Tax deduction for training in a driving school: how to return it and what documents need to be provided

Conditions for receiving a deduction

The procedure for providing a tax deduction is regulated by Art. 219 of the Tax Code of the Russian Federation. You can get it for yourself while receiving education in any form - full-time, evening, part-time, etc. That is, it is provided not only for long multi-month programs at a business school, but also for training in advanced training courses.

If the contract specifies not educational, but other (for example, consulting) services, then you will not be able to claim a tax deduction.

An important condition is that the organization in which you are studying has a license to carry out educational activities. You can check the availability of a license in the Register of the Federal Service for Supervision of Education and Science: enter the document number in the “License Registration Number” field and start the search. If the organization is included in the register, information about it will appear below:

Interface of the consolidated register of licenses of Rosobrnadzor

If you are receiving education from an individual entrepreneur or a foreign business school, then you need to check:

An individual entrepreneur has a license to carry out educational activities (if he attracts teachers to work), or the presence in the unified state register of individual entrepreneurs of information about the implementation of educational activities by an individual entrepreneur who directly carries out educational activities.
A foreign organization has a document confirming the status of an organization carrying out educational activities.

For what type of training can you return personal income tax?

In Art. 219 of the Tax Code of the Russian Federation, devoted to the conditions for providing a social tax deduction from the cost of education, there are no instructions or prohibitions regarding the form of educational institutions and training programs.

This means that the legislation does not make the right to receive a deduction and return of personal income tax dependent on:

from a private or public educational institution;
type of institution carrying out the educational process (school, kindergarten, children's sports school, art school, driving school, foreign language learning center, advanced training courses, etc.);
specifics of training programs - basic or additional;
location of the educational institution - in Russia or abroad.

Which institutions are included in the national education system - see the diagram:

Study the accounting and organizational aspects of the work of educational institutions using the materials posted on our website:

“When educational services are subject to VAT”;
;
“Nomenclature of affairs of an educational institution”.

Limitation periods and restrictions

The maximum period for submitting documents for deduction is three years. Only the taxpayer's personal funds should be used to pay for training (maternity capital or employer money spent on training do not give the right to a deduction).

The maximum amount of expenses for personal training from which the state returns personal income tax is 120,000 rubles. in year. That is, you can receive up to 15,600 rubles for your training. in year. But no more than you paid in income taxes for the year.

If you paid the entire amount at once for a course that lasts several years, then you can only claim a deduction in the year of payment. The state provides the taxpayer with a deduction for the income of the tax period in which the taxpayer actually paid for the education. If the deduction cannot be used in full in one tax period, the balance is not carried forward to the next tax period.

How to calculate your education tax deduction:

An example of calculating a tax deduction from the Federal Tax Service website

If you also plan to receive deductions for treatment (except for expensive ones), payment of contributions to the funded part of a labor pension, voluntary pension insurance and non-state pension provision, as well as undergoing an independent assessment of your qualifications, then the deduction for training will be considered in conjunction with them.

How to fill out the 3-NDFL declaration when receiving a deduction

You can fill out the declaration either manually or using the appropriate program. It is not necessary to contact an experienced accountant with this question. It is possible to fill out the required fields without errors independently. Let's consider the details of the electronic version of the document required to receive a deduction for training at a driving school:

Install the program “Declaration 2020” or “Declaration 2021”, depending on the year for which the report is being submitted. These are publicly available on the tax office website.
Enter the requested data in the “Information about the declarant” and “Setting conditions” sections.
Use the 2-NDFL certificate to fill out the column “Income received in the Russian Federation.” In addition to information about wages, vacation pay, sick leave and other payments for the entire year, you must add employer details. After entering all the data, you need to calculate the total amounts and enter them in the appropriate window at the bottom of the tab.
On the “Deductions” tab, use the “Social” button. If you studied at a driving school yourself, fill in the “your own training” field. In this case, you need to pay the full amount spent, even if it is more than 120,000 rubles. If you plan to receive a deduction for your child’s education, you need to click on the green plus on the right and deposit the real amount. When generating the declaration, the numbers are automatically adjusted to the required ones (those that are too large are reduced to 120 and 50 thousand rubles, respectively).
At the top of the program, click "Save" and print the document.
At the bottom of the first sheet, manually fill out the line “with the attachment of supporting documents or their copies on ... sheets.” Here you need to indicate the number of documents attached to the report.
Place a date and signature on all pages.

The IRS never notifies taxpayers about the possibility of receiving a tuition deduction. If a person applies with the established package of documents, he is paid the due amount. If not, after 3 years the money remains irrevocably on the state balance sheet. Therefore, it is very important to know your rights and obligations and take advantage of profitable opportunities in a timely manner.

Set of documents

To receive a tax deduction, prepare a set of documents:

Tax return in form 3-NDFL (and 2-NDFL, which may be required to fill out the declaration).
A copy of the training agreement with appendices and additional agreements to it (if concluded).
A copy of the license of the educational organization (if its details are not included in the contract) or another relevant document.
Copies of payment documents confirming payment for training (cash receipts, receipts, payment orders).
Application for personal income tax refund.
A copy of your passport.

Important: The Tax Service may request the originals of your documents.

Results

The 3-NDFL tax return and the refund for studies are interconnected—without 3-NDFL, it will not be possible to return part of the money spent on education. The declaration must be accompanied by an agreement and payment receipts, as well as a copy of a passport or other identification document.

Income tax can be returned only if you have legally received income, taxed at a rate of 13%, from which personal income tax deductions are made to the budget.
The place of study, as well as the private or public form of the educational institution does not matter. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to get a tax deduction for education

You can apply for a tax deduction for training at the Federal Tax Service or through your employing company.

To the Federal Tax Service at your place of residence

The deduction may be provided by the tax office at your place of residence at the end of the calendar year in which the tuition was paid.

You can apply for a deduction by mail, in person, or online in your taxpayer account. In the case of online submission, you do not need to go to the Federal Tax Service yourself, provided that you already have access to your account (for example, through a confirmed account on State Services). Read about how to get it here.

Fill out the tax return in form 3-NDFL. Tax officials recommend doing this in the “Taxpayer’s Personal Account for Individuals” on the Federal Tax Service website. To fill out the declaration, you may need a 2-NDFL certificate, which is obtained from your employer.
Prepare a set of documents (see above).
Submit the declaration and a set of documents to the tax authority at your place of residence. If you go in person, take with you original documents (training agreement, checks, birth certificates, confirmation of full-time education for children and relatives).

The Federal Tax Service makes a decision on the return of personal income tax within three months from the date of submission of documents. It will take another month to pay the money.

Through your employer

You can receive a deduction for training before the end of the tax period in which you paid for training. To do this, contact your employer, having previously received a notification from the tax authorities about the right to deduction.

Prepare a set of documents that confirm your right to receive a deduction (in this case, a declaration is not needed).
Submit to the Federal Tax Service at your place of residence an application for receipt of notification of the right to deduction and copies of documents. Recommended application form.
After 30 days you will receive a notification from the Federal Tax Service.
Give notice to your employer. Based on this document, the company will not withhold 13% personal income tax from you. That is, when you apply through your employer, you will receive a deduction in addition to your salary until the entire amount allotted to you is exhausted.

The procedure for employers to train their employees

The employee’s responsibilities include working for a certain period of time after completing training, and the terms are established in the contract only if it also specifies the employer’s obligation to pay for the employee’s training, which may result in mandatory reimbursement of the cost of training upon dismissal. In this case, it practically does not matter where the knowledge is acquired or the process of advanced training, which can be either the organization itself or a special educational institution.

In addition, the one who undertakes to pay tuition has every right to conclude a student-type agreement with an applicant for a certain position, on the basis of which the entire educational process takes place. In this case, in the event of dismissal, the collection of money for training from the employee is carried out in accordance with the employer’s requirement.

Events may develop differently if the employer pays for the employee’s training in a special educational institution, which is confirmed by the contract, and the one who is entrusted with the financial component receives his own civil benefit as a result of this event, but this document implies that the employer will be paid compensation for training upon dismissal. After completing the training, the employer enters into an employment contract with such an employee, valid for a certain period, which, in accordance with the law, must stipulate that the employee must work for the employer for a certain period of time to compensate for the education received.

How to get a set of documents at the Russian School of Management

If you have completed a professional development program (lasting 16 hours or more), then, subject to other conditions, you have the right to receive a tax deduction within three years from the date of payment. Save all the papers that remain: the agreement and payment documents. A copy of the license of the Russian School of Management can be downloaded here.

For questions related to documents for studying at the Russian School of Management, please contact | 8 800 100-02-03

Features of obtaining tax deductions for children and relatives

You can also claim a tax deduction if you taught:

Your children under the age of 24, under your guardianship until the age of 18, as well as those who were under your guardianship under the age of 24 (only in full-time education).
A brother or sister under the age of 24, including if you have only one common parent (full-time students only).

Important: age is calculated at the time of payment for training.

The amount for the child’s education from which the deduction is calculated is 50,000 rubles. (if both parents paid, the limit is not doubled, but divided between them; for two children they give a limit for both). That is, for one child you can get 6,500 rubles. in year.

Important: money spent on the education of children and wards cannot be combined with the costs of other services for which deductions are due.

To apply for a deduction for children, a brother or sister, add to the set of documents:

A copy of a document confirming the degree of relationship and age of the student (for example, a birth certificate).
A copy of the document confirming guardianship or trusteeship.
A copy of a document confirming full-time study (for example, a certificate from an educational institution).

Remember

Only those who work “in white” can count on a tax deduction for education.
You can receive a deduction for yourself for any form of training. An important condition is that the educational organization has a license.
You can receive a deduction not only for yourself, but also for the education of children, wards, brothers and sisters under the age of 24, but only in full-time education.
The statute of limitations for receiving a deduction is three years from the date of payment for tuition.
The maximum amount from which personal income tax is returned is 120,000 rubles. and 50,000 rub. when teaching children. That is, you can get 15,600 rubles for your training. per year, and for a child - 6,500 rubles.
You can submit an application for a deduction to the Federal Tax Service at your place of residence or through your employer. There are three options for submitting to the Federal Tax Service: online (the most convenient), in person and by mail. When submitting an application through your employer, you will still have to go to the Federal Tax Service to request a notification of your right to a deduction, and then to pick up this notification.
The set of documents for receiving a deduction for yourself includes: a tax return in form 3-NDFL (not needed if you receive a deduction through an employer), a copy of the training agreement, a copy of the license of the educational organization, copies of payment documents, an application for a personal income tax refund, a copy of the passport. Keep originals of all documents

See also: Advantages of the Russian School of Management Ivan Ilyin Chief Editor of the Russian School of Management