Tuition tax refund applications. Filling out an application for a personal income tax refund for training. How to write an application for a personal income tax refund for education

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How to write an application correctly

To return personal income tax for training, you need to write an application, which is mandatory to receive a deduction. Such a document is submitted to the tax office 12 months in advance.

At the place of work, an application is written to confirm the citizen’s right to a tax deduction from the agent. There is no special form for applying for a refund of tax deductions. You can draw it up yourself, just don’t forget to provide all the necessary information or use a form thoughtfully prepared by tax officials.

Please note! There is also no procedure for filling out applications for a tax deduction refund, but the required information for it is:

code and name of the tax inspection department where the application is submitted;
basis for receiving a tax deduction;
information about the taxpayer wishing to return the deduction (last name, first name, patronymic, taxpayer identification number, passport details, place of registration);
details of the current account and the bank in which it is opened;
signature and date.

Note! If you have chosen a form developed by the tax office, you should pay attention to the tips indicated at the end of the third sheet.

KBK and OKTMO

OKTMO stands for All-Russian Classifier of Municipal Territories OK -033-2013.

The code from this classifier shows which municipality the author of the application for a tax refund belongs to.

ATTENTION! View a completed sample application for a tuition tax refund:

For individuals, the code can be determined by the place of its registration. But KBK stands for budget classification code. Each tax and action on it has its own code.

In the return application submitted in 2019, you must indicate the following KBK code 18210102010011000110

If the application is drawn up independently, then it is not necessary to indicate OKTMO and KBK. They are required only for the form developed by the federal tax service.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

Set of documents

The application for a refund of the tax deduction must be accompanied by a 3-NDFL declaration, as well as a certificate from the place of work, form 2-NDFL.

We also make sure to include the training agreement and receipts for tuition fees.

Important! After submitting the required package, tax inspectors check these documents and make a decision on them to return the tax deduction or to give a justified refusal. It would be a good idea to provide a copy of the educational institution’s license.

If the refund is for a child’s education, then attach a copy of the child’s birth certificate to the application.

The same requirements are relevant for obtaining a tax deduction for the education of a sister (brother), but in this case, in addition to his birth certificate, you must also provide your own.

Who is eligible to receive the deduction?

If a taxpayer is a resident or citizen of Russia, receives income that is taxed, and spends his money on the education of his child, sister, brother or ward, then he has the right to contact the tax inspectorate department to return part of the money spent.

Please note! The law establishes certain rules regarding the form of education and the age of persons receiving education:

for a citizen claiming the right to a refund of a tax deduction, the age and form of education can be any;
children of the applicant, under 24 years of age, in full-time education;
the applicant’s wards, under 18 years of age, in full-time education;
former wards of the applicant, under 24 years of age, in full-time education;
sister or brother, up to 24 years old, full-time education.

Watch the video. How to get a 13% tax deduction for training:

Features of the tuition deduction

The Tax Code of Russia provides for the right to a refund from the budget of part of the money spent by the taxpayer when paying for education.

The return of tax deductions occurs due to the fact that the tax base for personal income tax is reduced by the amount of expenses. And the reduction itself, according to Article 219 of the Tax Code of the Russian Federation, is a type of social tax deduction.

Remember! This type of social deductions is determined by subparagraph 2 of paragraph 1 and paragraph 2 of Article 219 of the Tax Code of the Russian Federation:

You can make a refund for your own education and for the education of children, brothers, sisters and wards;
the educational institution is required to have a license;
if you receive a refund for your education, then there is no restriction on age and form of education, it is limited only by the amount of money spent. Expenses are available per year only up to 120 thousand rubles;
when returning tax deductions for the education of children, sisters, brothers or wards, there is a return limit of 24 years, and the form of education must be full-time, and the annual expenses for each person must be 50 thousand rubles;
Only expenses based on payment receipts are refundable;
if training was paid for with maternity capital, then no refund is made;
A tax deduction can be returned only if the applicant had income that was taxed and paid it with personal income tax. If the amount of annual tax is less than the amount paid for training, then only the tax actually paid will be refunded.

Where to apply

The application, together with the attached documents, is presented to the tax office at the place of registration of the taxpayer.

Even if the studies were paid for for a citizen who is registered and studying in another region, the documents are submitted at the place of registration of the taxpayer - the recipient of the deduction.

To do this, you need to find out the location of the territorial tax office closest to the taxpayer’s place of registration and submit documents.

Please note! The law provides for the submission of documents and the writing of an application for the return of deductions to the accounting department at the taxpayer’s place of work.

If a taxpayer makes a refund of tax deductions through an employer, then he does not have to wait for transfers from the budget; the accounting department carries out the refund independently.

Receiving a deduction for education from an employer

Receiving a refund of tax deductions became legally possible only in 2016, but only in the same year when he paid for his studies.

To do this, you must contact the tax inspectorate with an application to issue a notification form for the right to receive a social deduction and submit a package of documents in addition to the declaration and certificate of form 2-NDFL.

Note! After the tax inspectorate conducts an audit within a month, it gives notice that the employer can provide the taxpayer with a tax refund.

An individual who has paid for:

own training of any form of education (day, evening, correspondence, other);
full-time education of your child (children) under the age of 24;
full-time education of your ward(s) under the age of 18;
training of former wards under the age of 24 (after the termination of guardianship or trusteeship over them) in full-time education;
full-time education of his brother or sister under the age of 24, who are full-blooded (i.e., having a common father and mother with him) or half-blooded (i.e., having only one common parent with him).

The procedure for providing a social tax deduction for training expenses is established by paragraphs. 2 p. 1 art. 219 Tax Code of the Russian Federation.

A social tax deduction for training expenses is provided to the taxpayer on the basis of documents confirming his actual training expenses, as well as if there is:

the organization carrying out educational activities has a license to carry out educational activities;
for an individual entrepreneur - a license to carry out educational activities, or provided that the unified state register of individual entrepreneurs contains information about the implementation of educational activities by an individual entrepreneur carrying out educational activities directly;
for a foreign organization - a document confirming the status of an organization carrying out educational activities.

The status of an educational institution and the types of educational institutions in the Russian Federation are determined by Federal Law dated December 29, 2012 No. 273-FZ “On Education in the Russian Federation.”

If you have a license or other document confirming the right to conduct the educational process, a deduction can be obtained for educational expenses not only at a university, but also in other educational institutions, both public and private, including:

in kindergartens;
in schools;
in institutions of further education for adults (for example, advanced training courses, employment service training centers, driving schools, foreign language learning centers, etc.);
in institutions of additional education for children (for example, children's art schools, music schools, children's and youth sports schools, etc.).

50 000 rubles per year - the maximum amount of expenses for the education of one’s own or wards’ children, taken into account when calculating social deductions.

120 000 rubles per year - the maximum amount of expenses for one’s own education, or education of a brother or sister, in combination with other expenses of the taxpayer associated, for example, with treatment (except for expensive treatment), payment of contributions to the funded part of the labor pension, voluntary pension insurance and non-state pension provision, passing an independent assessment of one’s qualifications.

Documents confirming the taxpayer’s right to receive a social deduction for educational expenses:

an agreement with an educational institution for the provision of educational services with appendices and additional agreements thereto (if concluded);
license (if the contract does not contain its details) or other relevant document;
payment documents confirming the taxpayer's actual expenses for training (cash register receipts, cash receipt orders, payment orders, etc.).

When paying for the education of your own or a ward child, brother or sister, you also need:

a certificate confirming full-time study in the corresponding year (if this clause is not included in the agreement with the educational institution for the provision of educational services);
child's birth certificate;
documents confirming the fact of guardianship or trusteeship - an agreement on the implementation of guardianship or trusteeship, or an agreement on the implementation of guardianship over a minor citizen, or an agreement on a foster family (if the taxpayer spent money on training his ward);
documents confirming relationship with a brother or sister.

At the beginning of 2017, system administrator V.A. Konakov. decided to promote him to the position of technical director of the company with a monthly salary of 50,000 rubles.

Konakov V.A. In connection with obtaining a new position, I decided to get a second higher education at a university, the annual cost of training in which is 100,000 rubles, and the duration of training is 3 years.

That same year, he entered the university and decided to immediately pay the full tuition fee for 3 years in the amount of 300,000 rubles.

At the beginning of 2018, Konakov V.A. applied to the tax authority to receive a social tax deduction for training expenses (he did not claim other deductions).

Because expenses for which you can receive a social deduction are limited to 120,000 rubles, the refund amounted to 15,600 rubles:

120,000 rub. x 13% = 15,600 rub.

Since the employer in 2017 paid from the income of Konakov V.A. Personal income tax in the amount of 78,000 rubles (50,000 rubles x 12 months x 13%), he was able to receive the deduction in full.

If Konakov V.A. paid the cost of training in stages, i.e. in the amount of 100,000 rubles per year, the total amount of deduction for training for 3 years would be 39,000 rubles:

(100,000 rub. x 13%) x 3 years = 39,000 rub.

Therefore, paying for multi-year education in a lump sum, student V.A. Konakov I lost part of the deduction, since the total cost of training was 300,000 rubles. exceeded the spending limit of 120,000 rubles, from which the amount of social deduction was calculated.

The social tax deduction is provided to the taxpayer based on the income of the tax period in which the taxpayer actually incurred expenses for training. If in one tax period the social tax deduction cannot be used in full, the remainder of the deduction is not carried over to the next tax period.

Obtaining a deduction from the tax authority

At the end of the calendar year in which training expenses were incurred, a social deduction can be provided by the tax office at your place of residence.

To do this, the taxpayer must:

Fill out a tax return (form 3-NDFL)

To fill it out, you may need a certificate of the amounts of accrued and withheld taxes for the corresponding year in Form 2-NDFL, which can be obtained from the employer.

The most convenient way to fill out a tax return and submit it to the tax authority is online through the Internet service “Taxpayer Personal Account for Individuals”

Prepare a set of documents confirming the right to receive a social deduction for expenses incurred.

Submit a completed tax return and copies of supporting documents to the tax authority at your place of residence.

When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

* If the submitted tax return calculates the amount of tax to be refunded from the budget, together with the tax return, you can submit an application to the tax authority for a refund of personal income tax in connection with the provision of a tax deduction.

The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (

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For everyone who paid for a university, kindergarten or driving school

You can receive a deduction for yourself or for close relatives - children, sisters and brothers under the age of 24 - if you paid for their education. It is important that they study full-time and not part-time. If you pay for yourself, then the form of training does not matter.

The deduction is received from the costs of studying at a university, kindergartens, schools, driving schools or foreign language learning centers. The main thing is that the institution has a license to carry out educational activities. It does not matter whether it is a government organization or a private one.

How much money can you get

The maximum amount of expenses for which a social deduction will be given is 120,000 R per year and 50,000 R for paying for children's education. The state will return 13% of this amount: up to 22,100 R in year. You can get two deductions per year if you paid for both yourself and your child. If you spend more on training, you will still only get back 22,100 R. Therefore, it is better to pay for expensive training in stages, rather than over several years at once.

Tax deduction is calculated from income

Suppose working student Anastasia earns 80,000 R per month. She earned 960,000 rubles a year. Of this amount, she received 835,200 in her hands. R. The employer paid 13% of the income tax for it - 124,800 R.

Nastya spent 40,000 on training R, 20,000 each R per semester. She applied for a tax deduction.

After submitting the application, the tax office will deduct education expenses from Nastya’s income for the year and recalculate her personal income tax:

(960,000 − 40,000) × 0.13 = 119,600 R

It turns out that Anastasia had to pay 119,600 R, but actually paid 124,800 R. The tax office will return the overpayment to her:

124 800 − 119 600 = 5200 R

Tax deductions can be obtained for the past three years. In 2017, you can receive a deduction for 2016, 2015 and 2014.

When receiving a deduction, the date of payment for the semester is important, not the start date. For example, you paid for the semester in December 2015, but it began in January 2016. This check is attached to the application for 2015, not for 2016.

How to get a tax deduction

The easiest way to submit documents is at work: you will only need to bring a notification from the tax office about the right to deduction, the accounting department will do the rest for you (clause 2 of Article 219 of the Tax Code of the Russian Federation). But this option did not suit me, because I had already quit.

If you have a personal account on the tax service website, submit your application there. To gain access to the account, you will have to contact the nearest tax office. The login and password for the State Services website will also work.

I did not have access, and I gave the documents in person.

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How to collect documents

Documents from the educational institution - confirm that the educational institution is real.
Certificate 2-NDFL - confirms that you received a salary and paid personal income tax.
3-NDFL declarations for each year of study confirm your claims for a deduction.
An application for the return of part of the personal income tax is a document according to which the tax office will pay.
A copy of your passport - just for order.

Documents from the educational institution. You will need a copy of the agreement and a certified copy of the university license, as well as payment documents: checks, receipts, payment orders.

The agreement with the educational institution can be submitted to the tax office in the original. A certified copy will be required for the university license. The copy can be certified by a notary or at the educational institution itself.

You will also need original payment receipts. If you have lost your check, you can restore it at the institute’s accounting department or at the bank (if the payment was made by bank transfer). I lost one check. Restoring the check cost me 160 R and two hours of lost time: I had to go to the institute and write an application to receive a copy of the payment document.

If tuition fees have been increased, you must provide documents confirming the increase.

It is issued by the accounting department of the company where you work or worked. If you have changed several jobs in three years, you will have to travel around and collect documents from everywhere. The certificate must indicate how much you received and how much income tax was paid for you.

Before going to the accounting department for a certificate, call and ask if it is ready. I arrived at the appointed time a couple of times, and then waited because the accounting department did not have time to process it.

To fill out the declaration, you will need your passport information, checks from the educational institution's cash desk to calculate the amount of tax deduction, and information from the 2-NDFL certificate: employer information, codes and amounts of income.

Application for personal income tax refund. Fill it out by hand or electronically. In the application, indicate the bank details and your account number to which the state will transfer the money to you.

In the application, you can immediately indicate the total amount of deductions for several years.

Identity documents. You need a passport and its copy. If you paid for the education of your children, brother or sister, you need to take with you documents confirming your relationship (for example, a birth certificate).

How to submit an application to the tax office

I collected all the documents and went to the tax office. I budgeted a whole day for this adventure, but in reality everything turned out quickly.

I took the electronic queue number and was invited to two windows. In the first one, I submitted all the documents except the application. I submitted my application in the second window. I finished everything in half an hour.

The tax office checks documents for up to three months. The inspector may find errors and refuse a tax deduction - then you will have to submit the documents again. In this case, when filling out, you must indicate that you are submitting a corrective declaration.

Everything turned out to be in order with my documents. Within a month I received my tax deduction in my bank account.

Remember

To receive the deduction, keep all receipts, receipts, and documents from your school.
You can apply for a deduction within three years from the date of payment for training.
Documents for tax deductions are prepared in the employer’s accounting department or on the tax website. Personally, documents are submitted to the tax office only at the place of registration.
If you quit your job, immediately take 2-NDFL certificates so that you don’t have to go to your employer again later.

When a citizen of the Russian Federation intends to return 13% of the income tax that was withheld from his salary, then he should know exactly what documents should be submitted and how to fill them out correctly.

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These payments can only be returned for reasons specified by law. This procedure is due to various nuances in the design, timing of payments and submission of papers, as well as excellent orientation in those situations when it is allowed to ask for the return of mandatory fees already paid to the budget.

For what reasons

Anything that taxpayers legally want back from the tax office is called a tax deduction. Solutions to such problems are regulated with the help of the Tax Code of the Russian Federation (hereinafter -).

Civil service officials can carry it out only under certain circumstances, which are covered by legislative standards.

In general, tax refunds, in particular personal income tax, can be divided into three components of such a mechanism of interaction between the state budget and taxpayers:

In the case of a training situation, the taxpayer has the right to a refund of part of the payment that he made for his own studies or for the studies of his loved one.

The method is implemented as follows. First, the amount payable to the taxpayer is calculated, which is defined as 13% of the cost of training for a certain calendar year (or several years, but not more than 3).

After this, the personal income tax base is reduced by the resulting amount. This reduction is made on the basis of paragraph 2, paragraph 1 and the Tax Code of the Russian Federation.

It means that income tax can be returned under the following circumstances arising from the educational process:

Own education or payment for the education of your immediate family:
- children – natural and adopted;
- sisters, brothers;
- dependents under guardianship.
An educational institution must be licensed.
To complete the educational process, the taxpayer himself may meet the following conditions:
- the form of training can be any;
- age has no restrictions;
- for each year there is a limit on the amount of the maximum social deduction - 120,000 rubles, of which 13% is calculated - the maximum amount for payment is assigned for one year in the amount of 15,600 rubles.
When the education of relatives is paid for, then a personal income tax refund is possible under the following conditions:
- Studying relatives must be no older than 24 years of age;
- the department of study must be full-time;
- The financial limit for refunds for each year for each student relative is 50,000 rubles. : 100 x 13% = 6,500 rub.
Amounts for income tax deduction are added up on the basis of payment documents confirming payment for training. These can be receipts, checks or bills.
The taxpayer must be a citizen of the Russian Federation, reside in Russia for the last 183 days, and his income must be subject to a 13 percent income tax.
The amount to be refunded cannot be the amount that was actually paid to the state budget in the form of income tax.

If parents paid for their children’s education with maternity capital, then such amounts are not subject to a refundable tax deduction.

In case of partial payment with maternity capital, it will be possible to return income tax only for the amount that was repaid with one’s own funds and not with state financial support.

Who serves

The application is submitted by the citizen (or woman) who wishes to receive back the percentage of income tax previously paid to the country's budget. If the taxpayer studied on his own, then there is no need to take any additional steps in preparing the documentation.

But in the case when a taxpayer pays for the education of his child or another family member, the agreement with the educational institution must indicate that it is the taxpayer who will pay for the education. Likewise, his last name and initials must be indicated on all payment receipts.

The following documents must be attached to the application:

certificate of employment in the form (required original!);
pre-filled declaration form;
agreement with the educational institution and the student;
a copy of the educational institution's license;
agreement with the employer;
personal documents of the taxpayer - passport, TIN and other necessary papers;
all payments confirming payment for studies;
if the taxpayer paid for children or brothers and sisters, then documents confirming family ties must be presented;
birth certificate of a child, brother or sister;
certificate from the place of study of the child, brother or sister (original).

By and large, the tax service considers the declaration in Form No. 3-NDFL as an application.

However, in view of the fact that the declaration does not provide for filling in the details of the accounts to which funds should be transferred, a regular application must be submitted (Tax Code of the Russian Federation).

Therefore, such an application is no longer submitted with a request to receive a tax deduction, but with a request to return income tax to the account of the details that the taxpayer indicates in the application.

Where to apply for a personal income tax refund for education

All documents, including the declaration along with the application, should be submitted to the Federal Tax Service Inspectorate (Inspectorate of the Federal Tax Service) at the place of residence.

Even if the relative for whom the education was paid went through the educational process at an educational institution in another region, city or even country, the taxpayer still submits the documentation at his place of registration.

You just need to find out where the tax service department closest to your place of residence is located and go there.

But if you want to save more time, then the law allows you to write an application to your employer’s accounting department.

In this case, the refund will be made directly by the employer, and the taxpayer will not have to wait for transfers of money from the state budget.

How to compose it, sample

There is no standard form, as such, for the application. However, there is a standard form that is focused on the content of the document that is familiar to all personnel officers.

In general, the paper should contain the following main points:

Statement header:
The title of the document is indicated in capital letters in the center of the line.
The essence of the paper is stated in the text of the application immediately below the title of the document. It should contain the following main points:
- what is the nature of the tax deduction;
- for which calendar year the refund should be made;
- what is the amount of the amount to be refunded;
- indicate the details by which transfers should be made.
The document ends with the taxpayer's surname and initials, his signature and the date when the application was drawn up.

So, for example, some tax services prefer that, in addition to the name of their territorial department, the title of the document should indicate the position and surname of their head.

Therefore, the form for such an application can be found either on the website of the federal tax service, or you can come to the tax office yourself and get such a form from them.

Differences in forms between different territorial offices may occur, but they will not be significant.

Deadlines

The document is submitted to the tax service not in the current year (calendar) when payment for studies was made, but after its completion. This is done based on the results of the year that has passed.

You should not delay submitting your application for longer than a 3-year period because the statute of limitations for receiving refunds is set at exactly 3 years from the end of the year in which the tuition payment was made.

In terms of speed of payments, it is considered most convenient to submit an application through the employer. Then there will be no need to wait 4 months for a tax inspection, and the employer himself will be able to implement a mechanism for returning personal income tax for training.

The employee will simply receive a salary for a certain period of time without income tax deductions.

Tuition fees may not always be reimbursed as an income tax refund. To do this, certain conditions must be met.

Every individual can count on receiving a social tax deduction for training. This benefit manifests itself in the form of a personal income tax refund on expenses incurred within the established limit. An individual must declare his right to the tax service by submitting a substantial package of documents, including an application for an income tax refund.

Note: in 2017, you need to fill out an application form for a personal income tax refund, approved by the Federal Tax Service in order No. ММВ-7-8/182@ dated 02/14/2017.

The deduction is provided in connection with the costs of your own education, as well as the education of children under 24 years of age. Not only the child’s parents, but also his guardians, trustees, adoptive parents can count on a personal income tax refund, and more recently, the sister or brother of a full-time student also has the right to receive a deduction. The main condition is that the student is under 24 years of age.

You can receive this benefit within three years from the tax period in which educational expenses were incurred (for yourself or your child). To do this, you need to contact the territorial office of the Federal Tax Service at the taxpayer’s place of residence with documents confirming the expenses incurred for training, and you must also have an application for a personal income tax refund for training.

A sample application for a personal income tax refund in connection with training expenses, current for 2017, can be downloaded at the bottom of the article.

If you need to return personal income tax due to treatment expenses, we suggest downloading a sample of the corresponding one.

Expenses for the purchase or construction of housing can also be partially offset by a personal income tax refund - a sample application can be downloaded.

Sample application for personal income tax refund for education expenses 2017

An application for a deduction and refund of income tax on training expenses must contain the following details:

name of the tax office where the application is submitted;
Full name of the applicant;
His TIN number;
Data from the passport;
Contact details;
The basis for the requirement of social deduction and return of personal income tax in the form of the article number of the Tax Code of the Russian Federation;
The amount of income tax to be refunded;
The year for which the refund is made;
The number of the personal account where the funds should be transferred, and the name of the bank, its BIC.

The completed application form is signed, the date of execution and a transcript of the signature are indicated.

The following documents must be attached to the application for refund of education income tax:

agreement for the provision of educational services (and the educational institution must have the appropriate license or other similar document, a copy of this document must also be attached).
payment documents that confirm payment (checks, receipts).
If a personal income tax refund is made in connection with the costs of a child’s education, then you must attach a copy of the birth certificate.
If the application is submitted by a guardian or trustee, then you must attach documents that confirm guardianship or trusteeship.

Also needed: