Millions of Russian citizens use paid medical services every day. The legislation of the Russian Federation guarantees all its citizens who have a personal compulsory medical insurance policy free healthcare. However, not all necessary medical interventions, medications and procedures are covered by the compulsory medical insurance policy.

Dental manipulations stand out among medical services. Statistics show that only 70% of Russians choose free treatment. The remaining 30% prefer to use paid services and private clinics. Sometimes paying a dentist is caused by necessity (for example, when prosthetics are performed only on a paid basis), and sometimes by the desire of the patient himself to receive better quality care (a special type of anesthesia, special medications).

How to get 13 percent back for dental treatment

Regardless of the reasons for Russian citizens turning to paid dental services, the regulatory framework allows patients to return part of the money spent on dental treatment. We are talking about the state tax deduction program, which allows personal income tax payers to return 13% of the money spent on medical services (including dental).

The state tax deduction program allows Russian citizens who pay taxes to the state treasury to return part of the money spent on medicine, education, purchasing or renting housing, etc. About the tax deduction

1. You can receive such government support in the form of monetary compensation or in the form of a reduction in the tax base. Citizens of the Russian Federation who meet the following requirements have the right to receive such benefits:
2. They are permanent residents of the country (stay within the Russian state for more than 183 days a year).

They receive official income, which is subject to personal income tax at a set rate of 13%. Important!

Representatives of local authorities and security forces (may be absent for a year), as well as ordinary citizens who left the state for a period of no more than six months for the purpose of treatment or education, have the exclusive right to take advantage of the opportunity to receive tax deductions in the event of a long absence from the Russian Federation.

What can you get a tax deduction for?

1. Unemployed persons receiving income only in the form of social benefits from the state.
2. Individual entrepreneurs working under special tax regimes and not having additional income subject to personal income tax.
3. Persons who are not residents of the country.

Medical tax deduction: conditions for receiving and amount of compensation

There are two ways to receive social compensation for dental services:

1. Get back 13% of the amount spent in the form of a money transfer.
2. To be exempt from deducting personal income tax from wages for some time.

List of dental services subject to tax deduction

The state has set a limit on the maximum amount to be taken into account when calculating the medical tax deduction. Today the limit is set at 120,000 rubles. Thus, the maximum amount of monetary compensation will be 15,600 rubles.

They receive official income, which is subject to personal income tax at a set rate of 13%. The limitation on the amount taken into account when calculating the amount of the tax deduction does not apply if a citizen receives “expensive treatment”. The status of “expensive treatment” is assigned at the clinic and a document confirming the status with code “2” is issued there. In relation to dentistry, “expensive treatment” usually includes the installation of implants, dentures and complex manipulations with the participation of specialized medical specialists.

The Russian state guarantees its citizens a refund of a maximum of 13% of the money spent on medicine and only within the limits of the personal income tax paid by the applicant. Thus, funds that cannot be fully compensated “burn out.”

They receive official income, which is subject to personal income tax at a set rate of 13%. Tax deduction amount for dental treatment

Citizens are allowed to exercise the right to receive a medical tax deduction annually. This is especially true when treatment or purchasing medications on a regular basis is required.

If you want to return part of the money spent on dental treatment, a corresponding application with documents should be submitted next year. Example.

If a citizen spent 100,000 rubles on dental treatment, then 13% of this amount (the maximum amount of compensation he can count on) is 13,000 rubles. During the year when money was spent on dental services, the citizen earned a total of 200,000 rubles, of which 26,000 rubles were sent to the state treasury in the form of personal income tax.

26,000 > 13,000, which shows a citizen’s ability to receive social compensation in full (13,000 rubles).

You can receive a medical tax deduction for dental services not only for yourself, but also for paying for the treatment of your immediate family. Close relatives include:

1. Spouses.
2. Parents.
3. Grandmothers and grandfathers.
4. Grandchildren.
5. Children.
6. Siblings.

It is also worth noting that the right to receive a tax deduction occurs regardless of the place and nature of the treatment. A citizen can return money for any expenses related to his health (purchase of medicines, payment for a voluntary health insurance policy, calling an emergency room, inpatient and outpatient treatment, etc.).

Video - 13 percent refund for medical services

Requirements for medical institutions

As a rule, when it comes to receiving paid dental services, we mean going to private clinics and individual dental practitioners. However, municipal medical institutions also have a list of paid services. Any citizen has the right to use them.

The only requirement for a medical institution or medical practitioner is to have a state license to carry out medical activities. The absence of such a license will not allow the patient to receive a tax deduction.

They receive official income, which is subject to personal income tax at a set rate of 13%. Example of a state license

The medical institution must be registered in the Russian Federation and located within its borders. Paid treatment in foreign clinics is not a basis for receiving social compensation.

Possibility of reimbursement of dental treatment costs for pensioners

The main, and often the only income of pensioners is the state pension. The financial allowance of older people is quite modest, which makes the question of the possibility of returning the money spent especially relevant. In addition, as people age, they increasingly need to seek medical help, including dentists.

Pension income of citizens is not subject to personal income tax, which means that it is impossible to achieve medical social deductions on the usual basis. Are there other legal ways to return 13% of dental bills to a pensioner?

1. Pension income of citizens is not subject to personal income tax and it is impossible to achieve social deductions on normal grounds
2. Make a refund for the previous three years. The legislation allows you to apply for a tax deduction over the next three years. That is, if dental treatment was carried out in 2016 (when the pensioner had taxable income), then he can receive compensation in 2017, 2020 and 2020, even without having any income other than a pension in these years.
3. Apply for a tax deduction for one of your close relatives. Two conditions for obtaining a tax deduction for one of the relatives must be met simultaneously: the applicant for compensation must have official income subject to personal income tax and all payment documents (checks, receipts, contracts) must be issued in his name.

Information on tax deductions for treatment and purchase of medicines

What documents will be needed and where to go with them?

To get a 13% refund for dental treatment in the form of a tax deduction, an applicant for social compensation needs to contact the nearest tax office with a package of documents collected according to the established checklist.

Checklist of documents for processing a medical tax deduction:

1. Civil passport, SNILS, INN.
2. Certificate in form (prepared in the accounting department at the place of work).
3. Help on form 2-NDFL
4. Declaration in the form (you can fill it out yourself or seek help from a special organization).
5. A photocopy of the state license of the medical institution where the treatment was carried out.
6. A prescription from a licensed physician (if we are talking about a refund for the purchase of drugs).
7. All payment documents for treatment (checks, payment receipts, statements).

An agreement drawn up in the name of the applicant for a refund.

They receive official income, which is subject to personal income tax at a set rate of 13%. Sample calculation of tax deductions

Correctly filling out the 2-NDFL and 3-NDFL certificates is the main condition for a positive decision by the tax authorities on your application. If you do not have experience or confidence in your own abilities, seek help in filling out the form from specialists from special commercial organizations.

Requirements for filling out the 3-NDFL declaration

Often free medicine is powerless in treating a particular disease. Not all free clinics provide the opportunity to provide quality care. Paid clinics have advanced technologies, the necessary instruments and medicines, so people go to modern dental clinics for help.

Income tax for dental treatment can be refunded. 13 percent of personal income tax is not such a large amount, but its return can be requested from the state under certain conditions.

How can I get this income tax back for dental treatment? For dental treatment, personal income tax refund is required in the following cases:

Money spent on medicines is returned under the following circumstances:

• money paid for drugs that you or family members took as prescribed by a doctor;
• drugs included in a specific list established by the government.

Social deductions for the treatment of your teeth are requested under certain conditions:

• you have paid all members of your family, including yourself, the insurance amount for voluntary health insurance;
• the insurance document pays only for medical care services and nothing more;
• your insurance company is licensed.

How to calculate social deduction

How to return 13 for dental treatment and prosthetics, but not make a mistake in the calculations? Tax deduction is carried out for dental treatment and prosthetics in the amount of 13 percent. You can only receive the amount that is income tax - no more. If dental services included several procedures, then the patient can choose what information he will provide to the tax authorities. The total amount of treatment should not exceed 120 thousand rubles.

Refund of personal income tax is a very important issue, since dental services are by no means cheap. Therefore, many people are concerned about the question - how to get a tax deduction back for dental treatment?

Article 219 of the Tax Code of the Russian Federation “social tax deduction” states that every tax-paying citizen has every right to request a tax refund for the treatment of his teeth in the following calculations:

• the refund amount cannot be more than 15,600 rubles from the calculation scheme: 120,000 (maximum amount) x 13% (income tax) = 15,600;
• the amount should not exceed the tax paid by the person for the entire year.

We told you how you can get 13 percent back for dental treatment. Such a refund of personal income tax for dental treatment provides for the entire amount of deduction for treatment, including the installation of dentures and implants.

The Federal Tax Service also provides a calculation form on its website and explains in detail how to get your money back for dental treatment. This form helps determine the exact amount of the refund.

Required documents

How to return the required 13 percent for dental treatment? It is necessary to prepare the following documents for the tax service:

• a written statement signed by you stating that you want compensation;
• have with you a document that confirms your identity (passport details);
• availability of a birth or marriage certificate if an application for a refund is submitted to one of the family members;
• a check or receipt confirming the expenditure of a certain amount (including on medicines);
• a document confirming that the provision of dental services took place;
• you need to request a copy of the document confirming the licensing of the clinic where the therapy was carried out;
• confirmation of payment of taxes at the time of provision of services (certificate);
• number of the card or book to which compensation will subsequently be transferred.

Getting your money back for dental treatment is a painstaking and lengthy procedure. This describes everything you may need to know when requesting compensation. The return of personal income tax for dental treatment may take a very long time, but if the recommendations are accurately followed and the documents are collected, compensation will come in a very short time.

By turning to dentists for expensive medical care, citizens of our country have the opportunity to receive an income tax refund for dental treatment. We will describe in more detail what documents to collect and everything about filing a declaration with the relevant authorities.

The Code of the Russian Federation provides for many nuances, restrictions and identifies only certain groups of people who can count on the payment procedure. To understand whether you have grounds to turn to the state for such compensation to reimburse expenses for treatment, you need to know all the specifics.

What is START?

Special tax deduction is the name given to government assistance for certain types of treatment, including dental treatment. And although part of the population thinks that this is simply a payment from the state for the money they spent in a medical institution, in fact this is not the case.

Essentially, this is a tax refund or part thereof in the amount of 13 percent of the amount spent. Moreover, in order to qualify for this money, you must meet all the criteria of the law. This is the same part of the personal income tax, that is, personal income tax, which was paid by a person on his earnings.

The tax on dental treatment helps reduce the income that the patient accrued during his work, and from which the same tax of 13% was withdrawn. True, in this matter not everything is so simple and smooth, so we will deal with all the nuances and restrictions.

For example, you can receive a payment only in the next tax period. That is, if you completed treatment in 2015, then you will be able to receive compensation no earlier than 2016. You can apply for such a deduction only for the last three years; an earlier period of treatment is not taken into account.

If you made small purchases of medicines that are eligible for compensation, and also applied for dental care several times, or additionally want to reimburse expenses for education, then you can apply for such a social benefit only once. And it doesn’t matter how many times the actions that fall under the tax deduction criteria occurred.

Who is entitled to a tax refund and who is not?

To count on such compensation, you must meet certain rules:

1. Be a citizen (resident) of the Russian Federation.
2. Have income on which 13% tax is regularly paid.

You cannot receive a payment in a larger amount than the deductions were made. The balance of funds is not transferred to another tax period. In addition, you can receive a refund for such treatment not only for yourself, but also for your immediate family. And this is a spouse, children under 18 years of age or parents.

It is impossible to provide such assistance to the following persons:

1. Pensioners who only have a state pension.
2. Unemployed people, even if they receive unemployment benefits.
3. Individual entrepreneurs paying a tax rate other than 13%.

If the entrepreneur paid some other taxes, even to a greater extent than this amount, but this is not personal income tax, but for example, VAT or some other, then they do not fall under the compensation rules.

There are also restrictions on the amount of payment. The maximum rate at which the same interest is deducted cannot exceed 120 thousand rubles, even if the person spent much more. The exception is expensive procedures, which we will discuss below.

If taxes have been paid, but they are significantly less than the expected social deduction, then the state can only return the amount that was paid for a certain tax period.

What services are covered?

It is important to consider that tax deductions are made not only for dental services, but also for the purchase of certain medications, as well as other types of treatment. In addition, there are similar social payments for training. Therefore, all the money spent is summed up and 13% is calculated, which the state can return to the person.

To get acquainted with the full list of medications and other medical procedures that fall under social benefits, you can find out through the tax service. If we talk specifically about dental services, then this includes almost all of their types:

• treatment and diagnosis;
• hospital treatment;
• going to the clinic;
• outpatient care;
• treatment within the framework of the insurance policy;
• sanatorium-resort recovery.

In this case, the dental clinic must be located in Russia and have the necessary state licenses.

Another nuance is the definition of an expensive procedure. Most dental services are coded “1” and are routine care subject to payment limitations. But a number of services, such as implantation, replantation and installation of metal structures, are expensive procedures. They have code “2” and are not subject to any restrictions on the amount of tax refund.

The corresponding code and mark are made by the clinic that performed the treatment. And if the code “1” was indicated there, then you will have to count on a refund of no more than 120 thousand rubles. If the procedure corresponds to code “2”, then the state can pay the entire amount in full.

What documents are needed to return tax for dental treatment?

You can submit an income tax return only if the treatment provided complies with all legal requirements. In this case, you must collect a complete package of documents. After all, without at least one certificate, police officers will not even consider the case.

• Tax return in form 3-NDFL, which indicates all amounts and amounts of income paid, interest rate, etc.
• Form 2-NDFL certificate from work, drawn up for the period that corresponds to a special tax deduction.
• Copies of the passport of a citizen of the Russian Federation with registration and the first main pages.
• A correctly drawn up application indicating all amounts, period, types of treatment and details of the bank account to which the payment will be made.
• A copy of the agreement with the institution where the procedure was carried out. Each page must be separately certified.
• A copy of the license of this institution indicating the types of work that it has the right to carry out.
• A copy of the insurance policy with payments made, if it specifies medical insurance.
• All copies and certificates confirming payment for certain services and the amounts indicated. These can be checks, receipts, etc.
• If there is a tax deduction for immediate relatives, then you must also submit documents that indicate the corresponding relationship (marriage certificate, birth certificate, etc.).

It is possible that in some cases other documents will be required, but usually this list is sufficient.

You can’t count on getting your compensation back right away; there are certain deadlines. The tax inspectorate needs about two to four months to study documents, conduct audits, etc. And only a month after the payment is approved can you expect the money to arrive in your bank account.

Calculation of the amount of payments

Calculating amounts is not as difficult as it might seem at first glance. The main thing is to understand all the nuances.

Example 1. Citizen Ivanov had implantation done and spent 500 thousand rubles. Since this procedure is coded "2" and is expensive, it is not affected by restrictions. Therefore, Ivanov can expect payment in full. It is calculated as follows: 500,000*13%=65,000.

His salary for the year was 40 thousand rubles every month, of which he paid 62,400 rubles in taxes. In this case, the state can return only 62,400 rubles to Ivanov. If he had earned more, he would have received the full tax payment.

Example 2. In a year, Citizen Petrov managed to spend 800 thousand rubles on implants for his wife, 100 thousand on braces for his minor daughter and 150 thousand on prosthetics for his teeth. The total amount is 1,050,000 rubles.

Social tax payments in this case can reach 136,500 rubles. Petrov's income amounted to 2.5 million rubles for the year, and he paid taxes in the amount of 325 thousand rubles. Since there are no restrictions on the amount due to expensive procedures, and the amount of tax paid exceeds the amount of payments, Ivanov will receive all 136,500 rubles, as expected.

Example 3. Over the course of a year, Semenov performed dental treatment worth 140 thousand rubles. He also underwent an expensive operation costing 200 thousand. He earned 500,000 in a year and paid taxes in the amount of 62 thousand. Since dental treatment involves a limit of 120 thousand, the tax deduction will be calculated strictly from it. Expensive surgery is not subject to restrictions.

Thus (120,000 + 200,000) * 13% = 41,600 rubles. Considering that taxes were paid in a larger volume, Semenov can count on paying the entire amount.

Video: 13% refund for medical services.

Where to go?

In order to receive compensation, you need to submit documents to the tax office at the person’s place of registration. Only if such a payment is made by the employer, then these documents are first submitted to the tax service and only then its decision is passed on to the director.

Changes in legislation in 2016

Back in April 2015, some changes were made. They relate to social tax deductions and only came into force in 2016. The point is that you can receive compensation directly from the employer, without the participation of the tax service.

And now you don’t have to wait until the end of the tax period. That is, if you made prosthetics at the beginning of 2017, you can receive money in the same year.

Tax discounts for treatment or the purchase of medical drugs are classified as a group and are provided only if the individual has prepared and correctly completed all necessary documents. In this article we will talk about what documents are needed to return 13 percent from medical services.

The tax legislation of the Russian Federation, namely Article 219 (point three), provides for a reduction in the size of the tax base for individuals who have paid for medical services or spent money on.

Thus, if the taxpayer was forced to invest material resources in treatment, then he has the right to get some of it back.

What do you need to do to get it back?

Please note that not everyone can take advantage of the social tax deduction. The tax office will charge monetary compensation only if the following conditions are met:

• Personal income tax payment. Material assets that are returned as compensation are written off from the amount paid by the individual for income tax to the state treasury. In this regard, in order to receive a deduction, you need to pay 13% on personal income tax on all income. Persons who are not taxpayers are not entitled to a tax discount.
• Correct documentation. Since you can return the income tax associated with medical expenses not only for yourself, but also for your child, father, mother, brother or sister, all documents confirming the fact of payment must be issued in the name of the same individual .
• License. Today, more and more taxpayers prefer to use the services of a paid clinic. When undergoing treatment in a clinic, it is also possible to obtain a tax deduction, but it is necessary that this institution has a license, as well as all other documents confirming the legality of its activities.

When to submit documents

It often happens that the package of documents is fully collected and properly executed, but the taxpayer still does not receive monetary compensation. As a rule, this is due to non-compliance.

Documents need to be sent to the tax office only in the year following the year of payment for medical services.

For example, if a patient paid money for his treatment in a paid clinic in 2017, then the deduction service can be used only in 2019, and the information in all documents must be entered for 2017.

It should be noted that you can only receive a tax rebate related to payment for treatment for the last three years. Therefore, if a person was treated in 2014, then the last opportunity to receive a deduction is in 2017, and in 2019 this right automatically expires.

Documentation

In order for the tax service to make a positive decision regarding the calculation of monetary compensation for payment for medical services, and also to spend a minimum amount of time on a desk audit, we strongly recommend that you carefully consider the preparation of documentation. All information included in the documents must correspond to reality and not contain corrections.

List of documents to the tax office

First of all, a taxpayer applying for a deduction needs to prepare documents that are mandatory for the calculation of any type of social deduction. This group includes the following business papers:

1. Declaration. Without this document, the taxpayer will not be able to prove that the tax service does not have any claims against him. The declaration serves as a kind of report that contains absolutely all the information about the income of an individual, as well as all kinds of transactions related to them.
2. Reference. Since the payment of income tax on wages is usually carried out by the employer, and not the taxpayer himself, a certain form of document was introduced - 2-NDFL, in which all information about the payment of tax fees is entered.
3. Statement. So that the tax inspector has no doubt that the desire really comes from the taxpayer himself, and not from outsiders, you need to draw up an application.

IMPORTANT! The application must be drawn up in the applicant’s own hand for a reduction in the tax base and must contain all the details of the account to which the funds for treatment will be transferred as a result.

Documents from the clinic

After an individual who has incurred material expenses related to improving health has prepared a declaration, certificate and application, he can proceed to the next stage - collecting papers directly related to treatment costs. An applicant for a deduction must have the following documents:

If a tax rebate is issued in connection with the purchase of expensive medicines, then the only documentary evidence in this case is receipts from the pharmacy. It is on the basis of the provided checks that the attending physician will be able to issue a certificate, which will subsequently become a decisive factor for the tax service, prompting the issuance of monetary compensation.

Declaration

The tax return is filled out in Form 3-NDFL and requires compliance with many nuances. The declaration form consists of many pages, of which only a few are mandatory.

However, before starting to fill out the declaration form, the taxpayer must have the following documents, information from which is entered into the document according to the 3-NDFL model:

• Taxpayer identification number and passport.
• Certificate of income taken from the place of work, in form 2-NDFL.
• A certificate issued by a medical institution indicating payment for treatment.
• Checks, receipts, as well as any other payment documents.

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What is a tax deduction for treatment

Tax legislation provides the right to return funds paid for treatment or purchase of medicines. This means that part of the money spent can be returned back.

A tax deduction is the portion of income that is not subject to tax. To receive part of the funds back, you must meet certain conditions reflected in the Tax Code of the Russian Federation. For example, a person must be officially employed. This means that it must pay personal income tax every month.

Who is eligible for a refund?

So, as previously mentioned, not all citizens can qualify for the deduction.

Attention! To receive funds in the form of a deduction, the following requirements are established:

• the person must have an official place of work;
• a person must pay monthly personal income tax.

The taxpayer has the right to receive funds not only for himself, but also for minor children, spouses, and parents.

When a person is registered as an individual entrepreneur and pays personal income tax, he also receives the right to payment.

Persons who have the status of individual entrepreneurs, but use special tax programs, are not entitled to claim such a payment.

Persons carrying out labor activities unofficially or registered as unemployed are not entitled to claim a deduction. Pensioners have the right to claim a deduction if they continue to work.

Requirements for the clinic and procedures performed

According to Art. 219 of the Tax Code of the Russian Federation, you can receive a tax deduction in connection with payment for dental treatment if a person received treatment in a state medical organization or in a private clinic that has a license to provide dental services.

Please note that the clinic that provided the treatment must be located on the territory of the Russian Federation. In the case of treatment in a clinic located on the territory of a foreign country, a deduction is not allowed. The law does not provide for other requirements for a medical organization.

Please note!

• When it comes to treatment, a deduction is provided for the provision of the following services:
• endoprosthetics;
• getting rid of pathological anomalies;
• treatment of hereditary diseases using combined techniques;
• restoration of destroyed bone tissue and treatment of connective tissues;

implantation and prosthetics.

How much can you get back?

In accordance with the law, the maximum deduction amount cannot be more than 15,600 rubles. When the amount of treatment is less than 120,000 rubles, the deduction is 13% of the cost of the service.

However, the legislator introduced such a concept as expensive treatment.

Notice!

When paying for procedures recognized as expensive treatment, the tax deduction is equal to 13% of the full amount of treatment, even if it exceeds 120,000 rubles.

Where to contact

Not every citizen has information on how to return 13% of the cost of paid services.

To receive a tax deduction, you must provide the following documentary information:

• completed personal income tax declaration 3;
• an agreement concluded with a medical institution;
• document confirming payment for medical services;
• certificate, forms 2 personal income tax.

The application is submitted at the end of the year and is considered after receipt by the tax service for no more than 3 months. Next, the funds are transferred to the recipient’s account, or personal income tax is not withheld from the recipient within the deduction amount.

When and for what period can you get

The deduction is provided only for the period when payment for services was made. Submission of the declaration and other documents is carried out the next year after the year of actual expenses incurred. In the year of circulation, funds are paid.

Attention! When the deduction has not been issued, the person can exercise his right to it over the next three years.

The period during which an application for a deduction is considered and a decision is made on it is no more than 3 months.

If relatives pay

Sometimes treatment is paid for by close relatives. Then you still have the right to receive a deduction.

According to tax legislation, close relatives are:

• parents of the person;
• spouses;
• sisters and brothers persons;
• grandparents;
• children, as well as grandchildren.

To consider the application, the person must submit a document confirming the relationship. Such a document may be a birth certificate or marriage certificate.

Filling out the Declaration correctly

The Form 3 personal income tax declaration is the main document that serves as the basis for the deduction. When the declaration is filled out incorrectly or with errors, the tax authority has the right to refuse payment.

Remember, if you fill out the declaration yourself, you can only use blue ink. Words are written in capital block letters. Corrections or blots in the document are not allowed.

Citizens fill out the following parts of the declaration:

• the first sheet, in which personal information about the person in accordance with the passport, details, as well as other information that concerns the citizen must be indicated;
• sections 1 and 2, which contain information about taxes paid during the year and the amount of deductions;
• sheets A and E1, which reflect information about the tax rate, tax code, indicate the amount of the citizen’s salary, his place of work, etc.

Watch the video. 13 percent refund for medical services:

How to apply for a deduction for treatment through State Services

When for some reason a person cannot personally submit documents for subsequent receipt of a deduction, then he can submit documentary information using the State Services website.

To use this system you must register or pass authorization. When a person uses this service for the first time, he will have to enter his SNILS and TIN data. Detailed information on using the resource is provided below.

Step one - create a new declaration:

• So, first you should select the “Service Catalog” tab on the portal;
• then, among the list of services that you can select, you must select “Taxes and Finance”;
• after this you should follow the link “Acceptance of tax returns (calculations)”;
• after that, on the screen you should find the item “Providing a tax return for personal income tax (form 3-NDFL)”;
• From the list presented, select the required type of service “Generate a declaration online” and click on it.

Then click on the “Get service” button. After this action, the system service will automatically redirect you to the questionnaire to be filled out. Previously, the recipient of the service will be able to familiarize himself with the information offered by the site. Next, click the “Fill out the declaration” button.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

Step two - enter the necessary information into the form:

• with the transition to filling out the declaration, the person will be offered
• checkbox indicating years. You must select the year you filled out the declaration and click OK;
• then several tabs will appear on the screen. You need to select the one called “Declaration”. After selecting it, the page will display columns in which information should be entered: the correction number (for a document submitted for the first time, it looks like this: “0”), the category of the person who submits the declaration (in our case, you should select “Other individual” );
• When all the columns in the second paragraph are filled in, you need to go to the income point.

This page contains information about income received from the employer during the year, or other income for which:

• must report to the state;
• there is an intention to receive tax compensation in the form of a deduction.

Important! For the system to accept the declaration, the following information must be indicated:

• about employers who paid you money;
• about other sources of income;
• about the amount of funds received.

Please note that the “Government Services” service automatically sets the category of income that is taxed at 13%. When funds received are subject to taxation in a different amount, it must be selected manually by selecting the desired one in the list.

Each column that is filled out in this section must be identical to the data reflected in the Form 2 personal income tax certificate, which is issued at the place of work. When this data has already been entered, you can simply transfer it to this page by copying it from another.

The next section is called "Deductions". In this column, you should select exactly the one that suits the specific situation of the citizen applying for a deduction. When it comes to receiving a deduction in connection with dental treatment, you should select the “social deductions” category.

Notice!

• This section provides the following information:
• First of all, indicate the amount that was paid for the service received;

in the section “social deductions provided by a tax agent” you need to indicate the code corresponding to the tax compensation previously issued to you (you can also find information in the 2-NDFL certificate).

Step three - send the documents to the tax office

The final stage of filling out the document online is to go to the “results” tab.

• In this tab you can get information about:
• income received;
• monetary base, which is subject to taxation;
• the amount of tax collection;
• the amount provided as payment;

the amount of funds that you must pay additionally to the country’s treasury.

The compiled file can be saved as a file on your computer or laptop. Additionally, it can be sent to the tax authority. After selecting the required action, click the “Next” button.

To obtain information about whether the letter was delivered to the tax authority, you need to find the “Declaration in Form 3-NDFL” section and go to “My Declarations”.

When a green checkmark appears next to the completed declaration, this will mean that the declaration has been received by the tax authority.

The procedure for checking and reviewing the received declaration is indicated in the same section.

If the declaration is accepted for consideration, the status will change from “registered with the tax authority” to “verification completed.”

In addition to the gosuslugi.ru service, citizens have the right to use another method of filing a declaration, in addition to a personal visit:

• send documents by mail, by a valuable letter with an inventory of the files enclosed in the envelope;
• submit the completed declaration and other documents with an authorized representative.