Application for a refund of personal income tax for treatment - a form, a sample of filling .... List of documents required to receive a tax deduction for treatment
Last updated March 2019
List of documents for registration of the deduction
In order to apply for a tax deduction for treatment, you will need the following documents and information:
- Tax return form 3-NDFL(you can download it). Submitted to the IFTS original declarations.
- The passport or a replacement document. Certified copies of the first pages of the passport (basic information + registration pages) are submitted to the IFTS.
- Certificate of income in the form of 2-NDFL. You can get this certificate from your employer. Submitted to the IFTS original certificates 2-personal income tax.
Note: if you worked in several places during the year, you will need certificates from all employers. - tax refund application with the details of the account to which the tax will transfer the money to you. Submitted to the IFTS original statements. You can download a sample application here: Application for a tax refund for medical treatment.
for medical services provided:
When making tax deduction to buy medicines provided:
When making a tax return for voluntary health insurance provided:
When making a tax return for the children
- copy child's birth certificates;
When making a tax return for a spouse additionally provided:
- copy marriage certificates;
When making a tax return for parents additionally provided:
- copy your birth certificate;
It should be noted that in order to avoid delays and refusals, it is better to contact tax service With the most complete package of documents.
Do I need to attach copies of payment documents?
When receiving a tax deduction for medical services to the taxpayer it is not required to provide copies of payment documents (receipts, checks, payment orders). It is enough that the taxpayer has a certificate of payment medical services for tax authorities(this is due to the fact that a certificate is issued by a medical organization only after paying for a medical service and is used as a document confirming the actual expenses of the taxpayer). This position is set out in the letters of the Federal Tax Service of Russia dated May 2, 2012 N ED-4-3 / [email protected], dated 07.03.2013 No. ED-3-3/ [email protected], dated November 22, 2012 No. ED-4-3/ [email protected], Letter of the Ministry of Finance of Russia dated April 17, 2012 No. 03-04-08 / 7-76 .
At the same time, if you have all the payment documents in your hands, then you can attach copies of them to tax return. Some tax inspectorates (especially in the regions of Russia) still require copies of payment documents (this is illegal, but in some cases it is easier to attach them than to challenge their demand).
At the same time, it is important to note that when receiving a tax deduction for paying for medicines (on prescriptions), the provision of supporting payment documents is mandatory for obtaining a tax deduction.
Preparation of documents using the service "Tax Refund"
The "Tax Refund" service will help you quickly and easily prepare a 3-personal income tax return and an application for a tax refund by answering simple questions. In addition, he will also provide you detailed instructions on the submission of documents to the tax authorities, and in case of any questions when working with the service, professional lawyers will be happy to advise you.
How to certify copies of documents?
By law, all copies of documents must be notarized or independently certified by the taxpayer.
In order to certify yourself, you must sign every page(not each document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date. In this case, notarization is not required.
Main documents:
1. Tax return in the form of 3-NDFL. The original declaration is submitted.
2. Passport or a document replacing it. Certified copies of the first
passport pages (basic information + registration pages).
3. Certificate of income in the form of 2-NDFL. Get it at work. The original certificate 2-NDFL is submitted.
Note
If you worked in several places during the year, you will need certificates from all employers.
4. , for which the tax will transfer money to you.
The original application is submitted.
5. A copy of the child's birth certificate - if the deduction for children
6. A copy of the marriage certificate - if the deduction is for the spouse
7. A copy of your birth certificate - if the deduction is for parents
Documents required when making a deduction for medical services:
1. Certificate of payment for medical services in the form approved by
Order of the Ministry of Health of Russia N 289, Ministry of Taxes of Russia N BG-3-04 / 256 of 07/25/2001.
You can get this certificate from medical organization who did you a favor.
The original certificate is submitted.
Note
a) The certificate indicates the cost of medical services paid by you
(regular services correspond to code 1, expensive code 2).
Depending on the code entered in the certificate, the amount of the tax deduction will depend.
Determining the code of the medical services provided is within the competence of the medical institution,
issued the certificate (letter of the Federal Tax Service of Russia dated June 13, 2006 N 04-2-03 / [email protected])
b) when undergoing treatment in a sanatorium-resort institution, you will receive a certificate
which will indicate the cost of treatment.
Certified copies are submitted.
3. Agreement with medical institution on the provision of medical services.
A certified copy of the contract is submitted.
4. License of a medical institution to carry out medical activities.
A certified copy of the license is submitted. (According to clause 2.4 clause 2 of the Letter of the Federal Tax Service dated August 31, 2006 N SAE-6-04 / [email protected] if the details of the license are reflected in the contract for the provision of medical services, then a copy of the license may not be presented)
Documents required when making a deduction for the purchase of medicines:
1. Prescription in the form N 107-1 / y. The prescription must be written in two copies,
certified by the signature and personal seal of the doctor, as well as the seal of the healthcare institution.
You will buy medicines one copy at a pharmacy,
and on the second in which the stamp “For tax authorities Russian Federation»
indicating your TIN, use when submitting a declaration to tax office.
The original prescription is served.
2. Payment orders or cash receipts with cash receipts.
Certified copies are submitted.
Documents required when making a deduction for voluntary health insurance:
1. Contract with an insurance company or policy. A certified copy is submitted.
2. Payment orders, receipts or cash receipts with cash receipts.
Certified copies are submitted.
3. License of an insurance organization to carry out insurance activities.
A certified copy is submitted.
Ways to certify documents
- notarially. Allows you to avoid doubts about the authenticity of documents during inspection by the inspection and, accordingly, it will not be necessary to additionally provide originals if necessary
- self-certification. To do this, it is necessary to certify each page of the copy as follows: “Copy is correct” Your signature / Signature transcript / Date
This social tax deduction is an opportunity to return part of the funds spent on treatment and the purchase of medicines.
The conditions for obtaining this type of deduction is the presence of the status of a resident of the Russian Federation and income taxed at a rate of 13%.
What expenses can be reimbursed
- You can get a tax deduction for spending on:
- own treatment or treatment of relatives (spouse, parents, children under 18) in Russian medical institutions;
- purchase of medicines for oneself or relatives, prescribed by the attending physician and purchased at the expense of own funds;
- payment of voluntary health insurance(under an agreement with an insurance organization) for yourself or your relatives.
Features of the deduction statement
- The maximum amount of the deduction for treatment (both your own and close relatives) - 120 000 rub. You can return up to 13% of the expenses incurred, but no more 15 600 rubles(excluding the amount of the deduction for expensive treatment);
- Deduction granted only on condition that medical facility or insurance organization It has license, to carry out medical (insurance) activities on the territory of Russia.
- The rest of the tax deduction is not carried over to subsequent periods. That is, if in one year it was not possible to receive the entire deduction, it will not be possible to transfer it to the next year;
- Treatment fee - reusable. You can claim it every year within the established limit (no limit if the treatment is expensive);
- The contract and payment documents must be drawn up according to the deduction applicant. This restriction does not apply to spouses. When a deduction is claimed by one spouse for the other, it does not matter to whom all documents are drawn up and who paid for the treatment;
- The deduction for treatment has a statute of limitations - no more three years from the date of the expenditure. Thus, in 2017, it is possible to recover the costs of treatment paid for in 2016, 2015, 2014;
- In order to receive a deduction specifically for expensive treatment, the code must be indicated in the certificate of payment for medical services "02"
The amount of 120,000 rubles. is common for all social deductions (except for expensive treatment and education of children and brothers and sisters). Which expenses are included in the tax deduction the taxpayer decides;
Note: deduction limit of 120,000 rubles. does not apply to expensive medical treatment and medicines.
When paying for expensive medical services, you can return up to 13% of their full cost(in addition to all other social deductions), but for this they must be included in a special list of expensive medical services approved by the Government of the Russian Federation.
Note: the final decision on the recognition of certain services as expensive is at the discretion of the Ministry of Health and social development. In this connection, if the provided service is not in the above list, it is necessary to contact the Ministry of Health and Social Development for clarification regarding the possibility of classifying it as an expensive one.
Paid medical services and medicines must be included in a special list of medical services and medicines approved by the Government of the Russian Federation.
Note: a deduction can also be received for a medicine that is not included in the specified list, but which has in its composition a substance indicated in this list).
The deduction can be obtained only if in the year in which the treatment was paid for (medicines were purchased), there were incomes subject to personal income tax at a rate of 13%;
Note: it should be noted that there are no clear instructions on the prohibition of receiving a deduction, if at the time of payment for the treatment (acquisition of medicines) there were no incomes.
Examples of calculating the tax deduction for medical expenses
Example 1: Deductible for own treatment
Conditions for receiving a deduction
In 2016 Petrov I.A. paid for his treatment in a paid medical institution 60 000 rub.
RUB 480,000
RUB 62,400(480,000 rubles x 13%).
Calculation of tax deduction
The cost of treatment in 2016 amounted to 60,000 rubles. therefore, the amount to be returned will be equal to: 7 800 rub.(60,000 rubles x 13%).
Since in 2016 Petrov I.A. paid income tax in the amount of more than 7,800 rubles, and the cost of treatment does not exceed the limit of 120,000 rubles, he will be able to receive a tax deduction in full - 7 800 rub.
Example 2. Deduction for own treatment costing more than 120,000 rubles.
Conditions for receiving a deduction
In 2016 Petrov I.A. paid for his treatment in a medical institution 90 000 rub., and also purchased, according to the doctor's prescription, the medicines necessary for treatment, in the amount of 40 000 rub.
Income earned and tax paid
Income for 2016 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).
Calculation of tax deduction
In general, the cost of treatment of Petrov I.A. in 2016 amounted to RUB 130,000, but since a deduction limit of 120,000 rubles is set for social expenses, therefore, the amount due for a refund will be equal to: 15 600 rub.(120,000 rubles x 13%).
Since in 2016 Petrov I.A. paid income tax in the amount of more than 15,600 rubles, he will be able to receive a tax deduction in full - 15 600 rub.
Example 3: Child care deduction
Conditions for receiving a deduction
In 2016 Petrov I.A. paid for the treatment of his 15-year-old daughter, in a paid medical institution, 70 000 rub.
Income earned and tax paid
Income for 2016 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).
Calculation of tax deduction
Since the daughter's age under 18 years old, Petrov I.A. has the right to take advantage of the tax deduction for the cost of her treatment. The amount to be returned will be: 9 100 rub.(70,000 rubles x 13%).
Since in 2016 Petrov I.A. paid income tax in the amount of more than 9,100 rubles, he will be able to receive a tax deduction in full - 9 100 rub.
Example 4: Expensive treatment deduction
Conditions for receiving a deduction
In 2016 Petrov I.A. paid for an expensive lung surgery costing RUB 500,000
Income earned and tax paid
Income for 2016 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).
Calculation of tax deduction
Since surgical treatment of severe forms of respiratory diseases is included in the list of expensive medical services for which a tax deduction is provided in full(without a limit of 120,000 rubles), the amount due for a refund will be equal to: 65 000 rub.(500,000 rubles x 13%).
However, in 2016 Petrov I.A. paid personal income tax in the amount of less than 65,000 rubles, so he can only return - RUB 62,400(amount paid per year income tax).
Example 5: Treatment deduction with other social deductions
Conditions for receiving a deduction
In 2016 Petrov I.A. paid for the medicines necessary for the treatment of his wife in the amount of 60 000 rub., as well as their education at the institute in the amount 80 000 rub.
Income earned and tax paid
Income for 2016 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).
The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).
Calculation of tax deduction
Expenses Petrova I.A. for 2016 amounted to 140 000 rub.(60,000 rubles (for medicines) + 80,000 rubles (for education)), but since the amount of social deductions for the year cannot exceed 120,000 rubles, he can only return: 15 600 rub.(120,000 rubles x 13%).
Since in 2016 Petrov I.A. paid personal income tax in the amount of more than 15,600 rubles, he will be able to receive the amount due for a refund in full - 15 600 rub.
Ways to get a tax deduction
Through the IFTS
The procedure for obtaining a tax deduction for treatment costs through the tax service takes place in 3 stages:
To receive a tax deduction for medical expenses, the following documents are required:
Main documents:
- Declaration in the form 3-NDFL. Please note that the declaration form must be current for the year for which the deduction is claimed. That is, if the deduction is declared for 2013, the declaration must be relevant for 2013.
Help 2-NDFL. It can be obtained from the accounting department at the place of work (if you worked in several places during the year, you need to take a certificate from each of them).
Note: certificate 2-NDFL is not included in the list of mandatory documents required for submission when declaring a deduction.
Additional documents for deduction for medical services:
- Copies of payment documents confirming the fact of payment for treatment (receipts, money orders etc.).
Agreement with a medical institution which lists the cost of treatment. A copy of the agreement, certified personally by the applicant, is submitted to the tax service (each page of the copy must be signed).
The contract must specify license details for medical activities. In case of their absence, additionally it is necessary to provide a copy of the license.
Note: if you want to receive a deduction for expensive treatment, then the expenses incurred for it must also be specified in the contract with the medical institution.
Certificate of payment for medical services issued by the medical institution that provided the service.
When undergoing treatment in a sanatorium-resort institution, it is also necessary to obtain a medical certificate. It should reflect the cost of treatment minus food, accommodation, etc.
Additional documents for the deduction for the purchase of medicines:
- Recipe issued by the attending physician for the purchase of medicines, drawn up in the form No. 107-1 / y, and containing a special seal intended for tax authorities.
- Copies of payment documents confirming the fact of payment for medicines (receipts, cashier's checks, payment orders, etc.).
Additional documents for deduction for health insurance:
- A copy of the contract with the insurance company or policy. The contract must specify license details for insurance activities. In case of their absence, additionally it is necessary provide a copy of the license.
- Copies of payment documents confirming the fact of payment of insurance premiums (receipts, payment orders, etc.).
Additional documents for deduction for relatives:
- Copy of the child's birth certificate (if applicable) for the children).
- Copy of marriage certificate (if applicable) for a spouse).
- A copy of the applicant's birth certificate (if applicable) for parents).
note, when submitting copies of documents to the tax service, it is recommended to have their originals with you.
The second stage is the transfer of the collected documents to the tax authority
You can send the collected documents in the following ways:
- Personally by contacting the local tax authority at the place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, immediately tell you which documents are missing or which need to be corrected.
- Through a representative by notarized power of attorney (some tax authorities accept documents by handwritten power of attorney).
- With the help of a personal account of the taxpayer (LCN) located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the LKN, you must contact any tax authority to create an account and obtain a login and password to enter it. To do this, you need to take your TIN and passport with you. There is no connection fee for LKN.
By mail- a valuable letter with a description of the attachment. To do this, you need to put the documents in an envelope (do not seal the envelope) and make 2 copies of the postal inventory listing all the enclosed documents.
With this method, a visit to the tax service is not required, but if mistakes were made or the package of documents was not collected in full, you will find out about it only after 2-3 months (after checking the documents).
Note: the 3-NDFL declaration and the set of documents required for obtaining a tax deduction can be submitted to the tax service throughout the year.
The third stage - verification of documents and receipt of a tax deduction
Verification of the tax return and the documents attached to it is carried out in within 3 months from the date of their submission to the tax authority.
Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (providing or refusing to provide a tax deduction).
After receiving the notification, you must come to the tax authority and submit an application for a personal income tax refund indicating bank details for which the money transfer will be made.
The funds must be transferred to within 1 month from the date of filing an application for a personal income tax refund, but not earlier than the end of the verification of documents (desk audit).
How long can I get a tax deduction
You can only receive a tax deduction for those years in which the payment for treatment was directly made.
In this case, you can file a declaration and return the money only next year for the year in which the medical expenses were incurred. For example, if you paid for treatment in 2015, then you can return the money only in 2016.
The 3-NDFL declaration and the documents required to receive a tax deduction can be submitted to the Federal Tax Service Inspectorate throughout the year.
How to get a social deduction through an employer
Since 2016 you can get a tax deduction for treatment from your employer. In this case with wages income tax at a rate of 13% will no longer be withheld.
main feature this method lies in the fact that in order to receive a deduction, you do not need to wait until the end of the year (as in the case of the tax), you can apply for a deduction immediately after paying for the treatment.
The procedure for obtaining a deduction through an employer occurs in 3 stages:
The first stage is the collection of necessary documents
The list of documents for receiving a deduction through the employer coincides with the documents that are required to receive a deduction through the tax service (see above).
But there are the following differences:
- It is not required to fill out a tax return in the form of 3-NDFL.
- You do not need a certificate in the form 2-NDFL.
- An application for a tax deduction is filled out in a different form.
The second stage is the transfer of the collected documents to the tax authority
After all the documents are collected, they must be transferred to the tax office at the place of residence. The methods of transferring documents are the same as in the case of receiving a deduction through the tax service (see above).
After 30 days (reserved for verification of documents) from the tax service should come notification confirming the right to receive a deduction from the employer.
The third stage is the receipt of a tax deduction
After receiving a notification from the tax service, it is necessary to write an application for a deduction and, together with a notification, transfer it to the accounting department at the place of work.
Starting from the date of notification of the accounting department, income tax will no longer be withheld from wages, as a result of which it will become 13% more than usual. This will continue until the deduction is fully depleted, or until the end of the calendar year.
Note: if during the year the employer provided the employee with a deduction not full size(for example, for those months while he processed documents for receiving a deduction), then unused balance can be obtained at the end of the year by contacting the tax service (see above for the procedure for obtaining a deduction through the tax service).
Documents for a tax deduction for treatment allow you to return part of the funds spent on the purchase of medicines, payment for the services of a medical organization or contributions to voluntary health insurance. We will tell about the composition of such documents and the features of their execution when receiving a deduction from the tax office in our article.
What documents are needed for a refund of income tax for treatment
Declaration 3-NDFL, application for deduction, certificate of income 2-NDFL, passport - with such a set of documents, you will need to start processing the deduction for any person who decides to exercise their right to a refund of personal income tax from the amounts spent on treatment.
IMPORTANT! The possibility of a tax deduction from the costs of treatment is provided for in sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.
To ensure that the collection of documents for the tax deduction for treatment does not turn into a waste of time, it is first necessary to check whether all the legally established conditions and restrictions associated with the application social deduction are observed, specifying the following points:
- The person who paid the medical expenses and received the medical service is the same person or the indicated persons are close relatives.
IMPORTANT! Close relatives are considered parents, spouses and children under the age of 18 (including adopted children and wards). see also “You can get a social deduction if the customer of the treatment is a spouse” .
- The payer of medical expenses and the claimant of the deduction are the same person.
IMPORTANT! If the treatment is paid for by the enterprise, the tax authorities will refuse to deduct.
- The taxpayer declaring the deduction has income taxed at a rate of 13% and paid to the personal income tax budget.
IMPORTANT! Pensioners or individual entrepreneurs on the simplified tax system and UTII will be able to claim a deduction only if they have income taxed at a rate of 13%.
- The applicant for the deduction collected all 2-NDFL certificates on their income from each place of work (if there were several).
IMPORTANT! The absence of 2-NDFL certificates deprives the applicant of the right to a social deduction.
At the same time, it is necessary to transfer to the tax authorities the originals of the 3-NDFL declaration, the 2-NDFL application and certificates, as well as copies of the first pages and the page with the registration of the passport.
If the above conditions are met, you can safely proceed to the collection of the following documents for personal income tax deduction treatment (more on that below).
You can familiarize yourself with the procedure for filling out the 3-NDFL declaration in the article. "Sample of filling out a tax return 3-NDFL" .
Expensive treatment: when a personal income tax return is issued
In some cases, there is a need for expensive treatment, and here you need to have a good idea of what documents are needed for 3-personal income tax. The fact is that a tax deduction is also allowed in such circumstances, and in an almost unlimited amount, but subject to certain conditions:
- Firstly, the type of treatment must be included in the list approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201 ( The list can be downloaded from our website.);
- secondly, it is worth starting to fill out a declaration on the return of income tax for treatment only after receiving a specific certificate issued by a medical institution (approved by order of the Ministry of Health of the Russian Federation No. 289).
When receiving help, pay attention to the service code. For expensive treatment, the corresponding field should contain the number 2. If a unit appears there, the deduction will be limited to the usual limits of 120,000 rubles.
Help from a medical institution
When submitting documents to the tax office for the return of personal income tax for treatment, special attention should be paid to the certificate issued by the medical institution.
This paper will be needed if medical expenses have been paid.
IMPORTANT! The form of a certificate of payment for medical services was approved by order of the Ministry of Health and the Ministry of Taxes of Russia of July 25, 2001 No. 289 / BG-3-04 / 256.
At the same time, other documents confirming the fact of payment (receipts, checks, payments, etc.) are not needed, since this certificate is issued only if the services have already been paid for. This position is shared by both officials of the Ministry of Finance and tax authorities (letters of the Ministry of Finance of Russia dated March 29, 2018 No. 03-04-05 / 20083, dated April 17, 2012 No. 03-04-08 / 7-76, Federal Tax Service of Russia dated March 7, 2013 No. ED- 3-3/ [email protected]).
see material“Help or checks for treatment? The Ministry of Finance says - help " .
In addition, a certificate in this form will be needed only if the paid services are included in a special list of medical services approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201.
Such a certificate can also be obtained after undergoing spa treatment. At the same time, it will not indicate the cost of the voucher, but only the price of treatment (minus the cost of food, accommodation, etc.) and the amount of additionally paid medical services.
If you have the above certificate and the type of service provided is on the list, you will need 2 more documents from the medical institution that provided the service to receive the deduction: an agreement and a license. If the medical institution does not have a license to carry out medical activities or the treatment was performed not by a Russian, but by a foreign clinic, the deduction will be denied.
Tax authorities must submit a certified copy of the contract with the medical institution. You should pay special attention to the conditions of this document if expensive treatment was carried out, and you purchased materials or medical equipment that are not available in this clinic at your own expense. This will allow you to receive a full refund.
The license is presented as a certified copy. Separately, it is not necessary to attach a license if its details are specified in the contract.
Prescription (form 107/1-y)
This small piece of paper will be required by the deductible claimant if the money was spent on medicines that were prescribed by a doctor. The prescription is issued by the attending physician at the same time as a similar form for the pharmacy. If there is no form 107/1-y, it can be obtained later at the medical institution based on the records in the medical record.
The prescription must be stamped: "For the tax authorities of the Russian Federation, TIN of the taxpayer."
It will be possible to claim a deduction for the amount of paid medicines only if the purchased medicines are included in the list approved by Resolution No. 201.
Tax authorities must submit the original prescription and certified copies of payment documents. In this case, they are required.
Insurance policy
The deduction can also be obtained in the case when medical manipulations were not carried out, medicines were not purchased, and the money was spent on paying for a voluntary medical insurance policy. In this case, the deduction applicant will need a certified copy insurance policy or contract with an insurance company.
The deduction will be possible only if the insurance contract provides for payment for treatment services, and the insurance organization has a license to carry out this type of activity.
A certified copy of the license is submitted to the inspection. Or a link to its details should be given in the contract.
The above documents must be accompanied by certified copies of payment documents proving that cash used to pay insurance premiums.
About when insurance premiums no need to pay, read the material "Amounts not subject to insurance premiums" .
Birth certificate and other documents
A birth certificate in a package of documents for deduction will need to be submitted in 2 cases:
- if the applicant of the deduction wants to return the money spent on the treatment of children, a birth certificate of the child will be required;
- if the applicant's parents were treated, and the applicant paid for their treatment, the applicant's birth certificate must be attached.
If the deduction is made for the expenses for the treatment of the applicant's spouse, you will have to provide a marriage certificate.
All these certificates are needed to confirm the degree of relationship between the person who spent the money and the recipient of the medical service. They are transferred to the tax authorities in the form of certified copies.
IMPORTANT! You can certify copies of documents for issuing a tax deduction in 2 ways: notarized or independently by the applicant of the deduction (on each page of all documents you must write: “The copy is correct”, sign, decipher the signature and put the date).
Income not included in calculation of personal income tax, read the article"Income not subject to personal income tax (2017-2018)" .
Where can I get an example of filling out a 3-NDFL declaration for treatment
Gathering everything required documents, you can proceed to the execution of the 3-NDFL declaration. For this type of deduction, 5 sheets of this report are filled out: the title, 1st and 2nd sections, as well as sheets A and E1. The data sources for the declaration are, in normal cases, a 2-personal income tax certificate from the enterprise and a document from a medical institution, indicating the costs of treatment.
You can download an example of filling out a 3-NDFL declaration on our website.
Results
Documents for income tax refunds for treatment are not easy to collect. You need to write an application, get 2-NDFL certificates, make a copy of your passport, take a certificate of payment for medical services or a prescription form (in the case of buying medicines), attach copies of the contract, license for medical activities and payment documents, and fill out a 3-NDFL declaration .
The specified list will have to be supplemented with documents confirming the degree of kinship (birth or marriage certificates), if the applicant for the deduction paid for the treatment of his close relatives.
The deduction can also be claimed for the cost of paying voluntary insurance premiums. In this case, you will additionally need a certified copy of the contract with the insurance company or an insurance policy, as well as a copy of the license to carry out insurance activities and payment documents.
Drawing up an application for the provision of a tax deduction is mandatory when processing a refund. Without it, even if the 3-NDFL declaration and other documents are submitted, there will be no result. To complete the document, you will need the following information:
- The code of the inspection that will review the document.
- Passport data.
- Information about the amount of the tax deduction.
- Your bank account details.
General filling rules
The document must be completed by yourself.. If this causes difficulties, you can turn to intermediaries who will not only issue, but also help collect other documents. Such services are provided by both private entrepreneurs and banks, such as Sberbank, Tinkoff bank other. However, you will have to pay for this service.
If your tax deduction is small, then it is better to try to fill out the paperwork yourself. So you will learn how to write paper and can easily receive tax deductions annually.
If you want to print the form, find it on the Internet in Excel format(it will open on any computer) or PDF (you need a special program to open it).
- Printing must be one-sided.
- Fill in block letters in black ink.
- When filling out on a computer, print in black. Use 18 point Courier New capital letters.
- Signature by hand.
Important! Corrections, additions are not allowed.
Instructions for filling out with example pages
The application consists of three pages, consider how to fill each correctly.
1 page
![](https://i1.wp.com/moepravo.guru/wp-content/uploads/2018/01/NK_RF_1_25130817-400x291.jpg)
2 page
![](https://i1.wp.com/moepravo.guru/wp-content/uploads/2018/01/izuchenie_dokumenta_2_25141228-400x266.jpg)
Reference! When filling out the TIN and KPP on the website of the Federal Tax Service, it is not necessary to indicate.
North-Western Bank JSC "Sberbank of Russia" St. Petersburg
to / account 30101810500000000653 BIK 044030653
settlement account 40817810755031838030
Semenov Petr Mikhailovich
Document code "21"
4503 123586, date of issue 07/23/2000, Department of Internal Affairs of the Nevsky district of St. Petersburg.
You can not specify the details of the spouse / spouse or other relative. The account must be in your name.
3 page
- Write down the last name, first name, patronymic.
- The code of the document that certifies your identity.
- Passport or other (for example, military ID) data.
- The address of the place of residence (place of stay) indicating the postal code and region code.
What mistakes should be avoided?
![](https://i0.wp.com/moepravo.guru/wp-content/uploads/2018/01/raschet_summy_1_25131338-400x245.jpg)
Attention! If you are ordering through an intermediary, carefully check your bank account details to ensure that no other person receives your funds.
How to fix?
If you submitted an application with an error, you can correct it.
- Invalid personal data. In this case, it is necessary to send an application to the IFTS for clarification of personal data.
- Incorrect information, such as details. Write the application again.
Paper feeding methods?
- Transfer in person by visiting the tax office.
- you will immediately find out if any of the papers is framed incorrectly, if not a complete set;
- You can quickly ask questions.
- you can lose time in the queue;
- the inspection does not work on weekends, you will have to visit it during working hours.
- Send by registered mail.
Pros - you can do it at a convenient time in the nearest branch.
- It will take time to deliver the letter and receive a response, in case of incorrect registration.
- Registered mail must be paid.
- Through the office on the website of the Federal Tax Service online.
- convenient filling forms;
- data is automatically inserted, for example, such as full name;
- you can correspond with the tax office.
Cons - in order to start working in personal account, it is necessary to carry out preliminary work: to identify your personality, to make an electronic signature.
Getting a tax deduction is easy: follow the instructions, keep payment and other documents, learn to work in the office of the taxpayer. Don't overpay - get tax deductions!
Video
See in more detail how to independently write an application for the return of overpaid personal income tax in the video below: