For many years now, a taxpayer working on a white salary has a legal right to the so-called return or social tax deduction. They are regulated by the 219th article of the Tax Code of the Russian Federation. A social deduction is made in the local branch of the Federal Tax Service by filing a declaration.
You can return the taxes transferred to the state for:
- paid education of their own or children;
- co-financing of a future pension;
- contributions to charity;
- paid expensive treatment or purchase of medicines.
Refunds can be made either through tax or through the employer. The package of documents in this case varies slightly, but the main statement remains. What is an application for the return of personal income tax for treatment? We give a sample and filling rules in the article.
What costs are refundable?
The taxpayer shall receive the right to return personal income tax if expenses arise for:
- treatment (your own or a close relative), including dental services;
- purchase of medicines (and only those that are listed by the Government of the Russian Federation);
- diagnostic measures or medical advice;
- sanatorium treatment, excluding accommodation and meals (see below for a sample application for the return of personal income tax for treatment).
The social deduction will be approved if medical services or medicines were purchased for their own treatment, as well as for the treatment of parents, spouse and children up to 17 years old inclusive.
Package of documents
To contact the IFTS, it is necessary to prepare:
- a declaration completed in the form of 3-personal income tax;
- application for the return of personal income tax for treatment (sample is presented below);
- certificate certified by the chief accountant in the form 2-NDFL ( tax deductions for the year are written in it);
- documents proving kinship (if the deduction is not drawn up for itself);
- documents from a medical institution or pharmacy confirming the amount of costs.
What is the deadline for submitting documents?
An application for the return of personal income tax for treatment (a sample and entering data is given in the article) is submitted within the next year, after the year of the provision of medical services or the purchase of medicines. Specific dates are not legally established.
This year a new form of the application form for the return of personal income tax for treatment was adopted. Sample:
It was approved by order of the MMB-7-8 / 182 @ dated 02.14.2017. KND form 1150058.
A form is filled in manually or typed on a computer. The submitted documents are considered for 3 months and, if approved, during the calendar month, money is transferred to the details specified in the application.
Social Dentist Visit
There is a legislatively established limit on the cost of medical procedures, with a dentist: 120,000 rubles. That is, in other words - 13% of the maximum amount and will be the maximum social payment - 15,600 rubles. (How to fill out an application for the return of personal income tax for treatment, see above).
Services provided to relatives are summed up and a refund is made out of the total amount. It should also be noted that this tax deduction cannot exceed the amount of income tax withheld during the year.
Another important nuance is the concept of “expensive treatment”. There is a list of these services. And if the assistance from the dentist falls under him, then the refund will be made from the full amount of the service (even if it is much more than 120 000 rubles).
Making a deduction
Documents will be required as follows:
- tax return submitted in the form of 3-personal income tax;
- a statement with the signature of the chief accountant on income for the past calendar year;
- passport and copy of the first page + registration;
- application for the return of personal income tax for dental treatment (a sample is presented in the article);
- copy of the contract for medical services of the dental office and with the medical facility;
- copies and originals of receipts for the services provided.
Finally
You can write an application in any form, but it is better to use the special application form for the return of personal income tax for treatment (the sample is posted above).
You can download the form on the official portal of the Tax Service of the Russian Federation, or any other. It is public and free.
The prepared package of documents can be brought personally to the tax authority, you can send it by registered mail with notification by mail. It is possible to transfer documents with an attorney without forgetting to attach a notarized power of attorney to them. There was a legislatively fixed opportunity to apply for social deduction through the employer.
If the taxpayer has a personal account on the nalog.ru portal, then a refund can be issued here (but for this you need to certify the UKEP document).