Letter of the Ministry of Finance of Ru If the student is over 24 years old, but the educational process is still ongoing, the further process of deduction and refund of tuition income tax is not carried out, it is calculated before the student's birthday.
Compensation is provided for tuition carried out exclusively on a full-time basis. Part-time students, part-time students studying in a mixed form cannot receive a tax deduction for their studies.
When drawing up documents to receive a tax deduction for a child's studies at a university, it is necessary to attach a document certifying that the person is a full-time on existing mobile number list have student. Most often, the type of study is indicated in the document that the applicant or people who are his legal representatives sign upon admission to study. A confirmation certificate is obtained from the dean's office, where they are required to issue a certificate indicating the student's status.
Classes in circles, driving schools, educational courses are equated to full-time education, tax deductions are considered the same as for studying at the institute.
The institution for which the reimbursement is requested must have a license granting the right to provide educational services. To apply for a tax deduction for education, an educational institution provides a list of documents. The institution belongs to:
Preschool educational institutions;
Schools, colleges, universities, etc.;
Associations operating on the basis of an educational institution (summer camp, paid clubs, sports sections.