Tax refund for child sections. Social tax deduction for training expenses. Tax deduction - what is it?

HOW TO GET A SOCIAL TAX CREDIT FOR TRAINING IN A KINDERGARTEN OR CLUB?

For many parents, it has become commonplace to receive a social tax deduction in connection with their children’s education at universities, colleges, and schools, but many young parents do not even know that by paying for their child’s education in kindergarten, as well as in a sports section or development club, they also have the right to receive a social tax deduction for income tax.

However, it should be noted that these child teaching organizations must have a license to educational activities, and of course, to apply for a social tax deduction, you need to have a document confirming the fact of payment for training (bank payment documents, receipts for payment of services, cash register receipts).

Social tax deduction for training costs, provided for in paragraphs. 2 p. 1 art. 219 Tax Code Russian Federation, the taxpayer receives on the basis of a tax return submitted by him to the tax office at his place of residence at the end of the tax period (calendar year) in which the specified expenses were incurred, completed on the basis of the Certificate of Income of an individual issued at the place of work of the parent for the corresponding year according to Form No. 2-NDFL.

Simultaneously with the tax return, to confirm the tax deduction, the taxpayer may submit:
a copy of the agreement with educational institution who have the appropriate license to carry out educational activities;
a copy of the institution’s license to carry out educational activities (if a reference to these documents is present in the contract, then their provision is not required);
payment documents confirming the taxpayer's contribution (transfer) of funds to the institution;
child's birth certificate;
application for social tax deduction.

To resolve the issue of providing the payer with a social tax deduction, the tax inspectorate in accordance with Art. 88 of the Tax Code of the Russian Federation, within three months, conducts a desk tax audit of the personal income tax return and supporting documents presented by the taxpayer to receive a deduction.

And only then will the taxpayer receive back 13% of the amount paid for education in a kindergarten or club.

The amount to be refunded is, although small, but the parents will have acquired the skills to receive a deduction for the child’s subsequent paid education at a university in advance.

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Tax Optima Consulting Group LLC, Leading Tax Consultant

Article 219 of the Tax Code of the Russian Federation is stated in such a way that it is not entirely clear whether it is possible to obtain a deduction for the expenses of parents for their children attending sports sections and clubs. And this letter from the Ministry of Finance once again confirms that this rule requires improvement in this part.

But, it seems to me, this letter does not at all indicate that today parents cannot receive such a deduction. After all, as officials correctly noted in their letter, clubs and sections belong to educational institutions. True, in order to receive a deduction, you must have an agreement with a circle (section), which also contains a record confirming the full-time education of his child or a certificate in which

But here another question arises: what kind of full-time education is this? Unfortunately, the law on education and others regulations do not provide a clear definition of full-time education. The law only states that the form of education can be full-time, part-time (evening) and part-time. In my opinion, the classification by form of education is more applicable to students receiving vocational or

postgraduate education (for example, undergraduates, graduate students). While visiting clubs and sports sections is always carried out in one form - full-time. After all, you cannot say “my son attends the sports section in absentia.” In addition, it is not a fact that the institution in which the child is studying will provide the parents with the certificate referred to in the letter. It is precisely this nuance, as I see it, that would be worth

pay attention to officials when preparing amendments to Article 219 of the Tax Code of the Russian Federation.

It should be noted that the Ministry of Finance of the Russian Federation has previously issued clarifications on the possibility of applying a social deduction for expenses for children attending clubs and sections (see, for example, letter dated June 23, 2008 No. 03-04-05-01/214).

But as for the expenses for holding the tournament, the officials most likely will not allow them to be included in the deduction, since these expenses can hardly be attributed to training expenses.

Federal Public Service, Head of the Control and Audit Department

The letter of the Ministry of Finance of the Russian Federation dated March 28, 2011 No. 03-04-05/7-193 considers the possibility of introducing it into Art. 219 of the Tax Code of the Russian Federation of amendments and additions that allow parents to be provided with a social tax deduction for the education of their children in children's and youth sports schools.

One cannot but agree with the necessity of such a step taken by the main financial department of the country. But parents can receive such a deduction now, without waiting for changes and additions to the tax legislation. According to sub. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, social deductions are provided for studying in educational institutions.

Are sports schools such? Yes, they are. According to Art. 26 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” (hereinafter referred to as the Law on Education), sports schools are classified as educational institutions of additional education. And according to Art. 12 of the Law on Education, an educational institution is an institution that carries out the educational process, that is, implementing one or more educational programs and/or providing the maintenance and upbringing of students.

Education of children in sports schools is additional full-time education. In accordance with Art. 13 of the Law on Education, an educational institution must have a charter that indicates its status.

The Ministry of Finance of the Russian Federation directly links the possibility of obtaining a social tax deduction with the availability of a license, charter and other documents confirming its status as an educational institution. This is particularly stated in the letter of the Ministry of Finance of the Russian Federation dated December 18, 2009 No. 3-5-04/1874. However, it is not necessary that such sports schools be only state schools. The opportunity to receive a social tax deduction also applies to non-state educational institutions.

However, one should take into account the fact that you can receive a social tax deduction only for expenses on educational services (training in a particular sport). In this case, the cost of educational services should be allocated separately. Expenses incurred for other services provided by the sports school (for example, medical examination of children, provision of personal hygiene products, purchase of sports uniforms or equipment, etc.), but not related to the educational process, are included in the calculation of amounts eligible for social tax deductions are not included.

According to Art. 2 of the Federal Law of the Russian Federation dated December 4, 2007 No. 329-FZ “On Physical Culture and Sports in the Russian Federation”, students of sports schools are athletes, therefore holding sports tournaments is an integral procedure of training and the sports process, a natural component of any serious sports activity. Paragraph 18 of the same article states that sports competitions are competitions among athletes or teams of athletes in various types sports (sports disciplines) in order to identify the best participant in the competition, held according to the regulations approved by its organizer. The participation of students of children's sports schools in sports competitions or tournaments in accordance with educational and sports plans must be enshrined in the charter of the sports school and in its internal regulations. regulatory documents. This will allow competitions and tournaments to be considered part of the educational process and will allow them to be included in tuition fees and, then, allow parents to claim the right to receive a social tax deduction.

In addition, the result of all training is exams, and for athletes and people studying in sports schools, such exams are competitions. Qualifying sports categories are assigned to them only after competitions. Thus, competitions and sports tournaments are part of the educational process. But this must be reflected in the charter and internal documents of the sports school, as well as in the training agreement concluded between the sports school and parents. In this case, competitions and tournaments will be part of the educational process and will be paid for as part of the entire educational process, and parents can receive a social tax deduction for these expenses. If competitions and tournaments are considered other services provided by a sports school (and this will be enshrined in internal documents and in the contract), then it will not be possible to receive a social tax deduction for them.

CONTRUST Group, Head of Financial Reporting Department

The Tax Code states that a taxpayer who pays for the education of his children has the right to receive a social deduction. The deduction is provided in the amount of actual expenses incurred, not exceeding 50 thousand rubles. (Subclause 2, Clause 1, Article 219 of the Tax Code of the Russian Federation). At the same time, the Tax Code of the Russian Federation states that deductions can be obtained exclusively for studying at an educational institution - an organization that carries out the educational process and has a license to conduct educational activities.

To receive deductions, the taxpayer must confirm that the institution his child attends has a license to conduct educational activities, provide a written agreement concluded on behalf of the parents (guardians, trustees), copies of payment documents from the parents transferring money for education. Moreover, this information must completely coincide with the data recorded in the contract. Also, to receive a tax deduction, you will need a certificate of income in Form No. 2-NDFL, issued at the place of work.

Since the Tax Code of the Russian Federation does not contain any restrictions in the list of educational institutions, these include not only kindergartens, schools, lyceums, gymnasiums, but also institutions of additional education for children (sports schools, clubs, sections). The main thing is to have a license for educational activities and an agreement confirming the full-time education of his child. Moreover, these educational institutions can be not only state and municipal, but also private.

If we talk about sports competitions (tournaments), then these are events held with the aim of identifying the strongest athletes and teams, highest sporting achievements, improvement of sportsmanship, propaganda physical culture and sports. They allow you to objectively evaluate the activities of organizations, coaches, athletes, and judges. This definition of a sports tournament shows that it serves to assess the effectiveness of training, and therefore is not an argument in favor of receiving a social deduction for the costs of holding sports competitions.

What to do Consult, Leading tax and accounting consultant

The Ministry of Finance of the Russian Federation in a letter dated March 28, 2011 No. 03-04-05/7-193 noted that when preparing amendments to Art. 219 of the Tax Code of the Russian Federation, it is possible that the issue of providing parents with a social deduction for the costs of educating children in sports sections and clubs will be resolved.

However, logically, this deduction should already be provided to parents in accordance with the current Art. 219 of the Tax Code of the Russian Federation. To do this, the following conditions must be met:

The parent(s) must be a taxpayer;

The child's age must not exceed 24 years;

The child must be enrolled in a full-time educational institution.

The deduction is provided in the amount of actual expenses incurred for this training, but not more than 50 thousand rubles. for each child in total for both parents.

Clause 1 of Art. 12 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” (hereinafter referred to as the Law on Education) establishes that an educational institution is one that carries out the educational process, that is, implementing one or more educational programs and (or) providing content and education students, pupils. Subclause 8 of clause 4 of Art. 12 of the Law on Education determines that institutions of additional education for children (sports section, development clubs) are classified as educational institutions.

Additional educational programs are implemented as stated in paragraph 2 of Art. 26 of the Law on Education, in such institutions of additional education as:

In general educational institutions and educational institutions of vocational education outside the basic educational programs that determine their status;

In educational institutions of additional education (in advanced training institutions, courses, vocational guidance centers, music and art schools, art schools, sports schools, children's art centers, stations for young technicians, stations for young naturalists and other institutions that have the appropriate licenses );

Through individual teaching activities;

In scientific organizations.

The legislation of the Russian Federation in the field of education applies to all educational institutions on the territory of the Russian Federation, regardless of their organizational and legal forms and subordination.

According to paragraph 1 of Art. 10 of the Law on Education, taking into account the needs and capabilities of the individual, educational programs in an educational institution are mastered in the form of full-time, part-time (evening) and correspondence. In accordance with the letter of the Ministry of Education and Science of the Russian Federation dated September 21, 2011 No. 06-506, the provisions of this norm apply to all types of educational institutions. The main characteristics of the organization of the educational process in an institution of additional education for children, including forms of education, are determined by the charter of the institution.

The deduction can be obtained when paying for a child’s education in kindergarten, in foreign language courses (letter of the Ministry of Finance of Russia dated July 17, 2008 No. 03-04-05-01/266), as well as in additional education institutions - sports section and development clubs ( letter of the Ministry of Finance of Russia dated June 23, 2008 No. 03-04-05-01/214).

Thus, the taxpayer-parent has the right to receive a social tax deduction provided for in subparagraph. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, already now, if there is an entry in the contract with the educational institution confirming the full-time education of his child, or upon presentation of a certificate from the educational institution containing data on the provision of educational services in a specific tax period on a full-time basis.

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as the taxpayer submits documents confirming his actual expenses for education.

If we talk about a sports tournament paid for by parents in a free sports section, then in this situation, receiving a tax deduction will be associated with the provision by parents of correctly executed documents, from which it will be clear that the services were provided by the educational institution as part of additional education in full-time education.

Let us note that additional clarification in the Tax Code of the Russian Federation of the rights of parents to a tax deduction for additional education of children will be very useful. Moreover, in light of new reforms in the field of education and budget reform, some services are already planned to be paid directly by parents.

Natalia

The Federal Tax Service refused to provide a social deduction for a kindergarten (kindergarten under the Administrative Office of the President), citing that the contract also stipulated the same (provision of food). Last year they provided a deduction and returned the personal income tax, but this year they don’t want to.

Tell me what to do? Request a letter from the kindergarten, where they will indicate the provision of food and education services separately?

Olga

Be sure to request such an extract and the problem will be solved; they have no right to refuse tuition amounts.

According to the Tax Code of the Russian Federation, if a parent pays for the education of his children, then he has the right to return part of the money spent by receiving a tax deduction.

If at the moment you are not at all familiar with the process of obtaining a deduction for training, then we recommend that you first read our articles: Information about the deduction for training, Documents for obtaining a deduction for training, The process of obtaining a deduction for training. In this article, we will not once again dwell on the basic concepts associated with the deduction (the essence of the deduction, the process of obtaining, the terms of return, etc.), but will concentrate on the features and difficulties associated with applying for a tax deduction for the education of children.

Tax deduction amount

The amount of the deduction for children's education is calculated within the calendar year and is determined by the following factors:

1. You can't pay it back in a year more money, how transferred to the income tax budget(about 13% of the official salary). Accordingly, if you did not have official income and income tax was not withheld from you, then you will not be able to receive a deduction.
2. In total, you can return up to 13% of your expenses for educating your children, but not more than 6,500 rubles per year for one child. This is due to the fact that the maximum amount for deduction cannot exceed 50 thousand rubles. for each child(50 thousand rubles x 13% = 6,500 rubles).

Example: In 2018 Portnov A.M. paid for full-time university education for his daughter Daria in the amount of 75 thousand rubles. and tuition in a paid school club for his son Sergei in the amount of 36 thousand rubles. At the same time, in 2018, Portnov earned 300 thousand rubles (and, accordingly, paid income tax in the amount of 39 thousand rubles).
At the end of 2018, in 2019, Portnov A.M. will be able to receive a deduction in the amount of: 50 thousand rubles. (maximum deduction per child) x 13% + 36 thousand rubles. x 13% = 11,180 rub. Since Portnov paid more than 11,570 rubles in tax for the year, he will be able to receive the deduction in full.

Child age limit

You can receive a deduction for your child’s education only if if the child is under 24 years of age at the time of tuition payment(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: Daughter of Kotov A.A. Anna is a full-time student at the institute. In 2018, Kotov paid for her tuition in the amount of 7 thousand rubles. per calendar month. Moreover, on June 1, 2018, Anna turned 24 years old. Accordingly, 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 2018 will be: 5 months. x 7 thousand rubles = 35 thousand rubles. (RUB 4,550 to be returned).

Restriction on form of training

A deduction for children's education is provided only if if the child is a full-time student(Clause 2, Clause 1, Article 219 of the Tax Code of the Russian Federation). For such forms of education as evening, part-time, full-time and part-time, a deduction cannot be obtained (Letters of the Ministry of Finance of Russia dated 03.24.2017 No. 03-04-05/17204, dated 05.27.2016 No. 03-04-05/30655, dated 13.09. 2013 N 03-04-05/37885)

At the same time, when submitting documents to the tax authority, the parent must confirm the child’s full-time education. This can be done in one of two ways (Letter of the Ministry of Finance of Russia dated October 8, 2014 No. 03-04-05/50631):

• appropriate entry in the contract with the educational institution(such an entry is contained in almost all contracts for the provision of educational services);
• certificate issued by an educational institution(if there is no entry about the form of training in the contract).

The note: Full-time education is a standard form of education, involving constant study, and correspondence education is periodic, implying occasional work and self-training according to the curriculum. Accordingly, such forms of education as correspondence/evening/full-time correspondence, in most cases, apply only to secondary specialized or higher education. All kinds of clubs, sections, additional courses, classes in a driving school, despite the frequency and duration of classes, are most often considered full-time education.

Example: In 2018, Pavlov I.I. paid for his 22-year-old son Konstantin’s driving school tuition in the amount of 25 thousand rubles. Since training in a driving school is a full-time education, Pavlov I.I. will be able to receive a deduction for 2018 in the amount of 25 thousand rubles (to be returned 25 thousand rubles x 13% = 3,250 rubles).
At the same time, if the contract with the driving school does not indicate that the training was full-time, then the documents will need to be accompanied by a certificate from the driving school about the form of training (available upon request).

Example: In 2018, Rusov N.A. paid:

• full-time and part-time university education for his daughter Lena in the amount of 40 thousand rubles;
• courses in English to his son Pavel in the amount of 30 thousand rubles;

Since Lena is studying part-time, a deduction for her education will be made by Rusov N.A. won't be able to get it. Therefore, for the maximum of 2018, he will be able to return 30 thousand rubles. * 13% = 3,900 rub.
Moreover, if the course agreement does not indicate that the training was full-time, then the documents will need to be accompanied by a certificate from the educational institution where the courses were taken about the form of training (available upon request).

What can and cannot be deducted for?

Subject to age restrictions (up to 24 years) and form of education (full-time only), a deduction can be received for payment for a child’s educational services in absolutely any institution that has the appropriate license. In particular, a deduction can be issued for:

• payment for educational preschool services in kindergarten;
• school fees;
• payment for additional education in clubs and sections;
• payment for driving school tuition;
• payment for studies in secondary specialized educational institutions (lyceums, colleges, etc.);
• payment for university education.

However, it is important to note that the deduction is provided only for educational services. For example, you cannot receive a deduction for paying for a child’s stay or meals in a kindergarten (only for the educational services provided there) or for paying for a stay in an extended day group at school.

The note: a deduction can also be received when receiving educational services from an individual entrepreneur without a license if one of his types of economic activity is educational services (Letter of the Ministry of Finance of Russia dated August 18, 2014 No. 03-04-05/41163).

Who should the documents be issued to?

The largest number of questions and problems when receiving a deduction for children’s education is associated with paperwork.

Ideally all documents must 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;

At the same time, it does not matter which parent the documents were issued for (see).

Accordingly, if you are just concluding a contract/paying for training, then we advise you to try to draw up documents in this way. In this case, you will not have any problems with the deduction or questions from the tax authorities in the process of receiving it.

However, in practice, very often there are situations when everything is 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 agreement is executed in the name of the parent, and 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 July 17, 2009 N 20-14/4/073837@, Determination of the Constitutional Court of the Russian Federation dated September 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, it is worth noting that the position of the tax authorities regarding whether a power of attorney is proof of payment for education by a parent is quite ambiguous, and therefore, even if it is available, a deduction may be denied (you can clarify this issue with your tax office).

The contract is executed only for the child; 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 it (the agreement) proves that the child is studying in the appropriate educational institution.

Thus, the parent in this case has the right to count on a deduction, even taking into account that 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:

However, as in previous situations, final decision regarding the provision of a deduction will depend on the position of the tax office conducting a desk audit of documents. You can contact your tax authority and clarify their position on this issue. If the deduction is denied, you will also have the right to file a complaint against the decision of the tax authority.

Documents can be issued to either parent

As we noted in the previous section, it is important that supporting documents (agreement, payment documents) be issued to the parents. However, it is worth noting that it is absolutely not important which parent they will be issued to. Even 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. This is due to the fact that, due to the provisions of the Family Code of the Russian Federation cash, spent on training are the joint property of the spouses. Accordingly, even if the spouse is not indicated in the documents confirming the right to the deduction, he participates in the costs of paying for his child’s education. (Letter of the Ministry of Finance of Russia dated March 18, 2013 N 03-04-05/7-238, Letter of the Federal Tax Service of Russia dated March 13, 2012 N ED-4-3/4202@, Letter of the Federal Tax Service of Russia for Moscow dated June 10, 2013 N 20- 14/057666@) If the supporting documents are issued for another spouse (not the one who receives the deduction), then a copy of the marriage certificate must be attached to the set of documents for the deduction.

Example: In 2018, 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 since 2016 he has been in maternity leave(and, accordingly, does not pay income tax). In this case, 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.

Taxpayers who have incurred expenses for their training, as well as if they have paid for training:

If you pay for your child’s education in a driving school, you must agree that the administration of the driving school provide a certificate stating that the taxpayer’s family members are in full-time education, only after that can you issue a tax deduction for the child.

Thus, in order to receive a deduction for training at a driving school, when enrolling in it, you should:
2. Obtain a certificate of full-time provision of services at a driving school (when teaching a child, brother, sister)

Did you go to first or second higher education? You have the right to a deduction!

Paid education has already become quite common; many citizens have begun to pay for their studies and the education of their children. Meanwhile, tax legislation provides for the taxpayer's right to receive tax deductions that allow reimbursement of at least part of the expenses incurred in connection with training.

Deductions include the deduction of amounts spent on tuition fees:
- own;
- children (relatives and those under guardianship);
- sisters and brothers.

The maximum deduction amount for your own education is 120,000 rubles, for the education of a child - 50,000 rubles.

If you take out a student loan

Increasingly, citizens who are unable to pay for education from personal funds are taking out so-called educational loans from banks.

Bank loan products allow you to pay for full-time, evening and correspondence courses. It is often impossible to borrow from a bank the entire amount needed to pay for education; the future student must pay part of the money from his own pocket.

Typically, paying for tuition with borrowed funds looks like this: after signing a loan agreement, the bank directly transfers funds to the educational institution for the first semester. Next, the student must regularly confirm that he is continuing his studies, after which the bank transfers the next loan tranche to the educational institution.

Moreover, during the period of his studies, a student often pays only interest on the loan; there is a deferment for the payment of the principal debt. The borrower begins to repay the main debt after receiving a diploma and starting work.

Is it possible to get a “study” deduction when paying for education using loans?

If a deduction is provided for amounts used to pay off the cost of training, then the interest on the loan is not subject to deduction from the personal income tax base. When an “educational” loan is repaid by the student’s parents, who acted as guarantors in an agreement with the bank, then, in our opinion, the amounts paid by them cannot be deducted.

Did you take an English course? Sent your child to learn a foreign language? Get a tuition deduction!

Taxpayers who incurred expenses for their training, as well as if they paid for training:
- their children under the age of 24;
- their wards under the age of 18 and former wards under the age of 24;
- their brother or sister under the age of 24.

Feature: If we are talking about our own training, then its form (full-time, part-time, part-time) does not matter. But if a taxpayer pays for the education of family members, then he has the right to claim a deduction only if he completes full-time education.

If you pay for your child’s education in courses foreign languages, in a music school or art club, then you need to agree that the administration of the educational institution provide a certificate stating that the form of education for the members of your taxpayer’s family is full-time, only after this can you issue a tax deduction for the child.

Thus, in order to receive a deduction for studying in a foreign language course, when enrolling in it, you should:
1. Make a copy of the license, certified by the seal of the organization and the signature of the director.
2. Obtain a certificate of full-time provision of services in courses (when teaching a child, brother, sister)

A deduction for training expenses is provided to the taxpayer in the amount of expenses actually incurred, but not more than 120,000 rubles. in year. The exception is the cost of education for children and siblings. In this case, there is a limit of 50,000 rubles. for everyone.

Contact the inspectorate for deductions, including for those years in which training has not yet been carried out, individual may at the end of the tax period in which the expenses were actually incurred. In this case, it is necessary to submit a tax return in form 3-NDFL and documents confirming the actual expenses for training to the Federal Tax Service at the place of residence.

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 individual entrepreneur those 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 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 the education of a brother or sister, in combination with other taxpayer expenses related, for example, to treatment (except for expensive treatment), payment of contributions to the funded part 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.).

• 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 to the position of technical director of the company with monthly wages 50,000 rubles.

Konakov V.A. in connection with receiving a new position, I decided to get a second higher education at a university where the annual tuition fee is 100,000 rubles, and the duration of study 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 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 " Personal Area taxpayer 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 (