Sample application for a refund of tuition. Filling out an application for a refund of personal income tax for training. How to compose it, sample
If the deduction is received through the tax, the application is submitted not in the year when the training took place, but the next year. It must be remembered that the term for filing such an application is not more than 3 years.
The law allows you to receive a deduction from your employer's accounting department. This will be the most quick option... The claimant for the deduction does not have to wait until the end of the calendar year to receive a refund. In this case, the application is in any case submitted to the tax office in order to obtain confirmation of the right to receive a deduction.
By hand:
- Information is entered in block letters. One cell for each character.
- A straight horizontal line is placed in empty cells.
- Data is written from right to left.
- The barcode of the application must not be damaged.
- The document must be completed without any mistakes or corrections.
Electronically:
- The data is filled in Excel or PDF file.
- The form can be downloaded from the website of the Federal Tax Service.
- You cannot print the form on both sides. Each page is assigned a separate sheet. Do not bind sheets.
Step-by-step instructions on how to fill out a document
The application is submitted by the person who wants to receive the deduction. If the taxpayer does not pay for his own education, then the contract must indicate that he will pay for the service.
The statement consists of a title page, second and third pages. Filling out a document to receive a deduction is as follows.
Title page
- Taxpayer TIN.
- The checkpoint is filled in for organizations only.
- The application number is understood to mean the time that the payer submits it this year. If the deduction is needed for several years, you must submit your application for each year. The number of corrections of the same statement also affects the serial number of the application. If this is the first statement of the year and its first edition, write 1.
- Tax office code. You can find it out on the website of the tax service.
- Name of the applicant for the deduction.
- The article of the tax code, following which you need to return the tax. To receive the tuition deduction, please refer to article 78.
- Overpayment code. Bet 1 (overpaid).
- Payment code. Also put 1 (tax).
- Amount required to be returned. The amount must match the corresponding 3-NDFL amount.
- Code tax period... In the first two cells, the GD (annual period) is put. Further, the code of the annual period: 00. Then the year itself is put, for which the overpayment is refunded. For example, if the training took place in 2016: ГД.00.2016.
- OKTMO code is the region code of the place of residence. Recognized on the website of the tax service.
- Budget classification code.
- The number of document pages (003) and the number of sheets of attached documents.
- When personally submitting a document, indicate 3 in the last block, write a phone number and sign. If the representative hands over, his full name and the data of the power of attorney certified by a notary are written.
Second page
The second page contains bank details and information about the payer. Bank details can be requested at the bank branch or viewed in the personal account of the bank in which the account is opened. The account to which the funds will be transferred must belong to the taxpayer himself.
The second page contains the following fields:
Third page
The third page contains information about the taxpayer. When specifying the TIN on the first and second sheets, the third sheet can be left blank.
Third page fields:
- Full name of the taxpayer.
- Information about the identity document and its code.
- Address of the place of registration of the claimant for the deduction.
Possible errors and their elimination
One of the mistakes is that the payer submits an application for the wrong year in which the training took place. Accordingly, no refund will be received in this case. If the payer makes mistakes in filling out the bank details, this will also lead to the fact that the application will not be accepted. All bank data must be indicated in strict accordance with the information received from the bank.
Shipping methods
- The application is submitted to the Federal Tax Service Inspectorate at the place of residence. When submitting, you must bring two application forms. One copy is served in tax office... The second remains with the taxpayer. It is necessary to demand from the tax specialist to put a stamp on the copy of the payer, indicating that the application has been received.
- The application is submitted by mail. The date of sending the application to the post office is considered the day of dispatch. It is advisable to send a document with acknowledgment of its receipt, so that you know that it has been received. In the event of a delay in payment, an acknowledgment of service will serve as proof that the application has been sent.
Completion of training is an important part in the professional growth of a specialist. It allows you to increase your salary, get a higher position. Tax deduction- a nice bonus for those who prefer to constantly improve their professional skills.
Applying a tuition deduction lowers the tax base for Personal income tax having taxable income.
You can take advantage of the privilege by contacting the Inspectorate of the Federal Tax Service with an application, a 3-NDFL declaration and documents confirming the right.
The tax refund is carried out by the Inspectorate or the employer.
What is this social deduction
Social deduction allows you to make a refund of part of the costs incurred when paying for your own education or close relatives.
A deduction in the amount of expenses incurred is applied to the tax base for personal income tax - income received in a calendar period. Refunds are subject to withholding tax and deduction limits.
Peculiarities tax deduction:
Benefit amount depends on the category of persons whose tuition fees were paid by the taxpayer. The procedure for granting a deduction, the categories of persons whose education is subsidized, the workflow is established by Art. 219 of the Tax Code of the Russian Federation. The legislation does not establish a restriction on educational institutions. It is allowed to claim deductions for training received in government or commercial institutions.
Who can claim
The opportunity to receive a benefit is available when compliance with the conditions:
- Belonging to the citizenship of the Russian Federation.
- Availability of income taxed at a rate of 13% during the period of tuition fees.
- Submission to the IFTS of documents confirming the fact of training.
- Payment by the person claiming the benefit.
- The presence of the educational institution of state accreditation. These licenses for the right to provide services are specified in the contract. In the absence of information, a copy of the license must be attached to the agreement.
Tax refund is not made on deductions of expenses compensated by the enterprise (employer of the taxpayer), social fund, parent capital or other structure. The deduction is provided only to the individual who incurred the expenses.
Tax refund produced at cost incurred:
The timing
The tax paid earlier is refunded 3 years prior to contacting the IFTS.
For example, if the appeal to the Federal Tax Service Inspectorate is made in 2019, the deduction can be claimed for 2016-2018 years of study. The declaration is submitted during the calendar year following the year of expenses. Statute of limitations established in the Civil Code of the Russian Federation and is equal to 3 years. After the period limitation period no deduction is provided.
The training time is irrelevant to get the deduction. It does not affect the tax refund and the fact that the student is on academic leave. When determining the limitation period, the calculation of the period for the application of the deduction takes into account the year of the payment. As payment documents standard forms are accepted - a statement for a transfer from a current account, a receipt for a cash contribution and others.
Amount and calculation rules
The amount of social deduction provided for education has limit limitation, established in Art. 219 of the Tax Code of the Russian Federation. Tuition fees for the taxpayer themselves are limited to 120,000 rubles annually. The amount of deduction for the expenses of education of relatives is set at 50,000 rubles, provided for each of the persons.
The peculiarity of providing a social deduction is the presence general limitation for all types of deductions. Apply full amount benefits in the amount of 120,000 rubles spent on training are possible only in the absence of other declared deductions social category- treatment, purchase of medicines, 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 of a tax refund when paying for children's education.
Citizen A.A. Konev has income the usual kind activities as an employee. In 2018, A.A. Konev received an income of 300,000 rubles. The person has three children and paid for their education in 2018 in the amount of (50,000 + 40,000 + 40,000) = 130,000 rubles.
Let's say the employee did not use the right to standard deduction and only applies social deduction... The amount of tax payable before the application of the benefit: 300,000 * 13% = 39,000 rubles. After checking the documents by the Inspectorate of the Federal Tax Service, the citizen was provided with a deduction in the full amount of the paid education of children. The amount of tax payable by the employee in 2018 decreased and amounted to (300,000 - 130,000) * 13% = 22,100 rubles. Citizen A.A. Konev has the right to return the tax in the amount of 16,900 rubles. 
Preparation of a package of documents
To receive a benefit in the form of a deduction with the subsequent refund of the overpaid tax, you will need provide a 3-NDFL declaration with supporting documents attached. The forms confirm the fact of education, payment, kinship and the availability of taxable income. A separate document is submitted statement to return the amount.
Part applications when receiving a deduction for the tuition of the taxpayer himself, it includes:
The list of documents can be expanded at the discretion of the territorial Inspectorate of the Federal Tax Service. So, some bodies oblige to provide an act of acceptance and transfer of services, additional annual agreements to the contract and other forms. The main list of documents of the Inspectorate is published on the official website or information stands. In a number of cases, the submission of clarifying documents may be requested by the inspector who checks the cameral right to the privilege.
When applying for a deduction for teaching relatives in addition to the main list of securities, the following are submitted:
If a non-payer was accidentally indicated in the payment documents for the education of relatives, you will need to provide a notarized power of attorney for the right to pay a specific amount on the specified date under the agreement. The opinions of the Federal Tax Service Inspectorate on the issue of payment details differ, which creates the preconditions for refusal to deposit amounts by third parties. If a payment document is issued for the spouse of the applicant for benefits, it is necessary to attach a marriage certificate.
Registration procedure
Control over the taxation of individuals and the provision of benefits is carried out by the territorial IFTS.
To get a deduction would need:
Submission of documents for the benefit is carried out in person, by mail or through an authorized representative. A taxpayer can exercise the right to submit documents through a personal account opened on the official website of the Inspectorate. Usage personal account saves time and provides an opportunity to trace the end of the check.
Drawing up a statement
Refunds of overpaid tax amounts are made in non-cash form.
After graduation office check the amount of the overpayment is recorded on the personal account of the taxpayer, which is broken down by type of tax. The transfer of funds to the current account of a person is carried out on the basis of an application and according to the data provided in the document. If you do not have an account, you will need to open it at any branch of the bank.
The application is drawn up by a person in writing according to the sample provided by the Federal Tax Service Inspectorate.
Applies form of compilation statements:
The document is signed by the taxpayer personally with a decryption of the data of the full name 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 due amount within 3 years from the date of the end of the desk audit. After the expiration of the term, the amount remains on the personal account of the taxpayer, but it is not possible to use it (set off, return).
Some features
A deduction for a child's education is provided only for full-time payment, which implies attendance at an institution of permanent and regular classes. In the full-time or evening form, studies are carried out on an irregular basis and are used in universities or institutions of a secondary specialized profile.
Courses, studies in a driving school, sections or hobby groups cannot have the option of providing in the evening or correspondence forms... Training is carried out on a regular basis, which makes it possible to classify training as full-time... To confirm the fact of regular study, you must provide a certificate or have a footnote in the contract.
Only tuition fees are included in the expenses claimed for the deduction. No benefit for related amounts is provided. For example, if the cost of a foreign language course includes payment for lunch, the amount should be excluded from the cost. To obtain an accurate amount of non-training costs, you will need to additionally provide an estimate of the institution's costs for a specific student.
For this type of social tax deduction, see the following video:
Sample No. 1. In terms of expenses incurred for training in educational institutions
To the Inspectorate of the Federal Tax Service of Russia for
(Full name)
_____________________________
residing (s) at:
__________________________________
Statement
I ask in accordance with article 219 of the Tax Code of the Russian Federation to provide a social tax deduction for the year 200_ in the amount of __________ rubles. ____ cop., in terms of expenses incurred for training in educational institutions.
A copy of the contract with educational institution;
A copy of the license of the educational institution;
A copy of the birth certificate of the child (children) of the taxpayer, if the taxpayer has paid for educational services for his child (children) under the age of 24 in full-time education;
Copies of documents confirming the fact of guardianship or guardianship;
Other documents
________________________________________________________________________
____________ ______________
(date) (signature)
Sample No. 2. In terms of expenses incurred directed to charitable purposes
To the Inspectorate of the Federal Tax Service of Russia for
__________________________________
from ______________________________,
(Full name)
TIN: ____________________________
Identity document:
_____________________________
Document series and number ___________
issued by ________________________
date of issue of the document ______________
residing (s) at:
__________________________________
Statement
I ask, in accordance with article 219 of the Tax Code of the Russian Federation, to provide a social tax deduction for the year 200_ in the amount of __________ rubles .____ cop., In terms of expenses incurred for charitable purposes.
I attach the following documents to the application *:
A copy of the agreement (agreement) on the provision of charitable assistance;
Payment documents (details are indicated) confirming the transfer of funds for charitable purposes;
Certificate of income in the form of 2-NDFL;
Other documents
________________________________________________________________________
________________________________________________________________________
___________ ______________
(date) (signature)
* If the specified document is attached to the application, then a "V" sign is put in the appropriate box
Sample No. 3. In terms of expenses incurred for treatment services and the purchase of medicines
To the Inspectorate of the Federal Tax Service of Russia for
__________________________________
from ______________________________,
(Full name)
TIN: ____________________________
Identity document:
_____________________________
Document series and number ___________
issued by ________________________
date of issue of the document ______________
residing (s) at:
__________________________________
Statement
I ask in accordance with article 219 of the Tax Code of the Russian Federation to provide a social tax deduction for the year 200_ in the amount of __________ rubles. _____ cop., in terms of expenses incurred for treatment services and the purchase of medicines.
I attach the following documents to the application *:
A copy of the agreement with the medical institution;
Copy of the license medical institution to carry out medical activities;
Certificate of payment for medical services to be submitted to the tax authorities Russian Federation;
Payment documents (details are indicated);
Prescription forms with prescribed medicinal products in the form No. 107 / y with the stamp “For tax authorities Russian Federation, taxpayer's TIN ";
A copy of the marriage certificate, if paid by the taxpayer medical services and treatment for your spouse;
A copy of the taxpayer's birth certificate, if the taxpayer paid for medical services and treatment for his parent (s), or another document confirming the relationship;
A copy of the birth certificate of the child (children) of the taxpayer, if the taxpayer has paid for medical services and treatment for his child (children) under the age of 18;
Certificate of income in the form of 2-NDFL;
Other documents
________________________________________________________________________
________________________________________________________________________
____________ ______________
(date) (signature)
* If the specified document is attached to the application, then a "V" sign is put in the appropriate box
Sample No. 4. In terms of paid insurance premiums under a voluntary agreement pension insurance
To the Inspectorate of the Federal Tax Service of Russia for
__________________________________
from ______________________________,
(Full name)
TIN: ____________________________
Identity document:
_____________________________
Document series and number ___________
issued by ________________________
date of issue of the document ______________
residing (s) at:
__________________________________
Statement
I ask in accordance with article 219 of the Tax Code of the Russian Federation to provide a social tax deduction for the year 200_ in the amount of __________ rubles. ____ cop., paid insurance contributions under the agreement (agreements) of voluntary pension insurance, concluded (concluded) with an insurance company.
I attach the following documents to the application *:
A copy of the contract with the insurance company;
Documents on payment of insurance premiums (details are indicated);
A copy of the marriage certificate, if paid by the taxpayer insurance premiums for your spouse;
A copy of the birth certificate of the child (children) of the taxpayer, if the taxpayer has paid insurance premiums for his child (children);
Certificate of income in the form of 2-NDFL;
Other documents
________________________________________________________________________
________________________________________________________________________
___________ ______________
(date) (signature)
* If the specified document is attached to the application, then a "V" sign is put in the appropriate box
Sample No. 5. In terms of paid pension contributions under an agreement concluded with a non-state pension fund.
To the Inspectorate of the Federal Tax Service of Russia for
__________________________________
from ______________________________,
(Full name)
TIN: ____________________________
Identity document:
_____________________________
Document series and number ___________
issued by ________________________
date of issue of the document ______________
residing (s) at:
__________________________________
Statement
I ask in accordance with article 219 of the Tax Code of the Russian Federation to provide a social tax deduction for the year 200_ in the amount of __________ rubles. ____ cop., paid pension contributions under the agreement (agreements) concluded (concluded) with a non-state pension fund.
I attach the following documents to the application *:
A copy of the contract with a non-state pension fund;
Documents on payment of pension contributions (details are indicated);
A copy of the marriage certificate, if paid by the taxpayer pension contributions for your spouse;
A copy of the birth certificate of the child (children) of the taxpayer, if the taxpayer has paid pension contributions for his child (children);
Certificate of income in the form of 2-NDFL;
Other documents
________________________________________________________________________
________________________________________________________________________
____________ ______________
(date) (signature)
* If the specified document is attached to the application, then a "V" sign is put in the appropriate box
When a citizen or a citizen of the Russian Federation intended to return 13% of income tax that was withheld from his wages, then you should know exactly what documents should be submitted and how to fill them out correctly.
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These payments can be returned only for reasons determined by law. This procedure is due to various nuances in the design, the timing of payments and submission of papers, as well as an excellent orientation in those situations when it is allowed to ask for the return of mandatory fees already paid to the budget.
For what reasons
Anything that taxpayers legally want to return back from the tax office is called a tax deduction. The solutions to such problems are regulated with the help of Tax Code Russian Federation (hereinafter -).
Officials can produce it public service only under certain circumstances that are covered by legal regulations.
In general, tax refunds, in particular personal income tax, can be divided into three components of such a mechanism for the interaction of the state budget with taxpayers:
In the case of a learning situation, the taxpayer has the right to a refund of part of the payment that he made for his own studies or for the studies of his loved one.
The method is implemented as follows. First, the amount payable to the taxpayer is calculated, which is determined as 13% of the cost of tuition for a certain calendar year (whether several years, but no more than 3).
After that, the amount withdrawn as a result is reduced the tax base for personal income tax. Such a reduction is made on the basis of clause 2 of clause 1 and the Tax Code of the Russian Federation.
It means that income tax can be refunded under the following circumstances due to the educational process:
- Own tuition or tuition fees for their immediate family members:
- children - relatives and adopted children;
- sisters, brothers;
- under the care of dependents.
- An educational institution must be licensed.
- To complete the educational process, the taxpayer himself may meet the following conditions:
- any form of study;
- there is no age limit;
- for each year there is a limit on the amount of the maximum social deduction - 120,000 rubles, which is calculated 13% - the payment is assigned maximum amount one year at a rate of 15 600 rubles.
- When the study of relatives is paid for, then the return of personal income tax is possible under the following conditions:
- studying relatives must be no older than 24 years old;
- the department of study must be full-time;
- the financial limit of refundable amounts for each year for each student of a relative is 50,000 rubles. : 100 x 13% = 6 500 rubles.
- The amounts for deduction for income tax are added up on the basis of payment documents confirming payment for tuition. These can be receipts, checks, or bills.
- The taxpayer must be a citizen of the Russian Federation, reside in the territory of Russia for the last 183 days, and his income must be subject to a 13 percent income tax.
- The amount to be returned cannot be the amount that was actually paid to the state budget in the form income tax.
If the parents paid for the education of the children with maternity capital, then such amounts are not subject to a refundable tax deduction.
In the case of partial payment by parent capital, it will be possible to return income tax only for the amount that was paid own funds rather than government financial support.
Who submits
The application is submitted by that citizen (or citizen) who wishes to receive back the percentage of the approach tax paid earlier to the country's budget. If the taxpayer studied on his own, then there is no need to take any additional actions in the paperwork.
But in the case when a taxpayer pays for the education of his child or another family member, then in the agreement with the educational institution it is imperative to indicate that it will be the taxpayer who will pay for the education. Likewise, his surname and initials must be indicated on all payment receipts.
The following documents must be attached to the application:
- certificate from the place of work in the form (must be original!);
- a pre-filled declaration in the form;
- an agreement with an educational institution and a student;
- copy of the license of the educational institution;
- an agreement with an employer;
- personal documents of the taxpayer - passport, TIN and other necessary papers;
- all payments confirming payment for studies;
- if the taxpayer paid for children or brothers, sisters, then you need to present documents confirming family ties;
- birth certificate of a child, brother or sister;
- certificate from the place of study of the child, brother or sister (original).
By by and large the tax service considers the declaration in the form No. 3-NDFL as an application.
However, in view of the fact that the declaration does not provide for filling in the account details in it, where to transfer cash, an ordinary application must be submitted without fail (Tax Code of the Russian Federation).
Therefore, such an application is no longer submitted with a request to receive a tax deduction, but with a request to return income tax to the account of those details that the taxpayer indicates in the application.
Where to apply for the return of personal income tax for tuition
All documents, including the declaration together with the application, should be submitted to the Inspectorate of the Federal Tax Service (Inspectorate of the Federal Tax Service) at the place of residence.
Even if the relative, for whom the studies were paid, passed the educational process at an educational institution in another region, city or even country, the taxpayer still submits the documentation at the place of his registration.
You just need to find out where the tax department closest to the place of residence is located, and contact there.
But if you want to save more time, then the law is allowed to write a statement to the accounting department of your employer.
In this case, the refund will be carried out directly by the employer, and the taxpayer will not have to wait for money transfers from the state budget.
How to compose it, sample
There is no standard form for the application as such. However, there is a standard form that focuses on the content of the document familiar to all personnel officers.
In general, the paper should contain the following main points:
- Statement header:
- The name of the document is indicated in capital letters in the center of the line.
- The essence of the paper is set out in the text of the statement immediately under the name of the document. It should contain the following main points:
- what is the nature of the tax deduction;
- for which calendar year the refund should be made;
- what is the amount to be refunded;
- indicate the details for which the transfers should be made.
- The document ends with the indication of the surname with the initials of the taxpayer, his signature and the date when the application was drawn up.
So, for example, some tax services prefer that, in addition to the name of their territorial department, the title and surname of their head is indicated in the header of the document.
Therefore, the very form of such an application can be found either on the website of the federal tax service, or you can come to the tax office yourself and take such a form from them.
Differences in the forms between different territorial offices may occur, but they will be insignificant.
The timing
The document is submitted to the tax office not in the current year (calendar), when the payment for the study was made, but after its completion. This is done based on the results of the year that has passed.
You should not delay submitting an application for more than a 3-year period, because the limitation period for receiving refundable amounts is determined precisely at 3 years from the moment the year in which the tuition fee was paid ends.
In terms of the speed of making payments, the most convenient is to submit an application through an employer. Then there will be no need to wait 4 months for an audit by the tax inspectorate, and the employer will be able to implement the mechanism for the return of personal income tax for training.
The employee will simply receive a salary for a certain period of time without deducting income tax.
Tuition fees cannot always be refunded in the form of an income tax refund. For this, certain conditions must be met.
Individuals' training expenses can be partially offset by a social tax deduction. You can return personal income tax 13% of the amount of training costs within the established tax deduction. To return income tax, you must apply to the IFTS with a statement. A sample application for the return of personal income tax in connection with training costs can be downloaded below.
The application does not have a standard form, it is drawn up in a free form. Sample form is presented for download below.
Application for the return of personal income tax for training sample -.
You can partially return expenses not only for education, but also for treatment (your own, children, parents). In this case, an application for a refund of income tax is also submitted, a sample of which can be downloaded at.
When buying an apartment, you can also count on a property tax deduction and a refund of personal income tax on the cost of purchasing housing, a sample application can be downloaded.
How to write an application for the return of personal income tax for training?
It is necessary to indicate to whom it is addressed this document... Information about the addressee is written in the right corner of the paper sheet - the name of the department where the documents are submitted is written. You need to submit documents to the department where the individual lives, who had training costs and who wanted to return personal income tax from these costs.
Under the name of the Inspectorate of the Federal Tax Service, you should indicate your full name, address of residence, passport data, as well as contact number for communication.
The name of the document is written in the center - "application".
Below you should write directly the very request to return personal income tax in connection with training costs.
If the tax inspectorate makes a positive decision regarding the return of income tax, then it transfers the amount to the personal account of the taxpayer. To do this, you must have a passbook with an open personal account, the account number should also be indicated on the application form.
The application drawn up and completed in this way is signed natural person, the date of issue is set. Together with the application, other documents must be completed and submitted.
Statement in tax office for the return of personal income tax for training
Documents for the return of personal income tax for training costs:
- Income tax refund application;
- Declaration 3-NDFL;
- Educational institution license (its copy);
- An agreement concluded with an educational institution for the provision of relevant services;
- Passport (copy);
- TIN (copy);
- Certificate of income 2-NDFL (original);
- Receipt for payment of services;
- Birth certificate of the child, if personal income tax is returned for the cost of teaching the child;
- Full-time education certificate - for the education of children, brother or sister.
Conditions for the provision of tax deduction for training
There are certain conditions under which a social deduction for education is granted and, accordingly, income tax is refunded.
The educational institution must have a license to provide similar services... If there is no license, then the tax refund will not work.
Social deduction is provided for your education, education of children (up to 24 years old), brother and sister.
If a deduction is provided for the education expenses of children, a brother or sister, then it is necessary that they study in the full-time department. With regard to their studies - given condition it does not matter, the deduction can be obtained for any form of study.
The maximum deduction amount that can be obtained for your studies is 120,000 rubles, respectively, in this case, you can return personal income tax - 15,600 rubles.
When teaching children, brother or sister, the maximum amount of deduction is 50,000 rubles. for everyone.
Another important condition is that it is possible to return personal income tax only if the taxpayer paid given tax in the year in which the training costs were. If personal income tax was not paid in reporting year, then the tax refund will not work.
Also, a deduction is not provided if the training costs were paid by maternity capital.
We also suggest that you familiarize yourself with the articles: and.