Table of contents:
- Who is eligible for a deduction
- Documents required for registration of a return for a child's education
- Calculation example
Video: The size of the social deduction for the education of a child in 2020
2023 Author: James Gerald | [email protected]. Last modified: 2023-05-24 12:31
In 2020, all citizens who are taxpayers have the right to receive a social deduction for the education of a child. "And what is this payment?" - many will ask. Deduction is called the refund of tax on the amount that was spent from their income on the education of children, their own education.
Who is eligible for a deduction
The social tax deduction for the education of a child in 2020, the maximum value of which is set by the government, is provided to the following categories of persons:
- A student who pays for education on his own. This can be any form of study - full-time, part-time, evening, etc. The only condition is official earnings, which are taxed.
- A parent who pays for the education of a child under 24 years of age. This rule applies only to full-time education.
- A guardian who pays for the education of a ward until the age of 18. This applies only to daytime education.
- Former guardians who paid for educational services after the end of guardianship (up to 24 years old) may qualify for the payment. The rule applies only to full-time education.
- Brothers and sisters. Up to 24 years old. They can be full-blooded (having a common father and mother) and half-brothers (having only one common parent).
A deduction can be obtained for teaching a child not only in universities, but also in kindergartens, schools, refresher courses, centers for the study of foreign languages, children's circles, driving schools. In this case, only one condition must be met. The educational institution must be licensed accordingly. The same rule applies not only to domestic, but also to foreign organizations.
Not only those parents whose children receive their first education, but also the second (subsequent) education, can apply for a social deduction for the education of a child. As a rule, the first higher education is paid by mothers and fathers (guardians), so payments are made to them. But with subsequent formations, the situation is different. Basically, students pay their bills themselves. If they work officially and pay for their studies on their own, then a refund is quite possible.
Citizens of retirement age who have official taxable income can also receive a refund for their tuition fees, but only for their children. This rule does not apply to grandchildren and granddaughters.
Women who are on maternity leave cannot qualify for payments, since child benefits are not taxed. The only way out of this situation is to reissue the contract with the university for a husband, brother, sister, who have an official income.
Interesting! These social benefits can be received from the state in 2020
Documents required for registration of a return for a child's education
It is worth noting that the maximum amount of expenses for the education of one's own or ward children, taken into account when calculating the social deduction, in 2020 is 50,000 rubles (per year).
120,000 rubles per year - the largest amount of expenses for their own education, or for a brother and sister. This takes into account other costs of a citizen paying taxes associated with such costs:
- treatment (except for expensive);
- voluntary pension provision;
- payment of additional insurance contributions for the funded part of the labor pension;
- non-state pension insurance;
- passing an independent assessment of professional qualifications.
Documents that must be provided in order to receive a refund of part of the tuition fees:
- an agreement concluded with an educational institution for the provision of educational services with relevant annexes and agreements;
- license - in the absence of its details in the contract, or another document confirming its existence;
- availability of checks, payment orders (copies and originals);
- if there was an increase in the amount of tuition fees, then an appropriate document should be provided, a certificate confirming the increase in tariffs.
If payment is made by a guardian or brother, sister, then the following documents should be provided:
- birth certificate of the ward child (brother, sister);
- a certificate confirming full-time studies in the relevant year;
- a document that confirms the fact of guardianship and trusteeship;
- a document proving kinship with a sister and brother.
You need to apply for a payment to the tax office at your place of residence. There you will be provided with a personal income tax-3 declaration, which you will need to fill out according to the sample. Be sure to provide a certificate from the place of work 2-NDFL.
The limitation period is 3 years. In 2020, citizens have the right to refund 13% of the amount spent between 2017 and 2019. There are no specific deadlines for filing a declaration. You can apply throughout the year.
It is worth noting that after filing the declaration, a thorough check is carried out, which can take 3 months. After confirming the right to social payments, the money is transferred to the citizen's account within 30 days.
Interesting! What payments are due to single mothers in 2020
In 2019, Akimova L. G. paid for the education of her son at the university in the full-time department 120,000 rubles. The citizen has drawn up a contract with an educational institution for herself. On a monthly basis, Akimova made the payment in person. She has all the checks and payment documents in her hands. In 2019, the official salary of a citizen was 20,000 rubles (personal income tax - 31,200 rubles per year).
The limit for one child is 50,000 rubles. Accordingly, L. G. will be able to return the following amount: 50,000 rubles * 13% = 6,500 rubles. For the year, Akimova's income tax is more than this amount, so she has the right to receive all the money. But she will be able to apply only in 2020.
An example of filling out the personal income tax-3 declaration is clearly demonstrated in the video: