You will need
- - passport;
- - certificate of VAT;
- - Declaration form 3-NDFL;
- - certificate of income from work of form 2-NDFL;
- - copy of agreement for provision of paid medical services;
- - a copy of an extract from a medical card or medical report;
- - a certificate from a medical institution confirming the fact of paid treatment;
- - copy prescription form 107;
- - payment documents (cash receipt, wire transfer receipt, etc.), proof of payment, or medications;
- - copy of license hospitals, clinics, physician private practices;
- - copy of marriage certificate (in the treatment of a spouse);
- - copy of birth certificate of the child (in the treatment of a child under the age of 18 years);
- - a copy of your birth certificate (in the treatment parents).
Make sure that the rendered paid medical services included in the approved by the RF Government list. A tax deduction is distributed on a paid ambulance, diagnosis, prevention and treatment in outpatient and inpatient reconstructive procedures in sanatoriums. In addition to medical services, the list of specified drugs. The tax deduction you can also include expenses on voluntary medical insurance.
Medical and health institutions need to reside on the territory of the Russian Federation and have a specialized license. In this form of ownership is not important. Treatment in a government hospital in this case is equivalent to a private clinic.
Check with the tax inspection at the place of residence the maximum amount of funds to be returned on the desired area of treatment. Under the Tax code, social total deduction should not exceed 120 thousand rubles for one period. For example, during the year you spent money not only on medical services, but also to study at the University. The amount of the deduction will consist of the maximum possible payout for each type of expenditure. Spent in excess of the limit of the funds will not return. However, the Russian Government also approved the list of expensive types of treatment, payments are made in full.
Prepare the documents required for processing the refund. Social deduction is declarative in nature, i.e. you must independently apply to the tax office. This should be done at the end of the year or early next. Note that three years after treatment, the right to a refund of the money you will lose. To collect the necessary documents immediately upon payment of medical services.
Write an application for granting a social tax deduction. Its sample find on the website of the tax Inspectorate or directly in her room. Attach to the application:- a Declaration form 3-NDFL for the reporting year;- a certificate of income from work in the form 2-NDFL;- certified by the chief doctor a copy of the contract on rendering of paid medical services;- chief physician certified copies of extracts from medical card or medical report;- a certificate from a medical institution confirming the fact of payment (instructions for its execution is available to the head physician); - a copy of the prescription for a drug in form 107, a certified personal seal of the doctor and stamp of the medical institution;- payment documents (cash receipt, the wire transfer receipt, etc.) confirming the payment of services or medication;- a copy of the license hospitals, clinics, physician private practices.
If you want to get the deduction for payment of medical services for family members, additionally provide: - copy of marriage certificate (in the treatment of a spouse); copy of the birth certificate of the child (in the treatment of a child under the age of 18 years);- a copy of your birth certificate (in the treatment parents).
Take the documents to the tax office in person. Don't forget to bring the passport of the citizen of the Russian Federation and the certificate on statement on the tax account (INN).
Deduction for treatment is calculated only taking into account the 13% tax rate.
If free treatment you had for own funds to purchase expensive medical supplies (dentures, etc.), include their value in tax deduction.