Every year, individual entrepreneurs and legal entities are required to report to the Federal Tax Service on income and expenses for the relevant period by filing a declaration in the form of 3-NDFL. Also, citizens who wish to return the overpaid tax for certain services, including medical ones, can fill out the relevant certificate. You can fill in 3-NDFL for tax deduction for treatment through the taxpayer's personal account online.
Types of tax deductions and required documents
Citizens of the Russian Federation can return the overpaid tax for simple or expensive treatment. The first type includes treatment and purchase of medicines, the amount of the deduction for which cannot exceed 120,000 rubles. At the same time, a citizen receives 13% of this amount - up to 15,600 rubles. The list of relevant medicines and medical services is regulated by Government Decree No. 201 of March 19, 2001. The types of services and medicines related to expensive treatment are also listed in the corresponding Decree. In this case, there is no limit on the amount of the deduction.
To submit an application to the Federal Tax Service Inspectorate, in addition to the 3-NDFL declaration itself, you will need a certificate of income of an individual (in the form of 2-NDFL), an agreement with a medical institution, payment documents for services and medicines (including cashier's checks), a certificate from the institution on confirmation expenses. You can provide copies of the materials, but then be sure to put your own hand the mark "Copy is correct" on each sheet with a personal signature.
Filling in a 3-NDFL declaration for treatment
To apply for a deduction, it is enough to contact one of the offices of the Federal Tax Service at the place of residence, but it will be much faster to do this via the Internet, using the taxpayer's personal account on the website of the Tax Service. To obtain a login and password, you still have to contact the inspection with a passport and a certificate of TIN.
Directly the declaration itself is also much easier to fill out through a special program, which is called - "Declaration". It must be downloaded in the appropriate section on the FTS website and installed on a computer. The application contains special fields where the personal data of the taxpayer, his income and expenses are sequentially entered. In the latter case, you need to select the "Social deductions" section, where you can write down the amounts spent on medical services and medicines. The finished document is saved on your computer in XML format.
When using the Internet resource, you do not need to order a 2-NDFL certificate at the place of work: all income and tax deductions will already be displayed in your personal account. It remains to go to the "Life situations" tab and select "Submit a 3-NDFL declaration". Here you need to download the XML declaration file from your computer. Next, you need to attach all the required cost confirmation documents. When sending data, the system will offer to secure it with a personal digital signature, which can be obtained for free here.
Over the next three months, a desk audit will take place, after which the amount of the deduction will be displayed in your personal account. The user will need to submit an electronic application for a refund with personal bank details. Further, within a month, the amount will be transferred to the applicant.
