Did you know that, having paid for expensive prosthetics or other dental services with funds from your own pocket, you can partially return them back by filing documents for a tax deduction for dental treatment?
In the current Tax Code of the Russian Federation there is an article number 219, which establishes the right of a person who regularly pays income taxes to apply for a social tax deduction. However, in practice, far from all citizens who have paid for their treatment or the treatment of their minor children, spouse (or spouse), parents, implement it.
Many people think that it is impossible to issue a refund on their own, as it will require a lot of time, effort, and (not without it) nerves. In fact, everything is much simpler, and every person who does not even have practical skills in working with government agencies can get the money laid down by law.
Your main task will be to prepare a complete package of documents for a refund of 13 percent for treatment. How to do it? Let's figure it out together.
But from the beginning, I suggest watching a video about who is entitled to a personal income tax refund for medical services.
To exercise your right to a refund, you will need to prepare all the required documents for the treatment tax credit. This is the most critical part of the task.
If the documentation is not completed correctly, or the collected package of documents is incomplete, your application will be refused. After that, you will have to correct the inspector's remarks, re-visit the tax office, and, therefore, waste your time.
Therefore, it is worth trying to do everything right the first time, responsibly approaching the issue of preparing the necessary documents.
Carefully read the list, which includes the following documents for the treatment tax refund.
Declaration 3-NDFL
The main document that must be submitted to the tax office is a completed declaration in the form 3-NDFL.
You can enter all the necessary information into it yourself using a free program developed by specialists from the Federal Tax Service of Russia. You can download it on the official website of the tax service.
Please note that for each year, following the results of which the declaration is filled out, there is a separate program. This means that if you, when drawing up a document for the return of funds spent in 2016, use the program for 2014, the tax inspector will refuse to accept such a declaration.
To help those who wish to return income tax for medical services, we have prepared. You just have to download and substitute your figures on income and expenses incurred in the finished files.
If you do not want to deal with the principle of the program, which provides services for the preparation of various documents and certificates, including the declaration you need.
Help 2-NDFL
Help in the form 2-NDFL is compiled by your employer. To obtain this paper, you will need to contact the accounting department of the organization of which you are an employee.
This document contains information about the amount of earnings you received for the year and the amount of income tax paid during this time. It is this certificate that serves as a source of information in the preparation of the 3-NDFL declaration.
In small organizations, a 2-NDFL certificate can be issued immediately in the accounting department, while in larger enterprises it must be ordered in advance. After that, in 1-2 days it will be possible to pick up the completed document.
Please note that if you return personal income tax for several years, then 2-personal income tax certificates are compiled for the years in which the treatment took place.
Thus, sometimes 3 documents for the previous 3 years may be required at once, in which you can return the tax.
There is no statute of limitations for 2-personal income tax, since the final document is compiled based on the results of annual income. After the end of the year in previous periods, no additional accruals are made.
Documents from the hospital
We return for ourselves
Here is a list of those papers that you need to take in a medical institution during treatment, well, or at the end of the year.
- An agreement on the provision of paid services concluded with the organization in which you received treatment.
- Additional agreements that change the established cost of such services (in the event that you entered into them).
- Checks, receipts and other documents confirming the purchase of goods or payment for services.
- A certificate for a tax deduction for medical services, which indicates the amount of money you spent on treatment.
- License of a healthcare institution for the right to carry out medical activities.
We return for relatives
If you apply for personal income tax reimbursement for the treatment of relatives, the list of documents will increase. You will need to provide papers confirming the relationship between you and the patient. These include:
- marriage certificate
- birth certificate of the child;
- your birth certificate if you paid for your father's or mother's treatment.
We return for medicines
If you need to apply for an income tax refund due to the costs incurred for the purchase of drugs, then you will need to attach a prescription drawn up in the form No. 107-1 / y to the above documents.
It must be stamped "For the tax authorities of the Russian Federation, Taxpayer Identification Number."
We return for the sanatorium
When making a tax deduction for spa treatment, the documents to be transferred to the Federal Tax Service will be replenished with a paper from the sanatorium, which indicates the exact cost of the medical and health services provided to you.
How to apply for a refund
The medical bill must be written by hand or prepared on a computer and printed out using a printer. It must indicate the following:
- the name of the tax office to which the documents are submitted;
- your full name and residential address;
- a claim for a tax deduction, the right to which arose as a result of monetary expenses incurred by you in the treatment of teeth, prosthetics, purchase of medicines, etc.;
- link to pp. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, on the basis of which you can receive money;
- the amount of money to be paid;
- bank account number to which the money will be transferred;
- list of documents attached to the application;
- the date the application was made and your signature (it must be signed by you personally even if you submit the application in hard copy).
Usually, an application for a tax refund for treatment or the purchase of medicines can be filled out directly at the tax office when the inspector accepts your documents for a social deduction.
It must be borne in mind that some tax authorities accept this document, drawn up only according to the model adopted in this particular city. Therefore, it does not always make sense to fill out an application in advance.
Document submission deadlines
When drawing up documents, it is worth remembering that the law establishes the exact deadlines for filing a declaration, during which a deduction can be received.
You can apply for a refund of a portion of the funds spent on dentures and other types of treatment within three years from the date the service was provided to you. If you do not have time to complete the documentation during this time, you will not be able to receive the money due to the expiration of the statute of limitations established by law.
If you're wondering when you can apply for a medical tax deduction, you should know that you can do so all year after the year in which you spent your money.
Example. Plombova Maria treated her teeth in 2014, at the same time payment for these dental services was made. In this case, she can submit a 3-NDFL declaration for the return of 13% of the funds spent in 2015. Maybe in 2016. And even in 2017. But if she “remembers” her expenses in 2018, then she won’t be able to return any money.
The sooner you deal with the paperwork, the faster you will receive a deduction - consideration of the application takes 90 calendar days; it takes another month to transfer funds to the details you specified. Thus, the maximum period of time after which the money is returned is 4 months.
You can get a deduction before the expiration of this period - it all depends on the degree of workload of the tax inspector at the time you submit the collected certificates and papers.
You can also get . In this case, you will not receive money in your hands, just from you for a certain time at work, income tax will not be withheld.
