Application for a refund of personal income tax for treatment: a sample and an example of filling

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

For more than a year now, a taxpayer working on a white salary has a legal right to a so-called refund or social tax deduction. They are regulated by Article 219 of the Tax Code of the Russian Federation. A social deduction is issued at the local branch of the Federal Tax Service by filing a declaration.

You can return the taxes transferred to the state for:

• paid tuition for own or children;
• co-financing future pension;
• contributions to charity;
• paid for expensive treatment or medicines.

Return can be made either through the tax or through the employer. The package of documents in this case varies slightly, but the statement remains the main one. What is an application for a refund of personal income tax for treatment? We give a sample and filling rules inarticle.

What expenses are refundable?

The taxpayer gets the right to return personal income tax if there are costs for:

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

The social deduction will be approved if medical services or medicines were purchased for their own treatment, as well as for the treatment of parents, spouse and children under 17 inclusive.

Package of documents

To apply to the IFTS, you need to prepare:

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

When should I apply?

An application for a refund of personal income tax for treatment (a sample and data entry is given in the article) is submitted within the next year, after the year of providing medical services or purchasing medicines. Specific terms are not established by law.

This year, a new form of application form forrefund of personal income tax for treatment. Pattern:

It was approved by order MMV-7-8/182@ dated 2017-14-02. KND form 1150058.

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

Social deduction for dental visits

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

Services rendered to relatives are summed up, and the refund is issued from the total amount. Also note that this tax deduction cannot be more than the amount of income tax withheld during the year.

Another important nuance is the concept of "expensive treatment". There is a list of these services. And if the provision of assistance at the dentist falls under it, then a refund will be made from the full amount of the service (even if it is significantly more than 120,000 rubles).

Make a deduction

The following documents will be required:

• tax return submitted by form3-NDFL;
• certificate with the signature of the chief accountant on income for the past calendar year;
• passport and copy of the first page + registration;
• application for the return of personal income tax for dental treatment (a sample is presented in the article);
• copy of the contract for medical services of the dental office and with the medical institution;
• copies and original receipts for services rendered.

In closing

You can write an application in any form, but it is better to use a special application form for a personal income tax refund for treatment (a sample is posted above).

You can download the form on the official portal of the Tax Service of the Russian Federation, or any other. It is public and free.

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

If the taxpayer has a personal account on the nalog.ru portal, then a refund can be issued here as well (but for this you need to certify the UKEP document).