Complaining about the high cost of education, many do not even know what part of the amount spent on training can be reimbursed.However, it will have to collect the documents, to provide information about income and try to figure out how to get 13 percent of the study.And given the fact that 2/3 of all students are studying on a fee basis, this issue should be of interest to many.
theoretical basis
legislation provides that every taxpayer has a right to social deductions.In the corresponding Code of the Federation specifies situations in which this is possible.Thus, the social tax deduction can be availed from the amount that was paid for training in each calendar year.This partial compensation in the amount of 13 percent of the study can be obtained as for their paid education and training for the relatives and foster children, brothers or sisters.
Parents can count on tax deductions as long as they are not children of 24 years old.However, they should be trained on internal branch.Caregivers can receive compensation for the payment of education of their wards so long until they are 18 years of age.But with the amount of compensation for both parents can not exceed 50 thousand. Rubles per each child.Also Returns percent tuition takes place in the case of payment for full-time education at the brother or sister who are not 24 years old.
Conditions for payment and the due compensation
In order to get 13 percent of the study, your educational institution must have a license or other proof of his status.However, if the payment is held by the parent capital, the compensation payments are not available.Another condition is mandatory filing tax returns at the end of the reporting period.
Note that the basis for the compensation amounts to the education of children can not be more than 50 000. And if you have spent the money on their own learning, the state will return to you 13% of the amount that does not exceed 120 000 rubles for one calendar year.It is possible to issue a tax deduction for the previous three years, providing appropriate income statements and supporting documents.
How to arrange payment
Before dreaming about where you spend the return state funds, ask how to get 13 percent of the study.For a start must be complied with all the conditions with respect to the institution and the age of the student (in case of the education of children, brothers, sisters).Moreover, all of the taxpayer's income must be declared and submitted to the appropriate authority in a designated period of time.
If all the conditions ensuring a return of 13 per cent from the study, observed, it is possible to apply for the payment of tuition fees.The decision on each case and subject to payment of amounts receivable shall be made within three months.If during this period from the date of submission of the application for compensation you do not receive the tax money or a reasoned rejection, then you have every right to complain to a higher authority.
Required Documents
Before we go to the tax office, it is desirable to thoroughly understand how to return 13 percent of the study.If you miss any document, then you relying amount will not be compensated.Thus, the list of necessary papers include the following:
- declaration form;
- statement to the tax authorities for compensation;
- information about wages, issued on a special form 2-PIT;
- contract with the educational institution, which defines paid services;
- receipts, money orders or other documents that could confirm the payment of education.
If you arrange a tax deduction in the education of children, it is necessary to further certificate which confirms full-time education, child's birth certificate (or a document on the appointment of guardianship).When tuition siblings need to confirm your relationship.
important nuances
If you want to find out how to get 13 percent of tuition, up to a hike in the tax, then you can simply on the official website of the Federal Tax Service to download software that lets fill in the declaration, and independently determine rely Do you compensation.If yes, then you can begin to collect the documents.
Note that the payer indicated in the payment order or receipt shall be a person who will make out a tax deduction.Otherwise, the tax shall not be entitled to indemnify him.You also need to know what to submit a receipt for payment of tuition fees earlier than the tax period ends, it is meaningless.Provide the necessary documents only at the place of your registration.Incidentally, subject to refund amounts paid for training not only in the higher educational institution.Compensate paid Sadowski, school and technical secondary education.
Also, be prepared for the fact that you can not return the full amount to which you want.The amount of compensation tax benefits depends not only on how much you have spent.Equally important is the amount that has been paid to the budget of your income in taxes.
