It is planned to provide employers with income tax benefits. In expenses, they will be able to write off the amounts that were spent on the education of students and their practice in the workplace.

Certain tax incentives have already been granted to employers. "When paying for staff training, the employer has the opportunity to attribute expenses incurred to income tax, which will reduce its size," says Liya Peklenkova, Deputy CEO outsourcing company "Intercomp". However, the state plans to expand the possibility of applying benefits in order to stimulate the development of the vocational education system, in particular, programs that are conducted by employers in conjunction with vocational education institutions. Previously about plans to introduce tax deduction for employers who pay for employee training, Deputy Prime Minister of the Russian Federation Arkady Dvorkovich reported. "While we are discussing this topic with the Ministry of Finance," he said, commenting on the initiative.

The draft prepared by the Ministry of Finance provides for the expansion of cases in which training costs reduce income tax. “We propose, within the framework of the law, to give organizations the opportunity, in addition to the expenses that are now provided for by the Tax Code of the Russian Federation, to attribute expenses to income tax that go within network forms of education. This is the main innovation,” Andrey Kizimov, Deputy Director of the Tax and customs and tariff policy of the Ministry of Finance at a meeting of the National Council under the President of the Russian Federation for professional qualifications.

Project federal law motivating enterprises to participate in the training of highly qualified workers, provides for amendments to Article 264 of the Tax Code of the Russian Federation, according to which the costs of training will also include the costs of the taxpayer, carried out on the basis of agreements on the network form of implementation of educational programs concluded in accordance with the Federal Law "On Education in the Russian Federation" with educational organizations.

Education spending will decrease tax base on income tax, if at least some of the persons annually graduating from educational organizations (participants of agreements on the network form of the implementation of educational programs) conclude after that employment contracts with the taxpayer. Andrey Kizimov said that employers will be able to take advantage of the benefit even if "according to the results of the year, at least one employee is hired."

The project lists costs that can reduce income tax. "This is the maintenance of the premises and equipment that is used by the taxpayer in the educational program. Payment for the labor of master mentors and other expenses associated with such training," a representative of the Ministry of Finance lists.

The participants of the National Council attributed the disadvantages of the bill to the fact that the law lists only the costs that the company incurs on its territory, while at the same time, network training programs involve cooperation between the employer and the university. And many cooperation agreements provide for the improvement of the material and technical base of the university at the expense of the employer. At the same time, among the expenses that reduce income tax, such expenses are not indicated. "The project is very important for the personnel training system," notes the director of the department public policy in the field of training of workers and further vocational education of the Ministry of Education and Science of the Russian Federation Natalia Zolotareva. - The Ministry of Education and Science generally supports the project. At the same time, we consider this measure insufficient. It is advisable to amend Article 265 of the Tax Code of the Russian Federation so that funds allocated for updating the material and technical base of professional educational institutions are also recognized as non-operating expenses.

The Russian Union of Industrialists and Entrepreneurs (RSPP) also insists on including these costs in the project. "It is proposed to attribute to expenses the cost of special training equipment purchased by the employer for gratuitous transfer special educational organizations," says the president of the RSPP, Alexander Shokhin. Accordingly, on the part of the educational institution, it is necessary to exclude from the income tax base the income of a professional educational organization arising in connection with the gratuitous receipt of special educational equipment.

Alexander Shokhin proposed that the employer's expenses for advanced training, including the organization of internships, be included in income tax expenses. "It is also proposed to soften the requirement for mandatory employment of trained specialists in the organization that paid for the training and to mention in the bill "expenses for professional education professions in demand on the labor market without mandatory subsequent employment with this employer," Shokhin said.

In general, the experts recognized the usefulness of the document, but considered it to be in need of improvement. "The direction is right, but we need to work on the law. The current version does not suit us," Alexander Shokhin said and advised not to delay the final version of the bill. "It is desirable that the document be passed before December 1. Therefore, we need to quickly resolve the issue of finalizing the bill," he said. A quick passage of the document will allow the norm to be put into effect as early as January 1, 2016. Delay will delay the entry into force of the document for another year, since amendments to the Tax Code of the Russian Federation for the next year must be approved before December 1. Missing the deadline will set back the introduction of the exemption at the beginning of 2017.

The use of a tuition deduction reduces the tax base for personal income tax of a person who has taxable income.

You can use the benefit when applying to 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

The social deduction allows you to make a refund of part of the expenses incurred when paying for your own education or close relatives.

The deduction in the amount of expenses incurred is applied to the tax base for personal income tax - income received in the calendar period. The refund is subject to the withholding tax limit and the deduction limit.

Peculiarities tax deduction:

Benefit amount depends on the category of persons whose tuition fees are paid by the taxpayer. The procedure for granting a deduction, the categories of persons whose education is privileged, 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 public or commercial institutions.

Who can apply

There is an opportunity to receive benefits compliance with the conditions:

1. Belonging to the citizenship of the Russian Federation.
2. Availability in the period of payment of tuition income taxable at a rate of 13%.
3. Submission to the IFTS of documents confirming the fact of training.
4. Making payment by the person claiming the benefit.
5. The educational institution has 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 contract.

Tax refunds are not made on the deduction of expenses reimbursed by the enterprise (employer of the taxpayer), social fund, maternity capital or other structure. The deduction is granted only to the individual who incurred the expenses.

Tax refund produced at cost incurred:

Timing

The refund of previously paid tax is made for 3 years prior to applying to the IFTS.

For example, if an appeal to the IFTS is made in 2019, a deduction can be claimed for 2016-2018 years of study. The declaration is submitted within the calendar year following the year in which the expenses were incurred. statute of limitations established in the Civil Code of the Russian Federation and is equal to 3 years. After the period limitation period deduction is not provided.

To get the deduction, the training time does not matter. The fact that the student is on academic leave does not affect the tax refund. When determining the limitation period, the calculation of the period for claiming a deduction takes into account the year the payment was made. As payment documents accepted standard forms- an extract for a transfer from a current account, a receipt for a cash payment and others.

Amount and calculation rules

The amount of the social deduction provided for tuition is marginal constraint established in Art. 219 of the Tax Code of the Russian Federation. The taxpayer's own tuition fee is limited to 120,000 rubles annually. The amount of the deduction for the expenses of training relatives is set at 50,000 rubles, provided for each of the persons.

The peculiarity of the provision of social deduction is the presence general limitation for all types of deductions. It is possible to apply the full amount of the benefit in the amount of 120,000 rubles spent on education only if there are no other declared social category deductions - treatment, purchase of medicines, participation in non-state pension insurance. If there are several types of deductions in tax year the individual has the right to choose.

Consider the case of a tax refund when paying for children's education.

Citizen Konev A.A. has income from the usual type of activity as an employee. In 2018, Konev A.A. 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.

Suppose the employee did not use the right to standard deduction and applies only social deduction. The amount of tax payable before the exemption is applied: 300,000 * 13% = 39,000 rubles. After checking the documents by the Federal Tax Service Inspectorate, the citizen was granted a deduction in the full amount of paid education for children. The amount of tax payable by an employee in 2018 decreased and amounted to (300,000 - 130,000) * 13% = 22,100 rubles. Citizen Konev A.A. 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 a subsequent refund of overpaid tax, you will need submit a 3-NDFL declaration with supporting documents attached. Forms confirm the fact of education, payment, relationship and the availability of taxable income. Submitted as a separate document statement for a refund.

Part applications when receiving a deduction for the education of the taxpayer, includes:

The list of documents can be expanded at the discretion of the territorial Inspectorate of the Federal Tax Service. So, some authorities 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 some cases, the submission of clarifying documents may be requested by the inspector who checks the right to the benefit in camera.

When claiming 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 contract. The opinions of the IFTS on the issue of payment details differ, which creates the prerequisites for refusal when making amounts by third parties. In the case of issuing a payment document for the spouse of the applicant for benefits, a marriage certificate must be attached.

Registration procedure

Tax control individuals and the provision of benefits is carried out by the territorial IFTS.

To receive a deduction would need:

Submission of documents for benefits is carried out in person, by mail or through a proxy. The taxpayer can use the right to submit documents through a personal account opened on the official website of the Inspectorate. Usage personal account allows you to save time and provides an opportunity to track the end of the check.

Drawing up an application

Reimbursement of overpaid taxes in non-cash form.

After graduation desk audit the amount of the overpayment is recorded on the personal account of the taxpayer, which has a breakdown 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 model provided by the Federal Tax Service.

Applies drafting form statements:

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

Some Features

The deduction for the education of the child is provided only for full-time payment, which implies attendance at the institution of permanent and regular classes. In full-time or evening form, studies are carried out in an irregular mode and are used in universities or institutions of a secondary special profile.

Courses, studies at a driving school, sections or hobby groups cannot have options for providing in the evening or by correspondence. Training is conducted 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.

The expenses claimed for deduction include only payments for tuition. There is no concession on associated amounts. For example, if the cost of a foreign language course includes lunch, the amount should be excluded from the cost. In order to obtain the exact amount of non-training expenses, you will additionally need to provide an estimate of the costs of the institution for a particular student.

For information on this type of social tax deduction, see the following video:

When a citizen works officially, he pays personal income tax (PIT) to the state treasury. Accordingly, he has the right to return a share of the finances spent on study. Answers to questions about how to get a tax deduction for tuition are given by Art. 219 NK. To do this, you need to provide the tax authority with a certain package of documentation and an application.

What is a tuition tax deduction

Social deduction for tuition This is the share of earnings that is not subject to personal income tax. The applicant has a chance to return the already paid personal income tax, in order to partially compensate for the financial costs of the personal study service in any of the forms.

In addition to the costs of their own education, the taxpayer can count on a refund of a share of the amounts spent on full-time education:

• Children: relatives and adopted;
• wards;
• brothers and sisters.

Reimbursement of a share of the costs is possible when training the above persons up to twenty-four years. If the child is already twenty-five years old, it will not be possible to apply for a benefit.

If it is planned to receive a deduction for the education of the child, the parent must act as a party to the contract for the provision of services (Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated July 10, 2013 N 03-04-05 / 26681)

The sizetuition tax deduction– maximum 13% of the amount of funds spent on students.

In other words, the education deduction is money that can be received from the state as compensation for studying on a commercial basis. You can only claim them if it was made payment of personal income tax from salary.

Who can get a tax deduction

An officially employed citizen who pays personal income tax to the state is entitled to receive a tuition deduction. All employed citizens pay 13% personal income tax on income monthly. You cannot apply for a benefit if a person receives a “black salary”.

That is, you are not entitled to receive payments:

• Pensioners who do not have income other than pension provision;
• An employee who receives wages "in an envelope";
• Spouses who spent money on the education of their second spouse (Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated April 17, 2014 N 03-04-05 / 17785);
• Individual entrepreneurs who have chosen a simplified taxation system or UTII.

The relationship between the employer and the employee is allowed employment contract or a contract. The main criterion is the tax, the benefit is provided by reducing the size of the tax base.

You can get a social deduction for tuition when you pay:

• for studying at a university;
• advanced training courses;
• studying at a driving school;
• education of the offspring in a preschool or school institution;
• additional education for the child.

The main criteria for training:

• An organization providing educational services must have an appropriate license.
• You can get a tax deduction when the subject of the agreement is educational services. You can not apply for a benefit regarding information services.

If a person meets all the criteria, he has the right to expect a refund of a share of the money spent on training. And return them accordingly.

Features of the provision

There are some features regarding this benefit:

• The limit of the amount from which 13% of the amount spent on education is returned is limited to 120 thousand rubles. Its maximum will be obtained from the calculation:

120 thousand × 13% = 15,600 rubles.

• Tax deductions for education: children, brothers and sisters 6 500 rub. for each student. This amount is calculated as 13% of the limit of 50 thousand rubles for education.
• 50 thousand rubles for children, the total amount for both parents. One of the parents is entitled to return a share of the costs. If the income of one of them is not enough, you can draw up the lost amount for the second.
• The limit is 120K and 50K independently of each other. It is allowed to return at the same time a share of the costs for personal study, as well as the education of each of the offspring (brothers, sisters).
• For the tuition tax deduction, the date of the tuition payment is of primary importance. If payment is made for several years at once, only a fraction of the costs for the contribution period will be reimbursed.
• If it was not possible to return the due amount in full within a year, the balance is lost.

• The tax deduction for tuition is allowed to be issued annually within the limit established by law. You can submit a declaration together with accompanying documents at any time of the year following the reporting period.
• You can not get a benefit when the study is paid for by mat capital.
• Often people are interested in how long you can get a benefit. The statute of limitations for the benefit is 36 months from the year the payment was made. In 2018, it is possible to refund part of the funds for tuition fees from 2015 to 2017.
• The contract for the provision of services, as well as payment documents, are drawn up for the applicant, suitable: receipts, checks and payment orders.

personal training

The amount of the personal training deduction is calculated per calendar year. Here are the main points:

• You can not return more finance than transferred to the state for the year. Every month, the accountant deducts 13% of personal income tax from the employee's salary. Then this amount is paid to the state treasury.
• Only 13% of the tuition fee is returned per year, but not more than 15,600 rubles. This is due to the established limit of 120 thousand rubles.

Let's see how this happens in examples.

When documents are handed over immediately after payment.

In 2017, a citizen, when paying for his studies at the institute, 130,000 rubles. immediately handed over the documents for benefits.

His income is 200 thousand rubles. 13% personal income tax from this amount of 26 thousand rubles.

Since the largest amount of the deduction refund for the year is 15,600 rubles, its citizen will find it on his personal account after the transfer if he has spent enough on education.

In the same period, another employee is studying at the institute.

The cost of study is 100 thousand rubles.

Its annual income is 150 thousand rubles. 13% personal income tax from this amount 19,500 rubles.

The employee can return

(100,000 × 13%) = 13 thousand rubles.

The employee decided to get a second higher education.

The annual price of training is 170 thousand rubles, the study period is three years. He pays for all training at once 510 thousand rubles.

Turning to the inspection, he will be able to return only 15,600 rubles, since the law sets a limit for the year of 120 thousand rubles.

If the employee paid for training annually, he could claim an amount of 15,600 rubles each. annually. Accordingly, having paid for the education one-time, the applicant lost

15,600 × 2 = 31,200 rubles

From the above examples, it can be seen that the tax deduction for studies cannot exceed the established limit, as well as the amount paid to the country's treasury.

Tax deductions for children's education

You can count on a tax deduction for the education of a child, subject to the following criteria:

• The student is not older than 24 years of age;
• Full-time form of education;
• the contract and receipts are issued to the taxpayer.

The maximum amount of the social deduction for each of the children is 6,500 rubles. It is allowed to return 13% of the 50,000 rubles spent on their education.

Let's take an example: A citizen paid 35,000 rubles for the education of a child at a university, and 28,000 rubles for the second offspring of the university. In the current period, he earned 210 thousand rubles. 13% personal income tax from this amount 27,300 rubles. The employee will receive a deduction for the education of children

(28 thousand × 13%) + (35 thousand × 13%) \u003d 3,640 + 4,550 \u003d 8,190 rubles.

Simultaneous provision of deductions for yourself and children

According to the Tax Code, it is allowed to simultaneously provide educational benefits for oneself and for each of the children.

Let's see how it looks in an example:

• The employee paid for his son's correspondence studies in the amount of 70 thousand rubles.
• He also made a payment for full-time education of his daughter in the amount of 50 thousand rubles.

At the same time, he receives higher education on his own, paid 110 thousand rubles for the year. The employee's salary in the current year was

230 thousand rubles 13% personal income tax from this amount 29,900 rubles.

Since the son is studying in absentia, the benefit for this position is not allowed. For a daughter, the employee will receive a benefit in the amount of

50,000 × 13% = 6,500 rubles

Personal deduction will be 110,000 × 13% = 14,300 rubles. The total amount to be reimbursed is 6 500 + 14 300 \u003d 20 800 rubles.

Since the employee paid more tax to the budget, the compensation will take place in full.

If the worker's son had studied full-time, another 6,500 rubles could have been received for this position.

Education of siblings

The amount of educational benefits for siblings is identical to the deductions for tuition fees for offspring. The procedure for obtaining a deduction for the study of brothers and sisters, defined by Art. 219 NK. The conditions for providing them are identical to the study of offspring.

Cannot be returned:

• an amount greater than the amount contributed to the state treasury for the year;
• more than the statutory limit of 6,500 rubles.

Calculation of the tax deduction for tuition:

Suppose a worker paid 70,000 rubles for his sister's studies in a year.

He earned 190 thousand rubles in the current period. 13% personal income tax from this amount 24,700 rubles.

He will be able to return personal income tax only 6,500 rubles, since

70 thousand × 13% = 9,100 rubles. more than the limit approved by the Tax Code.

The procedure for applying for benefits in the inspection

To receive a social tax deduction for tuition, you need to follow a certain scheme of actions:

• Particular attention should be paid to the preparation of documentation. The completeness of the assembled package, as well as the correctness of filling out the papers, directly affects the further return procedure. Documents for obtaining a tax deduction for tuition:
  • the identity card of the applicant with a photocopy;
  • statement;
  • declaration 3 - personal income tax;
  • certificates 2 - personal income tax from employers for the reporting year;
  • a copy of the license of the educational institution;
  • concluded an agreement with the institution;
  • receipts confirming the fact of payment for studies;
  • documentation proving kinship, if the benefit is issued for the education of a child, brothers, sisters;
  • certificate from the institution about the fact of study.

The list of documents for obtaining a deduction can also be clarified at the territorial branch of the Federal Tax Service. From all documentation, except for certificates, it is worth making photocopies for inspection. The specialist will check them with the original and give the original back.

You can complete the declaration yourself. The rules for filling out the declaration and the requirements for its content can be found on the official website of the IFTS. So, a special form is provided with detailed instructions filling it out. In addition, you can use the services of a specialist in filling out the declaration. average cost services vary from 500 to 1500 rubles, depending on the region.

An application form for a deduction can be obtained from the inspection of the city of residence.

• Documents for the tuition deduction are submitted to tax authority registered cities. This can be done in several ways:
  • in person at the IFTS;
  • by mail with a letter with a notification and a description of the attachment;
  • through a representative, if a notarized power of attorney is available.

If possible, it is advisable to submit documents in person. The specialist, having immediately verified the documentation and found errors, will report them. You may need additional materials. This will help save time and quickly correct the package of documents.

• Direct verification of the documentation package by the authority. The required time for consideration of the application is 90 days. After that, the applicant is sent a notification of the decision.
• If a refusal is received, it is recommended to go personally to the tax authority to explain the reasons and correct the shortcomings. When a positive decision is made, an application for personal income tax is required. The form of this paper is not in the law, it will be issued by the inspection.
• The application is considered within one month from the date of acceptance of the application.

You can apply for the transfer of money immediately, on the day of the first application, so as not to go to this instance again. Then, in order to receive a tax deduction for tuition, a photocopy of the savings book or service agreement must be attached to the main package of documentation bank card with the designation of the account for the transfer.

Making a deduction at the place of work

It is allowed to apply for a social tax deduction for training through an employer. The applicant does not receive the refund amount immediately, but in the form of imposing personal income tax on the employee’s earnings until all required amount deduction on will be returned to the employee. The scheme of actions on how to get a deduction through the employer is simple:

• documents for a tax deduction for training are submitted to a specialist of the tax authority;
• an application for a deduction is considered for one month;
• after verification, a special notification is issued to the applicant;
• the employee sends this notice to the employer;
• based on the notice, the accountant retains the amount of personal income tax in the employee's earnings until it is fully utilized.

The employee provided a notice to the employer for a personal income tax benefit of 15,600 rubles.

His monthly salary is

20 thousand rubles 13% personal income tax from this amount 2600 rubles.

After registration of benefits, the employee will receive a salary of 2,600 rubles. more throughout

(15 600 / 2600) = 6 months.

It turns out that the employer pays the deduction monthly until it ends.

Normative regulation of social deductions will be carried out through Art. 219 of the Tax Code and additional acts, including explanatory acts public services and departments.

The law does not provide for a mandatory desk audit to approve the deduction, however, it is referred to tax services, delaying the consideration of the appeal up to 4 months. At the same time, the court in most cases takes the side of the taxpayer and obliges to reimburse the overpaid personal income tax funds within 1 month on the basis of clause 6 of Art. 78 of the Tax Code of the Russian Federation.

Until January 1, 2016, the only type of deduction that could be received from the employer (and not through the tax authority) was a deduction when buying a home. However, from January 1, 2016, changes in tax legislation came into force, which, in addition to property deduction also allowed to receive deductions for tuition and treatment through the employer(paragraph 2 of article 219 Tax Code Russian Federation in the new edition).

In this article, we'll take a detailed look at how to claim your employer's tuition tax credit (as well as the pros and cons of this method).

The note: with the process of obtaining a tuition deduction through tax office You can read our article:.

Two ways to get a tuition tax deduction

If you paid for your (children, brother/sister) education and want to receive a deduction, then you have two options:

1. You can wait until the end of the calendar year in which you incurred educational expenses, and then file documents for a deduction with the tax authority. In this case, the tax deduction returned to you immediately for the whole year(or several years) by the tax office (detailed process is described in the article).

   Example: In 2018 Ivanov A.B. paid for his education at the university in the amount of 50 thousand rubles. Ivanov waited until the end of the year and in January 2019 submitted a package of documents for the deduction (declaration 3-NDFL, supporting documents, application for a refund) to the tax office. At the end of the desk audit, the tax inspectorate returned Money(in the amount of 13% x 50 thousand rubles = 6500 rubles) to the account indicated in the application of Ivanov A.B.

2. Without waiting for the end of the year, you can apply to the tax authority for confirmation of the right to a deduction. Then, after receiving confirmation from the tax authority, you must take it to your employer. From the period the employer receives this notice, your wages will not be subject to 13% income tax until the deduction is exhausted.

Note: You can receive a deduction through your employer only for training expenses incurred in the current calendar year. If the expenses were made in previous calendar years, then the deduction can only be received through the tax authority.

Example: In March 2018 Petrov B.V. paid for his education at the university in the amount of 50 thousand rubles. Petrov B.V. officially works, and it wage is 25 thousand rubles. (he receives 21,750 rubles in his hands, since 3,250 rubles are withheld from him in the form of income tax). After paying for the tuition in March of the same year, he applied to the tax authority with an application for a notice confirming the right to a tax deduction. A month later, the tax office issued him this document. In April, Petrov B.V. took the notice to the accounting department of his employer. In April and May 2018, from the salary of Petrov B.V. not kept income tax, and he received 25 thousand rubles each. Since June 2018, they began to withhold tax from it again (since the deduction in the amount of 50 thousand rubles was exhausted).

The procedure for obtaining a tax deduction through the employer

The process of obtaining a tax deduction through an employer consists of the following steps:

1. Collecting a package of documents confirming the right to deduction(copy of the agreement with the educational institution, copies of payment documents, copies of the child's birth certificate, etc.).

   The list of documents in this case corresponds to the list when receiving a deduction through the tax office (more details here:) with several exceptions:

   You do not need to fill out a 3-NDFL declaration;

   You do not need to take a 2-NDFL certificate;

2. Submission of a package of documents to the tax authority

   After you have collected required package documents, you need to submit them to the tax office at the place of your permanent registration to confirm the right of deduction (you can submit documents in person or by mail in a valuable letter with a list of attachments).

3. Obtaining a notification confirming the deduction from the tax authority

   After submitting a set of documents, the tax authority will have 30 days for their consideration (paragraph 2, clause 2, article 219 of the Tax Code of the Russian Federation), after which it will have to issue you a notification confirming your right to a deduction.

4. Submission of documents to the employer

   From the moment the notification is received, all further calculations necessary for the deduction will be made by the employer. Starting from the month of submission of documents, income tax will not be withheld from your salary, that is, you will receive 13% more salary in your hands than usual. This will continue until you have fully selected the amount of the deduction.

Example: Smirnov V.G. officially works, his salary is 30,000 rubles. (monthly income tax in the amount of 3,900 rubles is withheld). In his hands, he, respectively, receives 26,100 rubles.
In March 2018 Smirnov V.G. paid for his education in a driving school in the amount of 60,000 rubles. In April 2018, he filed with the tax authority (at the place of his permanent registration):
- an application for issuing a notification confirming the right to a deduction;
- a set of supporting documents (a copy of the agreement with the driving school, payment documents).
In May 2018 Smirnov V.G. received a notification from the tax authority confirming his right to a deduction. In the same month, he submitted this notice, along with a written application for a deduction, to his employer's accounting department. In May and June 2018 Smirnov V.G. received a salary in full without deduction of 13% personal income tax (that is, he received 30,000 rubles in his hands, and not 26,100 rubles as before). Since July 2018 Smirnov V.G. he again began to receive wages minus 13% (since he exhausted the deduction in the amount of 60 thousand rubles in 2 months).

What is the best way to receive a deduction through an inspection or through an employer?

There is no definite answer to the question of how best to get a deduction for education - through the tax authority or the employer. Each method has its pros and cons, which we will discuss below.

1. When you receive a deduction through your employer, you receive the money faster because you do not have to wait until the end of the calendar year to file a declaration.
2. Not all employers (and accountants) like to be approached for a deduction, as it adds more work to them. If your employer is one of those and you do not want to waste time and nerves arguing with him, then it will be easier for you to get a deduction through the tax office.
3. If you make regular payments for tuition throughout the year, then it is more convenient for you to contact the tax office once at the end of it than to receive notifications repeatedly and take them to your employer. If you paid for your education in a single payment (for example, for a year) and do not want to wait until the end of the year to receive a deduction, then you may be inclined to receive a deduction through your employer.
4. When receiving a tax deduction through an employer, you will have to take more actions than when receiving it through the tax authorities (visit the tax office to submit documents, receive a notification in a month, write and submit an application with notification to the employer). When receiving a deduction through the tax authority, it is enough to submit a package of documents once and wait for the transfer of funds. Although, on the other hand, the advantage of making a deduction through the employer is that you do not need to figure it out and waste time filling out the 3-NDFL declaration.
5. If at the end of the year you in any case need to submit a declaration for other reasons (for example, to declare income from the sale of property), then it will be easier for you to additionally include a deduction for training in the declaration and not waste time processing the deduction through the employer.

Summing up, we note that in most cases, in our opinion, it will be easier to receive a deduction through the tax authority at the end of the year. However, in some situations (for example, a one-time tuition fee at the beginning of the year), it may be more convenient for you to receive the deduction through your employer. Based on your circumstances, you have the right to choose the most suitable way for you to file a tax deduction.

From what month is personal income tax not withheld and can the employer return the tax for previous months?

As can be seen from the example given in the previous section, the taxpayer applies to the employer for a deduction not at the beginning of the year, but in May. In this regard, the question arises: can the employer return the income tax withheld at the beginning of the year?

Based on par. 2 p. 2 art. 219 of the Tax Code of the Russian Federation, a social tax deduction for training is provided to the taxpayer by the employer starting from the month in which the taxpayer applied to the employer for their receipt. Refunds for previous months are not provided by law.

Example: Kiselev G.D. I paid for my education in September. In November, he received a notice from the tax authority confirming the deduction and asked his employer to refund the tax paid earlier this year. The employer rightfully refused this request, saying that the tax would not be withheld only from the month of application (November).

Can I apply for the deduction several times in a calendar year?

In most cases, tuition is paid not once in a calendar year, but several times (monthly, semesters, etc.). The question is logical - is it possible in such situations to apply for a notification for the employer repeatedly within one calendar year?

The Tax Code does not contain rules limiting the number of applications to the tax authorities for a notification confirming the right to a tax deduction. Therefore, in our opinion, if you have made tuition fees several times in one calendar year, you have the right to contact the tax office and receive a notification each time after paying tuition.

The note: at the same time, do not forget that the maximum deduction for your own education and the education of your brother / sister is 120 thousand rubles. (for a refund of 15,600 rubles), and for the education of children - 50 thousand rubles. (for a refund of 6,500 rubles)

Example: Tikhomirov D.E. in January 2018, he paid for his child's education at a music school. The next month, he received a notice from the tax office and immediately took it to his employer, along with an application for a deduction. By May, he had received his approved tax deduction in full. In May 2018, Tikhomirov D.E. paid for his tuition for Chinese language courses and immediately applied to the tax office for a notification. After receiving the notification in June 2018 and contacting the employer with it, he again received a tax deduction.

What if the year has ended and the deduction has not been fully used?

It is possible that you applied for a deduction to your employer, but did not have time to fully use the deduction by the end of the calendar year. In this case, at the end of the calendar year, you can apply to the tax authority (by submitting a 3-NDFL declaration) and return the lost part of the deduction at the expense of taxes withheld from you before the notification was submitted to the employer.

Example: In October 2018 Ivanov E.E. paid for tuition at the university in the amount of 100,000 rubles. His salary is 20,000 rubles / month. He immediately applied with the prepared package of documents to the tax authority for notification and, having received the notification in November, took it to the employer. Thus, in November and December, Ivanov received a salary without tax deduction. At the beginning of 2019, he applied to the tax authority with a 3-NDFL declaration for a refund of the remaining amount of the deduction and returned 13% x (100,000 - 2 x 20,000) = 7,800 rubles.