Application for the return of personal income tax for training: when you can get, the rules for applying for a tax deduction

Today, we will talk about how to apply for a personal income tax refund for training. Every citizen should know about this feature. After all, under certain circumstances, you can regain some of the money spent on training a child or yourself. The first option is more common in practice. In fact, there is nothing difficult or special about this. It is enough to know about certain rules for applying for a given sample. What information should each taxpayer read? What to pay attention to those who want to regain some of the money spent for their studies?

When is a deduction

To begin with, it is worth investigating when it is possible to apply for a personal income tax refund for training. Not always and not everyone has such an opportunity.

The fact is that to return a part of the money for training is offered to all citizens who are taxpayers-residents of the Russian Federation, and also they are trained in full-time form in the university. That is, a citizen has the right to receive money for his studies, as well as for training a child. If we are talking about our own studies, the form of getting an education is not important.

But in the case of children a deduction is imposed only when the student is 23 years old. And provided that the child is fully provided with life at the expense of his parents. The official work of the student should not be. At the same time, parents must work officially. At least one of them. Or receive any income taxable income tax.

How much to return

And how much money can I return? Are there any restrictions? Yes, they do. Fortunately, not too serious. But it is worth considering, about whose training is involved. This is an extremely important point.

Generally, as a rule, no more than 13% of the total expenditure is returned. But at the same time, there are still some limits. The fact is that if the application for the return of personal income tax for training is submitted for yourself, then for the entire period of study you can not get back more than 15 600 rubles.

But this amount is more for children. For each child not more than 50 thousand rubles is deducted. That is, if the parents pay for the education of 3 students, they can receive a maximum of 150,000 rubles. It is these rules that are currently in force in Russia.

For what period do they return

The next question is - how much time can I deduct? Many say that the return of funds is not for the entire training period. And indeed it is.

According to the laws established in Russia, you can request deductions from the tax authorities only for the last 3 years. That's why you should not hurry. After all, deductions are made only once.

Nevertheless, if a citizen decided to return some of his money for a particular year and he has a "balance" (for example, only 10,000 of 50,000 come back), he can get it by submitting another declaration for deduction of tuition, but already In another tax period. This extra paper red tape is highly discouraged by the tax authorities.

Feeding features

The submission of the declaration has its own characteristics. Every citizen must complete the form 3-NDFL for registration of the deduction. This is the so-called income declaration. Without it, no one will draw a deduction. This factor must be taken into account.

Therefore, an application for a refund of education fees is usually submitted together with a declaration of income for the year. Then you do not have to fill out the form of 3-NDFL several times.

To what point is it necessary to file a return on income? At the moment all taxpayers - individuals are accountable to the state until April 30 of the year following the reporting period. That is, if a citizen deducts for 2016, then a certificate of income must be submitted before April 30, 2017. In this case, you can return money for 2014-2016 years inclusive.

Application for the return of personal income tax for training requires a certain list of documents. Without them, they will refuse to return. What do you need to bring with you to the tax service at the place of registration with the declaration of the established sample?

Documents for deduction

The list of securities will depend on who gets the return. But he is not too serious. Therefore, in order to apply for the return of personal income tax for training, a citizen should bring with him:

• Certificate of income (form 2-NDFL);
• Statements indicating stable earnings;
• License of the university;
• Accreditation of the educational institution;
• Student certificate;
• Contract for training;
• The identity card of the citizen;
• Application for a deduction;
• The completed form of 3-NDFL (taken in the tax or filled in at home in advance);
• Documents indicating the relationship (if return for the study of a relative);
• Requisites for the accrual of funds;
• SNILS (preferably);
• Receipts for payment of training.

After filing

And what to do after submitting an application? Nothing more is needed. As soon as the declaration of 3-NDFL (return on tuition) is submitted to the tax one, one can wait for an answer. After about 2 months, the citizen will receive a notification, in which the decision on the appointment of payments will be announced. If all documents are true and presented in full, then within 1.5-2 months, money will be credited to the account. Otherwise, the reason for refusal will be written in the notification.

You can eliminate it and get a deduction for 30 days. Otherwise, you have to deal with the design from the very beginning. This is all you need to know about how useful the 3-NDFL certificate is. The return for education is formalized without any problems, if the citizen is acquainted with all the previously listed information.