Application for return of personal income tax for children. Forms and sample documents

How to correctly fill out an application for a personal income tax refund on educational expenses? What documents are required to return personal income tax? And much more in this article.....

The application form was approved on February 14, 2017. order No. ММВ-7-8/182@ and should be used when applying for a tax deduction for a refund for training, for treatment, or a property deduction.

Any taxpayer can return part of the amount for training expenses. Income tax refund is carried out in the amount of 13% of the amount spent on training. The law also establishes a maximum deduction amount of 120,000 rubles, on which personal income tax will be calculated at 13%. Maximum amount for a refund will be 15,600 rubles.

The maximum deduction amount will be 50,000 rubles for each person if you are preparing documents for a return for a brother, sister or children.

If you have not paid your tuition fees in the year in which you paid, your refund will be denied.

A tax refund can be issued not only for training, but also to collect the necessary package of documents and.

For all of the listed types of personal income tax returns, an application must be filled out.

This application with the entire list of required documents is submitted to the Federal Tax Service at the place of residence or registration.

You can download the new application form 2017 in PDF format for free at the end of this article.

What information does the form include?

Taxpayer's TIN, his full name;
Data of the tax authority at the place of provision;
The name of the article giving the right to refund personal income tax;
Amount of income tax refund for training expenses;
The tax period for which the refund is made is indicated;
The application must include the taxpayer’s contact information for feedback;
Details for transfer Money, in case of a positive decision;
The date and signature are affixed directly to the Federal Tax Service officer.

It is possible to draw up documents for a personal income tax refund for education for yourself without age restrictions, for children or a close relative (up to 24 years old).

What documents are needed for a return?

Completed 3NDFL declaration in 2 copies;
Application for a personal income tax refund for training expenses;
A copy of the educational institution's license;
Certificate 2NDL about the income of the person issuing the return;
TIN – copy;
Copy of the passport;
Agreement for the provision of services with an educational institution;
If the return is made for children, a copy of the child's birth certificate is provided;
It is obligatory to provide documents confirming full-time study;
Receipts confirming payments made.

How to correctly fill out a 2017 application for a personal income tax refund for education

How to download the program 3NDFL declaration on income from the purchase of an apartment, instructions and example of filling out -

Period during which personal income tax refund is made

After you have submitted the 3NDFL declaration for training and the application form to the Federal Tax Service with all necessary documents, verification of the information provided and the correctness of the calculations carried out takes 3 months from the date of submission of documents.

If the data in the declaration is not provided correctly, employees of the Federal Tax Service will contact you for clarification.

If, after 3 months, you are approved for a personal income tax refund on training expenses, then within 1 month the funds will be transferred to the specified details in the application.

The entire procedure for reviewing and returning funds takes about 4 months.

Free download:

Download applications for personal income tax refund on educational expenses in PDF format

An application for a tax deduction must be submitted no later than 3 years from the date of payment for studies. Since 2016, changes have been made to the legislation, and now you can submit an application in the first year of study, without waiting for the year to end.

Where can I get paper?

Application forms can be downloaded from us, received from the Federal Tax Service, or written by hand. The most important thing is to fill out this application correctly.

However, if you want to avoid disputes and bickering, use the recommended form.

Who should fill it out?

Employees of the Federal Tax Service do not fill out applications for income tax refunds. The application is filled out by the taxpayer himself.

General rules

In the application for income tax refund, you must fill out all sheets. There are two in this statement. Title page statements contain information about individual, all your personal data on the documents is indicated. Next, on the second page you need to indicate which one tax deduction you want to return.

In the electronic version, empty fields must be filled in. To fill out the application to the Federal Tax Service, use font 18 Courier New, all letters are in capitals. Don't experiment with font color, choose black.

When filling out the application by hand, write in capital letters, legibly, without corrections. It is recommended to use black ink. Follow the step-by-step instructions to complete your application correctly..

Step-by-step instructions for filling out

Let's start in order.

Title page

Enter your TIN number, it is indicated in your documents. Next comes the page number, since this is the first page we enter 001.

In the next four cells you need to write numbers - this is the code of the tax office where the application will be submitted.

You can find out this code on the tax office website or by calling an employee.

Below, in each separate line, enter your last name, first name and patronymic in capital letters.

Example:

1st line - IVANOV.
2nd line - KIRILL.
3rd line - YURIEVICH.

Date of birth must be entered in numerical value. The day, month, year are entered completely. Each type of document also has its own code, given that you are an adult citizen of the Russian Federation, your identity document is a passport, its code is 21. Next comes the series and number of the document with a space between them. Example: 8003 003007 .

Copy “issued by” from the passport in exact accordance. We indicate information about the place of residence from the registration. If you don't remember the zip code or don't know the region code, then this information can be found on the Internet.

Be sure to indicate a valid contact phone number via +7 so that the tax officer, if necessary, can contact you. The number of pages indicated in the column below must correspond to the number of pages in the application, which is 2. Then we write: 002 .

The application can be submitted either in person or by power of attorney certified by a notary. If you are submitting an application in person, then in the section “I confirm the accuracy and completeness of the information specified in this application,” indicate the number 1.

Skip the next three lines, put the date of application submission and your signature. In the case where a representative submits an application for you, you need a power of attorney and the number will be 2.

In each next line, enter the full name of the representative under the power of attorney.. Under the signature and date, indicate the details of the power of attorney under which the representative acts. Leave the fields filled out by the tax authority employee blank, let people do their job.

Second page

First, we encounter the previously known columns - TIN, then we enter the surname and initials. We indicate page 002. Depending on which year you want to receive a tax deduction for, you indicate the year.

From the following listed social tax deductions, you need to choose which one you are making for the child and enter the amount of the deduction.

Read about what a personal income tax deduction for a child’s education is and how to apply for this benefit, and you will learn how to return the tax for a child’s education at the institute.

Example:

Ivanov K.Yu. in 2017, I paid for training in the amount of 50 thousand rubles.

For 2017, he paid 38 thousand rubles. income tax for the year.

Reliable for studying:

The paid amount is 50 thousand rubles. * 13% = 6500 rubles. Since 38 thousand rubles were deducted for 2017, Ivanov K.Yu. must be returned. will be able to provide the entire amount of 6,500 rubles.

The tax deduction can now be received through your employer, who will act as a tax agent.

If a tax deduction is provided through an employer, you must indicate in the application the exact name of the organization in which you are officially registered or indicate the last name, first name and patronymic of an individual entrepreneur if you are officially employed by him. And also enter the tax identification number and checkpoint of the organization where you work. The checkpoint for an individual entrepreneur is not indicated.

At the end of the application is the signature and date of submission of the application; without them, the application is not valid. The application is ready. Now the application for the deduction must be submitted to the Federal Tax Service.

You can bring 13 percent for your studies in person or through a representative, or send it by mail, which will increase its delivery time.

As you can see, the process of filling out and submitting an application is not that labor-intensive, and the amounts to be refunded can be significant for your budget. Following the instructions exactly will save you time./ This will also help you take advantage of your education tax refund opportunity in a timely manner.

In this section you can download free forms and samples of filling out documents for deductions for education.

Declaration form 3-NDFL for 2018

The tax return form for 2018 was adopted by Order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/569@. The new form is significantly different from last year's declaration.

Declaration form 3-NDFL for 2017

The tax return form for 2017 was adopted by order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-4/821@. The new form is almost no different from the declaration for last year (a few small changes were made).

Declaration form 3-NDFL for 2016

The declaration form for 2016 was adopted by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/552@. The new form is practically no different from the declaration for 2015 (only minor changes were made to it).

Declaration form 3-NDFL for 2015

The declaration form for 2015 was adopted by order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@. The new form is practically no different from the declaration for 2014 (only minor changes were made to it).

Declaration form 3-NDFL for 2014

The declaration form for 2014 was adopted by the Federal Tax Service of Russia No. ММВ-7-11/6712@ dated December 24, 2014 and will become effective on February 14, 2015. The declaration has been seriously revised compared to the previous form (the order of sheets and sections, their names have changed, and changes have been made to the structure of a number of sections).

Declaration form 3-NDFL for 2013

Declaration form 3-NDFL for 2013 in Microsoft Excel format (.xls). Microsoft Excel version 2003 or higher (or similar program) is required to open.

Sample of filling out the 3-NDFL declaration for deduction for education for 2014 (PDF)

An example of filling out a 3-NDFL declaration to deduct for your own training. Data taken from Example 1 of deduction calculation. Requires Acrobat Reader, Foxit Reader to open

Sample of filling out the 3-NDFL declaration for deduction for education for 2013 (PDF)

An example of filling out a 3-NDFL declaration to deduct for your own training. To open, you need Acrobat Reader, Foxit Reader or any other program for opening PDF files.

Sample list of documents for deductions for education (Word)

An example of filling out a list of documents for deductions for training to be sent by mail to the tax office. Microsoft Word version 2003 or higher (or similar program) is required to open.

Sample application for tuition tax refund

An example of filling out an application for a tax refund on training (according to the order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8/182@, which came into force on March 31, 2017). The application is submitted to the tax office along with other documents. It contains an account to which the tax office will return the money to you.

Dear readers, we are pleased to once again provide you with educational material. It will talk about tax deductions for tuition fees. In what order are you required to return the money spent on education and how to write an application for a tax refund?

The article will be useful to those citizens who want to receive a tax refund. Payment for studies is made subject to an agreement with educational institution for the provision of services. From this amount you can deduct personal income tax in the amount of 13%, which will be paid additionally for the taxpayer from the budget.

Attention! Submitting an application is a prerequisite for obtaining a tax deduction from tuition fees.

Application for tax deduction from tuition fees

In a situation where the taxpayer spent money on paying for his own education or close relatives, he has the right to count on some relief. What it is and by whom it is read, we will examine in this chapter. Below we present to your attention a sample application and its completed form, which can be used as an example for its own preparation.

Art. 219 of the Tax Code in paragraphs 1-2 talks about providing a deduction for training.

So, the features of the purpose of the tax deduction for education:

You can receive compensation from the budget when paying for your own education and the education of close relatives (brother, children, wards).
The institution to whose accounts funds are transferred must have a license.
The age of the taxpayer being trained is not limited. It doesn't matter how old you are, as long as you pay taxes, you can claim the benefit.
There is a limit on the amount; an annual limit on expenses is allocated in the amount of 120,000 rubles.
If we're talking about about the education of close relatives of the applicant, then their age should not exceed 24 years and for each of them the maximum expense should be 50,000 rubles, no more.
When transferring funds from the budget maternity capital no deduction is provided.
Only actual expenses are deductible.
Preference is provided only to those citizens who regularly pay with their wages Personal income tax.

On a note! If the payer’s income is less than the funds he paid for training, he will be returned from the budget only the amount actually paid there for the year.

Where to apply

The recipient of the application for a deduction can be either the employer or the tax authority. If the payer intends to resolve the issue through the Federal Tax Service, then you need to be prepared for the fact that the deduction is paid after a year has passed from the moment the payment was made. This period is maintained to determine the amount paid to the budget.

Important! The maximum period within which a person can take advantage of the deduction is three years from the date of payment.

Procedure for submitting an application to the Federal Tax Service:

Collect certificate form 2-NDFL from each place of work.
Filling out the declaration, form 3-NDFL. The column for income and expenditure transactions (including training expenses) is filled in.
Submitting papers to the Federal Tax Service at your place of residence.

Theoretically, applications for deductions do not need to be submitted separately, since the NFL-3 declaration contains the specified deduction. But since this sample document does not provide columns for the payment details by which compensation will be transferred, an application is still necessary.

The law does not establish a standard application form. Therefore, you can write it in any form. A tax inspector cannot refuse to accept a form that contains all the necessary information. But to make it easier for the taxpayer to write an appeal, a certain sample is provided.

The law does not establish a mandatory application form for deductions, however, the tax service has established a certain standard. To avoid disagreements and corrections, it is recommended to submit an application according to the form approved by the Federal Tax Service.

Composition of the application

There is a sample on our website, following which you can fill out the form provided for downloading in form 111251.

An application for a deduction when paying for studies is submitted to the tax office after filling out all the sheets, there are three in total. The first page contains the applicant's details and deduction information. The second sheet is intended for entering bank details, which will be used to transfer refundable funds. The third sheet includes the personal information of the applicant for payment. Passport information + place of registration.

Attention! You can fill in the data by machine, but the signature must be “live” by hand.

TIN (CIT is filled out only by enterprises).
The serial number of the application is in the format “1”, “2”. The number depends on the time you apply; you can submit several applications at a time. If it is necessary to obtain a deduction for several years, two forms are submitted at once; the second or third number may occur if the first applications were not drawn up according to the rules.
Tax office code.
Full name of the applicant. You must enter in block letters.
Link to the Tax Code article, which guarantees a deduction. This is Art. 78 NK.
Overpayment reason code. To deduct tuition fees, enter code “1”.
The payment code is also “1”.
Refund amount. The numbers are aligned to the right edge of the line.

Attention! The amount in the application must match the figures from the personal income tax declaration-3. It fits into line “50”.

Taxable period. It is designated by two letters, two numbers and the year for which compensation is provided. For individuals for 2018, we write “GD.00.2018”, where “GD” is the indicator for citizens, 2018 is the year of study, and “00” is the annual payment period.
OKTMO. It indicates the applicant's region code.
KBK. This line indicates the income code. You can see the twenty-digit number on your tax receipt. If we are talking about previously paid income tax, then we write it in the line “182 101 02010 01 1000 110”.
Number of application pages. We write “01”, “02” or “03” depending on the number of documents attached to the application.

At the very end of the first sheet the code “02” or “03” is placed, depending on whether you are submitting the application personally or through a representative. If you brought it yourself, then put “03” and indicate your phone number + date + signature. When delegating powers to a third party, indicate “02” + full name + data on the power of attorney.

Full name of the applicant;
Passport information.
Bank details:

name of the banking institution;
Bank details;
code "1" + account number.

If necessary, you can get a statement with the details of your card/current account at the bank branch where you opened it

After your full name you need to indicate the code of your identity document:

21 – passport of the Russian Federation;
07 – military ID;
03 – birth certificate;
10 – foreigner’s passport.

Passport data + document code.
The registration address must correspond to the data from the passport.

Attention! If the TIN is filled out on the first page, then the third sheet can be left blank.

Additional documents

As noted above, before submitting the application, a 3-NDFL declaration is submitted. In addition, you need to submit the following documents:

a copy of the training agreement;
a copy of checks and other payment documents that confirm the fact of payment;
a document defining the relationship between the applicant and the person studying at the university.

Question: Can I submit my son's card account if I claimed a deduction?
Answer: No, the account owner's details must match the applicant's details.