A working citizen of the Russian Federation, receiving a paid education or paying for the education of his non-working children under the age of 24, has the opportunity to return part of the money spent for these purposes. The state grants him the right to receive the so-called social tax deduction. To do this, you need to contact the tax authority at the place of registration with a set of documents and a completed declaration.
It is necessary
- - a computer with Internet access;
- - calculator;
- - the program "Declaration" from the official website of the Federal Tax Service of the Russian Federation (http://nalog.ru/).
It is not at all difficult to fill in the declaration form No. 3-NDFL. To do this, take the forms from the tax office at your place of residence and fill them in according to the sample presented at the stands. You can also fill out the declaration electronically. Go on the Internet to the official website of the Federal Tax Service of the Russian Federation by following the link http://nalog.ru/. Download the free program "Declaration" by choosing the year you need.
Before filling out the form, prepare all the documents necessary for submission to the tax authority: passport; an agreement you have entered into with an educational institution (copy and original); documents confirming your training expenses (copies and originals of receipts, payment orders); documents that confirm the degree of relationship (a copy of the birth certificate of children, if necessary, a copy of the marriage certificate); a certificate of income for the corresponding year in the form No. 2-NDFL (the employer must issue it to you).
Run the Declaration program on your computer. The program will open on the "Specify conditions" tab. Fill in all the blank lines, indicating the inspection number (select from the opened directory by clicking on the box next to the line), check the boxes.
Go to the tab below “Information about the declarant”. Fill in the lines in it: full name, passport data, TIN (it is indicated in your income statement). Here, click on the square with the image of the house and go to the tab "Information about the place of residence."
Specify in the lines all the necessary information and click on the tab called "Income received in the Russian Federation". Fill in all the required lines of the tab, indicating the sources of payments and income by month (on an accrual basis), according to your certificate of form No. 2-NDFL. Please note that you must be on the 13% Income Tax page.
Go to the "Deductions" tab and indicate the standard tax deductions you are entitled to, according to the certificate of Form No. 2-NDFL. Here, click on the box with the red flag “Social tax deductions” and check the box before the line “Grant social tax deductions”. According to the receipts and the agreement with the educational institution, indicate in the required lines the amounts that you spent on training.
In the top line of the program window, click on the "View" tab. The program will show you for checking all the completed pages of the declaration of the form No. 3-NDFL. Check and, if you made a mistake somewhere, go back to the desired tab and fix it.