Application for the return of personal income tax for treatment: sample and example of filling
Already the first year working on the white salaryThe taxpayer has a legal right to a so-called return or social tax deduction. 219th article of the Tax Code of the Russian Federation regulates them. A social deduction is made in the local branch of the Federal Tax Service by filing a declaration.
You can refund the taxes listed to the state for:
- paid tuition of one's own or of children;
- co-financing of a future pension;
- contributions paid to charity;
- paid expensive treatment or purchase of medical products.
A refund can be made either throughtax, or through the employer. The package of documents in this case is a little different, but the main thing remains the statement. What is an application for a personal income tax refund for treatment? The sample and the rules of filling are given in the article.
What are the costs to be refunded?
The taxpayer receives the right to return the personal income tax, if there are costs for:
- treatment (one's own or close relative), including dental services;
- purchase of medicines (and only those listed in the Government of the Russian Federation);
- diagnostic activities or medical consultations;
- treatment of spa treatment, excluding accommodation and meals (a sample application for the return of personal income tax for treatment see below).
A social deduction will be approved if medical services or medicines have been purchased for their own treatment, as well as for the treatment of parents, spouse and children under 17 years of age.
Package of documents
To apply to the IFTS, it is necessary to prepare:
- declaration, filled in the form of 3-NDFL;
- application for the return of personal income tax for treatment (sample is presented below);
- certificate, certified by the chief accountant, in the form of 2-NDFL (tax deductions for the year are written out in it);
- documents certifying kinship (if the deduction is not made for yourself);
- documents from a medical institution or pharmacies, confirming the amount of costs.
What are the deadlines for submitting documents?
Application for the return of personal income tax for treatment (sample anddata entry is given in the article) is filed within the next year, the year of the provision of medical services or the purchase of medicines. Specific terms 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 the order of IIM-7-8 /[email protected] from 14.02.2017. Form on the CPV 1150058.
A form filled out manually ortyped on the computer. The submitted documents are considered 3 months and, in case of approval, during the calendar month, money is transferred to the requisites specified in the application.
Social deduction for visiting the dentist
Legislatively set a limit on the costmedical procedures, at the dentist: 120 000 rubles. That is, in other words - 13% of the maximum amount and will constitute the maximum social payment - 15 600 rubles. (How to fill out an application for a personal income tax refund for treatment see above).
Services rendered to relatives are summarized, andthe return is processed from the final amount. It should also be noted that this tax deduction can not be more than 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 with the dentist falls under it, 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
The documents will need the following:
- tax declaration, presented in the form of 3-NDFL;
- A certificate with the signature of the chief accountant on income for the past calendar year;
- Passport and a 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 the medical services of the dental office and the medical institution;
- copies and originals of checks for services rendered.
You can write the application in any form, but it is better to use a special form of application for the return of personal income tax for treatment (sample placed 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 personallybring to the tax authority, can be sent by registered mail with notification by mail. There is an opportunity 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 a social deduction through the employer.
If there is a taxpayer has a personal office on the portal nalog. Ru, then return can be issued here (but for this it is necessary to certify the document of the UKEP).