Социальный вычет зависит от расходов на обучение.

Because the verb зависеть means to depend on, and in Russian it normally takes от + genitive.

So:

• зависеть от чего? = to depend on what?

In this sentence:

• от расходов = on the expenses / on the amount of spending

This is a fixed pattern you should memorize:

• зависеть от погоды = to depend on the weather
• зависеть от времени = to depend on time
• зависеть от обстоятельств = to depend on circumstances

Because от requires the genitive case, and расходов is the genitive plural form of расходы.

Basic forms:

• расход = expense, expenditure
• расходы = expenses, spending
• от расходов = from/of expenses, depending on expenses

So:

• dictionary form: расходы
• after от: от расходов

In Russian, расходы is very commonly used in the plural to mean expenses or spending in a general sense, just like English often says expenses rather than expense.

So от расходов на обучение means something like:

• depending on the expenses for education
• depending on how much was spent on education

Using the plural sounds natural here because it refers to the overall set or amount of costs.

Because with nouns like расходы or деньги, Russian often uses на + accusative to show what something is spent on or what it is intended for.

So:

• расходы на обучение = expenses for education / training
• деньги на квартиру = money for an apartment
• средства на ремонт = funds for repairs

Для обучения would mean for the purpose of learning/teaching, but after расходы the most natural pattern is расходы на что?

Обучение is a noun meaning education, instruction, or training.

It comes from the verb обучать / обучить = to teach, train, instruct.

In this sentence, на обучение can refer broadly to money spent on education or training. Depending on context, that could mean:

• tuition
• courses
• classes
• professional training
• formal education

So it is a fairly broad word, not only schooling in the narrow sense.

It is in the accusative singular, because the preposition на here means for / toward and takes the accusative.

The noun обучение is neuter and inanimate, and for this kind of noun the nominative and accusative look the same:

• nominative: обучение
• accusative: обучение

So the form does not change, even though the case does.

Because it is the subject of the sentence, so it is in the nominative case.

• вычет is a masculine noun
• социальный is a masculine adjective agreeing with it

So:

• социальный вычет = nominative singular masculine

The verb is also singular:

• зависит = depends

because the subject вычет is singular.

Вычет literally means deduction. In this context, it is usually a tax deduction.

So социальный вычет is often understood as a kind of social tax deduction in official or financial language.

This word is common in:

• legal language
• tax documents
• financial discussions
• official explanations

In everyday conversation, people still use it when talking about taxes, but outside that context it is not one of the most basic everyday words.

Russian does not have articles like English a/an and the.

So Социальный вычет зависит от расходов на обучение can mean:

• The social deduction depends on education expenses
• A social deduction depends on education expenses

Which one is meant depends on context. In many real situations, the context makes it clear that it means the specific deduction being discussed.

Yes. Russian word order is more flexible than English because the case endings show the grammatical roles.

The neutral, straightforward order here is:

• Социальный вычет зависит от расходов на обучение.

But other orders are possible for emphasis, for example:

• От расходов на обучение зависит социальный вычет.

That version puts more emphasis on the expenses for education.

Even though word order can change, the original sentence is the most natural neutral version.

The stress is:

• социАльный
• вЫчет
• зависИт
• от
• расхОдов
• на
• обучЕние

A rough pronunciation guide:

• sa-tsi-AL-nyy VY-chet za-vi-SEET ot ras-KHO-da-f na a-bu-CHYE-ni-ye

A few useful notes:

• ы in вычет is a Russian vowel with no exact English equivalent.
• In расходов, the final в sounds more like f in actual pronunciation.
• Unstressed o is often pronounced closer to a.

So spoken naturally, the sentence may sound a bit different from what the spelling suggests.