Refund of tuition tax. Student income tax refund

Every adult citizen engaged in work activities who receives payment for it, a certain percentage of which is transferred as income tax, has the right to request a tax deduction. What does it mean? One such deduction is a tax refund on tuition. Tax legislation provides for a partial refund of amounts paid for personal training. It is also about the education of children and close relatives. The amount of the withholding income tax return is 13% of the salary.

Types of training for which refund of income tax

Refund of income tax for studies is due to persons who have spent on getting an education for themselves or their close family members. Such relatives include children, brothers and sisters, if at the time of training their age did not exceed 24 years. Guardians can also receive a deduction if they continue to contribute funds for the education of children who were previously in their care after they reach 18 years of age.

There is a list of officially registered institutions, due to payment for education in which a tax refund for studies is supposed.

1. Schools, gymnasiums and lyceums.
2. Higher educational institutions.
3. Attend continuing education courses.
4. Attendance courses for further education.
5. Specialized schools.
6. Kindergartens.
7. School of art.

The form of training (full-time or part-time) for the reimbursement of the amount for paying for your own training does not matter. This applies only to personal education. But when reimbursing tuition fees for close relatives, only the amounts spent on full-time education are taken into account.

When you should not apply for a refund

There are circumstances when it is not worth applying for a tax refund, since nothing will come of it anyway.

1. If funds for training were paid from the budget of maternity capital.
2. In cases where income is taxed by other tax rates (not 13%).
3. If the documents for education are drawn up on a person who is not a payer of income tax.
4. In cases where the institution does not have accreditation for educational activities.
5. If the documents are submitted by an entrepreneur, a leading USN or UTII.
6. When the training is paid by the employer.

Tax Refund Terms

If the place of education coincides with the above types of institutions, then you can go to the nearest tax office. What else needs to be considered in order to receive a tuition tax refund? Terms for reimbursement are limited. They should not exceed three years. There is a list of conditions, compliance with which is mandatory when applying for a tax deduction.

1. The refund will be received only by those who officially worked during the training and deducted income tax from their income.
2. The applying citizen must have a TIN certificate in his hands.
3. Mandatory state accreditation at the institution.
4. All documents submitted must contain information about the person who applied for compensation.
5. To receive money, a tax return is submitted to the tax office.

Personal income tax return

According to the current legislation, a declaration called “3 personal income tax” is provided for receiving payments. The information contained in it allows you to charge a tax refund for studies. Documents are checked by an inspector. After that, they are accepted for verification and execution.

It is worth noting that not every person manages to correctly fill out a declaration form. To do this without errors and the first time, you can contact the consultants who are at the tax office. In addition to the declaration, the law defines a package of documents.

1. Certificate of income and deductions from the place of work in the form of “2 personal income tax”. Or help if there are a lot of places.
2. Passport with a copy of all pages where there are entries.
3. Certificate TIN with one copy.
4. Copy of license or contract.
5. The original and one copy of the training contract.
6. Document on payment of education. Most often this is a receipt.
7. Documents proving family ties if tuition was paid for children or other family members.
8. Refund application. It also needs to indicate a bank account with full details.

The tax inspection will accept the declaration only if there is a full package of documents. It is also worth considering some nuances. If several declarations are submitted (for a certain time of study), then the entire list of these documents is fully attached to each of them. The tax period for income tax is a calendar year. Therefore, the declaration for the current year is always submitted the next year.

Tax Refund Restrictions

The amount of compensation is strictly limited. A framework is provided for this by law. In the case of payment of own training, the maximum amount for calculating the return cannot exceed 120,000 rubles. And for relatives, it is several times smaller. The tax refund for the studies of a child, brother or sister is calculated from the amount of 50,000 rubles. What can you count on? It turns out that the maximum amount of the return that compensates for the payment for personal training is 15 600 rubles, and for the training of relatives - 6500 rubles.

How do funds come from the state?

The received declaration with a full package of documents goes to the desk audit department. They conduct a thorough study of references. Including we are talking about checking the legality of these data. The term for studying documents does not exceed thirty days. If a shortage of confirming certificates is found, then they are requested by the department from the applicant. While waiting, the pending verification procedure is suspended.

If all the verified data are reliable and comply with the law, then a tax refund for studies is carried out. It is carried out in the form of a transfer of the accrued amount to the account indicated in the documents. In case of refusal, the applicant shall be notified in writing with an indication of the reason.

In conclusion, it remains to add that if you intend to receive a tax refund for studies, then contact the inspection with a declaration on time. In order not to be refused, check all supporting documents before attaching to the declaration. If this process raises a lot of questions and seems too complicated, then it is best to contact consultants.