The taxpayer has the right to count on tax deductions for paid treatment. In this case, not only his direct expenses are taken into account, but also his spouses, as well as minor children. The social deduction also applies to the purchase of medicines.
It is necessary
- - 3-NDFL declaration;
- - 2-NDFL certificate;
- - copies of documents confirming family relations;
- - application for the provision of a social deduction (free form);
- - a copy of the contract with a medical organization;
- - a copy of the prescription form with the stamp “For the tax authorities of the Russian Federation, taxpayer's TIN”;
- - certificate of payment for medical services for submission to the tax authorities;
- - copies of payment documents (checks, receipts to PKO, payment orders).
Instructions
Step 1
If you are planning to receive a deduction for treatment, you need to obtain a package of documents from the medical institution confirming your expenses. Please note that it must be licensed and located in Russia. The costs that went to pay a private healthcare practitioner would not be appropriate. The medical institution must provide you with an agreement for the provision of services, payment documents (they must indicate what exactly you or your spouse paid for the services), as well as a certificate for the tax authorities. Make photocopies of all documents before going to the tax office.
Step 2
If you receive a deduction for treatment under a VHI agreement or for purchased medicines (medical supplies), you must make copies of: the original prescription form with the stamp “For tax authorities”, as well as receipts confirming the payment for the prescribed medicines. With deductions for medicines and expensive materials, it does not matter whether the medical services themselves were provided for free or for free.
Step 3
Get a certificate at the place of work on the 2-NDFL form. Only those taxpayers who have income taxed with personal income tax of 13% are eligible for social deductions. Those. entrepreneurs on a simplified tax or UTII cannot receive a deduction. A 2-NDFL certificate must be taken for the periods for which the money will be refunded.
Step 4
If the deduction is for a spouse, parent, or child's medical expenses, make a photocopy of your marriage certificate or birth certificate (yours or children’s). Even if the contract and payment documents are issued to the spouse, the taxpayer has the right to expect to receive a deduction.
Step 5
Fill out the declaration on the 3-NDFL form. You can download the current declaration form on the FTS website. Also write an application for the provision of a deduction, in which indicate the account to which you want to make a refund. Attach to the application a photocopy of your passbook or an extract from your personal account, which will receive funds in the future.
Step 6
It remains only to transfer the package of documents to the Federal Tax Service and wait for the decision to provide you with a deduction, it will come by mail. Then the money will go to the account indicated in the application.
