The legislation of the Russian Federation allows for a 13 percent refund of tuition fees for those people who have an official job and receive a salary, and also pay for studying at an institute or college.
In this case, payment can be both for your own studies and for the education of children and immediate relatives.
In this article we will look at questions about
- where does the refund money come from?
- who can take advantage of the right of social deduction;
- where to study;
- how much money can be returned;
- how many times and for how many years can you get a second refund;
- what is needed to receive a deduction.
Of all the money a working citizen receives, the state takes a portion in the form of taxes. This amount is 13% of total income. As a rule, the accounting department of an enterprise withholds income tax on its own, that is, the person does not receive this money in person.
Social deduction makes it possible to return part of the money paid in the form of income tax. It turns out that a person can receive part of what he has already paid earlier. Accordingly, if a citizen does not have official employment or does not pay personal income tax, then there is simply nothing to return to him.
Who can return the money
According to the law, the following are entitled to a 13% refund for already paid training:
- citizens of the Russian Federation who pay for their education on their own;
- parents, brothers, sisters or guardians who pay for the full-time education of children under 24 years of age in various educational institutions.
Moreover, each person in this category must have a job where he is paid a salary and, accordingly, income tax is withheld.
You can watch this video tutorial or continue reading the article.
What to do if your husband or wife is studying
If a husband or wife pays for their education independently, and at the same time have an official source of income, then in this case you can receive a deduction for yourself on a general basis.
But if the husband pays for his wife’s education or vice versa, then in this case it will not be possible to get a refund. The legislation does not provide for such a possibility.
If both spouses work, and only one of them studies, then it is necessary to draw up both a training agreement and payment receipts specifically for it. The husband can give money for his wife's education or pay for her education, but the wife's last name must be indicated on the receipts.
Where can I study?
An important condition for the return of personal income tax is the status of the educational institution. He must have:
- license for the right to conduct educational activities;
- a signed agreement with the student on the provision of educational services.
What educational organizations do this include:
- fee-paying schools and higher education institutions;
- educational courses for adults (foreign language training, driving schools, advanced training courses);
- additional education for children (sports clubs, music and art schools and clubs).
Tax deductions can be obtained not only in public educational institutions, but also in private ones. It is also possible to return money when receiving education abroad.
How much money can you get back for training?
The most important thing when returning money is determining its quantity. ???? In order to accurately calculate the amount that can be returned with the help of the tax service, you need to understand what maximum figure should be determined from 13%.
We have identified above 2 categories of citizens who have the right to a tax deduction. The calculation rules and limits for each of them are different.
Self-pay for your education
If a person returns money for his education, then the size of the tax deduction is limited: you can get 13% only from an amount not exceeding 120,000 rubles. If training during the year was cheaper, then you can return 13% of the money spent.
Example 1. Student Shkolnikov P.R. studies for a fee at the evening department of the university, and during the daytime works part-time at a construction site. For the year he paid 70,000 rubles for training. This amount is less than the maximum limit, so we count 13% of it. As a result, Shkolnikov will be able to return the amount of 9,100 rubles for 2015.
Example 2. Economist V.A. Lean I decided to take advanced training courses at my own expense. The training cost him 150,000 rubles. In this case, the Thrifty is entitled to a refund of 13% of 120,000 rubles. (maximum amount). As a result, he will be able to return 15,600 rubles.
Payment for children's education
Parents or immediate relatives: brother, sister or guardian can return the money spent on the child’s education. In this case, the maximum limit for refund is set: 13% of 50,000 rubles per child.
Example 1. My son is a full-time student at the institute, and his mother pays for his education. For the year the payment amounted to 40,000 rubles. Therefore, 13% of this amount is refundable. As a result, 5,200 rubles will be returned.
Example 2. The mother pays for the education of her two daughters in a paid school. 65,000 rubles were spent per year on the education of each child. The return limit for each child is set at RUB 50,000. Thus, it will be possible to return 13% of 100,000 rubles. = 13,000 rub.
How often can you get your money back?
You can get your money back for every year you paid for education. If your studies continue for 10 years, you can receive a refund annually.
The only limitation is the deadline for filing the declaration. It can only be submitted for the previous 3 years.
Example. The student has been studying for a fee since 2013. And only in 2017 he decided to return the money due to him. In this case, he will be able to submit a declaration for the 3 previous years: 2016, 2015 and 2014. The money he paid in 2013 will no longer be able to be returned.
Therefore, there is no need to postpone submitting the declaration indefinitely, but to receive the due money immediately after the end of the calendar year.
How to get your money back for tuition
What needs to be done to get back some of the money spent? To do this, you need to fill out a 3-NDFL tax return and collect a package of necessary documents.
Typically, to process a tuition refund you need to:
- certificate 2-NDFL (original), which must be taken at work;
- Declaration 3-NDFL (original);
- certificate stating that the person studied at an educational institution (original);
- passport;
- a copy of the agreement that was concluded with the educational organization;
- a copy of the license of the university, institute or college, which gives the right to study;
- copies of checks or receipts that confirm the transfer of money to pay for studies;
- the child’s birth certificate, if the deduction is received for him.
You can read more detailed information about the necessary documents and the procedure for submitting them to the tax office in a separate article.
To fill out the 3-NDFL declaration, you can, and within a few hours our specialists will issue a ready-made form with which you can send it to the tax office. And besides, You will receive advice on how to pay for education more profitably to receive the maximum possible deduction during the year.