Tax deduction for deliveries under the contract, tax refund for paid deliveries
worked with the company several times already. in 2013 opened LLC, this year of SP.
Lawyers are very competent, from online consultation to communication in the office. Service prices are more than adequate (there is nothing to compare).
The quality of work at a height.
Thank! In 2014 I bought a car, but it turned out to be defective. The dealer refused to replace him with something else and I had to sue him.
Has anyone done this?
I know that I need an agreement with the clinic, their license, payment confirmation (And here’s the question. Tax consultant, I’ll fill out a Z-NDFL form declaration for you on any occasion of income tax return (treatment, training, housing purchase, housing purchase + mortgage) , as well as the sale of cars and real estate.
You send me the documents on.
The situation is this: In 2014, bought a house in the mortgage.
However, this does not apply to expensive treatment - for example, in case of a complicated course of pregnancy, complicated delivery, cesarean section. For expensive treatment, you can return the deduction from the entire amount.
therefore, it makes sense to look at a list of expensive medical services that are eligible for tax payments, for example, on the Internet.
Given that this list includes most of all treatment and examination options.
How to get a tax deduction for paid delivery
For expensive treatment, you can return the deduction from the entire amount.
Tax deduction can be issued to the spouse (of course, if he paid taxes), for this you need to issue a certificate from the medical institution where the payer will be indicated, and also issue a declaration to him.
Refund occurs only for medical services in childbirth, for a paid chamber and other services do not return money. Before you fill out the declaration, remember whether you or the child didn’t have to be paid for tests, didn’t go to the doctors (you or the child), did not treat the teeth, did not do the VHI on yourself or the child (about the documents necessary for return for LCA, you can read here).
Given that this list includes most of all treatment and examination options. expectant mother should not ignore this possibility. But the right to such benefits will appear only for those mothers who can document every fact of paid childbirth, treatment or examination.
You are a citizen of the Russian Federation. Used the services of medical institutions in the clinics of the Russian Federation.
Good to know
The return of personal income tax can be issued to the payer of services, i.e.
the person specified in the certificate of payment for medical services.
It can be either the woman herself or her spouse.
Mandatory condition: the payer must be a citizen of the Russian Federation and he must have income from which the personal income tax has been withheld.
- Ordinary childbirth. No more than 15,600 rubles will be returned (i.e. 13% of 120,000). 120,000 is the maximum amount per year for social deductions. There can be no more tax paid.
- For complicated labor (cesarean ) return personal income tax from the entire amount. This procedure is a costly treatment. The entire list of expensive treatments can be found in the Government Decree No. 201 of March 19, 2001. There can be no more tax paid.
- Help 2-NDFL with work (jobs, if there are several).
- Help on payment of services from the hospital . In the certificate put the code 01 for normal childbirth, code 02 for complicated. Help can be taken in the accounting department of the hospital.
You can order it immediately or later, even by phone. Upon receipt, the TIN, contract, payment documents.
- Payment Document (cashier's check, payment order, etc.).
- A copy of the contract for services rendered.
- Copy of license for medical institution. It may not be provided if the license number is specified in the contract / certificate of payment for medical services.
- Declaration of 3-NDFL.
- Application for tax refund.
Tax deduction for paid delivery, pregnancy management
The best option to draw up a declaration would be an appeal to an accounting company, since the preparation of the declaration requires the availability of such experience and if there are any errors, the tax authority will refuse to receive the deduction.
The specialists of the company BUHprofi, after receiving all the documents by e-mail during the day, will make a declaration and prepare all the necessary documents and statements.
I finally got a tax deduction for childbirth under the contract -)
During pregnancy, women incur considerable costs associated with the diagnosis, analysis, purchase of drugs and so on. A considerable part of the costs incurred can be reimbursed - what many mommies do not know.
For example, Article 210 of the Tax Code states that a taxpayer has the right to receive a social tax deduction for treatment services provided to him or his spouse, parents or children before they reach the age of majority, medical institutions, and also within the limits of the cost of medicines prescribed a doctor.
Not all expenses spent on treatment are reimbursed to the taxpayer. Thus, an employee is entitled to reduce his taxable amount in proportion to the amount spent. In addition, the state reimburses the amount of taxes on personal incomes withheld in previous tax reporting periods at a rate of 13%.
The tax deduction is provided in the amount of expenses incurred, but not more than 120,000 rubles in the tax period (one year), for expensive types of treatment in Russian clinics, the amount of tax deduction is taken in the amount of expenses incurred de facto.
It should also be noted that cash can not be received, so you should open an account in the bank.
What are the conditions for obtaining social tax deduction?
- Treatment services must be provided exclusively licensed medical institutions of the Russian Federation,
- drugs and medicines are clearly defined by the Decree of the Government of the Russian Federation,
- the taxpayer spent their money
- treatment prescribed by the attending physician.
The general list of services is approved by the Decree of the Government of the Russian Federation of March 19, 2001, No. 201 “On approving the lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicinal products, the amounts of which are paid by the taxpayer's own funds when determining the amount of social tax deduction”, which can be found freely available on the World Wide Web.
This Government Decree also defines a complete list of (fairly extensive) medicines, the costs of which are subject to reimbursement.
In general, pregnant women are entitled to include in tax deductions expert advice, the cost of the examination, including ultrasound.
The tax social deduction is provided by the territorial tax authority at the place of residence of the applicant.
Required documents for the deduction in connection with the cost of treatment:
- application for a deduction,
- certificate of income of the applicant,
- a copy of the contract with the hospital,
- a copy of the license granting the right to provide medical services by the institution,
- proof of the cost of medical services,
- You should also submit an approved certificate of payment for medical services.
Required documents for obtaining a deduction in connection with the cost of purchasing medicines:
- proof of drug costs,
- if the drugs are paid by the spouse - a copy of the marriage certificate,
- a copy of the birth certificate of the child, if the drugs are paid for him,
- certificate form №2-NDFL on income received and taxes withheld from them.
All required prescriptions must be prescribed by the attending physician.
It is very important that a specific prescription be written out on a specially approved form marked "For the tax authorities of the Russian Federation" marked by the attending physician.
It should also be noted that the state allows for the reimbursement of expenses for pregnancy incurred in private clinics, provided that they have a license for such activities.
Description: LIKE A CASE HAS COME TO MOVE, AND MANY NOW RETURN THE DEFINITION AND FOR CHILDREN WITHOUT ANY KIND OF QUESTIONS
The arbitrariness of the tax authorities in the next part is going on in our city. Show full story ...
It is known that paying taxes, people who use medical services paid in the reporting year can return the tax deduction. However, it is in our city that the tax authorities do not treat obstetrics as medical services, in Moscow the deduction is returned without problems, but for some reason in St. Petersburg, childbirth is suddenly not medical services. Most of the girls are already on the phone by tax saying that they can not even file documents, they will not provide a deduction. Those who filed, most denied officially. Recently, one of the moms won the court and the court ordered a tax deduction to provide. The forum of St. Petersburg parents discusses this topic here http://www.forum.littleone.ru/showthread.php?t=1792662.
Please invite to the group of friends who gave birth for a fee in the last couple of years :) Website: http://www.forum.littleone.ru/showthread.php?t=1792662 Location: St. Petersburg, Russia
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Bag to the hospital for a child. The list of things in the hospital for the baby
Author: Anna Motovilova (doctor and mother)
In this video presentation I will tell you in detail about the list of those things that you need to take with you to the hospital for the baby, which he will definitely need. Fully ... I'll tell you about what mistakes I made, what things were superfluous in my package. So, let's get the bag together in the maternity hospital.
If you have not watched the first part of the video, then be sure to look:
List of necessary things in the hospital for mom https://goo.gl/srZ33c
What you need to take with you to the hospital. List of necessary things in the hospital for mom
Author: Anna Motovilova (doctor and mother)
In this video presentation I decided to tell you: what kind of things you really need at the maternity hospital, Show completely ... and which ones I didn’t need at all or required additional clarification specifically for your maternity hospital. The list was quite large. I will tell about each point a little. Also I will give some tips on how to reduce the number of things, by using one for different purposes. Enjoy watching.
Join the "Women's Secrets" GROUP https://vk.com/zhensky_sekret
Training. Long breastfeeding and proper breastfeeding
Author: Anna Motovilova (doctor and mother)
In this video I will tell you how to prepare psychologically, tune in to long-term breastfeeding (GW). Show full story ...
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Why precisely GW?
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Tax deduction for paid delivery and management of pregnancy: who can and can not get a deduction
Art. 219 of the Tax Code of the Russian Federation determined that if the taxpayer incurred costs associated with obtaining medical services, the state should reimburse 13% of the costs incurred.
Important!Expenses for managing pregnancy and paid childbirth women also belong to the category of services, the taxpayer is entitled to reimburse the partial cost.
Before filing documents with the inspectorate, it should be determined whether the taxpayer is in the category of persons entitled to receive the deduction. Both a woman and her spouse can receive a social deduction for paid deliveries and management of pregnancy, subject to the following criteria:
Tax deduction terms
You can get a tax deduction for paid delivery and pregnancy management for the following services:
- Medical consultation of doctors of all specialties,
- All types of body diagnostics (ultrasound, screenings, tests, etc.),
- Treatment of women during pregnancy, both inpatient and outpatient,
- Births for a fee
- Medical preparations purchased by prescription of the attending physician.
It should be noted that all treatment services should be carried out only by medical institutions of the Russian Federation, which have the appropriate license.
The procedure for registration deduction for paid childbirth
In order to get a tax deduction for the management of pregnancy and paid delivery, the recipient must collect the necessary documents and submit them to the FTS inspection at the place of registration.
Important!Although inspectors require copies of documents from individuals, the originals should still be taken with you for confirmation.
After delivery of the documents, the tax authorities have three months to check the documents for the provision of the deduction. After this period expires, the FTS officers send a notification with the decision made.
Required documents for deduction
The spouse or spouse, wanting to get a deduction for the management of pregnancy and paid delivery, must collect and submit to the inspection the following documents:
- Passport of the citizen of the Russian Federation - the recipient of the tax deduction,
- Certificate of income for the past year, issued by the employer,
- If the deduction will be made on the spouse, you must confirm the marital status of the marriage certificate and the spouse's passport,
- Declaration in the form of 3-NDFL,
- The contract with the medical institution and the act of providing medical services,
- All payment documents confirming the expenses incurred by the taxpayers for the maintenance of pregnancy and paid childbirth,
- Details of the account to which the refund will be made.
Who can get a husband / wife (features)
Important!According to the letter of the Ministry of Finance No.03-04-05/22028from 12.05.14g. the taxpayer has the opportunity to receive a tax deduction for the management of pregnancy and paid childbirth, both in the name of the spouse and in the name of the spouse.
The couple has the right to determine in which situation the deduction will be maximum. The position of the Ministry of Finance also determines that the fact that the contract and the act of providing medical services and payment documents are issued to the spouse is absolutely irrelevant. This view is also confirmed by the Civil Code, which contains information about the property acquired in a marriage, to which the deduction of money for the treatment of a spouse can be attributed.
Tax Deduction Code for Paid Delivery
Each taxpayer receiving a deduction for paid deliveries should pay attention to the deduction code, which is indicated in a certificate issued by a medical organization.
If the delivery was normal, code 01 must be indicated. In the case of a cesarean section or difficult delivery, a deduction code 02 must be indicated.
The amount of social tax deduction
The state envisages the maximum possible amount of social tax deduction in the amount of 13 percent of the amount of 120,000 rubles. Accordingly, the taxpayer is entitled to return the money spent within the range of 15,600 rubles (120,000 rubles * 13%). This requirement does not apply to expensive treatment, the category of which includes a cesarean section. In this case, the costs incurred are reimbursed in full, if you confirm the documented costs incurred.
Important!However, if the amounts of income tax in the calculation turned out to be less than the possible reimbursement of expenses, it is not possible to transfer the amounts to the following year.
Can I get a deduction with other deductions?
The limit of 120,000 rubles is set in aggregate for all categories of social deductions received by employees during one calendar year. Let us give an example of calculating the tax deduction, while simultaneously combining several cases:
The taxpayer during one calendar year incurred dental treatment costs in the amount of 30,000 rubles and paid a paid delivery in the form of a caesarean section of his wife in the amount of 200,000 rubles. The total cost amounted to 230,000 rubles. Of these, 200,000 rubles belong to the category of expensive treatment, and is reimbursed to an individual in full (without taking into account the limit of 120,000 rubles). Accordingly, the taxpayer will receive a deduction in the amount of 30,000 * 13% + 200,000 * 13% = 3,900 rubles + 26,000 rubles = 29,300 rubles.
Thus, if the taxpayer's income permits, he can reimburse just such an amount.
Reasons for denying tax deduction
Unfortunately, not always the delivery of all documents guarantees that the taxpayer will receive the amount of the tax deduction. In some cases, inspectors may refuse to reimburse an individual for the costs of pregnancy and paid delivery. Among the reasons for which the tax authorities may refuse to receive money, there are the following:
- Documents submitted to the inspection is not in full,
- Their income taxpayer was not withheld income tax, as a result, tax refund is not possible,
- Reporting and documents submitted to the wrong inspection
- The taxpayer has exhausted the social tax deduction limit,
- Verification of the 3-NDFL declaration revealed significant violations.
Frequently asked questions
Question number 1 Can I get a deduction in the name of a spouse?
Answer: In accordance with the provisions of the Civil Code, you can get a social deduction for the management of pregnancy and paid childbirth in the name of both the spouse and the name of the spouse.
Question number 2 Do I need the original documents in the tax?
Answer: Tax officers do not require submission of original documents. Однако желательно иметь их при себе на случай возникновения вопросов.
Вопрос № 3 В какие сроки будет произведено перечисление налогового вычета?
Ответ: Закон установил возможность перечисления сумм социального вычета в пределах одного месяца со дня полной проверки представленных налогоплательщиком документов.
Вопрос № 4 Какую максимальную сумму можно получить при оформлении вычета на платные роды?
Answer: If childbirth does not belong to the category of complex, then the maximum possible amount to be received is set at 15,600 rubles. If the delivery was difficult or a caesarean section was performed, then such delivery is classified as expensive and is fully refundable (13 percent of the taxpayer's income for the year).
St. Petersburg, Leningrad Region call: +7 (812) 317-60-16
From other regions of the Russian Federation call: 8 (800) 550-34-98
Who can get a deduction for paid delivery
Registration of a tax deduction for childbirth under the contract by the law is not offered to all citizens. Before contacting the inspectorate, it is necessary to determine whether a potential recipient is in the category of persons entitled to a refund.
The right to a tax deduction upon paid childbirth can be realized:
- a woman who received paid consultations in medical organizations - if she has official earnings and pays a tax of 13 percent annually,
- spouse (father of the child) - in the presence of official earnings and pay a tax of 13 percent annually.
Get a tax deduction for paid childbirth can not people who do not have an official place of employment, respectively, and deductions to the inspection, as well as entrepreneurs who conduct activities on a specialized program, under which, they are not charged a tax of 13 percent.
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IMPORTANT! The process of pregnancy, additional examinations before childbirth, for which the applicant pays his own money, are included in the list of services reimbursed through the submission of the declaration on the form 3-NDFL.
You cannot get a tax deduction for all types of medical care offered to the expectant mother. The following types of cost recovery are relevant:
- advising specialists in a paid medical organization,
- diagnostic procedures (tests, ultrasound, screenings),
- the treatment process during pregnancy in the hospital and in the outpatient mode,
- delivery in a private maternity hospital, executed on the basis of a service agreement between a health care institution and a pregnant woman,
- drugs and drugs that are acquired during pregnancy on the prescription form of the attending physician.
The granting of a deduction is realized only with a license from the medical institution where the woman applied. If the delivery was complicated or a cesarean section was performed (these are expensive medical services), the client has the right to social reimbursement in full.
The basis for reimbursement of funds to the taxpayer is a package of documents submitted by the woman or her spouse to the inspectorate in the territory where they are registered and reside:
- passport details of the applicant (copy)
- information about the income received from the organization where the client is officially employed (2-NDFL),
- when you make a return of income tax spouse, you need a certificate confirming the couple's entry into marriage,
- the declaration completed by the applicant, which indicates the personal data of the potential recipient, the monthly income of the individual, the amount of expenses for medical services,
- a contract concluded between the healthcare organization and the patient, as well as an act testifying to the fact of rendering medical assistance,
- citizen's statement
- payment documents and checks with the amount of money spent on the treatment process (drugs, diagnostic procedures, delivery on a fee basis),
- details of the personal account where it is necessary to transfer the recoverable amounts.
Documents for receiving a return shall be submitted in person to the inspection or sent by mail with a notification. The option of providing scanned copies by e-mail is possible.
The amount of social tax deduction is defined by legislation as the amount of 120,000 rubles. On this basis, it is possible to calculate the limit - 120 thousand rubles * the size of the income tax (13%) = 156 thousand rubles. Such conditions are not relevant for expensive procedures performed by medical institutions. Even if the costs exceed the marginal rate, but the treatment was expensive, the costs are reimbursed in full, which is documented with the help of checks, prescription forms, and extracts from ambulatory cards.
The limit of payments is determined on the basis of the client’s cost per year for all types of medical services. For example, for 12 months, a woman paid for the procedure of childbirth, diagnostic methods for identifying fetal pathologies, performed prosthetic dentistry. If for all services the amount of expenses exceeds the allowable value, only the legally agreed amount of payments will be refunded.
These conditions are realizable only if the citizen during the calendar year made contributions to the tax office through the employer from the salary funds.
The reimbursement of the client’s personal budget for childbirth on a fee basis may not be made immediately for 1 year. Terms of refund depend on the cost of treatment and payment of tax to the state budget. For example, if costs amounted to 450,000 rubles, their size is necessary * 13% = 58,500 rubles (received by the patient). During the year he paid 50,000 rubles as a tax. Thus, he will be able to return 50,000 rubles next year, and 8,500 will remain and will go on to pay for the next year.
The applicant in the same order will provide a declaration, after which, he will transfer the remaining money. The deadline for the verification of documents is 3 months from the date of their submission, within 1 month the credit institution transfers the amount to the client’s personal account. Thus, the total period is 4 months.
The list of documents required to obtain a deduction for paid childbirth
To receive a social deduction for payment of childbirth, you must submit the following documents to the nearest inspection of the Federal Tax Service (hereinafter - the Inspection of Federal Tax Service):
- Russian passport in the name of the recipient of social deduction.
- Reporting 2-NDFL for the reporting period (issued at the place of work).
- If a refund is issued to the husband, a marriage certificate and a wife’s passport will be required.
- Reporting on the form 3-NDFL.
- Contract with the medical organization for the provision of medical services and its license.
- The act of completed medical services.
- Payments and checks, indicating the cost of this type of medical care, including a certificate of the medical organization.
- Details of the bank account where the amount of tax refund will be transferred.
The address of the nearest inspection of the Federal Tax Service can be found on the official website https://www.nalog.ru.
Where to apply for a deduction
With a full package of the above documents, a citizen is required to go to the IFTS at the place of his registration. Today, the following options for reporting to inspection staff are in effect:
- Personal visit IFS.
- Sending documents by mail Russia.
- Through the personal account of the individual. In order to use this method, you will need to get a login and password from your personal account, which is issued in the IFTS.
- Through the site of state services. Also requires registration on the portal and proof of identity.
- Registration deduction from the employer.
Who can claim a deduction?
Based on the letter of the Ministry of Finance No03-04-05 / 22028 of 05/12/2014, you can issue a social deduction for monitoring pregnancy and carrying out paid births, either in the name of the woman herself or in the name of her husband.
Spouses have the right to choose the one for which the amount of the indemnity will be maximum. Even if the contract and the act of providing medical assistance for the management of pregnancy and childbirth are issued to the spouse, the husband will be able to issue social compensation for himself.
Deadlines for submission of documents to the tax office
Claim for income tax return under current law can be no later than three years. At the end of the calendar year in which expenses are incurred, the taxpayer must contact the Federal Tax Service directly.
The taxpayer has the right to apply for income tax return in the same year in which he used the paid services of obstetrics. This requires sending a certificate from the inspectorate on the legality of receiving a social deduction and a statement to the accounting office of your employer.
The size of the social deduction for paid maintenance of pregnancy and childbirth
Refund of income tax for childbirth is a form of social deduction. For this type of tax compensation, a limit of 120,000 rubles has been established. This restriction is imposed on the amount with which the taxpayer will be able to return 13%.
Thus, the maximum amount of deduction for which the taxpayer can rely is 120,000 x 13% = 15,500 rubles (for the code “01”).
As previously mentioned, for services with the code “02” this restriction does not apply and you can return 13% of any amount spent, but not more than the personal income tax paid for the year.
Can I get this deduction in conjunction with other types of refunds?
The maximum amount of 120,000 rubles is set for any type of social deductions that a citizen can claim for a single reporting period. Consider a specific example of a combination of several types of deductions in one reporting period:
Ivanov P.P. in 2016, he paid dental expenses in the amount of 40,000 rubles and paid for obstetric services for his spouse in 200,000 rubles. The total cost amounted to 240,000 rubles. Of this amount, 200,000 rubles fall under the category of expensive treatment. For these expenses compensation is calculated from the full amount. Accordingly, Ivanov P.P. in the provision of certificates and contracts required for this, will receive compensation in the amount of 40,000 x 13% + 200,000 x 13% = 5,200 rubles + 26,000 rubles = 31,200 rubles.
Tax Advisory Recommendations
The use of paid medical services in our country gives a certain feeling of confidence in the quality of the services provided. This is especially true for such a complex process as childbirth. In the presence of financial opportunities, modern families resort to contracts for paid deliveries.
Since there is no extra money with the appearance of the child, the issue of tax reimbursement for paid management of pregnancy and childbirth is gaining popularity. This article has answered all the most important aspects of this question.
What does the law say?
The tax deduction for paid childbirth is the opportunity provided by the state to compensate a part of the money paid to the budget as a tax on income. The so-called social expenses (treatment, education, charity, voluntary medical and pension insurance) give the taxpayer the right to make a claim for a refund of 13% of the amount of documented expenses.
Tax deduction can be obtained if you are a citizen of the Russian Federation. To return is taken 13% of the amount spent on childbirth, as well as any examinations, tests, ultrasound, etc., but no more than what you paid as a tax in the reporting year. That is, if you earned 100,000 rubles in 2015, paid 13% of the tax, that is, 13,000, then they will refund you no more than 13,000 rubles. There is also a limit on the total amount spent on treatment and training, not more than 13% of 120,000 rubles (that is, a return - not more than 15,600 rubles.) This does not apply to expensive treatment (there is a list of expensive treatments, it also includes complicated delivery, for example, cesarean). For expensive treatment, you can return the deduction from the entire amount.
How to return money for paid delivery from the husband's salary? To do this, you need to issue a certificate from the medical institution, where it will be indicated by the payer, and also issue a declaration for it. When returning personal income tax for childbirth you need to know that money is returned only for medical services during childbirth, for a paid ward and other services money is not returned.
Before you fill out the declaration, remember whether you or the child didn’t have to be paid for tests, didn’t go to the doctors (you or the child), did not treat the teeth, did not do the VHI on yourself or the child (about the documents necessary for return for LCA, you can read here). Or maybe your child or you somewhere studied or studied in the section? Keep in mind that from all this you can return the tax (of course, provided that the institution has a license for treatment or education).
How to submit a declaration?
The declaration at the place of permanent registration (registration) is submitted. The declaration can be brought in person (and there is an electronic appointment at the FTS website), you can send it by registered letter with notification and investment list, you can submit it through the portal of public services.
Documents that must be submitted to the tax inspectorate to return deductions for medical services (including childbirth):
- Declaration in the form of 3-NDFL.
- Help from the accounting form 2-NDFL.
- Help from the hospital for tax deduction (taken in accounting, you need to come up with your TIN, contract and payment checks, you can also take such information at any medical institution for any paid medical services, including visits to the doctor, tests, ultrasound).
- Payment check (according to the letter of April 17, 2012 No. 03-04-08 / 7-76 of the Ministry of Finance, the reference under item 3 in fact proves the fact of payment, so that checks are not eligible if there is a certificate).
- A statement with your bank card details.
- If the tax returns the spouse, then you also need a marriage certificate. And if there are refunds for children, then birth certificates.
However, no one illegally requires a contract for the provision of services and a copy of the medical institution’s license. If the license number of the institution is specified in a certificate issued for submission to the tax authorities, they are not entitled to require a copy of the license.
In the certificate from the medical institution the code 01 or 02 should be affixed, in the case of normal delivery, 02 in the case of complicated (for example, cesarean).
According to VHI, a certificate is not needed, about what is needed, and also about whether it is possible to return if your employer entered into the VHI contract, but you reimbursed part of the funds, you can read here.
Returns can be submitted for three years, which are counted from the year in which the return is made. That is, if return documents are submitted in 2016, then declarations can be submitted for 2015, 2014, 2013. Accordingly, the 3-NDFL declarations are completed in the programs of the respective years. The contract with the medical organization can be concluded 10 years ago, but the money can be returned only for the last three years.
The program for filling out a tax return on form 3-NDFL can be downloaded here. To be completed in the program corresponding to the year of conclusion of the contract.
The certificate that must be obtained in the RC for return design must be issued in the prescribed form. The form of the certificate and the instruction for its completion is approved by Order No. 289 / BG-3-04 / 256 of the Ministry of Health of Russia and the Ministry of Railways of Russia dated July 25, 2001.
How long can I get a tax deduction for childbirth under the contract?
- We submit a declaration.
- Within three months (maximum) the tax conducts an on-site audit, after which it issues a report on the on-site audit (but if the tax does not find any inconsistencies, they immediately decide on the provision of the deduction). For the act must call by phone or in writing, in extreme cases, send it by mail. Better in three months they call themselves.
- Within 15 working days from the time the act is handed over, you must submit your tax objections to the tax. Then they will have an analysis of the objections, where you are required to call. Want - go, do not want - do not go, objections are submitted, formalities are met.
- After that, within 10 working days, the tax decides on non-prosecution, where there will also be about the provision / failure to provide a deduction. For the decision should also call, in extreme cases - by mail. Again, they need to torment and demand a solution.
- Within 10 working days from the date of receipt of the decision, an appeal should be filed with the UFNS in St. Petersburg. Served through your tax office.
- If the deadline is missed - you can appeal the decision in a general manner by filing a complaint directly to the UFNS in St. Petersburg. The deadline is 1 year. But - the difference from the appeal is as follows: when filing an appeal, the decision comes into force on the day of its approval by a higher authority, and you file a usual complaint against the decision that has already entered into force. Filing an appeal is more convenient in order not to miss the deadline for going to court.
- The appeal is considered within 1 month, and within 5 days must send you a decision. If after a month and a half did not receive anything - ask. An ordinary complaint is considered at the same time.
- After UFNS on St. Petersburg approves the district tax decision, go.
Inexperienced in filling out the declaration is better to come up with documents to the tax inspector, to verify the correctness, and then you can send letters. And wait for payment.
Кроме медицинского лечение детей, возможно, также осуществлять возврат за лечение родителей-пенсионеров. Я сама в 2015 году получала налоговый вычет за лечение моей мамы-пенсионерки. Впечатления от общения с налоговой очень положительные. Деньги вернули в течение двух месяцев.
Также немногие знают (а бухгалтера в некоторых компаниях предпочитают не делать лишнюю работу и не уведомлять сотрудников), что возможен налоговый вычет на ребенка, который могут делать ежемесячно. Its size is 13% from 1,400 rubles (for the first and second children) / from 13% from 3,000 (for the third and the next) until your annual income of 350,000 rubles (280,000 rubles to 2016) is reached. If you find that a tax deduction was not provided at work, then it can also be obtained when filing 3-PIT. And since 2013, not only his parents, but also the official spouses of both parents can receive a tax deduction per child. ”
- If you want money to be transferred to the account of any other bank (not SAT), you have the right to do so, the basis of the letter.
- If you received a letter from NO with the requirement to bring the contract (if the contract was not attached) and “scaring” with the responsibility for failure to provide, then you can send them an objection. The text of the objection is something like this.
- If you are denied a deduction, read here.
- Regarding the illegal requirement of a NOR copy of the license of a medical institution, read p.2.4. letters.
- Arguments based on legislation for illegal tax requirements.
- Tax requires that the certificate was issued to the one who returns the tax deduction. There is nothing difficult in ordering it to your spouse, just bring his TIN and ask him to make a certificate to him. Everyone is going to meet. On the contract from the hospital usually close their eyes.
- Vkontakte Group on the return of tax deduction.
- Topics on tax return on the forum.
We are grateful for the help in creating this article to our forum user Irishka555.
How to get a deduction for childbirth
In order to take advantage of a tax deduction, you need to take into account a few points that will affect the possibility of a deduction, so if you plan everything in advance, you will need to use the following tips:
- If the birth will be normal, the maximum amount of deduction is 120,000 rubles, i.e. from the amount spent on treatment, you will receive 13%. (120 000 * 13% = 15 600 rubles).
- Only a taxpayer can take advantage of a deduction (a citizen of the Russian Federation officially employed for whom the employer deducted income tax) and is granted only for the tax period in which the taxpayer paid for medical services. Deduction for treatment shall be used only for the year in which the payment was made, the balance for the next year is not transferred. Therefore, if you have a low official salary, or are not officially employed, then it is necessary to issue a deduction to your spouse, but for this it is necessary that his data be present in all payment orders, checks and contracts.
- The clinic that will conduct your pregnancy must have a medical institution license to carry out such activities and provide you with a contract for the provision of medical services, as well as a certificate of payment for medical services issued by the medical institution that provided the service.
- All payment documents, checks must be kept on demand.
- To receive the deduction, make a 3-NDFL declaration and prepare all the required documents and statements, then submit them to the tax authority at the place of permanent registration.
Drawing up 3-NDFL for income tax refund for childbirth
The best option to draw up a declaration would be an appeal to an accounting company, since the preparation of the declaration requires the availability of such experience and if there are any errors, the tax authority will refuse to receive the deduction.
The specialists of the company BUHprofi, after receiving all the documents by e-mail during the day, will make a declaration and prepare all the necessary documents and statements. There is no need to visit the office, all documents are provided electronically, and the finished documents are delivered free of charge by the company's courier to the place convenient for you to sign the declaration and statements, followed by delivery to the tax authority.
- The cost of a turnkey declaration: 2 500 rubles.
- Tax return: 500 rubles.
List of required documents for filing a declaration and filing a tax
- The contract with the medical institution for the provision of medical services (give a copy),
- Payment documents confirming the expenses incurred (checks, cash orders, payment orders - give a copy),
- Certificate of payment for medical services issued by the medical institution that provided the service,
- A copy of the medical institution's license to carry out medical activities.
- Copy of the passport,
- Copy of TIN certificate,
- Certificate of income in the form of 2-NDFL for the reporting year (from all work sites for the reporting year).