Social tax deductions are provided in cases where the payer incurs certain costs. The right to receive a deduction is given by expenses for: own education and training of children, treatment and purchase of medicines, charitable purposes, non-state pension provision and voluntary pension insurance. If a taxpayer is entitled to several social deductions, then he can take advantage of several at once.
It is necessary
- - Program "Declaration" or declaration form with attachments;
- - payment documents;
- - Tax Code of the Russian Federation.
Instructions
Step 1
To receive a deduction for your studies, collect a package of documents for submission to the tax office. It includes: tax declaration in the form of 3-NDFL; training contract; a copy of the license confirming the right to conduct educational activities; payment documents in your name (receipts for cash receipts, payment orders, bank statements, etc.); certificate of income from the place of work in the form of 2-NDFL for the past year.
Step 2
To return income tax on the amount paid for the education of the child, add to the above documents: a document confirming the data on the birth of the child and his relationship with the payer; documents confirming guardianship or guardianship. If the child's name (as the payer) is indicated on the payment documents, provide a power of attorney by which you trust the child to pay for the education. Eligibility for the deduction applies to a child under the age of 24 who is in full-time education.
Step 3
To return part of the amount spent on treatment, attach the following documents: tax declaration in the form of 3-NDFL; a copy of an agreement with a medical institution of the Russian Federation on the provision of expensive types of treatment or medical services, a copy of a medical institution's license to carry out activities, payment documents (receipts for cash receipts, cash receipts, bank statements, payment orders, etc.), a certificate of income from the place of work in the form of 2-NDFL for the past year.
Step 4
Take with you the originals of the documents to be handed over to the tax office. They are required for inspection by a tax inspector. When submitting documents, draw up an inventory of the documents to be handed over, a copy of which, with the mark of the tax inspector, keep with you.
Step 5
You must have a passport and a copy of it, a copy of your savings book with an indication of the account to which the deposit will be made. Based on these documents, draw up an application to the tax office.
