How to get a tax deduction for education - instructions for filling out, forms and samples of necessary documents, answers to questions about refunding education tax

Education is a matter of national importance, paying taxes even more so. Therefore, the state in the Russian Federation financially stimulates those who study at their own expense and at the same time are conscientious taxpayers. Citizens of the country have the opportunity to return part of the funds spent on their own education, as well as on educational services for certain categories of relatives. We will talk about what a tax deduction for education is, what its size is, who is entitled to it and what documents need to be prepared for this.

What is the education tax credit and who can get it?

Any person who officially pays personal income tax (NDFL) in Russia can count on a tax deduction for training (it is classified as social). By giving 13% of each salary to the state, you can get part of this money back if you enter into an agreement for the provision of educational services. And both for yourself and for your children and even for your sister or brother.

The following categories of taxpayers can count on a tax refund for training benefits:

• citizens of the Russian Federation paying personal income tax;
• pensioners who worked in the year for which the tax deduction is issued;
• foreigners-residents of the Russian Federation (spend more than 180 days a year in Russia and pay personal income tax).

Who will provide the deduction and when?

The deduction can be provided by both tax authorities and employers.

In the first case, the issue of deduction can be resolved only after the end of the year in which study expenses took place, when the amount of annual income and the amount of tax withheld from it is already known, but no later than 3 years from its end.

The taxpayer collects 2-NDFL certificates from all places of work for the past year and, on their basis, draws up a 3-NDFL declaration, filling it in with data on both income and all types of deductions, adding training expenses to them. By increasing the amount of deductions, the result of the declaration, calculated in section 2, will be the amount to be returned from the budget.

Form 3-NDFL for 2022 was approved by Federal Tax Service Order No. ED-7-11 dated October 15, 2021/ [email protected] You can download it for free by clicking on the picture below:

Read more about the new form, relevant in 2022, in our article.

Check whether you have correctly filled out the 3-NDFL declaration for your child’s education with the help of explanations from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

The declaration, along with original income certificates and a set of documents confirming deductions, is submitted to the Federal Tax Service at the place of residence. The legislation does not provide for the simultaneous submission of an application for a tax deduction for education, and the Federal Tax Service considers a declaration to be such an application. However, the taxpayer must indicate somewhere the details of the account to which he wants to receive the money returned to him (Clause 6, Article 78 of the Tax Code of the Russian Federation), so the application is still necessary. But this will not be an application for a deduction, but for a tax refund with the details of the taxpayer’s bank account.

The refund will be made by the Federal Tax Service 4 months from the date of filing the declaration after passing the following stages:

• within 3 months (clause 2 of article 88 of the Tax Code of the Russian Federation) the declaration is checked;
• the necessary actions for tax refund are carried out within a month from the date of acceptance of the declaration (clause 6 of article 78 of the Tax Code of the Russian Federation).

For more information about possible personal income tax refund situations, read the article “Procedure for income tax (NDFL) refund: nuances .

Since 2016, employers can also provide a tax deduction for training. To do this, the taxpayer must receive from the tax authority a document confirming the right to the deduction and present it along with the application to the employer.

In what cases can you apply for a tuition deduction?

As with any other social deduction, the tax is returned to the person whose name is indicated in the contract for the provision of services as the payer.

The Tax Code of the Russian Federation (Article 119) stipulates several grounds on which the right to a deduction for training appears. Among them:

1Own training.

Currently, tax legislation does not limit the form of education in any way: you can receive education in a full-time, evening, correspondence, distance learning department of a university or secondary specialized educational institution, take short-term courses (advanced training, mastering a new profession), study in a driving school, participate in trainings, etc. Further. The main thing is that the educational institution has a license for educational activities. Interestingly, a deduction can also be obtained for education outside the Russian Federation - a notarized translation of the license is required.

2 Education of a child under 24 years of age.

Please note: You can receive a tax deduction for your child’s education only if he or she is a full-time student. As in the case of an adult, you can return your personal income tax for educating your offspring in any licensed educational institution. These could be vocational training courses, a private kindergarten (from the total payment under the contract, the amount spent specifically on training programs is allocated; food and care are not included), schools of additional education - music, art, etc. If the child studied with a tutor, he must be an individual entrepreneur under the patent tax system.

3 Education of the ward until he reaches 18 and 24 years of age.

In this case, the rule also applies: the child must study only full-time. There are two gradations: before reaching the age of 18, you apply for a deduction for the education of your ward (ward). When the latter reaches the age of majority, the documents indicate “former ward/ward.”

4Education of a brother or sister until they reach the age of 24 years.

A mandatory requirement is full-time study. A brother or sister can be either full-blooded (from the same mother and father) or half-blooded (for example, your mother’s son from her second husband).

There is no deduction for the education of a spouse, as well as non-immediate relatives (nephews, grandchildren, grandparents, etc.). The state will not return money for education using maternity capital funds. A deduction for training provided by an employer can be issued if you are contractually obligated to compensate for the funds spent on your education.

Filling out a document using special programs

The simplest way is to enter information into reporting using special software developed by the financial department.

The programs are located on the website of the Federal Tax Service of the Russian Federation and the State Scientific Research Center of the Federal Tax Service and are available for downloading absolutely free of charge. There are three ways to fill out reports using these programs:

• Taxpayer Personal Account (TPA);
• Declaration Program;
• “Legal Taxpayer” program.

Recommendation: The most adapted for use by individuals is the “Declaration” program, which is available on the website of the financial department. Filling out reports in the LKN is possible only after personally contacting the tax authority to register a user account. To send a document via electronic communication channels, you must have an electronic signature (digital signature).

The procedure for filling out a declaration when applying for tuition

Initial data

Malinin V.V. in 2015, I paid for advanced training courses, spending 75 thousand rubles on it.

During this period, Malinin worked as a turner with a salary of 45,700 rubles. per month. At the end of the year, his income amounted to 548,400 rubles, of which 71,292 rubles. went to pay income tax.

When drawing up the reports necessary to obtain a new report, he will have to fill out the following sheets: Title, Sections 1 and 2, Sheets A and E1.

Sample of filling out the TL

Amount of tax deduction for training

The amount of tax refund for training is calculated in the same way as for any other personal income tax deduction. Since 13% of the cost is returned, you take the amount spent on educational services and multiply it by 0.13. There are two restrictions. Firstly, you cannot receive more than you paid in income tax in the year you completed your studies. Secondly, there is an upper threshold for deductions for educational services.

Unlike the deduction for treatment, where the maximum amount of personal income tax refund depends on the cost of services provided, in the case of training there are several gradations of tax deduction depending on the categories of students.

• 120,000 rubles - for your own education, as well as for the education of your brothers and sisters.

For example, in the reporting year you earned 800,000 rubles, paying 104,000 rubles in personal income tax on them. Even if you spent, say, 200,000 rubles on your own training, the tax will be returned only on 120,000 rubles (you will receive 13% of this amount in your hands - 15,600 rubles). Another important point: 120 thousand rubles is the maximum amount for all social deductions provided in the reporting year. That is, if you apply for a deduction for both treatment and education, you will get back at most 15,600 rubles. in total (how exactly to distribute these deductions in the declaration is up to you, the total amount will not change).

• 50,000 rubles - for training children and wards.

If you apply for deductions for both children and yourself, the maximum tax benefit for the education of your son or daughter still cannot be more than 50,000 rubles, and the total amount cannot be more than 120,000 rubles.

Example 1

Citizen G. spent 121,000 rubles on his university studies in 2022. His income in the same year amounted to 761,000 rubles. The maximum deduction that G. can count on is 120,000 rubles. The amount of tax to be refunded is 120,000 * 0.13 = 15,600 rubles.

Example 2

Citizen S. spent 54,000 rubles on his son’s foreign language courses in 2022. In addition, he underwent treatment at a sanatorium for 54,000 rubles. S.’s income in the reporting year amounted to 593,000 rubles. He is entitled to a tax deduction for his son’s education in the amount of 50,000 rubles and a deduction for treatment in the amount of 54,000 rubles. Total tax amount to be refunded: (50,000 * 0.13) + (54,000 * 0.13) = 13,520. Unfortunately, it is impossible to transfer the excess amount from the “children’s” deduction to the unused balance of the deduction for treatment.

Where is the sample for filling out 3-NDFL

A prerequisite for receiving a social tax deduction is filing a 3-NDFL declaration. It has a specific form, which is determined by tax legislation every year. You only need to submit a current, valid declaration form to the tax authorities.

There are several options for serving it:

1. Download the program of the Federal Tax Service . Next, you need to install it on your computer. The program is freely available for free. It makes it easy to enter the required data into the current form.
2. Fill out the declaration on the same website of the Federal Tax Service in electronic form. You will first need to obtain a registration card from the local tax office, and issue an electronic signature there.
3. Use special sites, for example : “Taxation”, Personal Income Tax”, “Return Tax”. They help you fill out your declaration correctly in real time. The user only answers the questions put to him, and the program itself generates a ready-made declaration. Also, these sites can send the declaration in electronic format to the tax authorities for an additional fee.
4. in format: TIF or PDF. You can choose any one and fill it out in written or printed form.

I chose the last option because I wanted to figure everything out on my own. So I saved the form in PDF format and started studying it. You can download a blank form and sample here:

• Form in TIF format;
• Form in PDF format;
• Sample of filling out 3-NDFL.

How to get a tax deduction for education: step-by-step instructions

There are two options for applying for a tax deduction for education. This can be done through the tax office at your place of residence, as well as through your employer. Both methods have common points, but there are also differences.

Method #1. Tax refund through the tax office

When you choose this option, you receive the entire amount at once. You can apply for a tax deduction for training through the Federal Tax Service at any time within three years from the year you received the educational service. Let's say in 2022 you completed training at a driving school. In this regard, you can express your desire to return part of the tax paid in 2018 until the end of 2022. There is only one rule: personal income tax must be paid in the same year in which the training was conducted. If you were, say, on maternity leave in 2018 and did not pay personal income tax, then no future tax payments will help you receive a deduction for 2018.

1 Collection of necessary documents.

The standard package of documents for applying for a tax deduction for education includes:

• Copy of Russian passport
• Tax return in form 3-NDFL. Next there will be a section with detailed step-by-step instructions on how to fill out and send the declaration through the tax website.
• A certificate of income for all places of work in the reporting year where the employer paid income tax for you (form 2-NDFL) is issued by the accounting department of the organization where you worked. Certificates must be provided both for the main place of work and in case of part-time employment.
• A copy of the agreement with the educational institution addressed to the payer. This is highly desirable, because if your child is studying and an agreement is concluded between him and the educational institution, difficulties may arise with the return of personal income tax. Find out how to overcome them in the “Frequently Asked Questions” section.
• A copy of the license of the educational organization, certified by the seal of this organization. However, the website of the Federal Tax Service notes that if there is information about the license in the contract, there is no need to attach a copy of it.
• Copies of receipts, checks or other payment documents confirming payment for educational services.
• Application to the Federal Tax Service with a request to return the tax amount and details where it should be transferred.

If the deduction is issued for the education of children, wards, a brother or sister, you must also attach:

• A copy of a document confirming relationship with the recipient of educational services. This could be a child’s birth certificate, similar documents for oneself, a brother or sister, a guardianship (trusteeship) agreement in which relatives are mentioned.
• A certificate of the form of study (if the full-time course is not specified directly in the contract).

2 Submitting documents to the tax office.

The package of documents must be submitted to the Federal Tax Service at the place of your registration. If you are registered in one locality and live in another (located in the area of ​​responsibility of another Federal Tax Service), you will have to either travel or send documents in another way. You can find the address of your inspection using a special service of the Federal Tax Service: https://service.nalog.ru/addrno.do.

To submit documents to tax authorities, use one of four options:

1. Personal delivery of documents at the tax office. You must take original documents with you (passport, contracts, birth certificates). The tax office will certify your copies and tell you if all the documents are in place. Most often, even if there is a shortage of any paper, the package is accepted and they are allowed to “deliver” the document a little later (but not before the start of the desk check). Please note: your papers will not be checked by the same employees who accept documents in the office. Therefore, there is no point in explaining to them the lack of any supporting documents. It's better to come another time, properly prepared.
2. Send documents by Russian Post by registered mail with notification. In this case, you should make an inventory of the papers enclosed in the envelope.
3. Submit the package of documents to the Federal Tax Service through an authorized representative. To do this you will need to issue a power of attorney.
4. Submit documents electronically. The most convenient way, but in this case you need to fill out the declaration yourself and send it through the taxpayer’s personal account. Below there will be video instructions on how to do this through the tax website.

3 Tax refund.

The maximum period for returning personal income tax under a tax deduction is 120 days (90 days for a desk audit of the declaration and 30 days for transferring funds according to the applicant’s details).

Method #2. Tax refund through employer

In this case, you will receive a tax refund not in a lump sum, but in installments, in parts, in the form of a salary, from which personal income tax is not withheld. The advantage is that you don’t need to wait until the end of the year; you can apply for a deduction immediately after paying for your studies. The procedure is as follows:

1 Preparation of documents.

Unlike the package of documents submitted to the Federal Tax Service to receive a deduction through the tax office, in this case the list of documents will be shorter. A declaration in form 3-NDFL is not required, as well as a certificate of income from the place of work where you are going to return the tax. The application is filled out not for a tax refund, but for issuing a notice to the employer. The essence of the procedure is that the tax office checks the documents and confirms: yes, this citizen is indeed entitled to a tax deduction by law.

2 Submitting documents to the tax office.

Documents are submitted to the Federal Tax Service at your place of residence in the same ways as when filing a tax refund through the tax office: in person, by mail, electronically through your personal account on nalog.ru or through an authorized representative. Within 30 days, the Federal Tax Service is required to issue you a notice to your employer that you have the right to a tax deduction.

3 Transfer of notice to the employer.

The notification, together with an application for a deduction (sample - on the website nalog.ru) is submitted to the accounting department of your employer. Further all calculations are made there. You will begin to receive a salary increased by 13% (due to the fact that personal income tax is no longer withheld) from the month of filing the notice until the deduction is exhausted or the year ends. If the deduction amount has not been exhausted and the year has ended, you can apply for the remainder of the tax overpayment through the Federal Tax Service. To do this, perform all the actions mentioned for method No. 1.

Application for deduction for education: registration

By law, an application for a tax refund in connection with a deduction for education can be drawn up in any form. The Tax Service does not have the right to approve its form. However, often, recommended forms for such statements are posted on information stands in tax offices. You have the right to draw up an application in the form recommended by the inspectorate or draw up an application for a tax refund the way you want. The tax service does not have the right to refuse you a tax refund only on the grounds that your form does not correspond to the sample. But it is better, in order to avoid unnecessary disputes, to do this in an official form.

Fill out an application for a tax refund in the form approved by Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] (as amended on August 17, 2021). This form is mandatory for all tax inspectorates in Russia.

On our website there is:

1. Detailed procedure for registration and a sample of a completed tax refund application form. Those lines that need to be completed are filled in in red font.
2. A blank tax refund application form in Excel format (see files at the bottom of the page). You can download it, fill it out based on our sample and indicate your own data. Here you will also find a sample of the completed form.

For information about the time frame within which the inspectorate is obliged to return the tax upon application, see the link.

To receive a tax refund, you need an account in any bank. If it is not there, then an account should be opened (for this you only need a passport). You also need to know the details of this account. They are included in the application. You can find out the necessary information at the bank or in your personal account online, if you use it. We will tell you in detail how to do this below.

If you do not have the data to fill out certain lines of the application (for example, you have not been assigned a TIN or you do not know OKTMO), do not fill them out. The most important information in a return application is the following:

• about you (full name). Without them, it is unclear from whom the application was received;
• about your bank details. Without them, it is unclear where to pay the tax;
• about the amount of tax. Without them, it is unclear how much you are asking for a refund.

The rest of the data is not really needed. Therefore, their absence is not critical. Let's move on to the procedure for filling out the document.

General design rules

The application consists of three sheets. The first 2 are filled in anyway. This is the title page and bank details. The third sheet must be completed if your TIN is not on the first and second sheets. Then you will need a third sheet with passport details.

The title page contains your details and other information about the tax being refunded (in your case, this is personal income tax). On the second sheet enter your bank details to which the money will be returned. The third sheet is devoted to individual information about you: passport details and place of registration (registration).

The application can be filled out by hand in capital letters, or on the computer. But the signature on the application must be “live” (that is, written by hand). It is placed only on the title page.

Cover page of the application

1. Enter your Taxpayer Identification Number . If you don’t know it, then you can find it out through our “Find out your TIN” service. There is no need to fill out the checkpoint line. It is intended exclusively for organizations.

2. Write the page number in the format “001”.

3. Indicate the application number in the format “1 — — — — “. If you submit a second application in the same year, its number will be “2 — — — —”, etc.

4. Write the code of the tax office to which you are submitting the application. The rules are:

• if you are returning income tax, transport tax or state duty, this is the inspection at your place of residence;
• if you are returning property taxes, this is an inspection at the location of the property.

You can find out the code of the required tax office on the tax service website using the link.

5. Enter your last name, first name and patronymic (if any) in capital letters.

The completed title lines will look like this:

6. Next, indicate the payer status . If you are returning tax due to receiving a training deduction, then enter the number “1”.

7. Provide an article of the Tax Code , on the basis of which you are required to return the money. This is Article 78 of the Tax Code.

8. Enter the reason code for overpayment . When receiving an educational deduction, it will be indicated here - “1”.

9. Enter the payment code you are returning. If the tax is 1, if the fee is 2, if the insurance premium is 3, if the penalty is 4, if the fine is 5. You return the income tax. Therefore, put the number “1”.

10. In the next line, enter the amount that you are required to return . The number should be pressed to the right side of the line (see example below). If you are returning income tax, the figure in this line will coincide with the same figure in line 050 of Section 1 of the income tax return (form 3-NDFL). If your declaration contains several lines of Section 1 050, then you need to fill out several applications. Let us emphasize once again that this applies to tax overpaid until 2022. If the overpayment was in 2022 and later, then you do not need to fill out an application.

11. Indicate the OKTMO code (all-Russian classifier of municipal territories). OKTMO is the code of the region where the tax was paid. You need to enter the code specified in the income certificate (2-NDFL) issued at the place of work.

Attention! If you are returning tax that was paid under different OKTMOs, then you need to fill out two different applications. For each code separately.

12. Next, indicate the details of the payment document . But these fields need to be filled out only under one condition - you are returning the state fee. Then in the lines “Payment date” and “Payment number” indicate the date and number of the payment document for which the duty was transferred to the budget. In your case, these lines are not filled in.

13. The next line of the KBK is the code for the budget classification of budget revenues. It consists of 20 digits. Look for the latest code online. Example request: “KBK for personal income tax.” For example, BCC for income tax refund is 182 1 01 02010 01 1000 110.

We don't write these codes because they change regularly.

14. Indicate the number of pages in the application. It is always “003”. Whether you need to fill out sheet 003 or not doesn’t matter. Let us remind you that this sheet does not require completion if you indicated your TIN on the title page.

15. Enter the number of sheets of documents that you are attaching to the application. If one sheet is “001”, if two - “002”, if three - “003”, etc. When receiving deductions and returning income tax, all documents that confirm the right to deduction are attached to the declaration, and not to statement. You do not need to re-attach them to the application. Therefore, you will have dashes in this field.

The completed application lines will look like this:

16. If you are submitting the application in person, in the last block of the title page “Accuracy and completeness of the information specified ...”, indicate the number “1”. If a representative does this for you using a notarized power of attorney, the number “2”. In this situation, in the subsequent lines you need to enter the full name of the representative in capital letters.

17. In the “Contact phone number” , enter your telephone number at which you can be reached without gaps, brackets or spaces.

18 and 19. In the next line “Signature” put a “living” signature, and in the line “Date” indicate the date of the application in the format DD.MM.YYYY.

If the application is submitted by a representative, indicate the number and date of his power of attorney. It must be notarized.

There is no need to write anything in the “To be completed by a tax authority employee” block. The tax authorities will fill it out.

If you are submitting an application on your own (without a representative), this block of the application will be filled out like this:

Bank details in the return application

On the second sheet of the document you need to indicate the bank details of the account to which the tax office is obliged to return the money to you. There aren't many of them. You need:

• full name of the bank;
• Bank BIC;
• your bank account number.

You can find out all the necessary information in the bank itself or in your personal bank account online. Below we will show where you can view them using the example of Sberbank online.

Sheet 002 is filled out like this.

1. Re-enter your TIN

2. Enter the page number - “002”.

3. Re-write your last name and initials .

4. Enter the name of the bank in which you have an account and through which the money will be returned to you.

5. Write down the account type code to which the money will be returned to you:

• “02” - if the money is credited to a bank card or account “on demand”;
• “07” - if the money will be credited to a bank deposit (deposit).

These application fields will be formatted like this:

6. Next, enter your bank identification code (BIC). These are the 9 digits that are in the bank details. Each bank has its own BIC.

7. In the “Account number” , write down the number “1”.

8. Indicate the number of your bank account to which the money should be credited. These are 20 digits that are in bank details. The number must be entered very carefully. An error in even one figure and the tax authorities will not be able to return your money. Therefore, the application will have to be submitted again. Keep in mind that the number of the card itself (located on its front side) and the account number are completely different numbers. You need an account number. You do NOT need to enter your card number on your application.

9. In the “Recipient” , write down the number “2”.

10. For the third time, indicate your last name, first name and patronymic (if any).

Application details such as “Budget classification code of the recipient” and “Personal account number of the recipient” do not need to be filled out.

If you enter the bank details of another person (for example, a wife or husband) into the application, then the money will not be transferred to you under such an application. Also, you will not be able to receive money if you make a mistake in the details (it is enough to miss or write one number incorrectly). Of course, in all these situations there is nothing terrible. The money will be returned to you in any case. But this will require a new application with the correct data. As a result, the return process will take at least 1 month.

Bank details in the application can be filled out as follows:

We'll tell you how to view bank details in your bank account. For example, let's take Sberbank online.

Go to your personal account, click on the card you want to receive money on (1) and click on the “About the card” tab (2).

The “About the Card” tab will contain all the details needed for the application:

• 3 - full name of the bank (column 4 in the application);
• 4 - BIC of the bank (column 6 in the application);
• 5 - bank account number (column 8 in the application).

This information must be carefully and carefully transferred to the return application.

Personal data in the return application

You do NOT need to fill out the third sheet of the application if you indicated your TIN on the first one. If you do not have this number, then enter your passport details on the third sheet. Everything is quite simple here.

1. Enter the page number - “003”.

2. For the fourth time, write your last name and initials .

3. Provide the code of the document that proves your identity. Each such document has its own code. In particular:

• 21 — passport;
• 03 - birth certificate;
• 07 - military ID;
• 10 - passport of a foreign citizen.

The full list of documents with codes is in Appendix 2 to the Order of the Federal Tax Service of Russia dated October 15, 2021 No. ED-7-11/ [email protected]

4. Indicate the series and number of this document.

5. Enter the name of the department that issued the document to you. If its name does not fit into 2 lines, shorten it. There are no rules for such reduction. So make the cut at your own discretion. For example, instead of the Ministry of Internal Affairs, indicate - Ministry of Internal Affairs; instead of the district, indicate - r. and so on.

6. Indicate the date the document was issued.

The third sheet of the application can be filled out as follows:

Video instructions for filling out the 3-NDFL declaration

Video: How to fill out the 3-NDFL declaration for a refund of training tax

• A sample of filling out a tax return for personal income tax in order to obtain a social tax deduction for taxpayer education expenses

Video: How to fill out an application for a personal income tax refund

• Sample application for personal income tax refund

Video: How to send 3-NDFL through the Taxpayer’s Personal Account in 5 minutes

How to fill out an application

The easiest way to submit it is through the taxpayer’s personal account on the Federal Tax Service website. Here are the step-by-step instructions.

Step 1. Log into your personal account. The most convenient way is through the password of the State Services website.

Step 2. Click on the “Life Situations” tab. There, go to the section “Submit 3-NDFL declaration” and “Fill out online”.

Step 3. Then the program opens a page where you need to obtain an electronic signature. This is done in a few seconds. Click Continue.

Step 4. A menu will open to fill out the online declaration. Select the year you are applying for. Please indicate if this is your first time submitting it and check the box that you are a resident.

Step 5: Fill in your income.

Step 6. Click on “Select deductions” and check the “Social tax deductions” box.

Step 7. In the form that appears, enter the amount you paid.

Step 8. Add supporting documents (the system will automatically offer a list of them). Click on “Confirm and Submit”. And follow notifications from the Federal Tax Service.

If you wish to submit a paper version in person, there are some rules to keep in mind. Take a paper form from the Federal Tax Service or download it from our website. Enter the required information in pen or type it on your computer. You will not need to fill out all the sheets of the form (there are 15 in total), but only 6 that relate to our situation. Number the pages in order (there are special cells at the top of each page for this purpose). A signature and date are placed at the bottom of each sheet to confirm the completeness and accuracy of the information.

Here are detailed instructions on how to correctly fill out an application (study deduction) for 2022 using the form approved by law:

• sheet 1 - enter the reporting year and codes (tax authority, period, country, taxpayer category) and personal data (full name, tax identification number, date and place of birth, passport details), telephone number;
• sheet 2 - budget classification code, OKTMO code and the amount of tax to be refunded (13% of the total tuition fee);
• sheet 3 (appendix to section 1 - applications for offset and return of the amount) - duplicate some of the above data and indicate bank account details;
• sheet 4 (calculation of the tax base and the amount of tax taxed at the rate of 13%) - note the total amount of income, the amount of tax deductions, the total amount of personal income tax calculated for payment and paid upon the fact, and the amount to be refunded);
• Sheet 5 – indicate income from sources in the Russian Federation (company name, INN, KPP, OKTMO code, amount of income, amount of personal income tax withheld);
• Sheet 6 (in the form this is the 9th sheet) - write the amount of standard and social tax deductions.

We receive a deduction for children's education

You can receive a deduction for a child’s education only if the educational services were provided at the taxpayer’s own expense.

You can apply for a personal income tax refund for the education of a child under the age of 24 - both natural and adopted or under guardianship. It is allowed to issue a deduction for several children, within the total limit of 50,000 rubles and the income tax you paid (that is, they will return you at most 13% of 50 thousand rubles - 6,500 rubles).

Training must be carried out full-time, in an educational institution of any form of ownership (both public and private), in Russia or abroad.

Note! The parent must be indicated in the contract as the customer of educational services and the payer (mother or father - it doesn’t matter; according to Russian law, these expenses are considered joint). If you “blundered” at the stage of concluding the contract, and the customer indicated a child, the situation can be corrected by submitting payment documents issued in your name. For example, a receipt from the bank where you paid for the next semester for your offspring.

Example

In 2022 Ivanova A.M. entered into an agreement for her daughter to study full-time at a university. The cost of training in the first year was 125,000 rubles. Ivanova is on maternity leave and personal income tax was not transferred for her in 2022. Her husband Ivanov N.M. filed a deduction for himself, attaching a marriage certificate to the submitted documents. Since in 2019 his official income was 260,000 rubles, he received the maximum deduction - 50,000 rubles, returning 13% of this amount - 6,500 rubles.

Changes for 2022

The 3-NDFL declaration often changes following tax legislation. The following adjustments have been made to 3-NDFL for 2022:

1. Adjustments have been made to sheets Z, I, where income from investments and securities is reflected.
2. The deduction can include the costs of conducting an independent assessment.
3. Sheet K has been added, which reflects income from the sale of real estate acquired after 2016.
4. In sheet D1, an item has been added for the cadastral number of the property.
5. The clause on the title page with the taxpayer's address was eliminated.

We receive a deduction for the education of a brother/sister

You can receive a deduction for the education of full and half-siblings in the same amount as for yourself (up to 120,000 rubles). But the right to a tax refund only applies until the brother or sister turns 24 years old. As with children, a brother or sister must be a full-time student. The place of study is not of fundamental importance; it can be in Russia or abroad. A necessary requirement is a license from the country in which the educational organization is registered. A certified copy of this document must be provided to the tax authorities.

You will prove your relationship with your brother or sister using birth certificates – yours and your brother/sister’s. In rare cases, the Federal Tax Service may require other supporting documents (court decisions on the divorce of parents, decisions of guardianship and trusteeship authorities, and so on.

Note! The contract for the provision of educational services must include you as the customer. If the document was signed by a brother/sister, then receipts for payment of their education should be issued to you.

Example

Alexey P. paid 400,000 rubles for 4 years for his then 18-year-old sister’s full-time university education in 2022. In 2022, he decided to receive a tax deduction. All conditions were suitable: the three-year period had not passed, P.’s income in 2022 amounted to 930,000 rubles, all documents about his relationship with his sister (birth certificates) were available. My sister has not reached the age of 24. The maximum amount due to Alexey P. for a refund is 15,600 rubles (13% of 120,000 rubles - he is entitled to a deduction only for the year in which he paid for training). This amount could have been much larger if, say, he had placed his money on a deposit and used it to pay for his sister’s education every year for 100,000 rubles. Then you could get 15,600 rubles. for 2018, 2019 and 2020, and in 2021 to issue for the current year. In total, P. could return 62,400 rubles.

Package of documents

What does the package of documents for tax deduction for education look like:

1. Passport;
2. Tax return 3-NDFL;
3. Certificate 2-NDFL;
4. Documents confirming payment for tuition, such as a check or receipt (these can be restored at the bank or in the accounting department of the educational institution);
5. Agreement with an educational institution;
6. Child's birth certificate or documents confirming guardianship or relationship with a brother or sister;
7. A copy of the educational institution's license;
8. Application for refund;
9. Application in a special form.

FAQ

— How many times in your life can you make a tax deduction for education?

— According to the law, there are no restrictions on the number of deductions for training. You have the right to apply for a personal income tax refund every year if you used educational services that fall under all the requirements of the Tax Code. There are restrictions only on the amount: 120,000 rubles for yourself, brothers and sisters, 50,000 rubles for children and wards. Social deductions unused in the current year are not carried over to the next year. It is also impossible to carry over the deduction to the next year if the training costs were higher than the maximum amount for the tax benefit.

Example 1

Muscovite Alexander O. paid 111,500 rubles for his studies at the university in 2022. The personal income tax, which was transferred to the tax office at O.’s place of work in 2019, amounted to 12,500 rubles (the citizen received a significant part of his salary “in an envelope”). Accordingly, instead of the 13% due to him from 111,500 rubles (14,495 rubles), he received a personal income tax refund in the amount paid - 12,500 rubles.

Example 2

Marianna N. in 2022 completed paid advanced training courses for 49,000 rubles, training at a driving school (38,000 rubles), and also paid for her daughter’s education in the amount of 84,000 rubles. The total amount spent on training in 2022 was 171,000 rubles. N. decided to apply for the maximum deduction (50,000 rubles) for her daughter’s education, and for the remaining limit (120,000 – 50,000 = 70,000 rubles) to apply for a deduction for her expenses. The total tax refund was (50,000 rubles * 0.13) + (70,000 rubles * 0.13) = 15,600 rubles. Part of the expenses for your daughter (84,000 – 50,000 = 34,000 rubles) and for your education (49,000 + 38,000 – 70,000 = 17,000 rubles) will not be covered by the deduction, since they go beyond its maximum limits. These amounts cannot be transferred to the next year; they simply “burn out.”

— I am the mother of a full-time student. The contract is in my name, and the receipts are in my son’s name. Can I get a deduction for his tuition?

— The letter of the Federal Tax Service of the Russian Federation dated August 31, 2006 No. SAE-6-04 / [email protected] states that in your case, the parents have the right to receive a tax deduction if they prove that the son made the payment on behalf of his father or mother. To do this, you need to attach a free-form application to the standard package of documents, in which you instruct your son to complete the operation of paying for education using your funds.

— The contract is issued in the name of the daughter, and the receipts are in the name of the father. Can the father receive a tax deduction in this case?

— Clause 1 of Article 219 of the Tax Code of the Russian Federation connects the receipt of a deduction with the fact that the taxpayer submits documents confirming his educational expenses. If the father submits such documents to the Federal Tax Service, then he receives the right to a deduction regardless of who the contract with the educational organization is for. If there is a copy of the license and the training is full-time, a deduction will be provided to one of the parents without any problems.

— Are there any chances of getting a deduction for my son’s education if both the contract and the receipts are issued for him, although I actually paid?

— The taxpayer has the right to receive a deduction if he paid for the training himself, and this can be confirmed by any documents. The bank or payment system will not redo receipts. But an agreement with an educational organization can be redone - at least, it is easier to negotiate with representatives of the university than with a banking organization. The customer is the one who will receive the deduction (in this case, the father). Further, the procedure is the same as in the case of receiving a deduction by parents who ordered educational services for their son, who paid for his education himself (see above)

— Can my second husband, who is neither the father nor the child’s guardian, receive a tax deduction for his son’s education?

— Article 219 lists all categories of persons who have the right to a personal income tax refund for educating children. This:

• The student's mother and father.
• Guardian and his wife (husband).
• Brothers and sisters of the recipient of educational services.

Since in this case the husband of the author of the question does not belong to any of these categories, he is not entitled to a deduction. You, as a mother, can apply for a personal income tax refund.

— I turn 24 in the middle of the school year, which I have already paid for in full. How will the tax deduction be calculated?

— The Ministry of Finance of the Russian Federation, in its letter dated October 12, 2010 No. 03-04-05/7-617, established that if the age of 24 has arrived and training in an educational organization continues, the deduction is provided for the entire calendar year. It’s another matter if you’ve reached your age and graduated from college. Then the deduction ceases to apply from the month following the one in which the training was completed. Some accountants request two certificates from an employee per child student: at the beginning of the academic year and at the end of the semester. If a student is expelled, the right of deduction for parents is terminated.

— For three years now I have been receiving both social and property tax deductions (for the purchased apartment). How best to design such a neighborhood to get the greatest benefit?

— It is most logical to first apply for a deduction for training, and for the remaining personal income tax - a deduction for the apartment. If you do the opposite, the returned amount will remain the same, but the remainder of the social deduction will “burn out.” The remainder of the property deduction can be carried over to the next year.

Example

Golubev M.N. in 2019 and 2022, he received an income of 430,000 rubles, paying 55,900 rubles in personal income tax on it every year. In 2019, Golubev bought an apartment for 1.6 million rubles. For 2022, Golubev returned all 55,900 rubles of personal income tax paid that year. The balance of the property deduction in the amount of 1,600,000 – 430,000 = 1,170,000 rubles. was postponed to 2022. In 2020, Golubev studied at a driving school, spending 28,000 rubles on it. When filing tax deductions for 2022, the citizen decided to first make a social deduction. Balance of 340,000 (annual income) – 28,000 (tuition deduction) = RUB 312,000. was registered as a property deduction. Thus, Golubev received back all 55,900 rubles of his personal income tax, and the balance of the property deduction in the amount of 1,170,000 - 312,000 = 858,000 rubles was transferred to 2022.

How to fill out a tax refund return?

You need to fill out the following pages:

• Title page;
• Section 1 and 2;
• Appendix to section 1 - application for tax refund/credit;
• Annex 1;
• Appendix 5.

First, the amount of tax and withheld income for the reporting year 2022 is indicated. Next, the amount of social deduction for training expenses is calculated. The next step is to calculate the personal income tax for return in section 2, after which the total amount is transferred to Section 1.

The last thing to fill out is a cover sheet and an application for a tax refund for training expenses.

You may find it useful:

3-NDFL when selling a car for 2022 for filing in 2022

Instructions for filling

The table below provides instructions for preparing a 3-NDFL declaration for tax deduction for education for 2022 - it indicates which lines to fill out and with what indicators.

Line by line filling:

Design example

Below is an example of filling out 3-NDFL in 2022, provided that in 2022 a person paid for his child’s education in the amount of 30 thousand rubles. and your training in the amount of 90 thousand rubles.

and sample filling

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additional services

To facilitate the procedure for filling out the declaration, you can use assistant sites. They will independently distribute all the information to the necessary points and enter the necessary codes. You only need to fill in the required information.

I recommend using proven services:

1. The Federal Tax Service website, where you can either fill out 3-NDFL on the website itself.
2. Special sites that are identical to each other: “NDFLka”, “Return Tax”, “Taxation”. They are created specifically for filling out the 3-NDFL declaration in real time.

Payment of the required funds should be expected no earlier than 3 months after submitting the documents. This is how long it takes to verify the correctness of documents. Payment of the tax deduction is made to the bank details specified in the application only in the name of the applicant.