Income tax refund, or tax deduction, is provided in the amount paid by the taxpayer for his treatment and treatment of the next of kin (parents, children under 18, spouse or spouse), in cases stipulated by the Tax Code of the Russian Federation.
Instructions
Step 1
Collect acts or agreements on the services rendered for treatment. The services indicated in the invoices must be provided on the territory of the Russian Federation by medical institutions or persons entitled to engage in medical activities. These services must be included in the list of medical services approved by the Decree of the Government of the Russian Federation. Check if the services rendered to you are included in the list of expensive ones.
Step 2
Attach payment documents to the acts confirming the fact of payment (cash receipts, receipts for credit orders, bank payment documents). The documents must be issued in the name of the taxpayer who wishes to receive the deduction.
Step 3
Prepare receipts and receipts to show that you have paid for the medicines prescribed by your PCP. The list of medicines is also approved by the Government of the Russian Federation.
Step 4
If you have paid insurance premiums under voluntary health insurance contracts, collect documents confirming their payment.
Step 5
Take a certificate in the form of 2-NDFL for the past year from the accounting department at the place of work.
Step 6
If you paid for your spouse's medical treatment, prepare a copy of your marriage certificate. Copies of their birth certificates are required to qualify for the treatment deduction for children. You will need a copy of your birth certificate if you paid for your parents' care.
Step 7
Submit your personal income tax return for the past year (before April 30) to the Tax Inspectorate at your place of residence, write an application for a deduction, attach a certificate from the accounting department, copies of acts or agreements on services rendered, a copy of the license of a medical institution or person, who performed the treatment, collected payment documents and copies of certificates.
Step 8
Expensive treatment is confirmed by a certificate of payment for medical services for submission to the tax authorities in the form approved by the joint Order of the Ministry of Taxes and Duties of Russia and the Ministry of Health No. 289 / BG-3-04 / 256 dated 25.07.2001.
Step 9
An application for the return of excessively transferred amounts of income tax can be submitted within 3 years from the date of payment of the specified amount. The deduction is refunded in the amount of actually incurred expenses in the tax period (the amount is not carried over to subsequent years) subject to the restrictions set forth in paragraph 2 of Art. 219 of the Tax Code of the Russian Federation. A deduction for expensive treatment is provided for the actual cost.
