Documents for deduction for your own education Documents for deduction for your child’s education Documents for deduction for your brother or sister’s education How to certify documents for deduction for education When to submit documents for deduction for education
In order to receive a tax deduction for training, you must collect the correct and complete package of documents.
First, you need to fill out the 3-NDFL declaration. In addition, you will need payment documents to pay for training. The composition of the documents is formed depending on whose education you paid for: your own or a relative’s.
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To help you understand all the nuances of the education tax deduction, we have created a video instruction. In it, we talked in detail about what a deduction for education is, who is entitled to it, and whether it is possible to get a tax refund for a child’s education.
So, how to calculate the tax deduction for education and how much personal income tax will be returned to your account - using examples and explanations from experts of the online service NDFLka.ru.
What is the Tuition Tax Credit?
According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for educational services, you can count on a tax deduction, that is, return part of the money spent on training.
A tax deduction is the portion of income that is not subject to tax.
Therefore, you can get your tax refund on expenses incurred for education. If you officially work and pay income tax, have paid for your education or the education of your children/brothers/sisters, then you can get back part of the money in the amount of up to 13% of the cost of education.
Children's education is a separate issue
The deduction for each child is 50 thousand rubles . This means that you can get 6.5 thousand rubles .
For example, if during one year you paid for both yourself and two children, the total amount to be refunded is calculated as follows: 15.6 thousand rubles for you + 6.5 thousand rubles for the first child + 6.5 thousand rubles for second. As a result, you will receive 28.6 thousand rubles in a year.
The main condition is that the refund amount cannot be more than the income tax you paid during the year . Otherwise, the balance is not carried over to subsequent periods and is burned.
Please note: if you decide to pay for all five years of university studies at once, you will receive a tax deduction only once, for the year in which you paid directly. Its size will not exceed 120 thousand rubles (15.6 thousand rubles to be returned). Therefore, if you are paying for expensive tuition, we recommend doing it annually, rather than several years at once.
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In what cases can you get a tax deduction for your own training?
You can take advantage of the social tax deduction for your own education and get part of your expenses back if:
- You paid for educational services in official educational institutions. For example, at a university, technical school, driving school or training courses.
- You officially work and pay personal income tax (all employees pay it);
Note: the tax deduction for your own education, unlike the deduction for the education of children, has no restrictions on the form of education: the money can be returned for full-time, part-time, evening or any other form.
What documents are needed to receive a tuition tax refund?
The package of documents provided to the Federal Tax Service usually contains a standard list.
- Identity document (passport, equivalent document).
- Declaration in form 3-NDFL - contains brief information about income and expenses of the reporting period. It indicates the period of study and the amount of tax already withheld.
- Confirmation of expenses - receipts, checks.
- An agreement with an educational institution that provided educational services.
- Documents confirming the relationship (if the refund is made for the education of a relative), as well as a document confirming that this relative is no more than 24 years old.
- Declaration 2-NDFL from the employer for the reporting period during which the expenses were incurred.
The documents are submitted to the tax office and verified within 90 days. If the decision is positive, then the money is transferred to the bank account specified in the refund application. If the answer is negative, then the tax office must provide a justification for the refusal.
The amount of tax deduction for your own training
The amount of tax deduction for your own education is calculated for the calendar year and is determined by the following factors:
- You cannot return more money than you transferred to the personal income tax budget (about 13% of the official salary).
- You can return up to 13% of the cost of paid training, but not more than 15,600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles (120 thousand rubles * 13% = 15,600 rubles).
- The limit of 15,600 rubles applies not only to the deduction for education, but to all social deductions (except for expensive treatment and charity). The amount of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. You can return a maximum of 15,600 rubles for all deductions.
Example: In 2021, Ivanov A.A. paid for his own university education in the amount of 150 thousand rubles. At the same time, in 2020 he earned 250 thousand rubles and paid income tax of 31 thousand rubles. Since the maximum tax deduction amount is 120 thousand rubles, then for 2021 (in 2021) Ivanov A.A. will be able to return only 120 thousand rubles. * 13% = 15,600 rubles.
Additional and more complex examples of calculating the tax deduction for training can be found here: Examples of calculating the tax deduction for training
Documents can be issued to either parent
Supporting documents (agreement, payment documents) had to be issued to the parents. But it doesn’t matter which parent. If the supporting documents are issued in the name of one of the spouses, the other spouse has the right to receive a tax deduction for the child’s education .
According to the Family Code of the Russian Federation, money spent on education is the joint property of the spouses. Even if the spouse is not indicated in the documents confirming the right to deduction, he participates in the costs of paying for his child’s education. (Letter of the Ministry of Finance of Russia dated 03/18/2013 N 03-04-05/7-238, Letter of the Federal Tax Service of Russia dated 03/13/2012 N ED-4-3/ [email protected] , Letter of the Federal Tax Service of Russia for Moscow dated 06/10/2013 N 20-14/ [email protected] ).
If the supporting documents are issued for another spouse, and not for the one receiving the deduction, then a copy of the marriage certificate must be attached to the set of documents for the deduction.
Example: In 2021 Kalinin A.N. and Kalinina N.T. paid for their son’s education in a paid school in the amount of 40 thousand rubles. At the same time, the agreement for the provision of educational services and payment documents were issued in the name of the wife. However, to receive a deduction from Kalinin N.T. cannot, since she has been on maternity leave since 2021 and does not pay income tax. Despite the fact that the documents are issued in the name of the wife, her husband Kalinin A.N. will be able to receive the deduction in full.
In what cases and in what amount can you receive a deduction for the education of your children?
You can receive a social tax deduction for the education of your children if the following conditions are met:
- the child is no more than 24 years old;
- the child is studying full-time (kindergarten, school, full-time university, etc.);
- the agreement for payment for educational services is drawn up in the name of you, your spouse or a child;
- actual payment documents (receipts, bills) must be drawn up in your name (or a power of attorney for the transfer of funds has been issued);
The maximum deduction for one child is 50 thousand rubles, that is, 6,500 rubles. to return.
Example: In 2021, Ivanov A.A. paid:
- correspondence education at a university for his daughter Katya in the amount of 30 thousand rubles;
- tuition at a paid school for his son Kolya in the amount of 40 thousand rubles.
At the same time, for 2021 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles.
Since Katya is studying in the correspondence department, the money for her is A.A. Ivanov. can't return it. Therefore, for a maximum of 2021 (in 2021), he will be able to return 40 thousand rubles. * 13% = 5,200 rubles.
You can read more detailed information about the deduction for the education of children (the amount of the deduction, restrictions, nuances of paperwork) in the article: Features of the tax deduction for the education of children.
Who should the documents be issued to?
Ideally, all documents should be issued to the parents :
- in the contract for the provision of educational services, the parent must be indicated as the customer and payer;
- payment documents (receipts, cash receipts, etc.) must also be issued in the name of the parent.
It does not matter which parent the documents are issued for (see Documents can be issued for any of the parents).
If you are just concluding a contract/paying for training, try to prepare the documents this way. Then you will not have any problems with the deduction and questions from the tax authorities in the process of receiving it.
However, in practice, everything is often not so ideal: the contract is executed only for children or the payment documents indicate the name of the child as the payer. Let's look at the three most common cases in more detail.
The contract is executed in the name of the parent, the payment document indicates the name of the child as the payer
In this case, the parent can try to get a deduction by additionally providing a power of attorney for the child to deposit funds on behalf of the parent (letter of the Federal Tax Service of Russia dated May 17, 2012 No. ED-4-3/8135, Letters of the Federal Tax Service of Russia for Moscow dated September 16, 2009 No. 20 -14/4/096655, dated 07/17/2009 N 20-14/4/ [email protected] , Determination of the Constitutional Court of the Russian Federation dated 09/23/2010 N 1251-О-О).
The power of attorney must be provided in writing and does not require notarization (letter of the Federal Tax Service of Russia dated May 17, 2012 No. ED-4-3/8135). However, the position of the tax authorities regarding whether a power of attorney is proof of payment for education by a parent is ambiguous. Therefore, even if it is available, the deduction may be denied. Please check this issue with your tax office.
The contract is executed for the child, and the payment document indicates the name of the parent as the payer
According to the letter of the Ministry of Finance dated August 24, 2015 No. 03-04-05/48662, in order to receive a deduction, you must have documents confirming your actual educational expenses (payment documents issued in the name of the parent).
It does not matter that the agreement with the educational institution was concluded with the child. The main thing is that the contract proves that the child is studying in an appropriate educational institution.
Thus, a parent has the right to count on a deduction, even if it is not specified in the contract for the provision of educational services (this position is also confirmed by Letter of the Ministry of Finance of the Russian Federation dated June 18, 2015 No. 03-04-05/35299).
The contract and payment documents are issued for the child
The situation when all the documents are issued for the child, and the parent wants to receive the deduction, is a combination (and worst case) of the two situations described above. However, based on the conclusions described above, we believe that the parent has the right to submit documents for a deduction even in this case, since:
- The Tax Code of the Russian Federation does not contain requirements regarding who the contract is drawn up for (see the situation above, “The contract is drawn up for the child, and the payment documents are for the parent”).
- A power of attorney for depositing funds in combination with payment documents can be considered evidence of expenses incurred by the parent (see the situation above “The agreement is executed for the parent, in payment documents for the child”).
But the final decision on granting a deduction will depend on the tax office, so it is worth contacting your tax authority and clarifying its position on this issue. If a deduction is denied, you have the right to file a complaint against the decision of the tax authority.
Amount of tax deduction for education of brothers/sisters
The amount of deduction for payment of educational services for brothers/sisters is calculated for the calendar year and is determined by the following factors:
- You cannot return more money in a year than you transferred to the personal income tax budget (about 13% of the official salary).
- In total, you can return up to 13% of the cost of paid training, but not more than 15,600 rubles per year.
Example: In 2021, Ivanov A.A. paid for the education of his brother Ivanov V.A. at a university for full-time study in the amount of 80,000 rubles. At the same time, for 2021 Ivanov A.A. earned 250 thousand rubles and paid income tax 31 thousand rubles. For 2021 Ivanov A.A. will be able to return 80,000 * 13% = 10,400 rubles.
Additional and more complex examples of calculating the tax deduction for training can be found here: Examples of calculating the tax deduction for training
Child age limit
You can receive a deduction for a child’s education only if at the time of payment for education the child is under 24 years old (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated December 21, 2011 N 03-04-05/7- 1085).
Example: Kotov’s daughter A.A. Anna is a full-time student at the institute. In 2021, Kotov paid for her tuition in the amount of 7 thousand rubles per calendar month. Moreover, on June 1, 2020, Anna turned 24 years old. Kotov will be able to receive a deduction for expenses for his daughter’s education that he incurred before June 1. The deduction amount for 2021 will be: 5 months. x 7 thousand rubles. = 35 thousand rubles. (4,550 rubles to be returned).
How to get a deduction?
The process of obtaining a deduction for education consists of: collecting and submitting documents to the tax office, checking documents by the tax office and transferring money. You can learn more about the process of obtaining a tax deduction, indicating the deadlines, here: The process of obtaining a tax deduction for education.
The process of obtaining a deduction can be simplified by using our service. We will fill out the 3-NDFL declaration for you, tell you what other documents you will need for the deduction, and also give detailed instructions on submitting documents to the tax authorities. Or we will send your documents ourselves, without your participation. If you have any questions while working with the service, tax experts will be happy to advise you.
Prepare documents for deduction
If your teacher is an individual entrepreneur
When training as an individual entrepreneur, there are nuances. It all depends on how the individual entrepreneur carries out its activities - directly or with the involvement of teaching staff (clauses 1 and 5 of Article 32 of Law No. 273-FZ).
If an individual entrepreneur attracts other teaching staff , he must have a license. Only in this case will you be able to receive a tax deduction for training from such an entrepreneur.
If the individual entrepreneur works alone and personally teaches you or your child . In this case, he may not have a license (clause 2 of Article 91 of Law No. 273-FZ). And this will not be an obstacle to your receiving a tax deduction for education.
In order to return the tax, you must submit a package of documents to the inspectorate at your place of residence, including a 3-NDFL declaration and an application for deduction.
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When and for what period can I receive a tax deduction?
You can only get a refund for tuition for those years in which you paid directly. However, you can submit a declaration and return the money through the tax office only in the year following the year of payment or later. That is, if you paid for training in 2021, you will be able to return the money no earlier than 2021.
If you did not file a deduction immediately, you can do it later, but you can return the tax for no more than the last three years. For example, if you paid for education in 2016-2020 and did not receive a tax deduction, then in 2021 you can get your tax back only for 2021, 2021 and 2021.
The entire procedure for obtaining a deduction usually takes three to four months. Most of the time is spent checking documents by the tax office.
Note: from January 1, 2021, the social tax deduction for training can be received through the employer, and there is no need to wait until the end of the calendar year. Details about receiving a deduction through an employer can be found in our article: Obtaining a tax deduction for training through an employer.
New form 3-NDFL for 2020
In 2021, a tax return must be completed using a new form. The current form was approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected]
The new form features changed barcodes and the addition of a new page with a tax refund application. The content of some pages has also been updated, in particular these changes apply to individual entrepreneurs.
One of the important innovations is the ability to fill out an application for a refund or offset of personal income tax directly in the declaration. Previously, this application had to be filled out separately and attached to 3-NDFL.
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When and how much can you return?
You can apply for a tax refund at the end of the tax period (after the end of the year) for the amount of all study expenses incurred. One of the main conditions for receiving a refund for training is the payment of tax deductions to the budget from your salary or other type of income of individuals.
Own training
The size of the maximum tax deduction is determined by several factors:
- You can only get back from the treasury no more than the amount withheld from your income in taxes.
- The maximum amount spent on training cannot exceed 120 thousand rubles. 13% of it is 15,600 rubles. This is the amount the state returns in the form of a tax deduction.
- Since the deduction for training belongs to the category of social deductions, for which there is also a maximum amount of 120,000 rubles, the total expenses for this category are summed up within the above amount. This means that if last year you had expenses for both education and treatment, in total you can return no more than 15,600 rubles.
The category of social tax deductions includes: expenses for education, treatment, purchase of medicines, charity, expenses for the formation of the funded part of a pension.
Example. Over the past year, Ivanov paid for his education in the amount of 150,000 rubles. During the same period, the amount of taxes paid to the budget from its income amounted to 50 thousand. If we take 13% of the costs incurred for training (150 thousand), then it will be 19,500 rubles. But Ivanov cannot return this amount in full, although the amount of tax paid allows this to be done. The maximum tax deduction is applicable to an amount of 120 thousand. As a result, you can only get 15,600 rubles.
Teaching children
To be able to obtain the right to deduct for children, a number of conditions must be met:
- The child is enrolled in full-time education.
- He is no older than 24 years old.
- The agreement for the provision of paid educational services must be issued to you or your spouse.
- Payment documents are drawn up for one of the parents.
The maximum deduction per child is limited to 50 thousand or 6,500 in hand.
Example. Ivanov paid for the education of his two children last year:
- for the first full-time student - 50,000 rubles.
- for the second in absentia - 50,000 rubles.
After a year, Ivanov can receive a deduction only for the first child - 6,500 rubles (13% of 50 thousand). For the second child, since he is not a full-time student, there is no deduction.
Total: you can return - 6,500 rubles.
Sibling training
Documents and conditions confirming the right to receive a deduction are similar to the previous paragraph when teaching your own children. The only difference is the maximum tax deduction amount of 120,000 rubles or 15,600 rubles in hand.
Example. Petrov paid 60,000 rubles for full-time education for his child and 80 thousand for his brother. A total of 130,000 rubles were spent during the year.
The maximum deduction amount per child is limited to 50,000 rubles, but only 6,500 can be returned.
For my brother’s education, the transfer tax deduction is 120,000 rubles. But this is also the maximum amount for all social deductions. From this amount, you need to remove 50 thousand per child. As a result, the amount available to receive a deduction for your brother is 70 thousand (120,000 - 50,000).
Total you can return:
- for a son - 13% of 50 thousand - 6500 rubles;
- for training a brother - 13% of 70 thousand - 9,100 rubles.
Total for the year - 15,600 rubles.
Size
The tax deduction cannot be more than the personal income tax paid to the budget during the period of study at the institute. Maximum values:
- 120,000 rub. per year for your education and the education of your brothers and sisters . It is possible to return a maximum of 13% of the money spent on the educational process. Calculation: 120,000 rub. * 13% = 15,600 rubles;
- 50,000 rub. per year for each child: for the education of a son, daughter, ward or ward. A refund of 50,000 rubles is possible. * 13% = 6500 rub.
The refunded amount cannot exceed the amount of income tax paid.
When is a person entitled to a tax deduction?
A tax deduction is a part of an individual’s income that is not subject to taxation. You have the opportunity to return the deductions paid to the state, transferred from the costs of education. To do this, you must be an officially employed employee of any organization in accordance with the legislative norms of the country, pay automatic income tax and be a student, or pay for the education of relatives. The list of this category of people does not include all relatives, but only:
- brothers;
- sisters;
- children (natural, adopted);
- wards;
- under guardianship.
If you paid for your studies for any subject from the above list or for yourself, then you can return a significant portion of the cost of your completed or ongoing studies, taking into account modern prices an impressive 13%.
You have the right to use this type of social tax deduction in the following cases.
Table 1. Who gets the deduction?
| Who can claim the deduction? | |
| Option 1 | First of all, this opportunity is available to those who have paid for educational services in institutions that are official and specialized in this area. Among them:
|
| Option 2 | If you are an officially employed employee, and monthly personal income tax is deducted from your income to the state treasury. |
In order to receive a refund for the education of relatives, the authorities have established some restrictions that directly relate to the form of education that a family member must be in in order for the payer to receive a refund of partially paid tax.
The form of training, as a rule, can only be full-time, otherwise receiving funds is prohibited
However, if the training is carried out directly by the employee and he is also the payer, he has no strict restrictions and the form of attendance at the classes for him can be as follows:
- correspondence;
- full-time;
- and evening;
- any other.
Let's sum it up
The declaration for registration of a tax deduction, be it social, property or another format, will always be drawn up the same - in the form of a form labeled 3-NDFL. It has become very easy to fill it out today, because the tax service has developed a special program that helps to get around the “sharp corners” in the form of coding and other bureaucratic elements that are extremely difficult for the average person to understand. It is available to those citizens who today have the Internet or a computer. Thanks to the globalization of the network and Internet technologies, almost all categories of the population today have these benefits, so difficulties in practice should not arise.
Be careful when filling out, collect the package of documents slowly and do not miss the opportunity to return a significant part of the funds spent on educational services.
Who is eligible for a refund?
A deduction for training can only be claimed if you have income subject to personal income tax at a rate of 13%. After all, you can return from the budget the tax that was previously paid there (in particular, personal income tax, which was withheld by the employer from your salary and transferred to the budget).
If you do not have such income, then you will not be able to receive a deduction. For example, non-working pensioners, students without income, and mothers on maternity leave will not be able to receive a refund.
A deduction for training can be received by individuals who have paid for:
- your training;
- training your children and wards;
- education of their brothers and sisters (including half-siblings).
That is, the deduction is not due to a grandfather/grandmother who paid for the education of a grandson/granddaughter, a stepfather/stepmother who paid for the education of a stepson/stepdaughter, an aunt/uncle who paid for the education of nephews, a husband who paid for the education of his wife (and vice versa). But when a husband pays for his wife’s tuition (and vice versa), the deduction can be received by the one who studies
FAQ
— How many times in your life can you make a tax deduction for education?
— According to the law, there are no restrictions on the number of deductions for training. You have the right to apply for a personal income tax refund every year if you used educational services that fall under all the requirements of the Tax Code. There are restrictions only on the amount: 120,000 rubles for yourself, brothers and sisters, 50,000 rubles for children and wards. Social deductions unused in the current year are not carried over to the next year. It is also impossible to carry over the deduction to the next year if the training costs were higher than the maximum amount for the tax benefit.
Example 1
Muscovite Alexander O. paid 111,500 rubles for his university studies in 2021. The personal income tax, which was transferred to the tax office at O.’s place of work in 2019, amounted to 12,500 rubles (the citizen received a significant part of his salary “in an envelope”). Accordingly, instead of the 13% due to him from 111,500 rubles (14,495 rubles), he received a personal income tax refund in the amount paid - 12,500 rubles.
Example 2
Marianna N. in 2021 completed paid advanced training courses for 49,000 rubles, training at a driving school (38,000 rubles), and also paid for her daughter’s education in the amount of 84,000 rubles. The total amount spent on training in 2021 was 171,000 rubles. N. decided to apply for the maximum deduction (50,000 rubles) for her daughter’s education, and for the remaining limit (120,000 – 50,000 = 70,000 rubles) to apply for a deduction for her expenses. The total tax refund was (50,000 rubles * 0.13) + (70,000 rubles * 0.13) = 15,600 rubles. Part of the expenses for your daughter (84,000 – 50,000 = 34,000 rubles) and for your education (49,000 + 38,000 – 70,000 = 17,000 rubles) will not be covered by the deduction, since they go beyond its maximum limits. These amounts cannot be transferred to the next year; they simply “burn out.”
— I am the mother of a full-time student. The contract is in my name, and the receipts are in my son’s name. Can I get a deduction for his tuition?
— The letter of the Federal Tax Service of the Russian Federation dated August 31, 2006 No. SAE-6-04 / [email protected] states that in your case, the parents have the right to receive a tax deduction if they prove that the son made the payment on behalf of his father or mother. To do this, you need to attach a free-form application to the standard package of documents, in which you instruct your son to complete the operation of paying for education using your funds.
— The contract is issued in the name of the daughter, and the receipts are in the name of the father. Can the father receive a tax deduction in this case?
— Clause 1 of Article 219 of the Tax Code of the Russian Federation connects the receipt of a deduction with the fact that the taxpayer submits documents confirming his educational expenses. If the father submits such documents to the Federal Tax Service, then he receives the right to a deduction regardless of who the contract with the educational organization is for. If there is a copy of the license and the training is full-time, a deduction will be provided to one of the parents without any problems.
— Are there any chances of getting a deduction for my son’s education if both the contract and the receipts are issued for him, although I actually paid?
— The taxpayer has the right to receive a deduction if he paid for the training himself, and this can be confirmed by any documents. The bank or payment system will not redo receipts. But an agreement with an educational organization can be redone - at least, it is easier to negotiate with representatives of the university than with a banking organization. The customer is the one who will receive the deduction (in this case, the father). Further, the procedure is the same as in the case of receiving a deduction by parents who ordered educational services for their son, who paid for his education himself (see above)
— Can my second husband, who is neither the father nor the child’s guardian, receive a tax deduction for his son’s education?
— Article 219 lists all categories of persons who have the right to a personal income tax refund for educating children. This:
- The student's mother and father.
- Guardian and his wife (husband).
- Brothers and sisters of the recipient of educational services.
Since in this case the husband of the author of the question does not belong to any of these categories, he is not entitled to a deduction. You, as a mother, can apply for a personal income tax refund.
— I turn 24 in the middle of the school year, which I have already paid for in full. How will the tax deduction be calculated?
— The Ministry of Finance of the Russian Federation, in its letter dated October 12, 2010 No. 03-04-05/7-617, established that if the age of 24 has arrived and training in an educational organization continues, the deduction is provided for the entire calendar year. It’s another matter if you’ve reached your age and graduated from college. Then the deduction ceases to apply from the month following the one in which the training was completed. Some accountants request two certificates from an employee per child student: at the beginning of the academic year and at the end of the semester. If a student is expelled, the right of deduction for parents is terminated.
— For three years now I have been receiving both social and property tax deductions (for the purchased apartment). How best to design such a neighborhood to get the greatest benefit?
— It is most logical to first apply for a deduction for training, and for the remaining personal income tax - a deduction for the apartment. If you do the opposite, the returned amount will remain the same, but the remainder of the social deduction will “burn out.” The remainder of the property deduction can be carried over to the next year.
Example
Golubev M.N. in 2019 and 2021, he received an income of 430,000 rubles, paying 55,900 rubles in personal income tax on it every year. In 2019, Golubev bought an apartment for 1.6 million rubles. For 2021, Golubev returned all 55,900 rubles of personal income tax paid that year. The balance of the property deduction in the amount of 1,600,000 – 430,000 = 1,170,000 rubles. has been postponed to 2021. In 2020, Golubev studied at a driving school, spending 28,000 rubles on it. When filing tax deductions for 2021, the citizen decided to first make a social deduction. Balance of 340,000 (annual income) – 28,000 (tuition deduction) = RUB 312,000. was registered as a property deduction. Thus, Golubev received back all 55,900 rubles of his personal income tax, and the balance of the property deduction in the amount of 1,170,000 - 312,000 = 858,000 rubles was transferred to 2021.
An example of a completed 3-NDFL declaration for training
The following example will help you clearly see the finished tax return 3-NDFL for study (sample):
Petrova Anna Stepanovna paid for her studies at a driving school in 2021. The cost of training is 30,000 rubles. Anna works as a manager at Kolos LLC and earned 624,000 rubles in 2021. (personal income tax withheld and transferred to the budget (13%) = 81,120 rubles). At the end of the year, Anna decided to exercise her right to return part of her personal income tax and partially return the funds spent on training.
Anna’s algorithm for preparing initial data and filling out 3-NDFL:
- receipt of 2-personal income tax for the past year in the accounting department of Kolos LLC;
- completing a package of supporting documents (agreement with a driving school, payment receipt, passport, certificate of assignment of TIN, 2-NDFL);
- installation of the “Declaration” program (download from the Federal Tax Service website to a personal computer);
- entering data into the program;
- checking, correcting, saving and printing 3-NDFL.
See the sample filled out according to the example data on our website:
How to draw up a 3-NDFL declaration for studies
Filling out the 3-NDFL declaration for training can occur in several ways. For example: fill out a declaration form manually, contact a consulting company or professional consultants. One of the common ways to prepare a 3-NDFL declaration for study is to use a computer program posted on the Federal Tax Service website. Let's take a closer look at this option.
Scheme of working with the program when filling out the 3-NDFL declaration for training:
- downloading the “Declaration 201X” program from the Federal Tax Service website to your computer and installing it;
- sequentially filling out the fields of the declaration, selecting the desired option from those proposed by the program, placing the necessary checkboxes, entering information from supporting documents;
- automatic verification of correct filling of 3-NDFL;
- generating an electronic file or a paper version of 3-NDFL (printing it if necessary).
Check whether you have correctly filled out the 3-NDFL declaration for your child’s education with the help of explanations from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.
The algorithm for fixing the necessary conditions in the program and the sequence of entering the initial information are presented in the table:
| Program section | Fields to be filled in | Choice |
| Setting conditions | Declaration type | 3-NDFL |
| general information | Federal Tax Service number (select from the list) | |
| Adjustment number - “0” when submitting the initial declaration | ||
| Taxpayer attribute | Other individual | |
| Income available | Put o | |
| Reliability is confirmed | Select the appropriate option according to the 3-NDFL presentation form:
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| Information about the declarant | Full name, tax identification number, date and place of birth of the declarant | Filled out according to the taxpayer’s identity card (passport) |
| Citizenship data | Check the box:
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| Code of the country | 643 — Russia (select from the drop-down list) | |
| Information about the identity document | All available fields are filled in:
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| Income received in the Russian Federation | Payment source | Select the tax base (13%) and add new lines according to the number of employers who received income last year (information is taken from 2-NDFL) |
| Information about income and deductions | Plus add data from the 2-NDFL certificate (month, code and amount of income, code and amount of deduction) | |
| Total amounts by payment source | The calculation occurs automatically - you need to check them with 2-NDFL | |
| Deductions | Provide social tax deductions | Check the box “Provide social tax deduction” |
| Amounts spent on | Select the required box (your education or the amounts paid for your children’s education) and enter the amount of education expenses |
From the icons located at the top of the program window, select the one you need in the following sequence:
- “Check” - if any data is entered incorrectly, the program will issue a corresponding warning;
- “Save” - after corrections have been made and re-checking;
- “View” - if you need to visually view the finished declaration;
- “xml file” and (or) “Print” - to create an electronic and (or) paper version of 3-NDFL.
Let's look at an example of filling out a 3-NDFL declaration for training.
Procedure for receiving a deduction
The process that a taxpayer must go through to receive compensation funds consists of four stages:
- preparation of documents;
- transfer of documents to the tax service;
- checking the correctness of documents and calculations;
- issuance of funds to the payer.
It must be said that there are many paid and free assistant services on the Internet that help you prepare and collect all the missing documents, and also instruct you on the sequence of submitting them for review. However, you can cope without their help, believe me, since the process under discussion is actually complicated only by its high degree of bureaucracy.
Where can I study?
You can receive a deduction for training expenses:
- at a university (university, institute, academy);
- in colleges, vocational schools, technical schools;
- in schools (including in the form of external studies);
- in kindergartens (a deduction can be claimed specifically for tuition fees);
- in institutions of additional education for adults (for example, in advanced training courses, driving schools, foreign language courses, etc.);
- in institutions of additional education for children (for example, in art schools, music schools, sports schools, hockey, football clubs, ballroom dancing schools, development centers, preparatory groups, clubs, sections, etc.);
- from an individual entrepreneur who provides tutoring services, from a speech therapist.
Do you need a license?
It all depends on where the training takes place.
If training takes place in an educational institution in Russia, then it must have a license. For example, you cannot receive a deduction for the cost of teaching a child to swim in a pool if the pool does not have a license for educational activities.
Individual entrepreneurs who involve teaching staff in training are also required to have a license.
If training takes place from an individual entrepreneur who teaches himself (works alone), then he does not need a license. For example, a child studies with a tutor in some subject. In this case, a deduction can be obtained if the Unified State Register of Individual Entrepreneurs contains information that the individual entrepreneur conducts educational activities.
You can also receive a deduction when studying abroad in the Russian Federation. In this case, it is mandatory for the foreign organization to have a document confirming its status as an organization engaged in educational activities (for example, a charter, program, other documents). Documents drawn up in a foreign language must be accompanied by a translation into Russian.
