Return of income tax for treatment. Features of deduction for parental treatment. Return tax for treatment. List of expensive treatment for tax deduction

Declaration of 3 NDFL for 2017 for learning is mandatory document With the application of this benefits at the end of the year in.

Note: If the deduction is declared - 3-nfl to the shared package of documents is not necessary.

Declaration term

Declaration of 3-NDFL, with a statement of deduction on training spending, can be handed over to any time during a year.

Limited delivery time ( until April 30.) It is established only for those citizens that last year they received income from leasing it, as well as from entrepreneurial activity as an IP.

Please note that in one declaration you will not be able to declare the deduction immediately for several years. If the training was paid for several years, the declaration must be submitted separately for each year.

For example, you paid learning in 2015, 2016 and 2017. For reimbursement specified expenses In 2018 it will be necessary to pass three declarations:

for 2017, in the form approved by order of the Federal Tax Service of the Russian Federation of October 25, 2017 No. MMB-7-4 / [Email Protected];
for 2016 in the form approved by the Order of the Federal Tax Service of the Russian Federation of 10.10.2016 No. MMB-7-11 / [Email Protected];
for 2015, in the form approved by the Order of the Federal Tax Service of the Russian Federation of 25.11.2015 N MMB-7-11 / [Email Protected]

Also, social deduction has a limited period of action - 3 years. So, in 2018, you can declare a deduction for learning paid in 2015, 2016 and 2017.

Blanks Declaration 3-NDFL for study

1151020 declaration form (KND 1151020), relevant in 2018 (with a decline in 2017) - download in format Excel.

Download Blanches 3-NDFL for earlier periods (2016 and 2015) You can on the page.

Note: The form of the declaration of 3-NDFL (at the 2017 report) approved by order of the Federal Tax Service of Russia dated December 24, 2014 N MMB-7-11 / [Email Protected] (as amended from 10/25/2017).

Instructions for completing 3-NDFL training

Official instruction on filling the declaration 3-NDFL - download in format Word..

Acquainted with step by step instructions To fill the declaration when a declaration of deduction in the "Personal Account of the Taxpayer" on the site tax Service (Online) with detailed comments and screenshots.

Sample filling 3-NDFL for learning

Sample filling 3-NDFL with a statement of deduction for training (its own and child) - download in format Excel.

An example of filling the declaration for deduction for training

In 2017, silver I.S. I paid my studies in the amount of 135,000 rubles. and teaching daughter in the amount of 45 000 rubles.

Since the amount of deduction for their own training exceeds the established limit, it will be able to get only 120,000 rubles. from 165,000 rubles.

The daughter's deduction will be made in full, since it does not exceed the limit of 50,000 rubles.

The amount of deduction that silver will be able to declare will be 165,000 rubles. (120,000 + 45 000). On the hands he will get 21 450 rub.

Title page

Section 1

Section 2.

Taxpayers - individuals receiving income taxable income individuals at a rate of 13%, have the right to receive social tax deduction (subparagraph 2, paragraph 1 of Article 219 Tax Code RF) in the amount of actually produced costs for their training in educational institutions, as well as on their training children under the age of 24 For full-time learning in educational institutions.

Social tax deduction applied only for income, which are taxed on the income of individuals at a rate of 13%. For example, taxpayers receiving income for which other tax rates are installed (for example, NDFL rates 9%, 15%, 30% and 35%), this deduction is not applicable. Do not have the right to deduct the same individuals carrying out entrepreneurial activities that apply a system of a single tax on imputed income (UNVD) and a simplified taxation system (USN).

The guardians (trustees) may also be used by this right who have paid training for their wards under the age of 18 in full-time education in educational institutions.

The right to receive the specified social tax deduction is also applied to the taxpayer - brother (sister) of the student in cases of payment by the taxpayer of brother's training (sisters) under the age of 24 for full-time education in educational institutions.

Taxpayers who carried out the obligations of a guardian or trustee over citizens who were their first wards after the cessation of custody or guardianship in cases of taxpayers learning these citizens under the age of 24 years of full-time education in educational institutions also have the right to getting a tax deduction for training.

Social tax deduction for education is provided if the educational institution has a relevant license or other document that confirms the status educational institutionAs well as submitting documents to the taxpayer confirming its actual learning costs.

Social tax deduction for training Provided for the period of training of these persons in an educational institution, including academic leave, decorated in the prescribed manner in the learning process.

If the taxpayer made a fee for his own training, he has the right to deduction independently of the form of training (full-time, part-time, correspondence). But, deduction for child learning, ward or brother (sister), respectively, his parent, a trustee or brother (sister) can get only if the study was conducted in full-time (daily) form. For example, if a child, the ward, brother (sister) attended paid evening courses of a foreign language, then take advantage of a deduction parent, trustee, brother (sister) will not be able to. If such courses are visited and paid by the parent itself (trustee, brother (sister), it will have the right to receive social tax deduction for education.

Social tax deduction for training is not applied if the payment for training costs is made at the expense of the maternal (family) capital sent to ensure additional measures of state support for families with children.

What is the size of the tax deduction for training

Deduction size - 50,000 rubles for each child (ward) in total amount On both parents (guardian or trustee).

Attention! Social tax deductions (with the exception of expenses for teaching children of the taxpayer and expenses for expensive treatment) are provided in the amount of actually generated costs, but in the aggregate no more than 120,000 rubles in the tax period. For example, if in one tax period (within one year) there were expenditure for training, medical treatment, costs under the contract (contracts) of non-state pension provision, under the contract (contracts) of voluntary pension insurance and by paying additional insurance premiums on cumulative part labor pension in accordance with Federal law "On additional insurance contributions for the accumulative part of the labor pension and state support formation pension savings"The taxpayer independently, including when contacting the tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction.

It should be paid to the fact that the unused total amount (residue) of the costs of the costs for the following years is not transferred.

What documents should be provided to receive tax deductions for education

To receive a deduction, the taxpayer must submit to tax inspection At the place of their residence, the following documents:

The completed income tax declaration of individuals (form 3-NDFL) for the past year.

The declaration form can be obtained in the tax inspection at the place of residence, it is possible to download a 3-NDFL form or fill the 3-NDFL Declaration on the computer, for this, the APS of the Russian Federation has produced a special computer program. Also in the preparation of the Declaration you can help the samples of filling the declaration of 3-NDFL.

If the taxpayer has already submitted a declaration in the tax authority for the past year, which made expenditures for training, but did not declare his right to receive a deduction, it was entitled to submit a refined tax declaration over the next three years. For example, in 2017, the taxpayer has the right to submit such a tax declaration, stating its deduction on training spending, produced in 2014-2016.

Help (certificates) from the place of work in the form of a 2-NDFL for the appropriate tax period (year).

A copy of the contract for training.

Certificate of an educational institution (if there is no information about the form of the education of the child, the ward, brother (sisters) in the contract).

A copy of the license of an educational institution for the provision of relevant educational services (in case there are no details of this license in the contract).

Social tax deduction can be provided by the taxpayer when paying for training in general education schools, institutes, academies, universities, on advanced training courses (both under high school and operating independently), at various courses of additional education (courses of foreign languages, computer courses, etc. P.). Nursery, kindergartens, musical, artistic and sports schools are also included in this list.

It should be borne in mind that the institution should have a license for an appropriate type of activity or other equivalent document confirming the educational status of the institution. The taxpayer has the right to receive social tax deduction for training, regardless of the location of the educational institution.

It is possible to obtain a tax deduction when training in a university that does not have state accreditation. The form of ownership of the educational institution is also not important: you can get a deduction for training, obtained in both the public and in a commercial educational institution.

There are types of educational activities that are not subject to licensing:

Educational activities in the form of one-time lectures, internships, seminars and other types of training, not accompanied by the final certification and issuance of documents on education and (or) qualifications;

Individual labor pedagogical activities, including in the field of training.

If the taxpayer received such an education, he does not rely deduct.

Copies of payment documents confirming the actual spending costs.

The taxpayer can receive deduction only if he himself made a fee (cash or non-cash) for training. The fact of payment is confirmed by payment documents (check cash register, bank payment documents), which must be decorated in the name of the taxpayer applying for deduction. In the event that the receipts are decorated on the most trained child (ward, brother (sister)), then in the appropriate statement by the taxpayer - the parent (guardian, brother (sister)) indicates that they were instructed to a child (ward, brother (sister)) Make an independently issued by the parent (guardian, brother (sister)) cash To pay for training in accordance with the contract concluded with the educational institution by the parent (guardian, brother (sister)).

A copy of the child's birth certificate (ward, brother (sisters)) taxpayer.

The taxpayer applying for deduction in connection with training:

His child presents a copy of his birth certificate;

The ward presents copies of the certificate of his birth and order for the appointment of guardianship (guardianship);

Brother (sisters) presents copies of his birth certificate and document (documents) confirming the relationship.

Approximate form of a form of an application for the return amount of an overlated tax paid

Please note that in accordance with Article 78 of the Tax Code of the Russian Federation, a statement of return of the amount of excessive taxable tax may be filed for three years From the date of payment of the specified amount (tax). The tax amount to be returned to the taxpayer on the declaration is returned on the basis of the taxpayer's statement within one month from the date of receipt of such an application to the tax authority. The amount of tax is listed on the taxpayer's bank account.

APPLICATION FOR RETURN NDFL can be submitted immediately, together with the declaration of 3-NDFL

The Federal Tax Service clarified the procedure for submission to tax inspectorates return of NDFLWhen the 3-NDF declaration declared tax deductions and the amount of tax to return. Application for the return of personal income tax can be filed simultaneously with the declaration (a letter of the Federal Tax Service of Russia of October 26, 2012 No. EF-4-3 / [Email Protected]). At the same time, the period for the return of overlaid tax paid, although it is calculated from the date of application of the application, but can not be earlier than the moment of completing the cameral check of the filed 3-NDFL declaration.

Social tax deduction for training is provided working parents who pay full-time education Children age up to 24 years. They can get a partial refund paid income tax (NDFL) with actually incurred costs for paid educational services, not exceeding the amount 50 000 rub. in year. Respectively maximum size NDFL, which can be returned for 2016, is 6 500 rubles. in year (13%) for each child.

The deduction is provided with the paid study of the child in universities, colleges, schools, kindergartens, on courses. Treaty for training and his payment should be concluded between an educational institution and parent. Necessarily that educational organizationIn which the child learns, had a formal license to implement educational activities.

To get benefit from NDFL for learning, you need to contact the local FTS at the end of the year, in which child learning was paid. At the same time, the following conditions must be performed:

Child aged up to 24 years must be trained by full-time;
School must pay one of the parents, or both in turn (not a charity foundation, not an enterprise or other organization).
Parent must have official employment and be payer NDFL . Disabled benefits will not be issued (otherwise it is not about to return overlaid taxes).

What is the return of personal income tax for learning a child?

Social are called some categories of taxpayers at the expenses of the "social" character - for treatment, study, retirement or drug provision, purchase medical insurance. In fact, deduction on NDFL for training is one of the types of tax benefits in the cost of the population on social needs.

Unlike up to 18 years old, which is provided to the working parent at the place of work monthly, the benefit on the NDFL for training is given in the form of a return paid income tax Over the past period. The procedure is called return of NDFL. Its existence and principle is regulated by Art. 219 of the Tax Code (NK) of the Russian Federation.

The Russian legislation does not indicate the relationship between the ability to receive a standard tax deduction for a child under 18 (Art. 218 NK) and social deduction for training up to 24 years. They are not alternative. Consequently, there will be no violation of the law to issue them at the same time.

For example, if the parent pays the child's training in a private school or kindergarten. If it is difficult to seek advice in the tax, all necessary explanations can be required in writing.

These two types of tax benefits differ quite strongly in sums, principles of design and receipt. If both parents are defined from the place of work of both parents, then deduction on training spending is provided subject to several conditions:

Who can return the tax deduction for learning a child?

To apply for the return of the tax paid over the past period, people who at the same time Play ndfl and money for the education of the child (as well as brother or sisters). Return the tax deduction for the past period may parents and other persons who have entered into an agreement with the educational institution may pay permissions Child:

parent or adopter for a child (children) by age up to 24 years;
guardian (trustee) on his ward that has not reached 18 years;
former guardians or trustees for a child up to 24 years old, in respect of which the obligations ended, but the guardian wishes to pay the formation of the ward;
persons on their full or index brothers or sisters up to 24 years old.

If the child under 18 is appointed both parents (adopters), then in this case the benefit is obtained only one of them. But not necessarily the one who pays.

The Ministry of Finance issued an explanation about this. If parents are married, then all the acquired is their property. If one of them pays for training, then another parent may also issue a return of personal income tax on training.

For what types of learning can be returned to NDFL

Taxes from money paid for study can be returned only if pay for her parents. At the same time, the educational institution must have a license or other document confirming the official status of the institution. Retail Ndfl can be for study at full-time Not only in the university or college, but also in other institutions. Among them:

kindergartens and schools;
proftechili;
children's schools for learning music or arts, sports schools;
organizations providing additional education services (language courses, driving schools, training centers in employment services, advanced training courses).

NDFL benefit is distributed not only for first education, but also on the second. The tax code does not limit the form of property of the educational institution: it may be a state or private educational organization.

NDFL benefit is preserved if the child is registered at the address other than the address of the parents. It is lost if:

a student has been married to 24 years old;
learning is paid;
the child is studying according to part-time, correspondence or other form other than full-time.

The law does not indicate that the university should be on which territory. Therefore, the deduction is provided and in training. abroadAlthough it is a very small amount from expenses incurred. In this case, the documents will have to translate into Russian, and the one who draws out the deduction must be a resident of Russia (to live in the territory of the Russian Federation at least 6 months). Transfer with printing is done for money. It is worth estimating whether there is a sense in obtaining such a deduction.

For what period you can return deduction

By law, return the deduction for the entire period of study Child, including even decorated academic leave. Default for training will be provided to the parent:

until the end of the calendar year, in which the child marks 24 years;
until the month of graduation, if there is no 24 graduate.

Apply for the return of money follows after the yearwhich was paid for training. If the parent pays for study for several years in a row, to apply to the Federal Tax Service (FTS), it will also be from year to year (or once in all past years).

If the taxpayer for some reason could not appeal for money right away, he has time in stock. Implement the right to refund paid taxes in the form of social tax deduction within 3 years after payment of NDFL For the tax period in which social spending was made. This is stated in paragraph 7 of Art. 78 of the Tax Code (NK) of the Russian Federation.

That is, in 2019, it is possible to apply for the return of personal income tax for the 2018th, 2017th and 2016, regardless of whether the child learns or has already finished learning, and regardless of his age at the time of refund. If the child is 25 years old and he still learns, then you can make a deduction during the time until it turned 24 years (if all payment documents are preserved).

Tax deduction child training

The amount of tax deduction for the training of each child in the tax period is equal to the amount actually paid parents for education during a year. That is, money spent on study is not subject to income tax. But there are limitations on the amounts. Cannot receive a refund more than taxes would be paid.

The return of personal income tax is limited to the maximum amounts of deductions for the year:

50 000 rub. parents for teaching a child;
120 000 rubles. For the training of brother / sisters in aggregate with other social deductions of the taxpayer.

For example, if 65,000 rubles paid for CAD training during the year, 50,000 rubles will be equal to taxes will be deducted. From this amount will be returned in the amount of

50 000 x 13% \u003d 6 500 rubles.

Then the maximum amount of the return on the tax deduction per year:

6 500 rubles. - for each student child parent;
15 600 rubles. - For paying brother or sisters to 24 years.

It does not matter, for what years payment is made - the date of making money is important. Return is carried out only with salaries, no winnings are taken into account.

Example of calculating the return by personal income tax for children's training

Daughter L. In 2016, he entered the school in a magistracy, where she would learn 2 years. The fee for the year of study is 100,000 rubles. Her father paid at once the whole amount (200,000 rubles), while its monthly salary is 40,000 rubles. In early 2017, L. collected required documents And decided to seek the return of personal income tax on the social deduction associated with study spending.

The amount of expenses by which can be obtained by a social deduction, in this case, the maximum agreed by law is 50,000 rubles. (not 200,000 rubles) At the same time, the refund will be:

50 000 x 13% \u003d 6 500 rubles.

In 2016, the employer paid from the income L. NDFL in the amount:

40 000 rubles. x 12 months x 13% \u003d 62 400 rubles.

Consequently, in 2017 L. will receive a return on personal income tax in the amount of 6,500 rubles, since this amount does not exceed the amount of the paid tax. But if he had paid training separately at 100,000 rubles. Every year, it would receive accordingly returns in 2017 and 2018 twice for 6,500 rubles.

Paying for a two-year training at the same time, the man lost the opportunity to get the maximum tax deduction. Therefore, for those who are going to make a tax break, it is more profitable to pay for payment in parts and stretch it for all the years of learning the child.

How to get a tax deduction for child learning

Tax deduction issued in FTS at the place of residence or stay Taxpayer. This happens as follows:

The parent pays for the child's learning in whole or in part (for the year or semester).
At the end of the year, in which payment was made, collects the necessary documents, and provides them with the tax authority at the place of residence.
After consideration of the application receives a refund of the recharged personal income tax on its card or bank account. Either the enrollment of this money is carried out in the account of future taxes.

Return of the paid NDFL is carried out only after appeal Taxpayer. You can not wait for the end of the year, and to make a deduction from the employer (the last thing is called in law tax Agent) on a written application.

This is done in such a sequence:

The tax applies to the fact that applied to want to receive confirmation of his right to deduct training. What is needed for this - it is better to clarify in the FTS.
Within 30 days after submitting an appropriate application, the document must be issued.
With the confirmation received, the employee refers to the employer. He must write an application for early provision of deduction.
The employer charges the NDFL, taking into account the deduction. Tax breaks They are provided monthly from that month in which the application was submitted to the employer.

Documents for social tax deduction

To submit documents, you need to prepare their copies, but the originals for reconciliation should also be brought to the tax. When sending mail, the copy should be notarized.

The postal shipment is more convenient, as it eliminates the need to stand in line. But upon the first appeal for tax return It will be wiser personally personally: if some document is missing, the applicant learns about it promptly.

To return the NDFL over the past period, the tax serves:

A statement in free form to return the income tax. It indicates the return amount and wishes of the applicant (return money for a card or in future taxes).
Tax Declaration 3-NDFL for the past tax period (year).
Certificate of accrued and retained taxes in the form of 2-NDFL (you can take accounting at the place of work).
A contract for teaching a child, concluded with the parent, and not with the child. It should indicate the details of the license on educational activities institutions, the cost of learning and the fact that the child is learning from full-time.
Receipt of payments or other documents confirming the fact of payment for training. Receipts should pay for parents, and not an enterprise, social funds or student yourself.
Certificate of the birth of a child (decision of the court on adoption).
Details of the account to which money will be returned.
License educational institution (required if its details are not specified in the training contract).
Full-time learning certificate (if the contract does not indicate that the child studies in part).
Marriage certificate (if deduction issues the second parent, and not the one that pays for study).
The decision of the guardianship of the guardianship (if the guardian is paid for the ward).

Documents will have to update annually. Receipt receipts are filed every time new. It is also required to prove that the child is still studying in educational institution For full-time.

Such an unnecessarily paid inclusive NDFL are given. terms:

The decision is made within 10 days, but not earlier desk tax audit documents. The latter can sometimes take up to 3 months.
After the decision is made, 5 days is given to send the notice to the applicant.
The transfer of money to the card usually occurs within a month after submitting an application if everything goes smoothly.

How to fill out a 3-income tax deduction for training

The form of 3-NDFL is tax Declaration on the income tax of individuals. It is filled after receiving a 2-ndfl help from work. The declaration consists of several pages. Each year, the FTS orders are made in it any changes - that is, it is impossible to use forms over the past years.

The form of 3-NDFL is filled in accordance with the current year "Procedure to fill the form tax Declaration on the income tax of individuals " (Order of the Federal Tax Service of Russia No. MMB-7-11 / 671 dated December 24, 2014). Data to the document is not always easy. But in simple cases (return VAT for learning) you can try to do this without any assistance.

The declaration form can be obtained and fill in in such paths:

Through online services. This is a fee, and the tax service is not always positive about such declarations. For this, it offers its own services with similar features, including " Personal Area Taxpayer. "
In the program that can be downloaded from the Federal Tax Service website. Plus, the program will indicate if any data is not entered or improved correctly.
Clean form can be taken in the tax inspection and fill it manually. If it is scary to do it yourself, you can order an accountant.

What you need to know and specify when filling:

The inspection number in which the application will be submitted. Details must be clarified in advance. The program has a drop-down list from which you can choose your compartment.
FULL NAME, INN, passport details, country code.
Data on the place of residence or stay. It is necessary to specify OCTMO - the code of the municipality (can be clarified on the Internet).
From whom revenues were received (the name of the organization, the CAT, OCTMO of the organization - from the 2-NDFL certificate) and the amounts of the months (from the same reference). On the Income tab, you need to choose "13" - this is 13% of taxation. If in some month there were holidays, the Code of 2012 is driven, for a salary code 2000. The total amount of income must coincide with the one in the help.
In the "Spending" tab, fill the "amounts paid for children's training" (it is necessary to write a real amount).

If the document is filled in the program, you can view it, edit and print. After the form of 3-NDFL, a statement is written, which indicates the calculated amount of the return.

Unfortunately, free help of many doctors remained far in the past, and at current prices, a return of 13 percent for medical services is a valuable penny in the patient's wallet.

But many do you know about this opportunity to compensate part of the treatment costs? What conditions must be observed? Let's try step by step to figure out what it is - a social tax deduction for treatment.

In order to clearly understand the subtleties russian legislation, I will present the existence of some Ivan Petrovich Zagorukhiko. Ivan Petrovich, as most of us, go to work and receives an official salary. Monthly from this income is held with 13% income tax or personal income tax.

By definition, the tax deduction is completely the amount that the tax will not be paid or this tax will be returned to the citizen later. In some cases, stipulated by law, in fact "in the hands" of Zagorukhiko can return 13% of its income, that is, what lists in the budget.

Such a procedure concerns only 13% rates. Besides wagesThis may be:

income from private consultations for teachers, lawyers, etc.;
income from renting apartments or cars;
income from the sale of property.

Situations in which you can qualify for tax deductions are diverse. This may be the sale of property, the presence of children in care, paid education, but we are interested in the return amount for the use of paid medical services. About all other existing deductions can be found.

For some treatment you can return the NDFL

A special state listed all medical services from which the tax deduction can be issued. This list includes:

ambulance;
outpatient polyclinic assistance;
hospital;
spa treatment.

The list is actually very capacious, as it includes all the necessary specialists and types of treatment. Our Zagorukhiko can issue a refund of the tax in the event of an appeal, for example, in dentistry. Will not matter whether he had to pay for the treatment of teeth in the state institution or he turned to private clinic - enough so that the organization has a corresponding service license.

If, in addition to medical care, Ivan Petrovich was needed to acquire expensive medicines at their own expense, it can also compensate for the part of the tools spent. At the same time, medications must be prescribed by a doctor and enter the list of drugs approved by the government.

You can watch a video or continue reading:

At whose expense is treated

It is important to know what Ivan Petrovich can claim the return of NDFL when paying not only of its treatment, but also the treatment of the nearest relatives: parents, spouses and children under 18. The conditions of receipt will be exactly the same.

The only change will undergo a list of documents: it will be necessary to confirm the relationship with a certificate of marriage or birth.

It does not matter how treatment is made. Zagorukhiko can use personal accumulations or additional health insurance capabilities. But the contract with the insurance organization must conclude it precisely, and not get policy DMS. from the employer. In this case, a copy of the contract and checks confirming contributions will be added to the document package.

What are the restrictions for payments

There is a limit over the amount from which the tax deduction may be decorated - 120,000 p. Even if the acquaintance of the Zagoruiko will spend 500,000 r., In fact, it will receive no more than 13% * 120,000 p. \u003d 15 600 p.

At the same time, the social deduction can be issued both for treatment and on education, but the total amount is taken into account.

Example. Suppose that Ivan Petrovich in 2019 cured his teeth by 60,000 r., Then he paid the operation to his mother for 30,000 rubles, and also passed the Chinese language courses worth 70,000 rubles. In general, for the year, Ivan Petrovich spent 160,000 rubles, but to return the income tax is still possible only with 120,000 p. That is, he will receive 15,600 rubles in the hands.

The tax deduction involves the return of money paid earlier in the form of NDFL, and get more than transferred to the tax period budget, it will not work. Taxable period equals calendar year.

Example. For 2019, Zagorukhiko issues deduction from the maximum possible amount - 120 000 r. His official salary is 9 000 r. Accordingly, every month with it is held 13% * 9,000 p. \u003d 1 170 r., And in the year 14 040 r.

Insofar as common Ndfllisted Zagorukhiko to the budget, less than 13% * 120,000 r., It will be able to return only its 14 040 r. The residue, which seemed to be put Ivan Petrovich, burns.

With regard to the timing of sending documents to the tax inspection, the decoration of deduction occurs in the period following when there were costs, but not more than three years. Since Zagorukhiko was treated in 2016, he could return funds for him in 2017, 2018 or 2019.

On the example of payment for training, a number of tricks are considered, it is advantageous for payment for payment and, accordingly, receive a greater return. By analogy, you can plan to pay for medical services. But this is, of course, if planning is possible. Alas, very often in the field of medicine, the spontaneous need for cash transfers arises.

In any case, a professional view of the expert will help to understand how it is more profitable to issue a declaration in your case, and he will also give advice how to increase payments in the future. Therefore, boldly to get qualified help on time.

What is expensive treatment

Separed item in the entire procedure is worth. On this type of service a restriction of 120,000 r. It does not apply, that is, return 13% from full cost.

The category of expensive refers to treat heavy, including hereditary and innate, diseases. This also includes surgical interference with a number of diagnoses, organ transplantation, reconstructive plastic.

What will be interesting to young families, the right to deduct with the full amount of costs exists in the treatment of infertility by the ECO method, assistance in complications during pregnancy and premature babies with a weight of up to 1.5 kg.

Determine whether the treatment has been treated to the specified category, it is possible by the list approved by the Government. Also, this information can be found in the document on the payment of medical services - for expensive treatment in a special item will be the code "2".

Relevant remains the restriction on the amount of NDFL paid for the year, in which he had to resort to the help of doctors. Thus, if the native to us of Zagorukhiko earns 9 000 r. per month and per year will pay 14 040 p. Income tax, regardless of the cost of treatment, it will not be possible to return this amount.

How to get the amount

So, Ivan Petrovich Zagoruiko was able to calculate how much the return it claims, now it is necessary to deal with the documents. Tax deduction occurs in the inspection at the place of registration. In addition to the passport and Inn, you will need to submit:

certificate from the place of work (2-NDFL) confirming the payment of taxes;
declaration 3-NDFL;
agreement with the organization;
copy license medical institution for the right to
certificates on the appointment of expensive drugs;
copies of documents on the payment of treatment or drugs;
if the patient passed the sanatorium-resort treatment, the root of the voucher is needed;
when paying treatment, relatives add documents confirming relationship with the patient;
a copy of the contract with insurance and checks about payment when using the DMS policy.

During three months tax authorities held cameral check provided data. Since Zagorukhiko claims to a one-time obtaining the entire amount, for another month, the awarded money is transferred to a personal account. In addition to the visit to the inspection, it is possible to send a package of documents by registered mail.

But since 2016 appears new opportunity: Get a refund social deduction At your own. At the same time, our Zagorukhiko from wages will not be accrued and maintained by income tax. But we will talk about this in more detail in a separate article.

Be sure to remember!

If you had to turn to paid professionals, do not waste and do not rush to beat the alarm. Just every time paying for medical services, collect all the received checks.

And at the end of the year, seek help in the preparation of the 3-NDFL declaration. You can also fill this form on your own online. See Article: "