You will need
- form tax Declaration form 3-NDFL;
- - passport;
- - INN;
- - 2-NDFL statement of employment;
- - certificate from educational institution;
- - receipt for payment of tuition.
Instruction
1
Take the form of the tax Declaration on the tax to incomes of physical persons (form 3-NDFL). It should consist of 8 pages, the content of which includes pages 1 and 2, 1 and 6 sections, leaves: A, G1, G1, G2. All pages complete electronically or ballpoint pen. Each cell is designed to fill one letter or number.
2
In the upper right corner of each page, specify the taxpayer identification number (TIN), according to the certificate on statement on the tax account. On the first page in the "correction Number" put the number "0", opposite to the code of the tax period enter the number "34". Next, write the year for which should be made tax deductible. The data code of the tax authority take out the certificate on statement on the tax account.
3
The rcoad code, meaning the territorial affiliation of the person's place of residence and code of budgetary classification specified in the sixth section of the Declaration, find out the tax on or ask for information to the system "ConsultantPlus". Specify the number of sheets attached to the tax return as attachments. This can be a contract with an educational institution, copies of receipts for payment, a certificate from the educational establishment confirming full-time training, etc.
4
On the second page of the tax return, indicate passport data, address of residence or stay. In the field "country Code" put the number "643", meaning code of the Russian Federation.
5
On page 3 in section 1, enter the total amount of income received for the year. This amount should also be written in p.2.1 of sheet A. the Total amount of income that is not taxable should not exceed 4000 p. Specify in paragraph 2 of section 1 and in claim 1.9, PP.1.2.2 sheets G1. The total amount of taxable income should be at 4000 p. less than the amount received for the year.
6
The amount of expenses and tax deductions is the sum of the numbers PP.2.8 sheet W1 and p. 3 sheet x2, which is calculated according to the footnotes on the pages of the tax Declaration under each line item. Calculations produce according to reports.
7
Indicate on the worksheet And the data generated according to the certificate of employment provided by the accounting Department of the organization. In PP.1.2.1 sheet G1 enter the amount of income from all sources of income. Sheet W1 includes data revenues, divided by months of the tax period. They come from according to a certificate issued by the organization, and are entered on an accrual basis.
8
Indicate on the sheet x2 the amount spent on training. In section 3 of the sheet x2 specify the total amount of social tax deductions. It is formed by adding the data referred to in paras.: 1.4 and 2.7 of the sheet G2. At the bottom of each page indicate the date of submission of tax Declaration and signature. Bring it in two copies, one of which is Express yourself with a stamp of the tax authority and signed by the inspector.
9
In case of difficulties related to filling of the Declaration for refund of tuition, please contact the accounting Department of the organization, whose staff are. For proper registration of the Declaration, use the services of one of the accounting agencies after learning the cost of providing services and the terms of the order.
Note
A tax deduction is available to individuals who are citizens of the Russian Federation, paying tax on income, amounting to 13%. If taxpayers are parents or guardians, the tax deduction is available only in the presence of full-time tuition of the student. When you pay by the taxpayer allowed any form of training.
Useful advice
A tax deduction is available not only for the entire period of study, but also during academic leave in accordance with article 219 of the tax code of the Russian Federation "On the procedure for sabbatical leave". For compensation for training the educational institution must have a license or another document confirming his status. The tax return is filed no later than 30 April of the year following the past.