Filling out a tax refund return for treatment. Application for personal income tax refund for treatment: sample and example of completion

No one is immune from sudden health problems that deprive not only strength, but also money. They become urgent surgery or expensive treatment. Large financial expenses place an unbearable burden on family budget. In such cases, the state lends a helping hand to its citizens by providing a tax deduction for treatment. What steps should you take to benefit from this type of support?

In what cases can you get a tax deduction for treatment?

It is noteworthy that a tax refund for treatment will be made if not only the payer himself, but also his immediate relatives needed to improve his health. Got sick minor child, spouse, retired parent? In all these cases, a working adult who has paid expenses from his own wallet has the right to expect that he will receive social benefits. tax deduction for treatment. The law clearly stipulates the situations when a tax deduction for treatment can be refunded:

• paying out of pocket for treatment, including expensive ones;
• purchasing medicines at your own expense;
• payment of insurance premiums for voluntary personal insurance.

At the same time, people who do not have a source of income or do not transfer anything to the budget cannot return any funds to themselves. These include students, the unemployed, and those who have retired. When asked how to get a tax deduction for treatment for a pensioner, experts will answer with one voice: no way, because this category of citizens pays nothing to the state treasury. The only way out is to ask adult working children for help.

Amount of deduction for treatment

It will not be possible to return the entire amount spent - it cannot be higher than the income tax you paid to the budget for the year. The amount of compensation is up to 13% of total costs, but does not exceed 15,600 rubles. The final annual amount of social deductions by law does not exceed 120 thousand rubles. In addition to treatment funds, the amount of funds includes money spent on training and insurance. Threshold 15,600 rub. is 13% of this amount.

Some methods used modern medicine, require colossal sums for their implementation. In this case, the state returns 13% of total number of funds spent, even if they are many times higher than the 120 thousand limit. The main condition is that this procedure or treatment complex must be indicated in special List expensive types treatment.

Conditions of receipt

In order to receive part of the funds spent on treatment from the state, you need to make sure that all the necessary conditions are met:

• An adult family member who has paid for all procedures and medications pays monthly income tax in the amount of 13%;
• treatment took place on site Russian Federation in a licensed medical institution;
• paid medications and procedures are prescribed in Decree of the Government of the Russian Federation dated March 19, 2001 No. 201;
• all documents confirming the purchase of medications and payment for services, their necessity for successful recovery (agreement with a medical institution, prescriptions written by doctors, receipts from pharmacies, etc.) have been preserved.

When submitting documents for a refund of part of the amount spent, be patient: the money will be reimbursed to you not in the year when the treatment was performed, but in the next year, after deducting all taxes. There are often situations when the course of treatment takes several months and disappears within two calendar years. Then the refund will take a couple of years and will take place in two stages.

Necessary documents for registration in 2017

The list of papers that will have to be prepared and submitted for consideration by the Federal Tax Service is very long. In every special case it is supplemented or, conversely, reduced. Full list looks like that:

• original tax return 3-NDFL;
• notarized copies of all completed pages of the passport;
• original 2-personal income tax certificate obtained from the main place of work;
• original tax refund application;
• at inpatient treatment: original certificate of payment for medical services, which should be issued to you by the institution that provided them; a notarized copy of the agreement on the provision of medical services; a certified copy of the license of the medical institution itself;
• when purchasing expensive drugs: the original special prescription in form No. 107-1/u; certified copies of documents confirming the purchase of medicines;
• when making insurance premiums: a notarized copy of the agreement with the company; copies of papers certifying payment of contributions; a certified copy of the company license;
• a copy of the birth certificate of a small patient - if you need a tax deduction for the treatment of a child;
• a copy of the marriage certificate - if you need a deduction for the treatment of your spouse;
• a copy of the birth certificate of the recipient of the tax deduction for treatment - if one of the parents needed help.

It is best to submit documents for a tax deduction for treatment at the beginning of the year following the year that was marked by health problems. The paper verification process will take from 2 to 4 months. However, you have the right to take care of receiving a tax deduction for treatment that took place not only in the past, but also 2 or 3 years ago. The same papers will be needed.

Sample of filling out an application for tax refund

When you have collected the documents, contact the Federal Federal Service tax service at the place of residence. There you will be asked to fill out an Application for a refund of the amount of overpaid tax, the form of which the institution’s employees are required to provide. You need to indicate:

• full name, return address and telephone number;
• corresponding code budget classification;
• corresponding All-Russian classifier territories municipalities;
• the amount you expect to return;
• bank details (name, correspondent account, BIC, INN/KPP) in which you have an account (this must also be indicated) and to which the funds should be transferred;
• passport data.

How to calculate income tax refund for dental treatment

Dental treatment is included in the list of procedures for which a refund is due. The list of documents, the procedure for submitting them and the procedure for receiving money remains the same. Moreover, it is possible to receive compensation not only for complex operations. Funds will be refunded for some plastic procedures and for straightening teeth through the installation of braces. The calculation example below will help you understand the entire procedure better.

Ivan Nikolaev receives 60 thousand rubles monthly. His teenage daughter needed braces. For all the work and materials, the father paid 50 thousand rubles. Ivan Nikolaev’s income tax paid for the year amounted to 60 thousand x 12 x 13% = 93,600 rubles. Size 13% from 50 thousand rubles. is 6,500 rubles. Ivan Nikolaev paid taxes less than 120 thousand. A tax deduction, or 6,500 rubles, will be returned to him. in full.

Video: how to get a tax deduction for treatment

Find out what steps to take and prepare documents to quickly and without hassle get back some of the money spent on treatment. In the video below, an expert, the head of one of the departments of the Federal Tax Service of Russia, talks about this. Actual information first-hand, accessible and competently presented, will help you get money without delays or wasting time.

For several years now, a taxpayer working on a white salary has had legal right for the so-called refund or social tax deduction. They are regulated by Article 219 of the Tax Code of the Russian Federation. Issued in local branch Federal Tax Service by filing a declaration.

You can return taxes transferred to the state for:

• paid education for yourself or your children;
• co-financing of a future pension;
• contributions to charity;
• paid for expensive treatment or purchase of medications.

The refund can be made either through the tax office or through the employer. The package of documents in this case varies slightly, but the main one remains the application. What an application for a Sample is and the rules for filling it out are given in the article.

What expenses are refundable?

The taxpayer receives the right to return personal income tax if costs have arisen for:

• treatment (your own or close relative), including dental services;
• acquisition medicines(and only those included in the list by the Government of the Russian Federation);
• diagnostic measures or medical consultations;
• sanatorium-resort treatment, excluding accommodation and meals (see below for a sample application for a personal income tax refund for treatment).

A social deduction will be approved if medical services or medications were purchased for your own treatment, as well as for the treatment of parents, spouse and children under 17 years of age inclusive.

Package of documents

To apply to the Federal Tax Service you must prepare:

• declaration filled out in form 3-NDFL;
• application for a personal income tax refund for treatment (a sample is presented below);
• a certificate certified by the chief accountant in form 2-NDFL (written out in it tax deductions in a year);
• documents proving the relationship (if the deduction is not made for oneself);
• documents from a medical institution or pharmacy confirming the amount of expenses.

What is the deadline for submitting documents?

An application for a personal income tax refund for treatment (a sample and data entry is given in the article) is submitted within the next year, following the year of provision medical services or purchasing medications. Specific dates not legally established.

Adopted this year new form application form for personal income tax refund for treatment. Sample:

It was approved by order MMV-7-8/182@ dated February 14, 2017. Form according to KND 1150058.

A form filled out manually or typed on a computer is accepted. Submitted documents are reviewed for 3 months and, if approved, money is transferred to the details specified in the application within a calendar month.

Social deduction for visiting a dentist

The law sets a limit on the cost of medical procedures at the dentist: 120,000 rubles. That is, in other words - 13% of limit amount and will be the maximum social payment- 15,600 rub. (See above for how to fill out an application for a personal income tax refund for treatment.)

Services provided to relatives are summed up, and a refund is issued from the total amount. It should also be noted that this tax deduction cannot be greater than the amount of income tax withheld during the year.

One more important nuance is the concept of “expensive treatment”. There is a list of these services. And if the provision of dental care falls under it, then the refund will be made with full amount services (even if it is significantly more than 120,000 rubles).

We issue a deduction

The following documents will be required:

• tax return submitted in form 3-NDFL;
• a certificate signed by the chief accountant about income for the past calendar year;
• passport and copy of the first page + registration;
• application for a personal income tax refund for dental treatment (a sample is presented in the article);
• copy of the contract for medical services dental office and with a medical institution;
• copies and originals of receipts for services rendered.

Finally

You can write an application at free form, but it's better to use special form applications for personal income tax refund for treatment (sample posted above).

You can download the form at official portal or any other. It is publicly available and free.

The prepared package of documents can be personally brought to tax authority, you can send by registered mail with notification by mail. It is possible to transfer documents with an attorney, not forgetting to attach a notarized power of attorney to them. There is now a legally mandated opportunity to apply for social deduction through the employer.

If the taxpayer has Personal Area on the portal nalog.​ru, then the return can be issued here (but for this you need to certify the UKEP document).

How to correctly fill out an application for a personal income tax refund for treatment? Which citizens can claim a personal income tax refund? And much more in our article…….

We all know and have all encountered the possibilities of treatment and the acquisition of medicines, and we also know how much it costs. The state gives us the opportunity to compensate at least not the entire amount spent Money for treatment, and some of them. Having completed the application and submitted Required documents to the Federal Tax Service, gives us the right to receive 13% of the amount spent on treatment.

You can also take advantage of a personal income tax refund. IN in this case, when you fill out the appropriate application and provide the necessary documents, you will get back 13% of the amount spent.

What treatment expenses are eligible for reimbursement in 2017?

Any taxpayer has the right to write an application for a personal income tax refund for the following treatment costs:

• Dental treatment and prosthetics;
• Expenses for purchasing medicines. As for medicines, returns are subject only to those on the list, approved by the government RF;
• Diagnostic and advisory activities;
• Sanatorium-resort treatment, with the exception of food and accommodation.

The taxpayer has the right to fill out an application and 3NDFL declaration for spent own funds for treatment of their relatives:

• For services and medications for your own treatment;
• For services and medications for the treatment of a spouse, children under 18 years of age and parents;

2017 application form for reimbursement of property tax deduction

Download , detailed instructions by filling out

What documents are required to apply for a personal income tax refund for treatment?

• A 3NDFL declaration for treatment is filled out.
• Application for personal income tax refund for treatment.
• A 2NDFL certificate is requested from the employer, which shows the amount of annual contributions to the tax authorities.
• Documents on the degree of relationship for persons who paid for treatment.
• Documents confirming the provision of medical services or the purchase of medicines.

An application for a personal income tax refund for treatment is submitted to next year after payment of treatment costs. You can submit an application and the necessary documents for a refund on any day or month, because... The law does not establish a specific period for these types of payments.

By order MMV-7-8/182@ dated February 14, 2017. A new form of application for the return of personal income tax for paid treatment and medicines has been established. Application form for KND 1150058.

Filling out the application is not important and can be done either by hand or typed on a computer on 3 pages.

The application and documents for personal income tax refund are submitted to the Federal Tax Service for consideration. The verification procedure takes about 3 months. If the return is approved, funds will be credited to the details specified in the application within one month.

We offer a sample of filling out the 2017 application for personal income tax refund:

Free download:

New application form for personal income tax refund for treatment

If income tax is deducted from the income of an individual, then he has the right to use tax benefit- tax deduction for treatment. A person can return part of his treatment expenses (13 percent of the amount spent) by writing an application for a personal income tax deduction and a personal income tax refund in connection with treatment expenses.

You can return expenses not only for your treatment, but also for the treatment of your spouse, children, and parents. To receive a social tax deduction and personal income tax refund, you need to collect the necessary documents and write an application. A sample application for a personal income tax refund can be downloaded below.

Among the documents that will need to be attached to the application form are an agreement for the provision of medical services, documents confirming expenses. You can also return 13 percent of the cost of medicines purchased at a pharmacy. In this case, you must save the doctor's prescription and receipts received from the pharmacy. The deduction is provided only in relation to certain group medications, the list is established by the Government of the Russian Federation. Medical institution must have a license to provide this type of service. If the deduction is for a child, he must not be over 18 years old.

Personal income tax is refundable on expenses within the limits of the required social tax deduction for treatment - 50,000 rubles. for children, spouse, parents and 1,200,000 rubles. for your treatment.

You can also return personal income tax from training expenses, and you should also write an application for a deduction; a sample application can be downloaded.

How to write correctly?

The application is written in free form. You can find the form at the tax office where documents for personal income tax refund will be submitted. Typically, the stands provide examples of filling out applications.

Since the application is submitted to the tax office at the applicant’s place of residence, the name and number of the Federal Tax Service Inspectorate office must be written in the upper right corner of the form. Below is written information about the applicant - full name, registration address, contact details.

The text of the application contains a request of the following type: “I request a refund of income tax individuals for 2015 in connection with receiving a social tax deduction for amounts allocated for the treatment of my son, full name, born in 2000, in the amount of __________ rubles.”

It is necessary to indicate the amount of expenses incurred and personal income tax amount to a refund due to treatment costs.

In order for the tax office to be able to transfer income tax to the applicant, you need to open a bank account; the account and bank details must be indicated in the application form for a tax deduction for treatment.