University tax refund. Documents for the tuition tax deduction: main and additional list of documentation

If your child has a paid form of education, then filing a tax deduction will make it possible to return some amount to your wallet. Find out who is entitled to the payment and how to get a tax deduction for tuition for an employed citizen of the Russian Federation.

Tuition tax deduction

There is an article in the legislation of the country that provides for the possible return of compensation from the amount that a person spent on his own or the education of a child. A tuition tax deduction is the tax-free portion of income spent on tuition at a university or course. If a person works in an official job, then a refund of income tax for tuition from the amount accumulated and paid earlier is possible in the amount of not more than 13%.

Those payers who:

• can present official documents on payment (check, receipt, where it is indicated where and for what purpose the funds were sent);
• paid for studies in a commercial or government institution;
• officially employed - this condition is mandatory, a person who is not registered at the enterprise has no right to compensation;
• pay taxes regularly (if a person works in an organization, then the accounting department deals with this issue; if an individual entrepreneur, then you should take care of this yourself).

In what cases can you get

Grounds for receiving a refund of tuition income tax:

• payment for the services of educational organizations in which the citizen himself personally took courses or an educational program;
• tuition fees for children (up to 24 years old);
• social expenses for the education of a brother or sister in full-time (up to 24 years);
• all payment documents are issued to a citizen who wants to receive a personal income tax refund;
• reimbursement of compensation without any restrictions occurs if you draw it up for yourself. If you receive for relatives (children, brothers, sisters), then you can compensate for the cost of studying only if the person studied full-time and his age is not more than 24 years old;
• if a person studied at an official educational institution (university, institute, technical school, driving school).

Documents for tuition tax refund

To receive a certain amount of compensation from the state, you need to prepare all the documents for the tuition tax deduction. List of required documentation:

1. Completed personal income tax return. Time frame - the year in which the tuition was paid. The form and sample can be found in the inspection, which is located at the place of residence or on the website of the Federal Tax Service. Also on the website of the Federal Tax Service you can download a special program that is convenient for filling out the declaration yourself at home.
2. Agreement with an educational organization (photocopy). The presence of this agreement is the identification of the payer and confirmation of payment. The text should take into account the full amount of payment and the full name of the citizen. If the payment has changed, then all certificates with the changed cost must be attached.
3. Information about the form of human education. A document of this type is needed if the form is not specified in the contract.
4. Certificates that confirm the expenses for education (checks, warrant, bank receipts) taking into account personal data.
5. Birth certificate (photocopy). To apply for a tuition tax refund for a child or sibling, you need a birth certificate that confirms your family relationship with him.
6. Documents on guardianship or guardianship.
7. An application for the return of personal income tax with the bank details of the current account where the compensation should be returned.

If a person presents the inspector with uncertified copies of documents by a notary, then they must be submitted along with the originals. When applying for a refund, you must write an application on behalf of the person who claims the payment. Deductions are due for the entire period of education, taking into account academic leave, if the student was in it for a certain period.

How to get income tax refund

Algorithm of actions when applying for compensation for education at a university:

1. You need to think about how to return the tuition tax at the institute in advance. Keep all certificates that indicate payment and relationship with the educational organization (agreement, checks, receipts, warrant) and make copies of them.
2. If you are in the process of processing child benefit, then only you should be listed on the receipts as the payer.
3. At the end of the paid study period, collect all documents that confirm income and payment of taxes (personal income tax certificate from a tax agent, checks, bank receipts).
4. Complete your income tax return. It is more convenient to do this through the program downloaded from the official website of the Federal Tax Service, and fill in all the required fields. Print the finished result, put your signature.
5. At the appointment with the tax inspector at the place of residence, write an application on your behalf with a request to receive a deduction for study.
6. Enter the details of the current account where you want to return your money.
7. Submit everything collected to your inspector or send it by mail. When going to the institution yourself, be sure to make copies of all documents, and when sending an email with a return receipt receipt, leave a note with a description of all attached files.

Tax expiration date

The money is credited to the taxpayer's account within a period of 2-4 months from the date of submission of documents and written application. This period is determined by the duration of the verification of all files provided by you. The amount of compensation received depends on the cost of education at the university and on the income of a citizen of the Russian Federation for the last year, which he indicated when filling out the declaration.

How to calculate the tuition tax deduction

For the calculation you will need:

• receipts for tuition fees;
• tax code of the Russian Federation;
• certificate 2-NDFL;
• calculator.

Step by step counting algorithm:

1. When you have all the necessary certificates with seals, signatures, receipts for payment, extracts to provide, then you need to calculate the return, taking into account your income and education costs.
2. The legislation ensures that the maximum tax deduction base is 50 thousand rubles. A citizen who has completed the declaration will receive a refund of tuition income tax in the amount of 6,500 rubles, which will be 13% of the above amount.
3. If the amount of expenses for education is less than 50 thousand, and income is less than expenses, then the calculation formula is as follows: the product of the amount of income by 13%.
4. When the expense and income are greater than the maximum size of the base, then the calculation formula is as follows: the product of 50 thousand rubles by the personal income tax rate.
5. If expenses are more than 50 thousand rubles, and income is less than the maximum base, then the reimbursement of the deduction amount is calculated as follows: multiplying the amount of income by 13%.

Video: 13 percent back on tuition

Education is a matter of national importance, paying taxes even more so. Therefore, the state in the Russian Federation financially stimulates those who study on their own and at the same time are a conscientious taxpayer. Citizens of the country have the opportunity to return part of the funds spent on their own education, as well as on educational services for certain categories of relatives. We will talk about what a tax deduction for tuition is, what is its size, who is entitled to it and what documents need to be issued for this in this article.

Any person who officially pays personal income tax (PIT) in Russia can count on a tax deduction for tuition (it belongs to social ones). By giving 13% of each salary to the state, you can get some of this money back if you conclude an agreement for the provision of educational services. And both for yourself and your children and even a sister or brother.

The following categories of taxpayers can count on a tax refund for tuition benefits:

• citizens of the Russian Federation paying personal income tax;
• pensioners who worked in the year for which the tax deduction is issued;
• foreign residents of the Russian Federation (spend in Russia over 180 days a year and pay personal income tax).

In what cases can I apply for a tuition deduction?

As with any other social deduction, the tax is returned to the person whose name is indicated in the contract for the provision of services as a payer.

The Tax Code of the Russian Federation (Article 119) spells out several grounds on which the right to a tuition deduction appears. Among them:

1 Own training.

Now the tax legislation does not limit the form of education in any way: you can get education at the daytime, evening, correspondence, remote department of a university or a secondary specialized educational institution, take short-term courses (advanced training, mastering a new profession), study at a driving school, participate in trainings, and so on. Further. The main thing is that the educational institution has a license for educational activities. Interestingly, the deduction can also be obtained for education outside the Russian Federation - a notarized translation of the license is required.

2 Teaching a child under the age of 24.

note You can get a tax deduction for the education of a child only if he studies full-time. As in the case of an adult, personal income tax can be returned for the education of the offspring at any educational institution that has a license. These can be vocational training courses, a private kindergarten (the amount spent specifically on training programs is allocated from the total payment under the contract; food and care are not included in it), additional education schools - music, art, etc. If the child was engaged with a tutor, he must be an individual entrepreneur on the patent taxation system.

In this case, the rule also applies: the child should study only full-time. There are two gradations: before reaching the age of 18, you make a deduction for the education of the ward (guardian). When the latter reaches the age of majority, the documents indicate “former ward / ward”.

4 Education of a brother or sister until they reach the age of 24.

A mandatory requirement is full-time education. A brother or sister can be either full-blooded (from a common mother and father) or half-blooded (for example, your mother's son from her second husband).

There is no deduction for the education of a spouse, as well as non-close relatives (nephews, grandchildren, grandparents, and so on). The state will not return money for education at the expense of maternity capital. An employer-directed tuition deduction can be issued if you are contractually obligated to reimburse the funds spent on your education.

The amount of the tuition tax deduction

The calculation of the tuition tax refund amount is carried out in the same way as for any other personal income tax deduction. Since 13% of the costs are returned, you take the amount spent on educational services and multiply it by 0.13. There are two restrictions. First, you cannot receive more than you paid in income tax in the year you completed your studies. Secondly, there is an upper threshold for deduction for educational services.

Unlike the deduction for treatment, where the maximum amount of personal income tax refund depends on the cost of the services provided, in the case of education there are several gradations of tax deduction depending on the categories of students.

• 120,000 rubles - for their own education, as well as for the education of brothers and sisters.

For example, in the reporting year you earned 800,000 rubles, paying 104,000 rubles of personal income tax from them. Even if you spent, say, 200,000 rubles on your own training, the tax will be returned only from 120,000 rubles (you will receive 13% of this amount - 15,600 rubles). Another important point: 120 thousand rubles is the maximum amount for all social deductions provided in the reporting year. That is, if you make a deduction for both treatment and education, you will be refunded at most 15,600 rubles. in total (how exactly to distribute these deductions in the declaration is up to you, the total amount will not change).

• 50,000 rubles - for the education of children and wards.

If you make deductions for both children and yourself, the maximum amount of the tax benefit for the education of a son or daughter still cannot be more than 50,000 rubles, and the total amount - no more than 120,000 rubles.

Citizen G. in 2017 spent 121,000 rubles on his studies at the university. His income in the same year amounted to 761,000 rubles. The maximum deduction that G. can count on is 120,000 rubles. Tax refundable 120,000 * 0.13 = 15,600 rubles.

Citizen S. in 2017 spent 54,000 rubles on teaching his son in foreign language courses. In addition, he underwent a course of treatment in a sanatorium for 54,000 rubles. S.'s income in the reporting year amounted to 593,000 rubles. He is entitled to a tax deduction for his son's education in the amount of 50,000 rubles and a deduction for treatment in the amount of 54,000 rubles. Total tax refundable: (50,000 * 0.13) + (54,000 * 0.13) = 13,520. Unfortunately, it is not possible to transfer the excess amount from the "children's" deduction to the unused balance of the treatment deduction.

How to get a tax deduction for tuition: step by step instructions

There are two options for claiming the tuition tax deduction. This can be done through the tax office in your place of residence, as well as through your employer. Both methods have common points, there are also differences.

Method #1. Tax refund through the tax office

If you choose this option, you will receive the entire amount at once. You can apply for a tax deduction for tuition through the IFTS at any time within three years from the year you received the educational service. Let's say that in 2017 you were trained at a driving school. In this regard, you can declare your desire to return part of the tax paid in 2017 until the end of 2020. There is only one rule: personal income tax must be paid in the same year when the training was conducted. If in 2017 you were, say, on maternity leave and did not pay personal income tax, then no tax payments in the future will help you receive a deduction for 2017.

1 Collection of necessary documents.

The standard package of documents for filing a tax deduction for tuition includes:

• Copy of Russian passport
• Tax return form 3-NDFL. Next, there will be a section with detailed step-by-step instructions on how to fill out and submit a declaration through the tax website.
• A certificate of income for all places of work in the reporting year, where the employer paid income tax for you (Form 2-NDFL), is issued by the accounting department of the organization where you worked. Certificates must be provided both at the main place of work, and in the case of part-time employment.
• A copy of the agreement with the educational institution in the name of the payer. This is highly desirable, because if your child is studying, and the agreement is concluded between him and the educational institution, it may be difficult to return personal income tax. How to overcome them - in the "Frequently Asked Questions" section.
• A copy of the license of the educational organization, certified by the seal of this organization. However, the website of the Federal Tax Service notes that if there is information about the license in the contract, you do not need to attach a copy of it.
• Copies of receipts, checks or other payment documents confirming the payment for educational services.
• An application to the IFTS with a request to return the amount of tax and details where it should be transferred.

If the deduction is issued for the education of children, wards, a brother or sister, you must also attach:

• A copy of the document confirming the relationship with the recipient of educational services. This may be a birth certificate of a child, similar documents for oneself, a brother or sister, an agreement on the establishment of guardianship (guardianship), in which relatives are mentioned.
• Certificate of the form of study (if the full-time form is not specified directly in the contract).

The package of documents must be submitted to the IFTS at the place of your registration. If you are registered in one locality, but live in another (located in the area of ​​​​responsibility of another IFTS), you will either have to go or send documents in another way. You can find the address of your inspection using a special service of the Federal Tax Service: https://service.nalog.ru/addrno.do.

1. Personal transfer of documents at the office of the tax inspectorate. You must take original documents with you (passport, contracts, birth certificates). The tax office will certify your copies and tell you if all the documents are in place. Most often, even if there is a shortage of any paper, the package is accepted and allowed to “deliver” the document a little later (but not earlier than the start of the desk audit). Please note: your papers will be checked not by those employees who accept documents in the office. Therefore, it makes no sense to explain to them the absence of any supporting documents. It is better to come another time, having prepared properly.
2. Send documents by Russian Post by registered mail with notification. In this case, an inventory of the papers enclosed in the envelope should be drawn up.
3. Submit a package of documents to the IFTS through a trustee. To do this, you will need to issue a power of attorney.
4. Submit documents electronically. The most convenient way, but in this case you need to fill out the declaration yourself and send it through the taxpayer's personal account. Below is a video instruction on how to do this through the tax website.

3 Tax refund.

The maximum period for the return of personal income tax for a tax deduction is 120 days (90 days for a desk audit of the declaration and 30 days for the transfer of funds according to the applicant's details).

Method #2. Tax refund through employer

In this case, you will receive a tax refund not at a time, but “in installments”, in parts, in the form of a salary from which personal income tax is not withheld. The advantage is that you do not need to wait for the end of the year, you can issue a deduction immediately after paying for the tuition. The procedure is as follows:

1 Preparation of documents.

Unlike the package of documents submitted to the IFTS for receiving a deduction through the tax, in this case the list of papers will be shorter. You do not need a declaration in the form of 3-personal income tax, as well as a certificate of income at the place of work where you are going to return the tax. The application is not filled out for a tax refund, but for issuing a notice to the employer. The essence of the procedure is that the tax office checks the documents and confirms: yes, indeed, this citizen is entitled to a tax deduction by law.

2 Submission of documents to the tax office.

Documents are transferred to the IFTS at the place of residence in the same ways as when applying for a tax refund through the tax office: in person, by mail, in electronic form through a personal account on nalog.ru or through a proxy. Within 30 days, the IFTS must issue you a notice to your employer that you are eligible for a tax deduction.

3 Send notice to employer.

The notification, along with an application for a deduction (a sample is available on the nalog.ru website), is submitted to the accounting department of your employer. Further, all calculations are made there. You will start receiving a salary increased by 13% (due to the fact that personal income tax is no longer withheld), from the month of notification until the deduction is exhausted or the year ends. If the amount of the deduction has not been exhausted, and the year has ended, you can apply for the balance of the tax overpayment through the IFTS. To do this, all the actions mentioned for method No. 1 are performed.

Video instruction for filling out the 3-NDFL declaration

Video: How to fill out a 3-personal income tax return for a tuition tax refund

Video: How to fill out an application for a personal income tax refund

Video: How to send 3-NDFL through the Taxpayer's Personal Account in 5 minutes

You can receive a deduction for the education of a child only if educational services were provided at the expense of the taxpayer's own funds.

You can apply for a personal income tax refund for the education of a child under the age of 24 - both native and adopted or ward. It is allowed to make a deduction for several children, within the total limit of 50,000 rubles and the income tax you paid (that is, you will be refunded at most 13% of 50 thousand rubles - 6500 rubles).

Education must be carried out on a full-time basis, in an educational institution of any form of ownership (both public and private), in Russia or abroad.

Note! A parent must be indicated in the contract as a customer of educational services and a payer (mother or father - it doesn’t matter, under Russian law these costs are considered joint). If you “blundered” at the stage of concluding the contract, and the customer indicates a child in it, the situation can be corrected by submitting payment documents issued in your name. For example, a receipt from the bank in which you paid for the next semester for your offspring.

In 2017 Ivanova A.M. concluded an agreement for the education of her daughter at the full-time department of the university. The cost of training in the first year was 125,000 rubles. Ivanova is on maternity leave and no personal income tax was transferred for her in 2017. Her husband Ivanov N.M. issued a deduction for himself, attaching a marriage certificate to the submitted documents. Since in 2017 his official income was 260,000 rubles, he received the maximum deduction - 50,000 rubles, returning 13% of this amount - 6,500 rubles.

We receive a deduction for the education of a brother / sister

The deduction for the education of full and half brothers and sisters can be received in the same amount as for oneself (up to 120,000 rubles). But the right to a tax refund is valid only until the brother or sister turns 24 years old. As in the case of children, a brother or sister must necessarily study full-time. The place of study is not of fundamental importance, it can be located in Russia or abroad. A necessary requirement is a license from the country in which the educational organization is registered. A certified copy of this document must be provided to the tax authorities.

You will prove your relationship with a brother or sister with the help of birth certificates - your own and your brother / sister. In rare cases, the IFTS may require other supporting documents (court decisions on the divorce of parents, decisions of guardianship and guardianship authorities, and so on.

Note! In the contract for the provision of educational services, the customer must indicate you. If the document was signed by a brother / sister, then receipts should be issued for you to pay for their education.

In 2015, Aleksey P. paid 400,000 rubles for the education of his then 18-year-old sister in full-time university education for 4 years. In 2018, he decided to get a tax deduction. All the conditions were suitable: the three-year period had not passed, P.'s income in 2015 amounted to 930,000 rubles, all documents on kinship with his sister (birth certificates) were available. The sister did not reach the age of 24.

The maximum amount due to Alexey P. to be returned is 15,600 rubles (13% of 120,000 rubles.- he is entitled to a deduction only for the year in which he paid the tuition fee). This amount could be much more if he, say, put his money on and paid for his sister's educationeverya year for 100,000 rubles. Then you could get 15,600 rubles. for 2015, 2016 and 2017, and in 2019 to issue for the current year. In total, P. could return 62,400 rubles.

FAQ

There are no legal limits on the number of tuition deductions. You have the right to file a personal income tax return every year if you used educational services that fall under all the requirements of the Tax Code. There are restrictions only on the amount: 120,000 rubles for yourself, brothers and sisters, 50,000 rubles for children and wards. Unused in the current year, the social deduction is not carried over to the next year. Also, the deduction cannot be carried over to the next year if the tuition costs were higher than the maximum amount for the tax credit.

Muscovite Alexander O. paid 111,500 rubles for his studies at the university in 2017. Personal income tax, which was transferred to the tax office at O.'s place of work in 2017, amounted to 12,500 rubles (a citizen received a significant part of the salary “in an envelope”). Accordingly, instead of the 13% due to him from 111,500 rubles (14,495 rubles), he received a personal income tax refund in the amount paid - 12,500 rubles.

Marianna N. in 2016 took paid advanced training courses for 49,000 rubles, training in a driving school (38,000 rubles), and also paid for her daughter's education in the amount of 84,000 rubles. The total amount spent on training in 2016 amounted to 171,000 rubles. N. decided to issue the maximum deduction (50,000 rubles) for her daughter's education, and for the remaining limit (120,000 - 50,000 = 70,000 rubles) to issue a deduction for her expenses. The total tax refund amounted to (50,000 rubles * 0.13) + (70,000 rubles * 0.13) = 15,600 rubles. Part of the expenses for the daughter (84,000 - 50,000 \u003d 34,000 rubles) and for their education (49,000 + 38,000 - 70,000 \u003d 17,000 rubles) will not be covered by the deduction, as they go beyond its maximum limits. These amounts cannot be transferred to the next year, they simply “burn out”.

I am the mother of a full-time student. The contract is in my name, and the receipts are in the name of my son. Can I get a deduction for his education?

In the letter of the Federal Tax Service of the Russian Federation dated August 31, 2006 No. SAE-6-04 / [email protected] it is stated that in your case, the parents have the right to receive a tax deduction if they prove that the son made the payment on behalf of the father or mother. To do this, you need to attach a free-form application to the standard package of documents in which you instruct your son to complete the operation of paying for tuition using your funds.

- The contract is issued for the daughter, and the receipts for the father. Can the father receive a tax deduction in this case?

Clause 1 of Article 219 of the Tax Code of the Russian Federation connects the receipt of a deduction with the fact that the taxpayer submits documents confirming his expenses for education. If the father submits such documents to the IFTS, then he receives the right to a deduction, regardless of who the contract with the educational organization is for. If there is a copy of the license, and the training is full-time, the deduction for one of the parents will be provided without problems.

Are there any chances to get a deduction for my son's studies if both the contract and the receipts are drawn up for him, although I actually paid?

The taxpayer has the right to receive a deduction if he himself paid for the education, and this can be confirmed by any documents. The bank or payment system will not alter receipts. But an agreement with an educational organization can be altered - at least it is easier to negotiate with representatives of the university than with a banking organization. The customer is the one who will receive the deduction (in this case, the father). Further, the procedure is the same as in the case of receiving a deduction by parents-customers of educational services for a son who himself paid for education (see above)

Can my second husband, who is neither the father nor guardian of the child, receive a tax deduction for his son's education?

Article 219 lists all categories of persons who are entitled to a personal income tax refund for educating children. This:

• The mother and father of the student.
• Guardian and his wife (husband).
• Brothers and sisters of the recipient of educational services.

I turn 24 in the middle of a school year that I have already paid in full. How will the tax deduction be calculated?

The Ministry of Finance of the Russian Federation, in its letter dated October 12, 2010 No. 03-04-05 / 7-617, established that if the age of 24 has come and education in an educational organization continues, the deduction is provided for the entire calendar year. Another thing is if the age has passed and the university is finished. Then the deduction ceases to be valid from the month following the one in which the training was completed. Some accountants ask an employee for two certificates for a student child: at the beginning of the school year and at the end of the semester. If a student is expelled, the right of deduction for parents ceases.

For three years now I have been receiving both social and property tax deductions (for the purchased apartment). How best to arrange such a neighborhood in order to get the greatest benefit?

It is most logical to first issue a deduction for tuition, and for the remaining personal income tax - a deduction for an apartment. If you do the opposite, then the returned amount will remain the same, but the remaining social deduction will “burn out”. The rest of the property deduction can be carried over to the next year.

Golubev M.N. in 2016 and 2017 he received an income of 430,000 rubles, paying 55,900 rubles of personal income tax from it every year. In 2016, Golubev bought an apartment for 1.6 million rubles. For 2016, Golubev returned all 55,900 rubles of personal income tax paid that year. The balance of the property deduction in the amount of 1,600,000 - 430,000 \u003d 1,170,000 rubles. has been postponed to 2017. In 2017, Golubev studied at a driving school, spending 28,000 rubles on this. Making tax deductions for 2017, the citizen decided first of all to make a social deduction. Balance of 340,000 (annual income) - 28,000 (tuition deduction) = 312,000 rubles. was filed as a property deduction. Thus, Golubev received back all 55,900 rubles of his personal income tax, and the balance of the property deduction in the amount of 1,170,000 - 312,000 = 858,000 rubles was transferred to 2018.

Conclusion

Tuition tax deduction is an opportunity to receive compensation from the state for part of the funds spent on education. The main conditions are the paid personal income tax, training at your own expense in a licensed educational organization and the availability of supporting documents.

The deduction is granted for paid education in universities, secondary specialized educational institutions, schools, kindergartens, courses, driving schools, and so on - wherever there is a license received from the Ministry of Education. This list includes both Russian and foreign organizations - they must also have a license from government agencies.

The tax benefit applies both to the taxpayers themselves and to the education of their children, wards (guardians), brothers and sisters. The difference is only in the amount of the deduction: for yourself and siblings - up to 120,000 rubles, for children and wards / wards - 50,000 rubles. That is, the maximum tax refund is 15,600 rubles (for children - 6,500 rubles).

You can apply for a tuition deduction through the tax office or through your employer. In the first case, the tax is refunded in one amount at the end of the year in which educational services were paid. In the second, you can apply for a salary without withholding personal income tax immediately after submitting documents and receiving confirmation from the tax office.

Unlike the property deduction, the social deduction is not carried over to the next years: if you did not have enough personal income tax paid to reimburse 13% of the total amount spent - sorry, the rest turns into a pumpkin. Therefore, it is important to plan in advance the cost of education, taking into account the possible deduction and your own income.

One of the types of social deductions (hereinafter referred to as NV) is the tuition deduction. The essence of this benefit is to return a part of the funds spent on tuition fees. Further in the article, we will analyze in detail, how to claim tuition tax deduction.

Whose training can be reimbursed?

The right to reimbursement of tuition costs has a citizen who paid for tuition for:

• Myself;
• Spouse (wife);
• Children (family, adopted, adopted);
• Brothers and sisters (full and not)

Expenses for paying for the education of other persons (civil spouse, grandchildren, nephews, etc.) are not reimbursed by the state.

The legislation establishes a number of additional requirements for the above persons, non-compliance with which deprives them of the right to a refund of "educational" expenses.

Requirements for citizens who have incurred tuition fees:

• The presence of the status of a resident of the Russian Federation (a citizen who stays on the territory of the Russian state for more than 183 days is recognized as a resident);
• Receiving income at a rate of 13%.

Who cannot apply for reimbursement of tuition fees:

• Citizens who do not have official income (from which income payment is deducted to the budget);
• Individual entrepreneurs who are on special taxation regimes (simplified, imputed, agricultural tax and Patent);
• Pensioners with no official income.

With regard to this category of citizens, it should be noted that the transfer of the deduction balance to periods preceding retirement (as established for property deductions) is not provided for social deductions. This explanation was given by the financial department in one of its letters:

At the same time, the legislator indicates that if a pensioner has a source of income taxed at a rate of 13%, he has the right to receive HB on a general basis.

• Citizens who do not have income at the time of paying for tuition;

That is, if, for example, a non-working mother paid for the education of her child, she will not be able to claim a deduction for these costs, even if she is officially employed at the time of filing documents for the deduction.

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Features of the application for educational social deduction

• NV is made for the year in which the training was paid for and conducted;

If the training is not short-term, but long-term, the date of the expenditure is of key importance. With a one-time payment for tuition, HB is declared in the year in which it was made, and with gradual payment (during all years of study), HB is declared every year in the amount of funds paid for this period.

Example: Sonina A.B. in September 2013 I paid for my education. The training lasted from September 2013 to June 2014. Sonina can apply for NV in January 2014, without waiting for graduation.

• An institution, organization or individual entrepreneur conducting studies must have an appropriate permit (license);

If the educational institution does not have a document confirming the right to conduct educational activities, the state will refuse the NV. If this document is available, it does not matter whether the institution is state, municipal or commercial. In this connection, NV can be declared not only for tuition fees in state institutions, but also for training in a driving school, music, sports and other schools and preschool institutions, etc.

The legislation does not contain restrictions on studying in foreign institutions, including remotely. However, there is a slight limitation here. Only the direct acquisition of knowledge can be reimbursed. Expenses for living in a hostel, food, etc. are non-refundable.

• The HB balance is not carried over to subsequent years;

In this regard, in the case of many years of study, it is better to pay for it not at a time, but every year, taking into account the HB limit.

Example: Svetina V.V. from 2012-2016 paid for her daughter's education at a commercial university. The cost of training for the year is 73,800 rubles. The total cost for 4 years is 295,200 rubles. If Svetina pays the entire amount at once, then the NV, which the state confirms to her, will be equal to 50,000 rubles. She won't be able to do the rest. If the payment is made annually, Svetina will be able to claim NV every year for 50,000 rubles. and the total amount of HB for 4 years will be 200,000 rubles.

• HB for spending on education is reusable. You can declare it every year in the amount established by the Tax Code of the Russian Federation;
• The social deduction has a statute of limitations - 3 years from the date of the expenditure. This is its main difference from property. If a citizen is late in filing a declaration for more than 3 years from the date of payment for studies, the tax authority will refuse the right to reimburse these costs.

Example: Svetina V.V. paid for her studies in 2011, and applied for NV only in 2016. She will not be able to receive it, since the statute of limitations for reimbursement of these costs has expired.

To the return of funds spent on personal training, the legislator does not establish special restrictions on the age of the student and the form of education.

The maximum amount of expenses that can be claimed for deduction, in this case, is 120 thousand rubles.

However, the specified amount applies to all social deductions. Therefore, if a citizen had expenses in a year, for example, for paying for treatment, contributions to the insurance part of a pension and directly for training, he will have to choose which ones he wants to reimburse and in what part. But their total amount should not exceed 120 thousand rubles.

Example: Sukhov D.A. in 2014 he paid for the treatment of his mother in the amount of 75 thousand rubles, the education of his daughter in the amount of 60 thousand rubles. and VHI contributions in the amount of 50 thousand. The total cost amounted to 185 thousand rubles. But he can only reimburse 120 thousand rubles, in connection with which he must independently choose what expenses to declare in the deduction declaration.

In addition to himself, a citizen can reimburse the expenses for the education of relatives: children of brothers and sisters. When applying for NV for relatives, the age of the student and the form of education matter:

• For children (up to 24 years old) - any form of education;
• For wards (under 18 years old) - full-time;
• For brothers and sisters, as well as former wards under the age of 24 in full-time education.

Maximum spending forHB - 50 thousand rubles. for each student per year.

Example: The Borovkins paid for the education of their daughter and son in the total amount of 133 thousand rubles for each child. The total cost amounted to 266 thousand rubles. They will be able to return only 100 thousand rubles. It does not matter whether both parents declare HB or only one. The size of HB is not subject to increase.

Ways to get HB

Until 2016, citizens could only reimburse their educational expenses through the tax office. Since 2016, this can also be done at the place of work, as is the case with property deductions. The procedure for applying for social deductions has no special conditions and is subject to general rules.

Obtaining NV through the tax authority:

1. Collection of necessary papers;
2. Filling out a declaration in the form of 3-NDFL and an application for obtaining NV;
3. Submission of the collected document package to the Inspectorate at the place of residence;
4. Receipt after 3 months of a decision on confirmation or refusal to confirm NV;
5. Transfer of funds after a month from the date of a positive decision.

Getting a "training" deduction at the place of work:

1. Collection of necessary papers (except for the declaration and income statement);
2. Delivery of a package of documents to the Inspectorate;
3. After one month, receiving a decision on confirming the right to HB for the employer;
4. Delivery of the received decision at the place of work.

Documents submitted to the tax authority

• Reporting 3 personal income tax (upon receipt of NV through n / a);
• Application for granting NV;
• Training contract + additional agreements to it (if any);
• Payment documents;
• Documents confirming the basis for deducting the deduction for children, brothers and sisters, and their age (for example, a birth certificate) - if NV is declared for these persons;
• Marriage certificate (if HB is applied for the education of a spouse);

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The specified list is exhaustive and inspectors cannot refuse on the fact of failure to provide other documents. However, in practice, the tax authority often asks for, for example, an institution's license, income statement, etc. The validity of these requirements is confirmed by a number of Letters from the Ministry of Finance of the Russian Federation, and therefore, in order to avoid disputes, it is better to provide these papers to the inspectors.

If you have any questions or need assistance in preparing and submitting the necessary package of documents to receive a tax deduction for tuition, then our duty lawyer is ready to quickly and competently help you in this matter.

Personal income tax is a tax applied to sources of income. Its size is 13%.

Many citizens are concerned about the question: is there a tax deduction for tuition costs? Let's consider this problem in the article.

Reimbursement of tuition fees

If a person receives a salary or has another source of income from which personal income tax is withheld and at the same time pays for education, then he can return up to 13% of the cost of education.

What is this?

In accordance with Art. 219 of the Tax Code of the Russian Federation, when incurring the cost of training, an individual has the right to receive a deduction. In other words, a person has the opportunity to return part of the funds spent on training.

A tax deduction is the portion of income that is not taxed.

Consequently, the citizen has the right to return the tax on the cost of education.

If you are officially employed and pay for your studies, you can return part of the funds. The amount of this money is 13% of the cost of education.

For whom can you get?

A citizen who has paid:

• Own study. At the same time, the form of education does not matter - full-time, part-time, part-time, etc.
• Teaching children. In this case, it is necessary to comply with the requirement - his age should not exceed 24 years old. The training must be carried out face-to-face.
• Educational activities of the guarded family member. Requirement - age should not be more 18 years, studies are carried out on a full-time basis.
• Education of a former foster family member. Condition - age does not exceed 24 years old, educational activities should take place on a full-time basis.
• Tuition fees for a brother or sister. Requirement - age should not be more than twenty-four years. For an individual paying for studies, they must be full (both parents are common) or half-blooded (one common parent).

You can receive a tax deduction for your own studies if you comply with the following provisions:

1. You paid for educational services at a formal educational institution. The statuses and types of such institutions are determined by the Law of the country of 1992 No. 3266-1;
2. You have an official place of work, and pay personal income tax (it is paid by each employee who is employed).

You can get a tax deduction even if a citizen studied at a driving school. This right is provided for in Art. 219 of the Tax Code of the Russian Federation. To receive, you will need the same package of documents as for receiving a deduction for tuition at other educational institutions.

statute of limitations

The statute of limitations is the period during which you can receive a tax deduction for tuition.

Its term is 3 years.

It turns out that in 2019, citizens who started educational activities no earlier than three years ago, in 2012, have the right to return part of the funds spent on education.

Calculation of personal income tax reimbursement for training

There is a restriction on receiving a deduction for tuition fees - you cannot return more funds than were transferred to the budget, that is, no more than 13%. How to calculate the deduction?

In the first example, consider the deduction for your own studies. Information: in 2012 Ivanov P.A. contributed 60,000 rubles to the university. The income of a citizen for this year is 600,000 rubles. (monthly for 50,000 rubles). the amount of paid income tax withheld by the employer is 78,000 rubles.

Calculation. Expenses for study are equal to 60,000 rubles, based on this, 7,800 rubles are charged for return. (13% of the total). For 2013 Ivanov P.A. made a tax of more than 7.800. The cost of training turned out to be less than the limit, the amount of which is 120,000 rubles. (in accordance with the law, the limit for training is 120,000 rubles). Based on this, we conclude - Ivanov I.A. received a deduction of 7.800 RUB.

In the second example, consider the calculation of the deduction for the child's education. Information: in 2019, citizen Petrova L.V. contributed funds for her daughter's studies at the university - 80.000 rubles. Her earnings for this year are 300.000 rubles. (25.000 monthly). The amount of tax paid per year is 39.000 RUB.

Calculation. The cost of educational activities is 80,000 rubles. Based on this, 10,400 rubles are included in the return. (13% from 80,000 rubles). For 2019 Petrova L.V. made a tax in excess of 10,400 rubles. However, the law sets a limit - 50,000 rubles. for the education of children, brothers and sisters. Therefore, a citizen can receive a deduction in the amount 6500 rub.(50.000 RUB *13%).

Maximum amount

Since 2009, the country's legislation has established the following legal provision - the deduction for the cost of paying for one's own educational activities is no more than 15.600 RUB.

The largest possible deduction for the education of a child (brother, sister) is 50,000 rubles. annually for parents.

When making several deductions at once, a restriction will be set - 120.000 RUB. in year.

If there are several students in the family?

Consider, for example, how much the tax deduction will be equal to if there are several children in the family.

In 2019, citizen Morozov P.A. contributed money for the education of his daughter - 80.000 RUB., for a son in kindergarten - 40.000 RUB., for the educational activities of the daughter at the institute in absentia - 60.000 RUB. For 2019 Morozov P.A. earned 300.000 rub. (monthly 25,000 rubles). The amount of income tax is equal to 39.000 RUB.

Calculation. Regardless of the cost of education, the legislation of the country provides for a limit of 50,000 rubles per child. Therefore, for the first daughter, the citizen will receive a deduction in the amount of 6.500 rub. (13% of 50,000 rubles), there will be no deduction for the second daughter, since she is studying in absentia. For a son in kindergarten - 5.2000 rub. (13% from 40,000 rubles).

How to get a refund?

To receive a refund, you will need to obtain a number of documents and contact the relevant services. How to properly collect the documentation package and submit it for a deduction? Let's consider these questions in more detail.

Where to apply?

To receive a deduction for studies, you will need to file an appeal with the tax authorities.

There are several ways to submit documentation:

1. Personal presence. You will need to contact the tax office of the district where you live. With this submission, all documentation will be checked by the inspector. He will clarify on the spot which documents or extracts may still be needed, as well as what needs to be corrected.
2. Confidant. In such a situation, the representative will need to issue a notarized power of attorney. It should be noted right away that some of the tax authorities accept the assembled package of documentation on a handwritten power of attorney. You need to learn about this in each department.
3. Sending by mail. If you decide to send documents by mail, then you need to select the category “Valuable letter with an inventory”. In this case, the documentation must be enclosed in an unsealed envelope, draw up 2 inventory forms and list the enclosed papers. Using this method, you do not need to personally visit the tax authorities. However, if errors are made or a number of documents are missing, this will become known only two months after sending.

Attention! The 3-NDFL declaration, along with a package of documentation required for the transfer of funds, can be submitted throughout the year.

It is possible to receive a refund of the paid tax directly at the place of work. To do this, an employed citizen should contact the accounting department of his enterprise and provide all the same documents as when applying to the tax office.

Documentation

To receive a deduction, you will need to collect the following documentation:

• Declaration of the type 3-NDFL.
• Form help. You can get it at the place of work. Attention! If during the year a citizen works in different positions and places, then you need to get a certificate from all places of work!
• Agreement for training concluded with an educational institution. It must include the cost of education. The tax authorities will need to submit a photocopy of the contract, previously certified by the applicant. Be sure to sign each page of the photocopy! The contract also requires to list the details of the license confirming the legal conduct of educational activities. If there are no details, then a photocopy of the license is required. If during the calendar year the cost assigned for training has increased, you will need to submit documentation confirming this fact. In its role may be a secondary agreement, which indicates the new price.
• Passport.
• A statement indicating that the person has the right to form a deduction.
• Photocopies of documents bearing payment character. They act as confirmation of the fact of payment for studies. Payment papers are issued to the citizen with whom the contract for educational activities was concluded.

If a tax deduction is received for the education of a brother, sister or children, then you will additionally need to submit the following documents:

• A certificate confirming that the person is in full-time education. You need to receive a document at an educational institution, if the form of education is not indicated in the contract;
• Birth certificate - original and certified copy;
• Photocopy of marriage certificate. It will be required if the documentation is issued for one spouse, and the deduction will be made to the other;
• Documents indicating kinship (if a tax deduction is due for the education of a brother or sister). Birth certificates are required.

Filling out the declaration

The declaration can be submitted in several ways:

1. In paper form - you will need to hand over two copies. One remains in the tax authorities, the other is given back. The second copy will act as confirmation that the declaration has been submitted;
2. By mail with description. In this case, it is required to keep the inventory of the attachment and the receipt. The number entered on the receipt will be the day of filing the declaration;
3. In electronic form. In this case, you will need to use the services of the Internet operator of the EDI. It ensures the exchange of information and data between the tax service and taxpayers.

The main rules to remember when filling out the declaration:

• Filling out is required to be carried out by hand in block letters. Another filling option is to use a printer. In this case, you will need to use blue or black ink.
• At the top of each page, the taxpayer's TIN number is required. In the same place it is required to indicate his full name.
• Taxes are indicated in terms of rubles. You need to use rounding rules.
• Double-sided printing or corrections are prohibited.
• Blank pages do not need to be printed.
• At the bottom of the pages (with the exception of the title page), you will need to sign and date the declaration.
• It is forbidden to staple or otherwise connect the sheets of the document.

You can also fill out a declaration using the free program "Taxpayer Yu", the "Personal Account" service on the official website of the territorial tax service or in specialized companies.

Is it long to wait?

The tax deduction is paid only for the years in which the payment was made.

You can submit a declaration and receive money only in the next year after the year in which the expenses for educational activities were incurred.

For example, if tuition was paid for in 2019, then a deduction for it can only be received in 2019 and the next two years.

Reimbursement of personal income tax for training - the possibility of receiving part of the financial resources spent on training. In this case, it is only necessary to comply with several conditions - the presence of an official place of work (personal income tax transfer to the budget by the employer), age not exceeding 24 years, full-time education. The only exception is the case when a person pays for their studies on their own. Then he can learn in other forms.

A social tax deduction is an amount determined by law that reduces the amount of taxes or the return of a share of paid personal income tax in connection with spending on buying a home, studying, etc. This privilege is granted to Russian citizens who work under an employment contract or agreement with mandatory payment of taxes, or simply deduct personal income tax in the amount of 13% of their total income.

Social deduction is the right to reduce the amount of personal income tax and other payments. Allocate a social deduction for education, treatment, non-profit funds, non-state pension insurance and the funded part of labor pensions. To receive a social tax deduction, an applicant for it must work officially, and his employer must pay funds to the state budget in the amount of 13%.

The rules for personal income tax compensation are prescribed in Art. 219 of the Tax Code of the Russian Federation. You can apply for a tax deduction if the payer has spent funds on treatment, education, charity and non-state PF.

Social tax deductions for charitable purposes are provided for citizens who provide material assistance throughout the year to non-profit companies that are engaged in charity, focus on the social sphere. The amount of this deduction does not exceed 25% of the income of the taxpayer.

Who and under what conditions can use the deduction

All individuals who spent money on expensive treatment, education and other costly services can apply for a social tax deduction. These include a transaction for the sale of housing, land, when paying a mortgage loan.

Reimbursement can be made in the following categories:

• Officially working citizens who deduct 13% of personal income tax to the state budget.
• People of retirement age when spending on treatment, but their officially employed children have the opportunity to receive compensation.

Children's social tax deduction can be received by their parents, who are spent on their education. This payment is due when the employee regularly deducts personal income tax throughout the year to the state budget.

The owner of the purchased property or the person who purchased medicines, paid for expensive medical services, education, etc. has the right to withhold the deduction. The money is also returned for spending on the educational activities of an individual entrepreneur.

To apply for compensation, taxes must not be paid on the mat. capital, other public funds, as well as money of third parties. Although when paying a mortgage, the state provides for a social return.

The amount of the social deduction

According to Art. 219 of the Tax Code of the Russian Federation, an employee can apply for social tax deductions, whose employer regularly deducts 13% of personal income tax from earnings for him to the state budget.

There is a limit on expenses that affect the receipt of a tax refund, and its amount can be up to 13%, according to the personal income tax rate. According to the legislation, the amount of the social deduction is no more than 120 thousand rubles per year. The payment will be provided by increasing the allowance by the tax rate.

The process of getting a deduction

In order to apply for a deduction, you can go to the Federal Tax Service or to the employer. This will determine how reimbursement will be provided. An application must be submitted to the Federal Tax Service after the year in which the applicant spent for the deduction.

To receive compensation, you must have the originals of the following documents with you:

• passport;
• reporting 3-NDFL;
• document in the form 2-NDFL;
• statement;
• supporting documents;
• an agreement with a company that provides certain services;

Through the tax

If a citizen decides to issue a deduction through the Federal Tax Service, you need to give all the documents to the tax inspectorate and send an application for a tax deduction to the IFTS. This can be done in the following ways:

• Deliver the package of documents for social return to the Federal Tax Service in person. This method is beneficial in that an authorized employee will immediately look at the entire package of documents in front of you and inform you that you will have to bring more or correct them in order to receive social benefits.
• Send the application and documents to the Federal Tax Service by mail. This option will save you a lot of time. An employee of the Federal Tax Service can refuse to issue a social deduction or ask for an additional document only upon request.

Through the employer directly

A social deduction for an employee at work is provided by the employer, who is a tax agent. To receive money from the employer, you will have to receive a notification from the Federal Tax Service about the right to compensation.

You should draw up and submit an application for a social deduction to the Federal Tax Service on its website. You will also have to send copies of the necessary certificates there and wait up to 30 days. After that, you will receive a notification. It should be taken to the accountant at work and an application for compensation should be made there.

The employer will return the transferred tax to the employee in installments every month. If you receive a social property deduction and have not spent all the money, the rest of the payments can be transferred to the next year. Then in January you will have to take a new notice for a social deduction from the Federal Tax Service.

Several such notices can be issued per year. If you have paid for expensive treatment, you need to take a notice of the right to a social deduction. If you spent money on tests and doctor appointments, claim another reimbursement.

When the reimbursement limit is over, the employee will again be charged personal income tax. The employer and employees of the Federal Tax Service are obliged to monitor this.

What is the best and most profitable

The total amount of compensation remains the same, for any method of receipt. To return the amount of the deduction through the Federal Tax Service, you must:

• Prepare the necessary package of documents for obtaining a deduction.
• You can apply for a refund in person or by mail.
• Documents are checked up to 3 months after receiving the application.
• The refund period is 30 days from the date of receipt of the application for a refund, but not before the completion of the desk audit.
• The full amount of the deduction for the past 3 years is paid immediately.

If compensation is issued through the employer, then it has the following features:

• Documents for a social deduction must be provided immediately after the costs have been incurred.
• A full range of documents is not required, you will not have to provide 3-personal income tax.
• Verification continues 30 days from the date of application.
• The refund period will begin on the next day of payroll, which will stop withholding tax.
• The amount of compensation will be sent upon application.
• Payment of social compensation in installments, monthly in the amount of personal income tax from salary.

Documents required for registration of social deduction

To apply for social compensation, certain documents must be submitted. Their list will differ depending on what type of compensation is issued.

Education

To apply for a tax refund for studies, you must collect the following documentation:

• Declaration for social tax deduction 3-NDFL.
• Passport.
• Certificate of income 2-NDFL.
• Statement.
• An agreement that specifies the price of tuition. It must be concluded for the entire period of study or annually there must be an application in the form of an additional contract.
• Receipts confirming tuition fees.

To apply for a social deduction for a child's education, you will additionally have to attach a copy of the child's birth certificate and a certificate that proves that the child is a full-time student.

Relatives who pay for the education of their relative up to the age of 24 have the right to issue a deduction. An individual has the right to claim a tax deduction for 3 years.

Social The deduction cannot be used to pay for tuition at the expense of mat. capital. You can also apply for compensation when attending additional education. This is a visit to various sections where studies are paid.

Treatment

When receiving a social tax deduction for treatment, the following documentation should be collected:

• Applicant's identity card.
• Reporting 3-NDFL.
• Certificate from a medical institution on payment of its services.
• Agreement with a medical institution with prices for services.
• Medical facility license.

Non-state pension provision and voluntary life insurance

To receive a deduction for pensions and voluntary life insurance, a number of documents should be collected:

• applicant's passport;
• reporting 3-NDFL;
• insurance agreement;
• documents certifying the payment of contributions;
• documents certifying the paid tax.

Charity

According to the law, if you spent money on charitable organizations, then you will be able to return a certain part of the donated funds to yourself. You can get up to 13% of the cost of expenses.

You can get this type of social deduction by collecting the following documentation:

• passport or similar certificate;
• 3-NDFL reporting and application;
• receipts certifying expenses;
• documents certifying the transferred personal income tax.

When and for what period can I get a social deduction

You can return payments only for the time when you paid personal income tax. At the same time, you can write statements and return money only in the year that follows the year of payment. If you incurred expenses in 2017, then it will be possible to collect the social tax deduction only in 2018.

In tax legislation, there is a concept of a statute of limitations, it is three years. This means that you can receive compensation for a period not exceeding the last 3 years. The processing time of the deduction usually takes from 2 to 4 months.

Calculation examples

An example of calculating the social tax deduction for tuition:

In 2017 Prokopiev V.N. gave 80 thousand rubles for studying at the university. During this period, he received 50 thousand rubles, and deducted 78 thousand rubles of tax contributions for the year:

50 thousand rubles * 12 months = 600 thousand rubles per year.

600 thousand rubles * 13% = 78 thousand rubles.

In this case, the amount of the tax deduction is 80 thousand rubles * 13% = 10,400 rubles.

Calculation of reimbursement for treatment:

In 2017, Mikhailin K.V. gave 100 thousand rubles for the services of a medical institution. He also purchased medicines worth 50,000 rubles by prescription. In 2017, the salary of Mikhailin K.V. was equal to 50 thousand rubles. and he deducted 78 thousand rubles to the state budget.

Although Mikhailin K.V. spent 150 thousand rubles on the treatment process, the largest amount of compensation will be 120 thousand rubles according to the legislation, therefore, Mikhailin will be able to receive as compensation, based on the calculation: 120,000 * 13% \u003d 15,600 rubles.

Calculation of reimbursement to charity:

Kostyushkin V.P. earned an income of 400 thousand rubles in 2017, while his employer transferred personal income tax from his earnings at a rate of 13% in the amount of 52 thousand rubles:

personal income tax = 400 thousand rubles. * 13% = 52 thousand rubles.

During the year, Kostyushkin spent 130 thousand rubles on charitable organizations. The maximum deduction is 25% of the salary, or 400 thousand rubles * 25% = 100 thousand rubles.

Charitable expenses in the amount of 130 thousand rubles. more than the probable deduction of RUB 100,000, so the tax, taking into account the costs of non-profit organizations, will be considered by tax employees from the amount of RUB 300,000.

Personal income tax \u003d (400 thousand rubles - 100 thousand rubles) * 13% \u003d 39 thousand rubles.

Taking into account the taxes paid for the last year on the earnings of Kostyushkina V.P. - 52 thousand rubles, the tax deduction will be equal to 52 thousand rubles - 39 thousand rubles = 13 thousand rubles.

Life insurance tax refund calculation:

In 2017 Sorokina E.A. signed an insurance agreement and paid contributions for 2017 - 40 thousand rubles. In 2017, Sorokina earned 30 thousand rubles. per month and transferred to the state budget 46,800 rubles. taxes per year.

In this situation, the amount of social compensation is 40 thousand rubles * 13% = 5200 rubles.