You will need
  • - the statement;
  • package of documents for obtaining a deduction.
Instruction
1
In accordance with article 219 of the Tax code of the Russian Federation you have the right to return of the funds you previously paid as income taxif you pay your own training or pay for their children's education up to the age of 24 years. For this we turn to the territorial body of the Federal tax service with the statement.
2
In addition to applications you need to provide:- income statement of the unified forms 2-NDFL;- certificate of employment;- tax Declaration form 3-NDFL;- a photocopy of the contract with educational institution, certified by the signature and official stamp;- a photocopy of the license of the educational institution, certified by signature and seal;- the Bank receipt and a photocopy confirming the transfer of funds for training at the expense of the educational institution;- passport (and your child, as well as copies of all pages);- the reference from bodies of guardianship and guardianship (if less is drawn by the Trustee);- the number of the settlement account for transfer of returned income tax.
3
Ask for receive a social tax deduction at the end of the academic year for which you have already made the payment. The maximum amount of the deduction if you pay for private training is available from spent 120 thousand rubles. If you pay for the training is significantly more returnhave subject only to 15600 rubles.
4
Tuition of children under the age of 24 you will be refunded a maximum of 13% at 50,000 rubles spent on education, i.e. it will be equal to 6,500 rubles.
5
Deduction you can receive cash or non-cash. If the cash receipt you will transfer the appropriate amount into your current account number that you specified when applying. Non-cash deduction frees you from income tax for a period until you put the amount.