How to refund tuition

The cost of training in educational institutions today has grown to impressive amounts. Thanks to the so-called social deduction can be saved by paying for educational services: up to 6.5 thousand rubles for full-time students, up to 15600 rubles for correspondence students.

Instruction manual

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According to Article 219 of the Tax Code of the Russian Federation, a social tax deduction for training expenses (13% of the amount) can be received by a working taxpayer who paid for his training, as well as a parent taxpayer, guardian, trustee who paid for the education of a child (ward) under the age of 24 years. In this case, the amount of income tax paid by the taxpayer in the tax period according to certificate 2-NDFL (monthly salary for the year) is taken into account.

The marginal cost for partial compensation is 50, 000 rubles for full-time study, 120, 000 rubles for correspondence (evening, external). Thus, if you paid for the training of a full-time student, for example, 40, 000 rubles, then you can get 13% of this amount - 5, 200 rubles. If - 80 000 rubles, then only 6 500 rubles. But the same amount paid by a working correspondence student will be compensated without restriction (13% - 10, 400 rubles).

2

In order to refund part of the income tax in the form of a deduction for student-child education, the payer (mother, father, and, since 2009, brother, sister of the full-time student) or the working student himself must submit to the tax inspectorate at the place of residence a declaration in the form of 3-personal income tax. A set of documents is attached to it (originals and copies - at the request of the inspection): a copy of the taxpayer’s passport (page with photo and registration page), a copy of the child’s birth certificate, a copy of the contract with the educational institution, a copy of the license. You will need a certificate from the institution confirming that the student studied in the corresponding tax period on a full-time (full-time) form of training.

Copies of payment documents confirming the amount of tuition fees are required. They should indicate the data of the person who paid the tuition, the amount and date of payment, the purpose of the payment (or there should be a link to the contract with the educational institution, its number and date). Attach to the 3-NDFL Declaration a statement (s) on the income of an individual in the form of 2-NDFL issued by the employing organization or individual entrepreneur.

Money will be transferred to a passbook, therefore, a copy of the passbook is required for the application for transferring the amount due. In the application, indicate the name of the bank, the bank branch number, its details, and the number of your personal account.

note

If the amount of payment for payment documents for the year differs from the amounts specified in the Agreement, the inspection may require a copy of the order of the educational institution to change the amount of payment. As a rule, the taxpayer must draw up the TIN, if there was none.

Check the list of documents in your tax office!

Useful advice

It happens that a taxpayer pays for the entire training period at once (several years). Unfortunately, a deduction can only be provided for the tax period in which the payment was made.

The social deduction is not applied if the expenses for training were made at the expense of maternity capital (Federal Law of December 05, 2006 N 208-ФЗ).

• Tax Code of the Russian Federation, part II, Article 219
• how to return money for college