Is it possible to get a tax refund for the delivery of tests. How to get a tax deduction for treatment - we refund money for paid childbirth. How to get a deduction

Last modified 04/01/2018

How to get money back for paid childbirth, treatment, paid tests, purchase of medicines, etc.

Our state provides tax deduction, if you underwent paid treatment in medical institutions or bought medicines, you can return the paid income tax(13 %). Unfortunately, this payment has a number of "pitfalls", like all other payments () for women who have given birth.

Let's figure it out so as not to pound the thresholds of the tax authorities. Let's take a situation when you were preparing for pregnancy, giving birth, taking a bunch of paid tests, ultrasound, dental treatment, etc. ordinary medical services ... Let's not go deeper into expensive treatment and other excluding moments of this "freebie"

So, briefly about the rules:

1. The tax deduction can be refunded for the previous 3 years.
   Those. if you paid for the treatment in 2016 (2014 or 2015), then we will apply for the deduction in 2017. Thus, this is the last year for filing documents for deduction for 2014. If you were treated in 2016, then you have time until 2019, but it is better not to delay.
2. The tax deduction for treatment cannot exceed 120,000 rubles.
   Those. the maximum amount for which you can collect documents is limited to 120,000 rubles, you will receive 13% * 120,000 = 15,600 rubles on hand. However, you can apply for this amount every year.
3. Who Can Get Tax Deduction?
   Working taxpayers, and you can get 15 600 rubles or less only if you paid this amount as tax during the year. If for some reason you did not work or you do not have enough deductions, your closest relatives (parents, husband or wife, children) can apply for you.

It is important! The year in which the payment for the treatment took place is taken! And it is in this year that it looks like how much money your employer transferred to the income tax budget (about 13% of official salary).

4. Can I get a tax deduction if checks are lost?

At the discretion of the tax authority, they may refuse. So I advise you to immediately make copies of receipts (they are erased very quickly and become unusable, now they use such cheap paint)

The documents:

1. Certificate of income in the form of 2-NDFL from each place of work (original).
   Important! A certificate is required for the very year in which the payment for treatment or medicines was made
2. Agreement with a medical organization (copy).
3. Certificate of payment for medical services (original).
4. License from medical organization(certified copy, i.e. with a blue seal)

Clauses 2, 3 and 4 are requested from a medical institution, usually they themselves know what is required by the tax authorities and it is enough to simply inform you that you need a set of documents to receive a tax deduction.

5. Payment documents (copies).

6. Prescription forms with prescriptions of medicines (copies)

7. Details of the account in Sberbank, where the money will be transferred (copy)

8. If for a child - a birth certificate (copy)

9. If for the spouse - marriage certificate (copy)

10. Copy of passport (main + registration)

11. TIN (copy)

12. Filled in declaration 3-NDFL (original)

To fill out 3-NDFL, it is best to contact a specialist. This service will cost you 500 rubles, but you will be completely sure of the correctness of filling and you will not have to go to the tax office again.

13. Application for money transfer (original)

Advice! If you want to get money for the delivery of paid tests in such laboratories as "Medlab", "Helix", "Citylab" and so on. Keep in mind that for each procedure they issue an agreement along with a check, I strongly recommend that you keep both of them, since if they lose the agreement, they are very reluctant to restore everything, and you will have to spend nerves and time.

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Often times in the life of citizens arise when it is necessary to pay for expensive or long-term treatment. They can arise due to environmental factors, accidents, accidents and in many other situations. Unfortunately, paid medicine in Russia is represented by truly "evil" prices. Payment for procedures and medicines empties the pockets of citizens and forces them to significantly cut costs in all other aspects of life. To help citizens and improve them financial condition, the state has established the possibility of obtaining the so-called social tax deduction. In this case, he comes to the citizen after payment for treatment in the form of partial compensation for the cost of previously performed medical procedures and purchased drugs. Of course, the sums are small, but tangible. With their help, one way or another, you can improve the standard of living of a citizen. In this article, we will look at how to issue a 13 percent refund for medical services.

A deduction means a part of funds received by an individual that is not subject to taxation. tax levies... So, you have the right to a partial return of funds paid to the state treasury that were previously paid on them. For this, it is necessary that the situation corresponds to the following aspects:

• a citizen receiving treatment must have official employment, that is, receive a "white" salary, with which tax agents, who are employers, make monthly contributions to the country's budget, since it is considered the main income of an individual;
• the person undergoing treatment is obliged to make payments for medical procedures and drugs out of his own pocket, if someone else paid for it, you will receive a deduction in mandatory denied.

Relatives can also pay for treatment and receive funds for it, while you remain a legal claimant for state compensation.

Let's give an example. Pavel's mother, a retired woman, fell ill with no funds to purchase expensive drugs and undergo various medical procedures at the city hospital. Since Pavel possessed these funds, he, without hesitation, paid for all the necessary items for his mother.

After undergoing treatment, my mother kept receipts for medications and procedures. Having summed up the funds spent indicated in the payment papers, Pavel filled out the relevant documents, wrote an application to the Russian tax service and soon received some monetary compensation for the costs. Since payments were made to them, directly from the account bank card, he has full right to receive a refund. If my mother had written the application, then the tax service would have explained to her that, since she is not a payer, she cannot get a refund.

Pay attention to the most important nuance! Tax office Russian Federation does not accept unsubstantiated statements regarding treatment, as well as the need for medical intervention. Diagnosis, as well as referrals for medication and treatment in medical institution must be issued directly by the attending physician who is a specialist in the field. Simply put, it is unlikely that your application for gastritis treatment will be accepted if the referral for the procedure was written by an ophthalmologist or orthopedist.

The purchase of drugs that are not listed in the list recommended by the attending physician is considered as a personal initiative of the patient or his relative. Since the patient does not have a medical education and cannot officially act as his own specialist who monitors his health objectively, such costs are not subject to reimbursement by state compensation.

Tax deduction amount

Since the return of any funds to the taxpayer is made from the personal income tax paid by him earlier to the state treasury, equal to 13% of the funds received by the taxpayer, the refund of compensation is possible only at the desired rate of 13%. It turns out that a citizen can return 13% of the amount of expenses confirmed by payment documents.

If the treatment was expensive, this value is quite tangible, so do not rush to dismiss the "kopecks". Yes, it is almost impossible to get an acceptable amount from our state, however, it is necessary to somehow compensate for the costs, because most ordinary people have every penny on their account.

This deduction will be especially useful for low-income families, but at the same time they do not have benefits, which are forced to save. Even a small amount for them can change the current situation for the better.

As we have already said, an amount equal to 13% of the cost of medical procedures carried out for a citizen, as well as the drugs he uses, is subject to refund, however, it also has a more specific limitation. The upper limit of the amount available to the taxpayer on the social deduction for treatment is 120 thousand Russian rubles... However, you should understand that you can get not the funds you are looking for, but only 13% of them, that is, 15,600 rubles (120,000 * 13% = 15,600).

We would like to draw the attention of taxpayers to the fact that this monetary limit is relevant not only for the refund of tax on compensation of expenses for obtaining medical care, but also for other varieties social deduction, which include:

• making pension contributions;
• depositing funds as a contribution to voluntary insurance;
• expenses for charitable activities.

The total deductions for each of these areas, received simultaneously, that is, in one tax period, cannot exceed the required amount, that is, the maximum amount in all areas per year is 15,600 Russian rubles to a citizen.

However, there is a list of medical services defined as expensive. They are not subject to the above limitation. For the full price of the services you are looking for, you have the right to receive compensation in the amount of 13% of the costs. These services include in vitro fertilization, in other words, the artificial fertilization of a woman's egg cell to create an embryo. The price of such a procedure in different regions varies, but on average, according to statistics, it is from 20 thousand rubles to 270 thousand, if the fertilization procedure itself is accompanied by some additional services.

You can familiarize yourself with other elements of the list of expensive medical procedures by reading.

Some procedures that do not perceptibly hit the pocket are also on the desired list. Even if it seems that the treatment you are receiving does not apply to it, it is still worth checking the document, since medical services are becoming more expensive every year, and the list, accordingly, is wider.

Let's give an example. Varvara Nikolaevna suffered from toothaches and decided to go to dentistry in 2016 to receive qualified medical care. As a result, she was forced to undergo a course of treatment, which cost her 140,000 Russian rubles. Since the toothaches and their causes were neglected, she was additionally forced to pay 200 thousand rubles for the surgical intervention necessary for the partial restoration of the cured teeth. The operation is officially one of the items on the list, determined by the government, containing items related to expensive treatment.

In the year she applied to dentistry, Varvara Nikolaevna received an income of half a million Russian rubles, respectively, from these funds her tax agent(employing organization) made contributions to the state treasury in the amount of 62 thousand Russian rubles.

The cost of dental treatment, unfortunately, is not among the items on the list of expensive medical procedures. Since the maximum amount available for coverage in this case is 120 thousand rubles, it is from it that Varvara Nikolaevna will be returned 13%, that is, 15 thousand 600 rubles, the remaining 20 thousand of the difference between the due amount and the amount of costs, unfortunately, simply burn out.

As for the operation, it is still an expensive medical procedure and is included in the government list, therefore, Varvara Nikolaevna can receive a 13% refund of its full size.

Let's calculate the entire amount: (120,000 + 200,000) * 13% = 41 thousand 600 Russian rubles.

As we remember, for the current tax period, Varvara Nikolaevna transferred 62 thousand rubles to the state treasury from the labor income received at the workplace. This amount exceeds the calculated amount of the tax deduction, therefore, all the above funds are subject to payment to Varvara Nikolaevna in full.

You can learn more about the dental tax deduction from. Let's talk about the features of obtaining this deduction and the necessary documents.

When eligible to receive a tax refund for reimbursement of medical expenses

A refund of part of the tax deductions paid earlier to the country's budget when receiving treatment is possible in the following cases.

1. If you spent money on treatment:
   1. own;
   2. mom or dad;
   3. husband or wife;
   4. children under the age of majority.
2. Services were provided by a licensed medical institution operating in the Russian Federation.
3. All the procedures for which hard earned money had to be paid are included in the list determined by the government of the country, published in 2001.
4. The services were not received free of charge, but were paid for. Those procedures that were covered by compulsory health insurance cannot be reimbursed, since no money was paid for them.
5. The purchase of medicines should also be carried out only for self-administration or for use by one of the closest family members, that is, minor offspring, parents or spouse.
6. Medicines, like procedures, are mandatory prescribed by the attending physician who has a certain classification.
7. Medicines must also be included in a specialized list, defined for state level, issued by the order of 2001.

It is possible to get a tax refund if you have paid for voluntary health insurance. In this case, the following circumstances must comply with legal regulations.

1. You have paid the premiums for insurance, concluded through the execution of a paper contract, on the completion of health insurance voluntary orientation, the same applies to the immediate circle of the family.
2. The insurance contract provided for payment for medical services related exclusively to treatment.
3. A company carrying out insurance activities, had a license to carry out activities in the corresponding direction, and entered into an agreement with the taxpayer.

Deduction Guide

Receiving process monetary compensation from the state takes a lot of time from citizens. This is because it is necessary not only to collect and draw up the necessary package of documents, but also to wait until the branch of the Federal tax service, where they are handed over, will carry out all the necessary checks and issue a positive decision on the transfer Money taxpayer.

We would like to remind you that with the onset of 2016 new legal regulations that touched upon the method of obtaining funds from the state for the return of social tax. So, before their entry into force, funds could be obtained only through the tax office, that is, a lump sum. However, now it is possible to receive funds through the employing organization, by suspending deductions to the state treasury of the personal income tax. In other words, until the full amount of the funds due to you is paid, they stop deducting 13% from your salary every month and transfer it to the state treasury.

The new method has the following advantages:

• if a citizen has a large salary, then he will feel a significant increase in it, which means that for a certain time the well-being of his family will increase significantly;
• you do not have to wait until the end of the tax period to apply to the tax office with completed documents for a deduction, as in the first case.

Despite the obvious advantages of the new method, we believe that the old, proven method is the most acceptable, since it allows one to obtain large sum immediately, not crushed into pieces. Imagine that you can wait until the end of the year and get paid all at once, and then go out and buy, for example, a TV, or save for it for the next year.

However, if the amount for the treatment is returned is small, you can get it at the workplace, as some compensation payments for treatment, they are returned to the employee with the first receipt of wages.

The procedure for obtaining a deduction through the tax office seems to us the most difficult, which is why we present you with step-by-step instructions on how to go through it, which will be useful in the future for those who have embarked on the path of receiving funds on their own, without any provision about the upcoming difficulties.

Video - Refund 13% of income tax on treatment

We carry out the preparation and execution of documents

First of all, a citizen applying for a deduction must start preparing and collecting documentation containing the information necessary for the implementation of the process.

Table 1. What documents need to be prepared in order to receive a tax deduction?

Note! If within 12 months of a calendar year you have changed several jobs, you will have to provide a certificate from both organizations. Most often, 2-NDFL is issued at the old workplace upon dismissal, so you just need to find it among the documents. The second paper will be issued by the new employer. How to fill out a 2-NDFL certificate can be found in.

Since in most cases it is required to provide copies, and not originals of the sought documents, it is necessary to independently certify each photocopy. This is not difficult to do. There is no need to go to a notary office and pay extra money, just sign each page with your personal signature, decipher it and write next to it the phrase “copy is correct”. Be sure to include an up-to-date date at the end.

Note! Not every document needs to be certified, but every page.

Declaration for refund 13 percent for treatment

Filling out the 3-NDFL declaration form is one of the most difficult stages for a beginner, although in fact, the procedure for entering information into it is quite simple. All the necessary information is in your hands in the accompanying documents, you just need to correctly enter it in the appropriate columns.

This unified declaration form is used by individuals to receive deduction funds for any purpose. In view of this circumstance, the Federal Tax Service has prepared specialized software for taxpayers, which can be downloaded from the official website of the service. The received electronic assistant not only independently forms the declaration in the final form, but also reduces the time spent on filling out. While using it, you will see columns that need to be filled out. Look for information to fill out in the documents prepared earlier, presented in the list of the first step.

Filling out the form yourself is not much more difficult than using the program

In addition, it is necessary to comply with the design standards. The form must be printed exactly so that the shape is not disturbed, on the sheet:

• A4 format;
• white;
• special paper for printing.

Try not to make mistakes when entering information in the declaration, since even the slightest inattention threatens you with correcting the form, as well as increasing the time for receiving funds. In especially neglected cases, taxpayers receive fines for information that the tax inspectorate deems deliberately false.

We transfer the collected papers for verification

Now that all documents confirming the right to receive a deduction have been collected and a 3-NDFL tax declaration has been drawn up on the basis of the information contained in them, you can proceed to the easiest step in the process: transferring a package of papers for verification to the Federal Tax Service, or rather its local branch, to which The taxpayer is treated in view of the address of his official registration. This can be done in several ways, each of which is good in its own way.

Option 1. Personal appearance at the tax office. Many taxpayers practice this particular option, as it seems to them the most reliable. Indeed, personal presence greatly facilitates the procedure psychologically, since the taxpayer can personally observe the receipt of documents for processing, as well as ask questions of interest to the specialists of the tax service dealing with his case.

A significant disadvantage of the method is the need to waste a large amount of time, very often taken to the detriment of work or personal life... Think, you have to go to the tax office, get a coupon, stand in line and only then get an appointment with a specialist, then go back. However, in a sense, these time expenditures are justified, since the specialist will immediately review the documentation proposed for verification and point you to errors that require correction.

Option 2. The transfer of documents is carried out by mail. This method is relevant in the case when the sending is made in the format of a valuable letter, to which an inventory is attached containing information on the attachments inside it. In addition, it is imperative to order notifications of receipt of the parcel, since due to the human factor, specialists may lose documents and claim in the future that they did not arrive. Having a notification on hand, you can prove your own innocence without any problems.

Copies of the postal inventory also need to be made in the amount of two items, for the same purpose - in order to have proof on hand. All papers included in the shipment are indicated within this inventory. will tell you how to correctly make an inventory of documents for the tax office.

The advantages of the sought method include a significant saving of time, which modern man and so little, however, if employees of the Federal Tax Service find that the shipment is missing some necessary documents or one of them made a mistake, you will only know about it upon completion office check... That is, in eight to twelve weeks.

We are awaiting the verdict of the tax service

As soon as the department of the tax service accepts for processing your application for receiving funds, along with the prepared documents, its specialists will begin to carry out the in-house audit procedure. According to the letter of the law, at the end of the process, within a ten-day period, you will be sent a so-called notification in writing, within which the final results will be indicated. If you receive a refusal, its reasons, without fail, will be indicated inside the letter received from the tax letter.

Note! If in the course of the inspection the specialists have any questions requiring clarification, your immediate presence will be required to clarify the circumstances. However, more often than not, this does not happen.

Important nuances

We would like to draw your attention to several important points. Income tax refunds are only possible for those annual periods in which payments for medical procedures and drugs were made.

Receiving the full amount in a lump sum is possible only after the end of the current tax period, that is, next year. If the timely registration of the deduction has not occurred, the procedure can be carried out later, however, no later than the course of the next two years, since, according to the letter of the law, payments for deductions are made for the three years that have passed before the current tax period.

Let's summarize

Refund of 13% of the amount of treatment received is a serious help for the citizens of the Russian Federation, since domestic medicine, despite its nominal gratuitousness, requires an investment of serious funds. The money paid depends on the quality, timeliness and general level of medical services provided. Thanks to the creation of a special list of procedures that are considered expensive, you can get tangible compensation for costs and maintain the well-being of the family at the proper level.

Do not forget to regularly check the list, as it is updated every year with new names, because prices for medical services are growing. It is important to remember that funds spent on treatment on the recommendation of a doctor are subject to refund. Simply put, a citizen will not be able to get a deduction for the purchase of cold medications.

Be careful about filling out and processing documents, follow the procedure for obtaining a deduction gradually, and soon you will receive the money you are entitled to by law.

In 2011, I underwent long-term expensive treatment. Some documents are required to return the% of treatment. Question: if during the entire treatment I needed to control blood readings and I passed such tests in paid laboratories, is the% refundable for such tests? Do you need any other documents besides receipts from laboratories? Also, if the visit to the doctor was paid and there is an agreement and receipts, can the% also be returned for this? The treatment took place at the Privolzhsky District Medical Center.

In accordance with subparagraph 3 of paragraph 1 of Article 219 Tax Code Of the Russian Federation in determining tax base personal income tax, the taxpayer is entitled to receive a social tax deduction, in particular, in the amount paid in tax period for expensive treatment services provided to him by medical institutions of the Russian Federation.

Decree of the Government of the Russian Federation of March 19, 2001 No. 201 approved the List of expensive types of treatment in medical institutions of the Russian Federation, the amount of actually incurred expenses, which are taken into account when determining the amount of social tax deduction. The assignment of rendered medical services to an expensive type of treatment is within the competence of medical institutions.

A deduction of the amount of payment for the cost of treatment is provided to the taxpayer if the treatment is carried out in medical institutions that have the appropriate licenses to carry out medical activities, as well as when the taxpayer submits documents confirming his actual costs of treatment.

To receive this deduction, you need to submit to the tax office at the place of registration a declaration in the form of 3-NDFL, a certificate of income in the form of 2-NDFL, an agreement for the provision of medical services, a certificate of payment for medical services and payment documents.

Deduction for tests and doctor's appointments

Lyudmila R / October 14, 2014

Can I get a deduction for tests in the Invitro laboratory (my own and my spouse) and for doctor's appointments at the clinic. In what form should these documents be submitted to the tax office? Thanks.

Sufiyanova Tatiana, Tax consultant/ reply dated October 14, 2014

Lyudmila, good afternoon.

When paying for services for treatment, you have the right to receive income tax refund, to receive a tax deduction for treatment. The amount of the deduction for treatment is 120 thousand rubles. in year.

According to sub. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, a citizen has the right to receive a deduction in the amount paid for the tax period (year) for:

Please read the procedure for obtaining a deduction for treatment.

Tax return information

Who and in what cases must file a 3-NDFL declaration?

The 3-NDFL tax return is a document using which citizens ( individuals) report to the state on income tax (personal income tax).

At the end of the calendar year, the following groups of persons must fill out and submit the 3-NDFL declaration to the tax authority:

Example: In 2016 Pushkin A.S. sold an apartment that he owned for less than 3 years. At the end of 2016 (until April 30, 2017), Alexander Sergeevich filed a 3-NDFL declaration with the tax authority, in which the tax payable as a result of the sale was calculated.

I can also fill out and submit the 3-NDFL declaration citizens wishing to receive a tax deduction(return part of the tax paid). For example:

What is the deadline for filing a 3-NDFL declaration?

Citizens who declare their income (for example, from the sale of property) must submit a 3-NDFL declaration no later than April 30 of the year following the one in which the income was received.

Example: Tyutchev F.I. in 2016 he sold an apartment that he owned for less than 3 years. Accordingly, until April 30, 2017, Tyutchev F.I. you need to submit a 3-NDFL declaration (which reflects the sale of an apartment) to the tax authority.

The 30 April deadline does not apply to citizens who file a tax return to receive a tax deduction. They have the right to file a return at any time after the end of the calendar year. The only limitation is that income tax can only be refunded within three years.

Example: Zoshchenko M.M. received a paid education in 2014 and worked at the same time (paid income tax). Zoshchenko M.M. has the right to apply for a tax deduction (tax refund) for 2014 at any time before the end of 2017.

Note: There is a very common misconception that a tax deduction declaration must also be filed before April 30th. Once again, we note that this is a misconception, since the April 30th deadline applies only to cases when income is declared.

How to file a 3-NDFL tax return?

The 3-NDFL declaration is always submitted to the tax authority at the place of registration (registration).

Example: Citizen Ivanov I.I. registered (registered) in Ivanovo, but has a temporary registration in Moscow. In this case, Ivanov I.AND. must submit a declaration to the tax office of Ivanovo.

You can submit a declaration to the tax authority in the following ways: in person, by mail (by a valuable letter with a list of attachments), via the Internet. Detailed description of each method of filing with all the subtleties you can read in our article Submission of a 3-NDFL declaration to the tax authority

How to fill out a 3-NDFL declaration?

You can fill out the 3-NDFL declaration in the following ways:

• use the convenient service on our website. The program does not require any special knowledge. After answering simple and understandable questions, you will be able to download the 3-NDFL declaration ready for filing with the tax authority.
• fill out the form manually. On our website you can find Forms and Forms of the 3-NDFL Declaration, as well as Samples of filling.
• use the program from the Federal Tax Service. The program requires some understanding of the 3-NDFL form and knowledge of your tax office and the OKTMO code.

Responsibility and fines for failure to submit and delay the deadlines for the submission of the 3-NDFL declaration

If the 3-NDFL declaration is not submitted on time, the tax inspectorate may impose a fine under Article 119 of the Tax Code of the Russian Federation. The amount of the fine will be 5% of the unpaid tax amount (which must be paid according to the declaration) for each full or incomplete month from the date of delay (April 30). In this case, the minimum amount of the fine is 1,000 rubles, and the maximum amount is 30% of the tax amount.

Example: In 2015, Semyon Semyonovich Sidorov sold the apartment and had to pay 70,000 rubles. tax on income from this sale. Sidorov S.S. missed the deadline for submitting the 3-NDFL declaration (April 30, 2016) and submitted it only after a letter from the tax authorities on June 10, 2016.
The amount of the fine Sidorov S.S. will be: 2 months. x (70,000 x 5%) = 7,000 rubles.

Note that fines apply only to cases where the delivery of 3-NDFL is mandatory (for example, when receiving income from the sale of property) and does not apply to voluntary cases of filing a 3-NDFL declaration (for example, when receiving tax deductions).

Refund for payment of tests

What documents are required to submit a Tax Return to the Tax Service for a 13% refund for the payment of tests?
Do you need a contract with a medical institution?

Documents required for submission to the tax office for tax deduction for analyzes:

1.copy of the contract
2.copy of payment documents
3.copy of the license
4. certificate of payment for honey. services

3-ndfl declaration, 2-ndfl salary certificate

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Hello. In 2017, my husband and I bought an apartment. In 2018, they filed tax returns for 2017 both for me and for my husband. Can we file again this year and return the tax for 2015-2016?

Good afternoon. Tell me, the apartment was bought in 2017 with a mortgage for 800 thousand, and in the same year another was sold for 300 thousand in ownership for less than 3 years. And contributed to the mortgage. What declaration sheets need to be filled out in order not to pay tax

Good day! In 2015, the costs of treatment were made, in 2016 she underwent additional studies at a driving school to obtain category D rights. In 2015-2016, she did not officially work. Can I reflect the expenses of 2015-2016 in the 3 personal income tax declaration for 2017? Thanks!

Hello. In January 17, my husband sold 1/2 of the inherited apartment (the second part of the apartment was bequeathed to his sister) in 16. The sale agreement was drawn up alone, in the amount of 1,480 thousand rubles. When filling out the declaration, he was counted a tax in the amount of 31200 rubles. The husband buys a car, finishes building a house (bought unworthy back in 2000), in October 1917 he could go ...

If the husband is registered in another region, and I have been on maternity leave since 2016 (from 10.04) to which tax office to apply, net of my own and the treatment of my child (up to 18 years old) at the husband's place of residence? Or where I live? - if the return for 2017 and 2018 (later) is issued to the husband

How can a child who has reached the age of 18 without income (student has a scholarship) can receive a social deduction for his treatment?

Good day! The apartment was bought on a mortgage and in common joint ownership with her husband, under an agreement shared construction in 2016. The cost of the apartment is 1,424,150 tr. The acceptance certificate was signed on December 29, 2017. We will write with a statement on the distribution of income, is the date of the statement important for the tax office? Interest paid to the bank since 2016 and on this moment 193226.71 tr Tell me how to go ...

Hello. I have a question regarding the priority return of personal income tax... If in the same period the costs of treatment and purchase of real estate were made, which deduction is returned first? I realized that it is necessary to reflect both those and other expenses in one declaration. But then it turns out that property deduction will fully cover the entire personal income tax for the year. And go ...

How to get money back for treatment

Instructions for those who were treated in a paid clinic



I hate being treated in state clinics.

It's easier for me to pay than queuing up to see a tired doctor grandmother. Therefore, for any disease, I go to a paid clinic.

In 2015, I spent 18 800 RUR on diagnostics, consultations and procedures. In 2016, I issued a tax deduction for treatment and returned 2500 R. I'll tell you how to do the same.

What is Treatment Tax Deduction

A tax deduction is money that the state returns to you from the personal income tax paid by you, if you do something useful for the state. There are tax deductions for buying an apartment and studying. Today we will talk about the deduction for paid medical services.



How to take your 260 thousand from the state

Under the medical services, the tax code means an appointment with a doctor, diagnostics, medical examination, testing, hospitalization, day hospital treatment, dentistry, prosthetics. The list includes everything that a sick person usually encounters.

Operations, including plastic, IVF, treatment serious diseases, belong to the category of expensive treatment. For them they get another deduction, but more on that next time.

A deduction can also be obtained for voluntary health insurance if you paid for the policy yourself. If the employer paid for it, then the deduction will not be made.

The amount of the deduction depends on the cost of the treatment: the more you spend, the more will be returned to you. But the maximum cost of treatment, which is taken into account when calculating the deduction for treatment, is 120,000 R. This is the general limit for almost all social deductions, in particular for the costs of treatment and education (see clause 2 of Art. 219 of the Tax Code of the Russian Federation). Even if you paid a million in the hospital, you will receive a deduction as if you paid 120 thousand.

Who can get a deduction

If you receive a salary or have income from which you pay personal income tax, you can get a deduction. Non-working pensioners, students and women on maternity leave do not have such income, they do not pay personal income tax, therefore they do not apply specifically for this deduction.



You will also be refunded if you paid for the treatment of your parents, spouse, children under 18 years of age. To do this, you need a document confirming the relationship: a marriage certificate or a birth certificate. You will not be given a deduction for paying for the treatment of your mother-in-law or father-in-law.

For whom the contract for treatment is drawn up does not matter. But the payment document must be issued to the person who will receive the deduction.

For example, an elderly father is hospitalized and his daughter wants to get a deduction for his treatment. The contract can be drawn up either for the father or for the daughter, but the payment documents - only for the daughter. If the payment documents are written out for the father, the clinic will not give the daughter a tax certificate. It is best if both the contract and the payment papers contain the data of the person who will draw up the deduction. In our example, daughters.

How much money will be returned

The amount deducted depends on your salary and the cost of treatment. In any case, the tax authorities will not return more money than the personal income tax paid for the year. Let's see an example:

Vasily works as a manager and receives 40,000 RUR per month. During the year he earned 480,000 R.

He gives 13% of his salary to the state as tax (personal income tax). For the year he paid 480,000 × 0.13 = 62,400 R.



In 2015, he spent R 80,000 on treatment. Vasily collected the documents and applied for a tax deduction.

After submitting the application, the tax will deduct the amount of treatment from Vasily's income for the year and recalculate his personal income tax: (480,000 - 80,000) × 0.13 = 52,000 R.

It turns out that Vasily had to pay 52,000 R, but in fact paid 62,400 R. The tax will refund him the overpayment: 62,400 - 52,000 = 10,400 R.

The deduction can be issued within three years from the date of treatment. In 2017, you can get a deduction for treatment in 2016, 2015 and 2014. The date and month are irrelevant.

How it works

To receive money, you first need to collect confirmation that you were treated and paid: contracts, receipts and certificates from the clinic. Then fill out a 3-personal income tax declaration on the tax website and send it along with scanned documents for verification.

After the declaration is approved, you need to write an application for a refund. According to the law, one month after submitting the application, the tax authority must transfer the money to your account.

We talk not only about deductions, but also about how not to overpay for treatment, save money from fraudsters, earn more and spend rationally.

You can do everything gradually. I was in no hurry and prepared the documents for about three months.

At the cash desk or the clinic's reception, you will be given a contract and a receipt. Keep these documents: only they confirm the fact of payment for the treatment. Attach the receipt to the contract with a paper clip or stapler. Then you get tired of looking for which contract and which check.

Contract and check from a paid clinic

Go to the registry or accounting department and ask for a certificate for the tax office. Show your passport, TIN, agreement with the clinic, all receipts.

Passport, contract with the clinic and TIN - take these documents with you when you go to receive a certificate for the tax

Some clinics do not require receipts. They take information about the services provided from their database. But not everyone does this. I lost several checks, and the girl at the reception did not include them in the amount of the certificate.

If you are applying for a deduction for the treatment of relatives, bring a marriage certificate or birth certificate along with the documents and ask to issue a certificate in your name.

In the clinic I visited, a certificate is made in a maximum of 5-7 days. I came at a deserted time, so they made me a certificate in half an hour.

Help for the tax office. Pay attention to the service code: it must be 1 or 001

If you doubt that the certificate is formatted correctly, check whether it complies with the instructions of the Ministry of Health. Usually this problem does not arise. If the clinic has a license, it must issue a properly executed certificate.

Together with the certificate, you will be given a copy of the license to carry out medical activities. If the clinic does not have a license or its validity period has expired, the tax authorities will not refund you anything. A copy of the license remains with you; it does not need to be sent to the tax office.

Check the license expiration date. Most often, the license is issued indefinitely, but it is better to play it safe

Scan the certificate from the clinic and the contract to send them to the tax office remotely. If you are receiving a deduction for the treatment of parents, spouse, children under 18, then scan your marriage certificate or birth certificate.

The tax authorities accept files in the format .txt, .doc, .docx,
.pdf, .gif, .bmp, .jpg, .jpeg,
.png, .tif, .tiff, .zip, .7z, .rar,
.arj, .xls, .xlsx

Take help 2- personal income tax in accounting at work. The data from this certificate will be needed to fill out the declaration. You do not need to scan it.

Documents can be submitted in three ways:

• in person at the nearest tax office;
• by registered mail;
• on the website nalog.ru.

The first two methods didn't work for me: I didn't want to stand in lines. Spent the evening and submitted documents on the site.

How to apply for a deduction on the tax website

It is not difficult to submit documents to the tax office. The general logic is as follows: fill in personal data, indicate income and upload evidence of treatment costs. To avoid confusion, we have prepared a six-step guide.

1. Go to Personal Area taxpayer and select the section "Personal income tax" → personal income tax.

2. We fill in the passport data. If you indicated the TIN, then the date, place of birth, passport details and citizenship can be left blank.



3. Indicate the employer and income. Here you will need a 2-personal income tax certificate. The first paragraph of the certificate contains information about the employer (TIN, KPP and OKTMO).



4. Choose the deduction you want to get. The treatment deduction is in the Social Tax Deductions group. Enter the amount you spent in the "Treatment costs" window.

Please note: the cost of treatment and the cost of expensive treatment are two different things. We are only talking about the treatment deduction.



5. Check the numbers and press the red button "Generate file for sending".



6. Add scanned certificates and contracts. We sign with an electronic signature and click "Sign and send". If you don't have electronic signature, issue it in your personal account in the "Profile" → "Obtaining a certificate of the electronic signature verification key".



That's it, you have sent your return to the tax office. The inspector is obliged to check it within three months. There are no notifications about the verification of the declaration, so I checked my personal account once a month.



A month and a half later, my declaration was approved.

Even if your declaration has been approved, the money will not be returned without an application. Go to the FTS website again:



In the application, full name, passport data will be loaded automatically. You need to enter the details of the account where you want to receive money.

For details, see your personal account on the bank's website. In Tinkoff-Bank, go to your personal account on the "About account" tab:



After you send the application, the money will be credited to the account within a month. You will receive a message from the bank about this.

Refund SMS. 042 202 001 - details of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Nizhny Novgorod Region. Your tax office may have a different code

Deduction for testing costs

Eligibility for deduction

Subparagraph 3 of clause 1 of Art. 219 of the Tax Code of the Russian Federation provides for a social tax deduction for personal income tax in the amount of expenses for medical services provided by medical organizations and individual entrepreneurs engaged in medical activities. It is provided in relation to the medical services specified in the list established by Decree of the Government of the Russian Federation No. 201 dated 19.03.2001 (hereinafter referred to as the List). The List includes services for diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and general (family) practice), including medical examination.

According to All-Russian classifier species economic activity, products and services OK 004-93, approved by the decree of the Gosstandart of Russia dated 06.08.93 No. 17, laboratory analysis services refer to outpatient treatment services provided by polyclinics (code 8512000 "Outpatient treatment services provided by polyclinics and private practice" includes code 8512400 "Laboratory analyzes provided in polyclinics"). Thus, since the delivery of tests is part of the medical services specified in the List, in relation to the costs of paying for tests, a social tax deduction for personal income tax, provided for in sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia confirms that if medical services for the delivery of paid tests are included in the List, the taxpayer has the right to receive a social tax deduction in the amount of the costs incurred to pay for the tests (letter dated 04/27/2016 No. 03-04-05 / 24414).

Please note that on the basis of paragraph 3 of Art. 210 and clause 1 of Art. 219 of the Tax Code of the Russian Federation, a deduction is provided only in respect of income taxed with personal income tax at a rate of 13% (this, in particular, salary, remuneration under civil law contracts, income from property lease, etc.). In the absence of such income, the right to deduction does not arise. For example, pensioners whose only income is a pension cannot receive a deduction, since pensions for state pensions and labor pensions assigned in the manner prescribed by the current legislation are not subject to personal income tax (clause 2 of article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia from 07.08.2015 No. 03-04-05 / 45660).

The maximum deduction amount is 120,000 rubles. for a calendar year (clause 2 of article 219 of the Tax Code of the Russian Federation). At the same time, this amount also includes other social tax deductions listed in sub. 2-5 p. 1 of Art. 219 of the Tax Code of the Russian Federation (for training, payment of pension contributions under an agreement (s) of a non-state retirement benefits and / or voluntary pension insurance, as well as voluntary life insurance, payment of additional insurance premiums for funded pension). If there is a right to several social tax deductions, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction.

Supporting documents

The Tax Code does not say which documents are required to confirm the right to deduction. In a letter dated March 21, 2016 No. 03-04-05 / 15472, the Ministry of Finance of Russia noted that regarding the list of documents confirming the actual costs of medical services provided, one should contact the tax office.

The Federal Tax Service of Russia, by letter dated November 22, 2012 No. ED-4-3 /, sent to the lower tax authorities an exhaustive list of documents attached by taxpayers to personal income tax returns in order to obtain tax deductions. It follows from the letter that in order to provide a social deduction for the cost of paying for medical services, you need a copy of the treatment agreement with attachments and additional agreements to it (if concluded) and a certificate of payment for medical services (original). That is, if the contract was not concluded, one certificate of payment for medical services will be enough to receive a deduction. The Ministry of Finance of Russia confirms that the taxpayer has the right to exercise his right to receive a deduction by submitting a personal income tax declaration and a certificate of payment for medical services to the tax authority (letter of the Ministry of Finance of Russia dated March 12, 2015 No. 03-04-05 / 13176).

The form of a certificate of payment for medical services was approved by order of the Ministry of Health of Russia No. 289, MNS of Russia No. BG-3-04 / 256 dated 25.07.2001. It is filled in by all health care institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership. The certificate is issued at the request of the person who paid for the medical services, upon presentation of payment documents confirming the payment. Note that the certificate must be issued not only when paying for services at the cash desk of a medical organization, but also when cashless payment medical services through a bank (decision of the Supreme Court of the Russian Federation of May 23, 2012 in case No. AKPI12-487).

Thus, in order to obtain a certificate, you need to contact the clinic where the tests were taken, and present payment documents confirming payment for the services provided for the tests.

How to get a deduction

The deduction can be provided by the tax inspectorate or the employer (clause 2 of article 219 of the Tax Code of the Russian Federation).

To receive a deduction from the tax authorities, after the end of the calendar year in which the costs of paying for the tests were made, submit to the tax office at the place of residence tax return for personal income tax. Its form was approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / The declaration can be submitted within three years from the year when the right to receive a deduction arose (letter of the Federal Tax Service of Russia for Moscow dated June 26, 2012 No. 20-14 /). In addition to the above documents confirming the right to deduction, the declaration must be accompanied by the details of the bank account to which the tax authorities will return the excessively withheld tax amount. We also recommend that you have copies of your payment documents as some tax offices require you to submit them.

You don't have to wait until the end of the year and get a deduction from your employer. To do this, you need to take in tax authority at the place of residence, a notification confirming the right to social tax deduction. Its form was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11 / To receive a notification, you must submit an application to the tax authorities and attach documents confirming the right to deduct to it. When filling out an application (its form is usually given at the inspectorate), it will need to indicate the name, TIN and KPP of the employer who will provide the deduction. The notification is issued by the tax authorities within 30 days from the date of submission of the application and documents (clause 2 of article 219 of the Tax Code of the Russian Federation).

Then you need to apply for a deduction to the employer and attach the received notification to it. The employer will provide a deduction starting from the month in which the employee applied to him for it (clause 2 of article 219 of the Tax Code of the Russian Federation).

Is it possible to get a tax deduction for paid tests?

This article was written for a more detailed answer to one of the questions of the site visitors. In my articles, I have already touched on the topic of tax deduction for dental treatment and general issues tax deduction for treatment. Here we will consider the issue of obtaining a tax deduction for paid tests.

Question from Galina: Hello! Is it possible to get a tax deduction not for treatment, but for paid tests?

And the second question. V medical center issue only a receipt to the receipt cash order, there is no cash register receipt. They say that they are not required to issue both a receipt and a check, just one is enough. They are right? Or maybe they won't deduct me without a cashier's check? Thanks.

It should be recalled that a medical tax deduction is a type of social deduction provided to a taxpayer in the event that he incurs the costs of paying for treatment services in a medical institution and the purchase of medicines.

Subparagraph 3 of clause 1 of Art. 219 of the Tax Code of the Russian Federation provides that medical deductions are provided in the amount paid by the taxpayer during the tax period for medicines and treatment services provided to him, his spouse, parents, children under the age of 18.

Decree of the Government of the Russian Federation of 19.03.2001 N 201 approved lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts, payments for which at the expense of the taxpayer's own funds are taken into account when determining the amount of social tax deduction.

The deduction is applied in relation to payment for those types of expensive treatment, medical services and medicines that are named in the lists approved by Decree of the Government of the Russian Federation of 03.19.2001 N 201 (hereinafter - Resolution N 201).

The list medical services included the following services:

1. Diagnostic and treatment services in the provision of emergency medical care to the population.
2. Diagnostic services, prevention, treatment and medical rehabilitation in the provision of outpatient and polyclinic medical care to the population (including in day hospitals and general (family) practice), including medical examination.
3. Diagnostic and prevention services, treatment and medical rehabilitation in the provision of inpatient medical care to the population (including in day hospitals), including the conduct of a medical examination.
4. Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of medical care to the population in sanatoriums.
5. Public health education services.

In the specified list there is no direct indication about the type of medical service - "analysis".

It should be assumed that analysis is a research method and a necessary component of the diagnosis. In medicine, diagnosis is the process of establishing a diagnosis, that is, a conclusion about the nature of the disease and the patient's condition.

Clause 2 of Resolution No. 201 of the list of medical services provided to the taxpayer indicates diagnostic services, prevention, treatment and medical rehabilitation in the provision of outpatient-polyclinic medical care to the population (including in day hospitals and doctors of general (family) practice), including medical examination.

According to the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the decree of the State Standard of Russia dated 06.08.93 N 17, laboratory tests are indicated under the code - 8512400 (Laboratory tests provided in polyclinics).

Clause 3 of Decree No. 201 also provides as a medical service - diagnostic service.

Thus, it turns out that not only the treatment itself is considered as a service in the literal sense, but also such a diagnostic method as analysis.

I believe that from the above it follows that a taxpayer has the right to receive a tax deduction, as a medical service - diagnostic services, in particular, by the method of analysis, but subject to other conditions, in order to obtain a tax deduction established by the Tax Code of the Russian Federation.

Tax inspectorates indicate that Resolution N201 and the Tax Code of the Russian Federation itself do not contain a direct reference to given view medical services, and therefore the taxpayer will have to defend this position. Also, you have the right to apply for an official clarification to the tax office.

As for the second part of the answer, according to paragraph 2. of Art. 2 "Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash cash settlements and (or) settlements using payment cards without the use of cash registers in case of rendering services to the population subject to the issuance of the relevant forms of strict reporting.

The procedure for approving the form of strict reporting forms, equated to cashier's checks, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation. " Decree of the Government of the Russian Federation of 05/06/2008 N 359 approved the Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.

The Regulation says that organizations and individual entrepreneurs providing services to the population can independently develop and apply documents equated to cash vouchers, intended for cash settlements and (or) settlements using payment cards without the use of CCP. Thus, it follows that documents (receipts, tickets, coupons, etc.) are drawn up on forms of strict reporting, which must contain all the details specified in clause 3 of the Regulations.

Sale and purchase agreement for an object of construction in progress and a land plot City ________ "__" ___________201_ We, gr. RF ___________________________________, __ _________ 19__ year of birth, passport of a citizen of the Russian Federation __ __ [...] RF Law of May 29, 1992 N 2872-I "On Pledge" (as amended) (invalidated) RF Law of May 29, 1992 . N 2872-I "On Pledge" As amended and supplemented from: July 26, 2006, July 19, 2007, December 30, 2008, November 21, 6 [...]

6. FEDERAL LAW OF THE RUSSIAN FEDERATION of July 19, 2011 No. 247-FZ On social guarantees for employees of the internal affairs bodies of the Russian Federation and amendments to certain legislative acts Russian Federation (As amended by [...]
7. Article 15. Resignation of a judge Federal Law No. 169-FZ of December 15, 2001 amended Article 15 of this Law. Article 15 (except for paragraph 3) of this Law is extended to judges who retired from this [...]

People who have to give large sums for medical services are entitled to a tax deduction for tests, drugs and certain other activities.

The rule of obtaining a tax deduction for treatment, payment for tests and the purchase of expensive drugs is spelled out in the Russian tax legislation, namely in 219 Art. It is worth noting that the Law speaks of the possibility of obtaining a refund not only for oneself, but also for relatives who are paid for by the taxpayer for treatment. The procedure for obtaining a tax deduction for medical services is quite simple, but it can take several months. However, the return for medical services can be quite high, unlike other types.

Medical service tax deduction

Tax refund is a measure of social support for Russian citizens who have an official place of work and receive wages... As you know, 13% of taxes go to the state treasury from every earnings. This is exactly how much a taxpayer can return if he paid for expensive treatment, diagnostic procedures, or bought drugs during the year.

Tax deduction is governmental support citizens who have a lot of expenses. This is not only about medical services, but also about education and charity. In addition, certain categories of citizens who are socially unprotected can also take advantage of the refund.

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Rules for receiving a refund

Many Russian citizens, who have to spend a lot of money on medical treatment, are wondering how to issue a tax deduction for medical services. There is nothing difficult in this, since it is enough just to collect a certain package of documents and submit it for consideration to tax officials. After that there will be several months of waiting, and then the refund will be transferred to the personal account of the applicant.

The list of medical services for tax deduction includes not only medical, but also expensive diagnostic procedures. A Russian citizen can be refunded a part of the money that was spent for treatment services for him personally or close relatives - this includes children who have not reached the age of majority, spouses and parents. Moreover, the purchase of medicines can also be a reason for a return. In this case, it does not matter to whom the medicines were intended, that is, to the applicant himself, his children or parents.

We should also highlight insurance. It is also included in the list of medical services from which you can get a refund. If a voluntary insurance premium was made for the taxpayer himself or if the spouse, children or parents are insured, you can count on a refund of some of the premium.

You can take advantage of the possibility of processing a return only when all conditions are met. This applies primarily to the licensing of a medical organization. If the receipt of medical and diagnostic services was carried out in an institution with an expired or invalid license, then it will be impossible to issue a deduction.

For receipt tax refund only a Russian citizen who has an official job and income can apply, that is, taxes are transferred to the state treasury at a rate of 13%.

In addition, the applicant must have all documents for a tax deduction for medical services, which will be evidence of the costs associated with treatment or tests. With the purchase of medicines, everything is somewhat simpler, but even here you will need proof that the expensive funds were intended for the applicant or his close relative.

A complete list of medical services from which you can get a refund is spelled out in government decree No. 201. This includes 27 points, among which a considerable part is occupied by surgical interventions. You can apply for a tax deduction for the operation if the heart, blood vessels, eyes and joints are affected. The list includes surgical intervention, which is aimed at getting rid of pathologies of the respiratory and digestive organs. In addition, the list includes a range of therapeutic, complex and diagnostic medical procedures. You can get a deduction for paying for services for nursing premature babies when using IVF for the treatment of infertility.

It is worth noting that the tax deduction for paying for medical services will not be provided to those who do not pay taxes. This should include the unemployed, including those who receive benefits, individual businessmen who operate without personal income tax.

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Tax deduction amount

If we are talking about receiving medical services, then you need to clarify which category they belong to. For example, when making a return for the purchase of expensive drugs or for paying for tests, certain restrictions will apply. As in most cases with tax deductions, the maximum for calculating the deduction is 120 thousand. If the reason for the paperwork is spending on treatment, then there are no restrictions on payments.

It is worth considering that if the refund falls into the category where certain annual limits apply, then everything will be taken into account here. social payments, that is, not only for medical services, but also for training, pension contributions etc. total amount for one person should not exceed 120 thousand. This money is deducted 13%, which will be returned to the taxpayer.

Moreover, you need to take into account the acceptable time frame. You can submit a package of papers to receive a tax deduction from paid medical services no later than 3 years after payment.

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Required documents

First of all, you need to fill out an application for a tax deduction. It must be accompanied by a 3-NDFL declaration and a certificate from work in the 2-NDFL form. This is very important point, since it makes it possible to calculate the amount of taxes paid in order to determine the basis for the refund. Form 2-NDFL filed over the past year.

Next, you need to collect a number of documents that are issued directly at the medical institution. This includes an agreement with the hospital to provide paid services and all additions, if any. A certificate for tax deduction for medical services, which is issued by the institution itself, is mandatory.

Among the documents must be payment documents, which are issued exclusively in the name of the applicant. If a person underwent diagnostics or treatment in a sanatorium-resort organization, a certificate is required that it was appointed by a doctor. When buying expensive medicines, prescriptions and payment receipts must be included. It is worth noting that you can get a deduction only for those purchased medicines that were prescribed by a specialist, that is, they were vital.

In the event that the documents will be drawn up not for the taxpayer himself, but for his relatives, it is necessary to provide a certificate confirming the relationship. This can be a marriage certificate or a birth certificate.