Deductible treatment for children 18 years of age. Child care tax deduction
Of the money spent by parents on the paid treatment of a child, the state can return a part in the form of paid income tax (personal income tax, which in Russia is 13%). It is possible to return part of the taxes paid only in a declarative manner - that is, only at the request of the parent who paid for the medical procedures, filed with the Federal Tax Service (FTS) in compliance with the rules established by law.
The existence and main points of using the deduction for children's treatment are stipulated in Art. 219 of the Tax Code (TC) of the Russian Federation. It belongs to the so-called social tax deductions- a certain category of spending on "social needs" that is not taxed. Social deductions are also applied to transfers to future pensions and immediate family members.
- A tax deduction can be obtained for paid treatment of a child provided on Russian territory. For medical services received and paid for Abroad, no deduction will be given.
- A parent can apply for a personal income tax refund only if he/she is employed and paid medical expenses. from their own funds(and not in the form of compulsory health insurance).
- You need to apply for registration at the department of the Federal Tax Service.
The maximum amount of all social tax deductions cannot exceed 120 000 rub. in year, not including deductions (they are counted separately). List of medicines and procedures, payment of which is not subject to taxes, .
In 2016, it became possible to apply for a tax deduction for the treatment and education of a child with an employer under a simplified procedure. This allows you to optimize the timing of obtaining benefits. On the other hand, it is not always convenient to apply for a deduction to the employer after each new check - sometimes it is easier to collect payment documents and take them to the tax office once.
Basic requirements for beneficiaries of the treatment deduction
A parent who has spent money on child care can report their spending to the tax office, and they will be given a deduction in the form of return of personal income tax already paid in the budget. In order to apply for a tax credit for treatment, certain conditions must be met. Among them:
- The deduction is given only working citizens whose income is deducted from income tax and who at the same time pay for treatment for children.
- Personal income tax refunds are not provided to those who are on the labor exchange, as well as to private entrepreneurs whose taxation principle does not provide for the payment of income tax (for example, when taxed under the simplified tax system or UTII).
- The parent applying for the deduction must be resident of the Russian Federation.
- Children under 18 may be relatives, adopted or wards. Also, the tax benefit applies to the treatment of one's own, parents and spouse.
- The deduction can be received for several children at the same time or in turn - the main thing is that the total amount does not exceed the limit established by law.
The legislation does not say that social deductions are alternative to each other, as well as with standard personal income tax deductions. That is, when determining the size of the tax base, this benefit can be used simultaneously with others:, pension, etc.
What treatments qualify for a tax deduction?
You can apply for a personal income tax exemption for various types of treatment, medical services, and purchased medicines. For all of the above, there is a special list approved by the state (Decree of the Government of the Russian Federation No. 201 of March 19, 2001).
In addition to treatment and medications, you can get a deduction for self-paying medical insurance on children. The following conditions must be met:
- The insurance contract should only provide for treatment.
- An organization providing insurance services must have a state license for this type of activity.
- The contract must be executed from a private person - a parent, and not from any organization.
List of medical services
You can receive a deduction for paid medical services if you meet several conditions:
- Medical institution, which provided them, operates officially (that is, there is a license) and is located on the territory of Russia. It can be a public or private institution, or an individual entrepreneur - the form of ownership does not matter.
- In a service agreement the payer is the person making the deduction, or his spouse (according to Russian laws, the income and expenses of the spouses are considered common).
Among the services for which the deduction is provided (according to the list approved by the Government of March 19, 2001 No. 201):
- Paid diagnostics and treatment on call Ambulance.
- Diagnosis, prevention, treatment, rehabilitation in conditions hospitals and clinics(including by a therapist or in a day hospital, conducting a medical examination).
- Services within the framework of sanatorium-and-spa treatment.
- Lectures and other events on sanitary education (sanitary and educational work).
List of medicines
Groups of medicines for the purchase of which you can receive a personal income tax deduction (for a complete list of names, see the list approved by Government Decree):
- painkillers, drugs for anesthesia, muscle relaxants;
- analgesics, non-steroidal anti-inflammatory drugs, drugs against rheumatism and gout;
- antihistamine medicines;
- preparations for the central nervous system (for insomnia, sclerosis, convulsions, psychotic disorders, drug addiction and alcoholism);
- antibacterial, antifungal and antiviral agents, antiseptics, vaccines;
- immunosuppressants, antitumor and hormonal drugs (including insulin);
- drugs that affect the blood;
- drugs for the treatment of the cardiovascular system, pressure correction;
- means for the gastrointestinal tract, kidneys and urinary tract;
- ophthalmic preparations;
- agents affecting respiration;
- medicines for the uterus;
- nutrient solutions, vitamins;
- some other types of drugs.
A deduction can be received for medicines if they have already been paid for by the applicant. It is important that medications are prescribed by a doctor officially, that is, according to a prescription with a special seal.
List of expensive treatments
You can get a deduction for paid expensive treatment only if it was received on the territory of the Russian Federation, and in the contract for payment for medical services, the applicant for personal income tax benefits is listed as the payer.
Among the types of treatment:
- surgical intervention for congenital anomalies in the development of a child, as well as for diseases of the circulatory system, respiratory and digestive organs, eyes, nervous system;
- endoprosthesis and other operations on the joints;
- implantation of prostheses, pacemakers;
- transplantation of organs and tissues;
- reconstructive and plastic surgeries;
- therapy of chromosomal and hereditary diseases;
- therapeutic treatment of thyroid tumors;
- therapy of diseases of the circulatory system, respiration, digestion, pancreas;
- treatment of malignant tumors, osteomyelitis, diabetes, burns;
- payment for dialysis, other procedures (more details can be found in the list).
Often expensive treatments require expensive expendable materials that the child's parents have to buy. On their purchase, you can also get a tax deduction, but only if the following conditions are met:
- The medical organization did not have the opportunity to purchase consumables on its own.
- The institution issued a certificate stating that without the purchase of these consumables, the provision of expensive medical care would be impossible.
To independently determine whether the treatment is expensive, you can look at a special code in the certificate of payment for services to be submitted to the tax authorities. If the code "2" is there, the procedure is expensive, if "1" - the usual one.
This status (expensive or not) is important in determining tax deduction amounts.
What is the tax deduction for medical treatment?
The amount of the tax deduction for the treatment of a child is determined after the calendar year in which the money was paid. He counts with actual costs incurred for medical services and medicines mentioned in special lists approved by the Government.
However, there are certain restrictions on the total amount of spending:
- The maximum amount of expenses per parent from which they are issued (for treatment, additional contributions to a funded pension or voluntary pension insurance) cannot be more than 120 000 rub. in year. In this regard, the maximum personal income tax refund cannot be more than 15,600 rubles. (120,000 x 13% = 15,600).
- In the specified amount do not count expensive treatments. They are considered separately, since the cost of even one such service can exceed 120 thousand rubles, so the maximum amount of these types of assistance is not limited at all.
- Applicant won't be able to get a refund greater than was transferred income tax from the salary. The latter amount is easy to calculate by multiplying the total salary for the year in which the treatment was paid for by 13%.
That is, the maximum income that is not taxed, in the general case, can be no more than 120,000 rubles. per year + the amount for expensive treatment. If the deduction is extremely necessary for the family, but for one parent it exceeds the specified amount, you can issue it to the other parent.
The tax refund will be especially significant with low incomes, where children often get sick.
An example of calculating a tax deduction
In 2016, N. paid 65,000 rubles for dental treatment for two children. The third child underwent an expensive complex operation, which cost the parents 300,000 rubles. For 2015, N.'s salary amounted to 550,000 rubles, personal income tax in the amount of 71,500 rubles was paid from her. In 2017, a man wants to apply for a tax deduction for the treatment of children. Other social deductions for the designated period are not issued.
The amount of the tax deduction for dental treatment will be equal to the money actually paid (65,000 rubles), which does not exceed a maximum of 120,000 rubles. in terms of social benefits. The operation performed on the child was included in the category of "expensive types of treatment", so there are no limits on the amount of deductions.
Then the total tax deduction for N. will be 65,000 + 300,000 = 365,000 rubles, and the return of personal income tax on it will be 365,000 x 13% = 47,450 rubles. Since N. paid more taxes in 2015 (71,500 rubles), a refund will be made to him in the form of the entire calculated amount of 47,450 rubles. (otherwise - in the amount of taxes actually paid for the year).
How to get a tax refund for treatment?
Unlike the standard child tax deduction, which is issued by the employer and is calculated monthly, the deduction for the treatment of children is accrued in a different way:
- It must be applied directly to Federal Tax Service(FTS) locally residence or stay, and this must be done at the end of the year in which the payment for the treatment was made.
- The treatment deduction is only on a declarative basis. That is, until the parent goes to the Federal Tax Service and writes a statement, he has nothing to count on.
Another way to get a tax deduction and personal income tax refund has appeared from January 1, 2016 thanks to the changes made to Art. 219 of the Tax Code. Now tax benefits can be issued not only through the Federal Tax Service, but also through the employer(tax agent). This is done in the following sequence:
- In the Federal Tax Service, you need to provide documents confirming the expenses for the treatment of children, and obtain confirmation of the right to a tax deduction. This is done immediately after the right to the benefit arises, and you don’t have to wait until the end of the year.
- The confirmation received is provided to the employer. On the basis of the document, the accounting department calculates wages already taking into account the deduction approved by the Federal Tax Service - that is, without withholding 13% personal income tax, until the entire amount of the deduction is exhausted.
That is, in any case, documents must first be submitted to the Federal Tax Service. But when applying for a benefit through an employer, forms 2-NDFL and 3-NDFL are not needed. This is a plus, because usually due to errors in these documents, difficulties arise with registration.
If the tax deduction issued by the employer is not exhausted by the end of the current calendar year, the rest of it can be received only through the FTS already in the new year. With a large number of expenses for treatment or filing documents for deduction directly at the end of the year, it is sometimes more convenient to collect checks and contracts in one folder and take them to the tax authority after the end of the next tax periodbypassing the employer. Although parents always have the right to choose.
When and for what period can I return the tax deduction for treatment
A deduction for medicine can be issued only for those years during which payment for medical measures or medications was carried out. The general sequence for obtaining personal income tax benefits for treatment is as follows:
- Medical services or medications paid for by the parent from own funds. Prescriptions, checks and payment orders are carefully stored.
- At the end of the calendar year, the parent submits an application and documents to the Federal Tax Service for a refund of personal income tax from the amount spent on children's treatment (for example, in 2017 data for 2016 are submitted).
- If the documents are collected correctly, within the prescribed period, the money is transferred to the details of the bank account indicated by the applicant in the application.
This process usually takes 2-4 months. The application is considered within 10 days, but then, within up to 3 months, the submitted documents are checked. After the decision is made, a written notification is sent to the applicant within 5 days, and within a month after that, the money from the return on personal income tax is transferred to the parent's card. It is possible that the amount is credited against future taxes (upon application).
You can apply for a deduction annually, or you can once every three years. The fact is that the statute of limitations for appeals of this kind to the Federal Tax Service is precisely three years. This is indicated in paragraph 7 of Art. 78 of the Tax Code of the Russian Federation.
For example, in 2017, documents for 2016, 2015 and 2014 can be submitted to the Federal Tax Service. But it is better not to delay this in the future, because the documents are lost, the legislation changes, and the applicant has more and more urgent cases.
When choosing the method of obtaining a tax deduction through the employer, you can only apply in the same year in which the money for treatment was paid. You can do this several times - for example, after each course of treatment.
What documents are needed to apply for benefits
It is better to submit documents to the local branch of the Federal Tax Service in person, at least for the first time. In the event of a shortage of something in the declaration or application, you can quickly correct the defect. Although you can send papers by mail in copies certified by a notary.
The following documents are required to process income tax deductions and refunds:
- parent's statement
- certificate from the accounting department on paid income tax (2-NDFL);
- tax declaration of the applicant (form 3-NDFL);
- confirmation of relationship with the child (his birth certificate);
- depending on the direction of medical expenses incurred:
- an agreement with a medical institution (or a prescription for a medicine in the form N 107-1 / y with a stamp "For the tax authorities of the Russian Federation", issued by a doctor);
- license of a medical institution or insurance company;
- a certificate confirming that the services have been paid;
- documents confirming the applicant's expenses for medicines or services (payments, checks);
- an agreement with an insurance company or a policy (when returning for insurance);
- details of the account to which the money will be transferred.
The fastest way is to file a 3-NDFL declaration through online services and programs. Self-filling will take 15-20 minutes, you just need to choose a free resource and first get a 2-NDFL certificate from the accounting department at work. A convenient program for filling out the document is provided on the website of the Federal Tax Service.
Tax deduction for child dental treatment (documents)
Dentistry refers to procedures that are provided as part of outpatient care. That is, for paying for dental procedures, you can also get a tax break. In order to receive a deduction, the parent must comply with all the requirements above: work officially, be a resident of the Russian Federation, carefully collect supporting documents.
Dental treatment includes:
- prosthetics;
- installation of braces and other orthodontic systems for a child;
- removal, filling, as well as other types of preventive, therapeutic and surgical services.
The person who pays for the treatment and will apply for the deduction must keep all documents confirming the fact of payment for dental care for the child. Naturally, the return of personal income tax is carried out only for paid services, and only for those that the parent paid for!
Receiving a tax deduction for treatment is available:
- People who are citizens of the Russian Federation.
- The deductions equal to 13% of the profit received are made by the applicant to the state treasury.
- Recipients have a stable taxable income.
- Emancipated citizens who have reached the age of majority.
You need to prepare for receiving a refund in advance, when the treatment has just begun or is already in progress.
In practice, the return of funds spent on the treatment of a working taxpayer is made in the amount of 13% of the total amount spent. This is stated in Art. 219 of the Tax Code of the Russian Federation. According to the text of the article, only adult working citizens or parents of children under 18 years of age can count on the return of funds. Therefore, we should talk about a child who has reached the age of majority as an adult and the execution of all documents should not be made on him.
Reasons for refusal and how to deal with them
Due to the fact that an unreasonable refusal is a violation of laws by representatives of the Federal Tax Service, there must be justified reasons for rejecting documents. Can be denied in the following cases:
- Incomplete package of documents.
- Fake or invalid documentation used.
- The applicant did not receive personal income tax transfers in the amount of 13%.
- Refund limits set by law have been exhausted.
- Medicines or medical care is not included in the special list.
- The applicant did not pay for the treatment himself.
- An attempt by the applicant to return the funds of people who are not in parental or marital relations with him.
If the applicant corrects the defects found that caused the refusal, he can re-apply for payment without the need to re-collect documents. In this case, the time of consideration of the request changes from the very beginning.
For an adult child, there is no opportunity to take advantage of the tax deduction if he did not work and is not a personal income tax payer. Parents also cannot claim a tax deduction for the treatment of a child over 18 years of age. The only way to receive such compensation from the state is to take out paid medical insurance. When teaching a child at the daytime department of a university, parents can take advantage of the education tax deduction.
There are clear restrictions on the age and status of the patient. It is allowed to issue a tax deduction for the treatment of a child:
- native, adopted or ward;
- under 18 years of age.
Both conditions are mandatory. We conclude: if the child is already an adult, it will not be possible to return 13% of the costs of his treatment. The Ministry of Finance substantiates this position of the legislator in letters from, from. In them, the department refers to paragraph 1 of Art. 54 of the Family Code of the Russian Federation, which sets the age up to which a person is recognized as a child.
Example 1
The Istomins have two sons, aged 14 and 19. In 2017, my father paid for a comprehensive examination at the medical center for both of them. I spent 16,700 rubles on each. In 2018, the man applied to the tax office for a personal income tax refund. The Federal Tax Service recognized expenses only for the youngest son, since the eldest was already an adult at the time of treatment. The refund amounted to 2,171 rubles.
How to get a tax deduction for the treatment of a child
Example 3
Tatyana's minor daughter is disabled. In 2017, a woman spent 589,400 rubles on her treatment. The hospital issued a certificate with the code "2". This means that all expenses are deductible. In 2017, Tatyana earned 531,300 rubles. Only with this money she has the right to return personal income tax.
As a result, Tatyana received not the maximum possible 76,622 rubles. (13% of 589,400), but only 69,069 rubles. (13% of income received). Unused balance is not carried over to other periods. When Tatyana's daughter becomes an adult, the woman will lose the right to apply for a deduction for her treatment.
Stepfather's treatment tax refund
As follows from the provisions, both natural parents and adoptive parents or guardians are entitled to return the tax deduction for the treatment of a child. It follows that the stepmother or stepfather cannot do this.
Example 4
Marina has a son, Artem, from her first marriage, who lives with her and her second husband. The stepfather did not adopt the child. Marina is on maternity leave with her youngest daughter and has no income. In 2017, Artem underwent a paid operation. However, neither Marina nor her spouse is entitled to receive a deduction for the costs incurred for treatment. Marina did not pay personal income tax, and her husband, although he works, is not Artyom's own father.
Tax deduction for medicines per child
In addition to paying for the treatment itself, you can also recover the tax from the expenses incurred for the purchase of medicines. Its procedure is the same: either through the tax, or from the employer.
The confirmation is:
- an original prescription issued by a doctor with a tax stamp;
- medicine checks.
Example 5
When Oksana's daughter fell ill, she decided to treat her with expensive medicine, which a friend advised her. The product was sold in a pharmacy without a prescription. Oksana decided to reimburse the expenses for the purchase of medicines at the tax office. The Federal Tax Service refused the deduction, since the woman did not have a properly executed prescription from the attending physician.
Results
- A deduction for the treatment of a child is provided strictly up to the age of majority.
- Natural parents or legal adoptive parents/guardians are entitled to receive it. Other persons (stepfather, brothers / sisters, grandfathers, etc.) do not have such an opportunity.
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Russian legislation provides for certain benefits aimed at supporting families with children. One of them is a tax deduction, namely the return of part of the material costs of providing medical care to their own children by parents working (employees) under an employment contract.
The ability to use this option of preferential concessions directly depends on type of paid medical procedure and the age of the child must not exceed 18 years of age.
The concept of a tax deduction for the treatment of a child and its size
The Tax Code of the Russian Federation implies a procedure for the return of funds spent on medicines and medical procedures.
The tax deduction is the portion of income that is not subject to taxation. Every parent in our country provided that he works or serves under a formal employment contract, can return the money spent on the treatment of his own child in the amount of income tax from this amount. In 2018, this tax fee is 13%.
The maximum possible amount spent on the treatment of a child, 13% of which can be returned, is 120,000 rubles. From this it turns out that the maximum amount of income tax refund will be 15,600 rubles.
What medical services and drugs are included in the benefit list
Government Decree No. 201 of March 19, 2001 contains a list of basic and additional medical services that fall under the preferential deduction for the treatment of a child.
The document contains the following list of additional conditions for the return of funds, namely:
- The contract of the insured child must necessarily contain the names of medical procedures, additional services are allocated in a separate article and are not taken into account in the general calculation;
- A medical institution providing medical services must have a license to carry out such activities;
- The agreement must necessarily contain reliable data of the taxpayer (an agreement concluded on behalf of charitable foundations is not subject to calculation);
The receipt of payment for medical services must contain data identical to reliable information about the taxpayer.
Medications
Government Decree No. 201 also regulates the list of medicines and medicines, the purchase of which is included in the list of expenses for the treatment of a child subject to return.
The practice of returning material costs shows that it is better to get a list of medicines used in the treatment of a child in advance. All medical procedures must also be necessarily confirmed by the attending doctor (required are prescriptions issued by a specialist, certified by the seal of the medical institution).
Registration of deduction, list of documents
Unlike, which is issued by the employer and accrued every month, the tuition deduction must be filed with the Federal Tax Service at the place of residence (or stay). Until the application is submitted, there will be no refund. To return personal income tax for the treatment of a child, you must prepare the following package of documents:
- Receipts confirming the purchase of medicines and medicines;
- Prescriptions issued by the attending physician and certified by the seal of the medical institution (form No. 107-1u);
- The insurance contract and its photocopy, confirmed by the signature of the applicant;
- Photocopies of the medical policy and license of the insurer (a copy of the license is not required if medical services were provided by a registered legal entity);
- A contract for the provision of services between two parties (written confirmation from the Ministry of Health, if required);
- Birth certificate of the child (documentation of guardianship if necessary);
- Receipts for payment of medical services.
The parent of the child, who is a taxpayer, will have to convince the tax authorities of the intended use of the funds spent on the treatment of their child.
How to use the deduction, and for what period of time it is available
The entire procedure for the return of funds for the treatment of a child under the age of 18 consists of the following steps:
- Collection and submission of the necessary package of documentation to the tax authorities at the place of residence (certificate of income form 2-NDFL, contract for the provision of medical services, receipts for payment, current account);
- Based on the collected documents, it is necessary to issue an application in the form of 3-NDFL for further submission to the tax authorities (the declaration can be filled out directly both at the tax office itself, and you can do it yourself, for example, using an online calculator on the Internet);
- Implementation of verification activities on documents in the tax office (desk audit);
- Transfer of funds to the current account provided by the taxpayer.
Reimbursement for child care is available for the time period for which payment was made. Compilation and submission of income tax return, as well as refunds are available from the beginning of the year following the year in which the treatment was performed.
You can use the tax deduction for a period equal to the previous 3 calendar years. The period of time, starting from the submission of the necessary package of documents to the tax office to the payment of funds, is 2-4 months.
Reimbursement for dental services
Medical procedures with the teeth and oral cavity of a child are included in the list of medical procedures for which a tax deduction is possible. You will be able to receive compensation only if the services were provided in a licensed institution, and all prescriptions and receipts for payment were preserved.
The list of dental services includes:
- Preventive measures with the oral cavity;
- Extraction of teeth and installation of dentures;
- Installation of orthodontic means and braces.
Example of tax deduction calculation
In June 2018, citizen Smirnov A.S. turned with his 9-year-old son to a paid clinic in order to carry out a number of medical procedures in the amount of 35,000 rubles.
This citizen has an official place of work and is registered under an employment contract. His average monthly salary is about 60,000 rubles, and the amount of income tax paid for 2018 was 92,000 rubles.
Based on the fact that the age of his son has not reached the age of 18, Smirnov A.S. has the right to take advantage of the tax deduction for paying for medical procedures. The calculation will look like this:
35000 x 13% / 100 = 4550 (rubles)
The resulting amount much less than the amount of income tax paid so it must be returned to 100% size.
The article considered the main list of issues related to the tax deduction for the treatment of a child under the age of 18 years. This benefit is valid for citizens of the Russian Federation who have children and work (employees) in accordance with an official employment contract. Treatment costs include not only the payment for medical procedures, but also certain types of drugs and medicines, as well as payment for voluntary health insurance services. The entire tax refund procedure is regulated by the Tax Code of the Russian Federation, namely Article 219 of the Tax Code.
If you had to turn to the services of paid medicine to pay for the treatment of children, then you need to know that it is possible to return part of the money by issuing an income tax refund. In our article, you will learn how to get a tax deduction for the treatment of a child. We will tell you what the conditions for the tax refund are (the age of the child (under 18 years old, over 18 years old)), what documents are needed, for whom to draw up an agreement, how to fill out a 3 personal income tax declaration, what are the features of the deduction for dental treatment for a child and how to return the money (13 percent ) for the treatment of a child with the full cost of medical services.
How much can be returned for the treatment of a child?
The answer to the question “Is there a deduction for the treatment of children?” gives article 219 of the Tax Code of the Russian Federation. - this is a decrease in the taxable base (income), in connection with this, personal income tax (13 percent of the base) is reduced. And the difference between the tax transferred to the budget and the personal income tax calculated in this way is returned to the taxpayer. If you decide to receive a social deduction for the treatment of a child (also applies to social deductions), then you need to know what the cost of treating a child will be 13 percent of the cost of medical services and medicines. Those. how much money you can get back, you can easily calculate. But there are some limitations, which we will dwell on in more detail. The amount of the deduction for the treatment of a child depends on the following factors:
- The amount of your income. The return of personal income tax for the treatment of a child cannot exceed the personal income tax transferred to the budget, i.e. You will not be able to recover more tax than was withheld from your income. But at the same time, it is possible to return 13 percent for the treatment of a child in full - more on that in. You should also know that the rest of the deduction for treatment for the next year.
- Are medical services expensive or not. If the treatment is expensive (passes through), then the return of personal income tax for the treatment of a child will be 13% of the total cost of medical services. In another case (expenses for), you can return 13% of the amount of treatment, but not more than 15,600 rubles. (13 percent of 120,000 rubles). For medical services that are not related to expensive treatment, a tax deduction limit of 120,000 rubles is set. It should be noted that in order to classify medical services as expensive, it is not important, but whether the treatment is included in, approved by the state.
- Are you going to receive a deduction for your treatment and / or treatment in addition to the tax deduction for the treatment of a child: , as well as a deduction for education. As mentioned above, the amount of the deduction may be limited. And, if you plan to return income tax for the treatment of several family members, it may not be possible to return 13 percent for the treatment of a child from the entire cost.
What do I need to deduct for the treatment of a child?
The conditions for reimbursement of personal income tax for the treatment of a child are as follows:
- The medical institution has a license for medical activities issued in accordance with the laws of the Russian Federation (impossible);
- The statute of limitations for receiving a tax deduction has not passed (more on this below);
- In the year when the payment for the treatment of the child was made, one or both parents (if each parent receives a deduction) had an official one, from which personal income tax was transferred to the budget;
- Child under 18 years of age;
- Everything necessary was provided to the tax office;
- The child may be a parent, adopted or under guardianship. The deduction can be received by one of the parents or both. Grandparents, aunts, uncles and other relatives cannot receive a deduction for the treatment of a child (see below for the possibility of a refund of 13 percent for the treatment of a wife's child by a stepfather).
The statute of limitations for the deduction for the treatment of a child
Let's determine for what period you can get a tax deduction for the treatment of a child, i.e. What is the statute of limitations for a deduction? It is 3 years, i.e. the period for which you can apply for a tax refund for the treatment of a child is the last 3 years (a separate package of documents is submitted for each year). At the same time, you can receive a deduction for the treatment paid for this year within 3 subsequent years. More on this in.
According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for a set-off or a refund of the amount of overpaid tax may be filed within three years from the date of payment of the specified amount. In the case of a deduction on the verge of missing the statute of limitations, an application for a refund of the amount of overpaid tax must be submitted simultaneously with the declaration and other documents, without waiting for the end of the desk audit.
How to get a tax deduction for the treatment of a child?
Let's talk about how to apply for a tax deduction for the treatment of a child. There are several options:
- Through the tax office. Documents can be submitted to the IFTS in person or through a representative (by proxy). You also have the right to use the electronic tax service.
- . You will also have to apply to the IFTS, but in this case there is no need to fill out a 3 personal income tax declaration. This method also has its drawbacks.
Suppose you have chosen the “through tax” option to reimburse personal income tax for the treatment of a child. Documents must be submitted to the IFTS at a certain date after this will begin, which will take several months. If there are no questions, the money will be transferred to the account specified in the application for a refund.
Can I get a tax deduction for treating a child over 18?
Often parents, when paying for medical services to their son or daughter, ask about the tax deduction for the treatment of the child, “up to what age can it be issued?” In accordance with the law (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation), only a tax deduction for the treatment of a child under 18 is possible, i.e. It will only be possible to issue a tax refund for medical services for minor children. And even if the child studies and does not work, is a full-time student, the income tax refund for the treatment of a student's child over 18 years old is not possible (unlike the standard deduction for children, where a refund is made for a child under 24 years old if he is a student, cadet, full-time student).
Because parents cannot receive a tax deduction for the treatment of a child over 18 years old (see also Letter of the Ministry of Finance of the Russian Federation of 10.06.2011 N 03-04-05 / 7-423, Letter of the Ministry of Finance of the Russian Federation of 10.19.2017 No. 03-04-05 / 68273), adult children themselves can do this. To do this, as the employees of the Ministry of Finance advise, it is necessary to get a job or rent out your property, thereby receiving income taxed at a rate of 13 percent (Letter of the Ministry of Finance of the Russian Federation dated 01.10.2014 N 03-04-05 / 49120).
It should be noted that the right of a father or mother to receive a deduction for the treatment of a child is limited to the moment the son or daughter reaches the age of 18 (Letter of the Ministry of Finance of the Russian Federation dated October 21, 2011 N 03-04-05 / 5-767), i.e. talking about the possibility of issuing a tax deduction for the treatment of a child “up to 18 years of age inclusive” is fundamentally wrong.
The law provides for the possibility of obtaining a tax who has not reached the age of 24.
Can I get a tax deduction for the treatment of a child on maternity leave?
If a woman who is in wants to apply for a refund of income tax for the treatment of a child, then, because. she does not have income from which 13 percent is withheld in the form of tax, she herself will not be able to receive a deduction for treatment. Here it should be clarified that if the costs of paying for medical services to the child passed in the year when the woman worked and received a salary from which the tax was transferred, then it will be possible to return the money for the treatment of the child.
If it is impossible to make a deduction for a mother on maternity leave, then his father can collect documents for a tax refund for treating a child and issue a deduction for himself (if he is officially employed).
Documents for a tax deduction for the treatment of a child
A prerequisite for a social tax deduction is the submission to the IFTS of correctly executed documents according to the list. Let's decide what documents are needed to return the tax for the treatment of a child:
- certificate of income 2 personal income tax (we receive at work);
- tax (we fill in ourselves);
- (issued by a medical institution);
- agreement with a medical institution (copy);
- checks (copy) to confirm the expenses for the treatment of children;
- medical institution (copy, issued by a medical institution);
- for medicines (for a child);
- birth certificate of a son or daughter (copy);
- marriage certificate (if the spouse paid for the treatment of the child);
- an application for the refund of the amount of overpaid tax (indicating the details of the account for transferring money);
- just in case, grab a copy of your passport (for the taxpayer), TIN.
The tax office may also ask for original documents, bring them along with copies.
Deduction for the treatment of a child: for whom to draw up a contract?
The contract for the treatment of a child indicates the name of the patient, as well as the name of one of the parents of the child who pays for this treatment. It does not matter which of the parents will issue a tax refund. To the question “how to get a tax deduction for the treatment of a child, if the contract is for mom, but dad paid,” you can answer that any of the parents has the right to return personal income tax, as well as both of them,. This is due to the fact that the property acquired by the spouses during the marriage is their joint property. That is why you have the right to make a personal income tax refund for the treatment of a child if the contract is drawn up for a spouse (Letter of the Ministry of Finance of the Russian Federation dated March 21, 2011 N 03-04-05 / 7-163). This becomes relevant when, for example, a contract for the treatment of a child is drawn up for a wife who is on maternity leave. In this case, the husband, the father of the child, can take care of the tax refund. It should be noted that the marriage must be officially registered.
Certificate of payment for medical services for a child
Can a stepfather get a tax deduction for the treatment of his wife's child?
A tax deduction can be obtained for the treatment of children under 18 years of age (including adopted children), as well as wards under 18 years of age. If the stepfather did not adopt the child, then he is not entitled to a deduction for the treatment of his wife's child.
How to get a deduction for the treatment of a child if checks are not kept
Example. The woman spent 160,000 rubles for dental treatment, tests for her son and daughter. Because treatment is not expensive, then you can return the tax only from 120,000 rubles. In order to receive a tax deduction for the treatment of a son and daughter in full, it is possible (the amount of more than 120,000 rubles) to be attributed to the husband.
Declaration 3 personal income tax for the treatment of a child
To receive a tax deduction for treatment, you must complete the 3-NDFL declaration form, valid in the year in which you received income and paid for treatment.
To fill out the declaration of 3 personal income tax, you will need the documents that you collected for the refund of the tax for the treatment of the child, in particular, a certificate of payment for medical services.
The deduction for the treatment of children under 18 years of age (expenses) must be shown on sheet Appendix 5 "Calculation of standard and social tax deductions, as well as investment tax deductions established by Article 219.1 of the Tax Code of the Russian Federation" in different fields depending on the service code specified in the certificate about paying for medical services:
- Expenses for in line 3.2 "Amount paid for medical services (excluding expenses for expensive types of treatment) and medicines for medical use." It also reflects the amount of checks for medicines for children.
- Expenses for in line 2.3 "Amount of expenses for expensive types of treatment".
An example (sample of filling out) of the 3 personal income tax declaration for the treatment of a child is located.
Tax deduction for dental care
Often, parents have to pay for dental services for children, which are quite expensive in private clinics. This can be orthodontic treatment (installation of braces, trainers, caps), therapeutic dentistry (installation of fillings, fluoridation, silvering, etc.), removal of a milk tooth, etc. You are entitled to a tax refund for a child - a refund of 13 percent of the cost of dental treatment. How to get a tax deduction for dental treatment for a child, what documents are needed - more on this above (you need to collect the same documents as for any other treatment).
If you paid for the installation of braces for a child, then you should file a tax for the child due to the high cost of this dental service (the price can vary from several tens of thousands of rubles to several hundred thousand). You can read about whether this treatment is included in the list of expensive treatment in dentistry.
For what treatment of a child can I get a personal income tax deduction?
Parents can recover money for the treatment of their child by issuing a deduction for medical services, including for:
- dental treatment (installation of braces, filling, caries treatment, fluoridation, appointment with a pediatric dentist, etc.),
- purchase prescribed by a pediatrician,
- purchase of vaccines (paid vaccination),
- reception of doctors (pediatrician, doctor of narrow specialization, etc.),
- examination, (ultrasound, MRI, X-ray, etc.),
- surgical operations,
- (treatment in a sanatorium),
- payment for a contract for the medical care of a child (for example, a contract for the medical management of a child up to a year),
- purchasing a VHI policy for a child,
- other treatment.
It is not customary to save money on the health of children, so often parents pay far from cheap medical services for their children. But to return part of the money spent, the registration of a tax deduction for the treatment of a child will help. From our article, you learned what is needed for a tax refund, what age - up to how many years you can get a deduction, what documents are needed, how to fill out a 3 personal income tax declaration, and also how to make a tax refund for the treatment of a child in full.
Ralenko Anton Andreevich.