Are analyzes included in the tax deduction. How to apply for a tax deduction for tests and other medical services? Prepare documents for the declaration
20.01.17 1 136 974 70
Instructions for those who were treated in a paid clinic
I hate being treated in state clinics.
It's easier for me to pay than to queue up to see a tired doctor grandmother. Therefore, for any disease, I go to a paid clinic.
In 2015, I spent 18 800 RUR on diagnostics, consultations and procedures. In 2016 I issued tax deduction for treatment and returned 2500 R. I'll tell you how to do the same.
What will you learn
We regularly tell you how to get the maximum payments and benefits
Ekaterina Kondratieva
received a tax deduction for treatment
What is Treatment Tax Deduction
A tax deduction is money that the state returns to you from the personal income tax paid by you, if you do something useful for the state. There are tax deductions for buying an apartment and studying. Today we'll talk about the deduction for paid medical services.
Under the medical services, the tax code means an appointment with a doctor, diagnostics, medical examination, testing, hospitalization, day hospital treatment, dentistry, prosthetics. The list includes everything that a sick person usually encounters.
Operations, including plastic, IVF, treatment of serious diseases, are classified as expensive treatment. For them they get another deduction, but more on that next time.
You can also get a deduction for voluntary health insurance if you paid for the policy yourself. If the employer paid for it, then the deduction will not be made.
The amount of the deduction depends on the cost of the treatment: the more you spend, the more you will be refunded. But the maximum cost of treatment, which is taken into account when calculating the deduction for treatment, is 120,000 RUR. This is the general limit for almost all social deductions, in particular for the costs of treatment and education (see clause 2 of article 219 of the Tax Code of the Russian Federation). Even if you paid a million in the hospital, you will receive a deduction as if you paid 120 thousand.
Who can get a deduction
If you receive a salary or have income from which you pay personal income tax, you can get a deduction. Non-working pensioners, students and women in maternity leave they do not have such income, they do not pay personal income tax, therefore they do not claim specifically for this deduction.
You will also be refunded if you paid for the treatment of your parents, spouse, children under 18 years of age. To do this, you need a document confirming the relationship: a marriage certificate or a birth certificate. You will not be given a deduction for paying for the treatment of your mother-in-law or father-in-law.
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/huy-magic-attack-minicover-200.png)
For whom the contract for treatment is drawn up does not matter. But payment document must be issued to the person who will receive the deduction.
For example, an elderly father is hospitalized and his daughter wants to get a deduction for his treatment. The contract can be drawn up either for the father or for the daughter, but the payment documents - only for the daughter. If the payment documents are written out for the father, the clinic will not give the daughter a tax certificate. It is best if both the contract and the payment papers contain the data of the person who will draw up the deduction. In our example, daughters.
How much money will be returned
The amount deducted depends on your salary and the cost of treatment. In any case, the tax authorities will not return more money than the personal income tax paid for the year. Calculate the amount of your deduction on the calculator.
How to get a deduction for treatment
To get money, you first need to collect evidence that you have been treated and paid: contracts, receipts and certificates from the clinic. Then fill out a 3-NDFL declaration on the tax website and send it along with scanned documents for verification.
After the declaration is approved, you need to write an application for a refund. According to the law, one month after submitting the application, the tax authority must transfer the money to your account.
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/orel_minicover.png)
You can do everything gradually. I was in no hurry and prepared the documents for about three months.
Collect receipts and contracts for treatment
You will be given a contract and a receipt at the cashier's office or the clinic's reception. Keep these documents: only they confirm the fact of payment for the treatment. Attach the receipt to the contract with a paper clip or stapler. Then you get tired of looking for which contract and which check.
![](https://i1.wp.com/img-cdn.tinkoffjournal.ru/dogovor_check.jpg)
Get a certificate from the clinic
Go to the registry or accounting department and ask for a tax certificate. Show your passport, TIN, agreement with the clinic, all receipts.
![](https://i2.wp.com/img-cdn.tinkoffjournal.ru/dokumenty-v-kliniky-vychet-na-lechenie-01-scale.g6sl1kp74vrv.png)
Some clinics do not require receipts. They take information about the services rendered from their database. But not everyone does this. I lost several checks, and the girl at the reception did not include them in the amount of the certificate.
If you are applying for a deduction for the treatment of relatives, bring a marriage certificate or birth certificate along with the documents and ask to issue a certificate in your name.
In the clinic I visited, a certificate is made in a maximum of 5-7 days. I came at a deserted time, so they made me a certificate in half an hour.
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/spravka-vychet-na-lechenie-02.9qwbnyiatgzs.png)
If you doubt that the certificate is formatted correctly, check whether it complies with the instructions of the Ministry of Health. Usually this problem does not arise. If the clinic has a license, it must issue a properly executed certificate.
Together with the certificate, you will be given a copy of the license to carry out medical activities. If the clinic does not have a license or its validity period has expired, the tax authorities will not return anything to you. A copy of the license remains with you; it does not need to be sent to the tax office.
![](https://i2.wp.com/img-cdn.tinkoffjournal.ru/lic-1.jpg)
Prepare documents for the declaration
Scan the certificate from the clinic and the contract to send them to the tax office remotely. If you receive a deduction for the treatment of parents, spouse, children under 18, then scan your marriage certificate or birth certificate.
The tax authorities accept files in the format .txt, .doc, .docx,
.pdf, .gif, .bmp, .jpg, .jpeg, .png,
.tif, .tiff, .zip, .7z, .rar, .arj, .xls, .xlsx
Take a 2-NDFL certificate from accounting at work. The data from this certificate will be needed to fill out the declaration. You do not need to scan it.
Submit documents to the tax
Documents can be submitted in three ways:
- in person at the nearest tax office;
- by registered mail;
- on the website nalog.ru.
The first two methods didn't work for me: I didn't want to stand in lines. Spent the evening and submitted documents on the site.
How to apply for a deduction on the tax website
The general logic is as follows: receive an unqualified electronic signature, indicate income and upload evidence of treatment costs. So that you do not get confused, we have prepared an instruction.
1. Get an electronic signature. This is a simplified electronic signature - it can only sign documents on the tax website. Go to Personal Area the taxpayer, then go to the profile and select the "Receive electronic signature" tab. You will be asked to enter a password to access the certificate electronic signature- the main thing is to remember it. We send a request. We are waiting for the tax authorities to generate an electronic signature. If you have done the EP before, skip this step.
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/iis_instrukcia_minicover.ejwnho1046pw.jpg)
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/declaration-step-2-new.m3r3lne6nzpj.png)
2. Go to the section "Life situations" → select "Submit 3-NDFL declaration" → "Fill in online".
3. First select the year for which you are filing the return.
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/declaration-step-3-new.ecnw0okguhdi.png)
4. Add a source of income: indicate the employer, code and amount of income. Here you will need a 2-NDFL certificate. The first paragraph of the certificate contains information about the employer (TIN, KPP and OKTMO). If the employer has already passed annual reporting, the income data can be downloaded from the data that he transferred to the tax office. To do this, tick the employer and press the "Fill in from the certificate" button. If your employer has not yet submitted reports, you will have to fill out the section manually on the basis of your 2-NDFL certificate.
![](https://i2.wp.com/img-cdn.tinkoffjournal.ru/declaration-step-4-new.yqx6lpn1njtf.png)
5. Choose the deduction you want to get. The treatment deduction is in the Social Tax Deductions group. Enter the amount you spent in the window "Amount of expenses for treatment, excluding expensive".
![](https://i1.wp.com/img-cdn.tinkoffjournal.ru/declaration-step-5-new.edumpocctikb.png)
6. Add scanned certificates and contracts.
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/declaration-step-6-new.tsiqyl9gltkh.png)
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/declaration-step-7-new.n0dgii6sjyzy.png)
Apply for a refund
Even if your declaration has been approved, the money will not be returned without an application. The application can be filled out immediately after sending the declaration or later - some time after sending the 3-NDFL declaration, information about the amount of tax overpayment will appear in the "My taxes" section of your personal account. In the same line there will be a special button - "Dispose".
![](https://i0.wp.com/img-cdn.tinkoffjournal.ru/vychet-na-lechenie-10zz.jtrqito0thor.png)
![](https://i1.wp.com/img-cdn.tinkoffjournal.ru/vychet-na-lechenie-10zz-2.e7uuyktgzedj.png)
For details, see your personal account on the bank's website. In Tinkoff-Bank, go to your personal account on the "About account" tab:
![](https://i1.wp.com/img-cdn.tinkoffjournal.ru/vychet_without_qr.evhlttodbsna.png)
After you send the application, the money will be credited to the account within a month. You will receive a message from the bank about this.
![](https://i2.wp.com/img-cdn.tinkoffjournal.ru/sms-popolnenie.jpg)
Remember
- The tax deduction will be refunded if you paid for your own treatment or the treatment of your parents, spouse, child under 18 years of age.
- You can apply for a deduction within three years after the year in which you paid for the treatment.
- Keep receipts and contracts for deduction. Ask the clinic for a tax certificate, and at work - a 2-NDFL certificate.
- Scan the documents and submit your application on the tax office website. After you send the application, the money will be credited to the account within a month.
People who have to give large sums for medical services are entitled to a tax deduction for tests, drugs and certain other activities.
The rule of obtaining a tax deduction for treatment, payment for tests and the purchase of expensive drugs is spelled out in the Russian tax legislation, namely in 219 Art. It is worth noting that the Law speaks of the possibility of obtaining a refund not only for oneself, but also for relatives, who are paid for by the taxpayer for treatment. The procedure for obtaining a tax deduction for medical services is quite simple, but it can take several months. However, the return for medical services can be quite large in contrast to other types.
Medical service tax deduction
Tax refund is a measure of social support for Russian citizens who have an official place of work and receive wages... As you know, 13% of taxes go to the state treasury from every earnings. This is exactly how much a taxpayer can return if he paid for expensive treatment, diagnostic procedures, or bought medicines during the year.
Tax deduction is governmental support citizens who have a lot of expenses. This is not only about medical services, but also about education and charity. In addition, certain categories of citizens who are socially unprotected can also benefit from the refund.
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Rules for receiving a refund
Many Russian citizens, who have to spend a lot of money on medical treatment, are wondering how to issue a tax deduction for medical services. There is nothing difficult in this, since it is enough just to collect a certain package of documents and submit it for consideration to tax officials. After that there will be several months of waiting, and then the refund will be transferred to the personal account of the applicant.
The list of medical services for tax deduction includes not only therapeutic, but also expensive diagnostic procedures. A Russian citizen can return a part Money, which were spent for the services of treating him personally or close relatives - this includes children who have not reached the age of majority, spouses and parents. Moreover, the purchase of drugs can also be a reason for a return. In this case, it does not matter to whom the medicines were intended, that is, to the applicant himself, his children or parents.
We should also highlight insurance. It is also included in the list of medical services from which you can get a refund. If a voluntary insurance premium was made for the taxpayer himself or if the spouse, children or parents are insured, you can count on a refund of some of the premium.
You can take advantage of the possibility of processing a return only when all the conditions are met. This applies primarily to licensing medical organization... If the receipt of medical and diagnostic services was carried out in an institution with an expired or invalid license, then it will be impossible to issue a deduction.
For receipt tax refund only a Russian citizen who has an official job and income can apply, that is, taxes are transferred to the state treasury at a rate of 13%.
In addition, the applicant must have all documents for a tax deduction for medical services, which will confirm the costs associated with treatment or tests. With the purchase of medicines, everything is somewhat simpler, but even here you will need proof that the expensive funds were intended for the applicant or his close relative.
A complete list of medical services from which you can get a refund is spelled out in government decree No. 201. This includes 27 points, among which a considerable part is occupied by surgical interventions. You can apply for a tax deduction for an operation if the heart, blood vessels, eyes and joints are affected. The list includes surgical intervention, which is aimed at getting rid of pathologies of the respiratory and digestive organs. In addition, the list includes a range of therapeutic, complex and diagnostic medical procedures. You can get a deduction for paying for services for nursing premature babies when using IVF for the treatment of infertility.
It is worth noting that the tax deduction for paying for medical services will not be provided to those who do not pay taxes. This includes the unemployed, including those who receive benefits, individual businessmen who operate without personal income tax.
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Tax deduction amount
If it comes on receiving medical services, then you need to clarify which category they belong to. For example, when making a return for the purchase of expensive drugs or for paying for tests, certain restrictions will apply. As in most cases with tax deductions, the maximum for calculating the deduction is 120 thousand. If the reason for the paperwork is spending on treatment, then there are no restrictions on payments.
It is worth considering that if the refund falls into the category where certain annual limits apply, then everything will be taken into account here. social payments, that is, not only for medical services, but also for tuition, pension contributions, and so on. total amount for one person should not exceed 120 thousand. This money is deducted 13%, which will be returned to the taxpayer.
Moreover, you need to take into account the acceptable time frame. You can submit a package of papers to receive a tax deduction from paid medical services no later than 3 years after payment.
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Required documents
First of all, you need to fill out an application for a tax deduction. It must be accompanied by a 3-NDFL declaration and a certificate from work in the form of 2-NDFL. This is a very important point, as it makes it possible to calculate the amount of taxes paid in order to determine the basis for the refund. Form 2-NDFL filed over the past year.
Next, you need to collect a number of documents that are issued directly at the medical institution. This includes an agreement with the hospital to provide paid services and all additions, if any. V mandatory a certificate for tax deduction for medical services is provided, which is issued by the institution itself.
Among the documents must be payment documents, which are issued exclusively in the name of the applicant. If a person underwent diagnostics or treatment in a sanatorium-resort organization, a certificate is required that it was appointed by a doctor. When buying expensive medicines, prescriptions and payment receipts must be included. It is worth noting that you can get a deduction only for those purchased medicines that were prescribed by a specialist, that is, they were vital.
In the event that the documents will be drawn up not for the taxpayer himself, but for his relatives, it is necessary to provide a certificate confirming the relationship. This can be a marriage certificate or a birth certificate.
In 2011, I underwent long-term expensive treatment. Some documents are required to return% of the treatment. Question: if during the entire treatment I needed to control the blood readings and I passed such tests in paid laboratories, is the% refundable for such tests? Do you need any other documents besides receipts from laboratories? Also, if the visit to the doctor was paid and there is a contract and receipts, can the% also be returned for this? The treatment took place at the Privolzhsky District Medical Center.
In accordance with subparagraph 3 of paragraph 1 of Article 219 of the Tax Code Russian Federation in determining tax base personal income tax, the taxpayer has the right to receive a social tax deduction, in particular, in the amount paid in tax period for expensive treatment services provided to him by medical institutions of the Russian Federation.
Decree of the Government of the Russian Federation of March 19, 2001 No. 201 approved the List of expensive types of treatment in medical institutions Of the Russian Federation, the amount of actually incurred expenses, which are taken into account when determining the amount of social tax deduction. The assignment of rendered medical services to an expensive type of treatment is within the competence of medical institutions.
The deduction of the amount of payment for the cost of treatment is provided to the taxpayer if the treatment is carried out in medical institutions that have the appropriate licenses to carry out medical activities, as well as when the taxpayer submits documents confirming his actual costs of treatment.
To receive this deduction, you need to submit to the tax office at the place of registration a declaration in the form of 3-NDFL, a certificate of income in the form of 2-NDFL, an agreement for the provision of medical services, a certificate of payment for medical services and payment documents.
Deduction for tests and doctor's appointments
Lyudmila R / October 14, 2014
Can I get a deduction for tests in the Invitro laboratory (my own and my spouse) and for doctor's appointments at the clinic. In what form should these documents be submitted to the tax office? Thanks.
Sufiyanova Tatiana, Tax Consultant / Response dated October 14, 2014
Lyudmila, good afternoon.
When paying for treatment services, you have the right to return income tax, get a tax deduction for treatment. The amount of the deduction for treatment is 120 thousand rubles. in year.
According to sub. 3 p. 1 of Art. 220 of the Tax Code of the Russian Federation, a citizen has the right to receive a deduction in the amount paid for the tax period (year) for:
Please read the procedure for obtaining a deduction for treatment.
Tax return information
Who and in what cases must file a 3-NDFL declaration?
The 3-NDFL tax return is a document using which citizens ( individuals) report to the state on income tax (personal income tax).
At the end of the calendar year, the following groups of persons must fill out and submit the 3-NDFL declaration to the tax authority:
- from the sale of a car;
- from the sale of an apartment / house / land;
- from renting out housing;
- from winning the lottery;
- etc.
Example: In 2016 Pushkin A.S. sold an apartment that he owned for less than 3 years. At the end of 2016 (until April 30, 2017), Alexander Sergeevich filed a 3-NDFL declaration with the tax authority, in which the tax payable as a result of the sale was calculated.
I can also fill out and submit the 3-NDFL declaration citizens wishing to receive a tax deduction(return part of the tax paid). For example:
What is the deadline for filing a 3-NDFL declaration?
Citizens who declare their income (for example, from the sale of property) must submit a 3-NDFL declaration no later than April 30 of the year following the one in which the income was received.
Example: Tyutchev F.I. in 2016 he sold an apartment that he owned for less than 3 years. Accordingly, until April 30, 2017, Tyutchev F.I. you need to submit a 3-NDFL declaration (which reflects the sale of an apartment) to the tax authority.
The 30 April deadline does not apply to citizens who file a tax return to receive a tax deduction. They have the right to file a return at any time after the end of the calendar year. The only limitation is that income tax can only be refunded within three years.
Example: Zoshchenko M.M. received a paid education in 2014 and worked at the same time (paid income tax). Zoshchenko M.M. has the right to apply for a tax deduction (tax refund) for 2014 at any time before the end of 2017.
Note: There is a very common misconception that a tax deduction declaration must also be filed before April 30th. Once again, we note that this is a misconception, since the April 30th deadline applies only to cases when income is declared.
How to file a 3-NDFL tax return?
The 3-NDFL declaration is always submitted to the tax authority at the place of registration (registration).
Example: Citizen Ivanov I.I. registered (registered) in Ivanovo, but has a temporary registration in Moscow. In this case, Ivanov I.I. must submit a declaration to the tax office of the city of Ivanovo.
You can submit a declaration to the tax authority in the following ways: in person, by mail (by a valuable letter with a list of attachments), via the Internet. Detailed description of each method of filing with all the subtleties you can read in our article Submission of a 3-NDFL declaration to the tax authority
How to fill out a 3-NDFL declaration?
You can fill out the 3-NDFL declaration in the following ways:
- use the convenient service on our website. The program does not require any special knowledge. After answering simple and understandable questions, you will be able to download the 3-NDFL declaration ready for filing with the tax authority.
- fill out the form manually. On our website you can find Forms and Forms of the 3-NDFL Declaration, as well as Samples of filling.
- use the program from the Federal Tax Service. The program requires some understanding of the 3-NDFL form and knowledge of your tax office and the OKTMO code.
- in person at the nearest tax office;
- by registered mail;
- on the website nalog.ru.
Responsibility and penalties for failure to submit and delay the deadlines for submission of the 3-NDFL declaration
If the 3-NDFL declaration is not submitted on time, the tax inspectorate may impose a fine under Article 119 of the Tax Code of the Russian Federation. The amount of the fine will be 5% of the unpaid tax amount (which must be paid according to the declaration) for each full or incomplete month from the day of delay (April 30). Wherein minimum amount the fine is 1,000 rubles, and the maximum is 30% of the tax amount.
Example: In 2015, Semyon Semyonovich Sidorov sold the apartment and had to pay 70,000 rubles. tax on income from this sale. Sidorov S.S. missed the deadline for submitting the 3-NDFL declaration (April 30, 2016) and submitted it only after a letter from the tax authorities on June 10, 2016.
The amount of the fine Sidorov S.S. will be: 2 months. x (70,000 x 5%) = 7,000 rubles.
Note that fines apply only to cases where the submission of 3-NDFL is mandatory (for example, when receiving income from the sale of property) and does not apply to voluntary cases of filing a 3-NDFL declaration (for example, when receiving tax deductions).
Refund for payment of tests
What documents are needed to submit a Tax Return in Tax Service for a 13% refund for the payment of tests?
Do you need a contract with a medical institution?
Documents required for submission to the tax office for tax deduction for analyzes:
1.copy of the contract
2.copy of payment documents
3.copy of the license
4. certificate of payment for honey. services
3-ndfl declaration, 2-ndfl salary certificate
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How to get money back for treatment
Instructions for those who were treated in a paid clinic
I hate being treated in state clinics.
It's easier for me to pay than to queue up to see a tired doctor grandmother. Therefore, for any disease, I go to a paid clinic.
In 2015, I spent 18 800 RUR on diagnostics, consultations and procedures. In 2016, I issued a tax deduction for treatment and returned 2500 R. I'll tell you how to do the same.
What is Treatment Tax Deduction
A tax deduction is money that the state returns to you from the personal income tax paid by you, if you do something useful for the state. There are tax deductions for buying an apartment and studying. Today we will talk about the deduction for paid medical services.
How to take your 260 thousand from the state
Under the medical services, the tax code means an appointment with a doctor, diagnostics, medical examination, testing, hospitalization, day hospital treatment, dentistry, prosthetics. The list includes everything that a sick person usually encounters.
Operations, including plastic, IVF, treatment of serious diseases, are classified as expensive treatment. For them they get another deduction, but more on that next time.
You can also get a deduction for voluntary health insurance if you paid for the policy yourself. If the employer paid for it, then the deduction will not be made.
The amount of the deduction depends on the cost of the treatment: the more you spend, the more you will be refunded. But the maximum cost of treatment, which is taken into account when calculating the deduction for treatment, is 120,000 R. This is the general limit for almost all social deductions, in particular for the costs of treatment and education (see paragraph 2 of Art. 219 of the Tax Code of the Russian Federation). Even if you paid a million in the hospital, you will receive a deduction as if you paid 120 thousand.
Who can get a deduction
If you receive a salary or have income from which you pay personal income tax, you can get a deduction. Non-working pensioners, students and women on maternity leave do not have such income, they do not pay personal income tax, therefore they do not apply specifically for this deduction.
You will also be refunded if you paid for the treatment of your parents, spouse, children under 18 years of age. To do this, you need a document confirming the relationship: a marriage certificate or a birth certificate. You will not be given a deduction for paying for the treatment of your mother-in-law or father-in-law.
For whom the contract for treatment is drawn up does not matter. But the payment document must be issued to the person who will receive the deduction.
For example, an elderly father is hospitalized and his daughter wants to get a deduction for his treatment. The contract can be drawn up either for the father or for the daughter, but the payment documents - only for the daughter. If the payment documents are written out for the father, the clinic will not give the daughter a tax certificate. It is best if both the contract and the payment papers contain the data of the person who will draw up the deduction. In our example, daughters.
How much money will be returned
The amount deducted depends on your salary and the cost of treatment. In any case, the tax authorities will not return more money than the personal income tax paid for the year. Let's see an example:
Vasily works as a manager and receives 40,000 rubles a month. During the year he earned 480,000 R.
He gives 13% of his salary to the state as tax (personal income tax). For the year he paid 480,000 × 0.13 = 62,400 R.
In 2015, he spent R 80,000 on treatment. Vasily collected the documents and applied for a tax deduction.
After submitting the application, the tax will deduct the amount of treatment from Vasily's income for the year and recalculate his personal income tax: (480,000 - 80,000) × 0.13 = 52,000 R.
It turns out that Vasily had to pay 52,000 R, but in fact paid 62,400 R. The tax will refund him the overpayment: 62,400 - 52,000 = 10,400 R.
The deduction can be made within three years from the date of treatment. In 2017, you can get a deduction for treatment in 2016, 2015 and 2014. The date and month are irrelevant.
How it works
To get money, you first need to collect evidence that you have been treated and paid: contracts, receipts and certificates from the clinic. Then fill out a 3-personal income tax declaration on the tax website and send it along with scanned documents for verification.
After the declaration is approved, you need to write an application for a refund. According to the law, one month after submitting the application, the tax authority must transfer the money to your account.
We talk not only about deductions, but also about how not to overpay for treatment, save money from scammers, earn more and spend rationally.
You can do everything gradually. I was in no hurry and prepared the documents for about three months.
You will be given a contract and a receipt at the cashier's office or the clinic's reception. Keep these documents: only they confirm the fact of payment for the treatment. Attach the receipt to the contract with a paper clip or stapler. Then you get tired of looking for which contract and which check.
Contract and check from a paid clinic
Go to the registry or accounting department and ask for a tax certificate. Show your passport, TIN, agreement with the clinic, all receipts.
Passport, contract with the clinic and TIN - take these documents with you when you go to receive a certificate for the tax
Some clinics do not require receipts. They take information about the services rendered from their database. But not everyone does this. I lost several checks, and the girl at the reception did not include them in the amount of the certificate.
If you are applying for a deduction for the treatment of relatives, bring a marriage certificate or birth certificate along with the documents and ask to issue a certificate in your name.
In the clinic I visited, a certificate is made in a maximum of 5-7 days. I came at a deserted time, so they made me a certificate in half an hour.
Help for the tax office. Pay attention to the service code: it must be 1 or 001
If you doubt that the certificate is formatted correctly, check whether it complies with the instructions of the Ministry of Health. Usually this problem does not arise. If the clinic has a license, it must issue a properly executed certificate.
Together with the certificate, you will be given a copy of the license to carry out medical activities. If the clinic does not have a license or its validity period has expired, the tax authorities will not return anything to you. A copy of the license remains with you; it does not need to be sent to the tax office.
Check the license expiration date. Most often, the license is issued indefinitely, but it is better to play it safe
Scan the certificate from the clinic and the contract to send them to the tax office remotely. If you receive a deduction for the treatment of parents, spouse, children under 18, then scan your marriage certificate or birth certificate.
The tax authorities accept files in the format .txt, .doc, .docx,
.pdf, .gif, .bmp, .jpg, .jpeg,
.png, .tif, .tiff, .zip, .7z, .rar,
.arj, .xls, .xlsx
Take help 2- personal income tax in accounting at work. The data from this certificate will be needed to fill out the declaration. You do not need to scan it.
Documents can be submitted in three ways:
The first two methods didn't work for me: I didn't want to stand in lines. Spent the evening and submitted documents on the site.
How to apply for a deduction on the tax website
It is not difficult to submit documents to the tax office. The general logic is as follows: fill in personal data, indicate income and upload evidence of treatment costs. So that you don't get confused, we have prepared a six-step guide.
1. We go to the personal account of the taxpayer and select the section "Personal income tax" → Personal income tax.
2. We fill in the passport data. If you indicated the TIN, then the date, place of birth, passport details and citizenship can be left blank.
3. We indicate the employer and income. Here you will need a 2-personal income tax certificate. The first paragraph of the certificate contains information about the employer (TIN, KPP and OKTMO).
4. Choose the deduction you want to get. The treatment deduction is in the Social Tax Deductions group. Enter the amount you spent in the "Treatment costs" window.
Please note: the cost of treatment and the cost of expensive treatment are different things. We are only talking about the treatment deduction.
5. Check the numbers and press the red button "Generate file for sending".
6. Add scanned certificates and contracts. We sign with an electronic signature and click "Sign and send". If you do not have an electronic signature, issue it in your personal account in the "Profile" → "Obtaining a certificate of the electronic signature verification key".
That's it, you've sent your return to the tax office. The inspector is obliged to check it within three months. There are no notifications about the verification of the declaration, so I checked my personal account once a month.
A month and a half later, my declaration was approved.
Even if your declaration has been approved, the money will not be returned without an application. Go to the FTS website again:
In the application, full name, passport data will be loaded automatically. You need to enter the details of the account where you want to receive money.
For details, see your personal account on the bank's website. In Tinkoff-Bank, go to your personal account on the "About account" tab:
After you send the application, the money will be credited to the account within a month. You will receive a message from the bank about this.
Refund SMS. 042 202 001 - details of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Nizhny Novgorod Region. Your tax office may have a different code
Deduction for testing costs
Eligibility for deduction
Subparagraph 3 of clause 1 of Art. 219 of the Tax Code of the Russian Federation provides for a social tax deduction for personal income tax in the amount of expenses for medical services provided by medical organizations and individual entrepreneurs carrying out medical activities. It is provided in relation to the medical services specified in the list established by Decree of the Government of the Russian Federation No. 201 dated 19.03.2001 (hereinafter referred to as the List). The List includes services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care(including in day hospitals and doctors of general (family) practice), including medical examination.
According to All-Russian classifier species economic activity, products and services OK 004-93, approved by the decree of the Gosstandart of Russia dated 06.08.93 No. 17, laboratory analysis services refer to outpatient treatment services provided by polyclinics (code 8512000 "Outpatient treatment services provided by polyclinics and private practice" includes code 8512400 "Laboratory analyzes provided in polyclinics"). Thus, since the delivery of tests is part of the medical services specified in the List, in relation to the costs of paying for tests, a social tax deduction for personal income tax, provided for in sub. 3 p. 1 of Art. 219 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia confirms that if medical services for delivery paid analyzes included in the List, the taxpayer has the right to receive a social tax deduction in the amount of the costs incurred to pay for analyzes (letter dated 04/27/2016 No. 03-04-05 / 24414).
Please note that on the basis of paragraph 3 of Art. 210 and clause 1 of Art. 219 of the Tax Code of the Russian Federation, a deduction is provided only in respect of income taxed with personal income tax at a rate of 13% (this, in particular, salary, remuneration under civil law contracts, income from property lease, etc.). In the absence of such income, the right to deduction does not arise. For example, retirees whose only income is a pension cannot receive a deduction, since state pensions and labor pensions appointed in the manner prescribed current legislation, Personal income tax is not taxed (clause 2 of article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 07.08.2015 No. 03-04-05 / 45660).
The maximum deduction amount is 120,000 rubles. for a calendar year (clause 2 of article 219 of the Tax Code of the Russian Federation). At the same time, this amount also includes other social tax deductions listed in sub. 2-5 p. 1 of Art. 219 of the Tax Code of the Russian Federation (for training, payment pension contributions under the agreement (agreements) of non-state pension provision and (or) voluntary pension insurance, as well as voluntary insurance life, payment of additional insurance premiums for funded pension). If there is a right to several social tax deductions, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction.
Supporting documents
V Tax Code it is not said which documents are required to confirm the right to deduction. In a letter dated March 21, 2016 No. 03-04-05 / 15472, the Ministry of Finance of Russia noted that on the issue of the list of documents confirming the actual costs of medical services provided, one should contact the tax office.
The Federal Tax Service of Russia, by letter dated November 22, 2012 No. ED-4-3 /, sent to the lower tax authorities an exhaustive list of documents attached by taxpayers to personal income tax returns in order to obtain tax deductions. It follows from the letter that in order to provide social deduction for the costs of paying for medical services, you need a copy of the contract for treatment with annexes and additional agreements to it (if concluded) and a certificate of payment for medical services (original). That is, if the contract was not concluded, one certificate of payment for medical services will be enough to receive a deduction. The Ministry of Finance of Russia confirms that the taxpayer has the right to exercise his right to receive a deduction by filing a personal income tax declaration and a certificate of payment for medical services to the tax authority (letter of the Ministry of Finance of Russia dated March 12, 2015 No. 03-04-05 / 13176).
The form of a certificate of payment for medical services was approved by order of the Ministry of Health of Russia No. 289, MNS of Russia No. BG-3-04 / 256 dated 25.07.2001. It is filled in by all health care institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership. The certificate is issued at the request of the person who paid for the medical services, upon presentation of payment documents confirming the payment. Note that the certificate must be issued not only when paying for services at the cash desk of a medical organization, but also when making non-cash payments for medical services through a bank (decision The Supreme Court RF of 23.05.2012 in case No. AKPI12-487).
Thus, to obtain a certificate, you need to contact the polyclinic where the tests were taken and present payment documents confirming payment for the services provided for the tests.
How to get a deduction
The deduction can be provided by the tax inspectorate or the employer (clause 2 of article 219 of the Tax Code of the Russian Federation).
To receive a deduction from the tax authorities, after the end of the calendar year in which the costs of paying for the tests were made, submit to the tax office at the place of residence tax return for personal income tax. Its form was approved by order of the Federal Tax Service of Russia dated 24.12.2014 No. ММВ-7-11 / The declaration can be submitted within three years from the year when the right to receive a deduction arose (letter of the Federal Tax Service of Russia for Moscow dated 26.06.2012 No. 20-14 /). In addition to the above documents confirming the right to deduction, the declaration must be accompanied by the details of the bank account to which the tax authorities will return the excessively withheld tax amount. We also recommend that you have copies of your payment documents, as some tax inspectorates require their presentation.
You don't have to wait until the end of the year and get a deduction from your employer. To do this, you need to take in tax authority at the place of residence, a notification confirming the right to social tax deduction. Its form was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11 / To receive a notification, you must submit an application to the tax authorities and attach documents confirming the right to deduct to it. When filling out the application (its form is usually given at the inspectorate), it will need to indicate the name, TIN and KPP of the employer who will provide the deduction. The notification is issued by the tax authorities within 30 days from the date of submission of the application and documents (clause 2 of article 219 of the Tax Code of the Russian Federation).
Then you need to apply for a deduction to the employer and attach the received notification to it. The employer will provide a deduction starting from the month in which the employee applied to him for it (clause 2 of article 219 of the Tax Code of the Russian Federation).
Is it possible to get a tax deduction for paid tests?
This article was written for a more detailed answer to one of the questions of the site visitors. In my articles, I have already touched on the topic of tax deduction for dental treatment and general issues tax deduction for treatment. Here we will consider the issue of obtaining a tax deduction for paid tests.
Question from Galina: Hello! Is it possible to get a tax deduction not for treatment, but for paid tests?
And the second question. In the medical center, only a receipt for the receipt cash order, there is no cash register receipt. They say that they are not required to issue both a receipt and a check, just one is enough. They are right? Or maybe they won't deduct me without a cashier's check? Thanks.
It should be recalled that a medical tax deduction is a type of social deduction provided to a taxpayer in the event that he incurs the costs of paying for treatment services in a medical institution and the purchase of medicines.
Subparagraph 3 of clause 1 of Art. 219 of the Tax Code of the Russian Federation provides that medical deductions are provided in the amount paid by the taxpayer during the tax period for medicines and treatment services provided to him, his spouse, parents, children under the age of 18.
Decree of the Government of the Russian Federation of 19.03.2001 N 201 approved lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts paid for by the taxpayer's own funds are taken into account when determining the amount of social tax deduction.
The deduction is applied in respect of payment for those types of expensive treatment, medical services and medicines that are named in the lists approved by Decree of the Government of the Russian Federation of 03.19.2001 N 201 (hereinafter - Resolution N 201).
The list medical services included the following services:
- Diagnostic and treatment services in the provision of emergency medical care to the population.
- Diagnostic services, prevention, treatment and medical rehabilitation in the provision of outpatient and polyclinic medical care to the population (including in day hospitals and general (family) practice), including medical examination.
- Diagnostic and prevention services, treatment and medical rehabilitation in the provision of inpatient medical care to the population (including in day hospitals), including a medical examination.
- Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of medical care to the population in sanatoriums.
- Public health education services.
- FEDERAL LAW OF THE RUSSIAN FEDERATION of July 19, 2011 No. 247-FZ On social guarantees for employees of the internal affairs bodies of the Russian Federation and amendments to certain legislative acts Russian Federation (As amended by [...]
- Article 15. Resignation of a judge Federal Law No. 169-FZ of December 15, 2001 amended Article 15 of this Law. Article 15 (except for paragraph 3) of this Law is extended to judges who retired from this [...]
In the specified list there is no direct indication about the type of medical service - "analysis".
It should be assumed that analysis is a research method and a necessary component of the diagnosis. In medicine, diagnosis is the process of establishing a diagnosis, that is, a conclusion about the nature of the disease and the patient's condition.
Clause 2 of Resolution No. 201 of the list of medical services provided to the taxpayer indicates diagnostic services, prevention, treatment and medical rehabilitation in the provision of outpatient-polyclinic medical care to the population (including in day hospitals and doctors of general (family) practice), including medical examination.
According to the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the decree of the State Standard of Russia dated 06.08.93 N 17, laboratory tests are indicated under the code - 8512400 (Laboratory tests provided in polyclinics).
Clause 3 of Decree No. 201 also provides as a medical service - diagnostic service.
Thus, it turns out that not only the treatment itself is considered as a service in the literal sense, but also such a diagnostic method as analysis.
I believe that from the above it follows that a taxpayer has the right to receive a tax deduction, as a medical service - diagnostic services, in particular, by the method of analysis, but subject to other conditions, in order to obtain a tax deduction established by the Tax Code of the Russian Federation.
Tax inspectorates indicate that Resolution N201 and the Tax Code of the Russian Federation itself do not contain a direct indication of this type of medical service, and therefore the taxpayer will have to defend this position. Also, you have the right to apply for official clarifications to the tax office.
As for the second part of the answer, according to paragraph 2. of Art. 2 "Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash cash settlements and (or) settlements using payment cards without the use of cash registers in case of rendering services to the population subject to the issuance of the appropriate forms strict accountability.
The procedure for approving the form of strict reporting forms equated to cashier's checks, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation. " Decree of the Government of the Russian Federation of 05/06/2008 N 359 approved the Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.
The Regulation says that organizations and individual entrepreneurs providing services to the population can independently develop and apply documents, equated to cash vouchers, intended for cash settlements and (or) settlements using payment cards without the use of CCP. Thus, it follows that documents (receipts, tickets, coupons, etc.) are drawn up on forms of strict reporting, which must contain all the details specified in clause 3 of the Regulations.
Sale and purchase agreement for an object of construction in progress and a land plot City ________ "__" ___________201_ We, gr. RF ___________________________________, __ _________ born in 19__, passport of a citizen of the Russian Federation __ __ [...] RF Law of May 29, 1992 N 2872-I "On Pledge" (with amendments and additions) (invalidated) RF Law of May 29, 1992 . N 2872-I "On Pledge" As amended and supplemented from: July 26, 2006, July 19, 2007, December 30, 2008, November 21, 6 [...]
During the medical examination at the polyclinic, I had to incur significant costs for the tests. Is it possible to receive a social deduction for personal income tax for these expenses and, if so, how? Do you need any other documents besides payment documents for this?
Eligibility for deduction
Subparagraph 3 of clause 1 of Art. 219 of the Tax Code of the Russian Federation provides for a social tax deduction for personal income tax in the amount of expenses for medical services provided by medical organizations and individual entrepreneurs carrying out medical activities. It is provided in relation to medical services specified in the list established by Decree of the Government of the Russian Federation No. 201 dated 19.03.2001 (hereinafter referred to as the List). The List includes services for diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and general (family) practice), including medical examination.
According to the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the Resolution of the State Standard of Russia dated 06.08.93 No. 17, laboratory analysis services refer to outpatient treatment services provided by polyclinics (code 8512000 "Outpatient treatment services provided by polyclinics and private practice "includes code 8512400" Laboratory tests provided in polyclinics "). Thus, since the delivery of tests is part of the medical services specified in the List, in relation to the costs of paying for tests, a social tax deduction for personal income tax, provided for in sub. 3 p. 1 of Art. 219 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia confirms that if medical services for the delivery of paid tests are included in the List, the taxpayer has the right to receive a social tax deduction in the amount of the costs incurred to pay for the tests (letter dated 04/27/2016 No. 03-04-05 / 24414).
Please note that on the basis of paragraph 3 of Art. 210 and clause 1 of Art. 219 of the Tax Code of the Russian Federation, a deduction is provided only in respect of income taxed with personal income tax at a rate of 13% (this, in particular, salary, remuneration under civil law contracts, income from property lease, etc.). In the absence of such income, the right to deduction does not arise. For example, pensioners whose only income is a pension cannot receive a deduction, since pensions for state pensions and labor pensions assigned in the manner prescribed by the current legislation are not subject to personal income tax (clause 2 of article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia from 07.08.2015 No. 03-04-05 / 45660).
The maximum deduction amount is 120,000 rubles. for a calendar year (clause 2 of article 219 of the Tax Code of the Russian Federation). At the same time, this amount also includes other social tax deductions listed in sub. 2-5 p. 1 of Art. 219 of the Tax Code of the Russian Federation (for training, payment of pension contributions under an agreement (agreements) of non-state pension provision and (or) voluntary pension insurance, as well as voluntary life insurance, payment of additional insurance contributions for a funded pension). If there is a right to several social tax deductions, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction.
Supporting documents
The Tax Code does not say which documents are required to confirm the right to deduction. In a letter dated March 21, 2016 No. 03-04-05 / 15472, the Ministry of Finance of Russia noted that on the issue of the list of documents confirming the actual costs of medical services provided, one should contact the tax office.
FTS of Russia by letter dated 22.11.2012 No. ED-4-3 / [email protected] sent to the subordinate tax authorities exhaustive lists of documents attached by taxpayers to personal income tax returns in order to obtain tax deductions. It follows from the letter that in order to provide a social deduction for the cost of paying for medical services, you need a copy of a treatment agreement with attachments and additional agreements to it (if concluded) and a certificate of payment for medical services (original). That is, if the contract was not concluded, one certificate of payment for medical services will be enough to receive a deduction. The Ministry of Finance of Russia confirms that the taxpayer has the right to exercise his right to receive a deduction by filing a personal income tax declaration and a certificate of payment for medical services to the tax authority (letter of the Ministry of Finance of Russia dated March 12, 2015 No. 03-04-05 / 13176).
The form of a certificate of payment for medical services was approved by order of the Ministry of Health of Russia No. 289, MNS of Russia No. BG-3-04 / 256 dated 25.07.2001. It is filled in by all health care institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership. The certificate is issued at the request of the person who paid for the medical services, upon presentation of payment documents confirming the payment. Note that the certificate must be issued not only when paying for services at the cash desk of a medical organization, but also when making non-cash payments for medical services through a bank (decision of the Supreme Court of the Russian Federation of 23.05.2012 in case No. AKPI12-487).
Thus, to obtain a certificate, you need to contact the polyclinic where the tests were taken and present payment documents confirming payment for the services provided for the tests.
How to get a deduction
The deduction can be provided by the tax inspectorate or the employer (clause 2 of article 219 of the Tax Code of the Russian Federation).
To get a deduction from the tax authorities, you need to submit a personal income tax return to the tax office at the place of residence after the end of the calendar year in which the costs of paying for the tests were made. Its form was approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected] The declaration can be submitted within three years from the year when the right to receive a deduction arose (letter of the Federal Tax Service of Russia for Moscow dated 06.26.2012 No. 20-14 / [email protected]). In addition to the above documents confirming the right to deduction, the declaration must be accompanied by the details of the bank account to which the tax authorities will return the excessively withheld tax amount. We also recommend that you have copies of your payment documents, as some tax offices require you to submit them.
You don't have to wait until the end of the year and get a deduction from your employer. To do this, you need to take a notification from the tax authority at the place of residence confirming the right to social tax deduction. Its form was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11 / [email protected] To receive a notification, you must submit an application to the tax authorities and attach documents confirming the right to deduct to it. When filling out the application (its form is usually given at the inspectorate), it will need to indicate the name, TIN and KPP of the employer who will provide the deduction. The notification is issued by the tax authorities within 30 days from the date of submission of the application and documents (clause 2 of article 219 of the Tax Code of the Russian Federation).
Then you need to apply for a deduction to the employer and attach the received notification to it. The employer will provide a deduction starting from the month in which the employee applied to him for it (clause 2 of article 219 of the Tax Code of the Russian Federation).