How to get a tax refund for tests. How to get a tax deduction for taking tests

Due to the fact that the system of tax regulation established in Russia assumes that citizens of our country will receive a social tax deduction if they have incurred the costs of their treatment, taxpayers have the right to return part of the funds spent on paying for medical services. For this purpose, taxpayers have the right to submit documents to the inspection and receive tax deduction for paid childbirth and pregnancy management.

Tax deduction for paid childbirth and pregnancy management: who can and cannot receive a deduction

Art. 219 of the Tax Code of the Russian Federation, it is determined that if the taxpayer incurred the costs associated with obtaining medical services, then the state must reimburse 13% of the amount of the costs incurred.

Important! Expenses for pregnancy management and paid childbirth of a woman also belong to the category of services, the partial cost of which the taxpayer has the right to reimburse.

Before submitting documents to the inspection, it should be determined whether the taxpayer belongs to the category of persons entitled to receive a deduction. Both a woman and her spouse can receive a social deduction for paid childbirth and pregnancy management, subject to the following criteria:

Conditions for granting a tax deduction

You can get a tax deduction for paid childbirth and pregnancy management for the following types of services: (click to expand)

• Medical consultation of doctors of all specialties;
• All types of body diagnostics (ultrasound, screenings, tests, etc.);
• Treatment of a woman during pregnancy, both inpatient and outpatient;
• Childbirth carried out on a paid basis;
• Medicines purchased under the prescription of a supervising physician.

It should be noted that all treatment services should be provided only by medical institutions of the Russian Federation that have the appropriate license.

Deduction for expensive treatment during childbirth (caesarean section, difficult childbirth, etc.)

The procedure for issuing a deduction for paid childbirth

In order to receive a tax deduction for pregnancy and paid childbirth, the recipient must collect required package documents and submit them to the inspection of the Federal Tax Service at the place of its registration.

Important! Despite the fact that inspectors require copies of documents from individuals, the originals should still be taken with you for confirmation.

After the submission of documents, the tax authorities have three months to check the documents for the provision of a deduction. After this period, the Federal Tax Service employees send a notification with the decision made.

Required documents for obtaining a deduction

A spouse, wishing to receive a deduction for pregnancy and paid childbirth, must collect and submit to the inspection the following documents: (click to expand)

1. Passport of a citizen of the Russian Federation - the recipient of the tax deduction;
2. Income statement for last year issued by the employer;
3. If the deduction will be made out to the spouse, it is necessary to confirm the marital status with a marriage certificate and the spouse's passport;
4. Declaration in the form 3-NDFL;
5. An agreement with a medical institution and an act on the provision of medical services;
6. All payment documents confirming the costs incurred by taxpayers for pregnancy and paid childbirth;
7. Details of the account to which the refund will be made Money.

Where to apply for withdrawal

After filling out the declaration for reimbursement of cash costs and preparing documents, the taxpayer has the right to apply to the FTS inspectorate at the place of its registration. The law allows the following methods of providing documents to the inspection staff:

Who can get a husband / wife (features)

Important! In accordance with the letter of the Ministry of Finance No.03-04-05/22028 from 12.05.14 the taxpayer has the opportunity to receive a tax deduction for pregnancy and paid childbirth, both in the name of the spouse and in the name of the spouse.

The couple has the right to determine in which situation the deduction will be maximum. The position of the Ministry of Finance also determines that it does not matter at all that the contract and act on the provision of medical services and payment documents are drawn up for the spouse. This point of view is confirmed by the Civil Code, which contains information on property jointly acquired in marriage, which can be attributed amount of money spouse's treatment allowance.

Deadlines for submitting documents to the inspection

Tax deduction code for paid childbirth

Each taxpayer receiving a deduction for paid childbirth must pay attention to the deduction code, which is indicated in the certificate issued by medical organization.

If the birth was normal, code 01 must be entered. In the case of a caesarean section or a difficult birth, deduction code 02 must be entered.

The amount of the social tax deduction

The state provides for the maximum possible amount of social tax deduction in the amount of 13 percent of the amount of 120,000 rubles. Accordingly, the taxpayer has the right to return the funds spent within the limits of 15,600 rubles (120,000 rubles * 13%). This requirement does not apply to expensive treatment, which category includes caesarean section. In this case, the costs incurred are reimbursed in full, if the documented costs are confirmed.

Important! However, if the amounts of tax on income during the calculation turned out to be less than the possible reimbursement of expenses, the amounts cannot be carried over to the next year.

Can the deduction be combined with other deductions?

The limit of 120,000 rubles is set in aggregate for all categories of social deductions received by employees during one calendar year. Here is an example of calculating a tax deduction with the simultaneous combination of several cases:

The taxpayer during one calendar year incurred the cost of dental treatment in the amount of 30,000 rubles and paid for paid birth in the form of a caesarean section of his wife in the amount of 200,000 rubles. The total cost amounted to 230,000 rubles. Of these, 200,000 rubles belong to the category expensive treatment, and is reimbursed to an individual in full (excluding the limitation of 120,000 rubles). Accordingly, the taxpayer will receive a deduction in the amount of 30,000*13% + 200,000*13% = 3,900 rubles + 26,000 rubles = 29,300 rubles.

Thus, if the income of the taxpayer allows, he can reimburse just such an amount.

How many times can you use

Terms of refund to the taxpayer

After checking the taxpayer's documents, the FTS inspectorate sends a notification to the individual about decision. If it is positive, then within one month the tax authorities must pay the amount of compensation.

Reasons for refusal to receive a tax deduction

Unfortunately, the submission of all documents does not always guarantee that the taxpayer will receive the amount of the tax deduction. In some cases, inspectors may refuse to reimburse an individual for the costs of pregnancy management and paid childbirth. Among the reasons why tax authorities may refuse to receive funds, the following are distinguished:

• The documents were not submitted to the inspection in full;
• Their taxpayer's income has not been withheld income tax, as a result, tax refunds are not possible;
• Reporting and documents were transferred to the wrong inspection;
• The taxpayer has exhausted the limit of the social tax deduction;
• An audit of the 3-NDFL declaration revealed significant violations.

Most Asked Questions

Question #1 Can I get a deduction in the name of my spouse?

Answer: In accordance with the provisions Civil Code, you can receive a social deduction for pregnancy management and paid childbirth both in the name of the spouse and in the name of the spouse.

Question #2 Do I need original tax documents?

Answer: Employees tax service do not require the submission of original documents. However, it is advisable to have them with you in case of questions.

Question #3 How long will it take for the tax credit to be paid?

Answer: The law established the possibility of transferring the amounts of social deductions within one month from the date of a complete check of the documents submitted by the taxpayer.

Question #4 What is the maximum amount you can receive when making a deduction for paid childbirth?

Answer: If the birth is not classified as complex, then the maximum possible amount to be received is set at 15,600 rubles. If the birth was complicated or a caesarean section was performed, then such births are classified as expensive and are subject to reimbursement in full (13 percent of the taxpayer's income for the year).

How do I get a tax deduction for pregnancy care? This question interests many women who are expecting a baby. tax code Russian Federation provides for the payment of social deductions to women who are registered with a doctor for pregnancy.

What is the pregnancy tax credit?

The return of the tax is due to the fact that young mothers spend a lot of money during pregnancy.

The most expensive are the following services and purchases:

• delivery of various analyzes from the most early dates before the birth of the baby;
• the purchase of expensive vitamins and medicines necessary to maintain the body of a woman and a child;
• passing diagnostics;
• payment for services in the antenatal clinic, if the pregnancy is managed in a private clinic;
• covering the cost of delivery and hospital stay.

Not many women know that they are under Art. 210 of the Tax Code provides for a tax deduction for pregnancy management. Nevertheless, part of the funds can and should be returned, especially those spent on medical services.

During pregnancy, women should study the legislation in detail in order to know their rights, how the social tax is refunded, what documents must be submitted and where.

For example, if a woman works, then she is required to return part of the funds withdrawn from her salary as a 13 percent income tax. But you can return no more than this percentage level. The same applies to the amount that was spent on the pregnancy of a young mother, i.e. no more than 13%.

If a woman was prescribed a very expensive treatment, because. there were complications during pregnancy, childbirth or caesarean section, then all funds are returned.

The only condition in order to return the tax deduction for paid pregnancy care, in all cases, is the documentary evidence of all the money spent.

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Who is entitled to the pregnancy tax deduction?

A social subsidy is provided to a woman for pregnancy management, registration in a paid clinic, renting a ward, delivery, conclusion insurance contract if several important conditions are met:

1. The future woman in labor is a citizen of the Russian Federation.
2. Repeatedly passed the examination, took tests, was observed in public or private medical institutions of the country.
3. Has a permanent place of work, where several times a own funds signed and renewed the insurance policy, as well as an agreement on additional medical examination. These documents must provide for the payment of insurance money.
4. During pregnancy and childbirth, complications arose that required urgent treatment, which was expensive.
5. The annual income of a woman should be about 2 million rubles or more.

At the same time, the law established a number of restrictions for which the tax deduction for pregnancy is not provided:

1. If the insurance policy and the contract for additional medical care did not include items for which funds are paid.
2. Observation of a pregnant woman, her registration in a paid clinic during childbirth took place outside the country.
3. Medical institutions that can provide paid services to women in labor are licensed by the Ministry of Health. It should not be overdue, therefore, before signing an agreement with the clinic, you must ask the doctor for documents.

What is the procedure for the return of social deductions? If the spouse of a young mother has a permanent job and is a taxpayer, then part of the funds spent on pregnancy and childbirth can be issued to him. To do this, you must contact the clinic, where they must issue a certificate of the provision of paid services for specific types of treatment. It is necessary to indicate the husband as the payer, as in the income declaration for individuals.

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What documents need to be provided

When submitting documents to the inspection, it is necessary to collect the following package of papers:

1. An application written by the recipient by hand.
2. Completed tax returns. One must be taken from the place of work or from several places if the spouse was officially registered in different companies or institutions. It is important that the document bears the signature of the accountant and the seal of the structure. The second - in form No. 3, on income for the whole year.
3. A copy of the agreement signed with the medical institution where paid pregnancy and childbirth was carried out. A copy of the license must be attached along with it. Sometimes it may not be provided if it is indicated in the certificate of services.
4. Receipt of payment and certificate of treatment costs, which are issued only by the administration of the clinic. The certificate must contain a special code characterizing the type of pregnancy. 01 would mean conventional delivery, and 02 would mean significant complications.
5. Documents for relatives, if deductions will be issued for them. In particular, it is necessary to provide a birth certificate, marriage certificate, a notarized power of attorney.

TO collected documents You must also attach the bank account number where the money will be transferred. All copies must be certified and only then take all the papers to the tax office at the place of residence. Can be donated in person or through confidant or send by mail. In the latter case, an inventory (2 copies), a list of documents must be enclosed in the envelope. Forwarding is recommended only by valuable letter.

You need to make deductions in the year that will go after pregnancy and childbirth. For example, in 2016, if the birth of a child occurred in 2015. There are difficulties that prevent the declaration and all documents from being submitted on time, then this can be done later. For example, payments are made for the last three years.

IN tax office documents are checked from 2 to 4 months, after which the applicant will be informed about the results (within 10 days). Sometimes a woman in labor or her relative, on whom the papers are issued, may be called to clarify some details. If the answer is yes, the money will be transferred to the specified bank account. Funds under this social benefit are not handed over to the applicant.

A slightly delayed post to everyone I promised.
The topic of saving the family budget never loses its relevance. One of these ways to save money is to reimburse your expenses for treatment, education and housing. It's no secret to anyone that when paying wages the employer withholds 13% tax. It is these 13% that can be returned from the state in case of payment for medical services, medicines from a special list, educational services, as well as the purchase of housing and payment of interest on mortgage loans. Many people mistakenly believe that the return process is very complicated and they cannot figure it out on their own, but the devil is not so terrible) others believe that it is very labor-intensive and long, and simply do not want to get involved with unnecessary "bureaucracy".
First, I will tell you about the procedure for returning 13% in general, regardless of the type of your expenses.
1. A person who wants to return 13% must work officially, i.e. pay tax in the year in which they actually incur expenses.
2. The family is one whole, the husband can refund the tax for his wife, and vice versa, for children, in some cases, we will talk about them later, you can reimburse expenses for parents and brothers / sisters.
3. The term for applying for a tax deduction is 3 years, in 2017 refunds are made for 2014, 2015, 2016.
4. You can apply for a deduction at any time.
5. It is necessary to collect a set of documents, fill out a declaration in the form of 3-NDFL and contact your tax office. At the same time, now it is possible to make an appointment with the tax office, or you can send documents by mail, or through public services.
The process of checking documents takes up to 3 months, after which, within 1 month, the tax authority returns the money, in case of a positive decision. Refusal is possible in case of an incomplete set of documents or errors in the declaration.
Now I will tell you about how to return 13% of the payment for medical services. These are probably the most common expenses of modern mothers and pregnant women. We are always looking for the best specialists, and this is sometimes a very expensive pleasure! So, first, let's figure out who this deduction is due to - any person who has paid for any medical services can apply for the specified deduction. Remember that a person must still be a payer of personal income tax, i.e. work officially. You can return for paying for treatment for yourself, for your spouse, your children under 18 years old (or students under 24) and parents. What medical services are subject to compensation - everything! Yes, absolutely everything! Uzi? Yes! Blood/urine test? Yes! Even aesthetic dentistry like braces! Also, some of the drugs from the special list fall under the deduction. And probably the most important question that worries everyone is how much, how much money will we get?! It is very easy to calculate on your own to decide whether the game is worth the candle. We collect all the checks for medical services for the year, calculate the amount of our expenses, and multiply it by 13%. The state limited the amount of the deduction to 120 thousand rubles, i.e. maximum amount, which you can return in one calendar year is 15,600 rubles. (120 thousand * 13%). But there is more good news, some types of medical services do not fall under the amount limit and the tax is fully refunded from them. These include, for example, caesarean section and IVF. Simply put, if your family has spent conditionally 50 thousand rubles in a year. for tests and 200 thousand rubles. on eco and ks, then in family budget 32,500 rubles will return from the state treasury. (250 thousand * 13%). Agree, a nice bonus. I want to draw attention to one very important nuance, return of personal income tax cannot be more than the amount that you paid to the budget in current year! Those. if you spent 250 thousand on medical services in a year, and your annual salary is only 100 thousand, then the return will be only 13 thousand rubles. IN this case it would be reasonable to divide the costs between the spouses and submit 2 return declarations, from the husband and from the wife. Obviously, in order to apply for a tax refund, it is necessary to diligently collect all checks from all medical institutions all year round. After the end of the year, you must contact these institutions with a request to prepare documents for you to receive a tax refund. You can now apply for a tax refund for 2014-16. Having full set documents, you can fill out a declaration and submit it to the tax office.
Now the most important, the documents that you will need:
1. copy of the passport (side with photo and residence permit)
2. TIN number (copy of TIN certificate)
3. certificates from the place of work form 2NDFL
4. birth certificate reb. up to 18 years of age or full-time students up to 24 years of age
5. copy of the license medical institution
6. a certificate from a medical institution stating that the services have been provided and the entire cost has been paid (if the return is made for a relative, then the certificate should indicate who was treated and who paid)
7. copies and originals of payment documents
8. if a refund is made for the treatment of a relative, then a document confirming the relationship (birth certificate or marriage certificate) is provided
9. if an operation was performed, then an extract from the hospital (discharge statement)
10. if the operation was carried out and something necessary for the operation was purchased, but a sales contract is required and payment documents confirming payment
11. Reimbursement of medical expenses will require prescriptions from a doctor.
Thanks to everyone who read to the end. Feel free to ask questions in the comments and I will answer them as soon as I have time.
The post is not an advertisement, it is purely informative, agreed with the administration. Smack to all, easy pregnancies and childbirth, healthy kids.

Often in the life of citizens there are moments when it is necessary to pay for expensive or long-term treatment. They can arise due to environmental factors, accidents, accidents and in many situations of a different kind. Unfortunately, paid medicine in Russia is represented by truly "evil" prices. Paying for procedures and medicines empties the pockets of citizens and forces them to significantly cut costs in all other aspects of life. To help citizens and improve them financial condition, the state has established the possibility of obtaining the so-called social tax deduction. In this case, it comes to the citizen after paying for the treatment in the form of partial compensation for the cost of previously performed medical procedures and purchased drugs. Of course, the amounts are small, but tangible. With their help, one way or another, it is possible to improve the standard of living of a citizen. In this article, we will consider how to issue a refund of 13 percent for medical services.

A deduction is understood as a part of the funds received by an individual, which is not subject to taxation. tax collections. So, you have the right to a partial return of the funds paid to the state treasury, previously paid on them. To do this, it is necessary that the situation correspond to the following aspects:

• a citizen receiving treatment must have official employment, that is, receive a "white" salary, from which tax agents who are employers make monthly deductions to the country's budget, since it is considered the main income of an individual;
• a person undergoing treatment is obliged to make payments for medical procedures and medicines out of his own pocket, if someone else paid for him, you will be in receipt of a deduction without fail denied.

Relatives can also pay for treatment and receive funds for it, while you remain a legitimate claimant for state compensation.

Let's take an example. Pavel's retired mother fell ill, having no funds to purchase expensive drugs and undergo various medical procedures at the city hospital. Since Pavel possessed these funds, he, without hesitation, paid for all the necessary items for his mother.

After undergoing treatment, my mother kept receipts for medicines and procedures. Having summed up the funds spent indicated in the payment papers, Pavel filled out the relevant documents, wrote an application to the tax service of Russia and soon received some monetary compensation for the costs. Since payments were made to him, directly from the account bank card, he has full right to receive a refund. If the mother had written the application, then the tax service would have explained to her that, since she is not a payer, a refund is impossible for her.

pay attention to the most important nuance! The tax service of the Russian Federation does not accept unfounded statements regarding the passage of treatment, as well as the need for medical intervention. Diagnosis, as well as referrals for medications and treatment in a medical institution, must be issued directly by the attending physician, who is a specialist in the field. Simply put, it is unlikely that you will accept an application for the treatment of gastritis if the referral for the procedures was written by an ophthalmologist or orthopedist.

The purchase of medicines not listed in the list recommended by the attending physician is considered as a personal initiative of the patient or his relative. Since the patient does not have a medical education and cannot officially act as his own specialist who monitors his well-being objectively, such costs are not subject to reimbursement by state compensation.

The amount of the tax deduction

Since the return of any funds to the taxpayer is made from the tax on income of an individual paid by him earlier to the state treasury, equal to 13% of the funds received by the taxpayer, the return of compensation is possible only at the required rate of 13%. It turns out that from the amount of expenses confirmed by payment documents, a citizen can return 13%.

If the treatment was expensive, this value is very tangible, so do not rush to dismiss the "penny". Yes, it is almost impossible to receive an acceptable amount from our state, however, it is necessary to somehow compensate for the costs, because for most ordinary people every penny counts.

This deduction is especially useful for low-income families, but at the same time without benefits, who are forced to save. Even a small amount for them can change the current situation for the better.

As we have already said, an amount of 13% of the cost of medical procedures performed for a citizen, as well as medicines used by him, is supposed to be returned, however, she also has a more specific limitation. The upper limit of the amount available to the taxpayer for the social deduction for treatment is 120 thousand Russian rubles. However, you must understand that you can not get the funds you are looking for, but only 13% of them, that is, 15 thousand 600 rubles (120,000 * 13% = 15,600).

We would like to draw the attention of taxpayers to the fact that this monetary limit is relevant not only for the return of tax to compensate for the costs of obtaining medical care, but also for other types of social deduction, which include:

• making pension contributions;
• depositing funds as a contribution for voluntary insurance;
• expenses for charitable activities.

In total, deductions for each of these areas received simultaneously, that is, in one tax period, cannot exceed the required amount, that is, a maximum of 15,600 Russian rubles per year for all areas per year.

However, there is a list of medical services that are defined as expensive. The restriction discussed above does not apply to them. For the full price of the services you seek, you are entitled to receive compensation in the amount of 13% of the costs. These services include in vitro fertilization, in other words, the artificial insemination of a woman's egg to create an embryo. The price of such a procedure varies in different regions, but on average, according to statistics, it ranges from 20 thousand rubles to 270 thousand, if the fertilization procedure itself is accompanied by some additional services.

You can get acquainted with other elements of the list of expensive medical procedures by reading.

Some procedures that do not significantly hit the pocket are also on the desired list. Even if it seems that the treatment you are receiving does not apply to him, it is still worth checking with the document, as medical services are becoming more expensive every year, and the list, accordingly, is getting wider.

Let's take an example. Varvara Nikolaevna suffered from toothaches and decided in 2016 to turn to dentistry in order to receive qualified medical care. As a result, she was forced to undergo a course of treatment that cost her 140,000 Russian rubles. Since the toothaches and their causes were in a state of neglect, she was additionally forced to pay 200 thousand rubles for the surgical intervention necessary for the partial restoration of the cured teeth. The operation is officially one of the items on the list, determined by the government, containing names related to expensive treatment.

In the year of applying to dentistry, Varvara Nikolaevna received an income in the amount of half a million Russian rubles, respectively, from these funds she tax agent(organization-employer) made contributions to the state treasury in the amount of 62 thousand Russian rubles.

The cost of dental treatment, unfortunately, is not among the items on the list of expensive medical procedures. Since the maximum amount available for coverage in this case is 120 thousand rubles, it is from her that Varvara Nikolaevna will be returned 13%, that is, 15 thousand 600 rubles, the remaining 20 thousand difference between the amount due and the amount of costs, unfortunately, simply burn out.

As for the operation, it is still an expensive medical procedure and is included in the government list, therefore, Varvara Nikolaevna can receive a return of 13% from its full value.

Let's calculate the whole amount: (120,000+200,000) * 13% = 41,600 Russian rubles.

As we remember, for the current tax period, Varvara Nikolaevna transferred 62 thousand rubles from labor income received at the workplace to the state treasury. This amount exceeds the calculated amount of the tax deduction, therefore, all the above funds are payable to Varvara Nikolaevna in full.

Learn more about tax deductions dental services you learn from. Let's talk about the features of obtaining this deduction and the necessary documents.

When to Get a Medical Reimbursement Tax Refund

The return of a part of the tax deductions paid earlier to the country's budget, when receiving treatment, is possible in the following cases.

1. If you spent money on treatment:
   1. own;
   2. mothers or fathers;
   3. husband or wife;
   4. children under the age of majority.
2. Services were provided by a licensed medical institution operating in the Russian Federation.
3. All procedures for which hard-earned funds had to be paid are included in a list determined by the government of the country, published in 2001.
4. Services were not received free of charge, but paid for. Those procedures that were covered by compulsory health insurance cannot be compensated, since no money was paid for them.
5. The purchase of medicines should also be carried out only for self-administration or for use by one of the closest family members, that is, minor offspring, parents or spouse.
6. Medicines, like procedures, are mandatory prescribed by the attending physician, who has a certain classification.
7. Medicines must also be included in a specialized list defined on state level issued in a decree of 2001.

It is possible to receive a tax refund if voluntary health insurance has been paid. In this case, the following circumstances must comply with the legislative norms.

1. You have paid premiums for insurance concluded by issuing a paper contract on the health insurance voluntary orientation, the same applies to the immediate circle of the family.
2. The insurance contract provided for payment for medical services related exclusively to treatment.
3. The company carrying out insurance activity, had a license to carry out activities of the relevant direction, and concluded an agreement with the taxpayer.

Deduction guide

Process for receiving monetary compensation from the state takes a lot of time from citizens. This is because it is necessary not only to collect and draw up the necessary package of documents, but also to wait until the department of the Federal Tax Service, where they are submitted, will carry out all the necessary checks and issue a positive decision on the transfer of funds to the taxpayer.

We would like to remind you that with the advent of 2016, new legislative norms concerning the method of receiving funds from the state for the return of social taxes. So, before they came into force, funds could only be received through the tax office, that is lump sum payment. However, now it is possible to receive funds through the employing organization, by suspending the deductions to the state treasury of the tax on the income of an individual. In other words, until the full amount of the funds due to you is paid, they stop deducting 13% monthly from your salary and transfer it to the state treasury.

The new method has the following advantages:

• if the citizen has big salary, then he will feel a significant increase in it, which means that for a certain time the well-being of his family will increase significantly;
• you do not have to wait for the end of the tax period to apply to the tax office with completed documents for a deduction, as in the first case.

Despite the obvious advantages of the new method, we believe that the old, proven method is the most acceptable, since it allows you to get a large amount at once, not broken into pieces. Imagine that you can wait until the end of the year and get the money all at once, and then go out and buy a TV, for example, or save for it for the whole next year.

However, if the amount for treatment is small, it is possible to receive it at the workplace, as some compensation payments for treatment are returned to the employee with the first receipt of wages.

The procedure for obtaining a deduction through the tax office seems to us the most difficult, which is why we present you step by step instructions on its passage, which will later be useful to those who have embarked on the path of obtaining funds on their own, without having any idea of ​​the upcoming difficulties.

Video - Refund of 13% income tax on medical treatment

We prepare and execute documents

First of all, a citizen applying for a deduction must prepare and collect documentation containing the information necessary to carry out the process.

Table 1. What documents do you need to prepare in order to receive a tax deduction?

Note! If you have changed several jobs in 12 months of the calendar year, you will have to provide a certificate from both organizations. Most often, 2-personal income tax is issued at the old workplace upon dismissal, so you just need to find it among the documents. The second paper will be issued by the new employer. How to fill out a 2-personal income tax certificate, you will find in.

Since in most cases it is required to provide copies, and not originals of the required documents, it is necessary to independently certify each photocopy. It is not difficult to do this. No need to go to a notary office and pay extra money, just endorse each page with a personal signature, decipher it and write the phrase “correct copy” next to it. Be sure to include the current date at the end.

Note! It is not necessary to certify every document, but every page.

Declaration for a refund of 13 percent for treatment

Filling out the 3-NDFL declaration form is one of the most difficult stages for a beginner, although in fact, the procedure for entering information into it is quite simple. All necessary information you have in your hands in the documents accompanying it, you only need to correctly enter it in the appropriate columns.

This unified declaration form used individuals to receive funds for the deduction of any direction. In view of this circumstance, the Federal Tax Service has prepared a specialized software, downloaded on the official website of the service. Received electronic assistant not only independently generates a declaration in the final form, but also reduces the time spent on filling out. During its use, columns will appear in front of you, which will need to be filled out. Look for information to fill in the previously prepared documents presented in the list of the first step.

Filling out the form yourself is not much more difficult than using the program

In addition, it is necessary to comply with the rules of registration. The form must be printed exactly so that the form is not broken, on the sheet:

• A4 format;
• white;
• special paper for printing.

Try not to make mistakes when entering information into the declaration, since even the slightest inattention threatens you with correcting the form, as well as increasing the period for receiving funds. In especially neglected cases, taxpayers receive fines for information that the tax inspectorate considers knowingly false.

We send the collected papers for verification

Now that all documents confirming the right to receive a deduction have been collected and, based on the information contained in them, a tax return 3-NDFL, you can proceed to the easiest step in the process: transferring a package of papers for verification to the Federal Tax Service, or rather its local branch, to which the taxpayer belongs due to the address of his official residence. This can be done in several ways, each of which is good in its own way.

Option 1. Personal appearance at the tax office. Many taxpayers practice this option, as it seems to them the most reliable. Indeed, personal presence greatly facilitates the procedure psychologically, since the taxpayer can personally observe the acceptance of documents for processing, as well as ask questions of interest to the tax service specialists involved in his case.

A significant disadvantage of the method is the need to waste a large amount of time, very often taken to the detriment of work or personal life. Think about it, you have to drive to the tax office, get a coupon, stand in line and only then get an appointment with a specialist, then come back. However, in a sense, these time costs are justified, since the specialist will immediately review the documentation proposed for verification and point you to errors that need to be corrected.

Option 2. The transfer of documents is carried out by mail. This method is relevant in the case when the shipment is made in the format of a valuable letter, to which an inventory is filed containing information on the attachments inside it. In addition, it is mandatory to order notifications of receipt of the parcel, since due to human factor specialists may lose documents and claim in the future that they have not been received. Having a notification in hand, you can prove your case without any problems.

Copies of the postal inventory also need to be made in the amount of two items, with the same purpose - to have proof on hand. Inside this inventory, all papers enclosed in the shipment are indicated. will tell you how to properly make an inventory of documents for the tax.

The advantages of the desired method include significant time savings, which a modern person does not have much of, however, if the employees of the Federal Tax Service find that some necessary documents or there is a mistake in one of them, you will know about it only after completion desk audit. That is in eight to twelve weeks.

We are waiting for the verdict of the tax service

As soon as the department of the tax service accepts for processing your application for receiving funds, along with the prepared documents, its specialists will begin to carry out the desk audit procedure. According to the letter of the law, at the end of the process, within a ten-day period, you will be sent a so-called notice in writing, inside which the final results will actually be indicated. If you receive a refusal, its reasons, without fail, will be indicated inside the letter received from the tax.

Note! If during the course of the audit the specialists have questions requiring clarification, your immediate presence will be required to clarify the circumstances. However, more often than not, this does not happen.

Important nuances

We would like to draw your attention to several important points. Income tax refund is possible only for those annual periods in which payment for medical procedures and medicines was made.

Receipt full amount lump-sum payment is possible only after the end of the current tax period, that is, next year. If the timely registration of the deduction did not occur, the procedure can be carried out later, however, no later than the course of the next two years, since, according to the letter of the law, payments on deductions are made for the past three years before the current one. tax period of the year.

Summing up

The return of 13% of the amount of treatment received is a serious help for the citizens of the Russian Federation, since domestic medicine, despite its nominal free of charge, requires serious investments. The quality, timeliness and general level of medical services provided depend on the money paid. By creating a special list of procedures that are considered expensive, you can get tangible compensation for expenses and maintain the well-being of the family at the proper level.

Do not forget to regularly check the list, as it is supplemented annually with new items, because the prices for medical services are growing. It is important to remember that funds spent on treatment on the recommendation of a doctor are subject to a refund. Simply put, a citizen will not be able to get a deduction for the purchase of cold medicines.

Be attentive to filling out and processing documents, follow the procedure for obtaining a deduction gradually, and soon you will receive the money you are entitled to by law.

Standards for providing free assistance to the population in Russia:

The list of diseases to be treated free of charge is briefly outlined in paragraph 6 of Article 35 of Federal Law No. 326, and is detailed in the List of Section 4 of Post-i No. 1403.

A citizen of the Russian Federation is not obliged to pay for tests ordered for:

For example, a doctor suspects that a patient has a certain disease, usually accompanied by another pathology. If tests to identify the "main" disease are free, then tests for comorbidities should also be paid for by your insurer.
Medical standards of the treatment process can be viewed on the website of the Ministry of Health of the Russian Federation.

The main types of free analyzes:

You should pay for tests only if you suspect exotic autoimmune or genetic pathologies, which occur in only 0.01% of cases. Also, the policy will not cover the cost of research for aesthetic medicine.

How do I know if a scheduled analysis is free?

A) Employee health programs from the employer
b) Regional programs

1) Check in the List of Post-I No. 1403 for the presence of pathology.
2) If the disease is not there, then you need to familiarize yourself with the list of services of the insurance company or the patient's employer.
3) Find out the list of free tests for diagnosing this disease on the website of the Ministry of Health.
4) The regional list of free procedures for the population in Moscow is on the website of the Moscow Department of Health mosgorzdrav.ru/ru-RU/health/default/card/83.html
5) About the insurance services from the employer can be found in the appendix to the employment agreement.
6) If the disease is in at least one of the above programs, and the tests prescribed by the doctor are included in the standard of treatment of the Ministry of Health of the Russian Federation, then the patient is not required to pay for the analysis.

How to get a referral for a free analysis?