The tax deduction for tuition

Over the life of a person is learning a lot at school, at university, in a driving school, on various courses.All this requires costs and sometimes considerable.However, some of them can be returned by a social tax deduction.And how you can get it by paying for their own learning and for school children and even brothers and sisters.

reimbursement of personal income tax for their own learning

According to the Tax Code, the tax deduction for tuition relies all residents of the Russian Federation to pay for their studies, while its maximum value should not exceed 120 thousand. Rubles.This means that the funds paid by the payer can recover 13% but not more than 15,600 rubles (120 thousand. * 13%).For example, paying for the year 2012 of 70 thousand rubles. You can compensate for 9100 (70 thousand. * 13%).But when paying 150 thousand. Rubles compensation will be 15600 (120 thousand. * 13).

should be noted that the tax deduction for tuition "on" can be applied for the payment of the first and second (and all subsequent) entities, regardless of its form (part-time, daytime, evening).

reimbursement of personal income tax for the payment of school children

In case we ukaznoy social tax deduction for training, but to obtain it is necessary to observe two conditions:

  • child has not reached the 24-years;
  • he learns the full-time.

Otherwise, it is believed that he is old enough and works, therefore, can offset their own personal income tax.

maximum size of the deduction for the education of the children is 50 thousand. Rubles, the limit amount of recoverable - 6,500 rubles.That is, if paid was, for example, 100 ths., Compensation is subject to the entire 6500 (50 thousand. * 13%), if 150 thousand., Personal income tax will also return in the amount of 6,500 rubles, and if tuition fees were paid 40 thousand.,Compensation will be only 5200 (40 thousand. * 13%).

procedure for obtaining

matter for whose education provided tax deductions for education, a necessary condition for their production is a state accreditation (licensing) institution.Otherwise, the tax deduction to refuse.

for reimbursement of personal income tax to the IRS authorities will need to provide:

  • filled with 3-PIT declaration;
  • income statement for the previous period 2-PIT;
  • copy of the license agreement, and educational institutions for training;
  • copy of the payment instrument;
  • copy of birth certificate and a certificate stating that he is studying full-time;
  • application for compensation.

Handle net can be every year or once for all payments, but it must be done no later than three years after the payment.That is, if his studies in 2010, paid in 2009, you must apply for a refund in 2012, not later.And in the payment documents should read the name of the person who is applying for the deduction.For example, if the parent pays a semester for his son or daughter, who had turned 24 years old, and in the payment document will mean the name given to the amount of the deduction will not be accepted.

After the declaration of the transfer compensation is given month.However, the tax can be carried out in relation to her desk audit, which will take another three months.Therefore, the actual reimbursement period is 4 months (although in practice it may take up to six months).

If a tax deduction for tuition is more than was spent on the payment form, or personal income tax to be recovered more than what the citizen pays for a year, the unused portion of the transfer for the following year can not be.Also it is necessary to take into account the fact that the social deduction applies to medical services, so if within a year citizen was treated, the deduction between payment instruction and treatment he will have to distribute themselves.

Deduction for training can be provided not only for the payment of study at the university, but also in school, kindergarten (in this case, the corresponding service must be spelled out in the contract separately) training courses.

not put a tax deduction for tuition if it is paid by the employer, the city budget or the parent capital.Reimburse the personal income tax will not work if citizens in the previous period was not income taxable at the tax rate trinadtsatiprotsentoy.