You will need
- •To receive a social tax deduction on training you'll need
- •Proof of employment of income received and the amount of tax withheld on form pit-2.
- •A copy of the contract on training between educational institution and students or parent (guardian) of the student.
- •a copy of the license of the educational institution or other documents confirming the status of the institution as an educational.
- •Copy of payment document confirming the fact of cash or cashless payment of services of educational institutions.
- •Copy of birth certificate of the student, if the expenses the taxpayer carries on the education of their child.
- •A written application to the tax authority at the place of residence of the social tax deduction on training.
- •A completed Declaration of tax on income of physical persons (form NDFL-3)
- •A copy of the order about purpose of guardianship (guardianship), if the expenses the taxpayer carries on the training of his ward.
Instruction
1
The right to a social tax deduction on training are (according to article 219 of the tax code):
Taxpayers who are residents of the Russian Federation, whose earnings are taxed on the income of natural persons (hereinafter personal income tax) tax rate 13%:
- Do students who have made tuition fees from their own funds, receipt of which is confirmed by the income statement (NDFL-2).If it does not matter in what form (day, evening or correspondence) trained.
- Parents paying for their children's education until they reach the age of 24 only full-time (intramural) form of education
- The guardians and the Trustees who pay for training of their wards to the wards reach the age of 24
a tax deduction is available in the following sizes:
If the taxpayer bears the costs of private education, the tax deduction is granted in the amount of actually incurred expenses but no more than 120 000. (For example, if you for his training was the sum of 100 000 rubles, you will get a refund of amounts you paid income tax of 13% from 100 000r., ie 13 000 rubles).
If the taxpayer bore the cost of tuition for their child (ward) the age of 24 years, the tax deduction is granted in the amount of actually incurred expenses but no more than 50 000. (the maximum amount of refunded tax in this case is 6 500 RUB.)
Taxpayers who are residents of the Russian Federation, whose earnings are taxed on the income of natural persons (hereinafter personal income tax) tax rate 13%:
- Do students who have made tuition fees from their own funds, receipt of which is confirmed by the income statement (NDFL-2).If it does not matter in what form (day, evening or correspondence) trained.
- Parents paying for their children's education until they reach the age of 24 only full-time (intramural) form of education
- The guardians and the Trustees who pay for training of their wards to the wards reach the age of 24
a tax deduction is available in the following sizes:
If the taxpayer bears the costs of private education, the tax deduction is granted in the amount of actually incurred expenses but no more than 120 000. (For example, if you for his training was the sum of 100 000 rubles, you will get a refund of amounts you paid income tax of 13% from 100 000r., ie 13 000 rubles).
If the taxpayer bore the cost of tuition for their child (ward) the age of 24 years, the tax deduction is granted in the amount of actually incurred expenses but no more than 50 000. (the maximum amount of refunded tax in this case is 6 500 RUB.)
2
To receive a social tax deduction on training should take into account some important nuances that will help you to avoid possible mistakes.
School contract with the school may be signed by the student and his parent (Trustee). Better if the contract will be concluded directly between the educational institution and those who will continue to claim a social tax deduction.
Payment document must be issued in the name of someone who expects social tax deduction. If training pays for one parent, the deduction is available only to the parent who directly paid for the child's education.
Certificate of annual income of employment of the taxpayer in the form NDFL-2. If the taxpayer several work places where it has under contract or in combination, require references from all work places, where the accrued earnings subject to income tax.
School contract with the school may be signed by the student and his parent (Trustee). Better if the contract will be concluded directly between the educational institution and those who will continue to claim a social tax deduction.
Payment document must be issued in the name of someone who expects social tax deduction. If training pays for one parent, the deduction is available only to the parent who directly paid for the child's education.
Certificate of annual income of employment of the taxpayer in the form NDFL-2. If the taxpayer several work places where it has under contract or in combination, require references from all work places, where the accrued earnings subject to income tax.
3
1. To fill out the printed Declaration forms manually. Forms can be purchased in print shops or stores specializing in the sale of accounting documentation. Employees of tax inspection is recommended to fill in the Declaration at first in pencil. Only after verification of the Declaration by the inspector it will be possible to fill with the handle black or blue color.
2. Download to your computer in Microsoft Excel, ready blank forms, fill in and print them out. On the Internet you can find samples of these forms in a suitable format. This method assumes that all payments on the Declaration will be effected manually, as in the case with paper forms, there are also errors may occur.
3. Many services online offer to submit the online Declaration form 3-pit. But this method does not involve the complete protection of your personal data.
4. To download on the website of the Federal tax service of Russia the programme "Declaration" and the instruction on its filling. The calculations in this case, you don't have to make, the program generates results. Filled thus the Declaration should be retained on magnetic media (floppy disk) and print a copy on paper. This method greatly accelerates the acceptance of your return the tax Inspectorate. And, importantly, the Declaration on magnetic media, once entered into the database, and the accepted paper must be posted within 5 days.
2. Download to your computer in Microsoft Excel, ready blank forms, fill in and print them out. On the Internet you can find samples of these forms in a suitable format. This method assumes that all payments on the Declaration will be effected manually, as in the case with paper forms, there are also errors may occur.
3. Many services online offer to submit the online Declaration form 3-pit. But this method does not involve the complete protection of your personal data.
4. To download on the website of the Federal tax service of Russia the programme "Declaration" and the instruction on its filling. The calculations in this case, you don't have to make, the program generates results. Filled thus the Declaration should be retained on magnetic media (floppy disk) and print a copy on paper. This method greatly accelerates the acceptance of your return the tax Inspectorate. And, importantly, the Declaration on magnetic media, once entered into the database, and the accepted paper must be posted within 5 days.
Note
To qualify to receive a social tax deduction on training, you can not later than 3 years from the date of payment. For example, if you studied and paid tuition fees from 2006 to 2010, the social deduction you can receive in 2011, only for the period from 2008 to 2010. And remember, the Declaration on social deduction should be completed before the year for which you are applying it.
Useful advice
If you do not have sufficient skills of computer work, or for any other reason to fill in the Declaration on magnetic media in an electronic form you can't, for the following services is provided by many firms and individuals. Ads can be found in local Newspapers, on the boards of tax inspections or the Internet.