How to apply for a tax deduction for training in a driving school?

This article will talk about how to get a tax deduction for training in a driving school.

Not every candidate driver knows that he can partially reimburse the amount spent on training at a driving school at the expense of personal income tax (personal income tax). Moreover, you can get your money back not only for your own education, but also for the education of close relatives.

You will learn:

• How to get a tax deduction for training in a driving school?
• How much tax can be refunded?
• What documents are needed to receive a deduction?
• How to fill out a tax refund return?
• How to fill out an application for a personal income tax refund?
• When can I receive a deduction?

To begin with, I would like to draw your attention to the fact that only citizens who pay income tax (13% of wages) can return the money. For example, individual entrepreneurs do not pay such a tax, so an individual entrepreneur cannot receive a deduction for training in a driving school.

Another important point. This article will consider deductions for training in a driving school, however, tax deductions can also be obtained for training in other educational organizations. All documents are drawn up by analogy.

Let's get started.

How to get a tax deduction for training in a driving school?

Article 219 of the Tax Code of the Russian Federation:

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions: ... 2) in the amount paid by the taxpayer in the tax period for his studies in educational institutions - in the amount of expenses actually incurred for education, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for the education of his children under the age of 24, by the taxpayer-guardian (taxpayer-trustee) for the education of his wards under the age of 18 on a full-time basis form of education in educational institutions - in the amount of actual expenses incurred for this education, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee).

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in educational institutions. ... The right to receive the specified social tax deduction also applies to a taxpayer who is a brother (sister) of a student in cases where the taxpayer pays for the full-time education of a brother (sister) under the age of 24 in educational institutions;

So, you can get a tax deduction:

• for your own training;
• for teaching children under 24 years of age;
• for full-time education of students under 24 years of age;
• for full-time education of a brother/sister up to 24 years of age.

Since training at a driving school is in any case a full-time course of study, you can reimburse money not only for your own training, but also for the training of children, wards and brothers/sisters under the age of 24.

There are usually no questions with your own training. But when receiving a deduction for another person, you should pay attention to concluding an agreement with a driving school. This agreement must be concluded in the name of the person who will subsequently receive the deduction.

For example, you want to receive a deduction for driving school tuition for your child at the age of 19. In this case, you must enter into an agreement with the driving school. The text of the contract must indicate that the child will study at the driving school. Problems with such agreements usually do not arise in driving schools, because This deduction is popular.

So you should think about receiving a social deduction even before concluding an agreement with a driving school.

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as the taxpayer submits documents confirming his actual expenses for education.

All official driving schools have the appropriate license and, if necessary, can make a copy of this document.

Please note that there are features of obtaining a deduction that do not apply to training in a driving school. However, when receiving deductions for other types of training, they must be taken into account:

A social tax deduction is provided for the period of study of these persons at an educational institution, including academic leave issued in the prescribed manner during the course of study.

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children;

Drawing up a declaration to receive a deduction

To prepare a 3-NDFL declaration, you can contact paid specialists. But it’s not difficult to do it yourself. The first step is to print out a blank declaration form. You can also fill out the form online on the Federal Tax Service website or download special software.

To fill out a declaration in paper form, you need to print the title page, sheet A, sheet E1, section 1 and section 2. On sheet E1, indicate your full name and TIN. In lines 090, 110, 180 and 190, enter the amount you paid for training. Subscribe and date it.

In sheet A also write your full name and tax identification number. In columns 010 and 030 you need to indicate the employer's details. In columns 070 and 100 - the amount of earnings and the amount of taxes paid for the year. You can find out from the 2-NDFL certificate, which you need to obtain at your place of work.

Section 1 also contains personal information. Lines from 010 to 040, as well as 060, 070, 080 and 140 are filled in. What data to indicate there is written above each line.

In section 1 you need to write your full name and tax identification number, date and signature. Lines 010, 020, 030 and 050 are filled in here. In column 010, enter the number 2. In sections 020 and 030 indicate KBC and OKTMO. They can be viewed on the tax service website in the “Details for filling out reporting and settlement documents” section.

The title page contains passport information.

Maximum tax amount for refund

The legislation establishes restrictions on the maximum amount from which taxes can be refunded (clause 2 of Article 219 of the Tax Code of the Russian Federation):

Social tax deductions provided for in subparagraphs 2 - 6 of paragraph 1 of this article (with the exception of deductions in the amount of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article), are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles for the tax period.

You can get a tax refund from an amount not exceeding 120,000 rubles . In addition to training costs, this amount also includes costs for medical services, pension contributions, and independent assessment of qualifications.

For example, if for 2016 Ivanov I.I. completed training at a driving school in the amount of 35,000 rubles, and also spent 100,000 rubles on his treatment, then he can receive a tax deduction only from 120,000 rubles.

Another limitation is the maximum amount that can be spent on the education of children and wards - 50,000 rubles for each child in total for both parents. The specified amount is usually enough to cover the cost of training at a driving school. But if we are talking about studying at a higher educational institution, then fifty thousand rubles a year may not be enough, i.e. The tax will not be refunded on the entire cost of training.

So, the maximum amount of personal income tax that can be returned:

The specified amount is worth filling out the 3-NDFL declaration and taking it to the tax office.

If a driver candidate spent 40,000 rubles on training at a driving school, then he will be able to return 5,200 rubles in personal income tax.

Please note that the maximum deduction amounts for yourself and for the education of children do not overlap.

For example, if you spent 120,000 rubles on your own education, and 50,000 rubles on the education of each of your two children, then the tax can be returned on 220,000 rubles.

How much is returned - how to calculate the deduction

To accurately calculate the amount that can be returned to you, there are special calculators that can be found on specialized websites. But here is an example of a calculation presented on the State Services website:

The father paid for the education of two children in a programming school and in foreign language courses - 40,000 rubles per year for each child. Dad's salary is 60,000 rubles per month. Each year, taking into account the standard deduction for children, personal income tax is withheld from him in the amount of 91,780 rubles.

Next year, the father will file a tax return and indicate a deduction for the education of two children - only 80,000 rubles. It turns out that personal income tax for the year will not be 91,780 rubles, but 81,380 rubles. The overpayment will be 10,400 rubles. It will be returned to the man’s bank account.

If next year he pays for his children’s education, he will again be able to receive a social tax deduction and save on tax.

By the way, a small life hack: if your training costs a tidy sum, then it is much more profitable to file a tax on each contribution, so you can return more money.

The tax deduction limit for children's education is 50,000 rubles. If the student is over 18 years old, the limit is 120,000 rubles. It applies to each child separately and is paid for each child within the amount specified above.

Documents for tax deductions in 2022

Documents required to receive a deduction for training at a driving school:

• Agreement with a driving school.
• Driving school license.
• Documents confirming payment for training (checks, payment orders).
• A document confirming family ties (birth certificate, when receiving a deduction for a child).
• Certificate 2-NDFL (should be obtained at work).
• Declaration 3-NDFL (its completion will be discussed below).
• Application for personal income tax refund (discussed below).

What should you remember?

To receive a deduction for driving school tuition:

• You must be a tax resident , that is, live in Russia for more than 183 days a year.
• You must have income subject to personal income tax at a rate of 13% . From 2022, the list of such income, in addition to wages, includes income received under GPC agreements, from leasing property, from the provision of various services, from the sale of property and some other types of income.
• The driving school must have a state license . Without a license or a document replacing it (if the driving school is located abroad), you cannot receive a deduction.
• You must pay for your tuition with your own money. If someone else (sponsor, employer) pays for the training, then you will also be denied a deduction.

Filling out the 3 personal income tax declaration for deduction for training

Filling out a tax return is discussed in detail in a separate article. Below we will discuss in detail only those program tabs that need to be filled out when receiving a tuition deduction.

Instructions for filling out the declaration

1. Install the Declaration program.

Note. Use a program whose name indicates the year for which the declaration is being submitted. If you are filing a return for 2022, then you need to download the “Declaration 2022” program from the tax website.

2. Fill out the “Set conditions” and “Information about the declarant” tabs.

3. On the “Income received in the Russian Federation” tab, you should enter information about wages in accordance with the 2-NDFL certificate.

First you need to add information about the organization you work for. To do this, click on the green plus at the top of the window:

In the window that opens, fill in the fields in accordance with the 2-NDFL certificate, and then click on the “Yes” button.

After this, you need to add information about all payments for the previous year. To do this, click on the green plus at the bottom of the window:

All fields are filled out in accordance with the 2-NDFL certificate. The operation should be repeated for all income (salary for each month, vacation pay, sick leave and other payments).

Finally, you need to fill out the bottom part of the tab (also based on the 2-NDFL certificate):

4. Go to the “Deductions” tab and at the top of the window click on the “Social” button:

If you want to receive a deduction for your own training at a driving school , then you should fill in the “your own training” field. In this field you must enter the full amount spent on studies, even if it exceeds 120,000 rubles. When generating the declaration, the figure will be automatically converted to the required form.

If you want to receive a deduction for your child’s education in a driving school , then you need to click on the green plus on the right side of the window and enter the cost of education in the window that opens. Here you also need to enter the full cost of training, even if it exceeds the limit of 50,000 rubles.

In the example above, 35,000 rubles were spent on one’s own training at a driving school, and 50,000 rubles on training a child at a driving school.

5. Save the declaration (the “Save” button at the top of the screen), and then print it. Below you can submit a declaration in form 3-NDFL to receive a tax deduction for education:

Sample declaration 3 personal income tax

6. Part of the declaration must be completed by hand. Namely, at the bottom of the first sheet you need to fill out the field “with the attachment of supporting documents or their copies on ... sheets.” In this field you should write the number of documents attached to the declaration.

In addition, you must put the current date and your signature on all pages.

Driving school and child: who can receive payment

As we have already determined earlier, the amount of a tax deduction for a child’s education cannot exceed the maximum permissible threshold of 6,500 rubles, and parents have the right to apply for a tax deduction for themselves.

There are several conditions required to receive payment:

• the child must be under 24 years of age;
• Parents must pay for tuition;
• Payment is accrued only for full-time education.

Similarly with processing payments for yourself, you can submit documents for a child either through the Federal Tax Service or through an employer, but with a visit to the tax office.

Documents for the child

Refunds for excess payment of tax for training are carried out within three years from the date of payment for the driving school, and documents can be submitted at the end of the year in which the payment took place.

To receive payment for a child, you will need to collect a package of documents similar to self-submission and supplement it with a copy of the child’s birth certificate, as well as confirmation of payment made by one of the parents. When submitting an application, the inspector has the right to require the provision of original documents, so we recommend that you save them.

To return 13% of the tuition fee, you need to fill out a 3-NDFL declaration and have a number of documents confirming your expenses for paying for your studies and personality. The procedure for returning funds for excess tax payments is quite simple, and you can always use the help of specialists from the tax office or the human resources department of your employer.

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Filling out an application for a personal income tax refund

To begin, I suggest you download the application form and sample:

Application form for personal income tax refund

Sample application for personal income tax refund

The personal income tax refund application is filled out as follows:

1. Indicate in the header the name of the tax office to which you are submitting the application. You can find out the exact name on the tax office website. This issue was discussed in detail in this article.

2. Indicate your full name, INN and address in the header. This data can be taken from the first page of the previously generated tax return.

3. In the text of the application, indicate the article number (78), enter the word “paid”, as well as the name of the income (personal income tax for 2016).

4. Fill in the fields KBK and OKTMO. These values ​​can be taken on the second sheet of the tax return (fields 020 and 030).

5. Enter the amount to be refunded in the application. It is also shown on the second sheet of the declaration (field 050).

6. At the bottom of the declaration you need to indicate the details of the bank account to which the tax office will return the money to you. For example, if you have a bank card, then you can get account details at the nearest branch of your bank.

7. Place the date and signature at the bottom of the application.

After that, you have in your hands all the documents necessary to receive a deduction for training at a driving school. All that remains is to submit them to the tax office and wait for your tax refund.

If you do not want to go to the tax office, you can submit your return online:

How to submit a declaration online?

Procedure for reimbursement of personal income tax from driving school training expenses

The specified package of documents is submitted to the tax authorities after the end of the year in which these expenses were incurred. Moreover, if the 3-NDFL declaration is submitted only for the purpose of filing a deduction, the deadline for its submission, limited to April 30, does not apply. Documents can be submitted throughout the year.

After receiving the specified documents from the applicant, the Federal Tax Service Inspectorate conducts a tax audit within up to 3 months, after which, within 1 month, a decision is made on the refund / impossibility of a tax refund. If the decision is positive, the amount of deduction declared by him is transferred to the individual’s current account.