You, your spouse, parents, a child under 18 years of age underwent surgery. It was paid. According to the Tax Code of the Russian Federation, if you are employed and you are charged an income tax of 13%, you are entitled to a social deduction adequate to the amount paid for the treatment. Thus, you will get a certain amount of money back for the operation (part of the income tax). How to do it?
Instructions
Step 1
Let's clarify: part of the taxpayer's expenses for services rendered by medical institutions of the Russian Federation (public or private) that have the appropriate licenses for the right to carry out medical activities are subject to refund in the tax period (calendar year). The list of these services was approved by Decree of the Government of the Russian Federation of 03.19.2001 N 201.
Step 2
The monetary amount of the deduction is determined by the sum of the actual costs of treatment, but not more than 120,000 rubles (the exception is the cost of expensive treatment, the types of which are listed in Resolution No. 201). If the operation, for example, cost 30,000 rubles, then 3.900 rubles (13%) will be returned to you. If the operation falls under expensive treatment and costs 300,000 rubles, you should return 39,000 rubles, but only if you paid such income tax or more. (Unfortunately, in subsequent years, the social deduction for treatment, in contrast to the property deduction, does not transfer).
Step 3
To receive a deduction and return part of the money for the operation, you must draw up a 3-NDFL Declaration and submit it to the tax office at the place of registration (not at the place of residence, namely registration).
The following documents are submitted (copies and originals):
1. Passport (page of the 1st spread with full name, date and place of birth, page with registration mark).
2. TIN certificate (on registration with the tax authority).
3. Help from the accounting department of the organization about your income for the year in the form 2-NDFL (original).
4. Certificate of payment for medical services, approved by the joint order of the Ministry of Health of Russia and the Ministry of Taxes and Duties of Russia dated 25.07.01, No. 289 / BG-3-04 / 256 (original).
5. License of a medical institution for the right to carry out medical activities.
6. Taxpayer agreement on the provision of medical services or expensive treatments.
7. Marriage certificate, if the person receiving the deduction has paid for medical assistance to the spouse.
8. Certificate of birth of the taxpayer (when paying for medical services provided to your parent).
9. Certificate of birth of a child (children), if the taxpayer incurred the costs of treating his child (children) under the age of 18.
10. Savings book of the taxpayer receiving the deduction. When filling out an application, you must indicate the name of the bank, all its details, your personal account number.
