Application for refund 13 percent for study. Filling out an application for the return of personal income Ndfl for training

The use of training deduction reduces the tax base for NDFL personhaving tax income taxable.

You can take advantage of benefits when contacting IFTS with a statement, a declaration of 3-NDFL and documents confirming the right.

Tax refund is carried out by inspection or employer.

What is this social deduction

Social deduction allows you to return the expenses made by payment own learning or close relatives.

Default in the amount of expenses produced applies to the tax base for NFFL - revenues obtained in the calendar period. Return is made taking into account the restriction of the tax and deduction limit.

Features tax deduction:

Size of benefits Depends on the category of persons whose training is made by the taxpayer. The procedure for granting the deduction, the category of persons whose training is beneficial, document flow is established by Art. 219 Tax Code of the Russian Federation. The legislation did not establish a restriction on educational institutions. It is allowed to state deductions for learning received in state or commercial institutions.

Who can claim

The ability to get benefit is available at compliance with conditions:

1. Belonging to the citizenship of the Russian Federation.
2. Availability in the period of payment of income learning taxable at a rate of 13%.
3. Providing documents confirming the fact of learning in the IFX.
4. The implementation of the payment by the person inventing the benefit.
5. Availability in the educational institution of state accreditation. These licenses for the right to provide services are indicated in the contract. In the absence of information to the contract, you must attach a license copy.

Tax refund is not made on the deductions of expenses compensated by the enterprise (employer of the taxpayer), social Fund, maternal capital or other structure. The deduction is provided only to the physical person who has suffered spending.

Tax refund performed by costsincurred:

Timing

The refund of the tax paid earlier is made for 3 years preceding the appeal to the IFTS.

For example, if the appeal to the IFTS is produced in 2019, the deduction can be declared for 2016-2018 years of study. The declaration is made during the calendar year following the year of expenditure. Duration of the statute Installed in the Civil Code of the Russian Federation and is equal to 3 years. After the period expiration of limitation deduction is not provided.

To receive deduction, the learning time does not matter. Does not affect the return of tax and the fact that the student is in academic leave. In determining the limitation period, the counting period of the decay statement takes into account the year of the payment. As payment documents Standard forms are accepted - extract for the transfer from the current account, the receipt for the cash fee and others.

Amount and settlement rules

The size social deductionprovided for learning has limit limitinstalled in Art. 219 Tax Code of the Russian Federation. Payment for the training of the taxpayer itself is limited to the size of 120,000 rubles annually. The value of the deduction of expenses of relatives is established in 50,000 rubles provided for each individual.

The feature of the provision of social deduction is available general restriction For all types of deductions. Apply full sum Benefits in the amount of 120,000 rubles spent on training can only be possible in the absence of other declared deductions of the social category - treatment, acquisition of drugs, participation in non-state pension insurance. If there are several types of deductions in tax year The person has the right to choose.

Consider the case with the return of the tax when paying for children.

Citizen Konev A.A. has income in an usual mind Activities as a hired employee. In 2018, Konev A.A. received an income of 300,000 rubles. The person has three children and paid their training in 2018 in the amount (50,000 + 40,000 + 40,000) \u003d 130,000 rubles.

Suppose the worker did not use the right to standard deduction and applies only social deduction. The amount of tax to pay prior to the use of benefits: 300,000 * 13% \u003d 39,000 rubles. After checking the Federal Tax Service of the Documents, the citizen was provided with deduction in the full amount of the paid teaching of children. The amount of tax to the payment of an employee in 2018 decreased and amounted to (300,000-130,000) * 13% \u003d 22 100 rubles. Citizen Konev A.A. It has the right to return a tax in the amount of 16,900 rubles.

Preparation of a package of documents

To obtain benefits in the form of deduction, with the subsequent refund of the reference tax will be required provide a declaration of 3-NDFL With the application of confirmation documents. Forms confirm the fact of learning, payment, kinship and the presence of taxable income. Separate document Served statement to return the amount.

Part apps When receiving a deduction for the training of the taxpayer itself, includes:

The list of documents can be expanded at the discretion of the territorial inspection of the FTS. Thus, some bodies oblige to provide an act of acceptance of services, additional annual agreements to the contract and other forms. The main list of inspection documents are published on the official website or information stands. In some cases, the submission of clarifying documents may refer to the inspection of the inspector.

When deducting for learning relatives Additionally, the main list of papers seems:

If the payment documents of relatives are accidentally indicated in the payment documents, not a payer, it will be necessary to provide a notarial power of attorney for the right to make a specific amount to the specified date under the contract. The opinions of the IFTS on the issue of payment details disagree, which creates prerequisites for refusal when making third parties. In case of registration of a payment document on the spouse of the applicant's benefits, it is necessary to make a marriage certificate.

Order order

Control of taxation individuals and the provision of benefits is made by territorial IFTS.

For deduction required:

Submission of documents for benefit is carried out in person, by mail or through confidant. The taxpayer can take the right to submit documents through a personal account operating on the official inspection website. Using personal Cabinet Allows you to save time and provides the ability to trace the end of the verification.

Drawing up statements

Return sums overly paid tax in non-cash form.

After graduation cameral check The overpayment amount is taken into account on the personal account of the taxpayer who has a breakdown by taxes. Transfer of funds to a settlement account of the person is carried out on the basis of the application and the data provided in the document. In the absence of an account, it will be necessary to open it in any branch of the bank.

The application is drawn up by a person in writing according to the sample provided by the IFNS.

Applies form of compilation Applications:

The document is signed by the taxpayer personally with decoding the name data and the date of the application. It is possible to apply for the transfer of the amount at a later time. You can get the amount within 3 years from the date of the end of the desk check. After the expiration, the amount remains on the personal account of the taxpayer, but it is not possible to use it (borrowing, returning).

Some features

The child's deduction is provided only when paying for full-time, which involves a visit to the institution of permanent and regular classes. With full-time or evening form, the study is performed in irregular mode and is used in universities or medium-special profile institutions.

Courses, study in driving school, sections or circles for interests can not have options for providing in evening or correspondence formas. Training is carried out in regular mode, which allows you to attribute learning to full-time. To confirm the fact of regular studies, you must provide a certificate or have a footnote in the contract.

The costs of the expenditures declared to receive deductions are included only by payments for led learning. Benefits for related amounts are not provided. For example, if the cost of courses foreign language Lunch payment is included, the amount must be excluded from costs. To obtain an accurate amount of expenses that are not related to learning, it will be necessary to further provide estimates of the cost of the establishment for a specific trainee.

About this form of social tax deduction, see the following video:

Application for the return of personal income tax for learning will be needed if there is an intention to get 13% of the costs spent on training (their or close relatives) from the budget. Who is entitled to count on receiving a social department? Where can I get it? What documents need to collect? Answers to these and other issues will be studied in the article further, as well as consider the nuances of the compilation and a sample of filling out a tax deduction.

Features of deduction

The Tax Code of the Russian Federation provides for the possibility of refunding from the budget of part of the costs incurred by the taxpayer when paying for training. Such a refund is due to the reduction tax base Ndfl for the amount of these expenses. This decrease is one of the types of social tax deductions (Art. 219 of the Tax Code of the Russian Federation) and is characterized by the following (sub. 2 p. 1 and paragraph 2 of Art. 219 of the Tax Code of the Russian Federation):

• It can be obtained by expenses on both its own training and study of children, brother, sisters or swelling.
• Educational institution must have a license.
• Own training can occur at any age, in any form and limited only by the amount of expenses permissible according to the total amount of social deduction for each year (120,000 rubles).
• When paying for children, brother, sisters, or swelling, there are restrictions on their age (up to 24 years), the form of learning (full-time) and the limit of annual expenses for each of them (50,000 rubles).
• The actual expenses on payment documents are subject to deduction.
• If the training costs are paid at the expense maternal capital, then deduction is not provided.
• The return of the tax will be possible only if the taxpayer had an income taxed at a rate of 13%, and paid NDFL from him. If the amount annual income Less incurred expenditures on training will be returned only by the amount of the tax actually paid for the year.

About other social deductions read .

Who and when will give deduction

The deduction can be provided as tax authorities and employers.

In the first case, the question of the deduction can be resolved only at the end of the year, in which there were expenses for study when the magnitude of the annual income and the amount of tax contained from it is already known, but no later than 3 years since its end.

The taxpayer collects 2-NDFL for reference for last year And on their basis, it is a declaration of 3-NDFL, filling data in it both by income and for all types of deductions by adding spending costs to them. By increasing the amount of deductions, the result of the declaration calculated in Section 2 will be the amount to be returned from the budget.

Attention! Since 2019 acts new blank Declaration 3-NDFL. You can download it.

Declaration, along with the original Help 2-NDFL and a set of confirming deductions of documents, is submitted to the IFTS at the place of residence. The simultaneous submission of an application for a tax deduction for training does not provide for the legislation, and the IFTS considers this statement a declaration. However, the taxpayer must specify the account data somewhere on which he wants to receive money returned to him (paragraph 6 of Art. 78 of the Tax Code of the Russian Federation), so the statement is still needed. But this will not be an application not for the provision of deduction, but to return the tax with the details of the taxpayer bank account.

The return will be carried out by the IFNS after 4 months from the date of submission of the declaration after passing the following steps:

• for 3 months (paragraph 2 of Art. 88 of the Tax Code of the Russian Federation), a declaration is checked;
• the necessary tax returns are carried out within a month from the date of adoption of the Declaration (paragraph 6 of Art. 78 of the Tax Code of the Russian Federation).

Since 2016, employers can also provide a tax deduction for training. To do this, the taxpayer must receive a document from the tax authority confirming the right to deduct, and make it together with the employer's application.

Documents for deduction

The set of documents giving the right to deduct on training costs includes:

• copy of the educational license;
• copy of the contract for training;
• copy of the passport;
• a copy of the certificate of assigning the INN;
• original receipt for paying training.

If the taxpayer is not studied, then you will need:

• a copy of the birth certificate;
• copies of documents confirming the fact of kinship or guardianship;
• original certificate of full-time learning.

Sample application for tax deduction

Starting from 09.01.2019 The application for the return of the tax is drawn up in form from Annex 8 to order of the Federal Tax Service of the Russian Federation of February 14, 2017 No. MMB-7-8 / [Email Protected] In the editorial office of the order of the Federal Tax Service of November 30, 2018 No. MMB-7-8 / [Email Protected]

In this section you can download free forms and samples of filling out documents for deduction.

Blank Declaration 3-NDFL for 2018

The form tax Declaration In 2018, the order of the Federal Tax Service of Russia was adopted by order of the Federal Tax Service of Russia from 03.10.2018 No. MMB-7-11 / [Email Protected] New form Significantly different from the declaration last year.

Blank Declaration 3-NDFL for 2017

The form of the tax declaration for 2017 was adopted by order of the Federal Tax Service of Russia of October 25, 2017 No. MMB-7-4 / [Email Protected] The new form is almost no different from the declaration last year (several small changes were made).

Blank Declaration 3-NDFL for 2016

The form of the declaration for 2016 was adopted by order of the Federal Tax Service of Russia from 10.10.2016. No.MMB-7-11 / [Email Protected] The new form is practically no different from the declaration for 2015 (only small changes were made to it).

Blank Declaration 3-NDFL for 2015

The form of the declaration for 2015 was adopted by order of the Federal Tax Service of Russia of 25.11.2015 N MMB-7-11 / [Email Protected] The new form is practically no different from the declaration for 2014 (only small changes were made to it).

Blank Declaration 3-NDFL for 2014

The form of the declaration for 2014 was adopted by the Federal Tax Service of Russia No. IMB-7-11 / [Email Protected] dated December 24, 2014 and will begin to act since February 14, 2015. The declaration was seriously reworked compared to the last form (the order of sheets and sections, their names, and also changed to the structure of a number of sections).

Form of the declaration of 3-NDFL for 2013

Blank Declaration 3-NDFL for 2013 in format Microsoft Excel. (.xls). For opening requires Microsoft Excel version 2003 or higher (or similar program).

Sample Fill Declaration 3-NDFL for Defining Training for 2014 (PDF)

An example of filling out a 3-NDFL declaration for self-deduction. Data is taken from Example 1 calculating deduction. For opening Requires Acrobat Reader, Foxit Reader

Sample Filling Declaration 3-NDFL for Defining Training for 2013 (PDF)

An example of filling out a 3-NDFL declaration for self-deduction. The opening requires Acrobat Reader, Foxit Reader or any other program to open PDF files.

Sample inventory documents when deducting for training (Word)

An example of completing the inventory of documents to deduct training for sending by mail in tax inspection. The opening requires Micrsoft Word version 2003 or higher (or similar program).

Sample Application for Return Tax Tax

An example of filling out an application for the return of tax on learning (according to the order of the Federal Tax Service of Russia of 14.02.2017 N MMB-7-8 / [Email Protected]which entered into force on March 31, 2017). The application is submitted to the Tax Inspectorate with the rest of the documents. It contains an invoice for which the tax inspection will return to you.

Dear our readers, we are glad to give you a cognitive material again. It will be discussed about the tax deduction when paying for training. In what order do you have to return money spent on education and how to write an application for a return tax deduction?

The article will be useful to those citizens who want to receive tax compensation. Payment of study is made in the presence of a contract with educational institution For the provision of services. From this amount, you can subtract NDFL in the amount of 13%, which will be complemented for the taxpayer from the budget.

Attention! The application is a prerequisite for appointing a tax deduction from paying for training.

Application for tax deduction

In a situation where the taxpayer spent money to pay for his own learning or close relatives, he is entitled to count on some relaxation. What does it represent and by whom it is subtracted, we will analyze in this chapter. Below will present to your attention a sample of the application and the completed form, which can be used as an example for its own compilation.

Art. 219 NK in part 1-2 points talks about granting a deduction for training.

So, the peculiarities of appointing a tax deduction for training:

1. Compensation from the budget can be obtained when paying for your training and study of close relatives (brother, children, killed persons).
2. At the institution, the funds of which funds are translated, there must be a license.
3. The age of the taxpayer is not limited. It does not matter how old you are, while you pay taxes, you can seek benefits.
4. A summary limit is provided, the cost limit is allocated annually in the amount of 120,000 rubles.
5. If we are talking about training close relatives of the applicant, then their age should not exceed 24 years and for each of them the maximum consumption should be 50,000 rubles, no more.
6. When transferring funds from the budget of parental deduction is not provided.
7. Only actual expenses fall under deduction.
8. Preference is provided only to those citizens who regularly pay with their wages NDFL.

On a note! If the income volume of the payer is less than the training paid by him, it will be returned from the budget only the amount actually paid there.

Where to apply

The recipient of the application for the provision of deduction can be both the employer and the tax authority. If the payer intends to solve a question through the FTS, then you need to be prepared for the fact that the deduction is paid upon the expiration of the year from the date of payment. Such a term is kept to determine the amount paid to the funds budget.

Important! The maximum period in which a person can use deduction is three years from the date of payment.

Procedure for submitting an application to the FNS:

1. Collect the form of a 2-NDFL certificate from each place of work.
2. Filling the declaration, 3-NDFL form. Filled the count arrival and expendable Operations (Among them costs for training).
3. Feeding securities in the FTS at the place of residence.

Theoretically, the statements to deduct separately do not apply, since the declaration of NFL-3 contains the indicated deduction. But since in this sample of the document, there are no graphs for payment details for which compensation will be listed, the petition is still needed.

The law does not enshrine the standard application form. Therefore, you can write it in arbitrary. The tax inspection officer cannot refuse to receive a form containing all the necessary information. But to facilitate the writing of the treatment of the taxpayer, a specific sample is provided.

The law does not establish mandatory form statements for deduction, however, tax Service A certain standard is enshrined. To avoid disagreements, fixes are recommended to apply for a sample approved by the FTS.

Composition of the application

Our site presents a sample, following which you can fill out the form presented for download in the form 111251.

The application for deduction when paying for study is submitted to the tax inspection after filling out all sheets, all of them are three. The applicant data and information on deduction fits on the first page. The second sheet is designed to make bank details on which return funds will be transferred. The third sheet includes personal information of the applicant for payment. Data on the passport + place of registration.

Attention! You can fill out data by machine method, but the signature should be "live" by hand.

1. Inn (CPNs fill only enterprises).
2. The order number in the format "1", "2". The meter depends on what time you appeal, you can submit several applications at once. If you need to receive deductions for several years, two blanks are served immediately, the second or third number may occur if the first appeals were not compiled by the rules.
3. Tax Inspectorate.
4. Applicant's phoe. You need to make printed letters.
5. Link to the NK article, which guarantees deduction. This is Art. 78 NK.
6. Code of recycling. To deduct from payment for learning, specify the code "1".
7. Payment code is also "1".
8. Return amount. The numbers are aligned on the right edge of the string.

Attention! The amount in the statement should coincide with the indicators from the NDFL-3 Declaration. It fits into the string "50".

1. Taxable period. It is denoted by two letters, two digits and the year for which compensation is provided. For the physically in 2018, we register "GD.00.2018", where "GD" is an indicator for citizens, 2018 - year of study, and "00" - the annual payment period.
2. OKTMO. It denotes the code for the residence of the applicant.
3. CBK. This line indicates the income code. See twenty digit number in tax receipt. If we are talking about the earlier income tax paid, we are prescribed in the line "182 101 02010 01 1000 110".
4. Number of statements pages. We write "01", "02" or "03W depending on the number of documents applied to the application.

At the very end of the first sheet, the code "02" or "03" depends on whether you are submitted personally or through the representative. If you brought themselves, then set "03" and specify your phone number + date + signature. When delegating powers, the third party indicates "02" + FULL NAME + attitust data.

1. Applicant's phoe;
2. Data on the passport.
3. Bank details:

• name of a banking institution;
• bank details;
• code "1" + account number.

If necessary, an extract with the details of its card / current account can be taken in the bank branch where you opened it

After the name, you need to specify the document certifying the identity document:

• 21 - passport of the Russian Federation;
• 07 - military ticket;
• 03 - birth certificate;
• 10 - foreigner's passport.

1. Passport details + document code.
2. The registration address must comply with data from the passport.

Attention! If the first page is filled with an inn, then the third sheet can be left without filling.

Additional documents

As already noted above, 3-NDFL declaration is submitted before applying. Also, you need to submit such papers:

• copy of the contract for training;
• a copy of the checks and other settlement documents confirming the fact of payment;
• a document determining the kinship between the applicant and the student in the university face.

• Question: Can I send a Son Card, if I declared a deduction?
  Answer: No, the account of the account owner must coincide with the applicant's data.

Recent changes: August 2019

Russian citizens actively using the legislation provided by the opportunity to receive tax deductions. I carry the costs of training, each taxpayer has the right to contact the FTS with a statement for the return of personal income tax in connection with training spending. Benefit is implemented by strictly installed limits, on the basis of the appeal of a citizen with a package of documents to the territorial separation of the FTS of its region.

As for each other, the return of tax in the cost of training has its own characteristics, and the rules of procedure are described in the Tax Code of the Russian Federation.

Current order tax return Regulated by provisions tax legislation, in particular, Article 219 of the Tax Code of the Russian Federation. The actual value of this procedure is reduced taxable base By the amount of expenses incurred. Thus, the unemployed or person, not deducting income tax, will not be able to receive funds due to the lack of amounts, based on which the magnitude of the return is determined.

According to paragraphs 1-2 of the above article, training costs can be compensated for training.:

• taxpayer personally;
• own children;
• brothers or sisters;
• caught persons.

There are certain conditions on which earlier tax expenses may be returned.:

1. Compensation of the situation only when studying in a licensed institution. According to the Federal Law No. 3266-1 (1992), an educational institution may be: kindergarten, school, training course, training centers from SZN, driving schools, music schools and others that provide public and private organizations in Russia and for its limits.
2. You can return funds spent on personal training at any age, while on the rest of the relatives - only for a certain period of life (up to 24 years). When submitting an application for the return of personal income tax, the guardian should not be taped for more than 18 years.
3. The amount returns, within a certain limit - up to 50 thousand rubles per year on relatives, and up to 120 thousand rubles for annual pay for their studies.
4. The form of personal training can be any (remote, correspondence, evening), and for the rest of the family, only a full-time person is assumed.
5. Only citizens can take advantage of the deduction NDFL during the year, i.e. Taxpayers.