The procedure for granting social tax deductions for training costs is established by PP. 2 p. 1 Art. 219 Tax Code of the Russian Federation.
Social tax deduction on training costs have the right to receive an individual who paid:
- Own training of any form of training (day, evening, correspondence, other)
- Training of your child (children) under the age of 24 for full-time education
- Training of his sweeping ward (wards) under the age of 18 for full-time learning
- Training of the former their guarded wards under the age of 24 (after stopping the guardianship or guardianship over them) for full-time education
- Training in his brother or sister under the age of 24 years of full-time learning perpetrators of him (i.e. having common father and mother with him) or incommary (i.e. having only one common parent with him).
The taxpayer has the right to receive social tax deduction for training in the following amount:
- For the training of children in full-time education in the amount of actually produced expenditures for training, but not more than 50,000 rubles for each child in the total amount on both parents (guardian or trustee).
- For their training, in the amount of actually produced costs, taking into account the restriction established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation (in the aggregate of no more than 120,000 rubles).
- For the training of brother (sisters) under the age of 24 years of full-time learning - in the amount of actually produced costs, taking into account the restriction established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation (in the aggregate of no more than 120,000 rubles).
Social tax deduction is provided by the taxpayer for income of the tax period in which the taxpayer actually produced expenses for training.
If in one tax period, the social tax deduction cannot be used completely, the balance of deductions is not transferred to the next tax period.
The most convenient way to fill the tax return and submit it to the tax authority - online through the Internet service "Personal Account of the Taxpayer for Individuals".
The declaration must be submitted to the Tax Inspectorate at the place of its registration (registration).
Social deduction can be obtained before the end of the tax period, which produces training costs, when contacting the employer, confirming this right in the tax authority.
Detailed information can be found on the website:, reports the Federal Tax Service of Russia in Ivanovo.