Return of the cost of training can be 13%, it is called tax deduction for tuition. But the deductions have limitations.
Tax deduction - amount that is deducted from the income of physical persons at the rate of 13%, is regulated by the RF tax code article 219. The refund of tuition and refundable portion of income tax paid to the budget during the year (also held on the work with wage).
In order to recover 13% should:
1) go to College (her, your children or wards).
2) to Be a payer of the tax to incomes of physical persons.
To learn the amount you will receive, you need to take an income statement on form 2-NDFL, it shows your annual income and tax (13%), which was paid. Of the total amount of income you need to subtract the amount of expenses spent on training, and subtract the tax. As a result, the government returns the difference of the amount that you have paid and which have been prepared to pay.
Deduction recipients may include: students who pay the student from its own funds, as well as parents of students under 24 years of age and their custodians.
A refund can be issued not only for higher and secondary education, but also, for example, if you learn in driving school, pass courses and so on, you can apply for a tax deduction.
For social deduction it is necessary to the tax office to provide:
- agreement and a copy of the contract on training, which can be issued to the student or his parents (Trustees, adoptive parents);
- payment documents (copies) confirming the fact of payment of training;
- the inquiry on incomes under the form 2 NDFL;
- a statement of tax deduction;
- a certified copy of the license of the educational institution.
To obtain a tax deduction, you must provide all the above documents to the tax inspection at the place of your registration, at the end of the calendar year in which the payment was made, but not later than three years.
What is a tax deduction
Tax deduction - amount that is deducted from the income of physical persons at the rate of 13%, is regulated by the RF tax code article 219. The refund of tuition and refundable portion of income tax paid to the budget during the year (also held on the work with wage).
In order to recover 13% should:
1) go to College (her, your children or wards).
2) to Be a payer of the tax to incomes of physical persons.
To learn the amount you will receive, you need to take an income statement on form 2-NDFL, it shows your annual income and tax (13%), which was paid. Of the total amount of income you need to subtract the amount of expenses spent on training, and subtract the tax. As a result, the government returns the difference of the amount that you have paid and which have been prepared to pay.
Note that the amount of the deduction is limited to the state not more than 120 000 rubles.
Deduction recipients may include: students who pay the student from its own funds, as well as parents of students under 24 years of age and their custodians.
No matter in public or in the commercial establishment you are educated. You only need to check the license on the provision of education services.
A refund can be issued not only for higher and secondary education, but also, for example, if you learn in driving school, pass courses and so on, you can apply for a tax deduction.
What documents are provided
For social deduction it is necessary to the tax office to provide:
- agreement and a copy of the contract on training, which can be issued to the student or his parents (Trustees, adoptive parents);
- payment documents (copies) confirming the fact of payment of training;
- the inquiry on incomes under the form 2 NDFL;
- a statement of tax deduction;
- a certified copy of the license of the educational institution.
To obtain a tax deduction, you must provide all the above documents to the tax inspection at the place of your registration, at the end of the calendar year in which the payment was made, but not later than three years.
