How to return tax deduction for tuition

If you work and learn, have the right to receive social tax deduction from the state. This is 13% of the amount paid by you learning. Deduction you can get if not only pay for itself, but in the case of tuition brothers, sisters or your own child. It can be, studying and teaching their children, aged up to 24 years old, in preschool, secondary, higher educational institutions and refresher courses, establishments of additional education. The procedure for obtaining the tax deduction has a number of specific nuances, the ignorance of which will deprive you of the right to a refund.

You will need

- certificate on form W-2 for the period for which rent Declaration 3НДФЛ;
- Declaration on form 3НДФЛ;
- the reference from educational institution where you are studying, you, or your child;
- agreement with the educational institution.
- the contract with educational institution;
- copies of payment documents for training.

Instruction

For registration of tax deductionand for training you need to provide the tax authority the Declaration under the form 3-NDFL. In it specify the amount of income that you received during the reporting year, the figure is deducted from you income tax, and the amount paid for the training. To the Declaration and attach supporting documents of your expenses for training. This is a receipt for payment (the amount must be paid in the year for which you submit the Declaration), certificate of the educational institution, letter from employer on form 2-NDFL. In receipt of payment for training must be your full name, otherwise, the tax will be denied reimbursement.

The Declaration is available until 30 April of the year following the reporting one. So, if you want to get a tax refund for 2011, you will need to provide a Declaration until 30 April 2012. According to the Tax code, you have the right to file a return within 3 years from the date of payment of training. You can, for example, to file the 2014 return for 2011, 2012, 2013.

Filled Declaration you can refer to the tax personally, send a representative (requires authorization) or send by mail with the investment inventory. The specialist will check your documents, normally for a Desk audit takes 3-4 months, if need be, will ask you additional supporting documents. The amount of the deductionand will be returned to the account. Usually tax requests to open accounts not necessarily in the savings Bank.

If you want to obtain a deduction from funds spent on training of the child, it is important that full-time study were either in the agreement or in the certificate of the educational institution. If your child attends preschool, you will be able to recover the deduction only for additional educational services. The cost of services must be allocated as a separate line in the contract.

Note

To obtain the deduction for the child's education, you will be able only in case, if studying full-time and his age not more than 24 years. You can learn in any form (internal, correspondence, evening), in relation to expenses for their training there is no such restriction.

Educational institution in which you teach children or learn yourself, have to have a license.

Useful advice

Return the deduction for your own training may not exceed the costs more than 120 000 rubles. Ie the maximum you will be able to return 15600 rubles. This is the value of all social deductions: for training, for treatment. When paying your child's education maximum amount of deduction is 50 000 rubles, is provided collectively by 2 parents, the deduction is a maximum of 6500 rubles for both parents.

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