Required documents for tax deduction for training: list and requirements

Russia, like the rest of the world, is trying to support its citizens in every possible way. For example, here you can draw up a so-called tax deduction. It is granted for various expenses. Today we will be interested in documents for tax deduction for training. In addition, it is necessary to understand when a citizen can claim money from the state. What do you need to know about the tuition? How to apply? What documents can be useful in this or that case?

Where to go

The first step is to understand where to turn to implement the idea. In 2016, tax legislation in Russia changed slightly. Now, according to the law, you can make various deductions of a social type (for treatment and study) right at work. What does it mean?

From now on documents for tax deduction for training are accepted:

• In the tax authorities;
• From the employer;
• Through the MFC (in some regions).

Most often, the first variant of the development of events occurs. Nevertheless, the list of documents attached with the application does not change. He always remains the same.

The deduction for education is ...

And what is a tax deduction for education? If a person pays for educational services, he is entitled to compensation for 13% of the costs incurred. This possibility is prescribed in the Tax Code of the Russian Federation, in Article 219. The return of part of the money spent for study is called a tax deduction for education.

Deduction is part of income that is not taxable. In other words, in Russia it is allowed to reclaim the tax from the costs for studying. Accordingly, 13% of spending on education for themselves and children can be returned in the presence of income, taxable personal income tax.

Who can I get for

Under what conditions can I apply for a tax deduction for training in an organization?

To date, it is allowed to reimburse the expenses incurred for studying:

• Yourself;
• Children;
• Brothers and sisters.

In this case, you will have to observe a huge number of conditions. The recipient can be only one who paid money for studying. As already mentioned, a citizen should have an official job and income taxed at 13%.

When they draw a deduction for themselves

As a rule, there are no restrictions on the provision of deductions for own training. This is the simplest version of the development of events. Among the main requirements in this case are:

1. Availability of official income. At the same time, he must be taxed 13%. So, an entrepreneur working with USN or a patent can not return money for training.
2. There was payment for educational services in official institutions. For example, study in a university or driving school. Courses and trainings as training are not considered.

Perhaps, that's all. If these conditions are met, you can collect documents for tax deduction for training. A distinctive feature of receiving money for one's own education is that the form of getting an education does not matter. A person can study, both on the full-time, and on correspondence, evening or any other department.

Dimensions of deduction for yourself

How much money is allowed to return for their own studies? By law, you can count on 13% of the costs incurred. But at the same time in Russia there are some restrictions.

Which ones? Among them are the following features:

1. It will not be possible to return more of the tax paid. Only income tax is taken into account.
2. The maximum amount of deduction for education is 120 thousand rubles. At the same time, in this or that year it is possible to return no more than 15 600 rubles. This restriction is related to the deduction limits.
3. The current restriction applies to all social deductions. This means that for training, treatment and so on in the amount for the year you can claim 15 600 rubles.

In fact, everything is not as difficult as it seems. What documents for tax deduction for training will be required in this case?

Getting a deduction for yourself

The list of papers is not too extensive. Nevertheless, this scenario implies the least paper red tape.

Among the documents necessary for the realization of the task in view, there are:

• Identity card of the applicant (it is best to have it as a passport);
• Contract for the provision of services with an educational institution;
• Certificate of income (form 2-NDFL, taken from the employer);
• Application for a deduction;
• License of an educational institution (certified copy);
• Tax return of 3-NDFL;
• Payments indicating the fact of payment for educational services;
• Requisites for money transfer (specified in the application).

In addition, if you need a tax deduction for tuition at a university, the documents are supplemented with accreditation of the specialty. All listed papers are submitted together with certified copies. Checks and cash orders, indicating the fact of payment for training, are given to the tax authorities only in the form of copies.

Conditions for obtaining a deduction for children

And when and how can you apply for a tax deduction for the education of children? To do this, you will also need to comply with a number of rules. Which ones?

To apply for a tax deduction for a child's education, you must meet these criteria:

• Children less than 24 years old;
• Children learn in full time;
• Payment for educational services is made by the parent;
• The contract with the institution is signed with the legal representative (mother or father) of the child.

It is important to remember that for one child you can get yourself no more than 50,000 rubles. For the year the amount is 6 500 rubles. There are no further restrictions under the law.

Documents for deducting children

To reimburse the expenses for the study of the child, it is necessary to prepare a certain package of papers. They need more than in the previously proposed list.

Documents for the tax deduction for the child's education include a well-known list of papers. In addition, it is supplemented:

• The birth certificate of the child (copy);
• Certificate of the student (taken in an educational institution);
• A copy of the marriage certificate (if the contract is concluded with one parent, and the deduction is formalized for another).

That's all. In addition, the tax authorities may request a copy of the child's identity card, older than 14 years. This is a normal phenomenon, which is not necessary to be frightened. A copy of the passport is not necessary.

Conditions for obtaining a deduction for brothers and sisters

As already pointed out earlier, a citizen can return some of the money spent on training a brother or sister. This is a rather rare, but a practical phenomenon. A list of documents for the tax deduction for education will be supplemented by several other papers. But about this a little later. To begin with, it is necessary to find out when a citizen has the right to reimbursement of expenses for training a brother or sister.

The conditions for obtaining a deduction for studies in this case will be as follows:

• Sister or brother is not 24 years old;
• The person studies on the internal form;
• The contract is concluded with the applicant for a deduction;
• All payments and receipts indicate that the applicant paid for the training services.

What restrictions will apply to reimbursable funds? Exactly the same as in the case of a deduction for the education of children.

Documents for deduction for the study of brothers

And what papers will be needed in this case? How is the tax deduction for education calculated? What documents are needed when it comes to getting an education as a brother or sister?

Previously listed list of securities (for themselves) is supplemented by the following components:

• Own birth certificate (copy);
• The birth certificate of the person whose tuition the applicant paid;
• Certificate of the student (in the original).

Nothing more is needed. In exceptional cases, you will have to submit any documents that indicate a relationship with the student / student. But this is an extremely rare phenomenon. Certificates of birth to the tax authorities are enough.

Refund Period

The documents necessary for tax deduction for education in this or that case are now known. Their full list was presented to your attention. But there are still outstanding important issues.

For example, for what period in Russia it is allowed to make deductions. How long is the limitation period? For what time are tax deductions for training compensated? What documents to bring with you, it is already known. But at the same time it is important to remember that the application is allowed to be submitted no later than 3 years from the date of these or other expenses.

This means that the limitation period for handling the relevant request is 36 months. At the same time, the right to receive a deduction appears only in the year following the one in which the services were paid. If a person has paid for studies in 2015, it is only in 2016 to demand compensation of money.

In addition, you need to remember that you can apply for money until the full consumption of the established limit. Until the citizen has not exhausted the social deduction for training, equal to the amount of 120,000 rubles, he is able to demand money from the state with the corresponding expenses.

Can they refuse

And can the tax authorities refuse to make this payment? Completely. Sometimes people face situations in which a refusal is received in response to a request. This is normal.

What should I do if I can not get tax deductions for my studies? What documents and where to carry? In this case, it is recommended that you investigate the reason for refusing the money. Tax authorities are required to justify their position. Most often, the refusal is related to the provision of an incomplete list of documents. In this case, within one month from the day of receiving the notification, it is necessary to correct the situation. At the same time, there is no need to re-apply for a deduction for education.

If the problem is not with the documents, you need to eliminate the discrepancy with the requirements for drawing up the deductions and re-apply for review. Under certain circumstances, it will not be possible to return some of the money. For example, if the period of limitation of treatment has passed.

Results and conclusions

From now on it is clear what documents for tax deduction for education are provided in this or that case. As already mentioned, all listed papers are attached together with notarized copies of copies. Only then can we speak with confidence about the reliability of the securities.

In fact, it is not so difficult to return the money for training. It is recommended to apply to the tax authorities annually. Some people prefer to demand a deduction immediately after 3 years of study. This is also possible. To file an application for review is allowed at any time from the moment the right to a deduction arises.

How long does it take to register an operation? Usually the deduction takes 3-4 months. At the same time, most of the time we have to wait for a response from the tax authorities. Verification of documents is carried out carefully, in connection with which it takes a long time to wait. What is the list of documents for tax deduction for training? This is no longer a mystery.