To receive a tax deduction may qualify the student, his parents or guardians. Prerequisite is tuition at the expense of own income in the form of wages. If you had spent the funds of the parent capital winning prize or dividends, the taxes will not be refunded.
Parents can recover some of the funds for the education of children until they reach the age of 24, and guardians – of majority, In any case, the form of training must be full-time. Brothers and sisters have the opportunity to get a deduction if they are working adults.
The maximum amount you can receive does not exceed 50 000 roubles on each child. But really you will get the amount of overpaid tax. Consider this point with the following example. Training costs 30 000 rubles, and your income this year (dirty) - 380 000 rubles. For the year the tax amount will be 49 400 RUB It you paid, as calculated with the you monthly. Let's say you got 350 000 rubles, then the amount of tax must be less than 3 900 RUB this amount you'll get.
In the case of self-payment deduction relies on you starting with 18 and ending with 24. This requires a document confirming that you worked while studying and paid the corresponding taxes.
Educational institution, whether school, kindergarten or University, must be licensed. It can be both in Russia and abroad, public or commercial.
It is necessary that all the documents have been issued correctly. This will help avoid problems in obtaining the deduction. When you receive the contract, it should be spelled-out person who will pay the tuition, otherwise unlikely to return something. Data of the same person prescribed in all payment documents.
For social deduction required to provide to the tax office the following documents:

- a written statement about the desire to receive a tax deduction for tuition;
- completed Declaration on the tax to incomes of physical persons;
- 2-NDFL statement of employment, with the abovementioned amounts of accrued and paid taxes;
- copy of agreement with institution where they had been training;
- a copy of the license of the educational institution;
- certificate from educational institution confirming full-time education;
- copies of payment documents confirming the fact of payment of the study by the taxpayer;
- copy of birth certificate of the child;
- copy of order of appointment of guardianship (curatorship).