In the 730/2024 form it is possible to deduct educational expenses, i.e.
all those expenses incurred for children's school and university for which a reduction in personal income tax is due.
On these expenses, in fact, the deduction for employees involves a reimbursement of the Irpef already paid in the paycheck while for self-employed workers it involves a reduction in the tax to be paid.
Let's see how the school expenses incurred for the entire education of one's children, from kindergarten to university, can contribute to lowering the Irpef to be paid, remembering that for 2024 the maximum limit that can be deducted for each student charged remains unchanged at 800 euros.
Also for 2024, the obligation to trace payments remains in order to benefit from the majority of deductions; in fact, the reimbursement on the Irpef of the expenses incurred is only possible if the latter have been paid with a traceable means such as bank transfer or credit card.
, check or debit card (with the exception of some health expenses).
The tax return season has not yet officially started, but with the start of the new year, many taxpayers are already preparing documents and expense receipts for completing the pre-compiled 730 form.
Let's see which education expenses can be deducted, which payment documents you need to have available and how part E must be filled out to benefit from the deduction of school expenses.
read also 730 pre-filled 2023, modification and sending from 11 May: the tax return calendar is ready Education expense deductions 730/2024 University expenses deduction in the 730/2024 form: for which courses? Model 730/2024: limits and instructions for deducting university expenses Deduction for school expenses in the 730/2024 form 730/2024 and deductions for education expenses: how to pay Deduction for university and school expenses: documents to keep Reimbursement of undue school fees Deduction for university expenses in the 730 model /2024: for which courses? The tax return season will begin when the Revenue Agency makes the pre-compiled form 730 available to the taxpayer.
For this reason it is good to review the rules and instructions on what can be deducted: among these, there are also education expenses.
Let's start with university expenses, which refer to the amounts incurred for the attendance of academic courses such as: university education courses at state and non-state universities; advanced and/or university specialization courses; held at public or private, Italian or foreign universities or institutes.
The expenses can also refer to several years, including enrollment outside the course.
Furthermore, expenses incurred for: enrollment and registration fees can also be deducted (also valid for students outside the course); surcharges for exams and graduation; participation in the entrance tests for degree courses, if foreseen by the faculty, since the pre-selection test is preparatory for access to university education courses; attendance of Active Training Internships (TFA) for the initial training of teachers.
read also Deduction of medical and health expenses in 730/2023: instructions for completing Model 730/2024: limits and instructions for deducting university expenses The limits for the deduction of university expenses vary depending on the geographical area where the university is located and the disciplinary area to which the education course belongs: Disciplinary area education coursesNorthCentreSouth and islands Medical €3,900 €3,100 €2,900 Healthcare €3,900 €2,900 €2,700 Scientific-Technological €3,700 €2,900 €2,600 Humanistic-social €3,200 €2,800 2,500 I lines to fill in form 730 go from E8 to E10 of the tax return, using code 13.
These indications apply to the deduction of expenses incurred for both public and private universities.
Expenses incurred in 2023 and which were reimbursed by the employer in lieu of bonus wages and indicated in the section "reimbursements of goods and services not subject to taxation – art.
51 tuir” of the Single Certification.
read also Model 730/2022: instructions, news and deadline to be respected Deduction of school expenses in model 730/2024 The maximum deductible limit for school expenses is 800 euros, increased by the 2020 Budget Law.
It is possible to deduct education expenses incurred for attendance at: nursery schools; of the first cycle of education, i.e.
primary school; of the secondary school of the national education system.
The deduction applies both to expenses incurred for dependent family members and to the taxpayer himself.
Below is the list of deductible school expenses: taxes; mandatory contributions; the amount incurred for the expansion of the training offer; the school canteen service; before and after school service; school insurance; theater courses organized by the school; language courses organized by the school; meal assistance; the trips.
If the expense concerns more than one student, it is necessary to fill in several lines from E8 to E10, reporting code 12 and the expense incurred with reference to each child in each of them.
The amount must include the expenses indicated in the "Deductible charges" section (points 341 to 352) of the Single Certification with the charge code 12.
read also Deductions 730/2024: the complete list of expenses that can be downloaded 730/2024 and education expense deductions: how to pay For the deduction of education expenses, as well as for many other expenses, from 1 January 2020 it became mandatory to pay with traceable means.
This means that if you want to have the Irpef reimbursement of 19% of the indicated education expenses (both university and school), you must have paid with debit cards and cards or, alternatively, checks or bank transfers.
Deduction of university and school expenses: the documents to be kept In order to prove that the payment was made using suitable methods that legitimize the request for the deduction, it will also be necessary to take care to keep the documents that attest to the use of traceable tools.
The taxpayer must keep all receipts for educational trips, canteen and other expenses.
As regards university expenses, it is necessary to keep the invoices relating to: enrollment and enrollment fees (also for students outside the course); surcharges for exams and graduation; participation in the entrance tests for degree courses, possibly foreseen by the faculty, as carrying out the pre-selection test constitutes an indispensable condition for access to university education courses; the attendance of Active Training Internships (TFA) for the initial training of teachers established at university faculties or institutions of higher artistic, musical and dance education.
For all expenses incurred in 2022, it is advisable to keep both a copy of the invoice or receipt, as well as a copy of the POS payment or other proof of expense.
Refund of undue school fees The clarifications from the Revenue Agency on the refund of undue school fees can be found in [legal advice number 3 of 20 February 2020.
This is an automated mechanism with which the Revenue Agency provides for refunds of fees and taxes, both direct and indirect, paid and unpaid.
Once the data required for refunds has been prepared, the Revenue Agency prepares appropriate lists, issued in an automated manner and containing, for each period and type of tax, corresponding to the individual name: the details of the person entitled to reimbursement; the tax code; the protocol number of the declaration or request from which the refund arises and the amount of the tax to be refunded.
Payment of refunds is made by crediting the bank or postal account communicated by the beneficiary.
In the event of failure to provide bank or postal details, refunds will be issued to natural persons in cash or with a non-transferable promissory note from the Bank of Italy.
In the 730/2024 form it is possible to deduct educational expenses, i.e.