spent. For example, if a person pays 150 thousand rubles as tuition fees, then the deduction will be calculated from 120 thousand rubles. When the payment amount is 70 thousand rubles, the full amount will be taken into account.
There are other limits when paying for children's education. The maximum amount of funds from which a deduction will be made is 50 thousand rubles. It should also be remembered that a limit is set for each child. For example, if you have two children studying and the total tuition fee is 120 thousand rubles, then the parent can receive a deduction of 100 thousand rubles. The total maximum amount will add up.
Periodicity
In what cases will it be possible to return 13% of tuition fees? This question concerns most citizens today who want to return part of their study costs. According to the law, a person can receive a deduction for each year he paid for education. The total duration of training does not affect the right to return funds. For example, a person continued his studies for ten years. He can receive capital for each year.
But you should remember that there is a certain deadline for filing a declaration. The paper must be sent to the tax service only for the previous three years. So, if a person began training in 2012, and applied for the deduction only in 2016, then he can receive the due amount only for 2013-2015. You will not be able to get your money back for the entire past period. Therefore, it is necessary to submit the declaration in a timely manner to the government agency. This event should not be postponed indefinitely. Delay will lead to the loss of your due funds.
Return procedure
In order to understand how you can get back 13% of what you paid for your studies, you will need to read general scheme performing an action. The procedure begins with filling out a tax return. The paper must be drawn up in form 3-NDFL. You will also need to prepare a package of necessary documentation. It includes:
- citizen's passport;
- a copy of the agreement concluded with the university for the provision of educational services;
- declaration (in the original) filled out in form 3-NDFL;
- a certificate confirming the fact of completion of training;
- a copy of the license of the educational organization, which confirms the availability of the opportunity to provide educational services;
- certificate from work in form 2-NDFL;
- child’s birth certificate when the parent receives a deduction for the children.
A person will be able to draw up a declaration on his own and seek the necessary help from specialized organizations. But remember that these institutions charge additional fees for their services. Having become familiar with the general procedure for filling out a declaration, a citizen will be able to cope with the necessary actions independently.
Filling out the declaration
Many citizens who have not previously encountered such actions are afraid of having to fill out a declaration. But with a detailed study, the operations will not cause difficulties. To minimize the likelihood of error, you should take into account the rules that will need to be followed when performing actions.
Declaration forms can be filled out manually or using a computer. When a citizen chooses the first option, he needs to buy the appropriate paper media in a printing house or specialized stores. Experts from government agencies advise that you first enter all the data into the document. with a simple pencil, and then submit the paper for inspection by an inspector. After the service employee approves the information you entered, you can fill out the declaration with a black or blue pen.
To simplify the entire procedure for entering information, you can use a computer. Today there is a whole list of ready-made forms on the Internet. You need to download them, fill them out first, then print them. The method involves carrying out all calculations manually, but this does not reduce the likelihood of error.
More secure, simple method is considered a download special program“Declaration” from the official website of the Tax Service. The system will produce on its own necessary calculations. The person only has to enter the data. The finished document must be printed on paper, then a copy recorded on magnetic media. Using this method allows you to speed up the operation of accepting the declaration. The information will be immediately entered into the database. In the classic acceptance method, all data enters the system only after five days. This will significantly slow down the procedure for obtaining a tax deduction.
Event times
You can apply for a deduction only in the year that follows the period for which you are entitled to funds. Social tuition deduction is a slow process. It implies a whole list of data checks that were provided by the citizen. Only after making sure that the declaration is filled out correctly and that the information is presented in full will the tax specialist agree to provide the person with the due funds. The waiting period can be 3-4 months. It will not be possible to speed up the implementation of activities.
To minimize time costs, it is possible to receive a deduction for several years at once. However, you should also remember about the established time limits. If the return was not filed within three years after the end of the time period for which you are entitled to a deduction, then you will not be able to receive your funds. For this reason, it is necessary to send all the necessary information in a timely manner, otherwise you will completely lose the payment due to you.
Instructions
A student, his parents or guardians can apply for a tax deduction. A prerequisite is to pay for studies from your own income in the form of wages. If you spent maternity capital, winnings, prizes or dividends, taxes will not be refunded.
Parents can return part of the funds for their children’s education until they reach the age of 24, and guardians - when they reach the age of majority. In any case, the form of education must be full-time. Also, brothers and sisters have the opportunity to receive a deduction if they work and are adults.
The maximum amount you can receive does not exceed RUB 50,000 for each child. But in reality you will receive the amount of overpaid tax. Let's look at this point using the following example. Training costs 30,000 rubles, and your income this year (" ") is 380,000 rubles. For the year, the tax amount will be 49,400 rubles. It is paid by you, as it is calculated from you monthly. Let's say you received 350,000 rubles, which means the tax amount should be less by 3,900 rubles. This is exactly the amount you will receive.
In case of self-payment, the deduction is due to you from the age of 18 to the age of 24. To do this, you need a document confirming that you worked while studying and paid the appropriate taxes.
An educational institution, be it a school, kindergarten or university, must have the appropriate license. It can be located both in Russia and abroad, be state-owned or commercial.
It is necessary that all documents are completed correctly. This will help avoid problems when receiving a deduction. Upon admission, an agreement is signed; it must indicate the person who will pay for the education, otherwise it is unlikely that anything will be returned. The details of the same person are included in all payment documents.
To receive a social deduction, you must provide the following documents to the tax service:
A written statement of desire to receive a tax deduction for education;
- completed income tax return individuals;
- 2nd personal income tax certificate from the place of work, with the amounts of accrued and paid taxes indicated therein;
- a copy of the agreement with the educational institution where the training took place;
- a copy of the license of the educational institution;
- a certificate from an educational institution confirming full-time study;
- copies of payment documents confirming the fact of payment for studies by the taxpayer;
- a copy of the child’s birth certificate;
- a copy of the order appointing guardianship (trusteeship).
Sources:
- Tax Code of the Russian Federation, part two, article 219
- What documents are needed for student tax?
Students studying commercially have probably heard that you can get back some of the money spent on training. But not everyone knows how, when and where to get this money.
You can return 13% of the cost of training, this is called a tax deduction for training. But deductions have their limitations.
What is a tax deduction
Tax deduction - an amount that is deducted from the income of individuals in the amount of 13%, is regulated by the Tax Code of the Russian Federation, Article 219. The refund is not made from tuition fees, but part of the tax on income paid during the year is returned (also withheld at work with wages).
In order to get your 13% back you need to:
1) Pay for your studies (yours, your children’s or those under your care).
2) Be a payer of taxes on personal income.
To find out the amount you will receive, you need to take an income certificate in form 2-NDFL, it indicates your annual income and the tax (13%) that was paid. From the total amount of income, you need to subtract the amount of expenses spent on training and subtract the tax. As a result, the state returns the difference between the amount you paid and what you should have paid.
It should be borne in mind that the amount of deduction is limited by the state - no more than 120,000 rubles.
Recipients of the deduction can be: students who pay for their studies from their own funds, as well as parents of students under 24 years of age, and their guardians and trustees.
It does not matter whether you receive an education in a public or commercial institution. You only need to check the availability of a license to provide education services.
A refund can be issued not only when receiving higher and secondary education, but also, for example, if you study at, take advanced training courses, and so on, you can also claim a tax deduction.
What documents are provided?
To receive a social deduction, you must provide the tax office with:
- an agreement and a copy of the training agreement, which can be issued to the student or to his parents (trustees, adoptive parents);
- payment documents (copies) confirming the fact of payment for training;
- certificate of income in Form 2 of personal income tax;
- application for a tax deduction;
- a certified copy of the educational institution’s license.
To receive a tax deduction, you must provide all of the above documents to the tax office at your place of registration, at the end of the calendar year in which the payment was made, but no later than three years.
According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction or, to put it simply, get back part of the money spent on training.
A tax deduction is the portion of income that is not subject to tax. Therefore, you can return the tax paid on expenses incurred for education. That is, if you officially work (and, accordingly, pay income tax) and paid for your education or the education of your children/brothers/sisters, then you can get back part of the money in the amount of up to 13% of the cost of education.
In what cases can you get a tax deduction for your own training?
You can take advantage of the social tax deduction for your own education and get part of your expenses back if:
- You paid for educational services in official educational institutions (for example, at a university, technical school, driving school or training courses).
- Are you officially working and pay income tax(all employees pay it);
The note: The tax deduction for your own education (unlike the deduction for the education of children) has no restrictions on the form of education: the money can be returned for full-time, part-time, evening or any other form.
The amount of tax deduction for your own training
The amount of tax deduction for personal training is calculated for the calendar year and is determined by the following factors:
- You cannot get back more money than you transferred to the income tax budget (about 13% of the official salary)
- You can return up to 13% of the cost of paid training, but not more than 15,600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles. (120 thousand rubles * 13% = 15,600 rubles)
- The limit of 15,600 rubles applies not only to the deduction for education, but to all social deductions (except for expensive treatment and charity). The sum of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. (Accordingly, you can return a maximum of 15,600 rubles for all deductions).
Example: In 2018, Ivanov A.A. paid for his own university education in the amount of 150 thousand rubles. At the same time, in 2018 he earned 250 thousand rubles and paid income tax of 31 thousand rubles. Since the maximum tax deduction amount is 120 thousand rubles. (which is less than 150 thousand rubles), then for 2018 (in 2019) Ivanov A.A. will be able to return only 120 thousand rubles. * 13% = 15,600 rub.
In what cases and in what amount can you receive a deduction for the education of your children?
You can receive a social tax deduction for the education of your children if the following conditions are met:
- the child is no more than 24 years old;
- the child is studying full-time (kindergarten, school, full-time university, etc.);
- the agreement for payment for educational services is drawn up for you (or your spouse);
The maximum deduction per child is 50 thousand rubles. (RUB 6,500 to be returned)
Example: In 2018, Ivanov A.A. paid:
- correspondence education at a university for his daughter Katya in the amount of 30 thousand rubles;
- tuition at a paid school for his son Kolya in the amount of 40 thousand rubles;
At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles.
Since Katya is studying in the correspondence department, the money for her is A.A. Ivanov. can't return it. Therefore, for a maximum of 2018 (in 2019), he will be able to return 40 thousand rubles. * 13% = 5,200 rub.
More detailed information You can read about the deduction for children’s education (amount of deduction, restrictions, nuances of paperwork) in the article: Features of the tax deduction for children's education.
In what cases can you get a deduction for the education of your brothers/sisters?
You can receive a social tax deduction for the education of your brothers/sisters if the following conditions are met:
- brother/sister is no more than 24 years old;
- brother/sister is studying full-time (kindergarten, school, full-time university, etc.);
- the agreement for payment for educational services has been drawn up for you;
- actual payment documents (receipts, bills) must be drawn up in your name (or a power of attorney for the transfer of funds has been issued);
Amount of tax deduction for education of brothers/sisters
The amount of deduction for payment of educational services for brothers/sisters is calculated for the calendar year and is determined by the following factors:
- You cannot get back more money in a year than you transferred to the income tax budget (about 13% of the official salary)
- In total, you can return up to 13% of the cost of paid training, but not more than 15,600 rubles per year.
Example: In 2018, Ivanov A.A. paid for the education of his brother Ivanov V.A. at a university for full-time study in the amount of 80,000 rubles. At the same time, for 2018 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles. Accordingly, for 2018 Ivanov A.A. will be able to return 80,000 * 13% = 10,400 rubles.
How to get a deduction?
The process of obtaining a deduction can be simplified by using our service. He will help you complete the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions for submitting documents to the tax authorities. If you have any questions while working with the service, professional lawyers will be happy to advise you.
When should I submit documents and for what period can I get a tax refund?
To apply for a tax deduction, you will first need:
- declaration 3-NDFL;
- agreement with an educational institution;
- documents confirming your expenses;
- documents confirming the paid income tax (certificate 2-NDFL).
When and for what period can I receive a tax deduction?
You can only get a refund for tuition for those years in which you paid directly. However, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for training in 2018, you can return the money only in 2019.
If you did not apply for a deduction immediately, then you can do it later, but no more than three last year. For example, if you studied and paid for your studies at a university in 2014-2018 and did not receive a tax deduction, then in 2019 you can get your tax back only for 2016, 2017 and 2018.
The entire procedure for obtaining a deduction usually takes from three to four months ( most It takes time for the tax office to check your documents).
The note: From January 1, 2016, the social tax deduction for training can be received through the employer, and there is no need to wait until the end of the calendar year. You can find details about receiving a deduction through your employer in our article:
Today, 70% of education in the Russian Federation is paid. The money that people spend on education constitutes a significant expense item in the family budget. The state is trying to reduce citizens' spending. The tax code states that a person can return 13 percent for studying at the institute. However, not everyone can take advantage of the right to receive a deduction. To find out all the nuances of performing an action, you need to carefully study the information.
Tax deduction for education - what is it?
Part of the money that a working citizen receives is transferred to the state treasury. The amount is 13% of the income received by the person. Typically, the accounting department of the organization in which the specialist operates independently withholds income tax. By taking advantage of the social deduction, a person will have the opportunity to return part of the funds paid.
Speaking in simple words, the state allows working citizens who pay for their studies to receive funds that were previously contributed to the treasury in the form of income taxes. If a person is not working, he will not be able to claim the deduction.
Who is entitled to the deduction?
Before returning 13 percent of tuition fees, a person must make sure that he is included in the category of citizens entitled to claim a refund. The following can count on the state to return the contributed capital:
- people who pay for their own education at the institute;
- parents or guardians of children paying for the education of children who are studying full-time at a university;
- brothers and sisters of persons studying full-time at the institute.
It should be remembered that the deduction is paid only for the education of relatives whose age does not exceed 24 years. An applicant for receiving funds must have an official job, the accounting department of which regularly transfers income taxes to the state treasury.
The training of spouses deserves special attention. If a member of a couple studies and works, while paying for his own education, he will be able to qualify for payment on a general basis. If one spouse pays for the education of the other, the right to receive a deduction disappears. Current legislation does not provide for this possibility. If the student works, experts plan to register him as a person paying for his studies. It is not necessary to display the real state of affairs on paper.
Does the place of study matter?
The status of the institute also affects the possibility of returning part of the funds. The institution must have a license allowing it to provide educational services, and an agreement must be concluded with the student. You can get a refund not only for studying at the institute. You can take advantage of a similar opportunity:
- students of fee-paying schools;
- visitors to educational courses for adults;
- pupils of children's clubs and other sections included in the section of paid additional education.
It should be remembered that money is returned not only for using the services of public educational institutions. Students of private universities have similar rights. The rule is also relevant for people studying abroad.
Nuances of receiving
Before returning income tax for studies, a person must correctly calculate the amount due. The procedure begins with determining the amount of money from which the deduction is due. There are a number of rules that must be taken into account during the calculation.
So, if a person pays for his own education, he will be able to receive a deduction from the amount, the amount of which does not exceed 120,000 rubles. If a smaller amount of money was paid as tuition fees, the calculation is based on the amount spent. So, if a person contributed 150,000 rubles as tuition fees, the deduction will be calculated from 120,000 rubles. If the fee is 70,000 rubles, the full amount will be taken into account.
When paying for children's education, other limits are set. The maximum amount of funds from which deductions are made is 50,000 rubles. It should be remembered that the limit is set for each child. So, if a person has 2 children whose total tuition fees amounted to 120,000 rubles, the parent will be able to receive a deduction of 100,000 rubles. The maximum amount is added up, but cannot be exceeded for each child.
Periodicity
When can I get 13 percent back on tuition? This question worries the majority of citizens who want to return part of the capital spent on studies. According to current legislation, a person can receive a deduction for each year during which he paid for education. The duration of training does not affect the right to receive funds. For example, if a person continued his studies for 10 years, he will be able to receive capital for each year.
However, you should be aware of the deadline for filing the declaration. You can send paper to the tax service only for the previous 3 years. For example, if a person began studying in 2012, but applied for a deduction only in 2016, he will be able to receive the due amount for 2013 -2015. It will not be possible to return funds for the past period. For this reason, it is necessary to submit a declaration to the government agency in a timely manner. The event should not be postponed indefinitely. Delay will result in loss of the allocated funds.
Return procedure
To understand how to return 13 percent for studying, you need to familiarize yourself with the action diagram. The procedure begins with filling out a tax return. The paper must be drawn up according to Form 3-NDFL. In addition, you will need to prepare a package of documentation. It includes:
- passport of a citizen of the Russian Federation;
- a copy of the agreement concluded with the university for the provision of educational services;
- original declaration filled out in form 3-NDFL;
- a certificate confirming the fact of completion of training;
- a copy of the organization’s license confirming the availability of educational services;
- a certificate taken at work, drawn up in form 2-NDFL;
- child's birth certificate if the parent receives a deduction for children.
A person can draw up a declaration on his own or seek help from specialized organizations. However, please remember that institutions charge additional fees. Having become familiar with the procedure for filling out the declaration, a person can cope with the implementation of the action independently.
Filling out the declaration
Most citizens who have not encountered the implementation of an action are afraid of the need to draw up a declaration. However, with a detailed study, the operation will not cause difficulties. To minimize the likelihood of an error, you should consider a number of rules that must be followed during the execution of the action.
Sample of filling out an application for a deduction
Declaration forms can be filled out either manually or by entering data using a computer. If a person has chosen the first option, he must buy the appropriate paper at a printing house or specialized stores. Government agency specialists advise first entering all the data into the document in pencil and handing the paper over to an inspector for verification. Only after the tax officer approves the information entered will the person be able to fill out the declaration with a black or blue pen.
To simplify the data entry procedure, you can use a computer. Today on the Internet there is a list of ready-made forms. They need to be downloaded and pre-filled, and then printed. However, the method involves doing all the calculations manually. This does not reduce the likelihood of an error occurring.
The safest and easiest method is to download the Declaration program from the official website of the Federal Tax Service of the Russian Federation. The system will independently perform all the necessary calculations. The person will only have to enter the data. The finished document must be printed on paper and a copy recorded on magnetic media. Using this method will speed up the operation of accepting the declaration. The information will be immediately entered into the database. With the classic method of acceptance, the data enters the system only after 5 days. This significantly slows down the procedure for obtaining a deduction.
Event time
You can apply for a deduction only in the year following the end of the period for which the funds are due. Receiving social benefits for education is a slow process. It involves conducting a list of checks on the data provided by the citizen. Only after making sure that the declaration is filled out correctly and the information is provided in full, tax service
agrees to provide the person with the required funds. The total waiting period can be 3-4 months. It will not be possible to speed up the implementation of the event. To minimize time costs, You can get a deduction for several years at once