Refund of income tax for training: procedure, documents

Not many citizens know that receiving education on a paid basis, it is possible to apply for income tax refund for training. In this case, the main condition is that you have an official job. Indeed, in this case, salary is accrued, and income tax is taken.

The concept tax deduction for paid tuition

According to the norms of the legislation, and more specifically the Tax Code of the Russian Federation, any citizen has the right to apply to the appropriate body in order to return the amount paid for his training in the amount of the transferred income tax. Two concrete actions follow from this. Firstly, the applicant confirms his paid tuition. Income tax refund It is carried out only on the basis of the presentation of payment documents. And secondly, a citizen applying for a tax deduction must work in an official enterprise registered with the tax authority, where he receives income from which personal income tax is collected on a regular basis.

A tax deduction acts as part of income tax-free at a rate of 13%. Therefore, any employee receiving a paid education has the right to demand an income deduction for training. Refund of income tax for training is possible not only for personal study, but also for the paid education of their children, full and half brothers or sisters. This fact is not known to every citizen.

Terms of Service return personal income tax with paid tuition

In order to receive a statutory income tax return for training, a number of special conditions must be met:

1. The presence of official work and income taxed by personal income tax, calculated at a rate of 13%.
2. The payment for the completed or part of the completed education.
3. educational documents must be produced by the taxpayer.
4. The presence of a license in the institution in which the taxpayer or his relatives received an education. It happens that the organization does not have this document. In the absence of a license, there must be another document indicating the registered status educational institution.

If all the conditions are met at the same time, the taxpayer will necessarily issue a tax refund and thereby return part of the money spent on training. As you can see, this task is not at all difficult for any citizen of the state.

Types of educational institutions accounted for tax refunds

Will a citizen receive compensation for tuition? This directly depends on the status of the institution. There is a certain list of types of institutions, the paid acquisition of knowledge in which allows you to draw up the required income tax return from the training budget. Educational institutions, documents from which can be provided to compensate for tuition, include the following organizations.

1. Preschool.
2. General education. This applies to primary, secondary and general education.
3. Institutions designed to obtain professional skills.
4. Organizations for additional training for adults and children, where various courses are held.
5. Specialized schools that are designed for students with disabilities.

If you specify, you can conclude that you can receive income tax refund for training by studying in the following institutions.

1. At a university, college, lyceum.
2. In continuing education courses.
3. At a driving school.
4. In foreign language courses.
5. In kindergartens, music and sports schools and other institutions.

Who is entitled to personal income tax return for paid education?

The receipt of compensation for tuition fees in the form of a tax deduction relates to one of the accounting operations for the employing company and to the financial process for the tax authority. Therefore, the legislation determines that a citizen of the state of the Russian Federation who has incurred expenses in the following cases is entitled to receive income tax for training;

1. Personal training.
2. children.
3. Studying brother or sister.
4. Education ward.

At the same time, when applying for tax compensation for personal training payments, there are no restrictions on form of education. Simply put, you can study full-time, in absentia, in evening school and in other forms. When children or blood brothers or sisters, as well as wards, receive education, only full-time tuition is subject to compensation. This rule applies to students no older than 24 years old.

Social deduction restriction

To receive a refund on income tax when paying for tuition, the law provides for a number of restrictions. The following persons will not receive a tax refund:

1. Citizens who paid for education using maternity capital.
2. receiving income taxed by other taxes.
3. Citizens who paid for the education of a child who is not a family or ward, as well as a brother or sister.
4. In the event that documents on obtaining education are drawn up for another person.
5. Citizens who paid for the training of the second half.
6. Persons who have paid tuition at a university that does not have a license.
7. IE carrying out activities on the simplified tax system or UTII.
8. Persons who have received payment for their training from the employer.

The procedure for obtaining a deduction for tuition

When working citizens find out that they are entitled to a tax deduction, the first question naturally arises: “How to return the income tax for training?” And if all the conditions for receiving a refund for education are met, then the matter remains small. The first step is to collect the entire list of documents prescribed by law and the basic requirements of the tax authority.

You can receive a personal income tax return for paying for your own education or for the education of your relatives only by contacting the appropriate authority at the place of residence. However, he is not always entitled to refund training tax. The tax refund procedure provides for the appeal to the tax inspectorate of citizens of the Russian Federation permanently residing in its territory. If there are two registrations (main and temporary), only the tax authority located at the main registration will accept the application.

You can apply to the appropriate authority for the return of personal income tax personally, having stood a queue and got an appointment with a specialist, as well as through a legal representative or by mail, having prepared in advance, an inventory of investments.

Documents required to receive income tax compensation

Legislation enshrines the names of the main documents that will have to be selected before applying to the tax office. It is important to comply with all the conditions and rules of applying to the above authority in order to receive a refund of income tax for training. Documents to be submitted must be executed in strictly unified forms and contain all the required details.

When applying for a tax deduction for tuition fees, the following certificates will be required:

1. Declaration of the unified form of 3-personal income tax.
2. Passport.
3. Certificate TIN.
4. Help 2-PIT on income for the entire training.
5. License or related document from an educational institution.
6. An agreement with an educational institution for education.
7. Payment documents containing the fact of payment of tuition fees.

When receiving education of children or close relatives, it is additionally necessary to select the following documents:

1. Birth certificate.
2. Guardianship document.
3. A certificate containing information on blood relationship with a brother or sister.
4. Document on the form of training.

It is best to make copies for each instance. The declaration can be issued independently. In case of difficulty, it will be easiest to pay for the services of a tax specialist.

Tax Refund Sizes

You can receive a refund of the amount paid for training, within the limits of the listed income tax for this period. At the same time, since 2009, the legislation has determined the annual limitation of the base amount of expenses, which is taken as a deduction when paying for personal studies, in the amount of 120,000 rubles. As a result, it turns out that for one year of study you can get the maximum compensation equal to 15,600 rubles. Moreover, such an amount should be received from the taxpayer in the budget as income tax, and only then the deduction is calculated. The return on training, education of their relatives or wards has a basic limitation. The amount of expenses per student is 50,000 rubles. Therefore, in such a situation, you can receive a refund of part of the payment in the amount of 6500 rubles per person. It is important that tax deductions for personal tuition and education of relatives are not cumulative.

Time for submitting documents and returning personal income tax

You can contact the appropriate authority with a 3-personal income tax return for the return of the tax for the three years following this period of payment for training. Regardless of the person receiving the education, the taxpayer will be charged a tax deduction only for the years in which contributions were made. It is important to remember that it is only possible to return part of the tuition fee for the previous three years.