Instruction
1
The social tax deduction on training costs (13% of the total) according to article 219 of the RF Tax Code can get a working taxpayer, who paid for his education, and the taxpayer-a parent, guardian, Trustee, paid the tuition of their child (ward) to the age of 24. This takes into account the amount of income tax paid by the taxpayer in the tax period on the certificate 2-pit (monthly salary over the year).
The maximum amount of expenses for partial compensation of 50 000 rubles for apprenticeship, 120, 000 - part-time (evening, externship). Thus, if you have paid for the education of student of the year full-time post, for example, 40 000 rubles, you can get 13% from this sum - 5 200 RUB. If - 80 000 rubles, that's only 6 500 rubles. But the same amount of paid working student-zaochnik, will be compensated without restriction (13 % - 10 400 rbl.).
The maximum amount of expenses for partial compensation of 50 000 rubles for apprenticeship, 120, 000 - part-time (evening, externship). Thus, if you have paid for the education of student of the year full-time post, for example, 40 000 rubles, you can get 13% from this sum - 5 200 RUB. If - 80 000 rubles, that's only 6 500 rubles. But the same amount of paid working student-zaochnik, will be compensated without restriction (13 % - 10 400 rbl.).
2
For a refund of the income tax in the form of a deduction for education of the student, the child, the payer (the mother, the father, and since 2009 - the brother, the sister of student of the year full-time post) or he is a working student have to provide to the tax Inspectorate at the place of registration Declaration under the form 3-NDFL. It is attached to a set of documents (originals and copies according to the requirement of inspection): a copy of the passport of the taxpayer (page c photo and page with registration), a copy of the birth certificate of the child copy of the agreement with the educational institution, a copy of the license. You will need the help of educational institution confirming that the student has studied in the corresponding tax period on the daily (full-time) form of study.
Mandatory copies of payment documents confirming the amount of tuition fees. They must be given information of the person who paid the tuition, the amount and date of payment, purpose of payment (or needs to be reference to the contract with the educational institution, its number and date). Attach to the Declaration 3-NDFL certificate (certificates) on the income of physical persons under the form 2-NDFL, issued by the organization-employer or entrepreneur.
The money will be transferred to the savings account, so the statement about the transfer of the required amount need a copy of the passbook. In the statement, specify the name of the Bank number of the Bank branch, its details, your account.
Mandatory copies of payment documents confirming the amount of tuition fees. They must be given information of the person who paid the tuition, the amount and date of payment, purpose of payment (or needs to be reference to the contract with the educational institution, its number and date). Attach to the Declaration 3-NDFL certificate (certificates) on the income of physical persons under the form 2-NDFL, issued by the organization-employer or entrepreneur.
The money will be transferred to the savings account, so the statement about the transfer of the required amount need a copy of the passbook. In the statement, specify the name of the Bank number of the Bank branch, its details, your account.
Note
If the amount of payment under payment documents for the year differ from the amount stipulated in the Contract, inspection may require a copy of the order of the institution about the change of fees. Generally, the taxpayer prepares necessarily was, if that is not there.
Check the information on the list of documents in to your tax office!
Check the information on the list of documents in to your tax office!
Useful advice
It so happens that the taxpayer pays a lump sum once the entire training period (several years). Unfortunately, the deduction can be granted only for the tax period in which the payment was made.
Social deduction is not applicable if the training costs are produced at the expense of means of the parent capital (FZ, dated 05.12.2006 N 208-FZ).
Social deduction is not applicable if the training costs are produced at the expense of means of the parent capital (FZ, dated 05.12.2006 N 208-FZ).
