Students who are studying on a commercial basis, probably heard that you can return some of the money spent on training.
But how, when and where you can get this money, not everyone knows.
Return from the cost of training can be 13%, called a tax deduction for training. But deductions have their limitations.
What is a tax deduction
Tax deduction is the amount that is deducted fromOf the income of individuals in the amount of 13%, is regulated by the RF Tax Code Article 219. Refunds are not made from tuition fees, but a part of the tax on income paid to the budget within a year (also retained at work from wages) is returned.
In order for you to return 13% you need:
1) To pay for studies (your, your children or wards).
2) To be a payer of personal income tax.
To find out the amount you will receive, you need toTake a certificate of income in the form of 2-NDFL, it shows your annual income and tax (13%), which was paid. From the total amount of income you need to subtract the amount spent on training, and deduct the tax. As a result, the state returns the difference between the amount that you paid and which you were supposed to pay.
It should be borne in mind that the amount of deduction is limited by the state - no more than 120,000 rubles.
The recipients of the deduction may be: students who pay tuition from their own means, as well as parents of students who have not reached the age of 24, and their guardians and trustees.
It does not matter whether you are educated in a state or a commercial institution. It is only necessary to check the availability of a license for the provision of education services.
Refund can be made not only withGetting higher and secondary education, but also, for example, if you are studying in a driving school, pass refresher courses and so on, you can also claim a tax deduction.
What documents are provided
In order to receive a social deduction, it is necessary to provide to the tax inspection:
- a contract and a copy of the contract for training, which can be issued to the student, or to his parents (trustees, adoptive parents) -
- payment documents (copies), confirming the fact of payment of tuition-
- a certificate of income under Form 2 of Personal Income Tax-
- application for tax deduction-
- a certified copy of the license of the educational institution.
In order to receive a tax deductionProvide all the above documents to the tax office at your place of registration, at the end of the calendar year in which payment was made, but no later than three years.