Receiving a social deduction for treatment. Medical Reimbursement: A Detailed Overview and Important Details
Employed citizens who receive wages from which 13% of personal income tax is withheld are entitled to a refund income tax for dental treatment.
But this procedure has its own characteristics. And in this article we will analyze:
- who can and who cannot receive a tax deduction;
- What is the maximum amount that can be returned?
- what is included in the usual and expensive treatment;
- what documents need to be collected for income tax refund;
- what further actions need to be taken to return part of the money spent.
The main stages of registration of the deduction for dental treatment
At the first stage, you need to collect documents, a detailed list can be found in this article.
At the next stage, the collected documents are submitted to the tax authorities. This can be done in person or sent by mail. If the documents are sent through an official representative, which is also legal, then he must have a notarized power of attorney.
Deadlines for the submission of documents for deduction by the taxpayer
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It is very important not to miss the deadlines for submitting documents. For receipt social deduction a citizen has the right to submit documents within 3 years.
For example, if the service was received in 2018, then documents can be submitted in 2019, 2020 and 2021. Who did not have time - he was late ... Later, it will not be possible to return the money.
The deadlines for submitting documents during the year are not limited: you can submit a 3-NDFL declaration both at the beginning of the year and at the end. Accordingly, the sooner the taxpayer submits the declaration, the sooner he will receive compensation.
Deadlines for consideration of an application for a deduction
The declaration is submitted to the Inspectorate at the end of the year in which the treatment took place. The application of a citizen is considered by the tax authorities within three months. During this period, a desk audit is carried out. And based on its results, either a positive or a negative decision is made.
With a positive decision, within 1 month, the funds are transferred to the citizen to the specified bank account. In case of a negative decision of the tax authorities, a citizen has the right to file a complaint with the highest tax authority or court.
However, if a taxpayer wants to receive a tax deduction for dental treatment through their employer, they can do so in the same year in which they received the services. But going to the tax office cannot be avoided, but after a month there is an opportunity to receive a benefit and stop paying personal income tax for a certain period.
If you need help in filling out a 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this
Every working citizen of the Russian Federation can receive a social tax deduction. Refunds for treatment are made in accordance with the legally approved procedure. However, the amount spent on medical services, should not exceed 120 thousand rubles.
Normative base
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The right to receive 13% of the amount spent on treatment and medicines is fixed.
On its basis, citizens who are officially employed and deduct income tax from their wages can cover medical expenses.
Who can receive and for whom?
Income tax refund is due:
- citizens employed in accordance with the Labor Code of the Russian Federation;
- their husbands and wives;
- minor children;
- parents.
Provided that the documents for payment for treatment are issued to a person who wants to receive a tax deduction.
For myself and my spouse
In this situation, an agreement with a medical institution can be drawn up for any of the spouses. This is due to the fact that the incomes of both family members, in accordance with the Family Code of the Russian Federation, are joint property.
For a child
The return of personal income tax for the treatment of a child is provided in the following cases:
- until the age of majority;
- after 18 years in the treatment of a disabled child.
Documentation is formatted in a similar way.
For retired parents
It is difficult for a non-working pensioner to get part of the funds for treatment back, so their children can do it.
Is it for non-working pensioners?
Officially no, it's not allowed. Non-working pensioner does not pay the state 13% of his salary, and therefore cannot claim their return.
The situation changes only if other income subject to income tax is received.
For what types of services?
A tax deduction for treatment can be issued if a number of conditions are met:
- An organization providing medical services is located on the territory of the Russian Federation and has a license for its activities.
- Medical manipulations are included in a special list approved by the Decree of the Government of the Russian Federation.
- The medicines were purchased on the prescription of a doctor and are also on the approved list.
Tax refund is also possible upon registration of VHI. IN additional insurance only medical procedures should be included.
Basic conditions
The main services for which funds can be returned:
- emergency;
- treatment, diagnostics and rehabilitation on the basis of a polyclinic;
- treatment, diagnostics and rehabilitation on the basis of a day hospital;
- treatment, diagnostics and rehabilitation on the basis of a hospital;
- conducting a medical examination;
- treatment, diagnostics, rehabilitation and education on the basis of sanatorium-and-spa institutions;
- purchase of medicines.
Dental treatment and prosthetics
Reimbursement of the cost of treatment and prosthetics is carried out according to the general scheme, as well as the installation of a bracket system.
Sanatorium-resort service
The 13% refund is for treatment only.
Other services of health-improving complexes, travel expenses and other expenses are not subject to reimbursement.
Expensive medical services
The statutory limit on the amount of tax refunds for expensive treatment does not apply. For this category of medical services, 13% can be received in full.
Expensive services include:
- surgical treatment of congenital anomalies;
- treatment complex shapes diseases of the circulatory system by surgery, including the use of expensive equipment;
- surgical treatment of complex diseases of the respiratory system;
- surgical treatment of severe deviations of the organs of vision, including the use of a laser;
- treatment of complex diseases and deviations of the digestive system, joints, etc. through surgical intervention;
- endoprosthetics, transplantation, implantation;
- reconstructive plastic surgery;
- treatment of hereditary chromosomal diseases;
- treatment of severe phases of diseases in children;
- treatment of complex diseases, including oncology;
- nursing premature babies;
The organization conducting medical procedures must issue a specialized certificate.
Payment for medicines
Receipt Money for medicines is possible if:
- they are included in the official list;
- prescribed by a doctor (prescriptions available);
- must be acquired in the process of expensive treatment (for this category of drugs).
They should be purchased only in specialized pharmacies licensed for this type of activity.
Other
The deduction is also made for the purchase of a VHI policy, if the standard conditions for paying for medical services are met.
For what period?
You can receive funds only for a certain time:
- For the period in which the treatment was actually carried out.
- You can only apply for the next calendar year.
- Only for the last 3 years.
Tax deduction for medical treatment in 2019
How to get money back in 2019? The procedure for obtaining and processing has not undergone any significant changes. In 2019, the declaration for the previous year 2016 is submitted.
step by step algorithm
Refunds for treatment are carried out in several stages:
- It is necessary to collect all documents.
- Fill out a tax return in the form of 3-NDFL on your own or with the help of specialists.
- To write an application.
- Send the entire set of documents to the authorized body.
- Expect a response.
Required documents
To apply to the Federal Tax Service, it is necessary to collect all the papers confirming the fact of treatment and payment for medicines.
Main List
Regardless of the type of medical services, the following documents are required:
- the passport;
- tax return(3-NDFL);
- certificate of employment on income (2-NDFL);
- an agreement concluded between a citizen - the recipient of the service and a medical organization;
- checks and certificates confirming the fact of payment.
It will be impossible to receive money without checks. If receipts are lost or faded, you must bank statement from the account.
Additional list
If you need to receive a tax deduction for paying for the treatment of another person, you will need to provide:
- birth certificate of the child (to return funds for the treatment of children);
- marriage certificate (if the funds were spent on the treatment of the spouse);
- birth certificate of the citizen himself (when paying for services for parents).
In other cases:
- certificate confirming the fact of expensive treatment;
- voucher voucher to the sanatorium;
- a copy of the VHI policy or a copy of the contract;
- prescription for medicines.
Sample Application
Sample help to get tax deduction:
How to fill out a Z-NDFL declaration?
To receive a refund for treatment, you must fill out title page, sections 1 and 2, sheets A and E1. A table will help you make a declaration.
Title page | Line name | What data needs to be entered |
TIN | number of issued certificate | |
correction number | for primary feed "0" | |
the year in which the costs were actually incurred | ||
the code | 760 | |
information about the payer | passport details | |
passport details | passport details | |
status | 1 | |
location | address of actual residence | |
data validity | date, signature | |
1 | 10 | 2 |
20 | KBK | |
30 | OKTMO | |
50 | amount claimed | |
2 | 10 | income received during the specified year |
30 | taxable amount | |
40 | tax deduction | |
60 | base | |
70 | payable | |
80 | withheld | |
140 | return from the budget | |
BUT | 10 | bet (13) |
20 | 02 | |
30 | TIN of the employer | |
40 | checkpoint | |
50 | OKTMO | |
60 | full legal name of the company (employer) | |
70 | total income for the year | |
80 | taxable | |
90 | accrued | |
100 | withheld | |
E1 | 140 | target costs |
170 | total amount funds spent (within 120 thousand rubles) | |
180 | deduction | |
190 | total deduction |
In the given example of filling out the declaration, the standard data of citizens of the Russian Federation employed in enterprises are taken into account.
Samples of filling declarations:
Size
Reimbursement amount for treatment:
- cannot be more than the paid income tax;
- calculated based on costs.
Minimum and maximum amount
The maximum deduction is limited to the amount from which 13% is deducted. It is 120 thousand rubles. That is, you can return only 15,600.
This limit does not apply to expensive treatments. There is no minimum limit.
How to calculate?
To find out from what amount the deduction will be calculated, you need to look at the income tax paid by the employer in the 2-NDFL certificate.
It should not be less than the cost of treatment multiplied by 13.
Help 2-NDFL
Calculation example
Dmitry Ivanovich is a hired employee. In 2016, he had an earnings of 500,000, tax and they amounted to 62,000.
In total, the employee spent 140,000 rubles on treatment. This is more than the upper limit of the deduction, so it will be calculated based on 120,000. 13 * 120,000 = 15,600, which is maximum size payments.
Contacting an employer
Since 2016, it has become possible to receive a tax deduction through the employer without waiting for the end of the tax period.
For this you need:
- write an application to the tax office to confirm the right to a deduction;
- prepare documents;
- get a paper on the right to social benefits;
- provide the entire package of papers to the employer.
How to apply?
You can issue a refund for treatment by a personal visit to the Federal Tax Service or through electronic document management.
Personal visit
In order to apply for a tax deduction through the Federal Tax Service, you must:
- appear in person at the office of the place of registration;
- prepare all documents and their copies;
- forms for writing a request for a refund and bank transfer can be requested on the spot;
- provide the entire package of papers to the inspector.
Through public services
How to get a tax deduction through an electronic portal:
- go to your personal account;
- in the catalog of services, select "Taxes and finances" - "Filing a declaration";
- form a 3-personal income tax form;
- wait for an answer.
Deadlines for submission and receipt
The declaration is submitted in the year following the reporting year.
Payments are made for the last 3 years.
Verification of documents provided by citizens takes 3 months. If no violations are found, then after another 30 days the funds will be transferred to the account declared by the recipient.
Subtleties and nuances
In granting a tax deduction, there are many issues that are regulated by separate articles of the Tax Code of the Russian Federation. Some points need to be correctly interpreted.
Is it possible to issue a decree?
During sick leave due to childbirth (maternity leave) and parental leave, a woman does not have income from which income tax is paid. This means that she cannot receive a deduction for treatment during her stay on maternity leave.
But:
- A spouse can issue a refund of income tax for paid childbirth.
- A woman has the right to a refund for the year preceding the decree (for example, for paid pregnancy management).
Are analyzes included in the calculation?
The delivery of tests refers to the diagnosis of diseases, which is included in a specialized list. Tax refund is carried out on a general basis.
Is it possible to get for the treatment of animals?
No you can not. Animals are legally owned by the owner.
Will they pay if I was treated abroad?
Refund of income tax for treatment is carried out only when receiving medical services in the territory of the Russian Federation.
Is it for a sole trader?
If an individual entrepreneur is not an income tax payer, he is not entitled to a deduction. If personal income tax is paid in the standard mode, an individual entrepreneur will be able to receive a tax deduction on a par with individuals.
Is it possible to receive a deduction for treatment and an apartment at the same time?
Can. Maximum amount from which the deduction will be made will remain unchanged - 120,000. If threshold value exceeded, the deduction is calculated in equal shares.
A tax deduction for treatment can be received by any citizen of the Russian Federation who contributes to the state budget income tax.
The maximum amount for 1 year is 15,600. It is necessary to submit a declaration in the next year after the year of treatment. You can get a personal income tax refund not only for yourself, but also for the treatment of parents, spouse, minor children.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
- All cases are very individual and depend on many factors. Basic Information does not guarantee that your problems will be solved.
Therefore, FREE expert consultants are working for you around the clock!
Often we hear that the taxes collected by the state are used to improve our lives, that is, they return in the form of demons. paid services(medicine, education), receiving pensions, subsidies, compensations, etc. At the same time, each of us can really improve our lives by receiving personal income tax (PIT) withheld from our income.
Every person who earns income in the territory Russian Federation, is a payer of personal income tax.
For individuals - tax residents Russian Federation, personal income tax is also withheld from income received outside the Russian Federation.
You can reduce taxable income by taking advantage of a tax deduction, which refers to the part of income received that is not subject to tax. There are few such deductions and they are divided into four groups: standard, property, professional and social deductions.
Standard deductions are provided at the place of work at the request of the person. These include:
a) deductions granted to the person himself; the amount of the deduction depends on the categories into which taxpayers are divided (the list of categories is given in Article 218 of the Tax Code of the Russian Federation);
b) deductions provided to parents, guardians, trustees, adoptive parents, spouses of the adoptive parent for each child.
If for some reason a person could not take advantage of these deductions at the place of work, then he can do this through tax office at the end of the year.
Property deductions are of two types:
1) provided to a person when selling property (housing, dachas, land plots and other property), and in this situation, the tax on hands is not returned, but the use of this deduction allows you to reduce or not pay tax on income received from the sale of property at all;
2) provided to a person during the construction or acquisition of a residential building, apartment, room or share (s) in them on the territory of the Russian Federation.
Professional deductions are provided:
individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, and other persons engaged in private practice;
persons receiving income from the performance of work (provision of services) under civil law contracts: a work contract, an agency agreement, a commission agreement, a lease agreement, etc. (a complete list of such agreements is given in the Civil Code of the Russian Federation);
Social deductions are provided for:
- transferring money for charitable purposes;
- paying for education for themselves or for their children (or wards);
- paying for treatment and medicines for themselves, their spouse, their parents and (or) their children (from January 1, 2013 and (or) wards) under the age of 18;
- payment pension contributions under the contract (contracts) of non-state pension provision, concluded (concluded) by a person with a non-state pension fund in their own favor and (or) in favor of a spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children (including adopted children who are under guardianship (guardianship), and (or) in the amount paid by the taxpayer in tax period insurance premiums under a contract (contracts) of voluntary pension insurance concluded (concluded) with an insurance organization in their favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (in including adopted children who are under guardianship (guardianship);
- payment of additional insurance premiums for the funded part labor pension in accordance with federal law“On additional insurance premiums for the funded part of the labor pension and state support formation of pension savings”.
Federal tax office in a letter dated 11/22/12 No. ED-4-3 / [email protected] proposed the following scheme for obtaining this deduction:
Social tax deduction for treatment and (or) purchase of medicines
provided to the person who paid:
medical products included in the list of medicines medical services included in the list of medical services and (or) in the list of expensive types of treatment consumables (prostheses, etc.) for expensive types of treatment
Physician prescribed:
- directly to that person
- his spouse
- to his parents
- his children under the age of 18
A “medical” social deduction can be granted to a person who has paid during the year:
for whom: yourself, spouse, parents, children (including adopted children) under the age of 18 (since January 1, 2013 and wards under the age of 18);
what: the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation) prescribed by the attending physician, purchased by the taxpayer at the expense of own funds; treatment services provided to them by medical organizations that have the appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation (since January 1, 2013, the Tax Code of the Russian Federation has been supplemented in this part by individual entrepreneurs engaged in medical activities, although it should be noted that and earlier the right to a deduction in a situation where medical services were provided by an entrepreneur on the basis of a license was confirmed and Supreme Court of the Russian Federation in the Definition of 29.03.05 No. 8-B05-2, and the Federal Tax Service of Russia in a letter of 13.06.06 No. 04-2-03 / [email protected]);
insurance premiums under contracts voluntary insurance concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for treatment services;
How many: the amount of the deduction depends on the amount of income received by a person for the year; type of expense.
When using "medical" personal income tax deduction, withheld during the year from income, is subject to return. personal income tax rate on income to which the deduction can be applied is 13%. So, if an employee received an income of 100,000 rubles during the year, then personal income tax in the amount of 13,000 rubles must be withheld from him. (100,000 rubles x 13%). If a citizen confirms his right to apply a deduction from the amount of 40,000 rubles, then he should return 5,200 rubles. (40,000 rubles x 13%). If the amount of the deduction is greater than the income received during the year, then the employee will be able to return only the personal income tax that was withheld from him during the year. Agree, you can not return what was not paid? For example, if the same employee would submit documents for a deduction from the amount of 150,000 rubles, then personal income tax will be returned in the amount of 13,000 rubles.
The maximum amount of social deduction can be presented in the form of a table.
Type of expenses
All of the listed types of social deduction, except:
charity spending
expensive treatment
expenses for the education of children In the aggregate, no more than 120,000 rubles. and not more than the amount of income received for the year
Expensive treatment
In the amount of actually incurred expenses, but not more than the amount of income received for the year
Medicines
The deduction can only be received for medicines listed in the special List of Medicines approved by the Decree of the Government of the Russian Federation of March 19, 2001 No. 201.
Medicines must be paid for by the citizen himself (including partial payment for preferential prescriptions), and not by the organization in which he works, or charitable foundation etc.
Note! These medicines must be prescribed by the attending physician. Knowing the love of our citizens for self-treatment, legislators emphasized this.
When a doctor prescribes a drug, it is necessary to issue, in addition to the usual prescription, an additional prescription on the prescription form No. 107 / y (the form was approved by order of the Ministry of Health and Social Development of Russia dated February 12, 2007 No. 110) for submission to the tax authorities of the Russian Federation (hereinafter referred to as the Prescription for tax authorities) . If the medicine is dispensed in pharmacies without a prescription, then in this case a prescription for the tax authorities is also required.
Most likely, the attending physician does not have such forms at his disposal. Usually they are prescribed by the head physician of the medical institution, to which you should bring a medical card with records of the prescribed treatment.
If, after reading these lines, you realized that you did not write out such a prescription, do not be discouraged. You have the right, within three years after the end of the calendar year in which the drugs were purchased, to ask for that prescription. The most important thing is that you keep your receipts.
The rules for issuing and issuing Prescriptions for the tax authorities are established by Appendix No. 3 "Procedure for issuing medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the amount of which is taken into account when determining the amount of the social tax deduction" to the order of the Ministry of Health of Russia and the Ministry of Taxation of Russia of July 25 .01, No. 289/BG-3-04/256.
A prescription for the tax authorities is issued in two copies, one of which is presented to the pharmacy to receive medicines, the second is submitted to the tax authority of the Russian Federation when submitting a tax return at the place of residence of the taxpayer. If a citizen came for this Prescription after purchasing the medicine, then one copy is enough.
On a copy of the prescription intended for submission to the tax authorities of the Russian Federation, the attending physician in the center of the prescription form affixes the stamp “For the tax authorities of the Russian Federation, TIN of the taxpayer”, the prescription is certified by the signature and personal seal of the doctor, the seal of the healthcare institution. If the taxpayer does not have such a Recipe, then he will be able to receive a social deduction (letter of the Federal Tax Service of Russia dated August 31, 2012 No. ED-4-3 / [email protected]).
Sometimes the name of the drug on the Prescription does not match the name of the same drug on the List. The fact is that the List of Medicines is compiled according to international generic names containing the chemical formula of the drug, which is in line with international practice. However, trade names patented by manufacturers for the same medicinal product included in the List are different. For example, international generic name the drug is acetylsalicylic acid, and the most common trade names patented by firms are aspirin, aspirin-s, aspirin-oops, etc.
The Ministry of Taxes and Taxes of Russia in a letter dated 12.07.02 No. BK-6-04 / [email protected] clarified that “when granting a social tax deduction, the amounts of expenses actually incurred by taxpayers related to the acquisition of any of the registered trade names of medicines that are included in the List of Medicines approved by Decree No. 201 should be taken into account.”
The Government of the Russian Federation, by Decree No. 201, also approved:
a list of medical services in medical institutions of the Russian Federation provided to the taxpayer, his wife (husband), his parents and (or) his children under the age of 18, the amounts of payment for which at the expense of the taxpayer's own funds are taken into account when determining the amount of the social tax deduction;
a list of expensive types of treatment in medical institutions of the Russian Federation, the amount of expenses actually incurred by the taxpayer for which are taken into account when determining the amount of the social tax deduction.
The question of which of the named lists the rendered medical services belong to is decided by the medical institution. If in doubt, you should contact the Ministry of Health of Russia with a request (letter of the Ministry of Finance of Russia dated November 14, 2012 No. 03-04-05 / 7-1278).
Note that in order to receive a deduction, treatment, as well as medicines, must be paid for by the citizen himself, and not by the organization in which he works. With partial payment, the deduction is provided only in the part that the citizen himself paid.
To confirm the cost of treatment in a medical organization, you should receive:
documents for payment for treatment (cash receipts, forms strict accountability, slips from payment bank cards etc.);
contract for treatment with annexes and additional agreements to it. This document is not mandatory, since not all medical organizations conclude it. However, if there is such an agreement, then it will also come in handy when receiving a deduction;
Certificate of payment for medical services to be submitted to the tax authorities of the Russian Federation (hereinafter referred to as the Certificate), the form of which was approved by the joint order of the Ministry of Health of Russia No. 289 and the Ministry of Taxes of Russia No. BG-3-04 / 256 dated 07.25. Federation dated March 19, 2001 No. 201 “On approval of the lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts of payment for which at the expense of the taxpayer’s own funds are taken into account when determining the amount of social tax deduction”. The same order approved the Instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation.
Unlike the contract, the availability of the Certificate is mandatory. It is issued at the request of the patient (or a relative of the patient who paid for medical services) after payment for medical services on the basis of relevant documents.
Upon receipt of the Certificate, carefully check it! IN The top left corner of the Help contains the following information about medical organization that can be recorded or stamped: full name and institution address;TINinstitutions; license, date of issue of the license, its term actions by whom it was issued.
I hope that you will not have a situation in which the author of this article has fallen. The tax inspector, who checked the documents for obtaining a medical social deduction, demanded a copy of the license of a medical organization, despite the fact that its details were indicated in the Certificate. And here the letter of the Federal Tax Service of Russia dated August 31, 06 No. SAE-6-04 / helped me [email protected]“On Certain Issues of Providing Social Tax Deductions”, according to which, in accordance with the provisions of paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, it is required that a medical organization or an individual entrepreneur that has provided treatment services have appropriate licenses issued in the prescribed manner. At the same time, this does not mean that in order to receive a social tax deduction, taxpayers must submit to the tax authority, along with other necessary documents, copies of such licenses. The said letter notes that in cases where a reference to the details of the license is contained in the treatment agreement itself, concluded by the taxpayer with a medical organization or individual entrepreneur, or in a certificate issued to the taxpayer by a medical organization or individual entrepreneur on the treatment services provided, the tax authorities are not recommended require the taxpayer to submit copies of the relevant licenses. If the tax authority has grounds for checking whether a medical organization has a license, it is necessary to send a request to this medical institution or to the appropriate licensing authority.
Surname, name and patronymic of the payer and the patient in the Certificate are indicated in full. If the patient pays for medical services for himself, which means that he himself will receive a deduction, then a dash is put instead of the patient's data.
According to the payer, his TIN and information about the relationship with the patient are indicated if the medical service is paid for by a relative. Thus, sometimes the requirement of some medical organizations to present a certificate of a tax authority on the assignment of a TIN to obtain a Certificate is illegal.
Based cash receipt(receipt order or other document confirming the deposit of funds) the cost of the paid medical service in rubles is indicated in capital letters.
Attention! In order to attribute a medical service to ordinary or expensive treatment, the service code must be correctly entered in the certificate: code 1 means ordinary treatment, code 2 means expensive treatment.
The Certificate indicates the date of payment for the medical service, which does not necessarily coincide with the date the certificate was issued. You can apply for a Certificate within 3 years after paying for medical services.
The Certificate shall indicate in full the surname, name, patronymic, position held, telephone number of the person who issued the certificate.
In the lower left corner of the Certificate, the official seal of the health care institution is placed.
The spine of the Certificate with the signature of the recipient of the Certificate remains in the medical organization.
It should be noted that the deduction can be obtained for medical services received not only in medical organizations, but also in sanatorium and resort institutions (clause 4 of the List of medical services approved by Decree No. 201).
The certificate does not indicate the entire cost of the voucher, since it includes the cost of not only treatment, but also accommodation, food, etc. sanatorium and resort institutions, as well as the amount of payment medical care not included in the cost of the tour, but additionally paid by the taxpayer.
You can apply for a Certificate within 3 years after the end of the year in which the services of the spa institution were paid.
At the request of the taxpayer (written request), the Certificate may be sent to him by registered mail with acknowledgment of receipt. Payment postage in cases of sending the Certificate by registered mail, it is made by the recipient at his own expense.
Certificates are issued by both sanatorium-and-spa institutions and medical organizations free of charge.
Often, when receiving expensive treatment, the cost of the necessary expensive medical supplies is separately allocated. These include, for example, endoprostheses, artificial valves, lenses, etc. If the medical organization does not have them, the corresponding contract provides for their purchase, then their cost is also included in the Certificate indicating the expensive treatment code - 2 (letters of the Federal Tax Service of Russia dated August 31 .06 No. SAE-6-04/ [email protected], dated 18.05.11 No. AC-4-3 / [email protected], Federal Tax Service of Russia for Moscow dated 19.10.10 No. 20-14 / 4 / 109572, dated 08.09.08 No. 28-10 / [email protected]). At the same time, it does not matter under what conditions (for a fee or free of charge) the medical organization provided medical services to the patient using the specified consumable medical materials. So, for example, cataract surgery is usually done free of charge, and the patient pays for an artificial lens.
Payment by a taxpayer of insurance premiums in the tax period under voluntary insurance contracts that are concluded by the payer for himself or his relatives with insurance organizations and have licenses to conduct the relevant type of activity, provides for payment by such insurance organizations exclusively for treatment services.
In this case, the deduction in terms of payment of insurance premiums is provided to the taxpayer if the treatment is carried out in medical organizations that have the appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, from individual entrepreneurs carrying out medical activities on the basis of a license for this activity, issued in accordance with the legislation of the Russian Federation. In this case, it is necessary to submit documents confirming the payment of insurance premiums.
Let's return to the issue of the amount of the medical social deduction.
Recall that in order to receive a medical deduction, the cost of expensive treatment is recognized in full, but not more than the amount of income received in the calendar year.
For other medical expenses, a stricter limit applies. Based on the results of the calendar year, the taxpayer has the right to receive a social deduction in the amount of not more than 120,000 rubles. and not more than the income received in the calendar year in the aggregate for the following types of expenses:
- own training;
- medical treatment (for oneself and (or) relatives), purchase of medicines and medical insurance;
- expenses under the contract (contracts) of non-state pension provision, under the contract (contracts) of voluntary pension insurance and the payment of additional insurance premiums for the funded part of the labor pension.
To receive a social tax deduction for treatment and (or) the purchase of medicines, the following documents must be submitted to the tax authority at the place of residence:
1) tax declaration in the form 3-NDFL;
2) a contract for treatment with annexes and additional agreements to it (if concluded) - a copy;
3) a certificate of payment for medical services for submission to the tax authorities of the Russian Federation - the original;
4) a prescription form with a stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer" - the original;
5) documents confirming payment for medicines (for example, cash register check) - a copy;
6) a document confirming the degree of kinship (for example, a birth certificate) - a copy;
7) a document confirming the marriage (for example, a marriage certificate) - a copy;
8) application for the return of personal income tax;
9) a certificate from the place of work in the form 2-NDFL (if there are several places of work, then certificates are submitted from all places) - the original.
When checking the declaration, the tax inspector has the right to demand the originals of those documents that are presented in copies.
The tax declaration in the form 3-NDFL was approved by the order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3 / [email protected]
When returning personal income tax by receiving a social deduction, the deadline for filing a declaration is not strictly established. However, there is still a time limit. You can declare your desire to return the tax, and therefore, file a declaration within three years after the end of the year in which the corresponding expenses were made.
Every citizen of the Russian Federation who regularly deducts tax from his income to the budget has the right to demand for legal basis granting benefits in the form of a social type deduction associated with medical expenses. Using the deduction, an individual returns the personal income tax previously paid on the income that covered medical services. In the article, we will reveal in detail what documents for a tax deduction for treatment you need to collect, how to properly draw them up at work or in the Federal Tax Service.
When is it possible to get a deduction for treatment at the dentist?
When paying for dental services with funds from which personal income tax was previously paid, it is allowed to provide a social type deduction, the amount of which corresponds to the actual expenses for the treatment process, with a limitation in the form of an established deduction of 120,000 rubles.
The specified amount of the deduction for treatment is valid when dental services are provided to a person on whose income income tax has been paid. This is the total amount of the annual deduction, which can include not only expenses for dental treatment, but also for other medical services, the purchase of medicines from the list approved by law, as well as training.
In order to receive a deduction when spending funds on the treatment of your teeth, you must simultaneously comply with the following conditions:
- In the period when the funds are spent, there must be income subject to personal income tax;
- There is an agreement concluded with a dental clinic (when purchasing medicines in a pharmacy, you need a doctor's prescription);
- There are documents showing the amount of spending on dental services;
- A dental clinic must have the status of a medical institution, its activities must be licensed by the state.
To receive benefits, you need to collect a set of documentation, the composition and place of submission of which depends on the method and place of income tax refund.
There are two methods for claiming a tax deduction:
Deduction method | When can I get | Where are documents submitted | How is the tax refunded? |
Through the Federal Tax Service | In the year following the year of spending on dental treatment | In the Federal Tax Service at the address of residence | The whole amount at once, while you can return for the year the amount within the limits of personal income tax withheld in the reporting year |
Through the employer | Any day after paying for dental treatment | First, to the Federal Tax Service at the address of residence to obtain written confirmation of the right to deduction, then the notification received from the Federal Tax Service is transferred to the employer | Gradually by ending the withholding of income tax from the employee's salary. |
If the amount spent on treatment is greater than the deduction provided, then it is not possible to transfer the remaining expenses to the following years.
Documents for obtaining a deduction from the Federal Tax Service
If an individual who has spent funds on the treatment of his teeth decides to return income tax from this money in full at once, then you need to contact the Federal Tax Service at your address after the end of the year in which dental services were paid for.
The required set of documents should include:
- - a declaration for the year of expenses for the services of a dentist, this report shows the expenses of an individual, as well as the required amount of deduction and the amount of tax to be returned;
- Application of the established form for the return of personal income tax;
- Identification document - passport;
- - a certificate of payments to an individual for the year of spending on a dentist, you can get it from the employer who transferred the tax for the employee to the budget;
- Payment documentation confirming the fact of payment for dental treatment services - copies of receipts for PKO, bank receipts, checks or other documents are provided;
- Contractual agreement for the provision of dental services, concluded between the applicant and the dental institution;
- If the agreement does not include details of the clinic's license, a copy of the clinic's license is required.
As a rule, the specified list is sufficient to obtain approval from the tax authorities for the provision of a deduction. Specific list necessary documents It is better to specify at the place of supply of the kit. This documentation can be brought personally to the local branch of the Federal Tax Service or you can transfer the right to take the documents to your representative. In this case, an additional power of attorney certified by a notary will be required.
Postal and electronic submission of a set of documents is also available. In the case of using the services of Russian mail, you should send a registered valuable letter with a notification of transfer to the addressee, enclosing an inventory of the contents in it. An electronic filing method is possible when using the Public Services Portal or the Taxpayer's Cabinet on the tax website.
If the documents are submitted in person, then you should prepare a declaration and an application in duplicate, the tax authorities will put a mark on one - you should pick it up as confirmation of the submission of the necessary documents for the deduction.
In the next 3 months from the date of receipt of papers from an individual, the Federal Tax Service organizes a desk-type audit, the result of which is a decision on the possibility of granting benefits. If the outcome is positive, the money is transferred to the details specified in the application within the next 30 days after the end of the verification.
If the Federal Tax Service makes a negative decision, then the applicant will receive an act desk audit, which will show the reasons for the failure. The applicant is given one month, within which it is possible to challenge the decision of the tax authority by sending their objections to the received act.
An example of an application for a tax refund
The application was approved by the Federal Tax Service on March 3, 2015 by order No. ММВ-7-8 / [email protected], after which it was revised on August 23, 2016. The current application form is valid from September 27, 2016.
The application must indicate:
- Details of the Federal Tax Service;
- Your data;
- Type of tax refund;
- Amount to be returned;
- Information about the account where funds should be transferred;
- Date of;
- Signature.
Documents for obtaining a deduction from the employer
You do not have to wait until the current year of dental spending ends to use employer benefits. Can be assembled Required documents immediately after the completion of dental treatment.
Before you go to the employer for a personal income tax refund, you must obtain tax approval. The Federal Tax Service must confirm that an individual can claim a social type deduction. The confirmation is in writing in the form of a notice that serves as the basis for the temporary suspension by the employer of withholding tax from the employee's salary.
Thus, the first step is to submit the following documents to the Federal Tax Service:
- A statement confirming the possibility of receiving a deduction;
- 2-personal income tax for the year when dental treatment is paid;
- The passport;
- Contractual agreement signed with a dental institution;
- A photocopy of the license of the institution, if there is no information about it in the signed agreement;
- Forms for payment of dental services.
Place of filing - the nearest tax office, to which the address of residence of the applicant belongs.
Within thirty days, the tax authority will approve the right to a deduction or justifiably refuse to grant it. Upon approval, a written confirmation will be issued, with which you should go to your superiors to suspend withholding income tax.
The management of the employer's organization must provide the following documents:
- Notification paper from the Federal Tax Service, allowing you to use the benefit;
- Application for VAT refund.
So next month the employer's accounting department is obliged to suspend withholding personal income tax until the entire amount of the deduction has been selected. If not the entire amount of tax has been returned for the current year, then the right to the remaining part can be declared to the Federal Tax Service in the manner prescribed above.
Under what conditions is the right to a deduction for the treatment of children
If you paid for medical services related to the treatment of your underage children, then you can also return the tax on the expenses incurred. For children, the amount of the annual deduction is limited to 50,000 rubles. (See → “ ”).
The deduction can be made subject to the following conditions:
- The child has not reached the age of 18, which is confirmed by a certificate issued by the registry office upon his birth;
- There is documentation confirming the relationship;
- The parent who paid for the child's treatment had taxable income in the year of the expenditure;
- The medical institution has a hospitality license, which gives the right to provide medical services;
- Documents confirming the expenditure of funds are kept;
- There is an agreement with the clinic on the provision of paid services for the treatment of the child.
The procedure for granting benefits and returning previously paid personal income tax for the treatment of a child is similar to the procedure described above. You can return 13% through the Federal Tax Service or the employer's organization.
Documents for the return of personal income tax in the treatment of a child
Required documents when returning through the Federal Tax Service:
- A photocopy of the birth certificate of the child - confirms the fact of kinship;
- A photocopy of the passport of the parent who paid for the services of the clinic;
- 3-personal income tax;
- 2-personal income tax;
- Contractual agreement on the provision of medical services;
- A copy of the license of the medical institution;
- Payment forms confirming payment.
Required documents when returning through the employer:
To submit to the Federal Tax Service in order to provide a notification paper about the presence of the right to deduction:
- A photocopy of the child's certificate;
- Copy of parent's passport;
- Application for approval of the deduction;
- 2-personal income tax;
- Agreement for the services of a medical clinic and a copy of its license;
- Documents confirming expenses.
To apply at the place of work for the purpose of returning previously paid income tax:
- Original confirmation notice from the tax office;
- Tax refund application.
Many citizens are interested in how to get back the money they spent for paid treatment. It turns out that a person who regularly pays income tax in the amount of 13% and who was treated for his own money has the right to return part of it at the expense of a refund from the state. This refund is called the Social Tax Credit. According to part 3 of article 219 of paragraph 3 of the Tax Code of the Russian Federation, a citizen has the right to return part of the money, regardless of whether he was treated on a voluntary basis health insurance(VHI), in a paid clinic, or simply bought medicines. Also, this right can be exercised in the case when it was paid not only for their own treatment or the purchase of medicines for themselves, but, for example, for the treatment of a wife / husband, parents, children, adopted and under guardianship up to 18 years old. But when buying medicines for relatives at their own expense, there is one condition: their appointment must be officially made by the attending physician.
Cases when a citizen is entitled to count on a social tax deduction
In accordance with Part 3 of Article 219, Clause 3 of the Tax Code of the Russian Federation, a citizen has the right to a refund for paid treatment (registration of a social tax deduction), regardless of where he received the treatment or prescription. Those. he can be treated in a public or paid private clinic, the main condition is that the institution has the appropriate license.
In addition, when determining the amount of the social tax deduction, the amounts of insurance premiums for VHI of the taxpayer or his wife / husband, parents, citizen who pays income tax for children adopted and under guardianship are taken into account. In this case, it is worth remembering that insurance premiums must be made by the taxpayer himself, i.e. the insurance contract must be concluded on behalf of individual, and not with the employer, otherwise no one will give you a social deduction.
It is also worth paying attention to the fact that the deduction is not assigned for any medical services and. The fact is that there are 2 types of treatment: inexpensive and expensive. Treatment is expensive, the cost of which exceeds 120 thousand rubles, and in this case, not all types of it can receive a social deduction. To find out what type of treatment your treatment belongs to, you can see the code available in the payment certificate, which is submitted to the tax office:
- "1" - inexpensive treatment;
- "2" - expensive treatment.
Calculation of social deduction
The main criteria for calculating the deduction are the amount spent on treatment or purchased medicines and the amount of income tax - 13%, while the amount of the refund will not exceed the amount of the latter. If there were several costs for treatment, then the citizen is given the opportunity to choose which of them to submit data to the tax service, so long as the total amount of these costs does not exceed 120 thousand rubles.
If your treatment is inexpensive, ie. the amount spent is less than 120 thousand rubles, then when paying the social deduction, a limit will be set, the amount of which is 15 thousand 600 rubles. This limit is set at the rate of 13% of 120 thousand rubles. If your treatment was expensive, then there is no limit on the amount of the deduction. In this case, 13% is taken from the amount that was spent on treatment. Remember that the legislative authorities of the subjects can set their own amount of the deduction, but its size must comply with the established sizes of the Tax Code of the Russian Federation.
Documents required for registration of social deduction
To apply for a social tax deduction, you need to provide the following package of documents:
1. Filled personal income tax declaration according to the form 3-NDFL. It must be completed at the end of the year in which the treatment was carried out;
2. Certificate of taxes in the form 2-NDFL, which were paid for the current year;
3. If the costs were incurred for treatment or the purchase of medicines for relatives, then documents confirming the relationship must be submitted. Such documents may include a child's birth certificate, a marriage certificate, in the case of expenses for the treatment of parents - a taxpayer's birth certificate;
4. Documents confirming the right to receive a deduction:
- Contract for the provision of medical services;
- Copy and original certificate of payment for medical services;
- A certificate stating that the costs of expensive treatment were and medications are needed;
- In the case of spa treatment, the spine of the spa voucher;
- Payment documents for payment. Their registration must be carried out directly on the taxpayer;
- Bank details to which the tax deduction will be transferred;
- Sometimes they may ask for a license from the organization that performed the treatment.
If the treatment was carried out under VHI, then the following copies of documents must be submitted:
- Medical insurance policy;
- A check or receipt for an insurance premium;
- A prescription, including the original, for submission to the tax office;
- Payments.
The process of obtaining a tax deduction
The package of documents that was mentioned above must be submitted to the tax authority in which the citizen is registered. Remember that when submitting documents, you must have the originals with you. If you submit documents on behalf of another person, then you must have a power of attorney certified by a notary, otherwise they will not be accepted.
In addition to direct submission of documents to the tax service, a citizen can send them by mail, while the letter must be valuable with a list of attachments. On the one hand, this is a direct saving of time, but if a person forgot to attach one of the documents, then he can find out about this only after the verification, which lasts up to three months.
According to article 78, paragraph 7 of the Tax Code of the Russian Federation, a social tax deduction can be applied for within three years after treatment.
In accordance with Article 88, paragraph 2 of the Tax Code of the Russian Federation, after the tax service receives documents from the taxpayer, its specialists carry out an on-site audit, the duration of which is no more than three months. If errors were found during the check, the person who submitted the documents will be informed about this within 5 days. If no errors were found, then the result of the decision (to refuse or grant a deduction) will be sent to the taxpayer within 10 days. If the decision is positive, the deduction must be made on Bank details the person submitting the documents within one month.