You will need
- - the statement;
- the Declaration №3-income tax;
- - income statement No. 2-NDFL;
- - the contract;
- - payment documents;
- - the documents confirming the kinship (if the deduction is obtained for the treatment of a spouse, the spouse, children under 18, parents).
To reimburse you have the right, if you spent money on private treatment or treatment of husband, wife, children under the age of 18, parents (article 219 of the Tax code of the Russian Federation).
For refund of the amount paid in income tax, contact the local tax service with the statement. At the end of the tax period, which is considered to be one year, complete the return form No. 3-NDFL.
In addition, you will need to present a certificate confirming payment for medical services or medications prescribed by the doctor. This document you can obtain at the medical institution where the treatment took place.
Prescriptions for prescription drugs must be provided on the letterhead of the unified form No. 107-1, which is a stamp marked "tax authorities". Be sure to keep the payment documents, receipts, checks, Bank statements, payment orders. They are proof that you have paid for the treatment.
To confirm the fact of treatment, present to tax inspection the contract with the medical facility and a copy of or extract from a medical card certified by a doctor. If these documents lack information about the license, get her a copy by contacting the medical institution.
If you reimburse the cost of treatment on children, spouse, parents, need documents proving relationship with persons for whom pay for the treatment, birth certificate, marriage.
In all cases you must give the tax office the income statement, the unified form No. 2-NDFL.
The maximum amount of the tax deduction associated with paying for treatment does not exceed 120 thousand rubles in the same tax period. If the deduction since this amount does not cover all of your expenses, to transfer it to another tax period. However, if you pay for the expensive treatment the amount of the deduction is not limited.
A tax deduction can be granted only if the treatment was carried out in medical institutions of Russia having the state license. Social deduction is not available to taxpayers who paid treatment outside the Russian Federation.