All citizens of the Russian Federation have an obligation to pay certain taxes. At the same time, the state is trying in every way to support the population. Therefore, in Russia, under certain circumstances, you can arrange the so-called deduction. For treatment for your spouse or yourself, for training, or even for the purchase of property. Tax deductions are different. Today we have to understand how to properly format them. Let us dwell on the treatment of spouses. What you need to know about this operation? And what is it all about?
Definition
Tax deduction - what kind of process? In Russia, the so-called return of a certain amount of money spent on a particular operation on account of tax payments.
In other words, part of the costs of the trace will be covered by the state. But deductions have many limitations. Every citizen should remember them. What does the deduction for treatment for a spouse include?
Who is eligible
The first step is to find out which citizens and under what circumstances have the right to receive a refund. Indeed, not everyone can take advantage of the studied state bonus.
A deduction for treatment is allowed to receive:
- for myself;
- for husband / wife;
- for children;
- for parents.
At the same time, medical services provided to children allow parents to draw up deductions until minors are 18 years old.
Basic conditions
But that is not all. It is necessary to observe several important conditions for the implementation of the task. Can I get a deduction for the treatment of a spouse? Yes, according to the established laws, a similar opportunity is provided for in the Russian Federation. Only, as already mentioned, will have to meet some criteria.
Namely:
- a citizen must have an official job;
- the applicant must transfer personal income tax 13%;
- husband and wife must live in an official marriage.
In other words, if a citizen does not have official employment or does not transfer 13% of personal income tax, he cannot apply for a deduction. Neither for the apartment, nor for treatment, nor for training.
Returns Size
How much is the treatment deduction? For a spouse or yourself - this is not so important. The main thing is that the legislation of the Russian Federation clearly prescribes the amount of refunds through tax authorities.
So, the deduction is 13% of the costs incurred. This means that this is how much will be returned to the citizen after providing him with medical services. A more accurate amount can not be called. It completely depends on the circumstances.
Limitations
Need a social tax deduction for spouse treatment? How to make it? This will be discussed later. The first thing you need to understand is that in Russia deductions have certain limitations. Return limits.
Treatment deduction refers to social deductions. They provide for a maximum limit of funds equal to 120,000 rubles. This means that all social deductions (treatment, training) should not exceed the specified amount. After the exhaustion of this limit, the citizen loses the right to use the opportunity being studied.
It should also be noted that a person cannot regain more than how much he paid to the state treasury in the form of personal income tax. And a year you can return no more than 15 600 rubles. This limitation is due to the fact that the deduction is 13%.
Expensive treatment
Nevertheless, there are exceptions. The tax deduction for treatment (spouse, self, children or parents) sometimes does not provide for any significant restrictions. You can regain exactly 13% of the cost of medical services and medicines. When is this possible?
When it comes to expensive treatment. In Russia, the list of such services is clearly regulated.It includes:
- IVF services;
- nursing premature babies up to 1.5 kilograms;
- treatment of cancer, tumors;
- removal of tumors (malignant);
- treatment of circulatory disorders;
- getting rid of acute inflammatory processes;
- plastic surgery;
- some surgical services.
This is not a complete list of expensive services. But the listed medical care is most often found in practice.
Where to draw up
Need a treatment deduction for your spouse? Where to apply for a request?
Issues related to deductions of this type are dealt with by tax authorities. Each citizen can apply to any Federal Tax Service for the implementation of the task.
In some regions, it is allowed to submit a request through multifunctional centers. But in reality, such situations are not very common. Therefore, citizens most often turn to the Federal Tax Service to implement ideas.
The timing
How quickly can a deduction for treatment of a spouse or husband take place? It should be noted right away that this is far from the fastest operation. It takes a lot of time.
The entire process of obtaining a deduction can be divided into several stages. Namely:
- verification of documents and decision making;
- money transfer.
A spouse's tax deduction can be received approximately 4-5 months after submitting a request. About 2-3 months are spent on checking documents, the rest of the time on transferring money to the recipient. Therefore, you will have to consider that the operation under study will not allow you to instantly reimburse the costs of medical services and medicines.
About contracts and checks
There is another nuance that must be taken into account. How to get a tax deduction for treatment of a spouse? To do this is not so difficult with proper preparation.
Some are interested in who the contract for medical care should be drawn up for. And who exactly is required to pay for services. Often, for registration of tax type deductions, it is necessary that all listed securities be issued in the name of the applicant.
In the case of spouses, everything is somewhat different. There is no difference in who the contract is drawn up to and who paid for the services of a medical institution. This is due to the fact that according to the Civil Code of the Russian Federation it is indicated that everything acquired in marriage is joint property. At the same time, the Family Code stipulates that the money earned by one of the spouses is considered common. Accordingly, the contract and the check can be executed both for the husband and the wife.
Procedure
It is not so difficult to get a social deduction for the treatment of a spouse. The main thing is to follow a certain algorithm of actions. It will help to avoid problems when applying for a refund.
A step-by-step instruction on obtaining a deduction looks like this:
- Prepare a package of documents requested by the tax authorities. It directly depends on both the type of deduction and the one for whom it is obtained.
- Compose and submit an application for the implementation of the task. It is best to do this directly at the Federal Tax Service.
- Contact any tax service with a request and documents. Submit a deduction.
- Wait. After some time, a citizen will receive a letter with a response from the tax authorities regarding the reimbursement of money for medical services. If the applicant is denied the exercise of his right, the reason should be indicated in the message text.
- Wait for the transfer of money to the specified account. Details must be written in the deduction application.
Nothing incomprehensible, difficult or special. The main difficulties may be associated with the preparation of documents for the implementation of the studied problem.
Prescription
For what period can I get a deduction for treatment (per spouse)? Such appeals have a so-called statute of limitations. It allows you to demand money for a certain period.
To date, the statute of limitations for tax deductions is only 3 years.This means that you can claim money for treatment before the expiration of this period. Also, a citizen can apply for deductions for all medical services provided within 36 months. But no more than that. A refund of more than 3 years will fail. Tax authorities refuse such operations.
About Documents
Need a tax deduction for spouse treatment? Documents for this operation need to be prepared in advance. Otherwise, the reimbursement procedure may be delayed and cause a lot of trouble to applicants.
In the case of a refund for medical services provided to the spouse, the citizen is required to:
- passport (or other identification card);
- an extract indicating a residence permit (it is not needed if a citizen brings with him a civil passport);
- Marriage certificate;
- TIN (if any);
- a statement stating the details of a bank card or account for transferring funds;
- certificates of family income (usually in the form of 2-personal income tax);
- tax return for the period for which the deduction is made (3-personal income tax);
- an agreement with a medical institution for the provision of services;
- checks and receipts indicating payment for the assistance provided;
- license of a medical institution;
- certificates on the use of certain drugs in the treatment (if a deduction is made for medicines).
Perhaps this is all. These documents will be enough to apply for a refund of the money spent on the treatment of the husband or wife. It should be noted that not only his passport, but also the spouse's passport may be required from the applicant. This is a normal occurrence.
Bounce
It is clear how the deduction for the treatment of the spouse is drawn up. Documents presented to the attention above should be submitted together with their copies. All this will help to receive money for medicines and treatment provided to a husband or wife.
However, the applicant may be refused a refund. This is possible if:
- an incomplete list of documents for deduction is provided;
- the limit of 120,000 rubles on social returns has been exhausted;
- the medical organization does not have a license for certain services;
- the applicant does not have a regular income and does not deduct taxes in the amount of 13% of the profit;
- documents attached to the application are fake or inaccurate;
- the statute of limitations for appeals to tax services has expired.
As a rule, a citizen is justified by a decision of the Federal Tax Service. In the event of a shortage of documents, it is possible to convey them without re-submitting an application for reimbursement of expenses for medical services. This takes 30 days. Otherwise, you have to start all over from the very beginning.
To summarize
From now on, it is clear how a deduction for treatment for a spouse can be issued. This operation is used in practice quite often. And its implementation will no longer be a hassle.
Following the proposed instructions, even a citizen who does not understand paperwork will be able to regain part of the cost of medical care. Similarly, it will be possible to recover the costs of their own treatment. In this case, a marriage certificate is not required. Nothing incomprehensible, difficult or supernatural!
The main thing is to remember that a lot of time is allocated for consideration of the application of the established form. That is why citizens are trying immediately after receiving medical care to recover their expenses using the Federal Tax Service.
Some people wonder if an individual can receive a deduction for treatment for a spouse. In most cases, no. This operation is possible only when the entrepreneur pays taxes (personal income tax) in the amount of 13% of income. In practice, IPs are most often used by STS (6% or 15%) or UTII. Therefore, often this category of citizens cannot demand deductions from tax authorities.