연말정산 준비, 교육비 세액공제 제도

<p><span style="font-size: 12pt;">교육비의 15%에 해당하는 금액을 근로소득세를 계산(연말정산)할 때 종합소득 산출세액에서 공제해 줍니다. 교육비 세액공제 제도에 대해 알아보도록 하겠습니다.</span><span><br></span><span></span></p><div class="se_component se_quotation quotation_bubble"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_fs_T3"><div class="se_editView"><div class="se_textView"><blockquote class="se_textarea"><p><span style="font-size: 12pt;">국내 교육비 공제</span></p><p><span style="font-size: 12pt;"></span></p></blockquote></div></div><span style="font-size: 12pt;"> </span></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_sans-serif"></span><span class="se_fs_T2" style="color: rgb(160, 26, 92);"><b></b><b><span style="font-size: 12pt;">■ </span></b><b><span style="font-size: 12pt;">공제대상이 되는 교육비는?</span></b></span><span><br></span><span><span style="font-size: 12pt;">공제대상이 되는 교육비는 근로자 본인과 배우자·직계비속·형제자매를 위해 교육기관에 낸 입학금 및 수업료와 기타 공납금, 보육비용 및 수강료 입니다. </span><br><br></span><span><span style="font-size: 12pt;">• 교육기관에는 초·중·고·대학 및 전문대학·방송통신대학·사이버대학뿐만 아니라 학점 은행제·독학학위 취득 교육과정 및 직업 훈련과정도 포함되며, 근로자 본인은 대학원도 해당됩니다. </span><br><span style="font-size: 12pt;">• 방과 후 학교 수강료, 교과서대, 급식비도 공제됩니다(어린이집·유치원생· 초·중·고등학생). </span><br><span style="font-size: 12pt;">•1인당 50만 원 이내 교복구입비도 공제됩니다(중·고등학생). </span><br><span style="font-size: 12pt;">• 소득세·증여세가 비과세 되는 장학금 등을 받은 경우에는 이를 차감한 금액이 공제됩니다. </span><br><span style="font-size: 12pt;">※ 학원 수강료는 취학 전 아동의 경우에만 해당됩니다.</span><br></span><span><br></span><span><br></span><span class="se_fs_T2"><b style="color: rgb(160, 26, 92);"><b style="color: rgb(160, 26, 92);"><span style="font-size: 12pt;">■</span><span class="se_fs_T2" style="font-size: 12pt;"> </span></b><b style="color: rgb(160, 26, 92);"><span style="font-size: 12pt;">세액공제 대상 한도액</span></b></b></span><span><br></span><span></span></p></div></div></div></div></div></div><div class="se_component se_table default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1511250578312--172972867_table_0" data-attachment-id=""><div class="se_table_innerWrap"><table class="se_table_col" style="width: 80%;"><tbody><tr><td class="se_cell se_align-center" style="width: 43.43%; height: 44px; background-color: rgb(189, 143, 191);" rowspan="1" colspan="1"><div class="se_cellArea"><b><span style="font-size: 12pt;">본인</span></b></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 56.56%; height: 44px; background-color: rgb(189, 143, 191);" rowspan="1" colspan="2"><div class="se_cellArea"><b><span style="font-size: 12pt;">직계비속 등</span></b></div><span style="font-size: 12pt;"> </span></td></tr><tr><td class="se_cell se_align-center" style="width: 43.43%; height: 176px;" rowspan="4" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">전액 </span><br><span style="font-size: 12pt;">(직장에서 보조받은 </span><br><span style="font-size: 12pt;">비과세 되는 </span><br><span style="font-size: 12pt;">학자금은 제외)</span></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 25.49%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">영유아·유치원생·취학전 아동</span></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 27.75%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">1인당 300만 원</span></div><span style="font-size: 12pt;"> </span></td></tr><tr><td class="se_cell se_align-center" style="width: 25.49%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">초·중·고등학생</span></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 27.75%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">1인당 300만 원</span></div><span style="font-size: 12pt;"> </span></td></tr><tr><td class="se_cell se_align-center" style="width: 25.49%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">대학생</span></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 27.75%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">1인당 900만 원</span></div><span style="font-size: 12pt;"> </span></td></tr><tr><td class="se_cell se_align-center" style="width: 25.49%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">장애인 특수교육비</span></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 27.75%; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">전액</span></div><span style="font-size: 12pt;"> </span></td></tr></tbody></table></div></div></div></div></div><p><span style="font-size: 12pt;"> </span></p><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_fs_T2" style="color: rgb(160, 26, 92);"><b><span style="font-size: 12pt;">■ </span></b><b><span style="font-size: 12pt;">계산사례</span></b></span><span><br></span><span><span style="font-size: 12pt;">유치원생 자녀교육비가 250만 원이고 근로자 본인의 교육비 200만 원 중 직장에서 받은 비과세 학자금이 100만 원인 경우의 교육비 세액공제 대상액 계산을 해보겠습니다.</span><br></span><span><span style="font-size: 12pt;"> </span><br><span style="font-size: 12pt;">- 자녀의 교육비 공제액 250만 원 </span><br><span style="font-size: 12pt;">- 본인의 교육비 공제액 200만 원 - 100만 원 = 100만 원 </span><br><span style="font-size: 12pt;">- 합계 : 350만 원</span><br></span><span><br></span><span></span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=221145136659&redirect=Dlog&widgetTypeCall=true&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1511250578312--172972867_image_1_img", "src" : "https://postfiles.pstatic.net/MjAxNzExMjFfMTkx/MDAxNTExMjI5ODM2MzQ0.gLIDfHixiJKvY7m_VYVbUBGzVxLKKIpLfjwGAoh1fXcg.KjHoN_PhTvmf8xKBWIhH_7H-bKWQ1z07nWxVfo_pklog.JPEG.ntscafe/tip101t009780.jpg", "linkUse" : "false", "link" : ""}'><img width="700" height="469" class="se_mediaImage __se_img_el" id="SEDOC-1511250578312--172972867_image_1_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMjFfMTkx%2FMDAxNTExMjI5ODM2MzQ0.gLIDfHixiJKvY7m_VYVbUBGzVxLKKIpLfjwGAoh1fXcg.KjHoN_PhTvmf8xKBWIhH_7H-bKWQ1z07nWxVfo_pklog.JPEG.ntscafe%2Ftip101t009780.jpg%3Ftype%3Dw966" data-attachment-id="IGF5AaTUPAoLQknxbpA_QdK7Te1Y"><u><font color="#0066cc"><span style="font-size: 12pt;"> </span></font></u></a></div></div></div></div><div class="se_component se_quotation quotation_bubble"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_fs_T3"><div class="se_editView"><div class="se_textView"><blockquote class="se_textarea"><span style="font-size: 12pt;">국외 교육비 공제</span></blockquote></div></div><span style="font-size: 12pt;"> </span></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span><span style="font-size: 12pt;">근로소득이 있는 거주자(일용근로자 제외)가 다음에 해당하는 자를 위하여 국외교육기관에 낸 입학금·수업료, 기타 공납금 등이 </span><br><span style="font-size: 12pt;">공제됩니다.</span></span><span><br></span><span></span></p></div></div></div></div></div></div><div class="se_component se_table default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1511250578312--172972867_table_1" data-attachment-id=""><div class="se_table_innerWrap"><table class="se_table_col" style="width: 80%;"><tbody><tr><td class="se_cell se_align-center" style="width: 40.57%; height: 46px; background-color: rgb(197, 221, 156);" rowspan="1" colspan="1"><div class="se_cellArea"><span class="se_fs_T3"><b><span style="font-size: 12pt;">국외 근로자인 경우</span></b></span></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 59.42%; height: 46px; background-color: rgb(197, 221, 156);" rowspan="1" colspan="1"><div class="se_cellArea"><span class="se_fs_T3"><b><span style="font-size: 12pt;">국내 근무자인 경우</span></b></span></div><span style="font-size: 12pt;"> </span></td></tr><tr><td class="se_cell se_align-center" style="width: 40.57%; height: 181px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">– 본인 및 국외에서 함께 동거하는 부양가족</span></div><span style="font-size: 12pt;"> </span></td><td class="se_cell se_align-center" style="width: 59.42%; height: 181px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 12pt;">– 해당 과세기간 종료일 현재 대한민국 국적을 가진 </span><span><span style="font-size: 12pt;">거주자가 </span><br></span><span style="font-size: 12pt;">교육비를 지급한 학생, </span><br><span><br></span><span><span style="font-size: 12pt;">단, 초등학교 취학 전 아동과 초등학생·중학생의 경우 </span><br></span><span style="font-size: 12pt;">다음 어느 하나에 해당 </span><span style="font-size: 12pt;">하는 사람으로 한정 </span><br><span style="font-size: 12pt;">※국외유학에 관한 규정 제5조에 따른 자비유학의 자격이 있는 자 </span><br><span><span style="font-size: 12pt;">※ 국외유학에 관한 규정 제15조에 따라 유학을 하는 자로서 </span><br></span><span style="font-size: 12pt;">부양의무자와 국외에서 </span><span style="font-size: 12pt;">동거한 기간이 1년 이상인 자</span></div><span style="font-size: 12pt;"> </span></td></tr></tbody></table></div></div></div></div></div><p><span style="font-size: 12pt;"> </span></p><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span><span style="color: rgb(0, 0, 0); font-size: 12pt;">• </span><span style="font-size: 12pt;">소득세·증여세가 비과세되는 장학금 등을 받은 경우에는 이를 차감한 금액이 공제됩니다. </span><br><span style="color: rgb(0, 0, 0); font-size: 12pt;">• </span><span style="font-size: 12pt;">세액공제 대상 한도액은 국내 교육비와 같습니다.</span><br></span><span><span style="color: rgb(0, 0, 0); font-size: 12pt;">• </span></span><span><span style="font-size: 12pt;">제출서류는 입학금, 수업료, 기타 공납금영수증, 국외 교육비공제 적용 대상자임을 입증할 수 있는 서류입니다.</span><br></span><span><br></span><span><br></span><span><br></span><span></span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=221145136659&redirect=Dlog&widgetTypeCall=true&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1511250578312--172972867_image_2_img", "src" : "https://postfiles.pstatic.net/MjAxNzExMjFfMTc0/MDAxNTExMjMwMTA0MzM5.70BJ5bR3YHjgehyR3LmZP7ffS6PPSFLSImXypyFu-dYg.C_uwL-Uu2mIG1nuDlQHPssWnXJXCkIqN_UTAgpw617Ug.JPEG.ntscafe/12.jpg", "linkUse" : "false", "link" : ""}'><img width="700" height="554" class="se_mediaImage __se_img_el" id="SEDOC-1511250578312--172972867_image_2_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMjFfMTc0%2FMDAxNTExMjMwMTA0MzM5.70BJ5bR3YHjgehyR3LmZP7ffS6PPSFLSImXypyFu-dYg.C_uwL-Uu2mIG1nuDlQHPssWnXJXCkIqN_UTAgpw617Ug.JPEG.ntscafe%2F12.jpg%3Ftype%3Dw966" data-attachment-id="IZ3UtX4rZRbo0-jUSTXN5bq2YAcA"><u><font color="#0066cc"><span style="font-size: 12pt;"> </span></font></u></a></div></div></div></div><div class="se_component se_quotation quotation_bubble"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_fs_T3"><div class="se_editView"><div class="se_textView"><blockquote class="se_textarea"><span style="font-size: 12pt;">교육비 세액공제 절차</span></blockquote></div></div><span style="font-size: 12pt;"> </span></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span><span style="font-size: 12pt;">교육비 세액공제를 받고자 할 때에는 다음의 서류를 갖추어 소득·세액 공제신고서를 연말정산 시 근무처에 제출하여야 합니다. </span><br><span style="font-size: 12pt;">• 교육비 납입영수증(홈택스 </span><a class="se_link" href="http://www.hometax.go.kr/" target="_blank"><u><font color="#0066cc"><span style="font-size: 12pt;">www.hometax.go.kr</span></font></u></a><span style="font-size: 12pt;">에서 제공) </span><br><span style="font-size: 12pt;">• 교육부, 여성가족부 또는 국세청장이 고시하는 기관에서 발급하는 교육비 납입내역서 </span><br><span style="font-size: 12pt;">• 자녀학비 보조수당을 지급받은 경우 그 금액의 범위 안에서 근무처에 이미 제출한 재학증명서로 갈음할 수 있습니다</span><br></span><span><br></span><span><br></span><span></span></p></div></div></div></div></div></div><div class="se_component se_quotation quotation_bubble"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_fs_T3"><div class="se_editView"><div class="se_textView"><blockquote class="se_textarea"><span style="font-size: 12pt;">미리 알아두면 유익한 연말정산 도움 정보</span></blockquote></div></div><span style="font-size: 12pt;"> </span></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_fs_T2" style="color: rgb(160, 26, 92);"><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><span class="se_fs_T3" style="color: rgb(0, 0, 0);"><span class="se_fs_T2" style="color: rgb(160, 26, 92);"><b><b style="color: rgb(160, 26, 92);"><b><b style="color: rgb(160, 26, 92);"><span style="font-size: 12pt;">■ </span></b><span style="font-size: 12pt;">학원비 등의 영수증은 따로 챙겨야</span></b><span class="se_fs_T2" style="color: rgb(160, 26, 92);"><b><span style="font-size: 12pt;"> </span></b></span></b></b></span></span></span></span><span><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><br></span></span><span style="font-size: 12pt;">교복·체육복 구입 비용, 취학 전 아동의 학원비, 장애인 특수교육비는 근로자가</span><span><b><span style="font-size: 12pt;"> 영수증을 직접 수집</span></b></span><span><span style="font-size: 12pt;">하여 회사에 제출하여야 세액공제가 가능합니다.  다만, 「간소화 서비스」에서도 자료를 일부 제공하고 있으니 반드시 확인할 필요가 있습니다.</span><span style="font-size: 12pt;"> </span></span></p></div></div></div></div></div></div><div class="se_component se_table default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1511250578312--172972867_table_2" data-attachment-id=""><div class="se_table_innerWrap"><table class="se_table_col" style="width: 85%;"><tbody><tr><td class="se_cell se_align-left" style="margin: 0px; padding: 10px; border: 1px dashed rgb(212, 212, 212); border-image: none; width: 100%; height: 61px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="3"><div class="se_cellArea"><span style="color: rgb(0, 0, 0);"><span style="font-size: 12pt;">※ 초등학교에 입학한 아동의 입학연도 1～2월분 학원비는 공제 가능</span><span style="font-size: 12pt;"> </span><br></span><span style="color: rgb(0, 0, 0);"><span></span><span style="font-size: 12pt;"> - 학원 및 체육시설의 경우 월단위로 실시하는 교육과정(1주 1회 이상 실시하는 과정만 해당)의 교습을 받고 지출한 수강료만 해당</span><span style="font-size: 12pt;"> </span><span style="font-size: 12pt;"> </span></span><br></div><span style="font-size: 12pt;"> </span></td></tr></tbody></table></div></div></div></div></div><p><span style="font-size: 12pt;"> </span></p><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span><span style="font-size: 12pt;"> 또한, 올해부터 초․중․고등학교의 현장체험 학습비는  연 30만 원까지 공제한도 범위 내에서 세액공제 가능합니다.</span><br></span></p></div></div></div></div></div></div><div class="se_component se_table default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1511250578312--172972867_table_3" data-attachment-id=""><div class="se_table_innerWrap"><table class="se_table_col" style="width: 85%;"><tbody><tr><td class="se_cell se_align-left" style="margin: 0px; padding: 10px; border: 1px dashed rgb(212, 212, 212); border-image: none; width: 100%; height: 43px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="3"><div class="se_cellArea"><span style="color: rgb(0, 0, 0);">※ (초<span style="color: rgb(0, 0, 0);">·</span>중<span style="color: rgb(0, 0, 0);">·</span>고등학생 교육비 공제한도) 학생 1명당 연 300만 원<div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"><p style="margin: 11px 0px 7px; padding: 0px; font-family: Dotum; font-size: 12px; font-style: normal; font-weight: normal;"><br></p></div><span></span></span></div></td></tr></tbody></table><br></div></div></div></div></div><p><br></p>